Consumer Protection (Control of Imports) Regulations 2017 (G.N. No. 160 of 2017)

1. These regulations may be cited as the Consumer Protection (Control of Imports) Regulations 2017.

2. In these regulations – “applicant” means a person who makes an application for an import permit; “authorised dealer” has the same meaning as in the Consumer Protection (Importation and Sale of Second-hand Motor Vehicles) Regulations 2004; “bonded warehouse” has the same meaning as in the Customs Act; “bull bar” means any structure, made of steel, stainless steel, aluminium, or any other alloy, metal or other hard material, in the nature of a crash bar, fitted to the front or the rear of a vehicle, whether it is an integral part of the original design of the vehicle or not; “bunker fuels” means the petroleum oils specified in Part I of the First Schedule with their corresponding specifications set out in Parts II to IV of that Schedule; “classic or vintage motor car” means a motor car aged 40 years or more from the date of its original registration in or outside Mauritius; “Customs” has the same meaning as in the Customs Act; “customs territory” – (a) means that part of Mauritius over which customs authority is exercisable, excluding a freeport zone; (b) with respect to the import of rough diamonds, includes a freeport zone; and (c) with respect to bunker fuels, includes a freeport zone, or any other storage infrastructure, whether onshore or at sea, intended to replenish seagoing vessels with bunker fuels; “date of shipment” means the date of – (a) a Bill of Lading; (b) an Airway Bill or the flight appearing therein, whichever is the later; (c) a Postal Receipt; or (d) a Notice of Arrival of goods issued by an organisation providing a courier service; “Director-General” has the same meaning as in the Mauritius Revenue Authority Act; “freeport zone” has the same meaning as in the Freeport Act; “hook of small size” has the same meaning as in the Fisheries and Marine Resources (Prohibition of the Use of Hooks of Small Size) Regulations 2011; “H.S. Code” means the H.S. Code referred to in the Customs Tariff Act; “import” – (a) means bring into the customs territory or cause to be brought into the customs territory; and (b) includes the removal of goods from the freeport zone for the local market; “import permit” means the import permit referred to in regulation 4; “individual importer” means any person or body, specified in Part I of the Second Schedule, importing a second-hand motor vehicle for his or its bona fide personal use; “motor car” has the same meaning as in the Road Traffic Act; “motor vehicle” has the same meaning as in the Road Traffic Act; “originating from Japan” means any second-hand motor vehicle part or accessory or any second-hand motor vehicle exported from Japan – (a) directly to Mauritius; or (b) to Mauritius and passing through any other country on their voyage to Mauritius, whether transhipped in that other country or not; “prohibited goods” means the goods specified in the Third Schedule; “remove” means – (a) to remove from the customs territory; (b) to remove from a freeport zone through the customs territory; (c) to remove from a bonded warehouse; or (d) in relation to bunker fuels, to remove from any storage infrastructure, whether onshore or at sea, intended to replenish seagoing vessels with bunker fuels, on payment of all duties and taxes; “restricted goods” means the goods specified in the Fourth Schedule; “second-hand motor vehicle” means a used or reconditioned motor vehicle; “TradeNet” has the same meaning as in the Customs (Use of Computer) Regulations 1997; “transhipment” has the same meaning as in the Customs Act; “value” has the same meaning as in the Customs Act.

3. No person shall import any prohibited goods.

4. (1) Subject to paragraph (2), no person shall import any restricted goods unless he holds an import permit. (2) No import permit shall be required in respect of the following restricted goods – (a) household and personal effects of a passenger, excluding second-hand motor vehicles, second-hand equipment and tools for commercial or industrial use; (b) samples of no commercial value involving no transfer of funds; (c) goods for ship stores and transhipment, excluding bunker fuels; or (d) goods donated to the Government of Mauritius by a foreign Government.

5. (1) An application for an import permit shall be made to the Permanent Secretary – (a) before the shipment of any restricted goods; or (b) in relation to restricted goods in the freeport zone, before the removal of the goods from the freeport zone. (2) The application shall be made electronically in the form set out in the Fifth Schedule or by any other means acceptable to the Permanent Secretary. (3) The Permanent Secretary may, before issuing an import permit – (a) consult such person; and (b) request the applicant to furnish such information or document, as he considers necessary. (4) The Permanent Secretary shall – (a) subject to paragraphs (5) and (6), issue an import permit where an applicant complies with the requirements of these regulations; or (b) refuse to issue an import permit where an applicant fails to comply with the requirements of these regulations. (5) The Permanent Secretary shall, in relation to the restricted goods specified in the first column of the Sixth Schedule, issue an import permit, subject to the restrictions specified in the second column of that Schedule. (6) (a) Subject to subparagraph (b), the Permanent Secretary shall, in relation to the restricted goods specified in the first column of the Seventh Schedule, issue an import permit, subject to the conditions specified in the second column of that Schedule. (b) Every document submitted to the Permanent Secretary shall, in relation to the goods specified in items 5 and 6 of the Seventh Schedule, bear the chassis number and Vehicle Identification Number of the vehicle.

6. (1) An import permit shall – (a) be valid for a period of 12 months; (b) not be transferable; (c) relate to the restricted goods specified in the permit; and (d) be subject to such terms and conditions as the Permanent Secretary may impose. (2) Subject to these regulations, any restricted goods shall be shipped on or after the date of the issue of the import permit but not after the date of validity of the permit. (3) The Permanent Secretary may, where the holder of an import permit makes a request electronically through the TradeNet to that effect, amend any of the following matters contained in the permit – (a) the quantity of the restricted goods; (b) the value of the restricted goods; (c) the country of origin; (d) the country from which the restricted goods are consigned; (e) the name and address of the beneficiary; (f) the mode of payment; and (g) the name of the bank. (4) An import permit issued under these regulations shall be without prejudice to the obligation of the holder of that permit to comply with any other enactment relating to the restricted goods covered by that permit. (5) The Permanent Secretary may cancel an import permit where he is satisfied that the holder of the permit no longer requires the permit. (6) No person, other than the holder of an import permit, shall retain the permit in his custody.

