Free Practice Questions for MRA Customs Broker

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Key Facts: MRA Customs Broker Exam

Official syllabus topics prescribed by the Mauritius Revenue Authority for the written broker examination

MRA Customs House Broker Syllabus

5 Years

Minimum required clerk experience for applicants holding a School Certificate with required subject credits

Customs Regulations 1989, reg 19(11)

Further oral examinations allowed within 3 years for a candidate who fails the first oral examination

Customs Regulations 1989, reg 19(11)(b)

5 Days

Working days within which a bill of entry must be submitted after vessel berthing under Section 9A of the Customs Act

Mauritius Customs Act 1988

24 Months

Statutory maximum period for warehousing goods in a bonded warehouse under Section 76 of the Customs Act

Mauritius Customs Act 1988

28 Days

Time allowed to object to a customs notice, and to appeal an objection determination to the Revenue Tribunal

Customs Act, section 24A

Rs 140

Environment Protection Fee per imported mobile phone valued above Rs 1,000, effective 1 July 2025

Annex to the 2025–2026 Budget Speech

Authorisation to act as a Customs House Broker in Mauritius is granted by the Director-General of the Mauritius Revenue Authority after success in a written examination and an oral examination. Candidates need at least 5 years of verified experience as a customs clerk plus School Certificate credits (or an accepted equivalent), or 10 years in goods clearance, and must master 16 syllabus topics. This free 100-question bank is independent multiple-choice practice, not a simulation of the official written or oral format.

Sample MRA Customs Broker Practice Questions

Try these sample questions to review concepts for the MRA Customs Broker exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A 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?

A.The pro-forma invoice, because it was issued first and fixes the price agreed before the order.

B.Either document, because Customs treats them as interchangeable if both are signed by the supplier.

C.The pro-forma invoice, because it normally shows freight and insurance and therefore already gives the CIF value.

D.The commercial invoice, because it records the concluded sale and the price actually paid or payable, which is the starting point for transaction value.

Explanation: Under section 18A of the Customs Act, transaction value starts from the price actually paid or payable for the goods when sold for export to Mauritius. The commercial invoice evidences that concluded sale; a pro-forma invoice is only a preliminary quotation or estimate issued before the sale is final. Section 19(2B) shows that Customs may still ask for pro forma invoices, contracts and bank transfers as supporting evidence when it is checking a declared value.

2Under 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?

A.When the goods are placed at the buyer's disposal, not loaded on any vehicle, at the seller's factory or warehouse premises.

B.When the goods are handed over to the first inland road carrier in the country of origin.

C.When the goods are loaded on board the vessel nominated by the buyer at the named port of shipment.

D.When the carrier vessel safely berths alongside the quayside at Port Louis, Mauritius.

Explanation: Under Incoterms 2020 FOB (Free On Board), the seller delivers the goods and transfers risk to the buyer when the goods are physically placed on board the vessel nominated by the buyer at the named port of shipment. The buyer bears all costs and risks from that point forward, including ocean freight and marine insurance to destination.

3Goods are sold 'DAP Port Louis' under Incoterms 2020. Who is responsible for import clearance and for paying Mauritian customs duty and VAT?

A.The seller, because DAP requires delivery at the named destination with all import charges paid.

B.The buyer, because under DAP the seller bears transport risk to the named place, but import clearance, duties and taxes fall on the buyer.

C.The carrier, because the goods are still on the arriving means of transport when they are delivered.

D.The seller pays the customs duty and the buyer pays the VAT, because DAP splits import charges by type of tax.

Explanation: Under Incoterms 2020 DAP (Delivered at Place), the seller delivers when the goods are placed at the buyer's disposal on the arriving means of transport, ready for unloading at the named place, and bears the risk until then. Import clearance and import duties and taxes remain the buyer's responsibility; only under DDP does the seller take these on. A broker entering DAP goods in Mauritius therefore acts for the Mauritian buyer.

4Which statement correctly describes the legal character of a negotiable Ocean Bill of Lading (B/L) issued 'to order' as opposed to a Sea Waybill?

A.An Ocean B/L issued 'to order' is a document of title that can transfer ownership through endorsement, whereas a Sea Waybill is non-negotiable.

B.A Sea Waybill conveys ownership of cargo upon physical surrender, whereas an Ocean B/L is merely a delivery receipt.

C.An Ocean B/L does not need to be presented at the port of discharge, whereas a Sea Waybill must be surrendered as three original stamped copies.

