Section 2:

2. The following goods— (a) rice, wheat flour and wheat bran; (b) edible oils; (c) margarine and butter; (d) milk and cream, buttermilk, whey, kephir and other fermented or acidified milk and cream; cheese and curd; (e) sugar, sugar cane, molasses and bagasse; [Issue 10] V4 – 58 Revised Laws of Mauritius (f) live poultry, meat of poultry, edible offal of poultry and birds’ eggs in the shell; (fa) edible meat and edible meat offal, fresh, chilled or frozen; (fb) soya bean cakes or chunks; (fc) meat-free vegetable burgers and vegetable sausages of H.S. Code 2106.90.40; (fd) tea; (fe) honey; (ff) spices; (g) fertilisers; (h) animal feeding stuffs other than prepared pet foods; (i) printed books, booklets, brochures, pamphlets, leaflets and similar printed matter, except directories and reports, of heading No. 49.01 and atlases of H.S. Code 4905.91.10; (j) children’s picture, drawing or colouring books of heading No. 49.03; (k) music, printed or in manuscript, whether or not bound or illustrated of heading No. 49.04; (l) — (m)— (n) common salt produced in Mauritius; (o) fish; (p) ghee produced in Mauritius; (q) kerosene, including kerosene jet type fuel.