Securities / Bank Guarantees
Bank guarantee / security shall be required for the following reasons:
- 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);
- 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);
- For exportation of excisable goods on which duty has not been paid – to ensure that the goods are exported as directed;
- Possession of a water still duly registered (Bank guarantee/Bond for the sum of Rs 10,000 per still shall be required).
FAQ's - Visiting Crafts
- I am the owner of a yacht, I want to know whether there is any charges imposed by customs or other authorities for boarding purposes?
No charge is imposed by Customs for the clearance of incoming and outgoing yachts.
Kindly refer to Protocol for entry and departure of Vessel in Port Louis available on the MPA website on the following link http://www.mauport.com. -
Is it essential for me to wait for the Health and Quarantine officer in the yacht?
Yes, before boarding by the Health Officer boarding it is recommended the Master and every crew member/passenger to remain on board.
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Is it important to mention the previous ports where I have called?
It is important to mention your previous port you have called when making the declaration through either your appointed agent or the harbour Radio who will insert your arrival credentials in the VCS (Vessel Clearance System).
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After Customs clearance from the port of entry, can I go anywhere in Mauritius?
Any yacht once cleared by all authorities is allowed to leave port and move to any other mooring place around the island. However, the duration of stay and place of stay will have to be clearly indicated on the Declaration by Master/Owner of Pleasure Boat- Form 20 which shall be approved by the Boarding officer and handed over to the yacht master/owner at time of boarding.
Customs must be notified of any change in the duration of stay and a mail must be sent on the following address:
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What is the maximum amount of days may I stay in Mauritius with my Yacht?
Any foreign yacht is allowed to stay for a period of 3 months as from date of arrival. A security in form of a Bank guarantee or office cheque to cover the duties, taxes as per Regulation 26 of the Customs Regulation will have to be submitted if the Yacht will stay beyond 3 months.
If a pleasure boat fails to leave Mauritius at the expiry of the authorised period then the security/bank guarantee shall be realised.
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Is a manifest report necessary if a ship/aircraft does not have any Cargo destined for Mauritius?
Yes, a manifest report from the port of loading should be submitted to Customs even if none of the goods on board is destined for Mauritius.
Aircrafts
There are two main types of commercial aircrafts:
- cargo planes also known as freighters which are designed for the carriage of goods rather than passengers, and
- passenger planes which carry passengers as well as goods.
Procedures for aircrafts landing in Mauritius from foreign airport are more or less the same as compared to marine vessels.
That is the information that should be submitted by the agent to Customs are as follows:
- Aircraft’s inward Manifest that is a declaration by master of:
- All goods on board (Cargo)
- Goods intended to be landed in Mauritius
- Goods intended for transhipment
- Goods kept on board for other airports
- Arms and ammunitions and allied products
- Passenger manifest:
- Passengers on Board
- Passengers intending to Depart from the aircraft
- Passengers intending to Board the aircraft
- Crew manifest according to nationality
- Stores List
- Parcel List
- Controlled Drugs List
- Last Ports of Call
Submission of report:
The report should be submitted, in the case of an aircraft, where the flight duration:
- does not exceed 4 hours, at the time the wheels of the aircraft reach its body after take-off;
- exceeds 4 hours, not later than 4 hours before arrival
IMO - FAL (International Maritime Organisation - Facilitation)
The IMO concept is a set of directives which simplifies maritime transport by standardising certain basic reporting formalities that ships have to fulfil when arriving in and/or departing from ports.
Since July 2023, The Mauritius Ports Authority (MPA) has digitalized the vessel clearance process through the introduction of the Vessel Clearance System whereby the agent can submit all the IMO FAL forms, Certificates and other required documents pertaining to arrival, inspection and departure of vessel in Port Louis Harbour.
Refer to Protocol for entry and departure of Vessel in Port Louis available on the MPA website on the following link http://www.mauport.com.
The IMO FAL (International Maritime Organisation’s Facilitation) forms can be listed as follows:
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Form 1 (general declaration)
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Form 2 (cargo Declaration)
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Form 3 (ship’s stores declaration)
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Form 4 (crew’s effects declaration)
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Form 5 (crew list)
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Form 6 (passenger list)
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Form 7 (dangerous cargo manifest)
Cargo & Cruise Vessel (ships)
- Arrival
- Departing
Masters of cargo & cruise vessels are required to call at Port Louis which is the only port of entry in Mauritius. Protocol for entry and departure of vessel in Port Louis is available on the MPA website on the following link http://www.mauport.com.
Arriving documents needs to be submitted by the shipping agent through the VCS (Vessel Clearance System).
In addition, a manifest in respect of the ship’s cargo shall be submitted to Customs, in electronic form or in any other manner acceptable to the Director General.
The time limit for the submission of the inward manifest is:
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For a ship arriving from Reunion Island-not later than 5 hours before arrival in Port Louis.
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For a ship from any other port-not later than 24 hours after loading in the last port of departure.
Goods to be landed but not listed in the manifest must be declared on the parcel list in the VCS.
Arms & ammunition and allied products must be declared on the respective field in the VCS and approval from the Commissioner of Police must be attached.
Health & Quarantine Formalities
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Please stay on board. No person except the Health officer is allowed on board, nor can any person, animal or article leave the vessel until health clearance has been obtained.
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Any plant, animal and any agricultural item on board has to be declared to the quarantine officer.
After clearance by Health authorities, Customs may board the vessel for further formalities, based on information already submitted through the VCS. These include:
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Affixing of seal on the bonded store
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Procedures for unloading of Arms & ammunitions
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Rummage of ship
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Examining of goods declared on Parcel list
After clearance by Health authorities, Customs may board the vessel for further formalities, based on information already submitted through the VCS. These include:
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Affixing of seal on the bonded store
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Procedures for unloading of Arms & ammunitions
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Rummage of ship
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Examining of goods declared on Parcel list
Vessels are eligible to purchase ship stores, for consumption on board, free of duty and taxes. A request is to be made on Form 19 “Requisition for Ship stores” and duly signed by the Master shall be submitted to Customs for approval, through the ship agent/ship chandler.
Cigarettes and alcoholic products may be placed under Customs Seal in the bonded store. Reasonable quantities of these products shall be issued for the daily consumption of passengers and crew members.
In addition to that, ship’s store purchased locally from Freeport and Bonded Warehouse free of duty, excise duty and taxes shall be placed on board under Customs supervision and/or sealed as required by Customs.
Master, Crew members & passengers on board are also eligible to Duty free purchases in Downtown duty free shops.
The items under Customs seal shall remain as such until the vessel has left Mauritius for the outward voyage.
No Customs seal will be affixed on bonded stores of Cruise vessels during their stay at the port if prior request has been made for Customs to sentry on board.
Certificate of Clearance
Protocol for entry and departure of vessel in Port Louis is available on the MPA website on the following link http://www.mauport.com.
Request for departure clearance for Cargo & Cruise Vessel is made by the appointed agent through the VCS. A Departure Clearance Certificate is automatically generated through the VCS once the Director of Shipping/Customs has approved. No signature is required.