Section 30: Entries for import
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.
30. Entries for import
(1) Every entry in respect of imported goods shall be made in the form
prescribed in respect of goods for—
(a) home consumption;
(b) warehousing; or
(c) transhipment.
(2) Notwithstanding subsection (1), newspapers and magazines for sale
in Mauritius, imported by airfreight and airmail, may, subject to any prescribed condition, be delivered at the time of arrival to importers without
previous entry having been made.
(3) Notwithstanding subsection (1), the Director-General may, at any
time, release, free of duty, excise duty and taxes, relief consignments or
such other goods imported as aid to those affected by a disaster in Mauritius
in such manner and on such conditions as he may determine in the circumstances.
[S. 30 amended by Act 25 of 2000; s. 8 (h) of Act 15 of 2006 w.e.f. 7 August 2006; s. 4 (e)
of Act 37 of 2011 w.e.f. 15 December 2011; s. 5 (l) of Act 26 of 2012 w.e.f.
22 December 2012; s. 44 (1) of Act 2 of 2016 w.e.f. 1 July 2016.]