Section 49: VAT relating to a bonded warehouse or an excise warehouse

Value Added Tax Act · PART X: VAT RELATING TO BONDED WAREHOUSES, FREEPORT ZONE AND DUTY-FREE SHOPS OR SHOPS UNDER THE DEFERRED DUTY AND TAX SCHEME

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.

49. VAT relating to a bonded warehouse or an excise warehouse (1) Subject to this Act, no VAT shall be chargeable on any goods entering a bonded warehouse or an excise warehouse. (2) VAT shall be chargeable on any goods, other than those specified in the First Schedule, on their removal from a bonded warehouse to any other place in Mauritius. (3) For the purpose of this section— “bonded warehouse” has the same meaning as in the Customs Act; “excise warehouse” has the same meaning as in the Excise Act.

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Questions this section answers

Is VAT charged on goods sitting in a bonded warehouse, or only once they leave it for sale in Mauritius?