Section 9A: Time limit for proceeding with validated bill of entry
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.
9A. Time limit for proceeding with validated bill of entry
(1) Subject to this section, a declarant shall proceed with a bill of entry
which has been validated pursuant to section 9 (2), and shall, within 14 days
of the date of validation, pay any duty, excise duty and taxes in respect of
that bill of entry.
(1A) (a) Where goods are entered and cleared by an SME or a VAT registered person, the duty, excise duty and taxes on the goods cleared shall be
paid—
(i) in the month of June, not later than 2 working days before
the end of that month; and
(ii) in any other month, not later than 7 working days after the
end of that month,
C62 – 13 [Issue 9]
Customs Act
provided that the SME or VAT registered person gives a security, by bond
under sections 39 and 42, to cover the deferred payment and the SME or
VAT registered person is in compliance with the Revenue Law under the
Mauritius Revenue Authority Act.
(b) In this subsection—
“SME” has the same meaning as in the Small and Medium Enterprises
Development Authority Act;
“VAT registered person” means a person registered under the Value
Added Tax Act.
(2) Where a bill of entry is not proceeded with under subsection (1), the
declarant shall, not later than 14 days after the date of validation, apply in
writing to the Director-General for cancellation of that bill of entry, stating
precisely the grounds for cancellation.
(3) Where, on an application under subsection (2), the Director-General is
satisfied that the bill of entry needs to be cancelled, he shall cancel the bill of
entry.
(3A) Where the declarant fails to make an application under subsection (2)
within the time limit specified in that subsection, the Director-General shall cancel the bill of entry referred to in subsection (2).
(4) Any person who fails to comply with subsection (1) or (2) shall commit
an offence and shall, on conviction, be liable to a fine not exceeding 50,000
rupees.
[S. 9A amended by s. 27 (3) (d) of Act 33 of 2004 w.e.f. 1 July 2006; s. 6 (a) of Act 18 of
2008 w.e.f. 19 July 2008; s. 7 (a) of Act 20 of 2009 w.e.f. 19 December 2009; s. 12 (d) of
Act 9 of 2015 w.e.f. 1 July 2015; s. 11 (b) of Act 18 of 2016 w.e.f. 1 October 2016.]