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Responding to modern day challengesBorder security is now fundamental to a countrys national interest and the challenges it presents are real, changing and likely to intensify.

Despite being an island nation, Mauritius does not under-estimate this threat and all the necessary security measures are being taken

at SSR International Airport to limit security risks.

Due to accelerating global mobility, the increasing sophistication and variety of threats, a more competitive economic environment and

a tighter nancial climate, the context in which nations operate has become increasingly complicated and difcult. Now more than ever,

Government institutions are keeping abreast of fast-evolving political, security and economic situations, in which border controls play an

important part in protecting a country as well as its prosperity. Borders have to be secured whilst also ensuring that Mauritius remains

open for business and competitive as a destination of choice for tourism, trade and investment and education. Balancing the threats of

globalization with the economic opportunities is now a major strategic objective.

Border controls are measures taken by a country to monitor or regulate its borders. Border controls are implemented to control the

movement of people, animals and goods inbound as well as outbound of a country. In Mauritius, like anywhere else around the world,

dedicated government agencies are responsible for exercising border controls. These may perform different functions such as customs,

immigration, security, quarantine, notwithstanding other functions already attributed by Central Government. Ofcial designations,

jurisdictions and command structures of these agencies are often very complex.

In Mauritius, and in any other countries, Border controls exist to:

regulate immigration (both legal and illegal);

control the movement of citizens;

execute the customs functions as to;

a) collect customs duty, excise duty and VATb) prevent smuggling of drugs, weapons, endangered species and other illegal or hazardous materials

c) control over restricted goods for the protection of society and

d) control over illegal cross border transportation of currency.

Examples of Prohibited Goods commonly found in luggage of passengers:

a) Roll your own cigarettes papers

b) Rolling machines (other than rolling machines of industrial types) used to manufacture cigarettes

c) Flavoured tobacco used with a water pipe

d) Federal streamers

e) Stunned Guns

f) Toy pistols and guns with projectiles

Narcotics and psychotropic drugs

Narcotics are restricted and prohibited in Mauritius. Travellers are informed that import, export or transit of illicit dangerous drugs

listed in Schedule I of the Dangerous Drugs Act 2000 e.g. cannabis, cocaine, heroin, etc. is prohibited. Any person found guilty of drug

trafcking may be sentenced to penal servitude.

Travellers under treatment and carrying small quantities of preparations containing internationally controlled drugs for their personal

use must declare them to customs and produce a valid prescription from their treating physician.

.

8.1|Overview of Border Control

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The new SSR Airport, which can accommodate up to 4.5 million passengers annually, was inaugurated on the 30th August 2013 by the

Prime Minister, the Honorable Navinchandra Ramgoolam GCSK FRCP. Customs Ofcers of the Mauritius Revenue Authority (MRA)

moved into their new ofces in September 2013 along with other essential service providers. The rst passengers to use the new

terminal were those from Rodrigues Island. The new airport comprises, inter alia, of a luggage scanner, ofces for Customs Ofcers, the

Customs Drug Unit and the Customs Detain Room. Incoming passengers may choose either the Green or Red channel.

Customs Formalities

Travellers with No Goods to Declare or non-commercial goods valued within their duty-free allowances may proceed directly to the

GREEN CHANNEL.

Travellers with Goods to Declare, that is goods valued above their duty-free allowances, restricted/prohibited goods, commercial goods,

and temporary importations must proceed directly to the RED CHANNEL. Failure to properly declare goods to Customs is a seri-

ous offence which may lead to imposition of penalty or ne and goods may be liable to seizure

On Arrival

1. DeclarationsOn arrival to Mauritius, travellers must declare the following items to customs:

a. Goods that may be prohibited or restricted, such as weapons, agricultural products, obscene (indecent) articles, wildlife products,

pharmaceutical products or illicit drugs (hyperIinked to Document 1)

b. Goods in excess of the normal allowanceof Rs. 15,000 or Rs 7,500, as the case may be, and the tobacco and alcoholic beverages

allowance (hyperIinked to Document 2)

c. Goods for commercial, business, or trade purposes(hyperIinked to Document 3)

d. Goods carried on behalf of another persone. Currency or Bearer Negotiable Instruments (BNI) of an amount of more than 500,000 rupees or its equivalent in foreign currency

(hyperIinked to Document 4).

You do not have to declare your clothing, footwear or toiletries. These are regarded as personal effects if they are intended solely for

your own use.

