Classification Guidance

1. Classification for Cloth Pegs
2. Classification for Cocopith
3. Classification for Photovoltaic System
4. Classification for Separator
5. Classification for Pregnancy Test
6. Classification for Filing Cabinets
7. Classification for Artificial Stones
8. Classification for Zenya Green Tea
9. Classification for Three or Four Wheeled Vehicles
10. Classification for Shower Gels
11. Classification for Queue Stand
12. Classification for Printed Advertising Banner
13. Classification for Plastic U Clips
14. Classification for Plastic Compost Converter
15. Classification for Electric Cooler
16. Classification of Ice Tea
17. Classification of Latex Fingercots
18. Classification of Two-Wheeled Electrically Powered Transportation Device
19. Classification of Pimm's
20. Classification of Pastis de Marseille
21. Classification of Load Box
22. Classification of Latex Gloves
23. Classification of Monitors
24. Classification of Chamois buffs
25. Classification of Plastic Carrier Bags
26. Classification of Tyre Flaps
27. Classification of Multipurpose  four wheeled utility MV - gasoline
28. Classification of Multipurpose  four wheeled utility MV - Electric
29. Classification of Baby Wipes
30. Classification for Kolhapuri Chappals
31. Classification for Batibox Maconn
32. Classification for plastic or rubber sandals (V-shaped straps with multiple plugs)
33. Classification for BOM BOM (Syrup Multivitamins & Minerals)
34. Classification for Paintball Pants
35. Classification for Protective covering
36. Classification for Rollator - An Orthopaedic Walking Aid
37. Classification for Motor Vehicles falling under Heading 87.03 and 87.04
38. Classification for Terry Towelling and similar fabrics of cotton in rolls
39. Classification for Palm size electronic organizer
40. Classification for Blank Number Plates
41. Classification for Reinforced Lumbar Belt
42. Classification for Aluminium Tops
43. Classification for Medicated Shampoo
44. Classification for Telescopic devices
45. Classification of Ginseng Capsules
46. Classification of Uncooked Pizza
47. Classification of Tyre Inflation valve
48. Classification of Reinforced Lumbar Support Belt
49. Classification of Cough Drops
50. Classification of Passenger Boarding Bridges Aircraft & Ships
51. Classification of Colostomy Bags
52. Classification of Pipe Holder Clips
53. Classification of Switch Sockets
54. Classification of Paperbags
55. Classification of Album & Stickers
56. Classification of Lamp Post
57. Classification of Pressure Sprayer
58. Classification of Electric household bread maker
59. Classification of Olive Oil
60. Classification of Garment Rail
61. Classification of PP Gratings
62. Classification of Kurta (ARC)
63. Classification of Portable picnic cooler bag
64. Classification of Vibration absorbing mounting
65. Classification of Video cassette box
66. Classification of Natural Stone Coverings
67. Classification of Ironing Board
68. Classification of Tiles
69. Classification of Photo Album
70. Classification of Baby walker
71. Classification of Uncooked instant egg noodles
72. Classification of Mini Vehicle
73. Classification of Grounding Rods
74. Classification of Chafing Dish
75. Classification of Electric Bicycle
76. Classification of Non-alcoholic beverage (Gripe “water”)
77. Classification of Height, weight, fat, blood pressure and pulse measuring device
78. Classification of Disposable Aluminium Foil Containers
79. Van Type Vehicles
80. Classification of Parazone Thick Bleach
81. Classification of Babies' Garments
82. Classification of Mountings & Fittings
83. Classification of Headgear
84. Classification of Alloy and Non-Alloy Steel
85. Classification of T-Shirt
86. Classification of Kurta
87. Classification of Footwear
88. Classification of Track Suit
89. Classification of Unassembled Parquet Panels
90. Classification of Assembled Parquet Panels
91. Customs Tariff Ruling Database
92. Classification of Limestone/Calcerous Stone
93. Classification for Low Energy Consumption lamps
94. HS Classification guidance
95. Harmonised System for the Classifcation of goods version 2012 - Correlation Table

Updated Information for Customs

1. Customs Payments at Ehram Court

2. Notice to Stakeholders - Paperless Customs

3. Physical Cross Border Transportation of Currency or Bearer Negotiable Instruments

4. Notice on Prohibited Goods

5. Excise ( Amendment of Schedule) ( No.3) Regulations 2010

6. FAQ's on Excise Stamps on Cigarette Packs

7. Notice to Importers & Exporters on keeping of records

8. Signature of CMMA Agreement

9. Fast Track Cargo Release Facility

10. Common errors to be avoided in CMS

11. Duty Exemption on gas-oil under X09 A Exemption

12. Annex I

13. Information to Stakeholders

    10.30 Press Conference held by the Director General of MRA in the presence of the Commissioner of Police, Manufacturers and Traders in Cigarettes on 09.09.2006. Mr Cunningham made the following presentation - Launching Campaign to Combat Illicit Trade in Tobacco Products

