Customs House Broker Examination (Mauritius)

A broker is preparing a bill of entry for machinery. The supplier issued a pro-forma invoice when the order was placed and a commercial invoice at shipment. Which document should support the declared price, and why?

• AThe pro-forma invoice, because it was issued first and fixes the price agreed before the…
• BEither document, because Customs treats them as interchangeable if both are signed by the…
• CThe pro-forma invoice, because it normally shows freight and insurance and therefore alre…
• DThe commercial invoice, because it records the concluded sale and the price actually paid…

Under Incoterms 2020, at which precise point does the seller transfer the risk of loss or damage of goods to the buyer under the FOB (Free On Board) rule?

• AWhen the goods are placed at the buyer's disposal, not loaded on any vehicle, at the sell…
• BWhen the goods are handed over to the first inland road carrier in the country of origin.
• CWhen the goods are loaded on board the vessel nominated by the buyer at the named port of…
• DWhen the carrier vessel safely berths alongside the quayside at Port Louis, Mauritius.

Goods are sold 'DAP Port Louis' under Incoterms 2020. Who is responsible for import clearance and for paying Mauritian customs duty and VAT?

• AThe seller, because DAP requires delivery at the named destination with all import charge…
• BThe buyer, because under DAP the seller bears transport risk to the named place, but impo…
• CThe carrier, because the goods are still on the arriving means of transport when they are…
• DThe seller pays the customs duty and the buyer pays the VAT, because DAP splits import ch…

Which statement correctly describes the legal character of a negotiable Ocean Bill of Lading (B/L) issued 'to order' as opposed to a Sea Waybill?

• AAn Ocean B/L issued 'to order' is a document of title that can transfer ownership through…
• BA Sea Waybill conveys ownership of cargo upon physical surrender, whereas an Ocean B/L is…
• CAn Ocean B/L does not need to be presented at the port of discharge, whereas a Sea Waybil…
• DA Sea Waybill allows the consignee to sell goods in transit by endorsement, whereas an Oc…

In customs clearance under preferential trade agreements, what is the primary role of a certificate of origin?

• ATo certify that the goods have been inspected and found compliant with electrical safety…
• BTo authenticate the international market price of the shipment for anti-dumping investiga…
• CTo show that the goods satisfy the agreement's rules of origin, so that the preferential…
• DTo declare the customs value of the goods in place of the commercial invoice.

What is the legal character of an air waybill (AWB)?

• AA negotiable document of title that transfers ownership of the goods when endorsed to a n…
• BA non-negotiable transport document evidencing the carriage contract and receipt of the g…
• CA customs declaration lodged by the airline that replaces the importer's bill of entry fo…
• DA certificate of origin issued by the airline at departure, used to support preferential…

Under section 9A(1) of the Customs Act, what is the latest time for an importer to submit a bill of entry for goods arriving by sea?

• ANot later than 48 hours after the inward manifest is submitted.
• BNot later than 3 working days after the cargo is discharged from the vessel.
• CNot later than 14 working days after the vessel is berthed.
• DNot later than 5 working days after the vessel is berthed at the wharf.

An importer submits a bill of entry late, and the Director-General's notice records 15 days of non-compliance with section 9A(1). What penalty is payable?

• ARs 7,500
• BRs 5,000
• CRs 15,000
• DRs 2,500

A bill of entry has been validated at Customs, but the importer has not yet paid. Under section 9A, what is the payment deadline, and what happens if it is missed?

• APayment within 5 working days; otherwise the goods are forfeited.
• BPayment within 30 days; otherwise interest accrues but the entry stays valid.
• CPayment within 14 working days of validation; otherwise the Director-General cancels the…
• DPayment within 14 calendar days of berthing; otherwise the goods are sent to auction.

A compliant VAT-registered importer clears goods in March under the deferred payment arrangement in section 9A(3) of the Customs Act. By when must the duty, excise duty and taxes be paid, and on what condition?

