Section 12:
consolidated text (as at 1991). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
12. For the purposes of paragraphs 6, 7, 8 and 9—
(a) “duty” means customs duties and all other duties, taxes and
ad valorem registration fees payable on importation and exportation, as the case
may be, except dues and taxes which are no more than charges for services rendered;
(b) “importation” includes withdrawal from customs warehouses or contiguous customs custody, provided that the goods concerned have not been
grown, produced or manufactured in Mauritius.
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