Customs Act

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Finance (Miscellaneous Provisions) Act 2017 (Act No 10 of 2017), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Anti-Money Laundering and Combatting the Financing of Terrorism and Proliferation (Miscellaneous Provisions) Act 2019 (Act No 9 of 2019), Business Facilitation (Miscellaneous Provisions) Act 2019 (Act No 14 of 2019), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).

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Sections

1. 1 Short title
2. 2 Interpretation
3. PART II: ADMINISTRATION
4. 4 Oaths
5. 4B Use of firearm and ammunition inserted by Act No 12 of 2023
6. PART II: ADMINISTRATION
7. 5 Power to hold inquiries
8. 6 Working days and hours
9. 7 Overtime charges
10. 7 Overtime and other charges inserted by The Finance Act 2025
11. 7 Overtime and other charges inserted by 18 THE FINANCE ACT 2025
12. PART II: ADMINISTRATION
13. 7A Act or thing in respect of a validated bill of entry passed before 3 years
14. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
15. 8 Payment of duty, excise duty and taxes
16. 9 Duty rate
17. 9A Time limit for proceeding with validated bill of entry
18. 9A Time limit for proceeding with validated bill inserted by Act No 14 of 2019
19. 9C Time limit for proceeding with validated bill of inserted by Act No 14 of 2019
20. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
21. 10 Weights and measures
22. 11 Tare allowance
23. 12 Derelict goods dutiable
24. 13 Payment of duty, excise duty and taxes on manifested goods
25. 14 Recovery of duty, excise duty and taxes
26. 14A Penalty for late payment of unpaid duty, excise duty and taxes
27. 14A Penalty for late payment of unpaid duty, excise duty inserted by Act No 18 of 2016
28. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
29. 14B Interest on late payment of unpaid duty, excise duty and taxes
30. 14B Interest on late payment of unpaid duty, excise duty inserted by Act No 18 of 2016
31. 14C Duty, excise duty and tax liability of principal inserted by Act No 7 of 2020
32. 14D Notice to Director-General of appointment of inserted by Act No 15 of 2021
33. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
34. 15 Payment under protest
35. 16 Delivery of documents with entry
36. 16A Use of computer system
37. 16B Facilities to qualified TradeNet users
38. 16C Agency Cooperation
39. 16C Agency Cooperation inserted by Act No 18 of 2016
40. 16D Coordinated Border Management Unit inserted by Act No 14 of 2019
41. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
42. 17 Powers of Director-General over documents
43. 18 Mode of ascertaining ad valorem duties
44. 18A Transaction value of goods
45. 18B Transaction value of identical goods
46. 18C Transaction value of similar goods
47. 18D Deductive method of valuation
48. 18E Computed method of valuation
49. 18F Fall back method of valuation
50. 19 Under or over valuation of goods
51. 19A Confidentiality
52. 19B Rulings
53. 20 Disputes relating to classification or origin of goods
54. 21 Conditions for temporary admission of goods
55. 21A Inward processing inserted by Act No 10 of 2017
56. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
57. 22 Goods imported for sale to visitors
58. 22A
59. 22A inserted by Act No 18 of 2016
60. PART III: COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES
61. 23 Refunds
62. 24 Erroneous refund or reduction
63. 24A Non-payment or underpayment of duty, excise duty and taxes
64. PART IV: CONTROL, EXAMINATION, ENTRIES AND SECURITIES
65. 25 Customs control of goods
66. 25A Risk management inserted by Act No 10 of 2017
67. 25B Clearance of goods for home consumption and inserted by Act No 10 of 2017
68. PART IV: CONTROL, EXAMINATION, ENTRIES AND SECURITIES
69. 26 Minimum size of ships
70. 27 Rights of examination and cost
71. 28 No Customs liability
72. 29 Goods imported or exported by post or courier