• ANot later than 16 working days after the end of March, provided a bond with at least one…
• BNot later than 7 working days after the end of March, with no security required for compl…
• CWithin 14 working days of each bill of entry's validation, the same as for other importer…
• DNot later than 2 working days before the end of March, backed by a bank guarantee.

What is the customs role of the inward manifest (cargo report) that the carrier or its agent submits under section 49 of the Customs Act?

• AIt reports the cargo on board; each manifested consignment must later be accounted for by…
• BIt is the importer's declaration of the value and tariff code of each consignment on boar…
• CIt is the freight forwarder's list of goods in a consolidated container and replaces the…
• DIt is the port authority's permission for the vessel to berth and discharge cargo at Port…

In a September 2026 notice, MRA created CPC 40V32 for 'direct importation of goods ... VAT exempted only' and CPC 47V32 for 'ex-warehousing of goods ... VAT exempted only'. What does the Customs Procedure Code on a bill of entry tell Customs?

• AThe HS tariff subheading of the goods, which determines the applicable rate of duty.
• BThe country of origin of the goods, used to decide whether a preferential rate applies.
• CThe procedure used (e.g. direct importation or ex-warehousing) and any exemption claimed,…
• DThe TradeNet user code of the broker or declarant who submitted the declaration.

How does the Customs Act define 'inward processing'?

• ADuty is paid in full at importation and repaid automatically whenever any goods are later…
• BGoods may be sold on the local market duty-free once they have undergone some processing…
• CDuty is permanently waived on raw materials used by any VAT-registered manufacturer, whet…
• DGoods are imported conditionally relieved from duty, excise duty and taxes because they a…

Under the Consumer Protection (Scrap Metal) Regulations 2019, as notified to stakeholders by MRA Customs, who may export scrap metal from Mauritius?

• AAny registered exporter, provided an export bill of entry is lodged through TradeNet befo…
• BA Scrap Metal Export Licence holder, or a manufacturer or recycler generating scrap as a…
• COnly the State Trading Corporation, which holds the national monopoly on scrap metal expo…
• DAny operator in a freeport zone, because freeport goods fall outside the scrap-metal expo…

A generator worth MUR 1,000,000 was sent from Mauritius to South Africa for repair and is re-imported with a repair invoice of MUR 250,000 for parts and labour. The importer proves the generator was sent from Mauritius. On what amount are duty and VAT charged under the relief for articles re-imported after repair?

• AOn MUR 1,250,000, the full value of the repaired generator.
• BOn MUR 1,000,000, the original value, because the repair cost is a service.
• COn the value of the repairs, MUR 250,000.
• DNothing, because goods previously cleared in Mauritius are always duty-free on return.

Goods specifically manifested for transhipment at Port Louis must leave the customs area before being loaded onto the outward vessel. What may the Director-General require under section 110 of the Customs Act?

• APayment of full duty and taxes, refundable once the goods are re-exported.
• BNothing further, because goods manifested for transhipment are outside customs control.
• CAn import permit from the Ministry of Commerce in every case.
• DSecurity to cover the duty, excise duty and taxes, and transport of the goods under a sea…

During a physical examination at the port, Customs requires packages to be opened, counted, weighed and repacked. Under the Customs Act, who bears the cost and risk of these operations?

• AMRA Customs, because examination of goods is a public function carried out to protect the…
• BThe importer or exporter; Customs is liable for loss or damage only if caused by an offic…
• CThe port operator, because the goods are in its custody while they are being examined.
• DThe costs are shared equally between MRA and the importer, as the examination serves both.

Under section 127(1A) of the Customs Act, which of the following may a Customs examination of goods include?

• AOnly a visual check of the outer packaging, unless the importer consents to the packages…
• BX-ray scanning only; opening or testing the goods requires a court warrant.
• CPhysical or chemical testing, drilling into or dismantling the goods, and the use of dete…
• DOnly a documentary check; physical checks take place later during post-clearance audit.

A seal placed on a ship's stores under section 97 is unlawfully broken while the ship is at Port Louis, and the stores involved are worth more than Rs 1,500. Under section 105 of the Customs Act, who commits the offence and what fine applies?