14. For manufacturers applying for registration under Item 9 of Part I (a) of the First Schedule to the Excise Act - gas oil used in stationary engines and boilers (SEBS):

    The following forms and guidelines are applicable :-

    1. Eligibility Criteria (MRA/CUS/SO/VRC/Form 11)

    2. Guidelines for exemption (MRA/CUS/DR/Form 15)

    3. Form X09 - Q (MRA/CUS/DR/EMU/Form 5)

    4. Form X09 - C (MRA/CUS/DR/EMU/Form 2)

15. Application form for the registration of manufacturers to be eligible for duty exemption/concession (MRA/CUS/DR/EMU/Form 1)

16. Duty exemption to the manufacturing sector (MRA/CUS/DR/EMU/Form 4)

17. Notice to Importers and Travelers

Physical cross-border transportation

Physical cross-border transportation of currency or bearer negotiable instruments or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts

Physical cross-border transportation means any in-bound or out-bound or in transit physical transportation of goods and includes physical transportation by a natural person or in that person’s accompanying luggage, shipment through containerized cargo, or mailing by a natural or legal person.

1. Section 131A of the Customs Act and Regulations 80 and 81 of the Customs Regulations 1989 make provisions that any person, whether incoming, outgoing or in transit, making a physical cross-border transportation of currency or bearer negotiable instruments (BNI) or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts of an amount of more than 500,000 Mauritian rupees or its equivalent in foreign currency, needs to make a declaration to Customs.

2. Any person who needs to make a declaration to Customs shall –

   1. submit the duly filled-in Declaration Form (MRA/CUS/CANS/AMLU/FORM 1) available at the Customs counter at the Airport, Port or Cargo Terminal; or

   2. make an online declaration, related to physical cross-border transportation, through the MRA website: www.mra.mu under the e-services-Customs menu : https://eservices16.mra.mu/Currency/Index.jsp

In case of reasonable suspicion under this section of the law, a Customs officer may require any person to make a declaration as per paragraph (B).

Any person making a declaration may be questioned by a Customs Officer on the particulars of the declaration made and in the course of any questioning, the officer may inspect the person’s travel documents, passport, laissez-passer, tickets and accompanying luggage. The officer may also under reasonable cause, detain and search the person in accordance with Section 132 of the Customs Act. 

Any person who fails to make a declaration or when so required, refuses to make a declaration or makes a declaration which is false or misleading in any material particular or without any reasonable excuse refuses to answer questions, shall commit an offence and on conviction shall be liable to a fine of not less than 20 per cent of the whole amount which is the subject matter of the offence but not exceeding 2 million rupees and to imprisonment for a term not exceeding 5 years.

Any person who wishes to have additional information relating to physical cross-border transportation may access the following link: https://eservices16.mra.mu/Currency/Index.jsp

Introduction to Customs

What we do?

The MRA Customs falls under the umbrella of the Mauritius Revenue Authority (MRA). MRA falls under the aegis of the Ministry of Finance and Economic Development and the main function is to administrate the revenue laws.

In line with MRA strategic objectives, the Customs collects revenue for the government, ensures national security, protects the society and prevention of illicit financial flows while facilitating the legitimate movement of people and goods across the border.

All efforts are geared towards managing the Customs functions effectively and efficiently with the optimum use of risk management, automation and post control audit for the:

1. interception of smuggled and contraband goods such as illicit drugs;

2. inspection of travellers and their baggage, cargo and mail;

3. use of Non-Intrusive Inspection Technology such as X-Ray scanners and K-9;

4. assessment and collection of Customs duties, excise duties, VAT and other taxes levied under customs laws;

5. protection of the society against Intellectual Property Rights (IPR) infringed goods;

6. promotion of trade across borders by providing trade facilitation measures for legitimate trade;

7. enforcement of import and export restrictions and prohibitions;

8. collection and compilation of accurate import and export data; and

9. control of physical cross border transportation of currency or bearer negotiable instruments or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts.

For an effective and efficient border control, MRA Customs works in close collaboration with the other government agencies namely, the Ministry of Agro-Industry and Food Security, the Ministry of Health and Quality of Life, the Government Pharmacist, the Veterinary Services, the Mauritius Police Force, etc.

