Physical cross-border transportation

Physical cross-border transportation of 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

Physical cross-border transportation means any in-bound or out-bound or in transit physical transportation of goods and includes physical transportation by a natural person or in that person’s accompanying luggage, shipment through containerized cargo, or mailing by a natural or legal person.

1. Section 131A of the Customs Act and Regulations 80 and 81 of the Customs Regulations 1989 make provisions that any person, whether incoming, outgoing or in transit, making a physical cross-border transportation of currency or bearer negotiable instruments (BNI) or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts of an amount of more than 500,000 Mauritian rupees or its equivalent in foreign currency, needs to make a declaration to Customs.

2. Any person who needs to make a declaration to Customs shall –

   1. submit the duly filled-in Declaration Form (MRA/CUS/CANS/AMLU/FORM 1) available at the Customs counter at the Airport, Port or Cargo Terminal; or

   2. make an online declaration, related to physical cross-border transportation, through the MRA website: www.mra.mu under the e-services-Customs menu : https://eservices16.mra.mu/Currency/Index.jsp

In case of reasonable suspicion under this section of the law, a Customs officer may require any person to make a declaration as per paragraph (B).

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. 

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.

Any person who wishes to have additional information relating to physical cross-border transportation may access the following link: https://eservices16.mra.mu/Currency/Index.jsp