1.      No duty and taxes are levied on necessary and appropriate wearing apparel and used personal effects of a passenger arriving in Mauritius.

2.      Passengers arriving in Mauritius are requested to declare to the Customs Officer all goods they have in their possession and specifically all new articles which they have obtained abroad or during their travel. Articles which are in excess of the exemptions and allowances listed below are liable to duty.

3.      Passengers are requested in their own interest to make a correct and complete declaration when asked to do so. Any incorrect, untrue or incomplete declaration is an offence against the law. Penalties may be imposed and the goods involved forfeited.

GREEN AND RED CHANNELS

4.      If passengers consider that articles they are carrying in their luggage are within the duty-free allowance they are entitled to, they may leave through the Green Channel. Going through the Green Channel means that they have made a declaration to Customs that they are not carrying any articles which are leviable to customs duty or subject to any restrictions or prohibitions. Otherwise, they are requested to make a declaration to the Customs Officer.

RESTRICTED AND PROHIBITED GOODS

5.      The import of certain goods is restricted or prohibited and must be produced to the Customs. These goods include interalia :

·        arms and ammunition;

·        drugs and narcotics;

·        publications, films or video cassettes of an obscene nature;

·        sugarcane cuttings, vegetables, flowers or plants;

·        live or stuffed animals;

·        gold in coins, sheets or bars (unworked);

·        underwater fishing guns;

·        water scooters;

·        Cigarette paper.

ALLOWANCES AND CONCESSIONS

6.      (a) If a passenger is of 16 years of age or over he/she may bring in the following goods, free of customs duty:

(i) tobacco (including cigars and cigarettes) not exceeding 250 grammes;

(ii) spirits not exceeding 1 litre;

(iii) wine, ale or beer not exceeding 2 litres in all.

(b) If a passenger is 12 years of age or over and travelling on a Mauritian Passport no duty is leviable on articles (except arms and ammunition, tobacco and spirits in excess of the allowances specified above, and merchandise for sale) of a value for duty purposes not exceeding Rs 15,000. These articles should accompany the passenger.

(c) If a passenger is less than 12 years of age or travelling on a Non-Mauritian Passport, no duty is leviable on articles (except arms and ammunition, tobacco and spirits in excess of the allowances specified above, and merchandise for sale) of a value for duty purposes not exceeding Rs 7,500. These articles should accompany the passenger.

(d) A tourist visiting Mauritius, in addition to allowances and concessions in paragraphs 6(a) & 6(c) above, may bring along with him/her the following goods free of customs duty:

·        one portable musical instrument;

·        one portable sound and/or image recorder;

·        one portable radio receiver;

·        one portable video camera;

·        one camera;

·        one cine camera;

·        one sporting firearm with not more than 50 cartridges (Police permit is required before importation);

·        one non-powered bicycle;

·        one windsurfer and up to 3 assorted sails;

·        one surf board;

·        Fishing equipment but excluding guns of any type.

These articles should have been used by the tourist and must be re-exported on departure.

PURCHASES IN DUTY FREE SHOPS

7.      Any articles purchased en route in duty free shops  are regarded as new articles and must be declared to the Customs Officer on arrival if they, together with any similar goods being carried, exceed allowances in paragraph 6.

COMMERCIAL IMPORTATIONS

8.      Merchandise for sale found in a passenger's luggage shall be directed to Pats Warehouse and shall be cleared on production of a Customs declaration and payment of the appropriate duties and taxes.

Passengers are hereby informed that merchandise are not covered within the duty free allowances or concessions.

COMPLAINTS

9.      Any passenger having a complaint needs to contact the Principal Customs Officer before leaving the customs area.

A Complaints Bureau is located at the Customs Headquarters, IKS Building, Port Louis, with Hot Line Telephone No. 8009200 or Fax no 8009400. Complaints/suggestion boxes have also been placed at the Customs Headquarters in the arrival, departure and cargo halls of the SSR Int. Airport and at the Parcels Post Office, Port Louis.

OFFICIAL RECEIPTS

An official receipt will be issued for all payments made to Customs and for articles which for any reasons have been detained by Customs. On no account should a passenger pay any money or leave any goods in customs custody without receiving a receipt.