• AThe master: 3 times the duty, excise duty and taxes underpaid, or Rs 200,000, whichever i…
• BThe ship's agent only, liable to a fixed fine of Rs 20,000 whatever the value of the stor…
• CThe crew member who broke the seal, liable on conviction to a fine not exceeding Rs 100,0…
• DThe master, liable to a fine not exceeding Rs 100,000 whatever the value of the goods on…

During audit-based control under section 127A, a broker fails to produce the invoices and bank statements requested for goods it entered. What may the Director-General do?

• ANothing against the broker, because only the importer is required to keep and produce suc…
• BOnly issue a written warning, because audit-based control is voluntary and depends on the…
• CImmediately revoke the broker's authority without notice, which is the only sanction avai…
• DClaim underpaid duty and taxes on the information available, with a penalty of up to 50%…

Customs seizes a consignment suspected of breaching customs laws and has a sample analysed by the Forensic Science Laboratory. The importer disputes the report. What does section 141A of the Customs Act allow?

• AThe importer may use any private laboratory at any time before trial, and its result over…
• BWithin 14 days of being told of the report, request in writing that another sample be ana…
• CNo further analysis is possible, because the Forensic Science Laboratory's report is conc…
• DThe importer may request re-testing within 90 days of the seizure, but only of the same s…

Under section 18 of the Customs Act, what is the primary basis for valuing imported goods for ad valorem duty?

• AThe transaction value: the price actually paid or payable for export to Mauritius, plus f…
• BThe transaction value of identical goods sold for export to Mauritius at about the same t…
• CThe deductive value, worked back from the resale prices of the goods in Mauritius.
• DThe selling price in Mauritius of similar goods produced locally by domestic manufacturer…

When the transaction value of the goods cannot be determined, in what order does section 18 of the Customs Act require the other valuation methods to be applied?

• ACustoms may choose whichever method gives the higher value, to protect the revenue.
• BIdentical goods, similar goods, deductive, computed, then fall-back, with the deductive a…
• CDeductive, computed, identical goods, similar goods, then fall-back.
• DIdentical goods, similar goods, then directly to the fall-back method; the deductive and…

Which of these payments, if made by the buyer and not already included in the invoice price, must be added to the price actually paid or payable in determining transaction value?

• AA buying commission paid to the importer's own purchasing agent abroad.
• BAdvertising costs the importer incurs in Mauritius after the goods arrive.
• CA royalty for a design licence that the buyer must pay as a condition of sale of the impo…
• DInterest payable under a separate financing agreement for the purchase, provided it is sh…

An importer buys machinery FOB for USD 40,000. Ocean freight to Port Louis is USD 4,500 and insurance is USD 500. Using an exchange rate of MUR 45.00 per USD, what is the customs value?

• AMUR 1,800,000
• BMUR 2,002,500
• CMUR 2,025,000
• DMUR 1,822,500

A buyer in Mauritius provides specialized engineering design plans free of charge to a foreign supplier. The design was produced outside Mauritius by an independent design bureau and cost the buyer $10,000 USD. This design is an 'assist' used to manufacture a batch of 2,000 custom mechanical valves. The current import shipment contains 500 valves invoiced at $50 USD per valve FOB, with freight and insurance to Port Louis totaling $1,500 USD. Apportioning the assist evenly across all 2,000 valves, what is the total CIF customs value of this 500-valve shipment in USD?

• A$25,000 USD
• B$26,500 USD
• C$36,500 USD
• D$29,000 USD

An invoice for medical equipment imported for a Mauritian hospital shows: equipment price CIF Port Louis EUR 80,000; packing charged separately and borne by the buyer, EUR 1,000; installation and commissioning after arrival in Mauritius, EUR 10,000. All items are shown separately on the invoice. What is the customs value?

• AEUR 81,000
• BEUR 91,000
• CEUR 80,000
• DEUR 90,000

An importer in Mauritius buys goods from its overseas parent company. Under the WTO valuation rules applied in Mauritius, when can the transaction value still be accepted?

