C

Customs Act

Customs (Cargo Community System) Regulations 2008

[GN 59 of 2008 – 12 April 2008] [Section 163]

1. These regulations may be cited as the Customs (Cargo Community System) Regulations 2008.

2. In these regulations –

"Act" means the Customs Act;

"AEO" means an authorised economic operator;

"AEO Certificate" means a certificate issued under regulation 8;

"authorised economic operator" means an economic operator who has been granted the status of authorised economic operator and holds an AEO Certificate under regulation 8;

"cargo" –

(a) has the same meaning as in the Customs Act; and

(b) includes container, whether in transit or not;

"cargo community system" –

(a) means the electronic network system for the submission of advance information relating to cargo before the cargo is either imported into, or exported from, Mauritius by any mode of commercial transportation; but

(b) does not include the operation of TradeNet;

"Customs Management System" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"economic operator" –

(a) means any importer, exporter, manufacturer, freight forwarding agent, broker, carrier, port operator, airport operator or proprietor or occupier
of bonded warehouse; and

(b) includes any party involved in the international movement of goods in whatever function,

registered with the Director-General under regulation 5 to use the cargo community system;

"electronic declaration" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"organisation" means an organisation approved under regulation 3;

"risk" means the likelihood of an event occurring in connection with goods imported into, or exported from, Mauritius, which –

(a) prevents the correct application of customs laws; or

(b) poses a threat to security and safety, public health, environment or to consumers;

"risk management" –

(a) means the systematic identification of risk and implementation of measures necessary for limiting exposure to risk; and

(b) includes collection of data and information, analysis and assessment of risk, taking action, regular monitoring and review of process and outcome,

in accordance with international best practice;

"TradeNet" has the same meaning as in the Customs (Use of Computer) Regulations 1997.

3. (1) No organisation shall operate the cargo community system unless it is approved by the Minister.

(2) Where an organisation is approved under paragraph (1), the approval shall be for a period of 10 years as from the date of the coming into operation of the cargo community system and may be renewed for one or more periods not exceeding 5 years, subject to such terms and conditions as the Minister may determine.

4. (1) No economic operator shall, for the purpose of section 16A(b) of the Act, import into, or export from, Mauritius any cargo, as from such date as may be determined by the Director-General, unless he submits advance information relating to cargo through the cargo community system.

(2) For the purpose of paragraph (1), the cargo community system shall interface with TradeNet and the Customs Management System, on such terms and conditions as may be mutually agreed by the parties operating the systems.

5. (1) Every economic operator shall first register with the Director-General in such form and manner as may be determined by the Director-General, specifying –

 (a) his full name and address;

 (b) the location of his computer system;

 (c) the full name and designation of each of the persons authorised to operate the cargo community system; and

 (d) such other particulars as the Director-General may require.

(2) Where there is any subsequent change in the information or particulars provided under paragraph (1), the economic operator shall forthwith notify the Director-General in writing or electronically of the change.

6. Any economic operator may apply to the Director-General for the status of authorised economic operator in such form and manner as may be determined by the Director-General.

7. (1) The Director-General shall specify, in guidelines, details of the criteria for granting the status of authorised economic operator, which shall be posted on the website of the Authority.

(2) The criteria under paragraph (1) shall include –

 (a) an appropriate record of compliance with Customs requirements;

 (b) a satisfactory system of managing commercial records and, where appropriate, transport records which allows appropriate Customs controls;

 (c) where appropriate, proven financial solvency; and

 (d) where applicable, appropriate security and safety standards.

8. Where the Director-General is satisfied that the applicant under regulation 6 meets the criteria referred to in regulation 7, he shall grant the status of authorised economic operator by issuing –

(a) an AEO Certificate – Customs Simplifications;

(b) an AEO Certificate – Security and Safety Facilitations; or

(c) an AEO Certificate – Customs Simplifications/Security and Safety Facilitations,

to the applicant, on such terms and conditions as the Director-General may determine.

9. Where the status of authorised economic operator is granted under regulation 8, the authorised economic operator shall benefit from –

(a) the use of Customs simplifications;

(b) facilitations that may be granted in respect of Customs controls relating to security and safety, taking into account the criteria for risk management,

as the Director-General may determine.

10. (1) Any AEO Certificate shall remain valid unless it is surrendered or the status of authorised economic operator is suspended or revoked.

(2) An authorised economic operator may, at any time, surrender his AEO Certificate.

(3) An authorised economic operator who wishes to surrender his AEO Certificate shall give written notice of his intention to the Director-General, specifying the reasons therefor and return the AEO Certificate.

(4) Where an AEO Certificate is surrendered, the holder shall lose the status of authorised economic operator.

(5) The Director-General may, at any time, suspend or revoke the status of authorised economic operator where –

 (a) the authorised economic operator no longer meets the criteria for the status of authorised economic operator;

 (b) the authorised economic operator operates in breach of the terms and conditions of the AEO Certificate;

 (c) any information furnished by the applicant for the grant of status of authorised economic operator was at the time when the information was furnished, false or misleading in any material particular or was subject to a material omission; or

 (d) any director or officer of a company which has been granted the status of authorised economic operator is convicted of an offence against customs laws or of any offence involving fraud or dishonesty, or is in breach of any of the provisions of customs laws.

(6) Where the status of authorised economic operator is suspended, the holder of the AEO Certificate shall, during the period of the suspension, cease to benefit from the simplifications and facilitations referred to in regulation 9.

(7) The Director-General shall, subject to paragraph (8), before the suspension or revocation of the status of authorised economic operator, by written notice inform the authorised economic operator of the reasons for the proposed suspension or revocation and request him to submit to the Director-General, within 14 days of the notification written reasons as to why the status of authorised economic operator should not be suspended or revoked.

(8) Where the Director-General is of opinion that the status of authorised economic operator is to be suspended or revoked with immediate effect, written notice of the suspension or revocation and the reasons therefore shall be given to the authorised economic operator forthwith, and the authorised economic operator shall be entitled to submit to the Director-General, within 14 days of the notification, written reasons as to why the status of authorised economic operator should be reinstated.

(9) Where the status of authorised economic operator has been suspended or revoked, the authorised economic operator shall, on receipt of a notification to that effect by the Director-General, within 7 days, surrender the AEO Certificate to the Director-General.

11. Any fee or charge imposed by the organisation for the supply of services to economic operators shall –

(a) not exceed 325 rupees per electronic declaration during the 3 years following the date of the coming into operation of the cargo community system; and

(b) thereafter, not exceed such amount per electronic declaration, as may be determined by the Director-General by taking the rate of return on equity calculated at Repo rate plus 2 per cent.

12. (1) No manifest or report of cargo shall be submitted to the Director-General unless it is submitted through the cargo community system within such time as the Director-General may determine.

(2) On receipt of the information under paragraph (1), the organisation shall immediately transmit the information to the organisation operating the TradeNet.

13. The Director-General may require a hard copy of the manifest or report referred to in regulation 12 to be submitted within such time as he may specify.

14. The economic operator shall be solely responsible for his login and password for all transactions made through the cargo community system and all consequences arising from its use or misuse.

15. Where, in respect of any advance information relating to cargo is submitted through the cargo community system, the economic operator shall keep at his business premises, for a period of at least 5 years from the date the information is submitted, a data log providing a complete historical record of data interchanged as they are sent and received.

