Section 3: (1) Warehousing and storage

3. (1) Warehousing and storage (2) Breaking bulk (3) Sorting, grading, cleaning and mixing (4) Labelling, packing, repacking and repackaging (5) Light assembly (6) Minor processing (7) Ship building, repairs and maintenance of ships and aircrafts (8) Storage, maintenance and repairs of empty containers (9) Freight forwarding services (10) Quality control and inspection services (11) Export and re-export oriented airport and seaport based activities (12) Any manufacturing activity, provided that— (a) the enterprise exports its manufactured goods to the extent of at least 95 per cent of annual turnover, of which at least 50 per cent shall be exported to Africa; and (b) the remaining percentage may, upon approval by the Board of Investment, be put on the local market (13) Global trading, provided that the private freeport developer or freeport operator operates one or more activities referred to in subitems (1) to (11) [Issue 9] F23 – 28 Revised Laws of Mauritius SECOND SCHEDULE–continued (14) Vault services in respect of gold, silver, platinum, precious and semiprecious stones, precious metals, pearls, works of art and collectors' pieces or antiques (15) Security, courier or assaying services, where relevant, wholly and exclusively for the items referred to in paragraph (n) (16) Providing freeport related services outside Mauritius for advisory, marketing, engineering, project management, technical support and related services through a company incorporated in Mauritius Note: For the purpose of— (a) items 1 and 2— “infrastructural facilities” means works relating to roads and the supply of water, electricity, water drains and facilities for sewerage disposal and any other related facilities; (b) item 3 (13)— “global trading” means international buying and selling of tradable commodities by a private freeport developer or freeport operator, in its own name, whereby the shipment of such commodities is made directly by the shipper in the original exporting country to the final importer in the importing country, without the commodities being physically landed in Mauritius. [Second Sch. amended by s. 9 (g) of Act 26 of 2012 w.e.f. 22 December 2012; GN 4 of 2015 w.e.f. 24 January 2015; repealed and replaced by s. 20 (b) of Act 9 of 2015 w.e.f. 14 May 2015; GN 195 of 2016 w.e.f. 1 October 2016.] F23 – 29 [Issue 9] Freeport Act [Issue 9] F23 – 30 ELUDEHCS DRIHT ]11 noitceS[ SEEF elbayap eef launnA eud eht retfa eud eht nihtiw etad etad )sR( )sR( 000,003 000,002 -eerf eht tuo yrrac ot thgir eht htiW etavirp a sa etacifitrec tropeerF .1 fo meti ni deificeps seitivitca trop repoleved tropeerf eludehcS dnoceS eht 000,003 000,002 -eerf eht tuo yrrac ot thgir eht htiW driht a sa etacifitrec tropeerF .2 fo meti ni deificeps seitivitca trop repoleved tropeerf ytrap eludehcS dnoceS eht 000,03 000,02 erom ro eno tuo yrrac ot thgir eht htiW -eerf a sa etacifitrec tropeerF .3 ni deificeps seitivitca tropeerf eht fo rotarepo trop eludehcS dnoceS eht fo 3 meti 005,4 000,3 gnisuoheraw edivorp ot thgir eht htiW ytrap driht a ot noitasirohtuA .4 esirpretne rep esirpretne rep -ne ot sdoog fo egarots rof seitilicaf edivorp ot repoleved tropeerf senoz tropeerf eht edistuo sesirpret rednu seitilicaf gnisuoheraw )i( )a( )3( noitces 000,02 ,snoitibihxe dloh ot thgir eht htiW driht a ot noitasirohtuA .5 yad-eno rof stneve rehto dna sriaf edart rof repoleved tropeerf ytrap ;tneve gnidloh fo esoprup eht ro dna sriaf edart ,snoitibihxe 000,51 noitces rednu stneve rehto ero ,3 gnisuoheraw edivorp ot thgir eht htiW ytrap driht a ot noitasirohtuA .4 esirpretne rep esirpretne rep -ne ot sdoog fo egarots rof seitilicaf edivorp ot repoleved tropeerf senoz tropeerf eht edistuo sesirpret rednu seitilicaf gnisuoheraw )i( )a( )3( noitces 000,02 ,snoitibihxe dloh ot thgir eht htiW driht a ot noitasirohtuA .5 yad-eno rof stneve rehto dna sriaf edart rof repoleved tropeerf ytrap ;tneve gnidloh fo esoprup eht ro dna sriaf edart ,snoitibihxe 000,51 noitces rednu stneve rehto erom rof yad rep )vi( )a( )3( yad-eno naht tnev .f.e.w fo tcA fo )h( .s yb decalper dna delaeper ;9002 yluJ .f.e.w fo tcA fo )o( .s yb dednema .hcS drihT[ ].2102 rebmeceD 22