CONDITIONS FOR ELIGIBILITY ON P&H EFFECTS
(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.