Presented By THE CUSTOMS FREEPORT TEAMservicesmns.mu/forms/OTS - Training MANUAL.pdf · 98580 indirect import of equipt & mat. for sole use of freeport licencee 98585 direct import

Presented By

THE CUSTOMS FREEPORT TEAM

TRAINING MANUAL ON OTS PROJECT

1

SAMPLE CUSDEC

2

SAMPLE CUSDEC

3

• 0 – Reserved

• 1 – Export

• 2 – Temporary Export

• 3 – Re-Export

• 4 – Home Consumption

• 5 – Temporary Importation

• 6 – Re-Importation

• 7 – Warehousing

• 8 – Transit

• 9 – Other

WCO Basic Set of Procedure Codes

4

• Is a combination of two digits of the basic procedure codes (Recommended by WCO).

• Relates to a CusDec; all CusDecs need to have a Customs Regime Code.

• Differentiates types of CusDecs .

• Indicates purpose of Importation / Exportation.

• Indicates particular treatment to be applied to any CusDec.

Customs Regime Code

5

Customs Regime Code

Description Rationale

10 Direct Export 1 means export 0 means no previous

17 Export of excisable goods from Bond

1 means export 7 means from Bond

20 Temporary Export 2 means temporary export 0 means no previous

Examples of Customs Regimes Codes and Rationale

6

Customs Regime Code

Description

35 Re-export after temporary import/admission

34 Direct Re export- Goods not of Mauritian origin

38 Shipment of transit goods & export of goods by Freeport licencee from Freeport

40 Direct import for home consumption

47 Home consumption of goods warehoused in Bond

70 Warehousing of goods in bonded warehouse & Freeport for permit holder

Other Examples of Customs

Regimes Codes (1)

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Customs Regime Code

Description

77 Transfer of goods from bond to bond

80 Transit of goods

98 Import into freeport by freeport licencee

Other Examples of Customs Regimes Codes (2)

8

• Consists of five characters

I. The first two are digits and represent the Customs Regime Code.

II. The last three may be numeric, alpha or alphanumeric.

• Indicates the reasons the goods have been imported or are being exported.

• Indicates the treatment to be applied to goods.

Customs Procedure Code (CPC)

9

• It determines:

I. The process flow of a CusDec

II. Calculation of duties and taxes

III. Any other special treatment

• Various CPCs may be entered under the same Customs Regime Code.

Customs Procedure Code (CPC)

10

Customs Procedure Code

Description

10000 Direct export of goods locally manufactured or produced to the Freeport

10ROD Direct export of goods locally manufactured or produced to the Depend. of Mauritius

40S4A Direct import of goods under section 4 of customs tariff Act ICD exempted

40BG4 Direct import under bank guarantee for purposes as allowed by comptroller

Some Examples of Customs Procedure Codes (1)

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Customs Procedure Code

Description

40E12 Direct import for home consumption under exemption E12 (A)(B)(C) of CTA

10002 Direct export of locally manufactured or produced goods as ships or aircraft stores

10EUR Export of goods locally manufactured or produced applying for EUR1

40S4B Direct import of goods under section 4 of C.T.A ICD& IED Exempted.

Some Examples of Customs Procedure Codes (2)

12

CUSTOMS PROCEDURE CODES (FOR FREEPORT REGIME 98)

CPC DESCRIPTION

98501 IMPORT OF FREEPORT GOODS AS 'WHEREAS'

98505 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM OVERSEAS

98506 RE-IMP OF TEMP EXP GOODS UNDER CPC 38560 INTO FRP AFTER FURTHER PROCESSING

98508 IMP OF GOODS INTO FPORT FROM OVERSEAS 'SOLELY' FOR RE-EXPORT RPF APPL.

98510 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM LOCAL ENTERPRISES

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CPC DESCRIPTION

98530 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM DUTY FREE SHOPS

98531 RETURN OF GOODS IMPORTED UNDER CPC50007 TO FREEPORT

98535 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM BONDED WAREHOUSES

98540 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM EXCISE WHSE/STATIONS

