Mauritius
Customs Act
Act 47 of 1988
- Commenced on 1 January 1989
- [This is the version of this document at 30 June 2017.]
Part I – Introduction
1. Short title
This Act may be cited as the Customs Act.2. Interpretation
In this Act and in any other Act relating to customs—"abandoned goods" means goods which are not claimed or removed from customs control within the period specified in section 61;"agent"—(a)means a freight forwarding agent appointed under this Act; and(aa)includes a person holding a postal service licence or a courier service licence under the Postal Services Act, appointed as freight forwarding agent under this Act; and(b)in relation to the master or owner of an aircraft or ship, includes any person who notifies the Director-General in writing that he is entitled to act as the agent and who, or on whose behalf any person authorised by him, signs any document required or permitted by customs laws to be signed by an agent;"aircraft" includes balloon, helicopter, kite, glider, airship, flying machine and any other means of aerial locomotion;"airport" means such airport as may be prescribed;"approved place of loading" or "approved place of unloading" means a place approved by the Director-General to be a place where goods may be loaded or unloaded, as the case may be;"Authority" means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act;"bonded vehicle" has the same meaning as in regulation 14A (2) of the Customs Regulations 1989;"bonded warehouse"—(a)means a place, whether building, store, shed, yard, dock, storage tank, showroom or other premises, approved by the Director-General, in which goods entered to be warehoused may be lodged, kept or secured pending payment of duty, excise duty or taxes; and(b)includes a central bonded warehouse;"broker" means a licensed customs house broker appointed under this Act;"by authority" means by the authority of the Director-General;"cargo" includes all goods imported or exported in any aircraft or ship other than such goods as are required as stores for consumption or use by or for the aircraft or ship, its master, crew and passengers and the bona fide personal accompanied baggage of such passengers, crew and master;"clearance", in relation to goods, means release of goods from Customs by the Director-General pursuant to the purpose for which such goods were entered;"coastwise trade" means trade by air or sea from any one part of Mauritius to any other part;"commission agent" means a licensed person appointed under this Act;"container"—(a)means an article of transport equipment—(i)of a permanent character and strong enough to be suitable for repeated use;(ii)specially designed to facilitate the carriage of goods by one or more modes of transport without intermediate reloading;(iii)fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another;(iv)so designed as to be easy to fill and empty;(v)having an internal volume of one cubic metre or more; and(b)includes the normal accessories and equipment of the container when imported with the container;(c)excludes vehicles and conventional packing;"country of export" means the country from which goods are—(a)shipped directly to Mauritius; or(b)exported to Mauritius and passing through any other country on their voyage to Mauritius, whether transhipped in that other country or not;"crew" includes every person, other than the master, employed or engaged in any capacity on board any aircraft or ship;"Customs" means the Customs and Excise Department;"customs area", in respect of a port or an airport, means an area approved by the Director-General for the landing of passengers and deposit of goods subject to customs control;"customs control" means any measure applied to ensure compliance with the laws and regulations, the enforcement of which is the responsibility of Customs;"customs laws"—(a)means this Act; and(b)includes—(i)the Customs Tariff Act;(ii)the Excise Act; and(iii)any other enactment relating to customs control or a tax;"customs warehouse" means any place belonging or rented to the Authority, and used as a customs warehouse for the deposit of goods, including abandoned, seized or forfeited goods, pending the payment of duty, excise duty and taxes or charges payable or pending the disposal of such goods, in accordance with any enactment in force;"Deferred Duty and Tax Scheme" means such scheme as may be prescribed, whereby any shop under that scheme may—(a)export goods without payment of duty, excise duty and taxes; and(b)sell goods—(i)mainly to visitors, a duty-free shop or another shop under that scheme or to a master or member of a crew leaving for a foreign port or airport, without payment of duty, excise duty or taxes; and(ii)to other persons on payment of duty, excise duty or taxes;"Director-General" means the Director-General of the Authority;"drawback" means a refund of all or part of any duty or excise duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback;"dutiable goods" includes all goods subject to any duty, excise duty, taxes or related charges;"duty"—(a)means any duty leviable under this Act and the Customs Tariff Act; and(b)includes any—(i)special duty or surcharge;(ii)penalty and interest;"duty-free shop" means a shop, at a port or an airport, approved by the Director-General, for the sale of goods, free of duty, excise duty or taxes, to—(a)a passenger leaving for, or arriving from, a foreign port or an airport;(b)a master or member of a crew leaving for a foreign port