D.A Sea Waybill allows the consignee to sell goods in transit by endorsement, whereas an Ocean B/L prohibits any transfer.

Explanation: A negotiable bill of lading made out 'to order' serves three core functions: a receipt for goods shipped, evidence of the contract of carriage, and a document of title transferring constructive possession and ownership through endorsement. Conversely, a sea waybill is a non-negotiable receipt that allows release to the named consignee without presenting an original document of title.

5In customs clearance under preferential trade agreements, what is the primary role of a certificate of origin?

A.To certify that the goods have been inspected and found compliant with electrical safety standards by the Mauritius Standards Bureau.

B.To authenticate the international market price of the shipment for anti-dumping investigations.

C.To show that the goods satisfy the agreement's rules of origin, so that the preferential rate of duty can be claimed.

D.To declare the customs value of the goods in place of the commercial invoice.

Explanation: A preferential certificate of origin, or another accepted proof of origin, shows that goods meet the rules of origin of a trade agreement such as SADC, COMESA, AfCFTA or the interim EPA with the EU, so the importer can claim the preferential rate. Without valid proof of origin, the general rate applies. For goods claiming preferential access, the proof of origin is submitted with the bill of entry.

6What is the legal character of an air waybill (AWB)?

A.A negotiable document of title that transfers ownership of the goods when endorsed to a new consignee.

B.A non-negotiable transport document evidencing the carriage contract and receipt of the goods, for delivery to the named consignee.

C.A customs declaration lodged by the airline that replaces the importer's bill of entry for air cargo.

D.A certificate of origin issued by the airline at departure, used to support preferential tariff claims.

Explanation: An air waybill is a non-negotiable transport document: it evidences the contract of carriage and the airline's receipt of the goods, and the goods are delivered to the consignee named on it. Unlike an order bill of lading, it is not a document of title and cannot be endorsed to transfer the goods to someone else. Together with the invoice, the AWB (or the bill of lading for sea cargo) is one of the basic documents supporting an import bill of entry.

7Under 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?

A.Not later than 48 hours after the inward manifest is submitted.

B.Not later than 3 working days after the cargo is discharged from the vessel.

C.Not later than 14 working days after the vessel is berthed.

D.Not later than 5 working days after the vessel is berthed at the wharf.

Explanation: Section 9A(1) requires the importer to submit the bill of entry from the time the partial or full inward manifest is submitted under section 49 and not later than 5 working days after the vessel is berthed at the wharf (or the aircraft has landed). Missing the deadline attracts a penalty of Rs 500 for each day of non-compliance, capped at Rs 5,000.

8An 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?

A.Rs 7,500

B.Rs 5,000

C.Rs 15,000

D.Rs 2,500

Explanation: Section 9A(4) sets the penalty at Rs 500 for each day of non-compliance, provided the total does not exceed Rs 5,000. Fifteen days at Rs 500 would be Rs 7,500, so the ceiling applies and Rs 5,000 is payable. The importer may object to the penalty notice using the section 24A(3) procedure.

9A 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?

A.Payment within 5 working days; otherwise the goods are forfeited.

B.Payment within 30 days; otherwise interest accrues but the entry stays valid.

C.Payment within 14 working days of validation; otherwise the Director-General cancels the bill of entry.

D.Payment within 14 calendar days of berthing; otherwise the goods are sent to auction.

Explanation: Section 9A(2)(a) requires duty, excise duty and taxes on a validated bill of entry to be paid within 14 working days of the date of validation. If the importer does not pay, section 9A(7) directs the Director-General to cancel the bill of entry, so a fresh entry is needed. Note the two clocks: 5 working days from berthing to submit, and 14 working days from validation to pay.

10A 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?

A.Not later than 16 working days after the end of March, provided a bond with at least one adequate surety covers the deferred amount.

B.Not later than 7 working days after the end of March, with no security required for compliant traders.

C.Within 14 working days of each bill of entry's validation, the same as for other importers.

D.Not later than 2 working days before the end of March, backed by a bank guarantee.

Explanation: Section 9A(3) lets an SME or VAT-registered person pay duty, excise duty, taxes and fees on goods cleared during a month not later than 16 working days after the end of that month; in June, payment is due not later than 2 working days before the month ends. The trader must give security by bond with at least one surety that the Director-General considers adequate, and must be compliant with the revenue laws. Missing the deadline makes the amounts payable with penalty and interest under section 24A.

