Jewellery Act

Jewellery (Assay Mark) Regulations 2009

[GN 16 of 2009 – 16 February 2009] [Sections 13(2) and 31]

1. These regulations may be cited as the Jewellery (Assay Mark) Regulations 2009.

2. The Assay mark shall consist of an engraving of the dodo bird as set out in the Schedule.

3.

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SCHEDULE

[Regulation 2]

ASSAY MARK

SCHEDULE

[Regulation 2]

ASSAY MARK

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Jewellery (Dealer's Registration and Transactions) Regulations 2012

[GN 9 of 2012 – 2 February 2012] [Section 31]

1. These regulations may be cited as the Jewellery (Dealer's Registration and Transactions) Regulations 2012.

2. In these regulations –

"Act" means the Jewellery Act;

"exporter of scrap precious metal" means any dealer who exports scrap precious metal;

"melted precious metal" –

(a) means –

(i) precious metal which is derived from scrap precious metal; or

(ii) jewellery which is reduced to melted state; but

(b) does not include fine precious metal which has not been previously processed;

"registration certificate" means a certificate issued under regulation 5;

"scrap precious metal" means any precious metal which –

(a) has previously been milled, shaped or forged; and

(b) is no longer useful in its original form, except for the precious metal;

"second-hand jewellery" means any item of jewellery which is not new;

"service charge" means the amount or percentage deducted from the calculated price of jewellery;

"trade-in jewellery" means the value of the jewellery applied against the purchase price of new jewellery;

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

3. (1) Every person seeking to carry out an activity specified in the First Schedule shall apply for registration as a dealer with the Controller.

(2) An application for registration under paragraph (1) shall be made in the form set out in the Second Schedule and shall be accompanied –

(a) where the applicant is an individual, by a copy of his National Identity Card or a copy of the first 2 pages of his passport, and a copy of his birth certificate; or

(b) where the applicant is a company, société

, partnership or other corporate body, by a copy of the certificate of incorporation or registration of the company, société

, partnership or other corporate body; and

(c) by the appropriate fee specified in the Third Schedule.

(3) A duplicate registration certificate may be issued by the Controller on payment of the fee specified in the Third Schedule.

4. On receipt of an application made under regulation 3, the Controller may request the applicant to furnish such additional information as he may determine –

(a) within a specified time limit; or

(b) where no time limit is specified, within 15 days of the receipt of the request.

5. (1) For the purpose of registering an applicant as a dealer under regulation 3, the Controller shall issue to him a registration certificate in the form set out in the Fourth Schedule and on such terms and conditions as he may determine.

(2) Notwithstanding regulation 7, a registration certificate shall not be transferable.

6. (1) A registration certificate shall be valid for a period not exceeding 3 years as from the date of issue.

(2) A dealer may apply for the renewal of his registration certificate.

(3) An application made under paragraph (2) shall be –

(a) made at least 10 clear days before the expiry of the registration;

(b) in the form set out in the Second Schedule; and

(c) accompanied by payment of the appropriate fee specified in the Third Schedule.

(4) (a) An application made outside the delay specified in paragraph (3)(a) shall attract a surcharge of 25 per cent of the registration fee.

(b) An application for the renewal of a registration certificate, where made after 10 clear days as from the expiry date of the registration, shall be refused, unless the Controller is satisfied that the delay was due to reasons beyond the control of the applicant.

(5) The Controller shall not renew a registration under paragraph (2) for a period exceeding 3 years.

7. (1) The Controller may authorise the widow, heir or representative of a dealer who –

(a) has passed away;

(b) has been declared bankrupt by a Court of law; or

(c) is unable to carry on his business owing to mental or physical impairment,

to carry on the business of that dealer, on such terms and conditions as he may determine and on a written application by any of them.

(2) The Controller shall not consider an application made under paragraph (1) where it is made after a period of 3 months from the date of the circumstances giving rise to the inability of the dealer to carry out his business specified in paragraph (1).

(3) Where a person is authorised under paragraph (1), his name shall be endorsed on the registration certificate and he shall be considered to be a dealer registered under regulation 3 for the unexpired period of the registration certificate.

8. (1) Every dealer shall inform the Controller immediately of any change in his name or address of his business premises or any additional business premises.

(2) Any correspondence made pursuant to paragraph (1) shall be supported by the dealer's registration certificate and the fee specified in the Third Schedule.

