Export

Exportation is among the key elements which determine the level of economic activity of a country. Customs plays an important role in securing, monitoring and facilitating exports and it also provides data for statistical purposes. In Mauritius there are two main exporting points which are the Airport and the Port. In this part we will go through important information which stakeholders (exporters, declarants and members of the public) need to know while undertaking export activities.

Customs Requirements

Clearance of Goods

1. Export Permit

   For controlled goods, you will be required to submit the export permit applications to the competent authorities for processing and approval prior to exportation. 

2. Export Entries

   Export entries and other clearances are a legal declaration to Customs under the Customs Act 1988, providing details of shipments to be exported.

   Customs suggests that you hire the services of a freight forwarding agent or a Customs broker to lodge export declarations on your behalf. This will help if you are unfamiliar with compiling entries, the related rules, determining tariff classification, customs value, or whether permit are required for goods you wish to export.

   Penalty exists for erroneous export entries under the Customs Act 1988. 

3. Submission of Declaration

   All entries must be submitted and processed prior to goods being authorised access to the port area or export warehouses at airport.

Exemptions 

The following goods are exempted from the requirement to lodge an export declaration / bill of entry, but may still be subject to a prohibition / restriction which must be complied with: 

• Corpse and human remains

• Goods covered by ATA Carnet

• Parcels and packets and bona fide trade samples, not being merchandise for sale, exported by post or courier 

Note: Accompanied personal effects (excluding merchandise for sale) are exempt from the submission of customs declaration. 

Lodgement Timeframe 

The information on your export declaration is vital. This enables Customs to assess the level of risk and decide whether we need to examine any consignment prior to shipment. 

Customs declaration must be lodged prior to the goods being loaded for export. For export by seafreight, containers (general cargo) to be exported should reach the container terminal 48 hours before the expected date of departure of the vessel (for reefer containers and dangerous goods the time frame is 24 hours). For export by airfreight, goods should reach the export shed 4 hours (minimum) before take-off of respective planes. Our Customs Management System is able to screen an electronic export entry and provide either of the following status:

1. shipment allowed
2. examination required or
3. scanning. 

The export section at the airport works from 08 45 hrs to 20 00 hrs from Mondays to Fridays and 09 30 hrs to 20 00 hrs on Saturdays. For Sundays and Public Holidays, the officers may work upon request from stakeholders.

For the port export entries can be cleared for shipment until 20 00 hrs.

However, if exporters lodge an entry less than 48 hours prior to loading for seafreight, or less than four hours prior for airfreight, the goods may not be cleared in time for the scheduled voyage or flight (due to processing time and/or if examination is required). 

Responsibilities 

The exporter is responsible for: 

• making an accurate and correct Customs entry

• keeping all commercial documents for a period of atleast five years and producing this documentation to Customs when required

• compliance with all legislative requirements.

Customs Brokers 

Where an exporter uses the services of a Customs broker or freight forwarding agent in the clearance of goods through Customs, any declaration or action undertaken by the broker or freight forwarding agent in this process is deemed also to have been made by the exporter. The exporter may also be liable for any or all penalties that are incurred by the broker or freight forwarding agent in this clearance process. Under Customs legislation, actions by the broker or freight forwarding agent in the clearance process are regarded as being attributable to the exporter.

Travellers - General Information

1. Arriving in Mauritius
   • On Arrival
   • Customs Charges
   • Allowances
   • Commercial Goods
   • Import Restrictions
   • Drug Offences
2. Departing from Mauritius
   • Goods for Export & Return
   • Goods into other Countries
   • Refund of VAT on purchase made in Duty Free
   • Currency Declaration
3. Household Effects and Personal Effects
   • Allowances granted on Personal Effects
   • Clearance Procedures
   • When Customs Charges are payable
   • Motor Vehicles
4. Faqs from Travellers

Import

Customs Formalities & Procedures For Clearance of Goods

1. The importation of any goods requires the importer to complete Customs Formalities. These formalities include the submission of a Customs Declaration, commonly known as the Bill of Entry (BOE), electronically through the TradeNet giving all details of the goods imported, such as the quantity, value and precise nature of the goods (description of goods with specifications such as Model no, Ref no, Brand , Country of origin, etc) and the amount of Customs Duty & taxes (if any) to be paid.

2. In addition to the BOE (Customs Declaration), trade documents such as invoices, bills of lading (Packing list , Certificate of Origin) , permits or other documents accompanying the import (consignment) should also be scanned and submitted electronically.

3. Once submitted the customs declaration is validated by customs (Customs Management System and BOE no is allotted to that Declaration) and a message is sent back (a Customs Response is sent to the declarant informing that the Customs Declaration has been accepted at Customs) to the declarant and payment of customs charges (duty & taxes), if any, is effected.

4. The BOE is then processed at the Compliance Section whereby after checking the documents, the compliance officer may:

   • Release the goods.

   • Require clarifications about documents submitted (Put the BOE under query if any additional information is required).

   • Withhold delivery of goods if any until necessary clearance by other Govt agencies e.g Health Dept, M.O.A etc or approval of any exemption is fulfilled

   • Send BOE to Valuation unit for confirmation of declared value.

   • Send the declaration for verification (by an Examining Officer).

   • Send the Consignment for scanning.

5. If any discrepancy resulting in short payment of C/duty & taxes is noted during review ,the BOE is amended and additional amount of duty and taxes together with applicable penalty brought to account.

6. Where an importer is not agreeable to pay any additional amount of duty and taxes, he may object to the demand within 28 days of the date of demand.

7. The consignment may be released automatically by CMS.

8. Other Units such as BDM or CANS may select the consignment for 100% verification.

9. An importer can file (process)  the Customs declaration provided he is registered at Customs as a declarant and is owner of the Front End System of the Trade Net. However, due to the technicalities of the declaration, importers prefer to hire the services of a licensed Customs House Broker or a Freight Forwarding Agent.

10. Customs may at any time (at Post Control Level) (after checking the documents and/or after verification) require the importer to pay additional customs charges and/or penalties if customs offences are detected (In some cases Customs offences are referred to Police for prosecution). Severe customs offences may even lead to the seizure of the goods.

11. 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.