Customs Tariff Act

Customs Tariff (Classification of Goods) Regulations 1988

[GN 8 of 1988 – 22 February 1988] [Sections 10 and 11]

1. These regulations may be cited as the Customs Tariff (Classification of Goods) Regulations 1988.

2. In these regulations –

"Convention" means the International Convention on the Harmonised Commodity Description and Coding System;

"Council" means the Customs Co-operation Council.

3. –

4. (1) The classification of any goods shall be determined in accordance with the Convention and any relevant publications of the Council relating to it.

(2) The Convention and the publications referred to in paragraph (1) shall be available from the Director-General on request and on payment of such fee as may be prescribed.

5. The surcharge and special levy imposed by the Finance Acts 1980, 1981 and 1984 are deemed to have been included in the Schedule.

6. These regulations shall not apply to goods imported into or exported from Mauritius and which are, for the purposes of the Act, governed by the Customs Tariff (Preferential Trade Area) Regulations 1988.

[Reg. 6 amended by reg. 8 of GN 57 of 1988 w.e.f. 1 August 1988.]

7. - 8. –

[Editorial Note – Schedules deal with the Customs Tariff Act hence not reproduced here.]

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Customs Tariff (Common Market for Eastern and Southern Africa) Regulations 2000

[GN 143 of 2000 – 1 November 2000] [Section 11]

1. These regulations may be cited as the Customs Tariff (Common Market for Eastern and Southern Africa) Regulations 2000.

2. In these regulations –

"Act" means the Customs Tariff Act;

"certificate" means the Certificate of Origin which is issued in accordance with the Treaty;

"Member State" means any state specified in the First and Second Schedules;

"Treaty" means the Treaty for the establishment of the Common Market for Eastern and Southern Africa.

3. (1) Notwithstanding the First Schedule to the Act, but subject to paragraphs 2
and 3, no customs duty shall, for the purpose of section 3 of the Act, be chargeable in respect of goods which –

 (a) originate from a Member State specified in the First Schedule; and

 (b) are covered by a certificate,

provided that the law of the Member State extends to imports from Mauritius similar treatment.

(2) Where the law of the Member State does not extend to imports from Mauritius treatment which is similar to that under paragraph (1), the customs duty specified in the First Schedule to the Act shall be reduced by 90 per cent in respect of goods which –

 (a) originate from a Member State specified in the Second Schedule; and

 (b) are covered by a certificate.

(3) Customs duty shall, in respect of the goods specified in the Third Schedule, if imported from Egypt, be at the rate specified in that Schedule.

[Reg. 3 revoked and replaced by reg. 3(i) of GN 174 of 2001 w.e.f. 26 November 2001.]

4. (1) The Director-General shall refuse a certificate where he has reason to believe that the certificate is incomplete, false or misleading.

(2) Where the Director-General refuses a certificate, the duty payable shall be calculated in accordance with the First Schedule to the Act.

5. - 6. 

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FIRST SCHEDULE

[Regulations 2 and 3(1)]

Burundi

Djibouti

Egypt

Kenya

Madagascar

Malawi

Rwanda

Sudan

Zambia

Zimbabwe

[First Sch. amended by reg. 3(a) of GN 39 of 2004 w.e.f. 27 March 2004; reg. 3(a) of GN 47 of 2004 w.e.f. 17 April 2004.]

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SECOND SCHEDULE

[Regulations 2 and 3(2)]

Angola

Comoros

Democratic Republic of Congo

Eritrea

Ethiopia

Seychelles

Swaziland

Uganda

[Second Sch. amended by reg. 3(b) of GN 39 of 2004 w.e.f. 27 March 2004; reg 3(b) of GN 47 of 2004 w.e.f. 17 April 2004.]

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