Who we are?

MRA Customs has a work force of 646 officers who are posted at various customs offices, that is, the headquarters, airport, port, Rodrigues outstation and other custom controlled area.

Organisational Chart

Our Organisational Structure

Customs has eleven sections. Each section has several interconnected operational units. A Section Head is responsible for the administration of each section. The main units and sub-sections falling under each section are listed below:

Our Role

Customs has three basic functions:

1. Fiscal function – consists of collecting and protecting government revenue in the form of customs duty, excise duty, VAT and other taxes under Customs Laws.

2. Protection / security function – ensures the security and protection of the country against transnational crimes and acts of terrorism. For instance, preventing prohibited goods, money laundering, illicit chemical, biological, radioactive and nuclear goods from entering the country, reducing the ability of terrorist groups to obtain precursor chemicals to make improvised explosive devices and to acquire light arms and weapons.

3. Economic function – provides trade facilitation measures for legitimate trade across the border in order to boost up import/ export and promote foreign direct investment. Reduce cost and dwell time, thereby ensuring fluidity and security to the business community in the Customs clearance.

During the last decade, there has been an evolution in the roles of Customs. In fact, the fiscal function which was considered to be the main mission of Customs has been coupled by other functions. Nowadays, the economic mission is considered to be an important function together with the security/protection function. These two functions when performed effectively contribute to attracting trade and investment.

On the other hand, with the reduction and/or elimination of tariff barriers, the revenue collection in terms of Customs duty has subsided. Modern Customs is, considered as an economic partner stakeholders and needs to strike the right balance between trade facilitation and control.

To accomplish its functions effectively and efficiently, Customs resorts to the following control methods and techniques:

1. Risk-Management and Intelligence

   The use of advance electronic information on cargo and passengers and intelligence available to customs allows to enhance their profiling and targeting methods. This provides Customs the ability to focus on high-risk consignments and passengers.

2. Enforcement of Customs Laws

   Customs ensures compliance to Customs laws through examination, query, post control audit and investigation with respect to all economic operators engaged in trade across the border. Some of the most common areas that are investigated by Customs are listed below:

   • Drugs

     Customs ensures border control to prevent drugs smuggling and drug-related offences. Its objective is to combat drug trafficking and physical cross border transportation of currency or bearer negotiable instruments or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts of an amount of more than 500,000 rupees or such other amount as may be prescribed or its equivalent in any foreign currency through intelligence-led enforcement operations. Customs makes use of risk management, scanners and drug detector dogs to intercept contrabands. It also works in close collaboration with Mauritius Police Force (ADSU), Financial Intelligence Unit (FIU), NGOs and other intelligence and enforcement bodies specialized in combatting illegal drugs and money laundering to effectively fulfil its mission.

   • Frauds

     Customs investigates suspected cases where importers have deliberately evaded duty and/or VAT. This can be done both at clearance time of the cargo as well as after clearance through Post-Control Audit.

   • Prohibited Goods

     Customs also enforces prohibition and restriction of goods at import and export under other enactments in order to protect the society, and below are the main areas where such control is effected:

     • infringement of intellectual property rights – counterfeit, trademark and copyright goods

     • publications and goods of obscene character - child pornography, bestiality, sexual violence, etc.

     • firearms and offensive weapons

     • other import and export restrictions and prohibitions under other national legislations.

3. Wildlife Protection

   Customs is also engaged in the protection of wildlife species through the Convention on International Trade in Endangered Species (C.I.T.E.S). The signatories of this convention are committed to the detection and prevention of trade in endangered species. It is a joint initiative of Customs and the National Parks & Conservation Service. Customs has been assigned the responsibility for the prevention of illegal trade in fauna and flora involving import, export and transit.

Excise Section

The Excise Section is responsible for the protection and collection of excise duty, monitoring and control and delivery of locally manufactured excisable goods (including plastic carrier bags and plastic pet bottles as from July 2006). As a result Customs has as main role the supervision, monitoring and control of excise operations which includes processing, blending, bottling, warehousing, ex-warehousing, etc. The list below points out the excise operations that need customs supervision and/or authorization.

1. The manufacture and removal/transfer of excisable goods such as perfumed spirits and denatured alcohol.

2. The transfer and the fixing of a still.

3. The placement and replacement of a seal on a still.v

4. Customs also perform Post Control Auditing on the operations of the manufacturers of alcoholic products, plastic carrier bags and plastic pet bottles to verify the Stock Book of finished product, material used, and any waste that result from production.