or an airport;(c)another duty-free shop; or(d)a shop under the Deferred Duty and Tax Scheme;"eligible vessel" means any—(a)fishing vessel bound for a fishing expedition on the high seas;(b)vessel bound for a foreign port;(c)vessel bound for any island comprised in the State of Mauritius;(d)vessel which, for such reasons as the Director-General of the Mauritius Ports Authority and the Director-General may consider appropriate, remains within the limits of the port; or(e)vessel involved in the supply of bunker fuel;"excise duty" means the excise duty chargeable under the Excise Act on the excisable goods specified in Part I of the First Schedule to that Act;"export" means to take or cause to be taken out of Mauritius;"exporter"—(a)means any person by whom any goods, whether previously imported or not, are exported; and(b)includes the owner of such goods or any person acting on his behalf;"foreign port" means any place in a country, other than Mauritius, to which aircrafts or ships may have access;"freeport zone" has the same meaning as in the Freeport Act;"goods" includes, unless otherwise specified in this Act, all kinds of articles, wares, merchandise, animals and movable property of any kind whatsoever, whether for sale or not;"goods under drawback" means any goods in relation to which a claim for drawback has been made;"import" means to bring or cause to be brought into Mauritius from any country;"importer", in relation to any goods at the time of import, includes the owner of the goods, his agent or any other person for the time being possessed of or beneficially interested in the goods;"manifest" means any list of goods and passengers, which is established for customs purpose, by the master of an aircraft or ship or his agent;"master", in relation to any aircraft or ship—(a)means the person in charge or in command of such aircraft or ship; but(b)does not include a person appointed for the conduct of ships into or out of a port;"Mauritius Ports Authority" means the Mauritius Ports Authority established under the Ports Act;"Minister" means the Minister to whom responsibility for the subject of finance is assigned;"name", in respect of any aircraft or ship, includes the registration mark of the aircraft or ship;"objection directorate" means a directorate set up by the Director-General within the Authority for the purpose of dealing with objections made under sections 15, 19, 20, 23, 24 and 24A;"occupier", in relation to a bonded warehouse, means any person licensed and authorised to warehouse goods in such approved bonded warehouse;"officer" has the same meaning as in the Mauritius Revenue Authority Act;"owner"—(a)in respect of goods, includes any person being or holding himself out to be the owner, importer, exporter, consignee, agent of the goods or any person possessed of or beneficially interested in or having control of or power of disposal over such goods;(b)in respect of a ship or aircraft, includes the master or other responsible officer of the ship or aircraft and any person acting as an agent for the owner or any charterer or operator;"package" includes every means by which goods for carriage may be cased, carried, enclosed, contained or packed;"parcel" means any postal packet which is posted in Mauritius and accepted by Mauritius Post Limited as a parcel in accordance with any enactment relating to postal services, or which is received in Mauritius from abroad by parcel post;"pleasure boat" means any ship used for pleasure, sports and leisure activities;"port" means such port as may be prescribed;"produce" means to grow, manufacture or mine;"prohibited goods"—(a)means any goods, the import or export of which is prohibited by law; and(b)includes any restricted goods;"proper officer" means the officer instructed by the Director-General to be the proper officer to carry out any specific provision of customs laws and any other enactment, as the case may be;"proprietor", in relation to bonded warehouses, means an owner of any duly approved bonded warehouse;"public notice" means a notice published in the Gazette, in a newspaper, in electronic form or through any other technological means or in such other manner as the Director-General may determine;"quay" means such quay as may be prescribed;"restricted goods" means any goods, the import or export of which is restricted by law;"revenue" means any amount payable in accordance with any law applicable in Mauritius;"Rs" means Mauritian rupees;"security" means a guarantee which is provided to the satisfaction of the Director-General for the payment of duty, excise duty and taxes, as the case may be, on any goods;"ship" includes any seagoing vessel, hovercraft or boat of any kind, including yachts, pleasure boats or fishing boats, whether propelled by engine or otherwise, or towed;"showroom", in relation to a bonded warehouse, means any fenced yard, building or part of a building approved by the Director-General for the display of imported motor vehicles;"SITA" means Société Internationale de Transports Aéronautiques;"smuggling" means any import, introduction, export or attempted import, introduction or export of goods with the intent to—(a)defraud or evade the payment of duty, excise duty, taxes and other payable charges, as the case may be; or(b)evade any prohibition of, restriction on, or regulation as to, the import, introduction or export of any goods;"taxes" includes—(a)VAT on import levied under any enactment relating to value added