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  1. What we do?
  2. Vission,Mission & Values
  3. Who we are?
  4. Our Director
  5. Our Organisational Structure
  6. Our Role
  7. Sections
  8. Organisational Chart

What we do?


The Mauritius Customs forms part of the Mauritius Revenue Authority (MRA) with the job of protecting the community from potential risks arising from international trade and travel, while facilitating the legitimate movement of people and goods across the border. When talking of border we mainly refer to the port and airport which represent the borders of the island.

Every effort is being done to carry out our missions diligently, that is to protect the society and the economy, to ensure security and to collect revenue for the government. We do this by:


  1. intercepting smuggling and contraband (such as illegal drugs)
  2. checking travellers and their baggage, cargo and mail
  3. setting up ‘Stand Alone’ applications for various reforms/control programmes (IT)
  4. assessing and collecting Customs duties, excise duties and VAT on imports
  5. protecting businesses against illegal trade while facilitating legitimate trade
  6. enforcing import and export restrictions and prohibitions
  7. collecting accurate import and export data.


As the gatekeepers of Mauritius, we use intelligence and risk assessment to target our physical checks of containers, vessels or travellers. We also conduct investigations and audits, and prosecute offenders.

We work closely with the other agencies like the Ministry of Agro-Industry and Food Security, the Ministry of Health and Quality of Life, the Government Pharmacist, the Veterinary Services, the Police, etc.


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 Vision,Mission & Values



To be a world class Revenue Authority respected for its professionalism, efficiency, fairness, integrity and its contribution to our socio-economic development.



To continually reform and modernise tax administration in order to manage and operate an effective and efficient revenue raising organisation comprising of highly motivated and skilled staff.




  • Integrity
  • Responsiveness
  • Fairness
  • Transparency and Accountability


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Who we are?


Customs has around 600 staff covering the airport, port, freeport, freight stations and headquarters. We form part of the Mauritius Revenue Authority which is under the aegis of the Ministry of Finance and Economic Development.


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Our Director


Mr James J. Lenaghan assumed the post of Director, Customs in 2012.


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Our Organisational Structure


Customs is organised into several interconnected operational units attached to sections under the responsibility of a section head. The sections are:


    • PATS Cargo
    • Trade Facilitation, Customs Cooperation
    • Seaport Operations
    • Customs Management System and Information Technology (CMS / IT)
    • Assessment
    • Excise
    • Surveillance and Enforcement
    • Deferral Regimes
    • Risk Management
    • SSR International Airport Passenger Terminal


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Our Role

Customs has three basic functions:

  1. Fiscal function - which consist of collecting and protecting government revenue in the form of customs duty, excise duty and VAT at importation


  2. Protection/security function-i.e. ensuring the security and protection of the country. For instance, preventing prohibited goods (under water fishing guns, bull bar, etc) from entering the country.


  3. Economic function-in customs jargon this function is known as trade facilitation. That is providing facility, fluidity and security to the business community.


During the last decade, we have seen an evolution of the customs functions. In fact, the fiscal function which was considered to be the main mission of customs has been overlapped by the other functions. Nowadays, the economic mission is considered to be the most important function together with the security/protection function. These two functions when performed effectively results to a secure environment where business is easily carried out. This also results to the securing of the supply chain.


On the other hand, with the reduction and/or elimination of tariff barriers, the revenue collection role of Customs has been retrograded. Modern Customs is nowadays considered as an economic partner to stakeholders, as well as the gatekeeper against the importation/trade of prohibited items.


To accomplish its functions effectively and efficiently, Customs uses up to date tools which allows the targeting of cargo and passengers. Some of the tools are listed below:


  1. Risk-Management And Intelligence

    The use of advance electronic information on cargo and passengers allows Customs to improve their profiling methods. Lesser time is spent towards less risky consignment and passengers while more time can be allocated for risky ones.


    In addition to that, intelligence works allow the collection, analysis and dissemination of important information to the various sections.