7. (1) Subject to paragraph (2), the Permanent Secretary may, on good cause shown by an importer in respect of restricted goods already imported, issue an import permit subject to the payment by the importer to the Director-General of a fee of – (a) 60,000 rupees, in the case of a second-hand motor vehicle; or (b) 6,000 rupees, in the case of any other restricted goods. (2) (a) The fee of 60,000 rupees payable under paragraph (1)(a) shall not apply to individual importers. (b) The fee of 6,000 rupees payable under paragraph (1)(b) shall not apply to the category of importers specified in Part II of the Second Schedule.

8. (1) No person shall remove any restricted goods from Customs unless – (a) he holds an import permit; and (b) subject to regulation 9, he obtains the clearance of the Director-General. (2) The Director-General may, for the purpose of granting a clearance under paragraph (1) – (a) request the holder of the permit to furnish scanned copies of – (i) the documents specified in section 16 of the Customs Act; and (ii) any other document which the Director-General considers necessary; (b) consult such person as he considers necessary. (3) The Director-General shall, in addition to the other conditions specified in these regulations, grant clearance in relation to bunker fuels where – (a) on arrival in the customs territory, the bunker fuels are inspected by the local branch of such independent international inspection body or local inspection body as the Permanent Secretary may approve; and (b) the importer submits a certificate, issued by an inspection body referred to in subparagraph (a), certifying that the bunker fuels comply with the specifications set out in Parts II to IV of the First Schedule, as the case may be. (4) Where an import permit is issued after the date of shipment of the restricted goods, the Director-General may grant clearance subject to payment by the holder of the permit to the Director-General of a fee of 6,000 rupees. (5) The fee payable under paragraph (4) shall not apply to the category of importers specified in Part II of the Second Schedule.

9. (1) Subject to paragraph (3), the Permanent Secretary shall, in respect of second- hand motor vehicles, grant the clearance referred to in regulation 8(1)(b), subject to the conditions specified in these regulations and such other conditions as he may determine. (2) The Permanent Secretary may, for the purpose of granting a clearance under paragraph (1) – (a) request the holder of the permit to furnish scanned copies of – (i) the documents specified in section 16 of the Customs Act; and (ii) any other document which the Permanent Secretary considers necessary; (b) consult such person as he considers necessary. (3) (a) Any vehicle imported under item 5(a), (b), (c), (d) or (e) of the Seventh Schedule shall, except where the vehicle is imported by an individual importer, be covered by an inspection certificate in the form set out in the Eighth Schedule. (b) The inspection certificate shall emanate from a competent authority recognised by the Permanent Secretary and shall certify – (i) that the vehicle has been inspected not earlier than 2 months before the date of shipment; (ii) that the vehicle is not stolen; (iii) the roadworthiness and usability of the vehicle; and (iv) where the vehicle is imported from Japan, the auction grade of that vehicle. (c) Any person who submits an inspection certificate containing false or misleading information shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 3 years. (d) The Permanent Secretary may cease to recognise an authority as a competent authority where that authority has issued an inspection certificate containing false and misleading information. (e) Where the holder of an import permit fails to furnish an inspection certificate referred to in subparagraph (a), the Permanent Secretary shall grant clearance subject to – (i) the payment of a fee of 20,000 rupees to the Director-General; (ii) the vehicle being inspected by the local branch of Bureau Veritas or Société Générale de Surveillance, or by any local inspection body acceptable to the Permanent Secretary; and (iii) the submission of an inspection certificate in the form set out in the Eighth Schedule. (f) In this paragraph – “competent authority” means – (a) an overseas branch of Bureau Veritas or Société Générale de Surveillance; (b) an authority in the exporting country recognised by the Permanent Secretary; or (c) with regard to Japan, South Africa and the United Kingdom, an authority specified in the Ninth Schedule, which – (i) submits a yearly bank guarantee of USD 100,000, in favour of the Government of Mauritius, to the Permanent Secretary; (ii) gives an undertaking to the Permanent Secretary that it will only issue inspection certificates which contain true and correct information; and (iii) abides by such conditions as the Permanent Secretary may determine. (4) Where an import permit is issued after the date of shipment of the second-hand motor vehicle, the Permanent Secretary may grant clearance subject to payment by the holder of the permit to the Director-General of a fee of 60,000 rupees. (5) The fee payable under paragraph (4) shall not apply to individual importers.

10. (1) Subject to paragraph (2), the Permanent Secretary or Director-General, as the case may be, shall not grant clearance where – (a) the holder of an import permit does not produce the documents specified in regulation 8 or 9, as the case may be; and (b) after consulting any person, he is satisfied that the clearance cannot be granted. (2) For the purpose of granting clearance, the Permanent Secretary or Director- General, as the case may be, may, in the absence of the scanned copy of the original invoice and the relevant shipping documents, accept – (a) a scanned copy of the original Bill of Lading or Airway Bill or the Postal Receipt or Notice of Arrival of goods issued by an organisation providing a courier service or such other document acceptable to him; or (b) a scanned copy of the original Customs Provisional Bill of Entry and final Customs Bill of Entry.

11. The fees payable to the Permanent Secretary or Director-General, as the case may be, under these regulations – (a) shall be paid electronically through the TradeNet; or (b) may, in exceptional and unforeseen circumstances, be paid in such other manner as the Permanent Secretary or Director-General, as the case may be, may determine.

12. (1) An importer shall, for the purposes of paragraph (2), keep the original of any document or record submitted to the Permanent Secretary or Director-General pursuant to these regulations for a period of 5 years. (2) The Permanent Secretary may, within the period specified in paragraph (1), request an importer to produce any original document and record. (3) No importer shall fail to comply with any request made under paragraph (2). (4) The Permanent Secretary may, for the purpose of these regulations, cause the importer to effect payment of any fee, as applicable.

