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INTERNATIONAL TAXATION V02A

On Arrival


  1. Declarations

    On arrival to Mauritius, passengers on international flights must declare the following items to customs:

    1. goods that may be prohibited or restricted, such as weapons, agricultural products, articles, wildlife products, pharmaceutical products or illicit drugs ( import restrictions )

    2. goods in excess of the normal allowance of Rs 30,000 or Rs 15,000 as the case may be and the tobacco and alcoholic beverages in excess of the allowances ( allowances )

    3. goods for commercial, business, or trade purposes merchandise of sale )

    4. Currency or bearer negotiable instruments including bearer traveller’s cheque, cheques, promissory notes, money orders, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value.

    You do not have to declare your bona fide accompanied baggage that is to say:

    1. neccessary and appropriate wearing apparel and personal effects for your personal use;

    2. also implements, instruments and tools for your professional use

  2. Red/Green Channel/Way-Out

    To expedite clearance of incoming passengers, the Red and Green Channel system has been devised at the Airport and Port, and this is a self-elective system.

  3. Red Channel

    Incoming passengers with:

    1. Controlled or Restricted items

    2. Taxable or dutiable items exceeding duty free allowance

    3. Merchandise of sale

    4. Items in excess of allowances

    5. Currency or bearer negotiable instruments, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value.

    Incoming Passengers who are unsure which channel to use, shall proceed to the Red Channel.

  4. Green Channel

    Incoming passengers who have nothing to declare may proceed to the Green Channel. It is to be noted that this channel is also subject to Customs control.

    By selecting the Green Channel, any passenger shall be deemed to have declared that he has no prohibited or restricted goods or any goods in excess of the allowance and liable to duties, excise duties and taxes or currency / bearer negotiable instruments, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value in his possession. Any passenger intercepted in the Green Channel and found to be in possession of such goods shall commit an offence and the goods may be liable to payment of duty, excise duty and taxes, penalty / fine and/or seizure / forfeiture.

  5. Baggage Search

    The baggage of any traveller may be searched by the proper Customs Officers at the Port or Airport.

 

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