(3) On receipt of the documents and fee referred to in paragraphs (1) and (2), the Controller shall issue the amended registration certificate.

9. (1) The Controller shall notify the applicant or dealer in writing where he –

(a) refuses an application for registration as a dealer;

(b) refuses to renew application for registration as a dealer; or

(c) cancels the registration of a dealer,

stating the reasons for his decision.

(2) An applicant or a dealer aggrieved by the decision of the Controller under paragraph (1) may appeal against the decision to the Permanent Secretary within
15 days of the date of issue of the notification.

10. Every dealer shall display in a conspicuous place on his business premises –

(a) his registration certificate; and

(b) a notice, in English or French, stating that any customer may submit his jewellery to the Assay Office to verify its fineness.

11. (1) Every dealer shall carry out any transaction specified on his registration certificate only at his business premises.

(2) Every dealer shall purchase second-hand jewellery only during trading hours as specified in the Fifth Schedule.

[Reg. 11 amended by reg. 3 of GN 211 of 2013 w.e.f. 14 September 2013.]

12. (1) Every dealer shall obtain from the person offering to trade in jewellery –

(a) a declaration of ownership for that jewellery in the form set out in the Sixth Schedule;

(b) a copy of that person's National Identity Card or passport, and proof of address; and

(c) where available, the original receipt of the trade-in jewellery issued under the name of that person.

(2) A duplicate of the declaration of ownership shall be issued to the person claiming ownership of the jewellery to be traded in by the dealer.

(3) Where under paragraph (1), the original receipt of jewellery at the time of trade-in is not available, the dealer shall hold the jewellery for 15 days as from the date of the transaction.

(4) Every dealer shall keep the original declaration of ownership and the attached documents at all times in his dealer's business premises and for a period of at least 5 years after completion of the transaction to which it relates.

13. (1) Every dealer shall obtain, on purchase of second-hand jewellery by him –

(a) a declaration of ownership for that jewellery in the form set out in the Seventh Schedule;

(b) a copy of that person's National Identity Card or passport, and proof of address; and

(c) where available, the original receipt of the jewellery issued under the name of that person.

(2) A duplicate of the declaration of ownership shall be issued to the person claiming ownership of the jewellery to be purchased by the dealer.

(3) A dealer shall take a photograph of each item of second-hand jewellery being purchased by him in the original state in which the person is offering it for sale and shall attach a colour print of the photograph to the declaration of ownership.

(4) The identity and address of the person in whose name the declaration of ownership is to be issued under paragraph (1) shall be certified by the Controller in the form set out in Part III of the Seventh Schedule on payment of the fee specified in the Third Schedule.

(5) A dealer shall not purchase any second-hand jewellery unless paragraph (4) has been complied with.

(6) A dealer shall keep the original of the declaration of ownership at all times on the dealer's business premises.

(7) Where the total mass of a second-hand jewellery exceeds 5 grammes, the dealer shall effect the payment by means of a crossed cheque drawn in favour of the person selling the jewellery.

(8) Every dealer who has purchased second-hand jewellery shall hold that jewellery for 15 days from the date of the transaction.

(9) Subject to paragraph (1), a dealer shall keep the original declaration of ownership and the attached documents at all times in his dealer's business premises and for a period of at least 5 years after completion of the transaction to which it relates.

14. No dealer shall trade-in jewellery or purchase second-hand jewellery from any person who is under the age of 18 or who appears to be under the influence of substance abuse.

15. During the holding period specified in regulation 12(3) or 13(8), the dealer shall not –

(a) have the jewellery's identification changed by melting or another method;

(b) alter, repair or modify the jewellery;

(c) prevent the Controller or any police officer from inspecting the jewellery on his business premises or retaining the jewellery for such period as may be required for investigation.

