Section 11: Regulations

11. Regulations (1) The Minister may make such regulations as he thinks fit for the purposes of this Act. (2) The Minister may, in particular, make regulations— (a) for the proof to be required that any goods imported in Mauritius are entitled to admission at a preferential rate of customs duty and for prescribing the forms to be used in relation to goods admitted at that rate; (b) for the grant of a drawback or exemption of the whole or part of any duty paid or payable in respect of materials used in the manufacture or processing of goods within Mauritius when such goods are exported from Mauritius in the ordinary course of trade except goods— (i) which were originally sold for consumption within Mauritius; (ii) which were exported from Mauritius more than 2 years after the date on which the duty on the materials used in the manufacture or processing thereof were paid; [Issue 9] C63 – 6 Revised Laws of Mauritius (c) for a rebate or refund of the whole or part of the duty on any raw or semi-manufactured materials or other industrial requisites for the use in the manufacture, processing or refining of any goods within Mauritius. (3) Regulations made under subsection (1) may provide that any person who contravenes them shall commit an offence and shall, on conviction, be liable to a fine not exceeding 10,000 rupees and that the goods, if any, forming the subject matter of the offence may be forfeited. [S. 11 amended by s. 6 (c) of Act 26 of 2012 w.e.f. 22 December 2012.]