16. The Director-General or a proper officer may, at all reasonable times, for the purposes of these regulations enter the business premises of an economic operator and –

(a) require the authorised economic operator or any of his employees to –

 (i) retrieve any electronic advance information relating to cargo and submit a printout of such information;

 (ii) produce the documents relating to the cargo; and

 (iii) retrieve the data log relating to a specified period and submit a printout certified by the authorised economic operator as being true and correct;

(b) retain any document or record and take copies or extracts therefrom; and

(c) require any person on those premises to give him all reasonable assistance and to answer all proper questions either orally or in writing.

17. Where an economic operator ceases business, he shall forthwith notify the Director-General in writing of the cessation of the business.

18. Any person who contravenes these regulations shall commit an offence and
shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years.

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Customs (Certificate of Origin under IOC Trade Protocol) Regulations 2009

[GN 182 of 2009 – 1 April 2010] [Section 163]

1. These regulations may be cited as the Customs (Certificate of Origin under IOC Trade Protocol) Regulations 2009.

2. In these regulations –

"certificate" means the certificate of origin referred to in Annex 1 to the Protocol and set out in the form specified in the First Schedule;

"Customs Authority" means the customs authority of any Member State of the IOC;

"Customs Management System" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"export" means any product exported from Mauritius to any State within the IOC and qualifying for a certificate;

"IOC" means the Indian Ocean Commission;

"IOC Trade Protocol" means the Protocole sur les régles d'origine des produits échangés entre les Etats membres de la Commission de l'Océan Indien established under the Accord Général de Coopération entre les Etats de la Commission de l'Océan Indien;

"Protocol" means the IOC Trade Protocol;

"TradeNet" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"TradeNet user" has the same meaning as in the Customs (Use of Computer) Regulations 1997.

3. (1) No person, other than the Director-General, shall print or cause to be printed the forms set out in the Schedules.

(2) The form of the certificate shall –

 (a) measure 210 x 297 millimetres, with the IOC logo on paper sized for writing and weighing not less than 25 gramme per square metre;

 (b) include a reference that the printer has been approved by the Director-General and shall bear the name and address of the printer, or a mark, by which the printer may be identified and a serial number, printed or not, by which it may be identified; and

 (c) bear the seal of the Customs.

4. (1) No TradeNet user shall submit the form of certificate duly filled in otherwise than in the manner referred to in paragraph (b).

(2) Unless otherwise authorised by the Director-General, every TradeNet user shall, in respect of every export, submit, in due time to the Director-General, the form of certificate duly filled in, electronically, through the TradeNet.

(3) The form of the certificate under paragraph (2) shall, in respect of the export, be accompanied by –

 (a) a declaration by the producer, referred to in Annex 2 to the Protocol and as set out in the Second Schedule;

 (b) a copy of the original import Customs declaration relating to the import of any raw materials used in the working or processing of the export;

 (c) a copy of the original export Customs declaration;

 (d) a copy of the export invoice; and

 (e) any other document, evidence or sample as may be required by
the Director-General.

(4) The Director-General shall, on being satisfied that the exporter has complied with paragraphs (1), (2) and (3), issue, subject to regulation 6, the certificate to the exporter through the Customs Management System at the time the exportation is effected or ensured.

(5) The entries and particulars recorded in the TradeNet in respect of the form of certificate submitted by a TradeNet user, and in the Customs Management System in respect of the certificate issued by the Director-General, shall be presumed, unless evidence to the contrary is adduced, to be correct.

5. No person, other than the Director-General, shall issue a certificate in respect of any export to any Member State of the IOC.

6. (1) A certificate may exceptionally be issued after exportation of the products to which it relates where –

 (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

 (b) it is proved to the satisfaction of the Director-General that a certificate was issued but was not accepted at importation for technical reasons.

(2) For the purpose of paragraph (1), the exporter shall indicate in the form of the certificate the place and date of exportation of the products to which the certificate relates and state the reasons for his request.

(3) Where a certificate is issued under paragraph (1), it shall be endorsed with the words "issued retrospectively".

7. (1) In case of theft, loss or destruction of a certificate, the exporter may apply to the Director-General for a duplicate.

(2) Where a duplicate is issued under paragraph (1) –

 (a) it shall be endorsed with the word "duplicate" in box 5 of the duplicate certificate; and

 (b) it shall bear the date of issue of the original certificate and shall take effect as from that date.

8. (1) Any Customs Authority may request another Customs Authority to verify the authenticity and accuracy of a certificate issued by the latter authority and for this purpose, a request shall comply with the provisions of Annexes 3 and 4 to the Protocol and as set out in the Third Schedule.

(2) Any verification under paragraph (1) shall be made within 3 months from
the date of the request.

9. Any person who –

(a) submits, for the purposes of the form of certificate referred to in regulation 4, a document which is false, incorrect or misleading in any material particular, or which is not a genuine document;

(b) provides in any document, any information which is false or misleading
in any material particular;

(c) tampers with a certificate or causes a certificate to be tampered with;

(d) prepares or presents a certificate purporting it to be a genuine certificate which is not, in fact, a genuine certificate;

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years and the goods which are the subject matter of the contravention shall be liable to forfeiture.

10. –

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FIRST SCHEDULE

[Regulation 2]

CERTIFICAT D'ORIGINE

CERTIFICATE OF ORIGIN

.....

Reference no. .....

COMMISSION DE L'OCEAN INDIEN
INDIAN OCEAN COMMISSION

CERTIFICAT D'ORIGINE
CERTIFICATE OF ORIGIN

2. Destinataire (nom et adresse commerciale) ................

......................................................................................

......................................................................................

Consignee (name and business address) .........................

......................................................................................

......................................................................................

3. Pays dont les produits sont considérés comme originaires .................................................................

Country from which the products are considered as originating from ......................................................................................................................

4. Renseignements concernant le transport ...................

......................................................................................

Transport details .............................................................

......................................................................................

5. Réservé à l'usage officiel ....................

................................................................

For official use only ....................................

................................................................

................................................................

6. Marques et numéros – nombre et types d'emballage, désignation des marchandises .........................................

.....................................................................................

.....................................................................................

Marks and numbers – numbers and kind of packages, description of goods .......................................................................

......................................................................................

7. Tarif douanier N° .....

 Customs tariff no. .....

8. Critére d'origine (voir au verso)

 Origin criterion (see overleaf)

9. Poids brut ou autre quantité ...................

....................................................................

Gross weight or other quantity .......................

....................................................................

10. Facture N^o.

.....

 Invoice no. .......

11. Declaration de l'exportateur/ producteur/ fournisseur*

12. Visa de la douane
 Customs stamp

Je soussigné, déclare que les éléments et declarations ci-dessus sont corrects, et que toutes les marchandises sont produites à (pays) .............................................................

conformément aux régles d'origine de la COI.

La déclaration ci-dessus est certifiée conforme

Declaration certified

Document d'exportation ........................

Export documents

I, the undersigned, hereby declare that the above details and statements are correct, that all the goods are produced in (country ) ......................................................................

In conformity with the IOC rules of origin

Bureau de douanes de ............................

Customs office

Pays de délivrance .................................

Issuing countryLieu, date et signature du déclarant –

..........................................................................

..........................................................................

..........................................................................

Place, date, signature of declarant –

..........................................................................

..........................................................................

.......................................................................... 

A ................................. le ..........................

(Cachet-stamp)

......................................

 Signature

*Rayer les mentions inutiles/Please delete the description not applicable.