8.2|Regulations for Travellers

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Airport Guide

2. Red/Green Channel/Way-OutA self-elective system, the Red and Green Channel, has been devised at the airport.

3. Red ChannelIncoming passengers shall proceed to the Red Channel, if they have:

a. Controlled or Restricted items

b. Taxable or dutiable items exceeding normal duty free allowances

c. Goods for commercial use, or

d. Currency or bearer negotiable instruments of an amount of more than 500,000 rupees or its equivalent in foreign currency;

e. Passengers who are unsure which channel to use, shall proceed to the Red Channel.

4. Green Channel

Incoming passengers who have nothing to declare may proceed to the Green Channel. It is to be noted that this channel is also subject

to Customs control.

By selecting the Green Channel, any passenger shall be deemed to have declared that he has no prohibited or restricted goods or

any goods in excess of the allowance which is liable to duty, excise duty and taxes, or any currency or bearer negotiable instruments

of an amount of not more than 500,000 rupees or its equivalent in foreign currency in his possession. Any passenger intercepted in

the Green Channel and found to be in possession of such goods shall commit an offence and the goods may be liable to payment of

duty and taxes, penalties and/or seizure.

4.1 Allowances to Mauritian passport holdersa) Passengers holding a Mauritian passport and is aged 12 years or above shall be entitled to an allowance on goods of a value of up

to Rs. 15,000, excluding merchandise for sale.

b) Passengers holding a Mauritian passport and is below 12 years shall be entitled to an allowance on goods of a value of up to Rs.

7,500, excluding merchandise for sale.

c) Passengers aged 18 years or above are entitled to: 250 grams tobacco (including cigars and cigarettes), wine, ale or beer not ex -ceeding 2 litres.

8.2|Regulations for Travellers

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4.2 Tourist AllowancesIn addition to travellers allowance of Rs 7,500, travellers may also import the following goods without payment of duties and taxes on:

(a) Necessary and appropriate wearing apparel and personal effects for his personal use;

(b) and Implements, instruments and tools for the professional use of the passenger.

(c) Upon Police Clearing, one sporting re-arm with not more than 50 cartridges provided that the sporting re-arm is re-exported

within the prescribed period, otherwise it will be liable to duty and taxes.

(d) Passengers aged 18 years or above are entitled to: 250 grams tobacco (including cigars and cigarettes), wine, ale or beer

not exceeding 2 litres.

5. Baggage SearchThe luggage of any traveller may be searched by Customs ofcers at the Airport. The examination of luggage may be facilitated by

X-ray scanning or any other mechanical , electrical or electronic device or detector dogs. Passengers may use the Green Channel

provided that they fall under any of the following categories :

a) Passengers aged 12 years or above travelling on a Mauritian passport: goods of a value up to Rs 15000, excluding merchandise for sale.

b) passengers other than at (a) above: goods of a value of up to Rs 7500, excluding merchandise for sale.

c) passengers aged 18 years or above: 1litre spirit, 250 grams tobacco (including cigars and cigarettes), wine, ale or beer not exceeding 2 litres.

Departing from Mauritius

Goods for Export & ReturnTravellers are not required to make entry for goods meant for their personal use which are physically in their possession before leav-

ing for a foreign country

Travellers are required to declare controlled goods like live animals (all species including birds), rough diamonds, birds feathers, goods

falling under the CITES convention among others and currency or BNI exceeding 500,000 rupees or its equivalent in foreign cur-

rency when departing from Mauritius.

If you are concerned that the possession of exported goods might impact on your duty-free entitlements, carry the relevant docu-

ments which proves previous ownership to avoid any potential misunderstanding when re-entering Mauritius.

You may declare your identifiable goods (goods with serial numbers, marks and numbers e.g. photographic equipment, lap-

top etc) at a customs ofce (arrival or departure) so as not to pay duty and VAT on these goods when you come back to Mauri-

tius. A customs ofcer will record the particulars of your goods and issue a memo to the passenger with particulars of the goods

so produced. On your return, the goods will be examined and cleared upon production of the memo handed over to you at the

time of departure

Refund of duty & VAT or collection of goods on purchases made in VAT free supply shops and DeferredDuty and Tax Scheme shopsPrior to departure:

A visitor may claim refund of duty and taxes at the MCCI counter on goods purchased on payment of duty and taxes upon presen-

tation to Customs of his goods DF5 Voucher / VAT paid invoice / passport and travel ticket.

A visitor may collect his goods purchased free of duty and taxes at the MCCI counter on presentation of his DF4 Voucher / VAT free

invoice / passport and travel ticket. Customs may require any passenger to produce the goods for examination.

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The Passport and Immigration Ofce is a branch of the Mauritius Police Force and functions under the command of the Commissioner

of Police. It is the sole authority in Mauritius which is empowered to provide Passport & Immigration Services.