13. The Consumer Protection (Control of Imports) Regulations 1999 are revoked.

14. An application for an import permit made prior to the coming into operation of these regulations shall be dealt with in accordance with the revoked Consumer Protection (Control of Imports) Regulations 1999.

15. These regulations shall come into operation on 11 August 2017. Made by the Minister on 11August 2017. ______________

FIRST SCHEDULE [Regulations 2 and 8(3)(b)] BUNKER FUELS PART I High speed diesel (GAS OIL) 0.25% sulphur Fuel oil HSFO 180 CST catalytic cracked product Fuel oil HSFO 380 CST PART II – HIGH SPEED DIESEL (GAS OIL) 0.25% SULPHUR Characteristics Units Limits Test methods Visual appearance Clear + bright CETANE NUMBER Min. 49 ASTM D 613-08 Acid number, strong mg KOH/g Max. NIL ASTM D 974-08 Acid number, total mg KOH/g Max. 0.25 ASTM D 974-08 Ash %W Max. 0.01 ASTM D 482-07 Carbon residue, ramsbottom %W Max. 0.20 ASTM D 524-04 on 10% residue Cloud point °C Max. 15.5 ASTM D 2500- 05/D5771-05 Colour, ASTM Max. 2.50 ASTM D 1500-07/ ASTM D 6045-04 Corrosion, copper strip 3h Max. No.1 ASTM D 130-04 at 100°C Distillation 50% recovered °C To Report ASTM D 86-07b at Distillation 90% recovered °C Max. 366 at Distillation 95% recovered °C Max. 385 at Flash point, PMC °C Min. 66 ASTM D 93-08 Pour point °C Max. 6 ASTM D 97-081D 5949-01 Density at 15°C Kg/L Min. 0.82 ASTM D 1298-99 Max. 0.860 (2005)/ D4052-96 (2002) Sediment %W Max. 0.01 ASTM D 473-07 Sulphur %W Max. 0.25 ASTM D - 4294-03 Viscosity, kinematic at 40°C CST Min. 2 ASTM D 445-06 Max. 4.5 Water %V Max. 0.05 ASTM D 4377-00(11) Conductivity at 20°C Ps/m Min. 75 D2624-07 Max. 350 CFPP °C Max. 0°C IP309-9 PART III – FUEL OIL HSFO 180 CST CATALYTIC CRACKED PRODUCT Characteristics Units ISO/IP Methods Min Max Density at 15°C kg/L IP 160-99 0.990 Kinematic viscosity at CST ISO 3104-1994 172.1 50°C Sulphur content % (rn/m) ISO 8754-2003E 3.5 Pour point °C ISO 3016-1994E 15 Flash point (PMCC) °C ISO 2719-2002E 64 Water % (v/v) ISO 3733-1999 0.38 Carbon residue % (m/m) ISO 10370-1993E 14.1 Ash % (m/m) ISO 6245-200IE 0.08 Vanadium mg/kg XTD ISO 10478- 194 1994 Aluminium plus silicon mg/kg ISO 10478-1994 56 Total sediment, % (m/m) ISO 10307-2-1993E 0.08 potential Procedure B Total sediment, existent % (m/m) ISO 10307-1-1993 0.08 Total sediment, % (m/m) Calculations 0.5 differential Strong acid number mg/KOH/g ISO 6618- NIL 1997/IP139- 98(2004) Total acid number mg/KOH/g ISO 6619- 2.7 1988/IP177- 96(2004) Zinc mg/Kg IP 501-05/ICP-MS 12 Phosphorous mg/Kg IP 501-05/ICP-MS 12 Calcium mg/Kg IP 501-05/ICP-MS 26 CCAI Calculations 859 H2S (liquid phase) PPM ASTM D 7621-2010 2 or IP 570-2011 PART IV – FUEL OIL HSFO 380 CST Characteristics Units/ASTM Typical Maximum test method values values Kinematic viscosity mm2/s at 50°C - D 445-06 225 to 380 380 Density Kg/L at 15°C - D 1298- 0.98 0.99 99(2005)/D 4052-96 (2002) Ash % mass - D 482-07 0.05 0.1 Micro carbon residue % mass - D 4530-07 16 19 Total sediment potential % mass - IP390-94 (2004) 0.15 0.20 (TSP) (Procedure B) Vanadium mg/kg (PPM) - AAS GF/ 100 200 IP 433-2000 (2010) Sodium mg/kg (PPM) 50 100 ASTM D 1318-00 (2011) Sulphur % mass - D 4294-03 3% 4% Water content % Volume - D 95-05 0.5 1 Flash point °C - D 93-08 66 (Min.) - Pour point* °C-ASTM-D5950-02(2007) 9 21 Asphaltenes % mass - IP 143-03 - 14 Gross calorific value KJ/kg - ASTM 4868-00(2005) 42 000 - CCAI 830 850 AI + Si mg/kg - AAS GF <10 30 * Pour point value preferably in multiples of 3 _______________

