Section 131A: Physical cross-border transportation

131A. Physical cross-border transportation (1) Any person making a physical cross-border transportation of currency or bearer negotiable instruments of an amount exceeding 500,000 rupees or such other amount as may be prescribed or its equivalent in any foreign currency shall make a declaration to the proper officer, in such manner as may be prescribed, of the amount of the currency or bearer negotiable instruments in his possession, their origin and intended use. [Issue 8] C62 – 56 Revised Laws of Mauritius (1A) (a) Where a person makes a declaration under subsection (1), the proper officer shall forthwith forward a copy of the declaration to the FIU. (b) Where a person does not make a declaration under subsection (1) and the proper officer reasonably suspects that the amount of currency or bearer negotiable instruments in the possession of the person— (i) is more than the amount referred to in subsection (1); (ii) may involve money laundering or financing of terrorism, he shall require the person to make a declaration to him, in such manner as may be prescribed, of the amount of the currency or bearer negotiable instruments in his possession, its origin and intended use. (1B) For the purpose of ascertaining the amount of foreign currency referred to in subsections (1) and (1A), the rate of exchange applicable shall be determined in accordance with section 7 of the Customs Tariff Act. (2) Any person making a declaration under subsection (1) or (1A) or who refuses to make a declaration when required to do so under subsection (1A) (b) may be questioned by an officer on the particulars of the declaration and in the course of any questioning, the officer may inspect the person’s travel documents including passport or laissez-passer and tickets. (3) Where— (a) a person refuses to make a declaration when required to do so under subsection (1A)(b); or (b) a proper officer has reasonable cause to believe that the declaration made by a person under subsection (1) or (1A) is false or misleading in any material particular, the proper officer may detain and search the person in accordance with section 132. (4) Where a proper officer reasonably suspects that the amount of currency or bearer negotiable instruments declared under subsection (1) or (1A) and detected, if any, pursuant to subsection (3), may involve money laundering or the financing of terrorism, he shall forthwith refer the matter to the Police and, at the same time, pass on the relevant information to the FIU. (5) Any person who— (a) fails to make a declaration under subsection (1) or (1A); (b) when so required, refuses to make a declaration under subsection (1A); (c) makes a disclosure under subsection (1) which is false or misleading in any material particular; or (d) without reasonable excuse, refuses to answer questions under subsection (2), shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 3 years. C62 – 57 [Issue 6] Customs Act (6) In this section— “bearer negotiable instruments”— (a) means monetary instruments in bearer form; and (b) includes— (i) bearer traveller’s cheques; (ii) cheques, promissory notes and money orders, that are in bearer form, endorsed without restriction, made out to a fictitious payee, or, otherwise, in such form that title thereto passes upon delivery; or (iii) incomplete instruments, including cheques, promissory notes and money orders, signed, but with the pay . C62 – 57 [Issue 6] Customs Act (6) In this section— “bearer negotiable instruments”— (a) means monetary instruments in bearer form; and (b) includes— (i) bearer traveller’s cheques; (ii) cheques, promissory notes and money orders, that are in bearer form, endorsed without restriction, made out to a fictitious payee, or, otherwise, in such form that title thereto passes upon delivery; or (iii) incomplete instruments, including cheques, promissory notes and money orders, signed, but with the payee’s name omitted; “currency” means banknotes and coins that are in circulation as a medium of exchange; “financing of terrorism” has the meaning assigned to it in section 4 of the Convention for the Suppression of the Financing of Terrorism Act; “FIU” has the same meaning as in the Financial Intelligence and AntiMoney Laundering Act; “money laundering” means money laundering referred to in section 3 of the Financial Intelligence and Anti-Money Laundering Act; “person” includes any person in transit in Mauritius; “physical cross-border transportation”— (a) means any inbound or outbound or in transit physical transportation of currency or bearer negotiable instruments from one country to another country; and (b) includes— (i) physical transportation by a natural person, or in that person’s accompanying luggage; (ii) shipment of currency through containerized cargo; or (iii) the mailing of currency or bearer negotiable instruments by a natural or legal person. [S. 131A inserted by s. 8 (q) of Act 15 of 2006 w.e.f. 7 August 2006; amended by s. 7 (g) of Act 20 of 2009 w.e.f. 19 December 2009; s. 8 (f) of Act 14 of 2009 w.e.f. 1 October 2009; s. 5 (z) of Act 26 of 2012 w.e.f. 22 December 2012; s. 4 (u) of Act 26 of 2013 w.e.f. 21 December 2013.]