tax; and(b)any other tax or levy, the collection of which is the responsibility of Customs;"temporary admission" means the import, for a specific purpose, of goods intended for re-export within a specified period and without having undergone any change except normal depreciation due to the use made of such goods;"time", in relation to import or export respectively, means—(a)the time at which an aircraft or ship actually lands in Mauritius or any such ship or aircraft enters Mauritius;(b)the time at which goods are loaded on board an exporting aircraft or ship;"TradeNet" means the Electronic Data Interchange network system or such other electronic system operated by an organisation as the Minister may approve for the secured transmission of electronic declarations, trade documentation and related transactions in connection with the import or export of goods under this Act and with the making of entries in respect of excisable goods under the Excise Act, and for payment of duty, excise duty and taxes;"transaction value", in relation to imported goods, means the transaction value as determined in accordance with section 18A;"transhipment" means the transfer of goods under customs control from the importing means of transport to the exporting means of transport;"value"—(a)in respect of the computation of any duty, means the value as determined in accordance with section 18 of this Act;(b)in respect of any penalty or forfeiture imposed under this Act and based on the value of any goods, means the duty, excise duty and taxes underpaid, if any, on those goods at the time and place of the commission of the offence by which the penalty or forfeiture is incurred;"VAT" means VAT referred to in section 9 (5) of the Value Added Tax Act;"vehicle"—(a)means any means of conveyance of any kind, whether drawn or propelled by hand, animal, power or steam; but(b)does not include any aircraft or ship;"visitor" means a person holding—(a)a foreign passport; and(b)a valid ticket for travel by air and sea to a foreign port or airport;"wharf" means such wharf as may be prescribed.[S. 2 amended by s. 12 (4) of Act 23 of 1990 w.e.f. 1 July 1990; s. 7 of Act 23 of 1992 w.e.f. 1 July 1992; s. 3 (c) of Act 25 of 1994 w.e.f. 21 June 1994; s. 74 (3) of Act 2 of 1998 w.e.f. 1 July 1998; s. 6 (2) of Act 10 of 1998 w.e.f. 1 July 1999; s. 5 (a) of Act 18 of 1999 w.e.f. 1 January 2000; s. 5 (a) of Act 28 of 2004 w.e.f. 1 March 2006; s. 5 (a) (II) of Act 28 of 2004 w.e.f. 26 August 2004; s. 27 (3) (a) of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (a) (i) of Act 15 of 2006 w.e.f. 7 August 2006; s. 8 (a) (II) of Act 15 of 2006 w.e.f. 1 October 2006; s. 9 (a) of Act 17 of 2007 w.e.f. 27 August 2007; s. 4 (a) of Act 10 of 2010 w.e.f. 24 December 2010; s. 4 (a) of Act 37 of 2011 w.e.f. 15 December 2011; s. 5 (a) of Act 26 of 2012 w.e.f. 1 July 2012, 22 December 2012; s. 4 (a) of Act 26 of 2013 w.e.f. 29 April 2013 and 21 December 2013; s. 12 (a) of Act 9 of 2015 w.e.f. 14 May 2015; s. 11 (a) of Act 18 of 2016 w.e.f. 7 September 2016.]Part II – Administration
3. ***
[S. 3 repealed by s. 27 (3) (b) of Act 33 of 2004 w.e.f. 1 July 2006.]4. Oaths
The Director-General shall be entitled to administer any oath required by law in any matter relating to customs.5. Power to hold inquiries
6. Working days and hours
The working days and hours of Customs shall be such as may be prescribed and, except with the permission of the Director-General, no work connected with the discharge, landing, loading or receipt of any cargo shall be performed outside the prescribed working days and hours.7. Overtime charges
Where work is permitted by the Director-General to be performed outside the prescribed working days and hours, the services of the officers involved shall be charged for at such rates as may prescribed.7A. Act or thing in respect of a validated bill of entry passed before 3 years
Part III – Collection and management of duty, excise duty and taxes
I – Computation, payment and recovery of duty, excise duty and taxes
8. Payment of duty, excise duty and taxes
9. Duty rate
9A. Time limit for proceeding with validated bill of entry
10. Weights and measures
Where duty is imposed according to weight or measure, the weight or measurement of the goods shall be ascertained according to the standard weights and measures established by the laws of Mauritius.11. Tare allowance
Any allowance for tare shall be made as may be prescribed.12. Derelict goods dutiable
All goods derelict, flotsam, jetsam or lagan which are landed or saved or which come ashore from any wreck shall be subject to the same duty as goods of the like kind on import into Mauritius.13. Payment of duty, excise duty and taxes on manifested goods
All dutiable goods shown on the import manifest of any aircraft or ship shall be charged with duty, excise duty and taxes, as the case may be, unless it is proved, to the satisfaction of the Director-General, that such goods were not landed in Mauritius.[S. 13 amended by s. 3 (d) of Act 25 of 1994 w.e.f. 21 June 1994.]14. Recovery of duty, excise duty and taxes
14A. Penalty for late payment of unpaid duty, excise duty and taxes
14B. Interest on late payment of unpaid duty, excise duty and taxes
15. Payment under protest
II – Valuation and invoices
16. Delivery of documents with entry
16A. Use of computer system
Notwithstanding this Act or any other enactment, the Director-General may allow—16B. Facilities to qualified TradeNet users
16C. Agency cooperation
