Drawbacks

Drawback is the Customs procedure which provides for the refund of duty when goods are re-exported.

Eligibility

Any person can legally claim drawback if they can provide and substantiate the required information. Drawback applies to:

• goods that were subject to duty and excise duty on importation and are exported under the appropriate CPC Code

• goods for export produced in Mauritius and the production includes the use of imported raw materials (customs may require certification from the Mauritius Standards Bureau or any other recognised institution relating to the content of imported raw material in the final product)

Application for Drawback

Any person making a claim for drawback shall do so in writing and shall produce the export bill of entry, a copy of the import bill of entry and the invoice related to the goods. In addition to that, there are other conditions that should be satisfied. These are:

• the application should be made within six months from the time of import

• the F.O.B value at the time of export should exceed the C.I.F value at import

• the claim for drawback should be made within three months from the date of entry for export of the goods

• the claim for drawback should show clearly how the amount claimed has been arrived at

• the claim should exceed Rs. 500 (several claims may be considered if the aggregated sum exceeds Rs. 5000).

The payment of the claim will be made only when the goods have been cleared by the proper export officer.

No drawback will be allowed if:

• upon examination the goods do not correspond to the description in the export bill of entry

• the goods upon which drawback has been allowed has not been shipped and customs not informed accordingly

The two cases mentioned above constitute customs offences which are liable to a fine (according to the value of the goods) upon conviction.

FAQ's - Import

1. I am a frequent importer, what should I do to be able to make use of e-payment?

2. What is AEO? Is this status for importers only?

3. What is the Cargo Fast Track Initiative?

4. Is there a risk for foodstuffs (fruits and vegetables) to be damaged by the scanner?

5. I am an importer and very often I receive with my imports, advertising materials, promotional items and free samples which I have not commanded. Besides, these items are not listed in my invoice. Is it a customs offence? What should I do?

6. What if I cannot submit my original trade documents at the time of importation? Will I be able to clear my goods?

7. If my import shipment does not carry any dutiable commodities, do I need to submit any import declaration?

8. Can I import live animals (fish, birds, and other pets) and plants for commercial purposes?

1. I am a frequent importer, what should I do to be able to make use of e-payment?

   You only have to inform your bank about the transaction you want to effectuate and you provide your customs broker/agent with the bank account to be credited.

2. What is AEO? Is this status for importers only?

   The AEO status is trade facilitation measure which aims at encouraging best practices in customs procedures by granting recognition to compliant stakeholders. This will increase the credibility of the accredited operators among their suppliers and buyers. AEOs may also benefit from simplified customs procedures.

   Anyone involved in the international supply chain that carries out customs related activities can apply for the AEO status, namely:

   • Importers
   • Manufacturers
   • Exporters
   • Freight Forwarders
   • Warehouse Keepers
   • Customs Agents
   • Carriers

3. What is the Cargo Fast Track Initiative?

   It has been noted that customs procedures are the same irrespective of whether an importer is compliant or not. Therefore to tackle this shortcoming, and to be in line with the recommendations of the Revised Kyoto Convention, which states that additional facilities have to be provided to compliant importers to improve compliance level, the Customs Department is launching a new project the 'Fast Track Cargo Initiative'. Under this initiative, compliant importers who have successfully followed the compliance and monitoring programme will no longer be required to submit hard copy of the import declaration together with supporting commercial documents. However, these original documents and declarations are to be kept at the importers premises and made available to Customs. Consignments of these importers will be subject to a low rate of inspection and inspection will be performed at the importer’s premises.

4. Is there a risk for foodstuffs (fruits and vegetables) to be damaged by the scanner?

   The scanners acquired by customs are safe to scan foodstuffs of any kind.

5. I am an importer and very often I receive with my imports, advertising materials, promotional items and free samples which I have not commanded. Besides, these items are not listed in my invoice. Is it a customs offence? What should I do?

   Every item imported, whether it is purchased or free, should be declared to customs in the BOE. It is not an offence to import these goods but will be an offence if they are not declared.

   In this particular case, importers should liaise with their suppliers so as to include these items in the invoice. Customs will assess the value and duty and VAT will be claimed where applicable.

6. What if I cannot submit my original trade documents at the time of importation? Will I be able to clear my goods?

   Normally customs requires all original trade documents with the BOE. However, when these documents are delayed (mailing problems, wrong documents sent by supplier, etc.), customs provides for a solution so as not to penalise importers. The importer is required to make a deposit of Rs. 20,000 (cash or cheque) to Customs in exchange of which the copies of the trade documents may be used in the BOE. If the original documents are not produced within a period of 20 working days, the deposit will be paid into Consolidated Fund and customs may investigate on this particular importation (to see if trade documents have been falsified). If the original documents are produced, the deposit is refunded.

7. If my import shipment does not carry any dutiable commodities, do I need to submit any import declaration?

   An import declaration is required for every import. If an import shipment does not carry any dutiable commodities, then the import declaration will bear no customs duty. However, it may be that VAT is payable. Even if VAT also is exempted, the declaration has to be submitted because customs declarations are not only used for declaration and payment purposes but also for statistical purposes.

