Section 16: Goods and services entering a freeport zone
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.
16. Goods and services entering a freeport zone
(1) Any—
(a) machinery, equipment, instrument, apparatus and materials
imported into a freeport zone for the exclusive use of the freeport activities of a holder of a freeport certificate; and
(b) goods imported into a freeport zone or removed from a bonded
warehouse to a freeport zone and which are destined for export
or re-export,
shall be entered free of duty, excise duty and value added tax.
(2) Any goods or services, other than those specified in section 21 (2) of,
and the First Schedule to, the Value Added Tax Act, which are supplied to a
holder of a freeport certificate by a registered person under that Act shall be
chargeable to value added tax at zero-rate, provided that the goods and services so supplied are meant wholly and exclusively for the freeport activities of
the holder of a freeport certificate whose business premises are located in a
freeport zone.
[Issue 5] F23 – 10
Revised Laws of Mauritius
(2A) Notwithstanding subsection (2), where—
(a) goods and services are supplied by a registered person referred
to in subsection (2) to a person for the purpose of holding exhibitions, trade fairs and other events in a freeport zone;
(b) services are supplied by a person for the purpose of holding
exhibitions, trade fairs and other events in a freeport zone to any
person; or
(c) an authorisation has been granted under section 7 (3) (a) to a
registered person referred to in subsection (2),
the goods and services shall be subject to value added tax at the rate specified in the Fourth Schedule to the Value Added Tax Act.
(3) Where goods and services are supplied in accordance with subsection (2) or (2A), the holder of a freeport certificate or other person, as the
case may be, shall comply with such procedures as may be laid down by the
Director-General.
[S. 16 amended by s. 16 of Act 14 of 2005 w.e.f. 21 April 2005; s. 14 (c) of Act 15 of 2006
w.e.f. 1 July 2006; s. 18 (k) of Act 14 of 2009 w.e.f. 1 July 2009; s. 9 (e) of Act 26 of 2012
w.e.f. 22 December 2012.]