INSTRUCTION POUR REMPLIR LE FORMULAIRE DU CERTIFICAT D'ORIGINE

(1) Les formules peuvent être remplies par n'importe quel procédé à condition que les mentions soient indélébiles et lisibles.

(2) Les ratures et les surlignonats ne sont pas permises sur les certificats. Toute modification doit être faite en rayant les mentions erronées et en ajoutant les corrections nécessaires qui doivent être endossées par les autorités douaniéres.

(3) Tout espace non utilisé doit être barré pour éviter des adjonctions ultérieures.

(4) Si cela est justifié par les conditions d'exportation, une ou plusieurs copies peuvent être établies en plus de l'original.

(5) Les lettres suivantes doivent être utilisées aux endroits appropriés (Case 8) pour remplir un certificat –

–"P" pour les marchandises produites [Régles 2.1(a)]

–"M" pour les marchandies auxquelles s'applique le critére de la proportion de matériaux [Régles 2.1(b)(i)]

–"V" pour les marchandises auxquelles s'applique le critére de la valeur ajoutée [Régle 2.1(b) (ii) et (c)]*

INSTRUCTIONS FOR COMPLETING THE FORM OF CERTIFICATE OF ORIGIN

(1) The forms may be completed by any process provided that the entries are indelible and legible.

(2) No erasure or super-imposition shall be allowed on the certificate. Any alteration shall be made by striking out the erroneous entries and making any additions required shall be endorsed by the customs authority.

(3) Any unused spaces shall be crossed out to prevent any subsequent addition.

(4) If warranted by export trade requirements, one or more copies may be drawn up in addition to the original.

(5) The following letter shall be used when completing a certificate in the appropriate place (Box 8) –

– "P" for goods wholly provided [Rule 2.1(a)]

– "M" for goods to which the materials content criterion applies [Rule 2.1(b)(i)]

– "V" for goods to which the value added criterion applies [Rule 2.1(b)(ii) and (c)]*

* Il convient également d'indiquer le pourcentage applicable en vertu de l'article pertinent.

* The relevant percentage applicable under the relevant rule shall also be quoted.

N.B.

Toute personne qui présente ou fait présenter sciemment un document sur lequel figure une quelconque information fausse dans le but d'obtenir un certificat d'origine, ou au cours de vérifications ultérieures d'un tel certificat, se rend coupable d'une infraction et encourt des sanctions.

Any person who knowingly furnishes or causes to be furnished a document which is false in any material particular for the purpose of obtaining a Certificate of Origin or during the course of any subsequent verification of such certificate, shall commit an offence and shall, on conviction, be liable to penalty.

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SECOND SCHEDULE

[Regulation 4]

DÉCLARATION DU PRODUCTEUR

A QUI DE DROIT

En vue de bénéficier du traitement préférential en vertu des dispositions de l'article 2 du Protocole sur les régles d'origine des produits échangés entre les Etats membres de la Commission de l'Océan Indien –

je declare par la présente –

 (a) que les marchandises énumérées dans la présentation et dont les quantités sont précisées ci-dessous ont été produites par le/(la) présent(e) société/entreprise/atelier/fournisseur *

 (b) qu'il est possible de prouver que les marchandises énumérées ci-dessous sont conformes aux critéres d'origine indiqués dans le Protocole sur les régles d'origine de la Commission de l'Océan Indien.

DECLARATION BY THE PRODUCER

TO WHOM IT MAY CONCERN

For the purpose of claiming preferential treatment under the provisions of rule 2 of the Protocol on the rules of Origin for Products to be traded between the Member States of the Indian Ocean Commission –

Hereby declare –

(a) that the goods listed here in quantities as specified below have been produced by this company/enterprise/workshop/supplier*;

(b) that evidence is available that the goods listed below comply with the origin criteria as specified by the Protocol on the rules of Origin for the Indian Ocean Commission.

COMMISSION DE L'OCÉAN INDIEN

INDIAN OCEAN COMMISSION

LISTE DES MARCHANDISES

LIST OF GOODS

(Sceau)

(Stamp mark) 

....................................

Signature du producteur

Signature of manufacturer

* Biffer les mentions inutiles

Please delete the description not applicable

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THIRD SCHEDULE

[Regulation 8]

COMMISSION DE L'OCÉAN INDIEN INDIAN OCEAN COMMISSION

FORMULAIRE DE VÉRIFICATION DE L'ORIGINE

FORM FOR VERIFICATION OF ORIGIN

A. Demande de vérification adressés à ...........................................................................

Request for verification, to ..........................................................................................

La vérification de l'authenticité et de l'exactitude du présent certificat a été demandée

Verification of the authenticity and accuracy of this certificate is requested

..........................................   ..................................................

 (lieu et date)     SCEAU

  (place and date)    STAMP

............................................

 Signature

B. Résultat de la vérification

 Result of the verification

La vérification effectuée montre que le présent certificat* –

Verification carried out shows that this certificate* –

	a été délivré par le bureau des douanes indiqués et que les informations qu'il contient sont exactes
was issued by the Customs Office and that the information contained therein is accurate
	ne correspond pas aux critéres d'authenticité et d'exactitude
does not meet the requirements as to authenticity and accuracy

.....................................................   ....................................

 (lieu et date)      SCEAU

 (place and date) STAMP

.........................................

 Signature

* Marquer d'une croix la case appropriée

Insert X in the appropriate box

COMMISSION DE L'OCÉAN INDIEN

DEMANDE D'INFORMATIONS COMPLEMENTAIRES CONCERNANT LA VÉRIFICATION DES PIÈCES JUSTIFICATIVES D'ORIGINE

PARTIE A – DÉTAILS DES MARCHANDISES POUR LESQUELLES DES INFORMATIONS COMPLÉMENTAIRES SONT DEMANDÉES

PARTIE B – LE PROCESSUS DE PRODUCTION EFFECTUÉ, LES MATÉRIAUX UTILISÉS, LES DETAILS DU COÛT, ETC.

PARTIE C – DÉCLARATION

Je soussigné, ..............................................................................................................

   (nom et capacité du signataire)

de ..................................................................................................................................,

   (nom de la société / atelier et adresse)

déclare que les détails et affirmations ci-dessus sont justes et ils sont fournis en connaissance des prescriptions de l'article 2 du Protocole sur les Régles d'Origine des marchandises entre les Etats membres de la COI.

...........................      ....................................

Date        Signature

PARTIE D – CERTIFICATION

Ceci certifie que, sur la base des contrôles entrepris, la declaration faite par I '˜exportateur est correcte.

...............................................................................................................................................

...............................................................................................................................................

........................................................................

(lieu et date)
........................................................................

Signature et sceau de l'autorité douaniére

NOTES

Seules les sections appropriées de la partie B doivent être déclarées.

La quantité unitaire qui est appliquée aux coûts de fabrication doit être mentionnée.

La période durant laquelle la production a eu lieu doit être mentionnée.

Si la valeur des matériaux non originaires des Etats membres de la COI au sens du présent Protocole ne peut être déterminée, alors la valeur qui doit être inscrite à la partie B(7) est le prix le plus recent payé dans l'Etat membre où ils ont été utilisées dans le processus de production, déduction faite des taxes intérieures.

Les "Coûts Directs de la main d'oeuvre" se référent à la proportion des coûts des marchandises produites et représentent les salaires, les revenus et autres honoraires alloués en fonction des personnes impliquées dans la production des marchandises.