17. Powers of Director-General over documents
18. Mode of ascertaining ad valorem duties
18A. Transaction value of goods
The transaction value of the goods shall be the price actually paid or payable for the goods when sold for export to an importer in Mauritius, adjusted where appropriate in circumstances as may be prescribed, and shall, in addition, include—18B. Transaction value of identical goods
18C. Transaction value of similar goods
18D. Deductive method of valuation
18E. Computed method of valuation
18F. Fall back method of valuation
19. Under or over valuation of goods
19A. Confidentiality
19B. Rulings
20. Disputes relating to classification or origin of goods
III – Temporary admission, duty-free shops and refunds
21. Conditions for temporary admission of goods
22. Goods imported for sale to visitors
22A. Accounting of goods to be warehoused in duty-free shop or shop under Deferred Duty and Tax Scheme
Sections 71 and 71A shall apply to goods warehoused in a duty-free shop or a shop under the Deferred Duty and Tax Scheme with such modifications, adaptations and exceptions as may be necessary.[S. 22A inserted by s. 11 (g) of Act 18 of 2016 w.e.f. 1 February 2017.]23. Refunds
24. Erroneous refund or reduction
24A. Non-payment or underpayment of duty, excise duty and taxes
Part IV – Control, examination, entries and securities
25. Customs control of goods
26. Minimum size of ships
Except with the permission in writing of the Director-General, no goods shall be imported into or exported from Mauritius in any ship of less than 50 tonnes net tonnage.27. Rights of examination and cost
28. No Customs liability
Customs shall not be liable for the loss of, or damage to, any goods subject to their control unless such loss or damage has been caused by the wilful act or negligence of any officer.29. Goods imported or exported by post or courier
Goods imported or exported through persons holding a postal service licence or a courier service licence under the Postal Services Act shall be subject to Customs control.[S. 29 amended by s. 27 (3) (i) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 8 (g) of Act 15 of 2006 w.e.f. 7 August 2006.]30. Entries for import
31. Form prescribed for export
Every entry in respect of exported goods shall be made in the form prescribed in respect of goods exported.32. Passengers' and crew's luggage
Notwithstanding sections 30 and 31, the bona fide personal goods which are luggage of passengers, master and crew in any aircraft or ship may, subject to any prescribed condition, be imported or exported without entry having been made.33. Holder of a draft
34. Particulars of bill of entry
35. Making of entries
Any person making any entry shall, if so required by the Director-General, answer questions relating to the goods referred to in the entry.36. Passing of entries
Entries shall be passed by the Director-General and, on the passing of the entry, the goods shall be deemed to have been entered, and any entry so passed shall be the warrant to the proper officer for dealing with the goods in accordance with the entry.37. Provisional entry
38. Perfect entry
39. Power to require security
40. Production of security
Where any security is issued upon the Director-General, its production on its due date or thereafter, without further proof, shall entitle the Director-General to judgment for its stated liability against the persons who have subscribed such security unless release or satisfaction of such security is established.[S. 40 amended by s. 9 (e) of Act 17 of 2007 w.e.f. 22 August 2007.]41. Fresh security
Where the Director-General is dissatisfied with the sufficiency of any security previously given, he may require a fresh security.42. General bonds
Where security is required for any particular purpose, the security may, by authority of the Director-General, be accepted to cover all transactions for such time and such amount as the Director-General may approve.43. Cancellation of security
All securities may, after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof, whichever may be the later date, be cancelled by the Director-General.43A. Record
Part V – Report of aircraft and ships and import of goods
I – Boarding of aircraft and ships
44. Ship to enter ports
45. Ship to bring to on being signalled
The master of every ship arriving within the territorial waters of Mauritius shall bring his ship for boarding when approached by, hailed or signalled from any vessel in the service of Customs, or the Government of Mauritius, flying the proper ensign.[S. 45 amended by s. 9 (f) of Act 17 of 2007 w.e.f. 22 August 2007.]46. Ship or aircraft to bring to at boarding station
The master of every aircraft or ship from parts beyond the seas, bound for or calling at any port in Mauritius, shall bring his aircraft or ship, for boarding, at the boarding station appointed for that port or airport and shall provide the means to facilitate the boarding by the proper officer.47. Unauthorised boarding
No person other than the Port Pilot, the officer from the Ministry responsible for the subject of health, or any person duly authorised by the Ministry responsible for the subject of health, shall board any ship or aircraft before the proper officer.48. Declaration by owner of pleasure boat
II – Report of cargo
49. Cargo report
50. Manifest for other ports
51. Master of wrecked ship to report