About the MRA Customs Broker Exam

The Customs House Broker Examination is conducted by the Mauritius Revenue Authority (MRA) Customs Department under section 119 of the Customs Act and regulation 19 of the Customs Regulations 1989. It assesses candidates seeking the Director-General's authorisation to act as Customs House Brokers in Mauritius. The syllabus covers trade documentation, import and export procedures, valuation under the WTO GATT Agreement, HS 2022 classification, bonded warehouse and deferral regimes, other government agency controls, customs offences and appeals, electronic declarations in TradeNet, and professional ethics. OpenExamPrep provides independent English-language multiple-choice practice on these topics; it is a study aid, not a simulation of the MRA written paper or oral examination.

Exam sponsor: Mauritius Revenue Authority (MRA) Customs Department. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Two-stage qualification process administered by the MRA Customs Department under section 119 of the Customs Act and regulation 19 of the Customs Regulations 1989: a written examination on the 16-topic syllabus (customs legislation, tariff classification, WTO valuation, clearance procedures, other government agencies and ethics), followed by an oral examination for candidates who pass the written paper. A candidate who fails the oral examination may take up to 3 further oral examinations within 3 years of the first oral examination (regulation 19(11)(b), as amended in February 2025).

Time Limit

Not published (written and oral examination)

Passing Score

Pass mark not published: candidates must be declared successful in the written examination to sit the oral examination, and in both components to be authorised by the Director-General

Exam / Certification Fees

Paid directly to MRA; the exact quantum of the examination fee is communicated by MRA prior to holding the written examination

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Mauritius Revenue Authority (MRA) Customs Department: official exam information

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Not published

Trade Documents & Incoterms

Customs declarations, commercial invoices, packing lists, bills of lading, airway bills, certificates of origin, insurance letters, bank instruments, and Incoterms 2020.

Not published

Import, Export and Transshipment Procedures

Economic operator registration, Bill of Entry submission deadlines under Section 9A, inward/outward manifests, special regimes, inward processing, and Customs Procedure Codes (CPCs).

Not published

Examination of Goods & Customs Procedures

Physical inspection, non-intrusive container scanning, customs seals, post-clearance audits, risk management, and cargo release controls.

Not published

Customs Valuation

WTO GATT Valuation Agreement hierarchical methods (sections 18 to 18F of the Customs Act), CIF value determination, statutory additions and deductions, and valuation dispute procedures.

Not published

Rules of Origin & Trade Agreements

Wholly obtained goods, substantial transformation, value-addition thresholds, SADC, COMESA, AfCFTA, EU-ESA EPA, CECPA, and origin certification.

Not published

Tariff Classification & HS 2022

Harmonized Commodity Description and Coding System 2022, General Interpretation Rules (GIR 1 to 6), Section and Chapter Notes, and advance tariff rulings.

Not published

Deferral Regimes, Bonded Warehouses & Freeport

Bonded warehouse entry and 24-month limits under Section 76, security bonds, duty drawback, exemptions, Rodrigues Development Zone (RDZ), and Freeport operations.

Not published

Other Government Agencies (OGAs) in Border Trade

Import permits, clearances, and border controls under Health, Commerce, Agro-Industry, Fisheries, Environment, ICTA, Radiation Safety, and Police Firearms Act.

Not published

Exemptions and Concessions

Statutory relief, terms, and eligibility conditions under the Customs Act, Customs Tariff Act, Excise Act, and Value Added Tax Act.

Not published

Fees Collected at Customs

Environment Protection Fee on mobile phones, vehicle batteries, and pneumatic tyres, fish import registration fees, and potable alcohol sugar contribution.

Not published

Green Customs & Environmental Conventions

Basel Convention on hazardous waste, CITES endangered species controls, Montreal Protocol ozone-depleting substances, Mercury-Free certification, and Dangerous Drugs Act.

Not published

Excise Procedures

Submission of excise entries, warehousing and ex-warehousing of excisable goods, movement of excisable goods, and payment of excise duties.

Not published

Appeal Mechanisms & Customs Offences

Claims, COR procedures, refunds, compounding, the Objections, Appeals and Dispute Resolution Department (OADRD), the Revenue Tribunal (which replaced the Assessment Review Committee), and 28-day objection and appeal deadlines.

Not published

Customs Management System & IT

Electronic submission of bills of entry via TradeNet, electronic manifests, e-certificates, digital attachments, and paperless customs clearance.

