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