Section 18F: Fall back method of valuation
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18F. Fall back method of valuation
(1) Where the value of the goods cannot be determined under section 18E, the value of those goods shall be determined in accordance with
the fall back method of valuation specified in subsection (2).
(2) Subject to subsection (3), the fall back method of valuation shall be
determined on the basis of the value derived from the methods of valuation
specified in sections 18A to 18E, applied in a reasonable manner and adjusted to the extent necessary to arrive at the value of the goods being
valued.
(3) The value of the goods being valued under subsection (2) shall not be
determined on the basis of—
(a) the selling price in Mauritius of those goods produced in
Mauritius;
(b) a system which provides for the acceptance for duty purpose of
the higher of 2 alternative values;
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Revised Laws of Mauritius
(c) the price of those goods on the domestic market of the country
of export;
(d) the costs of production, other than the computed method of valuation under section 18E;
(e) the price of the goods for export to a country other than Mauritius; or
(f) minimum customs values or arbitrary or fictitious values.
[S. 18F inserted by s. 5 (d) of Act 18 of 1999 w.e.f. 1 January 2000; amended by s. 7 (b) of
Act 20 of 2009 w.e.f. 19 December 2009.]