98545 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM RODRIGUES

98551 IMPORT INTO FREEPORT BY FRP LICENCEE FROM ONE FRP ZONE TO ANOTHER FOR SAME LICENCEE

98552 IMPORT INTO FREEPORT BY FRP LICENCEE FROM ANOTHER FRP LICENCEE WITHIN SAME FRP ZONE

98553 IMPORT INTO FREEPORT BY FRP LICENCEE FROM ANOTHER FRP LICENCEE BETWEEN DIFERRENT ZONE

98555 IMP INTO FRP BY FRP LICENCEE FROM LOCAL ENTERPRISE UNDER DRAWBACK

14


CPC DESCRIPTION

9855L IMP INTO FREEPORT BY A FREEPORT LICENCEE FROM OVERSEAS. MID LEVY

98560 IMP INTO FRP BY A FRP LICENCEE FROM LOCAL ENTERPRISE AFTER PROCESSING

98565 IMPORT INTO FREEPORT BY A FREEPORT LICENSEE FROM OVERSEAS (CONSTRUCTIVE)

9856L IMP INTO FREEPORT BY A FREEPORT LICENCEE FROM OVERSEAS (CONSTRUCTIVE). MID LEVY

98570 TRANSFER INTO FREEPORT FROM FREEPORT (EQUIPMENT & MATERIALS)

98575 IMPORT OF EQUIPMENT PREVIOUSLY ENTERED FOR H/CONSUMPTION FOR FREEPORT

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CPC DESCRIPTION

98580 INDIRECT IMPORT OF EQUIPT & MAT. FOR SOLE USE OF FREEPORT LICENCEE

98585 DIRECT IMPORT OF LOCAL SEAFOOD INTO FREEPORT FOR FURTHER PROCESSING

9858L IMPORT OF GOODS INTO FREEPORT FROM OVERSEAS SOLELY FOR REEXPORT RPF APPL.MID LEVY

98TMP TRANSFER OF GOODS INTO FREEPORT WAREHOUSE IMPORTED PREVIOUSLY

16


CPC DESCRIPTION

38505 EXPORT OF GOODS BY FREEPORT LICENCEE FROM FREEPORT TO OVERSEAS

38508 RE-EXPORT OF GOODS FROM FPORT TO OVERSEAS PREVIOUSLY ENTERD UND.CPC 98508

38510 EXPORT OF GOODS BY A FREEPORT LICENCEE FROM FREEPORT TO LOCAL ENTERPRISES

38530 EXP OF GOODS BY FRP LICENCEE FROM FRP TO DUTY FREE SHOPS

38531 REEXPORT OF GOODS BY FRP LICENCEE FROM FRP TO CAS FOR USE AS AIRCRAFT SUP

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CPC DESCRIPTION

38535 EXP OF GOODS BY FREEPORT LICENCEE FROM FRP TO BONDED WAREHOUSES

38540 EXP OF GOODS BY FRP LICENCEE FROM FRP TO EXCISE WAREHOUSES/STATIONS

38545 EXP OF GOODS BY FRP LICENCEE FROM FRP TO RODRIGUES

38551 EXP OF GOODS BY FRP LICENCEE FROM ONE FRP ZONE TO ANOTHER ZONE FOR SAME LICENCEE

38552 EXP OF GOODS BY FRP LICENCEE FROM FRP TO ANOTHER FRP LICENCEE WITHIN SAME FRP ZONE

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CUSTOMS PROCEDURE CODES

(FOR FREEPORT REGIME 38)

CPC DESCRIPTION

38553 EXP OF GOODS BY FRP LICENCEE FROM FRP TO ANOTHER FRP LICENCEE BETWEEN DIFFERENT ZONES

38555 EXP OF GOODS BY FRP LICENCEE FROM FRP TO SHIP STORES

38560 TEMP EXP OF FRP GOODS TO LOCAL ENT FOR FURTHER PROCESS UNDER BANK GTEE

38565 EXPORT FROM FREEPORT BY A FREEPORT LICENSEE TO OVERSEAS (CONSTRUCTIVE)

38580 RE-EXP OF FPORT LICENCEE EQUIPT & MAT IMPORTED UNDER CPC 98580 D.G APPROVAL

38585 DIRECT EXPORT OF SEAFOOD FROM FREEPORT AFTER PROCESSING

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CUSTOMS PROCEDURE CODES

(FOR FREEPORT REGIME 38)