Where any ship is lost or wrecked on the coast of Mauritius, the master or owner or the duly authorised agent of the ship shall, without any unnecessary delay, make report of the ship and cargo by delivering to the Director-General a manifest so far as it may be possible for him to do so.52. Tonnage of ships
The tonnage of a ship for the purpose of this Act shall be the tonnage specified in the certificate of registry of such ship.53. Master's name on ship's register
The Director of Shipping may refuse to admit any person to do any act as master of a ship unless his name is inserted in or endorsed upon the certificate of registry, if any, of such ship as being the master thereof, or until his name has been so endorsed.III – Landing, entry and examination of goods
54. Landing of goods
All goods unloaded from an aircraft or ship shall be either—55. Loading and unloading of goods
56. Accommodation at ports and airports
The owner or lessee of any port or airport shall provide, to the satisfaction of the Director-General, free of charge, suitable office accommodation for the exclusive use of the officers employed at that port or airport.[S. 56 amended by s. 5 (o) of Act 26 of 2012 w.e.f. 22 December 2012.]57. Return by Mauritius Ports Authority
Where a ship enters a port which is under the management of the Mauritius Ports Authority or any other duly authorised authority, the Mauritius Ports Authority shall submit to the Director-General a return showing the cargo which has been—58. Return for landing aircraft
59. Removal of goods landed from aircraft
60. Re-packing of goods
Except with the written authorisation of the Director-General, no person other than the Mauritius Ports Authority or any other competent authority, as the case may be, shall re pack or re-arrange the contents of any packages landed from an aircraft or ship.61. Disposal of goods
Part VI – Prohibited goods
62. Prohibition of certain imports and exports
The Minister may, by regulations and for the purposes of this Act, prohibit the import or export of any goods.63. Prohibited imports
The import of—64. Exports subject to restriction
The power to prohibit the export of any goods shall include the power to prohibit export subject to any specified condition or restriction under any enactment relating to export, and goods exported contrary to any such condition or restriction shall, for the purpose of this Act, be deemed to be prohibited exports.[S. 64 amended by s. 4 (i) of Act 26 of 2013 w.e.f. 21 December 2013.]65. Prohibited imports consigned to other places
Prohibited goods on board a ship or aircraft calling at any port or airport in Mauritius, but intended for and consigned to some port or place outside Mauritius, shall not be deemed to be unlawfully imported into Mauritius, if the goods are specified on the manifest of the ship or aircraft and are not transhipped or landed in Mauritius or are transhipped or landed by authority.66. Restricted imports
The power to prohibit the import of goods shall include the power to prohibit import subject to any specified condition or restriction under any enactment relating to import, and goods imported contrary to any such condition or restriction shall be deemed to be prohibited imports.[S. 66 amended by s. 4 (j) of Act 26 of 2013 w.e.f. 21 December 2013.]Part VIA – Infringement of patent, industrial design, collective mark, mark or copyright
[Part VIA inserted by s. 5 (d) of Act 28 of 2004 w.e.f. 26 August 2004; amended by s. 6 (b) of Act 18 of 2008 w.e.f. 19 July 2008.]66A. Application for suspension of clearance of goods
66B. Decision in respect of application
66C. Duration of suspension
66D. Inspection and taking of samples
Without prejudice to the protection of confidential information, the Director-General may authorise the owner of a collective mark or mark, or copyright owner, or importer, exporter or agent, to—66E. Interpretation of this Part
In this Part—"owner"—Part VII – Bonded warehouses
67. Appointment of warehouses by Director-General
67A. Obligations of proprietor or occupier of bonded warehouse
68. Appointment of central bonded warehouse
The Minister may direct the Director-General to appoint any location for the purpose of establishing a central bonded warehouse.69. Goods to be cleared on revocation
70. Bond by proprietor or occupier
The proprietor or occupier of every approved warehouse, other than the Mauritius Ports Authority, shall, before any goods are warehoused, give general security by bond, with one sufficient surety, in such sum as the Director-General may direct, for the payment of the full duty, excise duty and taxes due on any goods which may, at any time, be warehoused therein or for export.[S. 70 amended by s. 4 (k) of Act 26 of 2013 w.e.f. 1 January 2014.]71. Account of goods to be warehoused
71A. Accounting of goods removed from bonded warehouse
72. Duty of proprietor or occupier
The proprietor or occupier of every warehouse shall—73. ***
[S. 73 repealed by s. 12 (r) of Act 9 of 2015 w.e.f. 15 February 2016.]74. Entry of warehoused goods
Warehoused goods may be entered for—74A. Goods in bonded warehouse when sold or transferred
Where goods in a place deemed to be a bonded warehouse under section 7 (3) (bb) (i) of the Freeport Act are sold or transferred to any operator in a freeport zone, those goods shall be removed from that bonded warehouse and shall not enter into any other bonded warehouse, whether in or outside a freeport zone.[S. 74A inserted by s. 5 (p) of Act 26 of 2012 w.e.f. 22 December 2012.]75. ***
