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Responding to modern day challenges
Border 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 fnancial climate, the context in which nations operate has become increasingly complicated and diffcult. 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. Offcial 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 VAT
b) 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
traffcking 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.
.
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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 Offcers of the Mauritius Revenue Authority (MRA)
moved into their new offces in September 2013 along with other essential service providers. The frst passengers to use the new
terminal were those from Rodrigues Island. The new airport comprises, inter alia, of a luggage scanner, offces for Customs Offcers, 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 fne and goods may be liable to seizure
On Arrival
1. Declarations
On 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 allowance of 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 person
e. 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.
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Regulations for Travellers
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Airport Guide
2. Red/Green Channel/Way-Out
A self-elective system, the Red and Green Channel, has been devised at the airport.
3. Red Channel
Incoming 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 holders
a) 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.
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Regulations for Travellers
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4.2 Tourist Allowances
In 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 fre-arm with not more than 50 cartridges provided that the sporting fre-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 Search
The luggage of any traveller may be searched by Customs offcers 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 & Return
Travellers 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 offce (arrival or departure) so as not to pay duty and VAT on these goods when you come back to Mauri-
tius. A customs offcer 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 Deferred
Duty and Tax Scheme shops
Prior 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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Regulations for Travellers
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The Passport and Immigration Offce 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 Mauritius
Any person entering or leaving Mauritius shall produce to the Passport Offcer 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 Offcer.
Non-recognized Passports
A 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 Satisfed 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 suffcient funds to meet the costs of stay in Mauritius (A minimum of 100 U.S Dollars per day).
Have a confrmed booking for accommodation in Mauritius.
Be eligible to re-enter his/her country of origin or residence.
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Regulations for Travellers
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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 in
any foreign currency, shall make a declaration to Customs by flling 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 frst arrival, satisfes 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.
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Customs Information
for travellers
DUTY 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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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 Items
Mauritius 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 /fowers, fresh cuttings rooted and unrooted
Dried fowers 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 parts
Contact the Ministry of Agro Industry and Food Security for more information.
8. Domestic Pets
Pets 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 specifed 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 offcer 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 fowers 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
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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 effcient 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 redefnition 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 organizational
performance, in particular enhanced revenue collection. MRA has been established to improve performance levels, taxpayer education
and services and effciency gains in administration.
MRAs Vision
To be a world class Revenue Authority respected for its professionalism, effciency, fairness, integrity and its contribution to the eco-
nomic and social development of Mauritius.
Mission
To continually reform and modernise Revenue Administration in order to manage and operate an effective and effcient Revenue
organisation comprising of highly motivated and skilled staff.
Core Values
Integrity MRA upholds the highest standards of integrity and honesty so as to gain the respect and confdence of taxpayers, stake-
holders and the public at large.
Responsiveness MRA endeavours to p rovide a prompt, effcient, 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.
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Introduction to MRA
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MR SUDHAMO LAL
Director General
MR JAMES LENAGHAN
Director, Customs
Senior Management:
MR F. BUNDHUN
Airport
MRS C. RAMDHONEE
Assessment
MR V. RAMBURUN
Risk Management
MR J. AUDIT
Trade Facilitation & Customs Cooperation
MR D. RAJCOOMAR
Surveillance and Enforcement
MR S. UNUTH
Deferral Regimes
MR R.G. RAMNARAIN
Seaport Operations
MR C. DABEESING
Information Technology/Customs Management System
MR S. RAMBURUTH
Excise
MRS S. NEERUNJUN
Airport Cargo Operations (PATS)
MRA Customs Management Team
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Introduction to MRA