SECOND SCHEDULE [Regulations 2, 7(2)(b) and 8(5)] EXEMPTED IMPORTERS PART I 1. Embassies and their personnel 2. Foreigner who is – (a) taking employment in Mauritius; (b) an investor, a self-employed non-citizen or a professional who has been granted an occupational permit for 3 years or more under section 9A of the Immigration Act; (c) a retired non-citizen who has been granted a residence permit under section 9B of the Immigration Act; or (d) a holder of immovable property under the Integrated Resort Scheme who has been granted a residence permit under section 5(1)(g) of the Immigration Act, importing a motor car for his own use from abroad without any transfer of funds from Mauritius 3. Foreign firm engaged in a Government project or any other project of national interest importing its own vehicles, from abroad, involving no transfer of funds from Mauritius 4. Government bodies, local authorities, parastatal bodies 5. Religious, educational and benevolent institutions receiving a second-hand motor vehicle from abroad involving no transfer of funds from Mauritius 6. Returning resident or spouse of a returning resident or a Mauritian receiving as gift a second-hand motor vehicle owned by his father, mother, brother, sister, son or daughter staying abroad, without any transfer of funds from Mauritius PART II 1. A person importing from abroad, for bona fide personal use, restricted goods of a value not exceeding 15,000 rupees, or an incoming passenger bringing, in his luggage, restricted goods of a value not exceeding 15,000 rupees 2. Clinics, laboratories and individuals importing pharmaceutical, medical and hygienic products and food supplements for their own use 3. Companies operating in the Export Processing Zone importing equipment, tools, spare parts and raw materials that appear on their lists of equipment and raw materials 4. Embassies and their personnel 5. Firms importing for the account of the Government, local authorities and parastatal bodies 6. Government bodies, local authorities, parastatal bodies 7. Pharmacies importing lifesaving drugs 8. Religious, educational and benevolent institutions importing restricted goods for their own use or for free distribution 9. Trader importing advertising materials for free distribution PART III 1. Embassies for their own use 2. Foreign firm engaged in a Government project or any other project of national interest importing its own motor buses, for the transport of its employees, involving no transfer of funds from Mauritius 3. Government bodies, local authorities, parastatal bodies 4. Religious, educational and benevolent institutions receiving a second-hand motor bus from abroad, for their own, use involving no transfer of funds from Mauritius _______________

THIRD SCHEDULE [Regulation 2] PROHIBITED GOODS 1. Aerosol spray containing benzene 2. All round logs and timber products from Liberia 3. Any jelly confectionery, including jelly mini cups or mini capsules which are intended for human consumption and contain E425(konjac), including konjac gum or konjac glucomannane 4. Any jelly mini cup or any jelly mini capsule which is intended for human consumption and which contains food additives E400 (alginic acid), E401(sodium alginate), E402(potassium alginate), E403(ammonium alginate), E404(calcium alginate), E405(propane – 1,2 – diol alginate), E406(agar), E407(carrageenan), E407a (processed eucheuma seaweed), E410(locust bean gum), E412(guar gum), E413(tragacanth), E414(acacia gum), E415(xantham gum), E417(tara gum) and E418(gellan gum) 5. Ball valve bottles 6. Batteries containing mercury 7. Bull bars 8. Containers performing the function of “aerosols” using C.F.C’s (chlorofluorocarbons) and HCFC’s (Hydrochlorofluorocarbons) as propellant with contents other than pharmaceutical products 9. Cosmetic products containing vitamin K1 (phytonadione) 10. Crocidolite (blue asbestos) and its products 11. Electric water heater with bare element and parts and accessories thereof 12. Explosive caps for toy pistols and guns containing a mixture of potassium chlorate and red phosphorus 13. Fire crackers of a type commonly known as pétards rapés 14. Fishing hook of small size, other than those meant for re-exportation only after processing 15. Incandescent lamps of 75 watts and above 16. Items containing C.F.C’s (Chlorofluorocarbons) and HCFC’s (Hydrochlorofluorocarbons) as refrigerant or blowing agent: refrigerators, freezers, refrigerating cabinets, showcases, counters and other refrigerating or freezing furnitures, chilling units, coolers, air conditioners (including motor vehicle air conditioners), automatic beverage vending machines, incorporating refrigerating devices, cold room equipment, refrigerated transport vehicles, refrigerator insulation, freezer insulation, foam packings, dehumidifiers, fishing boat refrigeration equipment and Styrofoam 17. Ivory and Tortoise shell 18. Kerosene stoves of a type commonly known as lampes vertes and parts thereof 19. “Motorcyclists” full face protective helmets (crash helmets) equipped with tinted plastic shield. 20. Motor vehicle rubber tyres which have been remoulded, recapped or regrooved 21. Polybrominated biphenyls (PBB) and its products 22. Polychlorinated biphenyls (PCB) and its products 23. Polychlorinated terphenyls (PCT) and its products 24. Portable electric lamps commonly known as laser penlights/ torches of 1 MW (milliwatt) or more 25. PVC teethers and teething rings 26. Rolling machines, other than rolling machines of industrial types, used to manufacture cigarettes, where this item is ordered or imported after 17 December 2015 27. “Roll your own cigarettes” papers imported under H.S Code 48.13, where this item is ordered or imported after 17 December 2015 28. Second-hand motor vehicles as follows – (a) Motorcars, including sports Below 18 months and above 4 years from the vehicles, crossover and jeep- date of first registration, at the date of type motor vehicles shipment, except for the first vehicle imported by an individual importer (b) Dual purpose vehicles, Below 18 months and above 3 years from the including 2x4 and 4x4 double- date of first registration, at the date of cab truck but excluding van shipment, except for the first vehicle imported and double-cab heavy duty by an individual importer lorry (c) Goods vehicles (lorries, Above 6 years from the date of first including double-cab heavy registration, at the date of shipment, except duty lorries and trucks other for the first vehicle imported by an individual than 2x4 and 4x4 double-cab importer trucks) (d) Vans, other than motor buses, Above 4 years from the date of first designed to carry goods and/or registration, at the date of shipment, except to carry not more than 7 for the first vehicle imported by an individual persons including the driver importer (e) Motor buses Above 3 years from the date of first registration, at the date of shipment, except for the first vehicle imported by an individual importer 29. Spare parts and accessories of second-hand motor vehicle specified hereunder – (a) ball joints; (b) bearings; (c) belts; (d) body shells of motor cars or any parts of motor cars originally welded by the manufacturer to their structured body shells or chassis; (e) brake linings; (f) chassis and parts thereof; (g) clutch nut and parts thereof (h) coil spring, leaf spring and torsion bar; (i) engine mountings; (j) filters; (k) hoses; (l) injector nozzles (m) jacks; (n) macpherson strut assembly; (o) oil seals; (p) second-hand motor vehicles tyres (q) shock absorbers; (r) tubes and wheels; 30. Sugar and chocolate confectionary and bubble/chewing gum in the form of cigarettes 31. Toy known as Yoyo water ball 32. Toy motor cyclists’ helmets 33. Toy pistols and guns with projectiles 34. Tris (2, 3 – Dibromopropyl) Phospate and its products 35. Underwater fishing guns 36. White phosphorous matches _______________