Les "Frais Généraux" comprennent les coûts attribuables à l'énergie, les combustibles, I'usine, la machine, et l'outillage utilisés dans la production aussi bien que les matériaux utilisés dans la maintenance d'une telle usine, des machines et des outils.

_______________

Customs (Compoundable Offence and Compounding Amount) Regulations 2012

[GN 1 of 2013 – 1 January 2013] [Sections 162(1) and 163]

1. These regulations may be cited as the Customs (Compoundable Offence and Compounding Amount) Regulations 2012.

2. In these regulations –

"Act" means the Customs Act.

3. For the purpose of section 162(1) of the Act –

(a) a compoundable offence shall be an offence specified in the second column of the Schedule;

(b) the compounding amount for that offence shall be the corresponding amount specified in the fifth, sixth or seventh column of the Schedule, as the case may be.

4. –

_______________

SCHEDULE

[Regulation 3]

COMPOUNDABLE OFFENCE AND COMPOUNDING AMOUNT

_______________

Customs (Computer Document) Regulations 1994

[GN 155 of 1994 – 28 July 1994] [Section 163]

1. These regulations may be cited as the Customs (Computer Document) Regulations 1994.

2. (1) In these regulations –

"Act" means the Customs Act;

"computer" means any device for processing and storing information.

(2) Any reference to information being derived from other information is a reference to its being derived therefrom by calculation, comparison or any other process.

3. Where a computer system is approved by the Director-General under section 16A of the Act, the conditions to be satisfied for the purpose of section
158A of the Act shall be that –

(a) the statement contained in the document was processed by the computer during a period over which the computer was being used to process and store information; and

(b) the computer was operating properly throughout the material period or, where the computer was not operating properly or was out of operation during that part of the material period, the processing or storing of the statement contained in the document or the accuracy of its contents was not affected.

4. For the purpose of section 16A of the Act, where over any period the function of processing or storing information in relation to any activities carried on over that period was performed by computers whether –

(a) by a combination of computers operating over that period;

(b) by different computers, or by different combination of computers, operating in succession over that period;

(c) in any other manner involving the successive operation over that period, in whatever order, of one or more computers or one or more combination of computers,

all the computers used for that purpose during that period shall be treated for the purpose of section 16A of the Act as constituting a single computer and references in the Act to a computer shall be construed accordingly.

5. For the purpose of section 158A of the Act –

(a) information shall be taken to be supplied to a computer where it is supplied thereto in any appropriate form and whether it is so supplied directly, or by means of any appropriate equipment, with or without human intervention;

(b) the document shall be taken to be produced by a computer whether it was produced by it directly, or by means of any appropriate equipment, with or without human intervention.

6. In any proceedings where a document containing a statement is produced pursuant to section 158A of the Act, a certificate –

(a) identifying the document containing the statement and describing the manner in which it was produced;

(b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer;

(c) dealing with any of the matters to which the conditions specified in regulation 3 relate,

and purporting to be signed by a person holding a responsible position in relation to the operation of the relevant device or, the management of the relevant activities, as the case may be, shall be evidence of any matter stated in the certificate.

7. –

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Customs (Export Licence for Sugar to European Community) Regulations 2009

[GN 124 of 2009 – 1 October 2009] [Section 163]

1. These regulations may be cited as the Customs (Export Licence for Sugar to European Community) Regulations 2009.

2. In these regulations –

"export licence" means an export licence, in the form set out in the Schedule, in respect of export of sugar under Tariff Heading 1701 from Mauritius to any member State within the European Community referred to in Article 4(4)(b) of the European Community Regulation no. 828 of 2009.

3.

 No person, other than the Director-General, shall print or cause to be printed the form set out in the Schedule.

4

. (1) No person shall export sugar under Tariff Heading 1701 from Mauritius to any member State within the European Community unless he holds an export licence.

(2) A person exporting sugar under Tariff Heading 1701 from Mauritius to any member State within the European Community shall, in due time, submit to the Director-General, the export licence form filled in triplicate.

(3) The export licence form shall be accompanied by –

 (a) a certified copy of the document justifying the quantity of sugar to be exported during the marketing year; and

 (b) the sale contract, proforma invoice, shipping order or any such other document as the Director-General may require.

(4) The Director-General shall, on being satisfied that the person has complied with paragraphs (2) and (3), issue the export licence to the person.

5.

 No person other than the Director-General shall issue an export licence.

6. Any person who –

(a) submits, for the purpose of an export licence, a document which is false, incorrect or misleading in any material particular;

(b) provides in any document, any information which is false or misleading in any material particular;

(c) tampers with an export licence or causes an export licence to be tampered with; or

(d) prepares or presents an export licence purporting to be a genuine export licence which is in fact not a genuine licence,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years, and the goods which are the subject matter of the offence shall be liable to forfeiture.

7. –

_______________

SCHEDULE

[Regulation 2]

EXPORT LICENCE REFERRED TO IN ARTICLE 4( 4)(B) OF THE EUROPEAN COMMUNITY REGULATION NO. 828 OF 2009

_______________

Customs (Maximum Number of Customs House Brokers) Regulations 2008

[GN 43 of 2008 – 15 March 2008] [Sections 119(3) and 163]

1. These regulations may be cited as the Customs (Maximum Number of Customs House Brokers) Regulations 2008.

2. In these regulations –

"Act" means the Customs Act.

3. For the purpose of section 119(3) of the Act, the maximum number of persons who may be authorised to act as customs house brokers shall be 150.

_______________

Customs (Movement Certificate EUR 1) Regulations 2005

[GN 81 of 2005 – 21 May 2005] [Section 163]

1. These regulations may be cited as the Customs (Movement Certificate EUR 1) Regulations 2005.

2. In these regulations –

"Agreements" means the IEPA and the Turkey FTA;

"application" means an application for a certificate set out in the form set out in the First Schedule;

"approved exporter" means an exporter who –

(a) makes frequent exports;

(b) offers to the satisfaction of the Director-General all guarantee necessary to verify the originating status of the products as well as the fulfilment of the other requirements of the Agreements;

(c) is subject to such conditions as the Director-General may determine,

and authorised as such by the Director-General;

"certificate" means the movement certificate EUR 1 set out in the form specified in Second Schedule;

"Customs Management System" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"export", for the purposes of these regulations, means –

(a) any product exported from Mauritius to any State within the European Union under the IEPA and qualifying for a certificate or an invoice declaration; or

(b) any product –

 (i) of which the HS Code is listed in the Fourth or Fifth Schedule;

 (ii) falling under Chapters 25 to 97 of the Customs Tariff Act, excluding any product of which the HS Code is listed in the Sixth Schedule,

which is exported to the Republic of Turkey under the Turkey FTA, and qualifying for a certificate or an invoice declaration;

"IEPA"means the interim agreement establishing a framework for an economic partnership agreement between Eastern and Southern Africa States and the European Community and its member States and signed by the Republic of Mauritius on 29 August 2009;

"invoice declaration" means a declaration given by an exporter on an invoice, delivery note or any other commercial document describing the products concerned in sufficient detail to enable them to be identified, referred to in the Agreements and set out in the Third Schedule;

"Trade Net" has the same meaning as in the Customs (Use of Computer) Regulations 1997;

"Turkey FTA" means the Free Trade Agreement between the Republic of Turkey and the Republic of Mauritius signed on 9 September 2011.

[Reg. 2 amended by reg. 3(a) of GN 15 of 2006 w.e.f. 4 February 2006; reg. 3 of GN 28 of 2008 w.e.f. 1 January 2008; reg. 3 of GN 184 of 2009 w.e.f. 29 August 2009; reg. 3 of GN 196 of 2013 w.e.f. 1 June 2013.]