The Mauritius Police Force manages border control at ports of arrivals, enforcing immigration regulations. It also issues Mauritius Pass-

ports/Travel Documents, process applications for visa to non-citizens who require an entry permit prior to travel to Mauritius, issue

residence permit and occupation permit to persons who want to work, invest, or simply live in Mauritius.

Passport and Visa Requirements - Passport Requirements and Travel information

Need for Passport to Enter/Leave MauritiusAny person entering or leaving Mauritius shall produce to the Passport Ofcer a valid passport issued to him by or on behalf of the

Government of a country of which such person is a national or citizen, or some other Government document intended for travel and

establishing the nationality or citizenship and identity of such person to the satisfaction of the Passport Ofcer.

Non-recognized PassportsA passport issued by any of the following governments is not recognised to be a valid travel document to enter Mauritius:-

Taiwan. Turkish Republic of Northern Cyprus.

Note:Holders of unrecognized passports, Stateless, Political Refugees and holders of Travel Documents should apply and obtain an Entry Visa

before undertaking any travel to Mauritius.

Conditions to be Satised for Right of Admission in Mauritius.Any person entering Mauritius must:

Hold a valid Passport or any other recognized travel document, with expiry date beyond the intended period of stay;

Hold the appropriate Visa or Entry/Residence Permit as applicable.

Hold a valid return/onward passage tickets to his/her country of origin or residence.

Have sufcient funds to meet the costs of stay in Mauritius (A minimum of 100 U.S Dollars per day). Have a conrmed booking for accommodation in Mauritius.

Be eligible to re-enter his/her country of origin or residence.

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Declaration of Currency by Travellers

Cross Border Transportation of Currency

Any traveller entering or leaving Mauritius with more than Rs 500,000 in cash or bearer negotiable instruments or its equivalent inany foreign currency, shall make a declaration to Customs by lling the Currency Declaration Form available at the Customs counter.

A traveller in transit may also be requested by Customs to make a currency declaration. Failure to declare currency or BNI exceeding

500,000 rupees or making a false declaration of currency constitutes an offence under the Customs Act.

Exemptions

Any incoming passenger aged 18 or over is allowed, for his personal use, to import or purchase at Airport Duty Free Shop the follow-

ing articles free of duty and taxes:

Tobacco (including cigars, cigarettes) not exceeding 250 grams; spirits not exceeding one litre and; wine, ale or beer not exceeding

two litres.

The laws of Mauritius provide for exemptions from payment of duties and taxes on items imported as bona fide bag-

gage of a passenger and which include wearing apparel, personal effects for his personal use; and implements, instruments and

tools for his professional use. In addition to the above, any passenger who, on his rst arrival, satises the Director-Gener-

al that he is taking up residence in Mauritius, is a citizen of Mauritius and is returning to Mauritius after residence abroad for a peri-

od of at least one year; or is not a citizen of Mauritius and is coming to work in Mauritius, shall be entitled to exemption on house -

hold and personal effects, (such as furniture, picture, bedding, linen, cutlery, crockery, silver and plated ware, sewing machine, radio

set, television set, musical instrument, refrigerator, cooking stove, heater, perambulator, and similar articles for domestic use), provided

that those effects have been purchased abroad and are not intended for sale or transfer; and if not accompanying the passenger, are

imported within 6 months of his arrival and a declaration of their intended importation is made, to the Director-General giving full

particulars of the articles to be imported.

8.3|Customs Information

for travellersDUTY FREE ALLOWANCES FOR PASSENGERS ENTERING MAURITIUS ON INTERNATIONAL FLIGHTS

PASSPORT HOLDER AGE VALUE (NOT EXCEEDING)

MAURITIAN 12 YEARS OLD AND ABOVE RS 15,000

MAURITIAN LESS THAN 12 YEARS OLD RS 7,500

FOREIGN NO AGE LIMIT RS 7,500

DUTY FREE ALLOWANCES FOR PASSENGERS FROM RODRIGUES

PASSPORT HOLDER AGE VALUE (NOT EXCEEDING)

MAURITIAN/FOREIGN 12 YEARS OLD AND ABOVE RS 10,000

MAURITIAN LESS THAN 12 YEARS OLD RS 5,000

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8.4|Import restrictions

Customs protect society by controlling the entry of restricted or prohibited goods. Customs release restricted goods upon clearance

received from the appropriate border agencies. The restrictions for importation in Mauritius fall under the following categories:

Agricultural ItemsMauritius is relatively free from exotic pests and diseases.

Importation of plant and products thereof, micro-organisms, soil and products containing soil are subject to phytosanitary control. All

such items must be declared to Customs or to the representative of the Ministry of Agro Industry and Food Security.