FOURTH SCHEDULE [Regulation 2] RESTRICTED GOODS H.S. Code Description of goods 11.01 Wheat or meslin flour 27.09 Petroleum oils and oils obtained from bituminous minerals crude 27.10 Petroleum oils and oils obtained from bituminous minerals other than crude oil, white spirit, lubricating oil and greases 1006.40.00 Broken rice 1006.10.10 Basmati rice in the husk (paddy or rough) 1006.10.90 Other rice in the husk (paddy or rough) 1006.20.10 Basmati husked (brown) rice 1006.20.90 Other husked (brown) rice 1006.30.10 Basmati semi-milled or wholly milled rice whether or not polished or glazed 1006.30.90 Other semi-milled or wholly-milled rice whether or not polished or glazed 3604.10.00 Fireworks (including fireworks commonly known as “pétards”) 3604.90.10 Firecrackers and the like 7102.10.00 7102.21.00 7102.31.00 Rough diamonds 71.08 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form 7112.91.00 Waste and scrap of gold including metal clad with gold but excluding sweepings containing other precious metals 84.23 Weighing machinery (trade use) 89.02 Fishing vessels, factory ships and other vessels for processing or preserving fishery products 90.16 Balances (trade use) 9504.3011 Games of chance that do not immediately return a monetary award, in completely knocked down condition 9504.3019 Other, in completely knocked down condition 9504.3091 Games of chance that do not immediately return a monetary award 9504.3099 Other Second-hand motor vehicles _______________

FIFTH SCHEDULE [Regulation 5(2)] APPLICATION FOR IMPORT PERMIT 1. Application I/we*, …………………………………......, of** ......................................................., (name/s) (address) hereby apply for a permit to import into Mauritius the goods described below. I/we undertake to comply with the conditions of the permit. ......................... .............................................. Date Signature of applicant/s 2. Description of restricted goods Quantity Unit of quantity*** Full description H.S. Code of goods Purpose of importation ................................................................................... (i.e. what will the restricted goods be used for) Country of origin ............................................................................................ Country from which consigned ......................................................................... Date of shipment (approximate) ........................................................................ 3. Description of currency and mode of payment Value in foreign currency ................................................................................. (in figures and words) Value per unit in foreign currency ..................................................................... Rate of exchange …………………………............................................................ Value in rupees ............................................................................................. Value in rupees per unit ………………….…………………………………………………… Details of exchange contracts**** .......................................................................... Value in foreign currency ........................................................................ to be (in figures and words) transferred through ……………………………………… Bank from which currency is (name of bank) to ................................................................................................................. (name and address of beneficiary) 4. Approval (for official use only) Import authorised under import permit ref .......................................................... Validity of permit ............................................................................................ Conditions of approval ..................................................................................... ………….…………… ……………………………. Date Permanent Secretary 5. Instructions to importers The application for an import permit which is to be submitted in triplicate, shall be accompanied by the following documents – (a) a photocopy of the National Identity Card or the certificate of incorporation of the applicant, as the case may be, if goods to be imported is a second-hand motor vehicle; (b) a photocopy of the appropriate trading licence of the applicant if restricted goods are imported for the first time for resale. *To insert full name of applicant (individual or company) in block capitals **To insert full postal address of applicant in block capitals ***Unit of quantity to be the same as the one used for Customs Bill of Entry. The weight and volume, as appropriate, shall be indicated. ****Bank draft, Letter of Credit, Air Mail Transfer, Money Order, Draft against Documents, Telegraphic Transfer or Postal Order _______________

SIXTH SCHEDULE [Regulation 5(5)] RESTRICTIONS ON RESTRICTED GOODS Description of restricted goods Type of restriction 1. Bunker fuels Shall be imported only by firms holding the appropriate written authorisation from the Permanent Secretary. 2. Games of chance that do not Importation subject to prior written authorisation immediately return a monetary award, from the Gambling Regulatory Authority falling under H.S. Codes 9504.3011, established under the Gambling Regulatory 9504.3019, 9504.3091 and 9504.3099 of Authority Act. Part I of the First Schedule to the Customs Tariff Act. 3. Gold Shall be imported only by jewellers holding the appropriate licences or certificates to manufacture goldwares 4. Second-hand bus Quantitative (1) An individual or a firm employing not less than 8 persons (other than an authorised dealer or a public transport operator) is entitled to import one second-hand bus every 5 years for each appropriate licence issued by the National Transport Authority under the Road Traffic Act. (2) Any second-hand bus imported by an authorised dealer shall be sold only to a person holding the appropriate licence issued by the National Transport Authority under the Road Traffic Act. (3) The importation of several second-hand buses by a public transport operator shall be limited to the number of vehicles authorised for public transport by the National Transport Authority under the Road Traffic Act. 5. Second-hand lorries/trucks other than Quantitative – an individual or firm, other than an lorries/trucks of special types for specific authorised dealer, shall be entitled to import one purposes lorry/truck every 5 years. 6. Second-hand motor cars, other than Quantitative classic or vintage motor cars (1) An individual or firm other than an authorised dealer or a taxi owner/driver shall be entitled to import one motor car every 5 years. (2) An authorised dealer shall not be subject to any restriction. (3) A taxi owner/driver shall be entitled to import one motor car every 4 years. 7. Second-hand motorcycles Quantitative (1) Total restriction on importation for resale; (2) One autocycle (less than 50cc) per individual involving no transfer of fund (gift or resettlement); or (3) One motorcycle of less than one year old per individual involving no transfer of fund (gift or resettlement). 8. Second-hand van Quantitative – an individual or firm, other than an authorised dealer, shall be entitled to import one van every 5 years. _______________

