juris

Section 49: Cargo report

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.

49. Cargo report (1) The master, owner or duly authorised agent of every ship or aircraft arriving from ports or airports beyond the seas shall make a report to the Director-General by delivering an inward manifest, in electronic form or in any other manner acceptable to the Director-General, in respect of the ship or aircraft, its cargo and passengers— (a) in the case of a ship— (i) arriving from Reunion Island or the Republic of Madagascar, not later than 5 hours before arrival; or (ii) arriving from any other port, not later than 24 hours after loading in the last port of departure; (b) in the case of an aircraft, where the flight duration— (i) does not exceed 4 hours, at the time the wheels of the aircraft reach its body after take-off; [Issue 9] C62 – 30 (2) Revised Laws of Mauritius (ii) exceeds 4 hours, not later than 4 hours before arrival. (1A) The master, owner or duly authorised agent of every aircraft or ship arriving from airports or ports beyond the seas shall submit to the DirectorGeneral a full and complete inward manifest under this section within the time specified in subsection (1) (a) and (b). (1B) Where an inward manifest under subsection (1) is received in electronic form by the Director-General through SITA or such other electronic system or manner as the Director-General may approve, it shall be deemed to have been submitted by the owner or duly authorised agent of the aircraft and all the provisions of customs laws relating to submission of manifest shall apply. (2) (a) Except where otherwise especially allowed by the DirectorGeneral, every report under subsection (1) shall be made before bulk is broken. (b) The Director-General may permit the master, owner or his agent to amend obvious errors in the report after its submission. (3) Any person who fails to comply with subsection (1) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees. [S. 49 amended by s. 6 (c) of Act 10 of 1998 w.e.f. 21 July 1999; s. 5 (d) of Act 18 of 2003 w.e.f. 21 July 2003; s. 27 (3) (j) of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (i) of Act 15 of 2006 w.e.f. 7 August 2006; s. 5 (n) of Act 26 of 2012 w.e.f. 22 December 2012; s. 11 (h) of Act 18 of 2016 w.e.f. 1 December 2016.]

Ask juris about this section Official source