Section 21A: Inward processing

21A. Inward processing The Director-General may allow goods to be entered through inward processing under such conditions as he may determine. (f) in section 22, in the heading, by adding the words “or departing citizens of Mauritius”; (g) in section 24A – (i) in subsection (1), by deleting the words “referred to in section 162(1)(b)” and replacing them by the words “the person referred to in section 162(6) who does not agree to compounding”; Acts 2017 171 (ii) by adding the following new subsection – (6) (a) Where, in respect of a notice issued under subsection (1), an agreement is reached before, or a decision is taken by, the Assessment Review Committee, the Director-General shall, within 5 working days of the date on which the Committee is informed of the agreement or of notification of the decision, as the case may be, issue a notice to the person specifying the amount of duty, excise duty and taxes payable. (b) Where a notice is issued under paragraph (a), the person shall pay the amount of duty, excise duty and taxes within 28 days from the date of the notice. (h) by inserting, after section 25, the following new sections –