Registration
and Customs Formalities The
following registration procedures should be completed
by all exporters:
Registrar
of Companies
Any person
wishing to export goods on a commercial basis
must hold a Business Registration Card from the
Companies Division.
MRA
Registration
with the
Mauritius Revenue Authority is compulsory
for companies with an annual turnover exceeding
Rs 2 million.
Customs
All exporters
must be registered with the Customs
Department. Registration of the Customs Department
is done at the following address:
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu
Website: http://www.gov.mu/portal/sites/mra/updcus.htm
The
registration form along with the following documents
must be submitted to the Customs Department to
process the registration:
- Copy of Business Registration Card (for
sole proprietors or partnerships)
- Certificate of Incorporation (for companies)
- VAT Certificate
- Copy of Export Invoice
- Copy of Bill of Lading
- Any other document as may be requested by
Customs
Note:
The process of registration at Customs is usually
done by the Customs Broker or the Freight Forwarder on
behalf of the company.
Any
person, who is himself the exporter can personally
file the Customs declaration provided he is registered
at Customs as a declarant and is owner of the
Front End System of the TradeNet. However, because
of the technicalities required to file a Customs
declaration, it is recommended to hire the services
of a customs broker or a freight forwarding agent.
Commodity
Description and Coding System
An exporter needs to be aware of the Harmonised
System (HS) codes of the products he is exporting.
The HS is an eight-digit nomenclature for classifying
traded products. The first four digits are referred
to as the heading. The first six digits are known
as a subheading. Individual countries may extend
a Harmonized System number to eight or ten digits
for customs purposes.
An
application for HS Codes classification can
be made to the Customs Department which has the
authority to classify goods in Mauritius.
Main Documents for Export
The main documents that are relevant to the exporter
are listed hereunder:
- Invoice
- Packing list
- Bill of lading / Airway bill
- Bill of entry
- Insurance certificate (if applicable)
- Certificate of inspection (if applicable)
- Certificate of origin (if applicable)
- Export permit (if applicable)
-
Invoice - an invoice is a
commercial document issued by a seller to the
buyer, indicating the products, quantities,
weight and agreed prices for products or services
the seller has provided the buyer.
- Packing list - A packing
list is prepared by the seller and it commonly
includes all the details of the package contents,
number of packages, carton numbers, net weight
and gross weight and may or may not include
customer pricing.
- Bill of Lading - A bill of
lading (sometimes referred to as a BOL,or B/L)
is a document issued by a carrier, e.g. a ship's
master or by a company's shipping department,
acknowledging that specified goods have been
received on board as cargo for conveyance to
a named place for delivery to the consignee
who is usually identified.
- Bill of entry - a Bill of
entry also known as the Single Goods Declaration
is the electronic declaration accepted and assigned
with a number by the Customs. It is a proof
that goods have been received for export and/or
import. A bill of entry shows the description
and quantity of the goods.
- Insurance Certificate (if
applicable) - An insurance certificate is a
representation of the insurance policy taken
out by the buyer or the seller (depending on
the Incoterms) for a shipment.
- Certificate of Inspection
(if applicable) - A certificate of inspection
is required by some importers and/or importing
countries. It is a certificate issued by an
independent third party attesting the condition
of cargo prior to or after the unloading.
- Certificates of Origin - Certificates of origin (CO) traditionally state from what country the shipped goods originate, but "originate" in a CO does not mean the country the goods are shipped from, but the country where there goods are actually made.
A preferential
certificate of origin is a document attesting
that goods in a particular shipment are of a certain
origin under the definitions of a particular bilateral
or multilateral trade agreement.
This
certificate is required by a country’s customs
authority in deciding whether the imports should
benefit from preferential treatment in accordance
with the specific trading area such as the Common
Market for Eastern and Southern Africa (COMESA)
or the Southern African Development Community
(SADC), or before anti-dumping taxes are enforced.
The
table below list down the different certificates
of origin, the issuing bodies and their contact
details.
