Country/Territory profiles

Mauritius

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes (In the Government Gazette as and when there are new regulations.)

  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Yes (Raise with the MRA-Customs Dept Management for review prior implementation.)

  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Sometimes (add remark) (Most of the time they give prior notice to the changes to occur.)

  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes

  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes (https://mra.mu/index.php/legislations1)

    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes (https://mra.mu/index.php/customs)

    • c. access to appeal procedure? (Art 2 TFA)

      Yes (https://mra.mu/index.php/media1/publications/objections-appeals)

    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes (https://mra.mu/index.php/downloadable-forms/customs-forms)

  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      No (No Restriction)

    • b. Other? Please specify:

      Not Applicable

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

      Not Applicable

    • b. quantity

      Not Applicable

    • c. and/or value (local currency / USD)

      Not Applicable

  • 6. URL for Customs website

    https://mra.mu/index.php/customs (https://mra.mu/index.php/customs)

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    No (This is applicable only for perishable goods and life saving goods. Commercial goods need to go through normal channel.)

  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    Yes (EDI System)

  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Same day

    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Same day

    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (12-24hrs lead time if not controlled by Other Government Bodies)

    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (12-24hrs lead time if not controlled by Other Government Bodies)

  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    Sometimes / Other (add remark) (For Cat 3 and 4 of IRG, completion of formalities is a pre-requisite.)

  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    Yes

  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    Yes (09:00h to 16:00h Monday to Friday 09:00 to 12:00h on Saturdays Special Attendance out of those hours is available upon request.)

  • 5b. Are there fees for Customs services during normal working hours?

    No (However, if shipment movement need to be done under customs supervision then there is an additional fee applicable.)

  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    Yes (Yes upon Special Attendance Request.)

    • and if so, is there a published set of fees?

      Yes (231SEVENTH SCHEDULE (regulations 7 and 8) (a) On any weekday 400 rupees per hour (b) On any Sunday or public holiday 500 rupees per hour (c) Special attendance 150 rupees per hour)

  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    Yes (In house Customs Officials)

  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Operator's facility

  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes (Through their Red Channel)

  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes (The Police Anti Narcotics)

  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (By Other Government Bodies - Ministry of Health/Agriculture/Police Anti Narcotics...)

  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes (A list of items requiring Other Government Bodies intervention is included in the Customs Tariff)

  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    Yes (Only for non commercial goods.not exceeding a value of Rs 1000 which is equivalent to USD20)

  • 9b. If the answer above is "yes" what is that amount in local currency?

    MUR 1000

    • What is the rough equivalent in USD?

      20 USD

  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    No (Based on the CIF Value)

  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Yes (Off Manifest - CAT 2 of IRG)

  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Yes (Non commercial goods as from USD20)

  • 10b. If the answer above is "yes" what is that amount in local currency?

    MUR 1001

    • What is the rough equivalent in USD?

      20 USD

  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      No

    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      Yes (Yes a Phytosanitary certificate is required from the origin country for wooden materials/plants/seeds.)

    • c. a certificate of origin from a chamber of commerce or similar agency?

      Other (add remark) (SADC/COMESA ....Certificate for goods originating from countries who have trade agreements with Mauritius.)

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    Yes

  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Other (add remark) (Most of the time yet in some cases, eg the Government Pharmacist official will request for the original import permit/release.)

  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes (As long as the consignee is agreeable.)

  • 13a. Are there processing fees for:

    • a. express clearance?

      Yes

    • b. on-site Customs facilities?

      Yes

    • c. IT systems?

      No

    • d. electronic transmissions by number or volume?

      No

    • e. other?

      Other (add remark) (Physical Examination Fees)

  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    No

  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes

  • 1b. If the answer above is "yes", what is the time limit?

    3 years (At the discretion of the DG of Customs)

  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes

  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes

  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Yes (28 Days as from date of issue of the claim/assessment)

  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Other/It depends (add remark) (28 Days as from date of issue of the claim/assessment)

  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Yes

  • 2f. If yes, what is the time limit?

    Other (add remark) (4 Months)

  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Yes (Valuation Database)

  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    Yes (Yes for 60 Days)

  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    60 days

  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    No (Depending on the products seized.)

    • ...or is the express carrier required to destroy them?

      Yes (Medicines/Electronics/Liquids... will need to be disposed of by the express carrier upon the supervision of customs)

  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    Yes (Mauritius is a signatory of the Kyoto Convention)

  • 1. TFA ratified?

    Yes (In 2015)

  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes

    • a. Who leads it?

      The Ministry of Foreign Affairs, Regional Integration and International Trade

    • b. Is the private sector part of it?

      Yes

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