[S. 75 repealed by s. 5 (q) of Act 26 of 2012 w.e.f. 13 July 2012.]76. Period of warehousing
Goods may be warehoused from the date of their entry for warehousing for a period of—77. Failure to clear warehoused goods
78. ***
[S. 78 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; repealed by s. 4 (o) of Act 26 of 2013 w.e.f. 1 January 2014.]79. Director-General to have access to warehouse
80. Re-examination of goods
81. Revaluation
Where any warehoused goods which are subject to an ad valorem duty have deteriorated in value, they may be revalued on the application and at the expense of the owner and duty, excise duty and taxes shall be paid according to the result where the Director-General is satisfied that the deterioration is due to accidental causes.82. Goods may be sorted and repacked
83. Goods not worth the duty may be destroyed
84. Constructive warehousing
Where goods which have been entered for warehousing on import, are entered for home consumption, export or removal before they have been actually warehoused, such goods shall be deemed to have been warehoused and shall be delivered as such for home consumption, export or removal, as the case may be.[S. 84 amended by s. 4 (p) of Act 26 of 2013 w.e.f. 1 January 2014.]Part VIII – Customs warehouses
85. Appointment of customs warehouse
The customs warehouse shall be appointed by the Director-General and such appointment shall be published in the Gazette.86. Goods lodged in customs warehouse
The following goods shall be deposited in the customs warehouse—87. Rent to be charged
Where any goods are deposited in the customs warehouse or other place of deposit approved by the Director-General for the security of the duty, excise duty and taxes thereon, or until regulations relating to the import have been complied with, the Director-General may charge, demand and receive warehouse rent for such period as such goods remain therein and at such rates and subject to such conditions as may be prescribed.[S. 87 amended by Act 25 of 1994.]88. Combustible or inflammable goods
89. Control of customs warehouse
The customs warehouse shall be wholly under the control of Customs and all the provisions of this Act relating to bonded warehouses shall, so far as is practicable, apply to the customs warehouse.90. Compensation
No compensation shall be paid by the Authority to any importer or owner of any goods by reason of any damage occasioned to the goods in the customs warehouse by fire or other inevitable accident.Part IX – Export of goods and clearance of aircraft and ships
91. Landing place of goods for export
No goods in any ship or aircraft for export shall be unshipped or relanded in Mauritius without the prior authorisation of the Director-General.92. Conditions of export
93. Short shipped goods
Where any goods entered for export are not thereafter shipped according to the entry, the exporter shall immediately report the fact to the Director-General and shall amend the entry for the goods not later than 7 working days after the clearance of such aircraft or ship.94. Clearance certificate
The master of any aircraft or ship, other than an aircraft or ship calling for bunkers, provisions and stores, shall not depart with his aircraft or ship from Mauritius without receiving from the Director of Shipping, or the Director-General, as the case may be, immediately before leaving Mauritius, a certificate of clearance, provided that, in the case of clearance of ships, the Director of Shipping shall grant such clearance only with the consent of the Director-General.95. Requisites for obtaining clearance
No certificate of clearance shall be issued under section 94 unless the master of the aircraft or ship has made due report outwards in the prescribed manner and has—96. Missing goods to be accounted for
Where required by the Director-General, the master of every aircraft or ship shall, after clearance—Part X – Ship's stores
97. Stores subject to seal
97A. Customs-approved storeroom
98. Use of ship's stores
Subject to section 101 and any regulations, ship's stores, whether shipped in parts beyond the seas or in Mauritius, shall only be used by the passengers and crew for the service of the aircraft or ship, and no such stores shall be unshipped except by permission of the Director-General.99. Surplus stores
Surplus ship's stores may, with the authorisation of and at the discretion of the Director-General, be entered in like manner as merchandise or warehoused for future use as aircraft or ship's stores.100. Shipment of stores
101. Duty on stores
102. Amount of stores may be restricted
Where the amount of goods from a bonded warehouse applied for by the master or agent of any aircraft or ship under section 101 exceeds, in the opinion of the Director-General, the amount which should be normally required for the purpose of the application, the Director-General may restrict the amount to be taken free of duty, excise duty and taxes to such quantity as he shall consider fair and reasonable in the circumstances.[S. 102 amended by s. 204 (3) of Act 28 of 1986 w.e.f. 15 January 1991; s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; repealed by s. 7 (f) of Act 20 of 2009 w.e.f. 19 December 2009.]103. ***
[S. 103 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; s. 4 (k) of Act 37 of 2011 w.e.f. 15 December 2011; repealed by s. 5 (q) of Act 26 of 201 2 w.e.f. 13 July 2012.]104. Stores under seal
Any stores taken on board any aircraft or ship free of duty, excise duty and taxes—105. Penalty for breaking the seal