The undermentioned goods require prior clearance from the above mentioned Ministry in order for Customs to release the goods:

1. Fruits and vegetables All fresh fruits and vegetables

Dried fruits and vegetables containing seeds or fruit skin

2. Plant, seeds and soil Plant materials including plants, cuttings (e.g. Flower cuttings), roots and bulbs

Ornamentals-Live plants, weeds, cut foliage /owers, fresh cuttings rooted and unrooted

Dried owers of Graminaceous origin, cactus plants, nursery stocks and plants of Araceae family, specimen of plant

Seeds (including commercially packaged seeds) and spices Coconuts and coconuts by-products, brooms of plant origin

Dried plant material

Remedies and medicine containing herbs, seeds, fungi, bark and dried plant material.

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7. Used/Second hand agricultural equipment and spare partsContact the Ministry of Agro Industry and Food Security for more information.

8. Domestic PetsPets may be imported subject to procedures below:

a. Application to be made for Import Permit to the Veterinary Service of Ministry of Agro Industry and Food Security

prior to importation

b. Import Permit is issued with specied requirements for compliance

c. Imported Live Animals are subject to Customs Formalities and payment of duty and taxes

d. Animals are taken charge at entry point by a Veterinary ofcer upon arrival for quarantine for a period of one month pri-

or to release

Further information on the importation of pets may be obtained by contacting the Veterinary Division of the Ministry of Agro

Industry and Food Security.

3. Handicrafts Souvenirs, artifacts and goods made of unprocessed animal products such as rawhide, feathers, teeth, bones and other animal parts

Dried owers arrangements and pot pourri

Handicrafts made from or containing seed, pinecones, bark (including Christmas decoration), moss and straw, bamboo, bamboo

basket, lay, dried grass.

4. Laboratory material Medicinal and animal samples

Diagnostic kits and micro-organisms

biological specimens

5. Equipment

Equipment used with animals Camping gear, golf clubs, used sports shoes and used bicycles and other items that may contain soil remains

6. Timber Wood with bark

Wooden furniture

8.4|Import restrictions

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Customs,VAT, Income and Other Taxes

THE MAURITIUS REVENUE AUTHORITY (MRA)The Mauritius Revenue Authority (MRA) is a body corporate, set up to manage an effective and efcient revenue-raising system. It

administers and collects taxes due in Mauritius within an integrated organizational structure. The MRA is an agent of the State and, as

such, the Ministry of Finance and Economic Development continues to have overall responsibility for the organisation and monitors

its performance.

The MRA is responsible for collecting approximately 90% of all tax revenues and for enforcing tax laws in Mauritius.

The establishment of the MRA on 1 July 2006 has enabled the redenition of services to the taxpaying public and business commu -

nity. A key driver for an autonomous Mauritius Revenue Authority is to provide a facilitating environment for improved organizationalperformance, in particular enhanced revenue collection. MRA has been established to improve performance levels, taxpayer education

and services and efciency gains in administration.

MRAs VisionTo be a world class Revenue Authority respected for its professionalism, efciency, fairness, integrity and its contribution to the eco-

nomic and social development of Mauritius.

MissionTo continually reform and modernise Revenue Administration in order to manage and operate an effective and efcient Revenue

organisation comprising of highly motivated and skilled staff.

Core ValuesIntegrity MRA upholds the highest standards of integrity and honesty so as to gain the respect and condence of taxpayers, stake-

holders and the public at large.

Responsiveness MRA endeavours to p rovide a prompt, efcient, effective and quality service to taxpayers, stakeholders and the

public at large in an effort to exceed their expectations.Fairness MRA is committed to apply revenue laws impartially and objectively and treat everyone in an equitable manner.

Transparency and Accountability MRAs efforts are geared towards the development of the Authority in a manner which pro-

motes a transparent and accountable administration.

8.5|Introduction to MRA

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MR SUDHAMO LALDirector General

MR JAMES LENAGHAN

Director, Customs

Senior Management:

MR F. BUNDHUNAirport

MRS C. RAMDHONEEAssessment

MR V. RAMBURUNRisk Management

MR J. AUDITTrade Facilitation & Customs Cooperation

MR D. RAJCOOMARSurveillance and Enforcement

MR S. UNUTH

Deferral Regimes

MR R.G. RAMNARAINSeaport Operations

MR C. DABEESINGInformation Technology/Customs Management System

MR S. RAMBURUTHExcise

MRS S. NEERUNJUN

Airport Cargo Operations (PATS)

MRA Customs Management Team

8.5|Introduction to MRA