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Customs (Amendment) Regulations 2020, Mauritius

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Latest Version in WIPO Lex
Details Details Year of Version 2020 Dates Published: October 24, 2020 Issued: October 13, 2020 Type of Text Implementing Rules/Regulations Subject Matter Other

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Main Text(s) Related Text(s)
Main text(s) Main text(s) English Customs (Amendment) Regulations 2020        
 Customs (Amendment) Regulations 2020

Customs (Amendment) Regulations 2020

GN No. 247 of 2020

Government Gazette of Mauritius No. 131 of 24 October 2020

THE CUSTOMS ACT

Regulations made by the Minister under section 163

of the Customs Act

1. These regulations may be cited as the Customs (Amendment) Regulations 2020

2. In these regulations —

“principal regulations” means the Customs Regulations 1989.

3. Regulation 20A of the principal regulations is amended —

(a) by revoking paragraph (4) and replacing it by the following paragraph —

(4) Where any person fails to comply with paragraph (1), he shall be liable to

pay to the Director-General a penalty representing 500 rupees in respect of each thy

of non-compliance, provided that the total penalty payable does not exceed 5,000

rupees.

(b) by adding the following new paragraphs —

(5) The Director-General shall issue to the master, owner or duly authorised

agent of an aircraft or a ship a written notice claiming the amount of penalty referred

to in paragraph (4).

(6) (a) Any person dissatisfied with a notice under paragraph (5) may object to

the notice in accordance with section 24A(3) of the Act.

(b) The procedure set out in section 24A(3) and (4) of the Act shall apply

to an objection under paragraph (a).

(c) Where the person referred to in paragraph (a) is aggrieved by a

determination of his objection, he may lodge written representations with the Clerk of

the Assessment Review Committee in accordance with section 19 of the Mauritius

Revenue Authority Act.

4. Regulation 90 of the principal regulations is amended —

(a) in paragraph (4)(c), by deleting the words “sell goods” and replacing them by the

words “subject to paragraph (4A), sell goods”;

(b) by inserting, after paragraph (4), the following new paragraphs —

(4A) For the period starting on 5 June 2020 and ending on 31 December 2021, an

operator of a shop shall —

(a) not sell goods to the persons referred to in paragraph (4)(c); but

(b) for the purpose of section 168(4) of the Act, sell goods —

(i) free of duty, excise duty or taxes to visitors, to a duty-free shop or

to another shop under the Deferred Duty and Tax Scheme, to a

departing citizen of Mauritius, to a diplomatic agent, or to a

master or member of a crew leaving for a foreign port or airport;

and

(ii) on payment of duty, excise duty or taxes, to any other person.

(4B) For the purpose of section 168(4) of the Act, the Deferred Duty and Tax Scheme

shall be the Deferred Duty and Tax Scheme referred to in this regulation.

_______________

5. Regulation 90A of the principal regulations is amended by revoking paragraph (2) and

replacing it by the following paragraph —

(2) Every operator of a duty-free shop shall sell goods —

(a) free of duty, excise duty or taxes to —

(i) a passenger leaving for, or arriving from, a foreign port or airport;

(ii) a master or member of a crew leaving for a foreign port or airport;

(iii) another duty free shop; or

(iv) a shop under the Deferred Duty and

Tax Scheme; or

(b) on payment of duty, excise duty or taxes, to

any other person for the period starting on

5 June 2020 and ending on 31 December

2021, on such terms and conditions as the

Director-General may determine.

6. (1) Regulation 3 shall come into operation on 3 January 2021.

(2) Regulations 4 and 5 shall be deemed to have come into operation on 5 June 2020.

Made by the Minister on 13 October 2020.


Legislation Amends (1 text(s)) Amends (1 text(s))
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