3. (1) No person other than the Director-General shall print or cause to be printed the forms set out in the First Schedule and the Second Schedule.

(2) The form of the certificate shall –

 (a) measure 210 x 297 millimetres, a tolerance of up to plus 8 millimetres or minus 5 millimetres in the length may be allowed and the paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 grammes per square metre;

 (b) have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye;

 (c) include a reference that the printer has been approved by the Director-General; bear the name and address of the printer or a mark by which the printer can be identified and a serial number, printed or not, by which it can be identified; and

 (d) bear the seal of the Customs.

[Reg. 3 amended by reg. 3(b) of GN 15 of 2006 w.e.f. 4 February 2006.]

4. (1) No TradeNet user shall submit an application otherwise than in the manner referred to in paragraph (1A).

(1A) Unless otherwise authorised by the Director-General, every TradeNet user shall, subject to regulation 9, in respect of every export, submit, in due time to the Director-General the application, together with the form of the certificate duly filled in electronically through the TradeNet.

(2) The application and the form of the certificate under paragraph (1A) shall be accompanied by –

 (a) a copy of the original import Customs declaration relating to the import of any raw materials used in the working or processing of the export;

 (b) a copy of the original export Customs declaration; and

 (c) any other document, evidence or sample as may be required by the Director-General.

(3) The Director-General shall, on being satisfied that the applicant has complied with the provisions of paragraphs (1A) and (2), issue, subject to regulation 6, the certificate to the exporter through the Customs Management System at the time the exportation is effected or ensured.

(4) The entries and particulars recorded in the TradeNet in respect of an application and in the form of certificate submitted by a TradeNet user and in the Customs Management System in respect of the certificate issued by the Director-General shall be presumed, unless evidence to the contrary is adduced, to be correct.

[Reg. 4 amended by reg. 3(c) of GN 15 of 2006 w.e.f. 4 February 2006.]

5. No person other than the Director-General shall issue a certificate respect of any export to any State within the European Union or to the Republic of Turkey.

[Reg. 5 amended by reg. 4 of GN 196 of 2013 w.e.f. 1 June 2013.]

6. (1) A certificate may exceptionally be issued after exportation of the products to which it relates where –

 (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

 (b) it is proved to the satisfaction of the Director-General that a certificate was issued but was not acceptable at importation for technical reasons.

(2) For the purpose of paragraph (1), the exporter shall indicate in his application the place and date of exportation of the products to which the certificate relates and state the reasons for his request.

(3) Where a certificate is issued under paragraph (1), it shall be endorsed with the words "ISSUED RETROSPECTIVELY".

7. (1) In the event of theft, loss or destruction of a certificate, the exporter may apply to the Director-General for a duplicate.

(2) Where a duplicate is issued under paragraph (1) –

 (a) it shall be endorsed with the words "DUPLICATE" in the "Remarks" box of the duplicate certificate;

 (b) it shall bear the date of issue of the original certificate and shall take effect as from that date.

8. Where the products enter an ACP State or OCT other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate –

(a) the word "transit";

(b) the name of the country of transit;

(c) the official stamp of Customs; and

(d) the date of the endorsements.

9. (1) An invoice declaration may be made –

 (a) by an approved exporter; or

 (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6,000 euros.

(2) Where a person is authorised by the Director-General to be an approved exporter, the Director-General shall allocate to that approved exporter a Customs authorisation number which shall appear on the invoice declaration.

(3) Where the approved exporter –

 (a) no longer offers the guarantees, or does not fulfil the conditions required;

 (b) makes an incorrect use of the authorisation; or

 (c) otherwise contravenes this regulation,

the Director-General may, without prejudice to any action he may take under the Act or any regulations made thereunder, at any time, withdraw the authorisation under this regulation.

10. Any person who –

(a) submits, for the purpose of an application for a certificate under regulation 4, a document which is false, incorrect or misleading in any material particular, or which is not a genuine document;

(b) provides, in any document, any information which is false or misleading in any material particular;

(c) tampers with a certificate or an invoice declaration or causes a certificate or an invoice declaration to be tampered with;

(d) prepares or presents a certificate or an invoice declaration purporting to be a genuine certificate or an invoice declaration which is not, in fact, a genuine certificate or an invoice declaration; or

(e) makes an incorrect use of the authorisation under regulation 9(2),

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years and the goods which are the subject matter of the contravention shall be liable to forfeiture.

11. –

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FIRST SCHEDULE

[Regulations 2 and 3]

APPLICATION FOR MOVEMENT CERTIFICATE

Exporter (name, full address, country)

EUR. 1 No AMS

See notes overleaf before completing this form

2.

Application for a certificate to be used in preferential trade between

...........................................................................................

3. Consignee (name, full address, country) (optional)

and

...........................................................................................

(insert appropriate countries or groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (optional)

7. Remarks

8. Item number; marks and numbers; number and kind of packages (*); description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices (optional)

(*) if goods are not packed, indicate number of articles or state "In bulk" as appropriate

DECLARATION BY EXPORTER

I, the undersigned, exporter of the goods described overleaf,

................................     .....................................

Place and date      Signature

(¹) For example – import documents, movement certificates, manufacturer's declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.

[First Sch. revoked and replaced by reg. 3(d) of GN 15 of 2006 w.e.f. 4 February 2006; amended by reg. 4 of GN 28 of 2008 w.e.f. 1 January 2008.]

_______________

SECOND SCHEDULE

[Regulations 2 and 3]

MOVEMENT CERTIFICATE

(^{1) lf goods are not packed, indicate number of articles or state "in bulk" as appropriate}

(^{2) Complete only where the regulations of the exporting country or territory require}

NOTES

1. Certificates shall not contain erasures or words written over one another. Any alterations shall be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration shall be initiated by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.

2. No spaces shall be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line shall be drawn immediately below the last item. Any unused space shall be struck through in such a manner as to make any later additions impossible.

3. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

[Second Sch. revoked and replaced by reg. 3(d) GN 15 of 2006 w.e.f. 4 February 2006.]

_______________

THIRD SCHEDULE

[Regulation 2]

INVOICE DECLARATION

The exporter of the products covered by this document (Customs authorisation no. ..........................(^{1)) declares that, except where otherwise clearly indicated, these products are of .............................(2) preferential origin.}

......................................

Place and date(³⁾

........................................................(⁴⁾

Signature of the exporter,

in addition the name of the person

signing the declaration has

to be indicated in clear script

Footnotes –

(1) Where the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the protocol, the authorisation number of the approved exporter shall be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article43 of the Protocol, the exporter shall clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".

(3) These indications may be omitted if the information is contained on the document itself.

(4) See Article 21(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

[Third Sch. revoked and replaced by reg. 5 of GN 28 of 2008 w.e.f. 1 January 2008.]

_______________

FOURTH SCHEDULE

[Regulation 2]

[Fourth Sch. added by reg. 5 of GN 196 of 2013 w.e.f. 1 June 2013.]

______________

FIFTH SCHEDULE

[Regulation 2]

[Fifth Sch. added by reg. 5 of GN 196 of 2013 w.e.f. 1 June 2013.]

______________

SIXTH SCHEDULE

[Regulation 2]

[Sixth Sch. added by reg. 5 of GN 196 of 2013 w.e.f. 1 June 2013.]