SEVENTH SCHEDULE [Regulations 5(6) and 9(3)(a)] CONDITIONS FOR IMPORTATION OF RESTRICTED GOODS Description of restricted Conditions under which the goods goods shall be imported 1. Fine Gold for resale (1) The importer shall hold the appropriate Trade Licences issued under the Trade and Industries Classification Act and the Local Government Act giving him the right to manufacture and sell Gold wears. (2) The Fine Gold shall be sold to licensed jewellers only. (3) A Certificate of Fineness from overseas, attesting that the Gold is of 9, 14, 18, 20, 22 or 24 Kt, shall be submitted to the Ministry prior to the clearance of the goods from Customs. 2. Restricted goods imported for (1) Shall be re-exported Ex-bonded warehouse re-export (other than bunker and not sold on the local market in any fuels) circumstances. (2) No permission to sell on the local market shall be granted in any circumstances. 3. Rice (imported by traders other Shall not exceed 10 per cent broken. than the State Trading Corporation) 4. Rough diamonds (1) A valid Kimberley Process Certificate issued by the appropriate authority of the exporting country shall be submitted to the Ministry, prior to the clearance of the diamonds from Customs. (2) The certificate specified at paragraph (1) shall be a Forgery resistant document that meets the requirements of the Kimberley Process International Certification Scheme for rough diamonds. (3) The rough diamonds shall be imported in a sealed tamper-proof container accompanied by a duly authenticated copy of the certificate specified in paragraph (1). (4) The relevant invoice from the supplier abroad shall, inter alia, bear the following note – The rough diamonds, herein invoiced, have been purchased from legitimate source/s not involved in funding armed conflict and in compliance with relevant United Nations resolutions. 5. Second-hand motor vehicles as follows – (a) motorcars (including The motorcar (including sports vehicle, crossover sports vehicles, and jeep-type motor vehicle) shall – crossovers and jeep-type motor vehicles) (1) be between 18 months and 4 years from the date of first registration, at the date of shipment, except for the first vehicle imported by an individual importer; (2) be consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) be a right-hand drive; (5) be in good running condition and not damaged; (6) have its original chassis; (7) be accompanied by a road worthiness certificate issued, by the official vehicle registration body of the exporting country, not more than 3 months before the date of shipment; (8) be covered by a document issued by the appropriate authority in the exporting country or the country of origin, acceptable by the Permanent Secretary as an evidence that the vehicle is not a stolen vehicle; (9) have been first registered not later than in the year following the year of its manufacture; (10) not be fitted with any bull bar; (11) be accompanied by a deregistration certificate and an export certificate or permit issued by the official vehicle registration body in the exporting country; (12) be covered by a document certifying the complete history of the vehicle service and repairs since its manufacture. (b) dual purpose vehicles The dual purpose vehicle (including 2x4 and 4x4 (including 2x4 and 4x4 double-cab truck but excluding van and double-cab double-cab truck but heavy duty lorry) shall – excluding van and double- cab heavy duty lorry) (1) be between 18 months and 3 years from the date of first registration, at the date of shipment, except for the first vehicle imported by an individual importer; (2) be consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) be a right-hand drive; (5) be in good running condition and not damaged; (6) have its original chassis; (7) be accompanied by a road worthiness certificate issued, by the official vehicle registration body of the exporting country, not more than 3 months before the date of shipment; (8) be covered by a document issued by the appropriate authority in the exporting country or the country of origin, acceptable by the Permanent Secretary as an evidence that the vehicle is not a stolen vehicle; (9) have been first registered not later than in the year following the year of its manufacture; (10) not be fitted with any bull bar; (11) be accompanied by a deregistration certificate and an export certificate or permit issued by the official vehicle registration body in the exporting country; (12) be covered by a document certifying the complete history of the vehicle service and repairs since its manufacture. (c) goods vehicles (lorries, The goods vehicle (lorry, including double-cab including double-cab heavy duty lorry and truck other than 2x4 and 4x4 heavy duty lorries and double-cab truck) shall – trucks other than 2x4 and 4x4 double-cab trucks) (1) be of not more than 6 years from the date of first registration, at the date of shipment, except for a vehicle imported by an individual importer; (2) be consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) be a right-hand drive; (5) be in good running condition and not damaged; (6) have its original chassis; (7) be accompanied by a road worthiness certificate issued, by the official vehicle registration body of the exporting country, not more than 3 months before the date of shipment; (8) be covered by a document issued by the appropriate authority in the exporting country or the country of origin, acceptable by the Permanent Secretary as an evidence that the vehicle is not a stolen vehicle; (9) have been first registered not later than in the year following the year of its manufacture except for special purpose motor vehicles; (10) not be fitted with any bull bar; (11) be accompanied by a deregistration certificate and an export certificate or permit issued by the official vehicle registration body in the exporting country; (12) be covered by a document certifying the complete history of the vehicle service and repairs since its manufacture. (d) vans (other than motor The van (other than motor bus, designed to carry buses, designed to carry goods or to carry not more than 7 persons including goods or to carry not more the driver) shall – than 7 persons including the driver) (1) be of not more than 4 years from the date of first registration, except for a vehicle imported by an individual importer; (2) be consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) be a right-hand drive; (5) be in good running condition and not damaged; (6) have its original chassis; (7) be accompanied by a road worthiness certificate issued, by the official vehicle registration body of the exporting country, not more than 3 months before the date of shipment; (8) be covered by a document issued by the appropriate authority in the exporting country or the country of origin, acceptable by the Permanent Secretary as an evidence that the vehicle is not a stolen vehicle; (9) not be fitted with any bull bar; (10) be accompanied by a deregistration certificate and an export certificate or permit issued by the official vehicle registration body in the exporting country; (11) be covered by a document certifying the complete history of the vehicle service and repairs since its manufacture. (e) motor buses The motor bus shall – (1) be not more than 3 years from the date of first registration, at the date of shipment, except for buses imported by the categories of importers specified in Part III of the Second Schedule; (2) be consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) be a right-hand drive; (5) be in good running condition and not damaged; (6) have its original chassis; (7) be accompanied by a road worthiness certificate issued, by the official vehicle registration body of the exporting country, not more than 3 months before the date of shipment; (8) be covered by a document issued by the appropriate authority in the exporting country or the country of origin, acceptable by the Permanent Secretary as an evidence that the vehicle is not a stolen vehicle; (9) have been first registered not later than in the year following the year of its manufacture; (10) not be fitted with any bull bar; (11) be accompanied by a deregistration certificate and an export certificate or permit issued by the official vehicle registration body in the exporting country; (12) be covered by a document certifying the complete history of the vehicle service and repairs since its manufacture; (13) be fitted with a motor vehicle air conditioner when imported by public transport operators; (14) have been designed for the transport of not less than 8 persons, including the driver, and not more than 32 persons, including the driver. (f) motorcycle The motorcycle shall be less than one year old at the time of shipment. (g) specialised motor vehicle The specialised motor vehicle shall be – designed for passengers in need of special support for embarkation and (1) covered by an inspection certificate issued by a disembarkation at Sir registered mechanical engineer before its Seewoosagur shipment, certifying the suitability of the vehicle Ramgoolam International for embarkation and disembarkation of Airport passengers in need of special support; (2) examined, on arrival, by a registered machinery inspector in conformity with the Occupational Safety and Health Act. (h) classic or vintage motor The classic or vintage motor car shall be – cars (1) aged 40 years or more from the date of its original registration in or outside Mauritius; (2) consigned to the applicant whose name shall appear on the Bill of Lading and the manifest as the consignee; (3) registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorised dealer; (4) in running condition. 6. Second-hand motor vehicles Every second-hand motor vehicle originating from originating from Japan Japan shall, in addition to the conditions specified for the types of motor vehicles referred to in item 17(a) to (h), be covered by a certified true copy of the original auction sheet, in English, specifying – (1) the grade of the vehicle which shall not be below the grade of 3.5 on a scale of 1 to 5; (2) the Auction House Number; and (3) the lot number of the vehicle. 7. Weighing and measuring Every instrument shall be clearly and indelibly instruments not for trade use marked “Not for trade use” _______________

