Section 50: VAT relating to freeport zone

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.

50. VAT relating to freeport zone (1) (a) Notwithstanding this Act but subject to paragraph (b), no VAT shall be payable on any goods imported into a freeport zone. (b) Where an authorisation is granted under section 7 (3) (a) of the Freeport Act, VAT shall be payable on the goods and services relating to the authorised activities. (2) Where a holder of a freeport certificate makes any supply of taxable goods to any person in Mauritius at any place outside the freeport zone, the goods shall be deemed to be imported goods and VAT shall be chargeable on the goods. [S. 50 repealed and replaced by s. 29 (j) of Act 26 of 2012 w.e.f. 22 December 2012.] 51. – 52. — [Ss. 51 and 52 repealed by s. 31 (o) of Act 15 of 2006 w.e.f. 1 October 2006.] V4 – 35 [Issue 10] Value Added Tax Act

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Questions this section answers

Is VAT payable on goods imported into the freeport zone?
If a freeport company sells goods into Mauritius outside the zone, is VAT charged on them?