Customs Department

Capacity Building Unit

IKS Building, Port Louis
Tel. No: (230) 206 3400/3405
Fax Nos: (230) 240 1032/0434
Email : customs@mra.mu

STAKEHOLDER
MANUAL

COURIER SERVICES

Guidelines Updated on: 01-Jan-09

Version: 01
 Mauritius Revenue Authority
Stakeholder Manual – Courier Services Customs Department

TABLE OF CONTENTS

1 INTRODUCTION................................................................................................................................................... 1

2 STEPS TO BECOME A COURIER OPERATOR.............................................................................................. 1

3 CATEGORISATION.............................................................................................................................................. 1

4 CUSTOMS CONTROL.......................................................................................................................................... 3

5 CLEARANCE/RELEASE OF GOODS AT PATS WAREHOUSE/COURRIER SERVICES ........................ 3

6 DELIVERIES WITH DEFERRED PAYMENT.................................................................................................. 4

7 TRANSFER OF COURIER................................................................................................................................... 5

8 UNCLAIMED AND MISROUTED COURIER/PARCELS ............................................................................... 6

9 MONTHLY RETURN............................................................................................................................................ 6

10 OBLIGATIONS OF COURIER OPERATORS .................................................................................................. 6

11 MEMORANDUM OF UNDERSTANDING ........................................................................................................ 7

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Stakeholder Manual – Courier Services Customs Department

1 INTRODUCTION
1.1 Courier Services means the movement of packages and mails. Couriers are
characterized by features such as speed, security, tracking, signature, specialization,
individuation of services and committed delivery times. The use of Couriers is
typically restricted to packages where one or more of these features are considered
enough to warrant the cost.

2 STEPS TO BECOME A COURIER OPERATOR

2.1 Any person or company wishing to operate a Courier Service shall submit a written
application to the Information and Communication Technology Authority (ICTA).

2.2 Any person or company shall pay a licence fee and shall furnish either a deposit or a
security after approval by ICTA.

2.3 A licence shall be issued to the person or company after payment.

2.4 The applicant shall make an application to the Director-General whenever he intends
to operate a warehouse for storing goods transported by Courier Services. The
premises of the warehouse shall satisfy certain conditions and shall be approved for
keeping courier pending delivery or re-exportation.

2.5 The applicant shall also subscribe in the name of the Director-General, a bank
guarantee, in accordance with Form No. 29 of the First Schedule of the Customs
Regulations 1989, for securing payment of duty and taxes which are deferred at the
time of clearance and for compliance with the Customs Act and Regulations.

2.6 The Courier Operator having its own bonded shed shall, in addition to the above,
subscribe a bank guarantee in accordance with Form 26 of the First schedule of the
Customs Regulations 1989 for all goods kept at its warehouse, the amount of which
shall be determined by the Director-General.

3 CATEGORISATION
3.1 Express Courier consignments shall be classified as follows:
(a) Documents;
(b) Low value non- dutiable goods;
(c) Low value dutiable goods; and
(d) Commercial goods (other than those at (a), (b), and (c).

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Stakeholder Manual – Courier Services Customs Department

3.2 Category I- Documents

3.2.1 This category shall comprise of correspondences and documents having no

commercial value and which are not subject to any customs duty and taxes.

3.2.2 “Correspondence” shall be limited to written messages from one person to another,
post-cards and letters containing personal messages.

3.2.3 “Documents” shall be limited to printed matter in non-commercial quantities.

3.2.4 “Correspondence” and “Documents” that are recorded on courier media shall not be
included in this category.

3.3 Category II- Low value consignments

3.3.1 This category shall comprise of low value goods exempt of duty and taxes as
provided in the Customs Tariff Act (CTA)-Unclassified Exemptions. This category
shall include the following:

(a) E11- Goods, not being merchandise for sale, excluding tobacco in any form,
wines, spirits, arms and ammunitions, imported by post and by courier
Services of a value for duty purposes not exceeding Rs 1000;

(b) E19- non marketable samples;

(c) E19- marketable samples of a value not exceeding Rs 500; and

(d) Books (of a personal nature) up to a value of Rs20, 000 (DI 32 /06).

3.4 Category III- Low value dutiable goods

3.4.1 This category shall comprise of low value goods that are taxable. This category shall
include the following :

(a) Goods under E11 of the CTA exceeding Rs 1,000;

(b) Goods under E19 (i) of the CTA exceeding Rs 500;

(c) Goods under E19 (ii) of the CTA not exceeding Rs 5000.

