FAQs - Export Entry

1. What is an export entry?

2. Can I export foodstuffs, fruits and vegetables to other countries?

3. Where and when should I submit the Export Entry?

4. What kinds of goods are required to be declared in the Export Entry?

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

6. How can I make amendments to the lodged export declarations?

1. What is an export entry?

   An export entry also known as the export bill of entry is a customs document which takes care of all the details (value, classification, origin, destination, weight, freight and insurance, exporter’s name and address, etc.) of the goods being exported. It is submitted electronically to customs (for validation) by a declarant on behalf of the exporter or by an exporter who is a TradeNet User. Exporters may need to liaise with their shipping agents (both for air and sea transport) to know the time they should bring their goods to the export shed so as to leave a reasonable time frame for any customs verification.

2. Can I export foodstuffs, fruits and vegetables to other countries?

   You can send these items to other countries provided you have:

   • submitted an export entry covering your consignment,

   • obtained the appropriate export permit or authorization from the relevant authorities,

   • made necessary arrangements and reservation with the airline agencies (storage at required temperature).

   You might be able to export these products but clearance from customs in the recipient country will depend on the authorities in that country. Permits/authorisations might be necessary to clear the goods. MRA Customs is unable to provide information about the Customs requirements that apply in other countries. To source this information, contact the appropriate consulate or embassy representative.

3. Where and when should I submit the Export Entry?

   The export entry should be submitted electronically before the shipment of the consignment. Normally, these formalities are carried out by the declarant. As a private exporter, you can perform these formalities provided you have a Front End System.

   After customs clearance is obtained, the goods can be entered in the export shed from where they would be shipped.

4. What kinds of goods are required to be declared in the Export Entry?

   All goods, except bona fide person's baggage, to be exported should be declared in the export declaration.

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

   Yes, except in cases where parcels and packets and bona fide trade samples not being merchandise for sale are exported by post or courier

6. How can I make amendments to the validated export declarations?

   Amendments are also known as post-entries and can be made if errors or changes have occurred in the details of the export entry. Post-entries are sent electronically by the declarant / broker to customs for approval.

Customs Role in Exportation

We facilitate legitimate trade and help secure access for Mauritian exports to overseas markets.

We do this by:

• assuring the security of Mauritius’ trade supply chains
• providing technical input to trade negotiations, resolution of trade issues
• implementing, monitoring and enforcing border aspects of trade agreements.

 MRA Customs recognises the importance of keeping trade flowing and ensure security. In this context, we are working on various projects designed to ensure the security and fluidity of the supply chain which is also in line with the recommendation of the Word Customs Organization's Framework of Standards to Secure and Facilitate Global Trade. Among these projects are the Container Security Initiative and the Cargo Community System.

The aim behind such projects is to abide to international norms and also to reduce red-tapism and risks of delays for Mauritian exporters. In addition to that, local exporters may gain international recognisance as the fluidity and security concepts are the dominating issues in international trade. Adherence to such standards will ease the access to markets and will also facilitate the procedures during crises. For example, in case of an international alert (terrorism, smuggling, etc), Mauritian exports will be cleared easily as these goods are recognised as being safe, thus guaranteeing a safe and on time arrival to destination.

Exporting Tips

1. All export entries must be lodged electronically and prior to goods being loaded for export (aircraft or ship).

2. Export clearances must be obtained from customs prior to loading for export.

3. Customs may require the examination of any export. For this reason exporters are required to start the procedures for export at the earliest possible so as to avoid delays whenever customs need to verify the goods.

4. Exporters having claimed drawback should inform Customs whenever goods are not exported on scheduled time.

5. We recommend that all exporters lodge their electronic export entry or other declaration as soon as they have all information.

Note: "Information can move ahead of the goods"

Customs Verification

Physical examination of goods to be exported is required in the following cases:

1. Temporary Export of Goods (Repairs, Exhibition & ATA Carnet)

2. Goods Exported under Drawbacks

3. Goods Imported under Bank Guarantee(Security), Deposit and ATA Carnet and thereafter being re-exported

4. Goods Suspected to be prohibited and/or restricted according to Customs Laws

5. Goods Suspected to involve fraudulent activities (Money Laundering, Counterfeits , Terrorism Financing etc.)

Temporary Export of Goods(Repairs, Exhibition & ATA Carnet)

Goods sent for repairs, exhibition, and on Temporary Admission will be re-imported to Mauritius free of duty and VAT (except for repairs where the cost of repairs is subject to duty and/or VAT). For this reason verification is needed at the time of export to ensure that the exported goods are not altered or substituted at time of re-importation. Any alteration or substitution should be declared to customs.

 Goods Exported under Drawbacks

Goods under drawback are also examined for the same reason as mentioned above. The goods are examined according to their previous import declaration to ensure whether the same goods are being shipped. If it is found that the goods have been substituted/altered the claim for drawback will not be allowed.

Goods Imported under Bank Guarantee(Security), Deposit and ATA Carnet and thereafter being re-exported

Here also customs must examine the consignment to ascertain that the same imported goods are being re-exported because no duty and VAT have been paid upon at time of importation. If there is any substitution/alteration has been made without the consent of Customs, the Deposit/Guarantee may be forfeited/realised and a fine imposed.

Goods Suspected to be prohibited and/or restricted according to Customs Laws

Some goods are prohibited or controlled for export. Customs may examine a consignment if there is any suspicion that the content is of prohibited or restricted nature. Please consult the list of prohibited/restricted exports for more information. 

Goods Suspected to involve fraudulent activities (Money Laundering, Conterfeits , Terrorism Financing etc.)

Customs may require the verification of goods suspected to be proceeds of money laundering, terrorism, drug trafficking etc. In addition to that, customs lays much emphasis on counterfeits products which are suspected to infringe Intellectual Property Rights (IPR).

In case of goods suspected to be proceeds of Money Laundering/ Terrorist Financing, an investigation is carried out prior to referral to competent authorities such as the ICAC and/or the Police Counter Terrorism Unit, as the case may be, for further investigation.

In case of goods suspected to be proceeds of Money Laundering/ Terrorist Financing, an investigation is carried out prior to referral to competent authorities such as the ICAC and/or the Police Counter Terrorism Unit, as the case may be, for further investigation.