The provided document, The Customs Tariff Act 1969 (Act 59 of 1969, effective 01 January 1970), outlines the levying, collection, and payment of customs duty on goods imported into or exported from Mauritius.

Key Provisions:

• Customs Duties: Customs duty is raised, levied, collected, and paid to the Comptroller on imported or exported goods at the rates specified in the First Schedule, subject to the Customs Act 1988 and any exemptions or rebates. The rates in Part I of the First Schedule apply to all imported goods.

• Variation of Duty (Minister's Powers): The Minister may, by regulations, impose additional duties on goods where similar goods are or can be produced in Mauritius. The Minister may also suspend or lift the suspension of these additional duties and fix tariff quotas to apply lower duty rates to a specified quantity of goods.

• Ad Valorem Duties: When an ad valorem duty and an alternative specific duty are prescribed, the higher rate shall be levied. The rate of exchange for ad valorem duties in a foreign currency is determined by the Director-General and published in the Gazette.

• Exemption from Duty (Section 5): When goods exempted from duty and taxes under certain parts of the First Schedule or other enactments are sold, transferred, or put to a different use within the exemption period (typically 3 or 4 years), the duty, excise duty, and taxes become payable. The payment is computed proportionally if the goods are sold without breach of conditions, otherwise the total amount plus a penalty and interest is due.

• Regulations: The Minister can make regulations for the purposes of the Act, including for proving entitlement to a preferential rate and for the grant of drawbacks or exemptions on materials used in exported goods. The Minister may also amend the Schedules by regulations.

• Schedules: The First Schedule was not reproduced in the document as it is subject to frequent changes. The Second Schedule has been repealed.