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Mauritius - Apply for Advance Valuation Ruling

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ProcedureEdit

Apply In-Person:

  1. To Apply for Advance Valuation Ruling in person, the applicant has to approach the Mauritius Revenue Authority Contact link or Contact link
  2. Applicants must download the application form from this website link or the applicant can get the application form from the relevant authority.
  3. The applicant must fill in the relevant application form, which can be found online or at the Mauritius Revenue Authority.
  4. The application form must include a detailed description of the goods and services proposed for duty exemption or concession.
  5. The applicant has to provide supporting documents to substantiate the request for Advance Valuation Ruling and other documents as requested by the Authority, and they can be found under the “Required Document” section of this page.
  6. The duly filled form with all supporting documents should be submitted to MRA Customs, Valuation Unit, Assessment Section, Custom House, Mer Rouge, Port-Louis.
  7. The Mauritius Revenue Authority will examine the application and decide on the merits of the application.
  8. If the application is approved, the applicant will receive a written confirmation of the Advance Valuation Ruling.
  9. The applicant can then start to manufacture, import or export goods and services and claim duty exemption or concession.
  10. The processing time for an Advance Valuation Ruling (AVR) is 8 to 10 weeks, depending on the complexity of the application.



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Required DocumentsEdit

  • Completed application form
  • A copy of the applicant's valid ID or passport.
  • The Memorandum and Articles of Association of the applicant/company.
  • A copy of the Certificate of Incorporation of the applicant/company.
  • Information regarding the goods or services to be imported or exported.
  • Detailed information on the applicable tariff classification of the goods or services.
  • A detailed description of the goods or services, including material composition, physical specification, dimensions, and weights.
  • A copy of the documents relating to the contract of sale.
  • A copy of the commercial invoice or pro forma invoice.
  • A copy of the packing list or bill of lading.
  • A copy of the Bill of Exchange or Letter of Credit, if any.
  • A copy of the certificate of origin, if any.



Office Locations & ContactsEdit

Mauritius Revenue Authority
Tax Administration -+ 230 207 6000 - [email protected]
Custom House - Head Office - +230 202 0500 / 01 - [email protected]
Customs - SSR Arrival - +230 637 6446 - [email protected]
Customs - PATS - +230 603 2200 / 6800 - [email protected]
Contact link or Contact link
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.

EligibilityEdit

  • Any person or business who intends to import or export goods to or from Mauritius can apply for an Advance Valuation Ruling (AVR). This includes both legal entities and individuals, such as companies, sole proprietors, partnerships, etc.



FeesEdit

  • A fee for this procedure has to be paid as per the authority’s request.



ValidityEdit

  • The validity period for an Advance Valuation Ruling is 12 months from the date of issuance.



Documents to UseEdit


Sample DocumentsEdit

Please attach sample completed documents that would help other people.



Processing TimeEdit

  • The processing time for an Advance Valuation Ruling (AVR) is 8 to 10 weeks, depending on the complexity of the application.



Related VideosEdit

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.



InstructionsEdit

  • The duly filled form with all supporting documents should be submitted to MRA Customs, Valuation Unit, Assessment Section, Custom House, Mer Rouge, Port-Louis.
  • Supporting documents should include:
  • Comprehensive description of arrangement and period concerned.
  • Business reasons for the arrangement, if applicable.
  • Copies of all relevant documents with relevant parts of passages identified and translated from other language to English if required.
  • Reference and outcome of a previous request on the same or a similar arrangement which has been made previously.
  • The Advance Ruling issued by MRA Customs will be published as reference material for other economic operators. If they are of the opinion that the publication may cause problems, they can request suspension of the publication for a period not exceeding 180 days (about 6 months). After the end of the period, MRA Customs will publish, except information of confidential nature, the Advance Ruling given.



Required InformationEdit

APPLICANT/COMPANY DETAILS

  • Company/Applicant Name
  • Address
  • Telephone Number
  • Mobile Number
  • Fax Number
  • Tax Account Number (TAN)
  • Business Registration Number (BRN)
  • Email Address


REPRESENTATIVE DETAILS

  • Representative Name
  • Address
  • Telephone Number
  • Mobile Number
  • Fax Number
  • Email Address
  • Declarant Code


APPLICANT/ REPRESENTATIVE TO COMPLETE

  • Claimed issue code (see reverse)
  • Description of goods
  • Reason/s for application
  • Exporter Name: Country: Previous ruling for these goods:
  • Please Tick: No /Yes (If yes, indicate relevant reference: Reference Number & Date)
  • Documents submitted (if any)
  • Additional information (if any)


DECLARATION

  • Name of Representative
  • Name of Applicant
  • Signature of applicant
  • Date


FOR OFFICIAL USE ONLY

  • Reference Number
  • Result
  • Ruling Officer Name
  • Signature
  • Ruling: Tick the appropriate boxes (Accepted / Rejected)
  • If rejected, please specify reasons: Date: _____/_____/_____



Need for the DocumentEdit

  • An Advance Valuation Ruling (AVR) is a legal document issued by the Mauritius Revenue Authority (MRA) that provides an advance determination of the customs duty and other taxes payable on imported goods.
  • This document is intended to provide certainty to importers and investors of the amount of duty that will be payable when importing goods into Mauritius.
  • Obtaining an AVR can help to ensure that the correct amount of duty is paid, avoiding any unexpected bills that may arise from incorrect duty calculations.
  • Furthermore, it may help to reduce the amount of paperwork required to complete the import process.



Information which might helpEdit


Other uses of the Document/CertificateEdit

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.


External LinksEdit


OthersEdit

More information which might help people.



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