Section 21A: Risk management

21A. Risk management (1) The Director-General may, for the purpose of enforcing control on excisable goods imported or manufactured locally, use risk management for the systematic identification of risk and the implementation of necessary measures to limit exposure to such risk. (2) The Director-General shall use risk management to exercise control on excisable goods at border and in Mauritius. (e) in section 22(5) – (i) in paragraph (a), by deleting the words “registered post” and replacing them by the words “registered post or electronically through such computer system as the Director-General may approve under section 16A of the Customs Act”; (ii) in paragraph (ca), by deleting the words “letter of objection” and replacing them by the words “form referred to in paragraph (a)”; Acts 2022 291 (f) by inserting, after section 34, the following new section –