Section 18: Revaluation of goods
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.
18. Revaluation of goods
(1) The Director-General may, on application and at the expense of the
holder of a freeport certificate, reassess the value of goods which have deteriorated or been lost or destroyed.
(2) Where the Director-General is satisfied that the owner is not responsible for the deterioration, loss or destruction, duty, excise duty and value
added tax shall be reassessed accordingly.
[S. 18 amended by 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.]
continued on page F23 – 11
F23 – 10 (1) [Issue 5]
Revised Laws of Mauritius