Customs - Mauritius Revenue Authority

Certificate of Origin Formats

For Preferential Import - Preferential treatment will be granted only upon submission, to MRA Customs Department, of a valid Certificates of Origin, in accordance with trade agreements and Customs laws and regulations. The below - listed Certificates of Origin formats are being provided for reference only and may vary in colour presentation, depending on provisions of the relevant chapters on Rules of Origin of the trade agreements.

For Preferential Export - No person other than the Director General shall issue a Certificate of Origin in respect of any export to any State, which is party to the concerned trade agreement.

A Certificate of Origin is valid only if duly authenticated (official stamp and/or* official’s signature) by the competent authority of the exporting Party (validity period for submission to customs authorities applicable). Other authentication means (QR Code, website address interalia) may apply when a Certificate of Origin is electronically issued.

*depending on the relevant trade agreement

Any person who prepares or present a Certificate of Origin that is not genuine, shall commit an offence and shall be dealt with in accordance with Customs laws. The Customs laws and regulations can be accessed on the page Legislations.

Specimen

Notice - Bonded Warehouses

Advance Origin Ruling

“Advance Origin Ruling” provides the opportunity to Exporters / Manufacturers to make a request for ruling to the MRA Customs Department on eligibility of a good to acquire originating status in advance of import / export. Advance Origin Ruling allows traders to secure market access by providing official written decision, prior to an export transaction, for a specified period

How to apply for advance origin ruling?

The applicant, who can be an importer, exporter, producer, or their representative, may apply to the MRA Customs Department for an advance origin ruling by filling in the form (MRA/CUS/ ASS/ORI/ FORM2) which can be downloaded from the MRA website - Click here.
The application shall be accompanied with supporting documents giving the full description of the goods, the production process, their composition, the country from which the goods are imported, the country in which the goods are manufactured, a certificate of costing, together with all materials relevant to the goods such as any sample (if practical), copies of technical literature (brochures, catalogues, photographs) and any other documents that may assist the MRA Customs in determining the correct origin of the goods.
Three copies of the application form and the supporting materials shall be submitted at the Counter of the Origin Unit, Custom House, Mer Rouge, Port Louis.
A fee of Rs 500 per application shall be payable at the MRA Customs Cashier counter at the time of submission of the documents for advance origin ruling.
Origin Ruling shall be given within 150 days of the date of receipt of the application as per Section 19B of the Customs Act 1988.
The Ruling given by the Director General, MRA shall be posted on the MRA website and be binding for a period of 3 years from the date of its issue.
Any request for assistance can be directed to the MRA Customs Department - Origin Unit on 202 0500 or emailed to This email address is being protected from spambots. You need JavaScript enabled to view it..

Departing from Mauritius

Currency Declaration

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.

Application for Preferential Certificate of Origin

How to apply for a Preferential Certificate of Origin?

Exporters / Manufacturers should be registered at the MRA Customs Department - Origin Unit, for products that they wish to export under preferential trade agreements.
Exporters / Manufacturers wishing to apply for a certificate of origin may download the form (MRA/CUS/ASS/ORI/FORM 1) – Click here.
The duly filled registration form shall be submitted to the Origin Unit through dedicated e-mail at : This email address is being protected from spambots. You need JavaScript enabled to view it. or submitted to MRA Customs Registry, Ground Floor, Custom House, Mer Rouge, Port Louis.
The MRA Customs Department - Origin Unit shall contact the Exporter / Manufacturer for an appointment in order to carry out site visit at the factory/office premises, to confirm registration details and compliance with rules of origin of the relevant trade agreements.
Once registration has been approved at the Origin Unit based on results of site visits and registration details, an application for a Certificate of Origin along with attachment of scanned supporting documents shall be submitted electronically by the Exporter / Declarant to MRA Customs Department for processing. The supporting documents may include an export invoice, evidences of raw materials used, a certificate of costing (where applicable), and any other document that may be required for justification of originating status of the exported goods.
Upon compliance with the rules of origin and approval obtained, a Certificate of Origin shall then be issued electronically by MRA Customs Department- Origin Unit. The authorized representative shall then proceed to the MRA Customs Origin Counter, Custom House, Mer Rouge, Port Louis, for collection of the Certificate of Origin against formal acknowledgement.
Exporters / Manufacturers may contact the Origin Unit on 202 0500 or send an email on This email address is being protected from spambots. You need JavaScript enabled to view it., for more information on eligibility to preferential entry.

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