Section 4: (1) A supply of goods made by an operator of a duty-free shop situated at
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4. (1) A supply of goods made by an operator of a duty-free shop situated at
the port or airport.
(2) A supply of goods made by an operator of a duty-free shop situated at a
place other than the port or airport, provided that the goods are delivered, under
Customs control, to the visitor or departing citizen of Mauritius at the port or
airport.