Moving to Mauritius

Moving to Mauritius

DOCUMENTS REQUIRED FOR CUSTOMS CLEARANCE IN MAURITIUS

 

A RETURNING RESIDENT

  • 2 Originals bill of lading /Telex release/Express Release/Seaway bills (In case of telex release, a copy of bill of lading must be sent to our office for customs clearance.
  • Client will have to sign original Customs declaration form, Exemption form and Alcohol declaration form for customs purposes (available at our office).
  • Clients should also present his/her original passport and passports of all family at our office if their personal effects are in the container.
  • Passport Memo (Customer must apply personally for a passport memo at the passport and immigration office upon his/her arrival in Mauritius).

 

What is a Passport Memo?

A passport memo is a document issued by the Passport and Immigration office indicating the date of departure & arrival of the client in Mauritius to help them to beneficiate an exemption.

This information will enable the customs to assess if the Returning Citizen is entitle for exemption or not.

The Returning Citizen should have done more than 1 year outside Mauritius and should have never taken exemption before.

The passport memo takes approx. 7 days to be ready at the customs.

The Client must imperatively be present in Mauritius at least 2 weeks before the arrival of his/her shipment and at the time of customs clearance.

If client wishes to bring alcohol/cigarettes in the consignment, he/she will have to pay the duty and taxes applied as no exemption is granted on alcohol/ cigarette. They should also notify us with an exact number of bottles of alcohol and cigarette.

 

AN EXPATRIATE CLIENT:

  • 2 Originals bill of lading /Telex release/Express Release/Seaway bills (In case of telex release, a copy of bill of lading must be sent to our office for customs clearance
  • Client will have to sign original Customs declaration form, Exemption form and Alcohol declaration form for customs purposes (available at our office).
  • Clients should also present his/her original passport and passports of all family at our office if their personal effects are in the container.
  • Client should provide us with a valid original Occupational permit / Residence Permit in A4 paper size.(Please ensure that the client has the permit before the arrival of the container to avoid any storage and demurrage charges)

 

If this document is not available, a bank guarantee has to be applied by the client (this will take at least 2 weeks to be ready) or a cash deposit can be done in order to clear the goods.

The Client must imperatively be present in Mauritius before the arrival of his/her shipment and at the time of customs clearance.

If client wishes to bring alcohol/cigarettes in the consignment, he/she will have to pay the duty and taxes applied, as no exemption is granted on alcohol/ cigarette. They should also notify us with an exact number, type, capacity, percentage of bottles of alcohol.

 

DIPLOMATIC CONSIGNMENT

2 Originals bill of lading /Telex release/Seaway bills (In case of telex release, a copy of bill of lading must be sent to our office for customs clearance.

A Copy of diplomat’s Passport, diplomatic ID and last arrival date in Mauritius.

Inventory/Packing list with values ( Kindly arrange in advance in order to avoid delay in clearance)

2 sets of exemption letter issued by the Ministry of foreign affairs that needs to be obtained from the Local embassy in order to proceed with customs clearance. (Note that a copy of the Bill of Lading and inventory list must be send prior to the arrival of the consignment in order to apply for diplomatic exemption).

Duty free importation is allowed upon submission of a detailed inventory and a diplomatic clearance certificate completed and signed by relevant Embassy/Consulate Mauritius.
CUSTOMS CLEARANCE PROCEDURES AND FORMALITIES

All Sea freight shipments consisting of Household goods entering Mauritius might be subject of customs inspection before delivery to customer residence except diplomatic shipment. (Customer is requested to assist at the verification according to the customs appointment)

All Air shipment consisting of Household goods is subject of extensive customs inspection before delivery to customer residence except diplomatic shipment. (Customer is requested to assist at the verification according to the customs appointment)

Sea freight shipments usually take between 4-5 working days whereas airfreight shipment will take 1-2 working days from the arrival date until they are cleared and available for delivery if all the documents are in order.

 

How do the Mauritian customs work?

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 Trade Net giving all details of the goods imported, such as the quantity, value and precise nature of the goods. In addition to the BOE, trade documents such as invoices, bills of lading, permits or other documents accompanying the import should also be submitted. Once submitted the customs declaration is validated by customs and a message is sent back to the declarant. The validated BOE is printed, trade documents attached, Customs charges paid and then submitted to Customs (Reception Desk). A chit is issued to the depositor and the status of the BOE (Green, Yellow or Red) is known. The BOE is then sent to the Compliance Section whereby after checking the documents, the compliance officer may:

 

Release the goods;

Require clarifications about documents submitted; or

Send the declaration for verification.

Customs may at any time (after checking the documents and/or after verification) require the importer to pay additional customs charges and/or penalties if customs offences are detected. Severe customs offences may even lead to the seizure of the goods.