_______________

Customs (Mutual Administrative Assistance Agreement (Netherlands)) Regulations 2008

[GN 69 of 2008 – 26 April 2008] [Section 163(1)(a)(ii)]

1. These regulations may be cited as the Customs (Mutual Administrative Assistance Agreement (Netherlands)) Regulations 2008.

2. In these regulations –

"Agreement" means the agreement on mutual administrative assistance in customs matters entered by the Government of Mauritius with the Kingdom of the Netherlands and set out in the Schedule.

3. The Agreement shall have the force of law.

4. The Agreement came into operation on 1 July 2009.

_______________

SCHEDULE

[Regulation 2]

PREAMBLE

The Kingdom of the Netherlands and the Republic of Mauritius hereafter referred to as the Contracting Parties,

Considering the importance of accurate assessment of customs duties and of ensuring proper enforcement by their customs administrations of prohibitions, restrictions and measures of control in respect of specific goods;

Considering that offences against customs laws are prejudicial to the economic, commercial, fiscal, social, public security and cultural interests of the
Contracting Parties;

Considering that illegal cross-border trafficking in weapons, explosives, chemical, biological and nuclear substances as well as in narcotic drugs, psychotropic substances and precursors constitutes a danger to society;

Recognising the need for international co-operation in matters related to the application and enforcement of their customs laws;

Convinced that action against customs offences can be made more effectively by close co-operation between their customs administrations based on mutually agreed legal provisions;

Having regard to the Recommendation on Mutual Administrative Assistance, the Declaration on the Improvement of customs Co-operation and Mutual Administrative Assistance (the Cyprus Declaration) and the Resolution on Security and Facilitation of the International Trade Supply Chain, adopted in December 1953, July 2000 and June 2002, respectively, by the Customs Co-operation Council, now known as the World Customs Organisation;

Having regard to international conventions containing prohibitions, restrictions and special measures of control in respect of specific goods;

Having regard also to the United Nations Universal Declaration of Human Rights of 1948;

Have agreed as follows –

CHAPTER I – DEFINITIONS

ARTICLE 1

For the purposes of this Agreement:

(a) "customs administration" shall mean:

 (i) for the Kingdom of the Netherlands: the central administration responsible for the implementation customs laws;

 (ii) for the Republic of Mauritius: the Customs Department Mauritius Revenue Authority;

(b) "customs claim" shall mean any amount of customs duties and of increases, surcharges, overdue payments, interests and costs pertaining to the said duties that cannot be collected in one of the Contracting Parties;

(c) "customs duties" shall mean all duties, taxes, fees or any other charges which are levied, as well as any reimbursement of refunds or export subsidies, which is demanded in the territories of the Contracting Parties in application of customs laws, but not including fees or other charges for services rendered;

(d) "customs laws" shall mean any legal and administrative provisions applicable or enforceable by either customs administration in connection with the importation, exportation, transhipment, transit, storage and movement of goods, including legal and administrative provisions relating to measures of prohibition, restriction and control in respect of specific goods, and in connection with combating money laundering and terrorist-financing;

(e) "customs offence" shall mean any violation or attempted violation of customs laws;

(f) "information" shall mean any data, whether or not processed or analysed, and documents, reports, and other communications in any format, including electronic, or certified or authenticated copies thereof;

(g) "international trade supply chain" shall mean all processes involved in the cross-border movement of goods from the place of origin to the place of final destination;

(h) "official" shall mean any customs officer or other government agent designated by either customs administration;

(i) "person" shall mean any natural or legal person;

(j) "personal data" shall mean any data concerning an identified or identifiable natural person;

(k) "requested administration" shall mean the customs administration from which assistance is requested;

(l) "requesting administration" shall mean the customs administration which requests assistance;

(m) "requested Contracting Party" shall mean the Contracting Party whose customs administration is requested to provide assistance;

(n) "requesting Contracting Party" shall mean the Contracting Party whose customs administration requests assistance.

CHAPTER II – SCOPE OF THE AGREEMENT

ARTICLE 2

1. The Contracting Parties shall, through their customs administrations, provide each other with administrative assistance under the terms set out in this Agreement, for the proper application of customs laws, for the prevention, investigation and combating of customs offences, and for ensuring the security of the international trade supply chain.

2. All assistance under this Agreement by either Contracting Party shall be provided in accordance with its legal and administrative provisions and within the limits of its customs administration's competence and available resources.

3. This Agreement is without prejudice to the obligations, present or future, arising under any existing or future free trade area, customs union, common market, economic or monetary union or other similar regional economic integration agreement, to which one of the Contracting Parties is, or may become, a party.

4. This Agreement covers mutual administrative assistance between the Contracting Parties and is not intended to have an impact on mutual legal assistance agreements between them. If mutual assistance is to be provided by other authorities of the requested Contracting Party, the requested administration shall indicate those authorities and where known the relevant agreement or arrangement applicable.

5. The provisions of this Agreement shall not give rise to a right on the part of any person to impede the execution of a request for assistance.

CHAPTER III – INFORMATION

ARTICLE 3 – INFORMATION FOR THE APPLICATION AND ENFORCEMENT OF CUSTOMS LAWS

1. The customs administrations shall provide each other either on request or on their own initiative, with information which helps to ensure the proper application of customs laws, the prevention, investigation and combating of customs offences and the security of the international trade supply chain. Such information may relate to:

(a) new law enforcement techniques which have proved their effectiveness;

(b) new trends, means or methods of committing customs offences;

(c) goods known to be the subject of customs offences, as well as transport and storage methods used in respect of those goods;

(d) persons known to have committed a customs offence or suspected of being about to commit a custom offence;

(e) any other data that can assist customs administration with risk assessment for control and facilitation purposes.

2. On request, the requested administration shall provide the requesting administration with information relative to instances where the latter has reason to doubt the information supplied to it by the person concerned in a manner related to the application of customs law.

ARTICLE 4 – INFORMATION RELATING TO CUSTOMS OFFENCES

1. Either customs administration shall, on request or on its own initiative, provide the customs administration of the other Contracting Party with information on activities, planned, ongoing, or completed, which appear to constitute a customs offence in the territory of the other Contracting Party.

2. In cases that could involve substantial damage to the economy, public health, public security, including the security of the international trade supply chain, or any other vital interest of either Contracting Party, the customs administration of the other Contracting Party shall, whenever possible, supply such information on its
own initiative without delay.

ARTICLE 5 – INFORMATION RELATING TO THE LAWFULNESS OF THE IMPORTATION OR EXPORTATION OF GOODS

On request, the requested administration shall provide the requesting administration with information on:

(a) whether goods exported from the territory of the requesting Contracting Party have been lawfully imported into the territory of the requested Contracting Party, and the customs procedure, if any, under which the goods have been placed;

(b) whether goods imported into the territory of the requesting Contracting Party have been lawfully exported from the territory of the requested Contracting Party.

ARTICLE 6 – AUTOMATIC TRANSMISSION OF INFORMATION

The customs administrations may, by mutual arrangement in accordance with Article 21 transmit to one another any information covered by this Agreement on an automatic basis.

ARTICLE 7 – ADVANCE TRANSMISSION OF INFORMATION

The customs administrations may, by mutual arrangement in accordance with Article 21 transmit specific information to one another in advance of the arrival of consignments in the territory of the other Contracting Party.