(d) Machinery, equipment, parts and raw materials up to a value of Rs 5000.

3.4.2 Duty and taxes for goods falling under this category shall be taxed on Assessment
forms/Post Office cards until the implementation of a Simplified Declaration Form.

3.5 Category IV-Other Commercial goods

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3.5.1 Goods falling under this category, that is goods other than those at sub paragraphs
3.4.1 (b) and (c), shall be cleared only through a customs declaration.

3.5.2 All goods falling within this category other than those released through a provisional
entry shall be recorded in a ledger and stored in a bonded area.

3.5.3 In line with the WCO guidelines, no transport costs shall be included for goods
falling under category I,II and III in determining the value for customs purposes.

3.5.4 Upon reception of a notice of arrival from Courier Services, consignee shall be
contacted by phone and informed of any Customs requirements.

4 CUSTOMS CONTROL

4.1 PATS warehouse

4.1.1 Goods imported by Courier Service shall be subject to Customs Control as per
section 29 of the Customs Act 1988 (Amended by Finance Act 2006).

4.1.2 The provisions of the Customs Act 1988 and the Customs Tariff Act shall be
enforced as per sections 126 and 127 of the Customs Act 1988.

5 CLEARANCE/RELEASE OF GOODS AT PATS

WAREHOUSE/COURRIER SERVICES

5.1 Goods of Category I

5.1.1 Release of goods shall be without Customs declaration.

5.1.2 In line with the WCO guidelines, transport costs shall be excluded for goods falling
under this category for the calculation of duty and taxes.

5.2 Goods of Category II

5.2.1 An officer not below the rank of Technical Officer or Team Leader shall release
goods of this category without Customs documents after approval of exemptions of
E11-E19 of the CTA.

5.2.2 Goods requiring clearance from other authorities (MOH, MOA, MOC&I, MO
Fisheries, Pharmacies) shall not be released unless authorised by these bodies.

5.2.3 In line with WCO guidelines, transport costs shall be excluded for goods falling
under this category for the calculation of duty and taxes.

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Stakeholder Manual – Courier Services Customs Department

5.3 Goods of Category III

5.3.1 For goods falling under this category, duty and taxes shall be entered on a simplified
declaration form, payable on the following working day.

5.3.2 In line with WCO guidelines, transport costs shall be excluded for goods falling
under this category for the calculation of duty and taxes.

5.4 Goods of Category IV

5.4.1 Goods falling under this category shall be released only through the submission of
a customs declaration.

6 DELIVERIES WITH DEFERRED PAYMENT

6.1 It shall comprise of the following:

(a) Provisionals;

(b) Special permissions; and

(c) Goods released only on production of original documents.

6.2 List of goods that may be released with different payment are as follows:

(a) Goods consigned to the manufacturing and industry sectors ( machinery,

spare parts and raw materials);

(b) M/v parts imported by Garage Workshops;

(c) Pharmaceuticals and medical equipments;

(d) Goods requiring quick release after approval from Team Leader/Section
Head;

(e) Goods consigned to Ministries, UN Bogies, Police Department;

(f) Perishables and live animals;

(g) Live organs; and

(h) Aircraft spares.

6.3 Customs formalities for goods released at paragraph 6.1 shall be completed within

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72 hours of the date of delivery.

6.4 In case of no documents available, request for a provisional entry may be accepted
(form 11)

6.5 All goods released outside official hours, i.e after 16 hrs and before 9 hrs, shall be
covered by an overtime request approved by either a Technical officer or a Team
Leader.

6.6 A proper record of all goods delivered under category IV on provisional entries or
Special Permission shall be kept by Technical Officer and all entries cleared with
the proper customs declaration.

7 TRANSFER OF COURIER

7.1 Transfer of Courier-PATS

7.1.1 All courier bags shall be transferred to the respective warehouse in their original
bags in bonded vehicles under Customs lock or seal and under such conditions as
may be determined by the Director- General.

7.1.2 “Bonded vehicle” for 7.2 shall mean goods vehicle licensed as such by the National
Transport Authority and approved by Director-General. (Section 14(A) of Customs
Regulations 1989, amended by Finance Act 2006).