• ANever; any relationship between buyer and seller automatically excludes the transaction v…
• BOnly if the price is at least equal to the seller's selling price on its own domestic mar…
• COnly if the importer provides a transfer-pricing report approved by the MRA's income tax…
• DIf the sale circumstances show the relationship did not influence the price, or the value…

Under the deductive method of valuation (section 18D of the Customs Act), how is the customs value derived?

• ABy adding the producer's cost of materials and fabrication in the country of export to an…
• BBy working back from the price at which the goods, or identical or similar goods, are res…
• CBy using the transaction value of identical goods sold for export to Mauritius at about t…
• DBy taking the price at which the goods are sold on the domestic market of the country of…

Which basis is expressly PROHIBITED when determining value under the fall-back method in section 18F of the Customs Act?

• AThe selling price in Mauritius of goods produced in Mauritius.
• BA reasonable adjustment of the price of identical goods exported at a somewhat different…
• CA customs value previously accepted for identical goods, applied with reasonable flexibil…
• DThe deductive method applied flexibly, for example using sales within 90 days after impor…

Under preferential rules of origin, which of the following goods are 'wholly obtained' in the exporting country?

• AMineral products extracted from the soil or seabed of the exporting country, and vegetabl…
• BLaptops assembled from imported chips, display screens and plastics.
• CGarments sewn from woven fabric imported from a non-member country.
• DMotor oils blended in the exporting country from additives imported from third countries.

What does a change of tariff heading (CTH) origin rule require of the non-originating materials used to make a product?

• AThe finished product must be classified in a different HS chapter (the first 2 digits) fr…
• BThe finished product must have the same 6-digit subheading as its main raw material.
• CThe finished product may stay in the same heading provided the 6-digit subheading changes.
• DThe finished product must be classified in a different 4-digit HS heading from each of th…

Under the COMESA rules of origin, which is one of the alternative criteria that lets goods made from non-originating materials qualify as originating?

• AValue added in the member state of at least 35% of the ex-factory cost of the goods.
• BValue added of at least 50% of the ex-works price of the goods.
• CNon-originating materials of no more than 40% of the ex-factory cost of the goods.
• DValue added of at least 25% of the ex-factory cost for any manufactured goods, without fu…

MRA Customs has reasonable doubt about the authenticity of an AfCFTA certificate of origin presented for a preferential claim. What is the proper course under the AfCFTA rules of origin?

• AReject the certificate automatically and apply the general rate without any further inqui…
• BAsk the importer to obtain a replacement certificate issued by MRA Customs.
• CRequest verification from the competent authority of the exporting State Party under the…
• DRefer the certificate to the World Customs Organization for a binding decision on origin.

Under the interim Economic Partnership Agreement between Eastern and Southern African states (including Mauritius) and the EU, how can an approved exporter prove origin without a customs-endorsed EUR.1 movement certificate?

• AWith a certificate of origin endorsed by the chamber of commerce of the exporting country.
• BWith an origin declaration on the invoice or another commercial document, bearing the app…
• CWith a supplier's declaration kept in the importer's own files, without any statement of…
• DWith a Form A certificate issued under the EU's Generalised System of Preferences.

Which trade agreement between Mauritius and India entered into force on 1 April 2021 and grants preferential tariffs subject to rules of origin?

• AThe Mauritius–China Free Trade Agreement
• BThe Mauritius–UAE Comprehensive Economic Partnership Agreement
• CThe Indian Ocean Commission trade protocol on preferential trade among its member islands
• DThe Comprehensive Economic Cooperation and Partnership Agreement (CECPA)

Under the direct transport (direct consignment) rule found in most preferential protocols, what happens if originating goods pass through a non-member country on the way to Mauritius?

• AThey keep originating status if they stayed under customs supervision in transit and unde…
• BThey automatically lose originating status, even if they never left customs supervision i…
• CThey keep originating status whatever happened in transit, provided the original certific…
• DThey keep originating status only if duty was paid in the transit country and later refun…

How is the international 6-digit code of the Harmonized System (HS 2022) structured?

