WORLD TRADE
ORGANIZATIONG/VAL/N/2/MUS/1
26 September 2001
(01-4568)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION
OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
MAURITIUS
The following communication, dated 10 September 2001, has been received from the
Permanent Mission of Mauritius.
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I have the honour to submit herewith the replies of the Republic of Mauritius to the Checklist
of Issues annexed to document G/VAL/5.
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1. Questions concerning Article 1:
(a) Sales between related persons:
(i) Are sales between related person s subject to special provisions?
The Customs Regulations – Section 10A(2)(a) and 10A(3)..
(ii) Is the fact of intercompany prices prima facie considered as grounds for
regarding the respective prices as being influenced?
No.
(iii) What is the provision for givi ng the communication of the afore-
mentioned grounds in writing if the impo rter so requests?  (Article 1.2(a) )
No specific provision, but in  Regulation 10, it is lawful to make reference to the
WTO Valuation Agreement and any relevant publications of the WTO relating
to valuation for ascertaining ad valorem  duties.
(iv) How has Article 1.2(b) been implemented?
Regulations 16 and 17 (in application prior to the implementation of the WTO
Valuation Agreement).G/VAL/N/2/MUS/1
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2. How has the provision of Article 4 to allow the importer an option to reverse the order of
application of Articles 5 and 6 been implemented?
The Customs Act 1988 – Section 18(3).
3. How has Article 5.2 been implemented?
Customs Regulations 1989 – Section 10D(4).
4. How has Article 6.2 been implemented?
Not implemented.
5. Questions concerning Article 7:
(a) What provisions have been made for making value determinations pursuant to
Article 7?
Customs Act 1988 – Section 18F(1) and (2).
(b) What is the provision for informing th e importer of the customs value determined
under Article 7?
Customs Act 1988 – Section 19(2).
(c) Are the prohibitions found in Article 7.2 delineated?
Customs Act 1988 – Section 18F(3).
6. How have the options found in Article 8.2 been  handled?  In the case of f.o.b. application,
are ex-factory prices also accepted?
Customs Act 1988 – Section 18A(b).
7. Where is the rate of exchange pub lished, as required by Article 9.1?
Published weekly in the Government Gazette Extr aordinary.  It is also available on the Trade
Net for computer users connected to Customs.
8. What steps have been taken to ensure co nfidentiality, as required by Article 10?
Customs – Section 19(1).
9. Questions concerning Article 11:
(a) What rights of appeal are open to the importer or any other person?
Customs Act – Section 15 (t o Tax Appeal Tribunal).
Customs Act – Section 20 (to Customs Advisory Committee).
(b) How is he to be informed of his right to further appeal?G/VAL/N/2/MUS/1
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Further appeal to Supreme Court af ter ruling of Tax Appeal Tribunal.
10. Provide information on the publication, as required by Article 12, of:
(a) (i) the relevant national laws;
Published in the Government Gazette under Section 47 of the Constitution.
(ii) the regulations concerning th e application of the Agreement;
Same as above.
(iii) the judicial decision and administrative rulings of general application
relating to the Agreement;
Under the control of the judiciary.  Available on request from competent
authorities.
(iv) general or specific laws being referred  to in the rules of  implementation or
application.
Same as above.
(b) Is the publication of further rules antici pated?  Which topics would they cover?
Administrative rulings on notice board at Customs Offices and published in two daily
newspapers.
11. Questions concerning Article 13:
(a) How is the obligation of Article 13 (last sentence) being dealt wi th in the respective
legislation?
Customs Act – Section 37.  Already in force since 1988.
(b) Have additional explanations been laid down?
No
12. Questions concerning Article 16:
(a) Does the respective national legislatio n contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
Customs Act – Section 19(1).
(b) Are there any further regulations co ncerning an above-mentioned request?
No.
13. How have the Interpretative Note s of the Agreement been included?G/VAL/N/2/MUS/1
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Customs Regulations – Section 10.
14. How have the provisions of the Decision on the Treatment of In terest Charges in the
Customs Value of Imported Goods been implemented?
Customs Regulations – Section 10G.
15. For those countries applying paragraph 2 of  the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipment, how have the provisions of this
paragraph been implemented?
Not implemented.
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