105A. Bunker fuel
Part XI – Drawback
106. Drawback allowed on re-export
107. Application by actual exporters
Actual exporters demanding payment of drawback on any goods duly exported shall make and subscribe an application in such form and manner as may be prescribed.108. When no drawback allowed
Where any goods which have been entered for export under drawback are brought to any quay, wharf or other place to be shipped for export and are, upon examination by the proper officer found not to be of the description on the bill of entry or other documents for the allowance of drawback, or where any goods upon which drawback has been claimed or allowed after shipment and are subsequently found not to have been shipped, all such goods and the packages containing them with all other contents, shall be liable to forfeiture, as the case may be, and the person entering such goods and claiming the drawback thereon shall in every case commit an offence and shall, on conviction, be liable to a fine which shall—109. Standard drawback rates
In the case of goods manufactured in and exported from Mauritius, a drawback on the duty and excise duty may be allowed in respect of any imported raw material used in the manufacture of such goods at such standard drawback rates and subject to such conditions as may be prescribed.[S. 109 amended by s. 6 (3) of Act 25 of 1994 w.e.f. 21 June 1994.]Part XII – Goods for transit or transhipment
110. Transit or transhipment
Part XIII – Coasting trade
111. Coasting aircraft or ship
112. Foreign aircraft or ships in coasting trade
Every foreign aircraft or ship proceeding either with cargo or passengers or in ballast on any voyage from one part of Mauritius to another part shall be subject, as to stores for the use of the crew and in all other respects, to the same laws and regulations to which Mauritian aircraft or ships, when so employed, are subject.113. Officers may board
The proper officer may go on board any aircraft or ship in Mauritius and search such aircraft or ship engaged in coasting trade and examine all goods and all goods being laden or unladen and may require the production of all documents which ought to be on board such aircraft or ship.114. Goods entered outwards without landing
Where the master of any aircraft or ship has brought any goods not liable to duty, excise duty and taxes coastwise, and wishes to proceed with such goods or any of them to parts beyond the seas, he may, with the authorisation of the Director-General, enter outwards the aircraft or ship, as well as such goods for the intended voyage without first landing the same.[S. 114 amended by Act 25 of 1994.]115. Bond for stores
116. Goods to be carried coastwise
No goods shall be carried coastwise except goods produced in Mauritius and goods which have been legally imported into Mauritius and upon which duty, excise duty and taxes, if any, have been paid.[S. 116 amended by Act 25 of 1994.]Part XIIIA – Rodrigues Development Zone
116A. Application of Part XIIIA
116B. Specified goods entering Island of Rodrigues
Any specified goods entering the Island of Rodrigues shall be deemed to be goods imported into the Island of Rodrigues and shall be entered free of duty.[S. 116B inserted by Act 25 of 2000.]116C. Specified goods leaving Island of Rodrigues
116D. Report of ship or aircraft
The master of every ship or aircraft transporting specified goods from the Island of Mauritius to the Island of Rodrigues shall submit to the Director-General a report, in such form and in such manner as the Director-General may approve, of the ship or aircraft, its cargo of specified goods and of its departure from the Island of Mauritius and its arrival in the Island of Rodrigues.[S. 116D inserted by Act 25 of 2000.]116E. Offences and penalties
The offences and penalties provided for under the customs laws shall apply to any specified goods leaving the Island of Mauritius and entering the Island of Rodrigues or leaving the Island of Rodrigues and entering the Island of Mauritius as if those goods were exported from, or imported into, the Island of Mauritius.[S. 116E inserted by Act 25 of 2000.]Part XIV – Agents and brokers
117. Authorised persons
The Director-General may, in writing, authorise such persons as he may determine to act as agents or brokers for transacting business relating to the entry or clearance of any aircraft or ship or any goods or baggage other than the accompanied non-manifested personal baggage of persons travelling by air or sea.[S. 117 amended by s. 27 (3) (k) of Act 33 of 2004 w.e.f. 1 July 2006.]118. Execution of bond
119. Requisites for agents and brokers
119A. Duties and obligations of freight forwarding agent or broker
In addition to the duties and obligations under this Act, a freight forwarding agent or broker shall comply with such duties and obligations relating to the entry of goods as may be prescribed.[S. 119A inserted by s. 11 (m) of Act 18 of 2016 w.e.f. 7 September 2016.]120. Appointment and revocation of customs clerks
121. No entry of goods by unauthorised persons
Where—122. Authority may be required
123. Liability of agents and brokers
124. Liability of owner for acts of agent or his own employee
Part XV – Powers of officers
I – General
125. Power of Director-General to enforce customs laws
125A. Power to waive penalty, interest, surcharge or rent
125B. Statements of Practice
