One of the critical factors that determine a country’s degree of economic activity is exportation. Customs collects data for statistical purposes as well as helping to secure, monitor, and facilitate exports. The Port and the Airport are Mauritius’ two primary exporting locations. This section will emphasize crucial facts that participants (exporters, declarants, and the general public) must be aware of when engaging in export activities.

Export permit

You must submit the export permission applications to the relevant authorities for processing and approval before exporting any regulated items.

Export entries

Under the Customs Act of 1988, export entries and other clearances are legally binding declarations to Customs that include information on shipments that will be exported.

To submit export declarations on your behalf, Customs advises hiring a freight forwarding company or a Customs broker. This will be useful if you are unsure how to compile entries, the associated rules, determine a product’s tariff classification, customs value, or whether export permission is necessary.

Under the Customs Act of 1988, incorrect export entries are subject to penalties.

Submission of declaration

Before products are permitted entry into the port area or export warehouses at the airport, all entries must be submitted and processed.

Exemptions

Despite not needing to file an export declaration or bill of entry, the following items may nevertheless be subject to prohibitions or restrictions that must be followed:

• Human skeletons and remains.
• Items protected by an ATA Carnet.
• Exports via mail or courier of parcels, packets, and actual trade samples that are not goods for sale.

Note: Accompanied personal effects are free from the requirement to submit a customs declaration (but not goods for sale).

Lodgement timeframe

Your export declaration’s information is crucial. This gives Customs the ability to evaluate the risk involved and determine whether any shipments need to be examined before being shipped.

Before the merchandise is loaded for shipment, a customs declaration must be filed. General cargo containers should arrive at the container terminal 48 hours before the vessel’s anticipated departure date for export through sea freight (for reefer containers and dangerous goods the time frame is 24 hours). Goods should arrive at the export facility for airfreight 4 hours (at the very least) before the departure of the appropriate aircraft. An electronic export entry can be screened by our Customs Management System, which can then provide one of the following statuses:

• shipment allowed
• examination required 
• scanning.

The airport’s export department is open Monday through Friday from 8:45 a.m. to 8:00 p.m. and on Saturday from 9:30 a.m. to 8:00 pm. The officials may work on Sundays and public holidays if stakeholders request it.

Export entries can be cleared for shipping at the port until 00:00 hours.

However, the items might not be cleared in time for the planned voyage or flight if exporters submit an entry less than 48 hours before loading for sea freight or less than four hours before for airfreight (owing to processing delay and/or if an examination is necessary).

Responsibilities

The exporter is in charge of

• submitting a precise, accurate customs entry
• preserving all commercial records for a minimum of five years, and supplying them to Customs upon request.
• adhering to all statutory requirements.

Customs brokers

Any declaration or action made by the Customs broker or freight forwarding agent throughout this process is presumed to have also been made by the exporter when the exporter uses their services to clear goods through Customs. The exporter can also be responsible for any fines that the broker or freight forwarding agent accrues throughout this clearance procedure. The exporter is considered to be responsible for the broker’s or freight forwarding agent’s acts during the clearing procedure under customs law.