Updated Information for Customs

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1. Customs Payments at Ehram Court

2. Harmonised System for the Classifcation of goods version 2012 - Correlation Table

3. Notice to Stakeholders - Paperless Customs

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

5. Notice to Rights Holders

6. Notice on Prohibited Goods

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

8. FAQ's on Excise Stamps on Cigarette Packs

9. Notice to Importers & Exporters on keeping of records

10. Signature of CMMA Agreement

11. Fast Track Cargo Release Facility

12. Common errors to be avoided in CMS

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

14. Annex I

15. 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 (1.45 MB)

16. Application Form for Registration of Manufacturers

    This form is used for the registration of maunufacturers claiming duty exemption including ITem E70 of Unclassified Exemptions from Customs Duty (Part II of 1st Schedule to the Customs Tariff Act)

17. 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)

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

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

20. Notice to Importers and Travelers

FAQ's - Excise Manufacturers

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1. How to apply for an excise licence?
2. In what cases may the licensing authority refuse to deliver a licence to an applicant?
3. Can I apply for a fresh licence after a first application has been refused or cancelled?
4. Can I possess a still for personal use?
5. Can a pharmacist own a still for medical purposes?
6. Why is the deferred payment different for the month of June?
7. How much time do I have to renew my licence? If the time limit has expired do I have to pay a surcharge?
8. Who can object for the renewal of a licence?

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How to apply for an excise licence?

 

Application should be made to the relevant licensing Authorities with the required documents. For Part I and Part III licences, applications are entertained by the Excise Section MRA (Customs) and for Part II licences applications are entertained by the MRA (Headquarters). Prescribed application forms as per Second, Fifth and Sixth schedule can be collected from the MRA-Excise Section.

 

Duly filled application forms together with other required documents are submitted to the MRA Headquarters or Excise Section for approval. For more information contact:

 

• MRA Headquarters: Phone 207 6000
• MRA Excise Section: Phone 240 6919

 

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 In what cases may the licensing authority refuse to deliver a licence to an applicant?

 

The licensing authority may refuse to grant an application if:

 

1. the applicant is a minor;
2. the applicant was previously the holder of a licence which has been cancelled;
3. the applicant has at any time been convicted of an offence or any other offence involving fraud or dishonesty;
4. the premises in respect of which the application is made have previously been occupied by the holder of a licence which has been cancelled;
5. the locality is adequately served by factories or licensed premises,
6. there is near the premises in respect of which the application is made a school, a place of worship or other premises which, in the opinion of the licensing authority, cannot properly be accommodated in the same neighbourhood as a factory or licensed premises;
7. the premises or apparatus in respect of which the application is made:
   • are unsuitable for the purpose for which they are intended;
   • do not offer adequate safeguards for the protection of revenue; or
   • do not comply with the Excise Act or any other enactment.

 

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Can I apply for a fresh licence after a first application has been refused or cancelled?

 

Where an application for the issue or transfer of a Part I or Part II licence has been refused, or where the licence has been cancelled, no fresh application shall be entertained from the applicant or licensee, during a period of 6 months from the date of refusal of the original application or cancellation of the licence

 

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Can I possess a still for personal use?

 

No licence for the possession of a still for personal use will be issued by MRA.

 

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Can a pharmacist own a still for medical purposes?

 

Yes a pharmacist may possess a still for the preparation of drugs. However he should apply to the Director-General for the obtention of a permit. He should furnish a security and should abide to the conditions as may be imposed by the Director General. No licence fee is required but the still should be sealed by customs.

 

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Why is the deferred payment different for the month of June?

 

Excise duty is payable for each of the month not later than seven days after the end of the month except for the month of June where payment should be made on the last day of the month. This is because of technicalities related to the preparation of the budget.

 

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How much time do I have to renew my licence? If the time limit has expired do I have to pay a surcharge?

 

A licence (Part I and Part II) is valid till the 31st December. Upon expiry a licensee has 14 days to renew the licence by paying the appropriate fee. If renewal payment is made after days a surcharge of 50% is applicable.

No application for the renewal of a Part I or Part II licence shall be entertained unless:

 

• the expired licence is returned to the licensing authority; and
• the application is made not more than 2 months after the expiry of the licence.

 

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Who can object for the renewal of a licence?

 

The following persons may object for the renewal of licences:

 

• The owner or occupier of any property situated within a radius of 400 metres from the premises used or intended to be used as licensed premises;
• a person in charge of a place of worship;
• the manager or principal of a school

 

Objections shall be entertained if they are received by the licensing authority not later than 21 days before the date on which the licence is due to expire.

 

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Introduction to Customs

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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.

Our Director

Mr. Vivekanand Ramburun is Director, Customs since 2016.

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:

1.	Air Cargo Operations	Administration and Compliance Manifest & Jerquing Bank Guarantee & Exemption Examining Unstuffing & Scanning Freeport Cargo Shed Courier Services
2.	Trade Facilitation, Customs Cooperation	Trade Facilitation, HQ Operations, Legislations and Queries Customs Offence Reports(COR), Court Cases & Debt Management Registration and International Matters
3.	Seaport Operations	Manifest and Jerquing Compliance Examining Scanning Unstuffing Courier Services / Parcel Post Exemption
4.	Customs Management System / Information Technology (CMS / IT)	CMS Redevelopment & Training CMS Application, Reports & Training IT System Administration & Network
5.	Assessment	Post-Control Audit (PCA) Post Clearance Review of Declaration (PCRD) Origin Tariff Valuation General Goods Valuation Second Hand vehicles Motor Vehicle Corridor
6.	Excise	Excise Operations Bonded Tanks Auction Sales
7.	Surveillance & Enforcement	Coordination Unit Port Surveillance & Enforcement Unit (PSEU) Investigation Intellectual Property Rights (IPR) Brigades des Marchandises
8.	Deferral Regimes	Bank Guarantee/Form 30 Refund Drawback Exemption Unit & Exemption Monitoring Unit Bond Down Town Duty Free & Duty Free Shops Freeport Export Inward Processing Scheme (IPS) Seafood Hub Customs Approved Store Room (CAS) Coastwise Trade Rodrigues Outpost
9.	Risk Management	Information Analysis & Profiling Selectivity
10.	Airport Passenger Terminal (SSR)	Teams 1, 2, 3 & 4 (Passengers and crew clearance) Detain Room & Administration
11.	Customs Anti-Narcotics	Information and Intelligence Unit NarcoPort Unit NarcoAirport Unit K9 Unit Anti-Money Laundering Unit

 

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.

Securities / Bank Guarantees

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Bank guarantee / security shall be required for the following reasons:

 

1. For covering excise duty on excisable goods stored at the manufacturer's premises (security/bank guarantee in such amount as the Director-General may require);

    

2. For securing payment of excise duty due (deferred payment) and for ensuring compliance with the Excise Act (bank guarantee in such amount as the Director-General may deem necessary);

    

3. For exportation of excisable goods on which duty has not been paid – to ensure that the goods are exported as directed;

    

4. Possession of a water still duly registered (Bank guarantee/Bond for the sum of Rs 10,000 per still shall be required).