16. (1) For the purpose of section 22 of the Act, a dealer shall keep records of –

(a) jewellery received as trade-in or second-hand jewellery purchased from persons other than dealers, namely –

(i) the date, time and type of transaction;

(ii) the name, address, National Identity Card number of the person with whom the transaction is made;

(iii) the serial number of the declaration of ownership form and receipt issued;

(iv) the description, mass and fineness of jewellery;

(v) the price;

(vi) the cheque number, if the payment is made by crossed cheque; and

(vii) details on the disposal of the jewellery;

(b) fine precious metal or melted precious metal, whether purchased or disposed, namely date of purchase and disposal of fine precious metal and melted precious metal, receipt number, name and address of supplier or dealer, mass and fineness of the precious metal or melted precious metal;

(c) imported jewellery or jewellery supplied by another dealer, namely –

(i) the date of transaction;

(ii) the description, mass and fineness of jewellery;

(iii) the name and address of supplier; and

(iv) the receipt or customs declaration form number;

(d) sale of jewellery, namely –

(i) the date of transaction;

(ii) the description, mass and fineness of jewellery;

(iii) the name and address of customer; and

(iv) the receipt number;

(e) export of scrap precious metal, namely –

(i) the date, description and mass;

(ii) the full name and address of the person to whom the scrap precious metal has to be exported; and

(iii) a copy of the entry made, either electronically through the TradeNet or otherwise, together with a copy of the documents delivered to the Director-General of the Mauritius Revenue Authority with that entry;

(f) the monthly opening and closing balance of fine precious metal, melted precious metal or in any other form;

(g) any other such particulars as the Controller may require.

(2) The records referred to in paragraph (1) shall be kept by the dealer for a period of 5 years as from the date of the transaction.

(3) Pursuant to paragraph (1), every entry shall be made on completion of each transaction.

(4) The records shall be kept on the business premises of a dealer and shall be made available for inspection by the Controller or any police officer.

(5) Where the Controller reasonably suspects any transaction or finds any discrepancy in the records, he may report the matter to the Police for investigation.

17. Every dealer shall display in a conspicuous place a notice, of a minimum size of 210 millimetres by 297 millimetres and letter size of at least 12 millimetres high or a font size of at least 48, indicating the price of pure gold and gold alloys of different fineness calculated on the spot gold price quoted by the Bank of Mauritius.

18. (1) No dealer shall purchase second-hand jewellery at a price which is less than the chargeable price specified in the Eighth Schedule.

(2) Pursuant to paragraph (1), a dealer may levy a service charge not exceeding30 per cent of the calculated price of jewellery.

19. No person shall issue any test report certifying the fineness of gold unless he operates an accredited precious metal laboratory.

20. Every dealer selling melted gold alloy or locally refined gold to another dealer shall also provide the buyer with an assay report certifying the fineness determined by fire assay, issued by the Assay Office or an accredited precious metal laboratory.

21. On the application for the valuation of the gold content of any jewellery and payment of the fee specified in the second column of the Third Schedule, the Assay Office shall issue to that person a valuation certificate.

22. (1) Prior to any export of melted precious metal or scrap precious metal excluding industrial precious metal wastes, a dealer may be required by the Director-General of the Mauritius Revenue Authority or his authorised officer, to –

(a) produce his registration certificate; and

(b) allow an inspection of the melted precious metal or scrap precious metal intended to be exported to be carried out.

(2) The Director-General of the Mauritius Revenue Authority shall seek such assistance as may be necessary from the Controller or the Police for the purpose of paragraph (1).

23. (1) A dealer who fails to keep records or makes false entry in the records shall commit an offence.

(2) A person who makes an advertisement in any material particular which is false, incorrect or misleading shall commit an offence.

(3) A person who contravenes these regulations or breaches any condition of his registration shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 2 years.

24. - 25.

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FIRST SCHEDULE

[Regulation 3(1)]

CLASSIFICATION OF DEALERS BY NATURE OF ACTIVITY

Type 1

Dealing in jewellery, precious or semi-precious stones, except exports of melted precious metal, scrap precious metal and second-hand jewellery, excluding industrial waste generated by manufacturers of jewellery.

Type 2

Dealing in jewellery, precious or semi-precious stones, including exports of melted precious metal, scrap precious metal and second-hand jewellery, excluding industrial waste generated by manufacturers of jewellery.

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SECOND SCHEDULE

[Regulations 3(2) and 6]

APPLICATION FOR A REGISTRATION AS DEALER IN JEWELLERY/
RENEWAL OF REGISTRATION AS DEALER IN JEWELLERY

1. (a) Name of applicant ..............................................................................................

Address of applicant ............................................................................................................................................................................................................................

(b) Where the applicant is a company or société

Name and position of person applying on behalf of company or société

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

2. (a) Name of tr

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