CHAPTER IV – SPECIAL TYPES OF ASSISTANCE

ARTICLE 8 – TECHNICAL ASSISTANCE

The customs administrations may provide each other technical assistance in customs matters, including:

(a) exchange of customs officers when mutually beneficial for the purpose of advancing the understanding of each other's techniques;

(b) training and assistance in developing specialised skills of customs officers;

(c) exchange of information and experience relating to the usage of interdiction and detection equipment;

(d) exchange of experts knowledgeable about customs matters;

(e) exchange of professional, scientific and technical data relating to customs law and procedures.

ARTICLE 9 – RECOVERY OF CUSTOMS CLAIMS

1. On request, the customs administrations shall afford each other assistance in the recovery of customs claims in accordance with their respective national legal and administrative provisions for the recovery of their own customs duties.

2. Assistance in recovering customs claims shall be arranged in accordance with Article 21.

ARTICLE 10 – SURVEILLANCE AND INFORMATION

1. On request, the requested administration shall maintain surveillance over and provide information on:

(a) goods, either in transport or in storage, known to have been used or suspected of being used to commit a customs offence in the territory of the requesting Contracting Party;

(b) means of transport known to have been used or suspected of being used to commit a customs offence in the territory of the requesting Contracting Party;

(c) premises in the territory of the requested Contracting Party known to have been used or suspected of being used in connection with the commission of a customs offence in the territory of the requesting Contracting Party;

(d) persons known to have committed a customs offence or suspected of being about to commit a customs offence in the territory of the requesting Contracting Party, particularly those moving into and out of the territory of the requested Contracting Party.

2. Either customs administration may maintain such surveillance and provide such information on its own initiative if it has reason to believe that activities planned, ongoing or completed appear to constitute a customs offence in the territory of the other Contracting Party.

ARTICLE 11 – CONTROLLED DELIVERY

The customs administrations may permit, according to their national legal and administrative provisions, by mutual arrangement, under their control, the importation into, exportation from or transit via the territory of their respective states of goods involved in illicit traffic in order to suppress such illicit traffic. If granting such permission which is not within the competences of the customs administration, that administration shall endeavour to initiate co-operation with the national authorities that have such competences or it shall transfer the case to those authorities.

ARTICLE 12 – EXPERTS AND WITNESSES

On request, the requested administration may authorise officials to appear before a Court or tribunal in the territory of the requesting Contracting Party as experts or witnesses in a matter related to the application of customs laws.

CHAPTER V – COMMUNICATION OF REQUESTS

ARTICLE 13

1. Requests for assistance under this Agreement shall be addressed directly to the customs administrations of the other Contracting Party. Requests shall be made in writing or electronically and shall be accompanied by any information deemed useful for compliance with the request. The requested administration may require written confirmation of electronic requests. Where the circumstances so require, requests may be made verbally. Such requests shall be confirmed as soon as possible either in writing, or, if acceptable to both customs administrations, electronically.

2. Requests made pursuant to paragraph 1 of this Article shall include the following details:

(a) the name of the requesting administration;

(b) the matter at issue, type of assistance requested, and reasons for the request;

(c) a brief description of the case under review and the legal and administrative provisions that apply;

(d) the names and addresses of the persons to whom the request relates, if known.

3. Where the requesting administration requests that a certain procedure or methodology be followed, the requested administration shall comply with such a request subject to its national legal and administrative provisions.

4. Original information shall only be requested in cases where copies would be insufficient and shall be returned at the earliest opportunity. The rights of the requested administration or of third parties relating thereto shall remain unaffected.

CHAPTER VI – EXECUTION OF REQUESTS

ARTICLE 14 – MEANS OF OBTAINING INFORMATION

1. If the requested administration does not have the information requested, it shall initiate inquiries to obtain the information.

2. If the requested administration is not the appropriate authority to initiate inquiries to obtain the information requested, it may, in addition to indicating the appropriate authority, transmit the request to that authority.

ARTICLE 15 – PRESENCE OF OFFICIALS IN THE TERRITORY OF THE OTHER CONTRACTING PARTY

On request, officials designated by the requesting administration may, with the authorisation of the requested administration and subject to conditions the latter may impose, for the purpose of investigating a customs offence:

(a) examine, in the offices of the requested administration, documents and any other information in respect of the customs offence, and be supplied with copies thereof;

(b) be present during an inquiry, conducted by the requested administration in the territory of the requested Contracting Party, which is relevant to the requesting administration; and these officials shall only have an
advisory role.

ARTICLE 16 – PRESENCE OF OFFICIALS OF THE REQUESTING CONTRACTING PARTY AT THE INVITATION OF THE REQUESTED ADMINISTRATION

Where the requested administration considers it appropriate for officials of the requesting Contracting Party to be present when measures of assistance are carried out pursuant to a request, the requested administration may invite the participation of officials of the requesting Contracting Party subject to any terms and conditions
it may specify.

ARTICLE 17 – PROVISIONS FOR VISITING OFFICIALS

1. When officials of either Contracting Party are present in the territory of the other Contracting Party under the terms of this Agreement, they must at all times be able to furnish proof of their identity and official capacity.

2. Officials of either Contracting Party shall, while in the territory of the other Contracting Party under the terms of this Agreement, enjoy the protection accorded to customs officers of the other Contracting Party to the extent provided by its legal and administrative provisions, and be liable for any offence they might commit.

CHAPTER VII – USE, CONFIDENTIALITY AND PROTECTION OF INFORMATION

ARTICLE 18

1. Any information received under this Agreement shall be used only by the customs administrations of the Contracting Parties and solely for the purpose of administrative assistance under the terms set out in this Agreement.

2. On request, the Contracting Party that supplied the information may, notwithstanding paragraph 1 of this Article, authorise its use by other authorities or for other purposes, subject to any terms and conditions it may specify. Such use shall be in accordance with the legal and administrative provisions of the Contracting Party which seeks to use the information. The use of information for other purposes includes its use, to the extent permissible by the laws of the Contracting Party, in criminal investigations, prosecutions or proceedings.

3. Any information received under this Agreement shall be treated as confidential and shall, at least, be subject to the same confidentiality and protection as the same kind of information is subject to under the legal and administrative provisions of the Contracting Party where it is received.

4. The transmission of personal data under this Agreement shall take place in accordance with the legal and administrative provisions of either Contracting Party and shall be subject to the provisions in the Annex to this Agreement, which is an integral part of this Agreement.

CHAPTER VIII – EXEMPTIONS

ARTICLE 19

1. Where the assistance requested under the Agreement may infringe the sovereignty, security, public policy or any other substantive national interest of the requested Contracting Party, or prejudice any legitimate commercial or professional interest, such assistance may be declined by that Contracting Party or provided subject to any terms and conditions it may require.

2. Where the requesting administration would be unable to comply if a similar request were made by the requested administration, it shall draw attention to that fact in its request. Compliance with such a request shall be at the discretion of the requested administration.

3. Assistance may be postponed if there are grounds to believe that it will interfere with an ongoing investigation, prosecution or proceeding. In such case the requested administration shall consult with the requesting administration to determine if assistance can be provided subject to any terms and conditions the requested administration may require.

4. If the requested administration considers that the effort required to fulfil a request is clearly disproportionate to the perceived benefit to the requesting administration, it may decline to provide the requested assistance.

5. Where assistance is declined or postponed, reasons for declining or postponement shall be given.

CHAPTER IX – COSTS

ARTICLE 20

1. Subject to paragraphs 2 and 3 of this Article, the Contracting Parties shall waive all claims for reimbursement of costs incurred in the application of this Agreement.

