Schedule (Section 10)
1.The presence in Mauritius of members of a visiting force, civilian component or dependents shall not be regarded as constituting residence or domicile in Mauritius for the purposes of determining the incidence of income tax which depends on residence or domicile.2.Members of a visiting force in Mauritius and civilian component shall be exempt from income tax on their pay, allowances and other emoluments and benefits (whether in cash or in kind) paid to them as such members and shall also be exempt from any other form of direct taxation.3.No entertainment tax shall be paid in respect of entertainments organized by service authorities or service organisations.4.(a)Service organisations shall be exempt from taxation on any tangible movable property (excluding private motor vehicles) which is in Mauritius solely as a consequence of the temporary presence of such organisations in Mauritius.(b)This paragraph shall apply to taxation on such property whether levied in respect of its ownership, possession, use or otherwise.5.Service organisations shall be exempt from taxes on income and profits and shall not be liable to the laws of Mauritius governing the constitution, management, conduct and taxation of companies or other organisations as such.6.The service authorities and service organisations shall have the right to import without license or other restriction equipment, provisions, supplies and other goods required by them or required for the personal consumption or use of members of a visiting force, civilian component and dependents.7.The following imports into Mauritius under paragraph 6 shall be free of duty—(a)all imports by the service authorities; and(b)imports by service organisations of reasonable quantities of equipment, provisions, supplies and other goods required for their exclusive use or consumption or for sale to members of a visiting force, civilian component and dependents for their exclusive use or consumption.8.Members of a visiting force and civilian component may, at the time of their first arrival to take up service in Mauritius, and at the time of first arrival of any dependents to join them, import their personal effects and furniture and their private motor vehicle, free of duty for the term of such service.9.Items imported under this Schedule—(a)may be re-exported free of duty; and(b)may without payment of any duty be sold or otherwise disposed of in Mauritius to the service authorities or members of the visiting force or civilian component, to dependents or to service organisations, but if but for the exemptions conferred by this provision, they would be chargeable to duty on importation they may only be sold or otherwise disposed of in Mauritius to other persons on payment of duty at their current value.10.(a)Vessels, vehicles, and aircraft which are the property of the service authorities or service organisations shall be exempt from any form of registration, licensing, compulsory testing or taxation in respect of their use and vehicles which are the property of the service authorities shall also be exempt from any form of compulsory insurance.(b)For the purposes of this paragraph a vessel or aircraft on hire or charter to the service authorities and for the period of such hire or charter exclusively in their service shall be treated as being the property of the service authorities.11.The movement of vessels, vehicles and aircraft belonging to, hired or chartered by the service authorities in or over Mauritius and territorial waters of Mauritius shall be free of compulsory pilotage, harbour charges and all dues or tolls except charges for specific services rendered at the request of the service authorities.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.