Section 21: Conditions for temporary admission of goods

21. Conditions for temporary admission of goods (1) Subject to this section, the Director-General may, for a period of 6 months, which may be extended by another period of 6 months, or such other period as the Director-General may consider necessary, depending on the duration of the implementation of a project and provided that the period shall not exceed 3 years, authorise the temporary admission of goods where the importer furnishes adequate security to cover the duty, excise duty and taxes which would otherwise be payable. (2) The Director-General may exempt an importer of any goods from furnishing security if the goods are covered by documents for temporary admission issued under any international convention and if so approved by the Minister. (3) The Director-General may, for the purpose of identifying the goods for temporary admission, affix Customs marks, seals, stamps, perforations or other devices to such goods or may take a sample of such goods or such other steps as he may consider necessary. (4) Subject to any other enactment relating to the import of goods or protection of revenue, the Director-General may allow goods imported under subsection (1) to remain in Mauritius on payment of duty, excise duty and taxes, and interest computed on the basis of duty, excise duty and taxes payable on such goods, at the rate of 0.5 per cent per month or part of the month, for the period for which payment of duty, excise duty and taxes has been deferred. (5) The Director-General may terminate temporary admission, at the request of the importer, if the goods are abandoned, destroyed or rendered commercially valueless under his supervision. (6) Where the Director-General is satisfied that any goods imported under subsection (1) have been destroyed or lost by accident or force majeure, no duty shall be payable on such goods. [Issue 7] C62 – 22 Revised Laws of Mauritius (7) Any waste or scrap remaining after the destruction of any goods under subsection (5) or (6) shall, if put to any use in Mauritius, be liable to any applicable duty, excise duty and taxes. (8) Except where goods have been allowed to remain in Mauritius under subsection (4)— (a) any importer who fails to export temporarily admitted goods at the end of the period specified under subsection (1); (b) any person who sells or purchases any temporarily admitted goods; and (c) any person who alters, replaces or otherwise modifies any such goods or any parts thereof, shall commit an offence and shall, on conviction, be liable to a fine which shall not be less than 3 times the amount of duty, excise duty and taxes underpaid on the goods, and any goods which are the subject matter of the offence shall be seized by the Director-General and forfeited by the Court, or where no proceedings can be instituted by reason of the death or absence from Mauritius of the offender, by the Director-General. (9) Notwithstanding the rules of temporary admission as described under this Act, the Director-General may authorise, for such period as he may determine, the temporary admission of goods for the purpose of processing and re-exporting such goods. [S. 21 amended by s. 6 (1) of Act 17 of 1991 w.e.f. 1 July 1991; s. 3 (f) of Act 25 of 1994 w.e.f. 1 July 1994; s. 4 (d) of Act 37 of 2011 w.e.f. 15 December 2011; s. 5 (g) of Act 26 of 2012 w.e.f. 22 December 2012; s. 12 (h) of Act 9 of 2015 w.e.f. 14 May 2015.]