Section 14: Obligations of freeport developers

14. Obligations of freeport developers (1) Every freeport developer shall, in respect of the freeport zone allocated to him, control and manage— (a) the activities being carried out in that zone; and (b) the goods entering or leaving that zone. (2) Every freeport developer shall be responsible and accountable to the Director-General in respect of his own freeport activities or the freeport activities carried out by the freeport operators in the freeport zone allocated to him. (3) Where, in the exercise of his control and management, a freeport developer finds that a freeport operator is not complying with, or is in breach of, any provision of this Act or any regulations made under it, he shall immediately report the matter in writing to the Director-General and Managing Director. (4) Every freeport developer shall, in relation to the freeport zone allocated to him— (a) be responsible and accountable to the Director-General in respect of goods entering and leaving that zone; (b) ensure that duty, excise duty and value added tax in respect of goods leaving that zone for consumption in Mauritius are paid; and (c) be liable to any duty, excise duty and value added tax on goods missing or not properly accounted for. (5) Every freeport developer shall— (a) in respect of every period of 12 months, carry out, not later than one month after the end of that period, a physical stocktaking of all goods in his freeport zone; and (aa) submit to the Director-General, not later than one month after the end of the month during which the stocktaking was carried out, a statement of that stock duly certified by an independent licensed auditor, and at the same time pay to the DirectorGeneral any duty, excise duty and value added tax on goods found missing, or not satisfactorily accounted for. F23 – 9 [Issue 5] Freeport Act (6) Without prejudice to any action which the Director-General may take under the customs laws, any person who fails to comply with the requirements of this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 3 years. [S. 14 amended by s. 14 (c) of Act 15 of 2006 w.e.f. 1 July 2006; s. 18 (i) of Act 14 of 2009 w.e.f. 1 July 2009.]