 

CUSTOMS INFORMATION

 

What is the rate of duty and taxes payable?
Personal and household effects are not liable to any duty or tax when cleared by those persons eligible to this exemption.

 

Who is eligible to this exemption?
Three categories of persons are eligible to this exemption are as follows:

a. On his first arrival satisfies the Director – General that he is taking up permanent residence in Mauritius. A passenger who is not a citizen of Mauritius will be required to produce a residence permit issued by the competent authority.

b. Is a citizen of Mauritius and is returning to take up permanent residence in Mauritius after residence abroad, for a period of at least one year.

c. Is not a citizen of Mauritius and is coming to work in Mauritius( an occupation/ work permit issued by the competent authority needs to be produced)

They will be entitled to exemption on household and personal effects such as furniture , picture , bedding ,linen , cutlery , crockery ,silver and plated ware , kitchen ware, sewing machine , radio set, 2 sets of television , musical instrument ,a refrigerator, cooking stove , heater, perambulator, bicycles, ladder, garden furniture, exerciser or any keep fit apparatus, indoor and outdoor games, water sports equipment, camping tent and similar articles for domestic use) ;

 

CONDITIONS FOR ELIGIBILITY ON P&H EFFECTS

1.

(i) those effects should have been purchased abroad and are not intended for sale or transfer ;

(ii) those effects should be imported within 6 months of his first arrival ; and

(iii) Where the P& H effects do not accompany the consignee, he/she has, on arrival should declared to the Director – General (by way of letter) their intended importation giving full particulars of the articles to be imported. (If customer has a 2nd consignment, same should be notified to the customs within 6 months).

NB: It is advisable for the client to produce a detailed list of all goods imported in the form of a packing list or inventory list. Otherwise a provisional entry will have to be submitted in order to list all the items imported which is time consuming.

 

Obligations for the Beneficiary of the exemption

2.Where a person is granted exemption on personal and household effects under paragraph (1), he shall

(i) For a period of 2 years , submit to the Director – General , not later that one month immediately following a period of 12 months from the date of importation of those P& H effects, evidence that he is still residing in Mauritius( his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be residing in Mauritius for the majority of the time during a year ;

(ii) Be liable to pay the full amount of the customs duty and value added tax representing the exemption granted , plus a penalty of 10 percent thereon if –

-he sells pledges or otherwise disposes of the effects within 4 years of the date of their importation,

-he fails to submit the evidence referred to in paragraph (2)

(iii) Where a person dies within a period of 4 years of the date of the importation of the personal and household effects, no customs duty and value added tax representing the exemption granted shall be payable on those effects , provided those effects are not sold, pledge or disposed within that period.

 

PROHIBITED GOODS

The following items are prohibited in Mauritius:

  • Underwater fishing guns
  • Water scooters
  • Drugs and Psychotropic substances
  • Toy guns with projectiles
  • Laser penlights
  • Publications, films or video of obscene character are prohibited.
  • Firearms and weapons/ammunitions without the necessary authorization.
  • Ammunitions and explosives
  • Counterfeit or fake goods
  • Plants
  • Live or stuffed animals

 

Importing prohibited goods are liable to penalties and imprisonment.

A passenger under medical treatment is allowed to bring along his medicines provided it is supported by a valid prescription issued by a recognized medical practitioner.

 

CUSTOMS & EXCISE DUTY ON ALCOHOL

 

Please note that alcoholic drinks highly attract duty & taxes as follows in Mauritius:Description Excise Duty Customs Duty VAT on CIF value
Beer and Stout MUR 34.20 per Liter 15% 15%
Champagne MUR 760 per Liter 15 % 15%
Spirit Cooler MUR 42.55 per Liter 15 % 15%
Wine and Vermouth MUR 160 per Liter 15 % 15%
Rum, Spirits and liquor produced from molasses and sugar cane derivatives MUR 448.50 per Liter 15 % 15%
Liqueurs and Cordials MUR 304 per Liter 15 % 15%
Other spirits ( Including whisky, brandy and cognac) MUR 1,386 per liter 15% 15%

 

 

IMPORTANT NOTE:

(1) Client must do a separate list indicating the type, capacity and percentage of alcohols for customs clearance purposes.

(2) Whether a new or already opened bottle, the customer has to pay the excise duty.

TAXABLE GOODS WHICH ARE CONSIDERED AS P&H EFFECTS (NO EXEMPTION GRANTED)

1: Tiles/ ceramic

2: Blinds

3: Spices/dry foods, canned foods or any food items and all consumable goods

4: Olive oil

5: Window treatment

6: Cosmetics

7: Bathroom Items e.g.: Shower gel/foam

8: Perfume

9: Car Seats

10: Laminated Flooring

11: Cigarette

12: Candles

13: Detergents products

14: Medicines

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