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Section 48: Declaration by owner of pleasure boat

Customs Act · PART V: REPORT OF AIRCRAFT AND SHIPS AND IMPORT OF GOODS

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.

48. Declaration by owner of pleasure boat (1) Where a foreign pleasure boat enters Mauritius, the owner or master of such boat shall provide the Director-General with a written declaration in prescribed form on the purpose of the boat’s presence in Mauritius and the duration of its stay. (2) The owner or master of such pleasure boat shall notify the DirectorGeneral immediately of any change in the content of the declaration required under subsection (1). (3) Subsection (1) shall be without prejudice to any duty, excise duty or taxes which may be payable in respect of the boat or any cargo or stores in the boat. [S. 48 amended by Act 25 of 1994.] Sub-Part II – Report of Cargo

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