8. Can I import live animals (fish, birds, and other pets) and plants for commercial purposes?

   You can import live animals/plants for commercial purposes provided certain conditions are satisfied. These are listed below:

   1. The animals and plants should not be listed in the Appendix I of the Convention on International Trade in Endangered Species of Fauna and Flora (C.I.T.E.S). This appendix prohibits trade in these species because they are in danger of extinction. However, if it can be certified that the particular species have been bred artificially/in captivity, then trade can be allowed provided the consignment is accompanied by the required import and export permits.

   2. If the specimens are listed in Appendices II or III of C.I.T.E.S, then they should be accompanied by the necessary permits and certificates.

   3. The packaging of live animals and plants should be made according to Guidelines for transport and preparation for shipment of live wild animals and plants so as to prevent the specimen from being hurt or stressed.

   4. Arrangements should be made in advance with relevant authorities (veterinary service) for quarantine purposes.

Prohibited & Controlled Exports

Customs enforces control on goods meant for export. There are export prohibitions and restrictions on some particular types of goods. The reasons behind the restriction or prohibition are as follows:

1. quality checking and control (to keep the quality standards of local products)
2. conservation purposes for endangered species (CITES-listed flora and fauna)
3. the enforcement of provisions in various conventions (Rotterdam convention on hazardous chemicals, Cartagena Protocol on Biosafety, Basel convention on hazardous wastes etc.)
4. the control of the export of local artefacts that have national, scientific or artistic importance
5. the protection of the environment (ozone layer)
6. health and security purposes
7. instructions received from international organisations, for example United Nation, World Health Organisation, etc.
8. local legislation which restricts the export of a particular product (e.g. scrap metal)
9. fight against international money laundering

Control over exportation of goods

Goods destined for export may be subject to the requirement for a third party agency approval to export, for example, export permit from the Ministry of Industry, Commerce and Consumer Protection.

Customs shall allow the exportation of any controlled goods only after the appropriate clearance/authorization/permit has been received from the concerned third party agency.

Controlled and Prohibited goods at exportation are as below:

1. LIST OF CONTROLLED EXPORTS REQUIRING AN EXPORT PERMIT FROM THE MINISTRY OF INDUSTRY, COMMERCE AND CONSUMER PROTECTION

   • Rice;
   • Wheat or Meslin flour;
   • Sand;
   • Limestone;
   • Cement;
   • Textile and textile-articles for export to USA and Canada; and
   • Rough Diamond

2. LIST OF CONTROLLED EXPORTS REQUIRING A CLEARANCE FROM A THIRD PARTY AGENCY

   • Live animals (all species including birds)
   • Meat , meat products and edible meat offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies ( fresh , chilled, frozen)
   • Other prepared or preserved meat, meat offal or blood
   • Vegetables (fresh and dried) & certain roots and tubers
   • Sugar (excluding samples) exceeding 10 Kg
   • Organs (animals)
   • Bird’s feathers
   • Textile garments for men / boy, women / girl and babies for export to the Islamic Republic of Pakistan Pharmaceutical products
   • Fish and , fish products & crustaceans, mollusc and other aquatic invertebrates; any live fish: coral or shell, whether live or dead; by-catch fish
   • Dangerous Chemicals, Pesticides & extremely Dangerous Chemicals
   • Used Vehicles
   • Tea & tea products (none medicinal
   • Tobacco & tobacco Product
   • Plant & plant product
   • Dry whole onions, Fresh whole Garlic, Fresh whole potatoes, Garlic seeds, Onion seeds, Potato seeds
   • Groundnuts
   • Arms and ammunitions
   • Dangerous drug
   • Endangered fauna/flora spices as cited in the CITES appendices
   • Bank Notes > Rs 500,000
   • Copy Rights (CDs & DVDs
   • Hazardous wastes as per Environment Protection Reg 2001
     • Pharmaceuticals Products
     • Products containing radioactive elements
   • Used batteries
   • Scrap metals (except for a person who is engaged in a manufacturing business which generates scrap metal as a by-product may export that by-product)
   • Alcohol (No person shall export alcohol except with the written authorization of the Director-General and subject to the terms and conditions specified in the authorization)

3. PROHIBITED GOODS FOR EXPORTS

   1. National Heritage

      No person shall export or cause to export a National Heritage, that is goods designated in Section 12 and specified in the Schedule of the National Heritage Fund Act 2003 without the prior approval of the National Heritage Fund Board.

   2. Copper Exported as Scrap
      1. Refined copper and copper alloys, unwrought classified under H.S Heading 7403 exported as scrap
      2. Copper waste and scrap classified under H.S Heading 7404

Scanner

Scanners are non-intrusive inspection tools which are being used by MRA for clearance of goods at the Port and Airport. In addition of being pre-requisites for security requirements according to the WCO SAFE Framework of Standards, these equipment help customs in detecting offences (undeclared, restricted or prohibited goods) and also in profiling cargo that really require examination.

The benefits of using scanners are reduction in dwell-time, expedited clearance of legitimate goods and the promotion of the seamless movement of goods through secure international trade supply chains.