Section 92: Conditions of export
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.
92. Conditions of export
(1) No goods other than passengers’ baggage shall be taken on board an
aircraft or ship for export unless the exporter or his agent has previously
made an electronic declaration in respect of a bill of entry, in the prescribed
form, and has paid all duty, excise duty and taxes, if any, upon the goods.
(2) Notwithstanding subsection (1), with the authorisation of the DirectorGeneral, goods produced in Mauritius and liable to export duty may be
shipped prior to the delivery by the exporter or his agent of a perfect entry
for the same.
(3) Notwithstanding section 8 (1) and subsections (1) and (2), with the
authorisation of the Minister, sugar produced in Mauritius and liable to export
duty may be shipped prior to the delivery by the exporter or his agent of a
perfect entry.
[S. 92 amended by Act 25 of 1994; s. 5 (s) of Act 26 of 2012 w.e.f. 22 December 2012.]
C62 – 41 [Issue 5]
Customs Act