• AThe first 2 digits are the subheading, the next 2 the heading and the last 2 the chapter.
• BThe first 4 digits are the chapter and the last 2 digits the heading.
• CDigits 7 and 8 are set by the WCO and are the same in every member country.
• DThe first 2 digits are the chapter, the first 4 the heading and all 6 the subheading.

What is the legal standing of the titles of Sections, Chapters and sub-Chapters under General Interpretative Rule (GIR) 1?

• ATitles have full legal force and override any conflicting Section or Chapter Notes in the…
• BThey are for ease of reference only; legally, classification follows the terms of the hea…
• CTitles become legally binding whenever the wording of a heading is ambiguous or incomplet…
• DTitles carry the same legal force as the WCO Explanatory Notes and the texts of the headi…

Under GIR 2(a), how is an incomplete or unfinished article classified, including when it is presented unassembled or disassembled?

• AAccording to the component with the highest value in the consignment.
• BUnder the heading for parts of that article, because the article is not complete.
• CAs the complete or finished article, provided that, as presented, it has the essential ch…
• DEach component is classified separately under its own heading, because the goods are unas…

What does GIR 3(a) require when goods are, prima facie, classifiable under two or more headings?

• AThe heading which provides the most specific description is preferred to headings providi…
• BThe heading carrying the highest rate of duty among the competing headings, to protect th…
• CThe heading that occurs first in numerical order among those which equally merit consider…
• DThe heading covering the material or component of chief value in the goods being classifi…

A set put up for retail sale in a leather case contains an electric hair clipper (heading 85.10), a comb (96.15), a pair of scissors (82.13), a brush (96.03) and a textile towel (63.02). How is the set classified under GIR 3(b)?

• AEach article is declared separately under its own heading.
• BUnder heading 42.02, because the leather case holds all the items.
• CUnder heading 96.15 or 96.03, because Chapter 96 covers the largest number of items in th…
• DUnder heading 85.10, because the electric hair clipper gives the set its essential charac…

When goods cannot be classified by reference to GIR 3(a) (most specific description) or GIR 3(b) (essential character), what does GIR 3(c) prescribe?

• AThe heading with the lowest rate of duty among those that equally merit consideration.
• BThe heading which occurs last in numerical order among those which equally merit consider…
• CThe heading which occurs first in numerical order.
• DThe heading chosen by the importer, provided the same heading is declared consistently on…

An acoustic guitar is imported in a moulded, lined hardshell case made for that model and suitable for long-term use. How is the case classified under GIR 5(a)?

• AWith the guitar in heading 92.02, as it is specially fitted, suitable for long-term use a…
• BSeparately in heading 42.02, as a container for musical instruments presented with its co…
• CThe guitar and case together fall in Chapter 42, following the classification of the case.
• DWith the guitar only if the case is worth less than 10% of the combined value of both.

Under GIR 5(b), which type of packing container is NOT classified with the goods it contains?

• ADisposable cardboard boxes of the kind normally used to pack consumer breakfast cereals.
• BStandard single-use plastic shrink-wrap film around multipacks of beverage cans.
• CThin cellophane wrappers of the kind normally used around individual bars of soap.
• DPacking containers clearly suitable for repetitive use, such as heavy-duty returnable ste…

What principle governs classification at the subheading level under GIR 6?

• AThe terms of the subheadings and any Subheading Notes decide, and only subheadings at the…
• BSubheadings may be compared across different headings and chapters to find the most speci…
• CSubheading Notes are advisory only and give way to the WCO Explanatory Notes when they co…
• DOnce the heading is fixed, the subheading carrying the lowest rate of duty is chosen for…

An importer applies to the Director-General under section 19B of the Customs Act for a ruling on the classification of a new product. Which statement is correct?

• AThe ruling must be given within 150 days of the application, and it binds only the import…
• BThe ruling is valid indefinitely once published, unless the importer later asks for it to…
• CIt must be given in writing within 45 days, binds the Director-General, and is valid for…
• DA ruling can be issued even while the same issue is before the Revenue Tribunal, to guide…