EIGHTH SCHEDULE [Regulation 9(3)(a) and (e)(iii)] INSPECTION CERTIFICATE 1. We hereby declare that the second-hand motor vehicle described hereunder, to be exported to Mauritius/already imported into Mauritius,* has been inspected by our organisation. The particulars of the inspection are specified hereunder and this Pre-shipment Inspection Certificate/Inspection Certificate* has been issued to the under-mentioned applicant. Name of inspection organisation .............................................................. Address …………………………………………………………………………………… Telephone no. ……….……….....................………….………......................... Fax no. ...........………….……….....................………….………..................... Email address …….……...…….................................................................. Place of inspection …………………………………..…………………………………. Date of inspection …………………………….………………………………........... 2. Particulars of applicant Name …..…………………………………………………………………………………. Address ..…………………………………………………………………………………. Telephone no. ..………….……….....................………….……….................... Fax no. ...........………….……….....................………….………..................... Email address …….……...…….................................................................. 3. Particulars of second-hand motor vehicle Type of vehicle ……………………………..................................................... Make …………………………………………………………………………............... Model ……..…….……………………………………………………………………….. Commonly called (emblem reading) …....................................................... Auction grade ..…………...………….......................................................... Body colour …………...………………….………............................................ Fuel type …………………………………….….…............................................ Year of manufacture ….…………………..……............................................. Year/month of first registration ……………………………….……………………… Inspection mileage (odometer reading) .………............................................ Engine capacity ….……………………..…………........................................... Chassis number …………………….….…………............................................ Engine number ………………………….…………........................................... Vehicle Identification Number (VIN) …………………………........................... Unladen weight ……………………………….…............................................. Gross vehicle mass ….……………………….…............................................. Fuel consumption** ……………………………….......................................... Actual CO 2 emission*** …………………………………………………………….. 4. We hereby certify and confirm – (a) having cross-checked with the Vehicle Registration Authority the original of the last document emanating thereof and having inserted our seal as hereunder on both sides of the document; (b) that the vehicle as described above is roadworthy and usable; (c) that the actual CO 2 emission in grammes per kilometre of the vehicle is correct; and (d) the findings as set out in the Vehicle Inspection Sheets 1 and 2 annexed. ……………………………….…......... ............................................ Certification number Date of issue .…………………….…................. ............................................ Seal of Organisation Signature ............................................ ............................................ Name Designation *Delete as appropriate **Expressed in litres per 100 kilometres (under Combined Test), rounded to the first decimal place, in the case of motor cars running on petrol, diesel or hybrid electric motor cars running on petrol or diesel as per country of origin ***Expressed in grammes per kilometre (applicable only in respect of motor car specified in Sub-part A of Part III of the First Schedule to the Excise Act). VEHICLE INSPECTION SHEET 1 Type of vehicle Driving system Weather condition Sedan car ….. FF ….. Good ….. Station wagon ….. FR ….. Darkness ….. Van ….. 2WD ….. Rainy ….. Truck ….. 4WD ….. Full-time/part-time Jeep style ….. Double cab truck ….. Bus (….. seaters) ….. Whether body accidented* Alteration of vehicle* Crack of windscreen Yes/No ……. Yes/No ……. Yes/No ……. *To confirm whether the vehicle was reconditioned after having been damaged by accident or by natural calamities including flood. ……………………………………………………………………………………………………………… ……………………………………………………………………………………………………………… ……………………………………………………………………………………………………………… ……………………………………………………………………………… Body colour ……………………. Normal/metallic/2-tone colour ………………… Transmission Number of doors Type of roof Floor  A/T H: High ….. column  M/T 3/4/5/6 2/3/4/5/6 …………….. ……………. M: Medium ….. S: Standard ….. Shape and body of truck Wide, cab, bonnet, standard, long, super low deck, low deck, high deck, opening 3 parts, opening one part, wood floor, steel floor** **Tick as appropriate Explanation of marking Size of scratch and dent A: Scratch ….. 1: Slight ….. U: Dent ….. 2: Small ….. B: Bend ….. 3: Medium ….. W: Wave ….. 4: Large  S: Rust ….. 5: Heavy  C: Corrode ….. T: Tear ….. DAMAGE TO CHASSIS H: Hole ….. Yes ….. No ….. XX: Replaced ….. Severe ….. P: Painted ….. Moderate ….. M: Marking of letter of make removed ….. Light ….. L: Letter of make remaining ….. ............................................ ............................................ Name Date of issue ............................................ ............................................ Signature Designation VEHICLE INSPECTION SHEET 2 Tyres Condition of interior and seats Steel wheel ….. 1. Smell of tobacco ….. Alloy wheel ….. 2. Smell of pet ….. Size of tyre ….. 3. Presence of nicotine ….. 4. Presence of hair ….. Condition of Condition of room cleaning 1. Engine 1. Clean ……………. (a) Smoke emission* Good/bad ……………. 2. Medium ……………. (b) Other functions Good/bad ……………. 3. Dirty ……………. 2. Muffler Good/bad ……………. 3. Transmission Good/bad ……………. 4. Battery Good/bad ……………. 5. Electrical Instruments Good/bad ……………. *To confirm whether the smoke emission of the vehicle is in conformity with the appropriate Japanese/European Standards, or in the case of a diesel driven motor vehicle, it has a maximum opacity of 50 per cent ……………………………………………………………………………………………………………… ……………………………………………………………………………………………………………… ……………………………………………………………………………………… Condition of accessories Air-conditioner Good/bad ………. Sliding roof (power, Fixed/none …….. (single, dual) manual) Power steering Good/bad ………. Jack Fixed/none …….. Power window Good/bad ………. Wrench Fixed/none …….. (1,2,3,4) Electrical central door Good/bad ………. ABS Fixed/none …….. locking Power mirrors (door, Fixed/none …….. Rear wiper Fixed/none …….. fender) Cigarette lighter plug Fixed/none …….. Rear spoiler Fixed/none …….. AM radio Fixed/none …….. High mount rear Fixed/none …….. stop lamp AM/FM radio Fixed/none …….. Bumpers (coloured, Fixed/none …….. black) Cassette Fixed/none …….. Door visor (1, 2, 3, Fixed/none …….. 4) CD player Fixed/none …….. Mud guard Fixed/none …….. (coloured, black) TV Fixed/none …….. Wheel Cover (1, 2, Fixed/none …….. 3, 4) GPS navigation Fixed/none …….. Side slide glass Fixed/none …….. system (cut glass) SRS airbag (single, Fixed/none …….. Roof rails Fixed/none …….. dual) Air pure filter Fixed/none …….. Front grill guard Fixed/none …….. (large, small) Rear speaker (single, Fixed/none …….. Side Steps Fixed/none …….. dual) Floor mat (1,2,3,4,5) Fixed/none …….. Roller bar Fixed/none …….. Leather seats Fixed/none …….. Rear cargo bed Fixed/none …….. cover Radio antenna Good/Bad …….. Rear protect bar Fixed/none …….. (power, manual) Front fog lamp Fixed/none …….. Rear spare tyre Fixed/none …….. (single, dual) cover ............................................ ............................................ Name Date of issue ............................................ ............................................ Signature Designation _______________