73. 30 Entries for import
74. 30A Entry of imported goods in multiple or split inserted by Act No 7 of 2020
75. PART IV: CONTROL, EXAMINATION, ENTRIES AND SECURITIES
76. 31 Form prescribed for export
77. 32 Passengers’ and crew’s luggage
78. 33 Holder of a draft
79. 34 Particulars of bill of entry
80. 35 Making of entries
81. 36 Passing of entries
82. 37 Provisional entry
83. 38 Perfect entry
84. 39 Power to require security
85. 40 Production of security
86. 41 Fresh security
87. 42 General bonds
88. 43 Cancellation of security
89. 43A Record
90. 43B inserted by Act No 15 of 2021
91. PART V: REPORT OF AIRCRAFT AND SHIPS AND IMPORT OF GOODS
92. 44 Ship to enter ports
93. 45 Ship to bring to on being signalled
94. 46 Ship or aircraft to bring to at boarding station
95. 47 Unauthorised boarding
96. 48 Declaration by owner of pleasure boat
97. 49 Cargo report
98. 50 Manifest for other ports
99. 51 Master of wrecked ship to report
100. 52 Tonnage of ships
101. 53 Master’s name on ship’s register
102. 54 Landing of goods
103. 55 Loading and unloading of goods
104. 56 Accommodation at ports and airports
105. 57 Return by Mauritius Ports Authority
106. 57A Accounting of goods by Mauritius Ports Authority inserted by Act No 10 of 2017
107. 57B Accounting of goods by freight forwarding agent inserted by Act No 10 of 2017
108. PART V: REPORT OF AIRCRAFT AND SHIPS AND IMPORT OF GOODS
109. 58 Return for landing aircraft
110. 59 Removal of goods landed from aircraft
111. 60 Re-packing of goods
112. 61 Disposal of goods
113. PART VI: PROHIBITED GOODS
114. 62 Prohibition of certain imports and exports
115. 63 Prohibited imports
116. 64 Exports subject to restriction
117. 65 Prohibited imports consigned to other places
118. 66 Restricted imports
119. PART VIA: INFRINGEMENT OF PATENT, INDUSTRIAL DESIGN, COLLECTIVE MARK, MARK OR COPYRIGHT
120. 66A Application for suspension of clearance of goods
121. 66B Decision in respect of application
122. 66C Duration of suspension
123. 66D Inspection and taking of samples
124. 66E Interpretation of this Part
125. 66BA Public notice inserted by Act No 7 of 2020
126. 66DA Exclusion from suspension or detention inserted by Act No 7 of 2020
127. PART VII: BONDED WAREHOUSES
128. 67 Appointment of warehouses by Director-General
129. 67A Obligations of proprietor or occupier of bonded warehouse
130. 68 Appointment of central bonded warehouse
131. 69
132. 70 Bond by proprietor or occupier
133. 71
134. 71A Accounting of goods removed from bonded warehouse
135. 72 Duty of proprietor or occupier
136. 74 Entry of warehoused goods
137. 74A Goods in bonded warehouse when sold or transferred
138. 76 Period of warehousing
139. 76 Period of warehousing inserted by Act No 18 of 2016
140. PART VII: BONDED WAREHOUSES
141. 77 Failure to clear warehoused goods
142. 79
143. 80 Re-examination of goods
144. 81 Revaluation
145. 82
146. 83
147. 84 Constructive warehousing
148. PART VIII: CUSTOMS WAREHOUSES
149. 85 Appointment of customs warehouse
150. 86 Goods lodged in customs warehouse
151. 87
152. 88 Combustible or inflammable goods
153. 89 Control of customs warehouse
154. 90 Compensation
155. PART IX: EXPORT OF GOODS AND CLEARANCE OF AIRCRAFT AND SHIPS
156. 91 Landing place of goods for export
157. 91A Outward processing inserted by Act No 10 of 2017
158. PART IX: EXPORT OF GOODS AND CLEARANCE OF AIRCRAFT AND SHIPS
159. 92 Conditions of export
160. 93 Short shipped goods
161. 94 Clearance certificate
162. 95 Requisites for obtaining clearance
163. 96
164. PART X: SHIP’S STORES
165. 97 Stores subject to seal
166. 97A Customs-approved storeroom
167. 98 Use of ship’s stores
168. 99 Surplus stores
169. 100 Shipment of stores
170. 101 Duty on stores
171. 102
172. 104 Stores under seal
173. 105 Penalty for breaking the seal
174. 105A Bunker fuel
175. PART XI: DRAWBACK
176. 106 Drawback allowed on re-export
177. 107 Application by actual exporters
178. 108 When no drawback allowed
