Section 3: Customs duties
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.
3. Customs duties
(1) Subject to the Customs Act, and to any exemptions or rebates provided by or under this Act, there shall be raised, levied, collected and paid to
the Director-General customs duty in respect of goods imported into or
exported from Mauritius at the rates specified in the First Schedule.
(2) For the purpose of levying customs duty under subsection (1), the
rates of customs duties specified in Part I of the First Schedule shall apply to
all imported goods.
[S. 3 amended by Act 25 of 1994; s. 9 (b) of Act 14 of 2005 w.e.f. 10 January 2007.]