Not published

Role of WTO and WCO

WTO Trade Facilitation Agreement, WCO Revised Kyoto Convention, SAFE Framework of Standards, Authorized Economic Operator (AEO) concept, and international trade harmonization.

Not published

Code of Ethics & Declarant Responsibilities

MRA integrity framework, anti-corruption standards, statutory 5-year recordkeeping, broker and customs clerk duties under the Customs Act and regulation 19 of the Customs Regulations 1989, and the Financial Crimes Commission (FCC) Act 2023.

Preparing for the MRA Customs Broker Exam

What You Need to Know

Passing score: Pass mark not published: candidates must be declared successful in the written examination to sit the oral examination, and in both components to be authorised by the Director-General
Assessment: Two-stage qualification process administered by the MRA Customs Department under section 119 of the Customs Act and regulation 19 of the Customs Regulations 1989: a written examination on the 16-topic syllabus (customs legislation, tariff classification, WTO valuation, clearance procedures, other government agencies and ethics), followed by an oral examination for candidates who pass the written paper. A candidate who fails the oral examination may take up to 3 further oral examinations within 3 years of the first oral examination (regulation 19(11)(b), as amended in February 2025).
Time limit: Not published (written and oral examination)
Exam / certification fees: Paid directly to MRA; the exact quantum of the examination fee is communicated by MRA prior to holding the written examination Official sources

Using Our Practice Resources

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MRA Customs Broker: Suggested Study Strategy

1Master the 6 General Interpretation Rules (GIRs) and practice applying Section and Chapter notes for accurate HS 2022 classification.

2Understand the WTO GATT Valuation hierarchical methods (Methods 1 through 6) and know exactly which costs must be included in or excluded from the CIF customs value.

3Memorize statutory timeframes under the Customs Act 1988, including the 5-working-day Bill of Entry deadline, 14-working-day duty payment deadline, 24-month bonded warehouse limit, and 28-day objection and appeal windows.

4Review the specific documentary and permit requirements of Other Government Agencies (OGAs) such as Health, Commerce, Agro-Industry, Fisheries, and ICTA.

5Study broker duties under regulation 19(9) of the Customs Regulations 1989, customs offences, CORs and claims, and the anti-corruption rules of the Financial Crimes Commission (FCC) Act 2023.

Frequently Asked Questions

What qualifications are required to sit the MRA Customs House Broker examination?

Candidates must be at least 18 years old and hold a School Certificate with credits in at least three subjects (including English Language and Mathematics or Principles of Accounts) along with at least 5 years of working experience as a customs clerk in the office of a broker, freight forwarder, importer, or exporter. Alternatively, candidates with at least 10 years of experience in customs entry or clearance of goods may apply. Applicants must also provide a Certificate of Character from the Director of Public Prosecutions (DPP) issued within the last 3 months.

What is the examination format for Customs House Broker authorisation in Mauritius?

The examination comprises a written paper based on the official 16-topic MRA syllabus, followed by an oral examination for candidates who pass the written paper. Under regulation 19(11)(b) of the Customs Regulations 1989, as amended in February 2025, a candidate who fails the oral examination may take up to 3 further oral examinations within 3 years of the first. MRA does not publish the written paper's question count, duration or pass mark.

Which legal frameworks govern Customs House Brokers in Mauritius?

Customs House Brokers are regulated under Part XIV of the Customs Act (sections 117 to 124) and regulation 19 of the Customs Regulations 1989. Section 118 requires each broker to execute a bond of Rs 250,000 with at least one surety. Brokers must also apply the Customs Tariff Act, Excise Act and Value Added Tax Act, and the Financial Crimes Commission (FCC) Act 2023 governs corruption offences.

Does this practice bank simulate the MRA examination?

No. OpenExamPrep's bank is independent English-language multiple-choice practice on the published syllabus topics. MRA's assessment is a written examination followed by an oral examination, and MRA does not publish the written paper's format details, so these questions are a study aid rather than an official paper or format simulation.

How are declarations submitted to MRA Customs?

All commercial Bills of Entry (BOE), manifests, and related documents must be submitted electronically through the TradeNet electronic data interchange system operated by Mauritius Network Services (MNS) in conjunction with MRA Customs.

What is the deadline for submitting a Bill of Entry after goods arrive in Mauritius?

Under Section 9A of the Customs Act, an importer or broker must submit a bill of entry not later than 5 working days after the vessel has berthed at the wharf or the aircraft has landed. Late submission incurs a penalty of Rs 500 per day up to a maximum of Rs 5,000.