Official Guidance on the Transfer and Transhipment of Ship's Spares under Section 110 of the Customs Act in Mauritius
This document provides comprehensive instructions and legal framework for the transfer and transhipment of ship's spares within the jurisdiction of Mauritius, specifically under section 110 of the Customs Act. It is intended for shipping agents, customs officers, and other relevant stakeholders involved in the import, export, or transhipment of maritime spare parts. The guidance emphasizes the procedural requirements, necessary documentation, and security measures to ensure compliance with Mauritian customs regulations.
Scope and Legal Context
The procedure outlined herein applies to the transfer or transhipment of ship's spares, excluding goods covered under section 104(a) of the Customs Act. Section 110 of the Customs Act authorizes the customs authorities to regulate and oversee such movements to prevent smuggling, ensure proper valuation, and maintain maritime safety standards. This process is governed by the Customs Act 1969 and related regulations, with the Mauritius Revenue Authority (MRA) serving as the primary overseeing body.
Who Is Concerned by This Procedure?
This guidance is relevant to:
- Shipping agents, freight forwarders, and brokers responsible for the logistics of ship's spares;
- Customs officers involved in the clearance, inspection, and security checks of maritime cargo;
- Port authorities and terminal operators managing the physical handling of goods;
- Ship owners and operators seeking to legally transfer parts for maintenance or repair purposes.
Key Steps in the Transfer and Transhipment Process
1. Submission of Transfer Details
All parties involved must prepare and submit a detailed transfer request, which includes information such as the name of the shipping agent, the description and number of packages, the value of goods, and the method of transfer. The official form used for this purpose is the Transfer/Transhipment of Ship’s Spares form, identified by the reference MRA/CUS/SES/PSEU/FORM 12.
2. Security and Method of Transfer
The transfer must be secured appropriately, with options including bank guarantees, bonds, or cash deposits as specified by the customs authorities. The method of transfer may involve containerized cargo under customs seal, bonded vehicles, accompanied or escorted shipments, or electronic seals, depending on the circumstances and security requirements.
3. Landing and Customs Clearance
Upon arrival at the landing station, customs officers verify the goods, endorse the transfer documentation, and oversee the physical release of the spares. The process involves the acknowledgment of receipt by customs officers and signatures from authorized agents, ensuring traceability and accountability throughout the process.
4. Inspection and Control at Shipment Gate or Container Freight Station
Customs officers conduct inspections at the shipment gate or container freight station (CFS), checking seals, verifying goods, and noting any anomalies. If irregularities are detected, detailed reports are documented, and further actions may be initiated in accordance with customs procedures.
5. Storage and Delivery of Ship’s Spares
Ship’s spares requiring storage are handled either by the Mauritius Ports Authority (MPA) cargo sheds or by customs officers on-site. The process involves the receipt, storage, and subsequent delivery for shipment, with proper documentation and signatures from responsible officers and agents.
Documentation and Record-Keeping
Accurate and complete documentation is vital for compliance. The key documents include:
- Transfer/Transhipment form (MRA/CUS/SES/PSEU/FORM 12);
- Bill of Entry (R80 or R38);
- Security references and guarantees;
- Inspection reports and customs endorsements;
- Receipts and signatures from authorized personnel.
References and Contact Information
For further guidance or clarification, stakeholders can contact the Customs House at Mer Rouge, Port Louis, Mauritius, via the following:
- Telephone: +230 202 0500
- Fax: +230 216 4918
- Hotline: +230 800 9200
- Email: coordination.customs@mra.mu
- Official website: http://www.mra.mu
Adherence to these procedures ensures the lawful and efficient transfer of ship's spares, supporting maritime operations and compliance with Mauritian customs legislation.