NINTH SCHEDULE [Regulation 9(3)(f)] Country Names and addresses of Authorities 1. Japan (1) Bureau Veritas* Japan (2) Japan Auto Appraisal Institute – JAAI** 1-20-8, Kitashinagawa, Shinagawa, Tokyo (3) Japan Vehicle Inspection Association** 1-9-3 Akasaka, Minato, Tokyo (4) Mauriauto Inspection Organisation** 2-10-12 Ikouhoncho, Adachi-Ku Tokyo, Japan (5) Société Générale de Surveillance Japan Inc.* Yokohama 2. South Africa (1) AA Testing Centre** Motor City Centre Solomon Street Gezina Pretoria (Cape Town-Durban-Johannesburg) (2) Bureau Veritas* South Africa (3) Pretoria West Testing Centre** 112 Luttig Street Pretoria West Pretoria (4) Pro Auto Testing Centre** Flower Street Capital Park Pretoria (5) Société Générale de Surveillance South Africa (Proprietary) Limited* Johannesburg (6) Test Best Testing Centre** 476 Hendrik Verwoerdt Avenue Gezina Pretoria (7) Test Best Testing Centre** 585 Rachel de Beer Street Pretoria North Pretoria (8) Test Best Testing Centre** 8 Edward Avenue Swartkop Ext. 17 Centurion Pretoria (9) Test Best Testing Centre** 97 Willem Kruiwagen Street Rosslyn-east Pretoria 3. United Kingdom (1) Automobile Association (AA)** Vehicle Inspection Lambert House Cheadle Stockport Cheshire SK 8 2DY (2) Bureau Veritas* U.K. (3) Royal Automobile Club (RAC)** Vehicle Examination 1 Forest Road Feltham Middlesex TW 13 7RR (4) Société Générale de Surveillance United Kingdom Limited* Ellesmere Port (5) Vehicle Inspectorate** Bristol Office Berkeley House Croydon Street Bristol BSS ODA *The head office and branches **And any other sub-office _______________