  2. Investigations And Enforcement

    Customs investigates on individuals and organisations engaged in the international trade of illicit commodities and the evasion of duties and taxes. Some of the most common investigations that customs undertake are listed below:

    • Drugs

      Customs (Port Surveillance and Enforcement  Unit and the Airport Surveillance and Enforcement Unit) works closely with the Police to investigate the smuggling of drugs across our borders.


      The unit is actively involved in intelligence gathering and targeted operations against national and international organised crime networks. Prosecution in drug matters is done by the Police while other cases are referred to the Legal Service Department of the MRA for appropriate action.


    • Frauds

      Customs investigates suspected cases where importers have deliberately evaded duty and/or VAT. This can be done both at clearance time of the Cargo as well as after clearance by Post-Control Audit Teams.


    • Prohibited Goods

      Customs has a monitoring and an investigative role for the export and import of prohibited or controlled goods to ensure consumer and environmental protection Some specific areas include:

      • intellectual property rights – counterfeit, trademark and copyright goods
      • objectionable publications - child pornography, bestiality, sexual violence, etc.
      • firearms and offensive weapons
      • import and export prohibitions.


  3. Wildlife Protection

    Customs is also engaged in the protection of wildlife species through the Convention on International Trade in Endangered Species (C.I.T.E.S). The signatories of this convention are dedicated to the detection and prevention of trade in endangered species. It is a joint initiative of Customs and the National Parks & Conservation Service. Customs has been assigned the responsibility for the prevention of illegal trade in fauna and flora involving import, export and transit.


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The Customs Department of the Mauritius Revenue Authority is sub-divided into ten sections under the responsibility of ten Section Heads. Each section is further sub-divided into Units and sub-sections. The main units and sub-sections are listed below:


  1. PATS Air Cargo(Autonomous)
    • Administration and Compliance
    • Manifest & Jerquing
    • Bank Guarantee & Exemption
    • Examining
    • Unstuffing & Scanning
    • Freeport
    • Cargo Shed
    • Courier Services


  2. Trade Facilitation, Customs Cooperation
    • Trade Facilitation, HQ Operations, Legislations and Queries
    • Customs Offence Reports(COR), Court Cases & Debt Management
    • Registration and International Matters


  3. Seaport Operations
    • Manifest and Jerquing
    • Compliance
    • Examining
    • Scanning
    • Unstuffing
    • Courier Services / Parcel Post
    • Port Operations
    • Vehicle & Returning citizens


  4. Customs Management System / Information Technology (CMS / IT)
    • CMS Redevelopment & Training
    • CMS Application, Reports & Training
    • IT System Administration & Network


  5. Assessment
    • Post-Control Audit (PCA)
    • Post Clearance Review of Declaration (PCRD)
    • Origin
    • Tariff
    • Valuation General Goods
    • Valuation second hand vehicles
    • CO2 Emission


  6. Excise
    • Excise Operations
    • Bonded Tanks
    • Auction Sales 


  7. Surveillance & Enforcement
    • Coordination Unit
    • Port Surveillance & Enforcement Unit (PSEU)
    • Airport Surveillance & Enforcement Unit
    • Investigation
    • Anti-Money Laundering Unit (AMLU)
    • Intellectual Property Rights (IPR)
    • Commercial Fraud Unit (CFU)
    • K-9 Unit


  8. Deferral Regimes
    • Bank Guarantee/Form 30
    • Refund
    • Drawback
    • Exemption unit & Exemption monitoring unit
    • Bond
    • Down Town Duty free & Duty Free shops
    • Freeport
    • Export
    • Inward Processing Scheme (IPS)
    • Seafood Hub
    • Customs Approved Store Room (CAS)
    • Coastwise Trade
    • Rodrigues Outpost


  9. Risk Management
    • Information
    • Analysis & Profiling
    • Selectivity


  10. Airport (SSR)
    • Teams 1, 2, 3 & 4 (Passengers and crew clearance)
    • Detain Room & Administration

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Organisational Chart





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