179. 109 Standard drawback rates
180. PART XII: GOODS FOR TRANSIT OR TRANSHIPMENT
181. 110 Transit or transhipment
182. PART XIII: COASTING TRADE
183. 111 Coasting aircraft or ship
184. 112 Foreign aircraft or ships in coasting trade
185. 113
186. 114 Goods entered outwards without landing
187. 115 Bond for stores
188. 116
189. PART XIIIA: RODRIGUES DEVELOPMENT ZONE
190. 116A Application of Part XIIIA
191. 116B Specified goods entering Island of Rodrigues
192. 116C Specified goods leaving Island of Rodrigues
193. 116D Report of ship or aircraft
194. 116E Offences and penalties
195. PART XIV: AGENTS AND BROKERS
196. 117 Authorised persons
197. 118 Execution of bond
198. 119 Requisites for agents and brokers
199. 119A Duties and obligations of freight forwarding agent or broker
200. 119A Duties and obligations of a freight forwarding agent or inserted by Act No 18 of 2016
201. 119B Fees and charges leviable by agent inserted by Act No 7 of 2020
202. PART XIV: AGENTS AND BROKERS
203. 120 Appointment and revocation of customs clerks
204. 121 No entry of goods by unauthorised persons
205. 122
206. 123 Liability of agents and brokers
207. 124 Liability of owner for acts of agent or his own employee
208. PART XV: POWERS OF OFFICERS
209. 125 Power of Director-General to enforce customs laws
210. 125A Power to waive penalty, interest, surcharge or rent
211. 125B Statements of Practice
212. 125B Statements of Practice inserted by Act No 18 of 2016
213. PART XV: POWERS OF OFFICERS
214. 126 Power of officers to enforce laws relating to customs
215. 127 Power to examine all goods
216. 127A Production of books and records
217. 127B Power to access computers and other electronic devices
218. 128 Power to board and search aircraft or ship
219. 129 Patrol of coasts
220. 130
221. 131 Power to question
222. 131A Physical cross-border transportation
223. 132 Detention and search of suspected persons
224. 133 Power to stop vehicles within customs area
225. 134 Power to stop vehicles outside customs area
226. 134A Power to prohibit use of electronic communication inserted by Act No 15 of 2022
227. PART XV: POWERS OF OFFICERS
228. 135 Search warrant
229. 136 Power to take assistance
230. 137 Arrest of persons
231. 138 Impounding of documents
232. 139 Further proof of proper entry
233. 140 Translation of foreign documents
234. 141 Customs samples
235. 142
236. 142A Controlled delivery inserted by Act No 15 of 2022
237. PART XV: POWERS OF OFFICERS
238. 143
239. 144
240. 145 Value of goods seized
241. 146
242. 147 Burden of proof
243. 148 Proceedings for recovery of duty, excise duty and taxes
244. 148 Proceedings for recovery of duty, excise duty and taxes inserted by Act No 18 of 2016
245. PART XV: POWERS OF OFFICERS
246. 149 Security to abide by decree of Court
247. PART XVI: PENAL PROVISIONS
248. 151 Seizure of goods
249. 152 Seizure of modes of transport
250. 153 Seizure of goods and packages
251. 154 Penalties applicable to owner of aircraft or ship
252. 155 Collusion
253. 156 Smuggling and other prohibited activities
254. 156A Selected prohibited goods inserted by Act No 10 of 2017
255. PART XVI: PENAL PROVISIONS
256. 157 Shooting offences
257. 158 Customs offences
258. 158A Admissibility of documents produced by computers
259. 158B Photograph, video or other image of goods as evidence inserted by The Finance Act 2025
260. 158B Photograph, video or other image of goods as inserted by 18 THE FINANCE ACT 2025
261. PART XVI: PENAL PROVISIONS
262. 159 Joint and several liability to penalties
263. 160 Other penalties
264. 161 Jurisdiction
265. PART XVII: SETTLEMENT OF CASES BY DIRECTOR-GENERAL
266. 162 Compounding of offences
267. 162 Compounding of offences inserted by Act No 18 of 2016
268. PART XVIII: POWERS OF MINISTER
269. 163 Regulations
270. PART XIX: MISCELLANEOUS
271. 165 Commissioned aircraft or ships
272. 167 Application of penalties
273. 168 Transitional provisions