The Director-General shall, from time to time, issue and publish Statements of Practice in relation to the application of specific provisions of the customs laws.[S. 125B inserted by s. 11 (n) of Act 18 of 2016 w.e.f.7 September 2016.]126. Power of officers to enforce laws relating to customs
Every officer shall be empowered to enforce this Act and the Customs Tariff Act and any other enactment insofar as import or export is concerned and the assistance of Customs is required for the implementation of such enactments.126A. ***
[S. 126A inserted by s. 6 (f) of Act 18 of 2008 w.e.f. 19 July 2008; repealed by s. 8 (d) of Act 14 of 2009 w.e.f. 1 July 2009.]126B. ***
[S. 126B inserted by s. 6 (f) of Act 18 of 2008 w.e.f. 19 July 2008; repealed by s. 8 (d) of Act 14 of 2009 w.e.f. 1 July 2009.]126C. ***
[S. 126C inserted by s. 6 (f) of Act 18 of 2008 w.e.f. 19 July 2008; repealed by s. 8 (d) of Act 14 of 2009 w.e.f. 1 July 2009].126D. ***
[S. 126D inserted by s. 6 (f) of Act 18 of 2008 w.e.f. 19 July 2008; repealed by s. 8 (d) of Act 14 of 2009 w.e.f. 1 July 2009.]127. Power to examine all goods
127A. Production of books and records
127B. Power to access computers and other electronic devices
For the purpose of section 127A, the Director-General may, at any reasonable time—128. Power to board and search aircraft or ship
129. Patrol of coasts
Any officer in the course of his duty, and any person or persons assisting him, may patrol on and pass freely along and over any part of the coast or shores, banks or beaches of any port, bay or harbour.130. Boats to be moored in any place
The officer in charge, for the time being, of any vessel or boat employed in the service of Customs may—131. Power to question
131A. Physical cross-border transportation
132. Detention and search of suspected persons
133. Power to stop vehicles within customs area
134. Power to stop vehicles outside customs area
135. Search warrant
136. Power to take assistance
Any officer acting under a warrant issued under section 135 of this Act may be assisted by any police officer and such other persons as he thinks necessary.137. Arrest of persons
138. Impounding of documents
139. Further proof of proper entry
The Director-General may detain or require from the importer or exporter of any goods proof by declaration, or by the production of documents, that the goods are owned as claimed and are properly described, valued or rated for duty and, failing such proof, the Director-General may refuse to deliver the goods or allow the exporter to pass any entry relating thereto.[S. 139 amended by s. 5 (1) of Act 28 of 2004 w.e.f. 26 August 2004.]140. Translation of foreign documents
Where any document in a language other than English is presented to any officer for any purpose connected with the business of Customs, the Director-General may require a translation in the English language to be made at the expense of the owner by such person as the Director-General may approve.141. Customs samples
Samples of any goods under the control of Customs may, for any purpose the Director-General may consider necessary, be taken, utilised and disposed of by him in the prescribed manner.142. Officers may board ships hovering on coast
II – Legal proceedings
143. Notice of seizure to be given
144. Seized goods to be sold by public auction or public tender
145. Value of goods seized
146. Security may be required for goods seized
147. Burden of proof
In any action or proceedings arising out of the seizure of any goods on the ground that the duty, excise duty and taxes thereon have not been paid or on any other ground, the burden of proving that the seizure was illegal shall lie on the person making the allegation.[S. 147 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 1 July 1994.]148. Proceedings for recovery of duty, excise duty and taxes
149. Security to abide by decree of Court
III
150. ***
[S. 150 repealed by s. 27 (3) (m) of Act 33 of 2004 w.e.f. 1 July 2006.]Part XVI – Penal provisions
I – Seizures and forfeitures
151. Seizure of goods
152. Seizure of modes of transport
The power to seize goods as described under section 151 of this Act shall extend to any vehicle, aircraft or ship knowingly used or permitted to be used by the owner thereof in the conveyance of such goods.153. Seizure of goods and packages
II – Various offences and penalties
154. Penalties applicable to owner of aircraft or ship
155. Collusion
Any person who, being an officer or police officer—156. Smuggling and other prohibited activities
157. Shooting offences
Any person who—158. Customs offences
158A. Admissibility of documents produced by computers
159. Joint and several liability to penalties
Where a pecuniary penalty is jointly and severally incurred by any number of persons, each and every one of them shall be liable to pay such penalty in full.160. Other penalties
161. Jurisdiction
Part XVII – Settlement of cases by Director-General
162. Compounding of offences
Part XVIII – Powers of Minister
163. Regulations
164. ***
[S. 164 repealed by 27 (3) (p) of Act 33 of 2004 w.e.f. 1 July 2006.]Part XIX – Miscellaneous
165. Commissioned aircraft or ships
166. ***
[S. 166 amended by 27 (3) (q) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 8 (i) of Act 14 of 2009 w.e.f. 30 July 2009.]167. Application of penalties
All penalties recovered under this Act shall, after deduction of all costs and expenses, be paid into the Consolidated Fund.168. Transitional provisions
169. ***
170. ***
History of this document
30 June 2017 this version
Consolidation
01 January 1989
Commenced