7.1.3 The representative of the warehouse shall receive the courier transferred in presence
Customs Officer posted at the warehouse.

7.1.4 The representative of the warehouse receiving the goods shall check the seal of the
bonded vehicle and/or of the bags containing the goods transferred.

7.1.5 The Supervisor in Charge of the warehouse shall inform immediately the Officer
Charge of PATS Warehouse and return the bags to PATS in case any seal is broken or
he has any suspicion that bags/goods have been tampered with.

7.1.6 The Operator’s representative shall be present for the conduct of a survey of the
goods returned.

7.1.7 The goods shall be placed in bags or bonded vehicles and sealed again and
transferred to warehouse if no discrepancy is found.

7.1.8 In case of any discrepancy found, an enquiry shall be carried out by Customs.

7.1.9 The representative of the warehouse receiving the goods shall acknowledge receipt

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of the courier transferred in writing “Received at warehouse, goods mentioned

above”. And the latter shall sign and write his name in bold letters under the
signature and insert the date and time of receipt.

7.1.10 He shall sign and write his name in bold letters under the signature and insert the
date and time of receipt.

8 UNCLAIMED AND MISROUTED COURIER/PARCELS

8.1 Procedures for unclaimed and misrouted Courier/Parcels

8.1.1 The operator shall apply to the Director of Customs to return to origin all parcels
unclaimed or misrouted.

8.1.2 The Operator shall also give particulars of courier/parcels.

8.1.3 The ADSU shall be present when selected courier/parcels are packed prior to
submission of application.

8.1.4 The Courier Operator/Customs broker shall make the proper entry (customs
declaration Regime Code 80) shall be lodged at Customs.

8.1.5 All parcels shall be transferred under Customs seal to airport in bonded vehicles.

9 MONTHLY RETURN
9.1 Monthly returns shall be done to check that no discrepancy exists between the goods
transferred to the warehouse and the list of goods established at Customs.

9.2 Every Warehouse Operator shall submit to Team Leader a monthly return of all
courier transferred to the warehouse under his responsibility, giving details relating
to their receipt and delivery, date, declaration number, etc.

9.3 The Warehouse Operator shall mention any outstanding courier/goods in the return.

10 OBLIGATIONS OF COURIER OPERATORS

10.1 Operator shall verify the accuracy and authenticity of declarations and data.

10.2 The Warehouse Operator shall keep a record of all courier received at the warehouse
in such manner as the Director-General may direct.

10.3 Courier Operators shall cooperate so that the Internal Audit Section of Customs gets

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access to books and records and can scrutinize the procedures.

10.4 Courier Operators shall have their books and records examined by other teams of
Customs (e.g PCAT, Fast Team, etc.) for investigation at the request of the Director-
General.

10.5 Within 3 hours of the arrival of any flight the operator shall provide to Customs any
document or manifest regarding the importation of Courier with the following data:

(a) Name and address of shipper/exporter;

(b) Name and address of importer/consignee;

(c) Number of packages/parcels;

(d) Description of the goods; and

(e) Value declared.

10.6 Immediately after the arrival of a flight, operator shall inform consignee by phone of
any Customs requirements or formalities.

10.7 Export activities shall be carried out separately from import operations.

10.8 Operator shall provide office accommodations and required book and ledgers.

10.9 Hours of operation shall be from 9.00 to 16.00 hrs.

10.10 Courier Operators shall submit pre-alert manifests to Officer in Charge Courier
Services so that proper risk assessment can be carried out before arrival of aircrafts.

11 MEMORANDUM OF UNDERSTANDING
11.1 Courier operators shall adhere to, a far as possible, to memorandum of understanding
between the Customs Department Mauritius Revenue Authority and themselves.

11.2 MOU shall be signed by Director-General of Mauritius Revenue Authority and

Managing Director of Courier Operators in duplicate to promote and support
efficiency in Customs.

11.3 Stakeholder shall recognize that offences against Customs laws are prejudicial to
economic, fiscal, social and security interests of Mauritius and to the interests of all
parties engaged in legitimate trade and that such offences may attach to means of
transport as well as cargo.

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11.4 Stakeholder shall co-operate with Mauritius Customs to significantly assist Customs
services by providing useful information and other kinds of assistance in combating
Customs fraud, repressing drug trafficking and protecting intellectual property,
endangered species of fauna and flora, public health and the environment.

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