Departing from Mauritius
The legislation does not prohibit the transportation of currency or Bearer Negotiable Instruments by any traveller. However, any person leaving Mauritius with currency or Bearer Negotiable Instruments or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value or its equivalent in foreign currency must declare the sum to Customs, by filling the Currency Declaration Form (available at the Customs counter ) wherein the origin and intended use of the sum declared must be stated, before proceeding with Immigration formalities.
Any person making a declaration may be questioned by a Customs Officer on the particulars of the declaration made and in the course of any questioning, the officer may inspect the person’s travel documents, passport, laissez- passer, tickets and accompanying luggage. The officer may also under reasonable cause, detain and search the person in accordance with Section 132 of the Customs Act 1988.
Any person who fails to make a declaration or when so required, refuses to make a declaration or makes a declaration which is false or misleading in any material particular or without any reasonable excuse refuses to answer questions, shall commit an offence and on conviction shall be liable to a fine of not less than 20 per cent of the whole amount which is the subject matter of the offence but not exceeding 2 million rupees and to imprisonment for a term not exceeding 5 years.