2. Expenses and allowances paid to experts and witnesses, as well as costs of translators and interpreters other than Government employees, shall be borne by the requesting Contracting Party.

3. If the execution of a request requires expenses of a substantial or extraordinary nature, the Contracting Parties shall consult to determine the terms and conditions under which the request will be executed as well as the manner in which the costs shall be borne.

CHAPTER X – IMPLEMENTATION AND APPLICATION OF THE AGREEMENT

ARTICLE 21

The customs administrations shall jointly decide on detailed arrangements, within the framework of this Agreement, to facilitate the implementation and application of this Agreement.

CHAPTER XI – TERRITORIAL APPLICATION

ARTICLE 22

1. As far as the Republic of Mauritius is concerned, this Agreement shall be applicable in its territory, including Rodrigues and any other islands forming part of the Mauritian territory.

2. As far as the Kingdom of the Netherlands is concerned, this Agreement shall be applicable in its territory in Europe. It may, however, be extended either in its entirety or with any necessary modifications to the Netherlands Antilles or to Aruba.

3. Such extension shall take effect from such date and be subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.

CHAPTER XII – SETTLEMENT OF DISPUTES

ARTICLE 23

1. The customs administrations shall endeavour to resolve disputes or other difficulties concerning the interpretation or application of this Agreement by
mutual accord.

2. Unresolved disputes or difficulties shall be settled through diplomatic channels.

CHAPTER XIII – FINAL PROVISIONS

ARTICLE 24 – ENTRY INTO FORCE

The Contracting Parties shall notify each other through diplomatic channels when their constitutional or internal requirements for the entry into force of this Agreement have been fulfilled. The Agreement shall enter into force on the first day of the second month following the date of receipt of the last notification.

ARTICLE 25 – DURATION AND TERMINATION

1. This Agreement is intended to be of unlimited duration but either Contracting Party may terminate it at any time by giving to the other Contracting Party written notification through diplomatic channels.

2. The termination shall take effect 3 months from the date of receipt of the notification of denunciation to the other Contracting Party. Ongoing proceedings at the time of termination shall nonetheless be completed in accordance with the provisions of this Agreement

In witness whereof the undersigned, being duly authorised thereto, have signed this Agreement.

Done at Port Louis on the 13th day of March 2008 in duplicate in the Netherlands and English languages, both texts being equally authentic. In case of divergence of interpretation the English text shall prevail.

ANNEX

PROVISIONS APPLICABLE TO THE CUSTOMS ADMINISTRATIONS OF THE CONTRACTING PARTIES IN RESPECT OF THE TRANSMISSION OF PERSONAL DATA

1. The customs administrations of the Contracting Parties may use the personal data provided only for the purpose indicated and subject to the conditions laid down by the furnishing customs administration.

2. The recipient shall inform the furnishing customs administration at its request of the use made of the personal data provided and the results achieved therewith.

3. Personal data shall be provided solely to the competent customs authorities of the Contracting Parties. Further transmission to other authorities may take place only with prior permission from the furnishing customs administration.

4. The furnishing customs administration shall ensure that personal data are accurate as well as necessary and not excessive in relation to the purpose for which they are to be provided. That prohibitions on the provision of personal data applicable under national legal and administrative provisions shall be observed. If it transpires that inaccurate data or data that may not be provided have been furnished, the recipient shall be informed forthwith and is obliged to correct or destroy the data in question.

5. The natural person concerned shall be informed, upon request, of the personal data present about him and of the use to be made thereof. Such an obligation shall not exist in so far as the public interest in not informing the natural person concerned outweighs the interest of that natural person in being informed. The right to be informed shall otherwise be governed by national legal and administrative provisions.

6. If any person is harmed by an unlawful act on account of the provision of personal data under this Agreement, the recipient customs administration shall be liable vis-à-vis the said person in accordance with its national legal and administrative provisions. It may not claim in its defence vis-à-vis the said person that the damage was caused by the furnishing customs administration.

7. When providing personal data, the furnishing customs administration shall refer to the time limits for the erasure of those data applicable under its national legal and administrative provisions.

8. The customs administrations of the Contracting Parties are obliged to record the provision and receipt of personal data.

9. The customs administrations of the Contracting Parties are obliged to protect the personal data provided effectively against unauthorised access, alterations not authorised by the furnishing customs administration, and unauthorised
transmission to third parties.

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Customs (Mutual Administrative Assistance Agreement (Pakistan)) Regulations 2008

[GN 15 of 2008 – 26 January 2008] [Section 163(1)(a)(ii)]

1. These regulations may be cited as the Customs (Mutual Administrative Assistance Agreement (Pakistan)) Regulations 2008.

2. In these regulations –

"Agreement" means the Agreement on Mutual Administrative Assistance in Customs Matters entered into with the Islamic Republic of Pakistan and set out in the Schedule.

3. The Agreement shall have the force of law.

4. The Agreement shall come into operation on a date to be notified in the Gazette.

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SCHEDULE

[Regulation 2]

AGREEMENT ON MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS BETWEEN THE REPUBLIC OF MAURITIUS REPRESENTED BY THE MAURITIUS REVENUE AUTHORITY AND THE ISLAMIC REPUBLIC OF PAKISTAN

The Governments of the Islamic Republic of Pakistan and the Mauritius Revenue Authority, agent of the Government of the Republic of Mauritius, hereinafter referred to as "Contracting Parties":

Motivated by the commitment to promote mutual cooperation for the benefit of their peoples, in a spirit of mutual accommodation, with full respect for the principles of sovereign equality, independence and territorial integrity of the Contracting Parties;

Recalling the common desire to promote the trade, and convinced that closer co-operation amongst their Customs Administrations will facilitate trade between the Contracting Parties;

Recognising the need for mutual co-operation in matters related to the application and enforcement of their Customs laws;

Considering the importance of accurate assessment of customs duties and other taxes and of ensuring proper enforcement by Customs Administrations of prohibitions, restrictions and measures of control in respect of specific goods;

Considering that offences against Customs law are prejudicial to the security of the Contracting Parties and their economic, commercial, fiscal, social, public health and cultural interests;

Convinced that action against customs offences can be made more effective by close co-operation between their Customs Administrations based on clear legal provisions;

Having regard to the relevant instruments of the Customs Cooperation Council (WCO);

Having further regard also to international agreements containing prohibitions, restrictions and special measures of control in respect of specific goods;

Have agreed as follows

CHAPTER I – DEFINITIONS

ARTICLE 1

For the purposes of this Agreement –

"Agreement" means this agreement on Mutual Administrative Assistance in Customs Matters between the Islamic Republic of Pakistan and the Republic
of Mauritius;

"authenticated or certified copy" means a document duly signed and stamped or sealed by the Customs Administration or other competent authority of the Contracting Party;

"Customs Administration" means the customs authority and any other authority of a Contracting Party authorised under national law and designated by that Contracting Party to apply any provision of this Agreement;

"customs duties" mean all duties, taxes, fees or any other charges which are levied in the territories of the Contracting Parties in application of Customs law, but not including fees and charges for services rendered;

"Customs law" means any legal, regulatory and administrative provisions applicable or enforceable by the Customs Administration of a Contracting Party in connection with the importation, exportation, transshipment, transit, storage and movement of goods, including legal, regulatory and administrative provisions relating to measures of prohibition, restriction and control;

"customs offence" means any breach or attempted breach of Customs law;

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