Certificates
of Origin |
Certificate |
Sold
by: |
Approved
By: |
Contact
Details: |
Mauritius
Chamber of Commerce and Industry Certificate
of Origin
(non-preferential) |
Mauritius
Chamber of Commerce and Industry |
Mauritius
Chamber of Commerce and Industry |
Mauritius Chamber of Commerce and Industry
3, Royal Road
Port Louis
Tel: (230) 208 3301
Fax: (230) 208 0076
Email: mcci@intnet.mu
|
SADC
Certificate of Origin |
Customs Departament |
Customs
Department |
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu |
COI
Certificate of Origin |
Customs Departament |
Customs
Department |
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu
|
Mauritius-Pakistan
PTA Certificate of Origin |
Mauritius
Chamber of Commerce and Industry |
Customs
Department |
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu
|
GSP
Certificate of Origin |
Mauritius
Chamber of Commerce and Industry |
Ministry of Industry, Commerce and Consumer Protection - Commerce Division |
Commerce Division
4th Floor Anglo Mauritius Building
Intendence Street
Port Louis
Tel: (230) 208 7170
Fax: (230) 208 5250
Email: mcom@mail.gov.mu
|
EPA
/ EUR-1 Certificate of Origin |
Customs
Department |
Customs
Department |
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu
|
COMESA
Certificate of Origin |
Ministry of Industry, Commerce and Consumer Protection – Commerce Division
|
Ministry of Industry, Commerce and Consumer Protection – Commerce Division
|
Commerce Division
4th Floor Anglo Mauritius Building
Intendence Street
Port Louis
Tel: (230) 208 7170
Fax: (230) 208 5250
Email: mcom@mail.gov.mu
|
AGOA
Textile and Clothing Certificate |
Mauritius
Export Association |
Ministry of Industry, Commerce and Consumer Protection – Commerce Division |
Commerce Division
4th Floor Anglo Mauritius Building
Intendence Street
Port Louis
Tel: (230) 208 7170
Fax: (230) 208 5250
Email: mcom@mail.gov.mu
|
Export
Permits
Exports
of almost all items can be conducted freely except
for a few controlled items for which
export permits are required prior to effecting
exports.
More
information on the procedures and documentation
for the application for an export permit on the
above listed items can be obtained from the Commerce Division of the Ministry of Industry, Commerce and Consumer Protection which can be contacted on:
Ministry
of Industry, Commerce and Consumer Protection
Commerce Division
4th Floor Anglo Mauritius Building
Intendence Street
Port Louis
Tel: (230) 208 7170
Fax: (230) 208 5250
Email: mcom@mail.gov.mu
Website:
http://www.gov.mu/portal/site/commercesite
Plan and Plant Products
Phytosanitary certification and inspection of
plant and plant products for export are carried
out in conformity with the requirement of the
quarantine regulations of the importing country
in order to fulfill our obligations under international
agreements.
The
exporter or his agent shall present the consignment
either at the plant quarantine office or arrange
for inspection at his premises. Transport, labour
and other facilities for opening, sampling, repacking
etc shall be borne by the exporter.
It is
primordial that consignments are free of soil
and pest free.
More information can be obtained from the National
Plant Protection Office.
Ministry of Agro-Industry and Food Security
Agricultural Services
National Plant Protection Office
Contact Person: Mrs N R Leckraz
Position: Principal Research and Development Officer
Tel: (230) 464 4872
Fax: (230) 465 9591
Email: moa-pathology@mail.gov.mu
Website:
http://agriculture.gov.mu
Meat
and Fish products
The
Division of Veterinary Services (DVS) of the
Ministry of Agro-Industry and Food
Security certifies products/food of animal origin,
including fish and fishery products, intended
for export to E.U countries, and other countries
like USA, Japan, China, etc.
In this context, the services of the Division are available at DVS Headquarters, Réduit, and at Seafood Hub, 4th floor, TMC Building, Freeport, Roche Bois.
Furthermore, health certificates of live animals, e.g. day old chicks, pets (dogs & cats), monkeys, horses destined to be exported, are issued by the DVS, following rigorous assessment and health control of those animals. The certificates are issued, on specific conditions that satisfy the requirements of the importing countries, and also, the sanitary and phytosanitary measures of the World Trade Organisation (WTO).
More
information can be obtained from the DVS on the
following contact details:
Ministry of Agro-Industry and Food Security
Agricultural Services
Division of Veterinary Services
Contact Person: Dr Prayag
Position: Ag. Principal Veterinary Officer
Tel: (230) 454 1016, 454 1017
Fax: (230) 464 2210
Email: vetser@intnet.mu, moa-dvs@mail.gov.mu
WEbsite:
http://agriculture.gov.mu
Tea
An application for a Tea Export License should
be made at the Tea
Board on the following address:
Tea Board
P.O. Box 28
Eau Coulee
Wooton
Curepipe
Tel: (230) 675 1530, 675 1443
Fax: (230) 676 1445
Email: teaboard@intnet.mu
Website: http://www.gov.mu/portal/site/teaboard
Incoterms
(International Commercial Terms) 2010
Clearing
and Forwarding
International
Terms of Payment
Useful Websites:
Customs Department
Enterprise Mauritius
Ministry of
Industry, Commerce and Consumer Protection (Commerce Division)
Mauritius
Chamber of Agriculture
Ministry
of Agro-Industry and Food Security
- Fisheries Division
Mauritius
Standards Bureau
Mauritius
Bankers Association
|