Académique Documents
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Culture Documents
Overview:
Any person wishing to export goods on a commercial basis must hold a Business Registration Card from the
Companies Division.
1.2 MRA
Registration with the Mauritius Revenue Authority is compulsory for companies with an annual turnover
exceeding Rs 2 million.
1.3 Customs
All exporters must be registered with the Customs Department. Registration is done at the following address:
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500/01
Fax: (230) 216 9567
Email: customs@mra.mu
Website: http://mra.gov.mu/index.php/importexport-a-others/more-topics-gg/registration
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.
Useful website:
http://www.mra.mu
1.4 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.
The form (Request for H.S classification) can be downloaded from the following MRA website:
http://mra.gov.mu/index.php/download-centre/customs-forms
Note: Please read instruction carefully on the second page of the form before filling the form.
The main documents that are relevant to the exporter are listed hereunder:
Invoice
o 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
o 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 / Airway bill
o 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
o 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)
o 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)
o 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.
Certificate of origin (if applicable)
o 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.
You can download the controlled goods from the following website http://www.ftl.mu/useful-links/
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:
Certificates AGOA
Textiles and textiles articles exported to USA and Canada require an export permit from the Ministry of
Commerce.
A VISA Certificate will be further required for exportation to USA. The Original VISA Certificate should be
submitted to the Origin Section for final approval prior to submission.
Useful website:
http://www.agoa.info/
SADC
A Southern African Development Community (SADC) Certificate of Origin is an electronic version data approved
and signed by the Origin Unit, Industry Section of the Customs Department, is required for the exportation to
SADC member stats. The Original will be then stamped and signed by the reception desk officer at Export
Section and handed over to the exporter or his broker.
Useful website:
http://www.sadc.int/
http://www.sadctrade.org/
A EUR1 Certificate is an electronic version data duly approved and print by the Origin Unit of the Industry
Section is required for exportation to the EU Mender states for eligibility to Preferential Treatment.
COMESA
A Common Market for Eastern and Southern Africa is approved at the Ministry of Industry, Commerce and
Consumer Protection Commerce Division. First of all, need to fill out a form to be registered. Form of blank
COMESA certificate is available at the Ministry of Industry, Commerce. COMESA is divided into two groups. A
COMESA Group I Member States trade on a full duty free and quota free basis. COMESA Group II Member States
either grant partial tariff reduction or do not offer any tariff reduction.
Useful Website:
http://commerce.gov.mu/
IOC
The Indian Ocean Commission (IOC) is an intergovernmental organisation that joins Comoros, Madagascar,
Mauritius, France (for Réunion and Mayotte), and the Seychelles together to encourage cooperation. The main
objectives of the IOC are to promote diplomatic cooperation and to strengthen economic and commercial ties
among the Indian Ocean islands. Presently, only Mauritius and Madagascar are granting trade preferences under
the IOC trade regime and there are no customs duties for products meeting the IOC rules of origin between the
two countries. The IOC Certificate of Origin is both issued and approved by the Customs Department of the
Mauritius Revenue Authority and is an online application made through the exporter , Freight Forwarder or the
Custom Broker.
Useful Website:
http://www.coi-ioc.org/
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 fulfil our obligations
under international agreements.
Prospective exporter or their agent shall notify the Officer in Charge at Reduit office, Tel: 464 4872 / 466 9067,
Fax: 464 4874, at least 48 hours prior to actual date of shipment.
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.
For non-commercial consignment, exporter may call during office hours either at our main office at Réduit or at
anyone of our sub offices at:
Copy of the Plant Import Permit (wherever applicable) issued by the importing country should be
produced.
More information can be obtained from the National Plant Protection Office,
The Division of Veterinary Services is the National Competent Authority for the certification of 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.
More information can be obtained from the DVS on the following contact details:
The word “incoterm” is an abbreviation of International commercial terms and the chosen incoterm is a term of
the contract of sale. These incoterms are fact, key elements of international contracts of sale, since they tell the
parties what to do with respect to:
Carriage of goods from Shipper to Consignee ,and
Export and Import clearance
They also explain the division of costs and risk between the shipper and the consignee.
Useful link:
http://www.ftl.mu/wp-content/uploads/FTL-incoterms2010-Final.pdf
Incoterms are very important; call your freight forwarder for more information.