CPC DESCRIPTION

38AGO REEXPORT OF GDS FROM FRP BY FRP LICENCEE APPLYING FOR AGOA/VISA CERTICATE

38CMA REEXPORT OF GDS FROM FRP BY FRP LICENCEE APPLYING FOR COMESA COO

38EUR

REEXPORT OF GDS FROM FRP BY FRP LICENCEE APPLYING FOR EUR1 CERTICATE

38IOC REEXPORT OF GDS FROM FRP BY FRP LICENCEE APPLYING FOR IOC COO

38SDC REEXPORT OF GDS FROM FRP BY FRP LICENCEE APPLYING FORSADC COO

• If Regime is incorrect, Post-Entry is not possible (e.g 47 cannot be amended to 40).

• CusDec has to be cancelled and a new CusDec submitted.

• If CPC within same regime is incorrect (e.g 38555 i/o 38508), amendment is to be effected and a Post-Entry submitted.

CusDecs with incorrect CPC or Regime Code

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From To Remarks

38508 38505 Amendment possible

40000 70000 Amendment not possible

35000 37000 Amendment possible; provided that Regime Code is also

Some examples for

changes in ‘CPC’

From To Remarks




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From To Remarks



37000 38505

Amendment not possible

Some examples for

changes in Freeport ‘CPC’

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Some examples for

changes in Freeport ‘CPC’

From To Remarks



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Box 1 – Declaration Regime – 98 & 38

Box 7/Box 2 – Importer/Exporter

Box 25 – “Container Nos”

If the space provided is blank or “NOT

REQUIRED” is displayed (and the term is correctly

written) it implies that the consignment is a loose

cargo.

Box 30 – CPC

Doc Status – Accepted or Delivery/Shipment

Allowed

Vetting of CusDec

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VERY IMPORTANT A corresponding CusDec is a CusDec that need to be processed in addition to the one that is processed by the Freeport Operator. Refer to slides 28 – 33.

Developer must ensure that either:

(a) All Cusdecs (including the corresponding CusDecs) have ‘Delivery Allowed’ status OR

(b) Delivery/Shipment have been allowed manually by a proper Customs Officer for the corresponding Cusdec.

Corresponding

Customs Declaration

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• Provisions have been made in the OTS to cater for situations where there are more than one corresponding CusDecs for a particular operation.

Corresponding Customs

Declaration

27

Corresponding CusDec is required in the following situations:

1. Freeport Transfer

Corresponding

Customs Declaration

CPC DESCRIPTION CPC DESCRIPTION

38551 EXPORT OF GOODS BY A FREEPORT

LICENSEE TO SAME LICENSEE

INVOLVING CHANGE IN FREEPORT

ZONES

98551 IMPORT OF GOODS BY A FREEPORT LICENSEE

FROM SAME LICENSEE INVOLVING CHANGE IN

FREEPORT ZONES


LICENSEE TO ANOTHER LICENSEE

WITHIN SAME FREEPORT ZONE

98552 IMPORT OF GOODS INTO A FREEPORT

LICENSEE FROM ANOTHER LICENSEE WITHIN

SAME FREEPORT ZONE


LICENSEE TO ANOTHER LICENSEE

INVOLVING CHANGE IN FREEPORT

ZONES

98553 IMPORT OF GOODS INTO A FREEPORT

LICENSEE FROM ANOTHER LICENSEE

INVOLVING CHANGE IN FREEPORT ZONES

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2. CusDec with place of landing/shipment as “OTH” – Other Transit Shed

(A) Goods exported from Freeport

Corresponding

Customs Declaration

CPC DRESCRIPTION PLACE OF SHIPMENT CODE

CPC’S OF CORRESPONDING BOE

38510 EXPORT OF GOODS BY A FREEPORT LICENCEE FROM FREEPORT TO LOCAL ENTERPRISES

OTH 40003

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(B) Goods imported into Freeport

Corresponding

Customs Declaration

CPC DRESCRIPTION PLACE OF LANDING CODE

CPC’SOF CORRESPONDING BOE

98510 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM LOCAL ENTERPRISES.

OTH 10000 OR 34000

98555 IMP INTO FRP BY FRP LICENCEE FROM LOCAL ENTERPRISE UNDER DRAWBACK.

OTH 34005 AND 14000

98575 IMPORT OF EQUIPMENT PREVIOUSLY ENTERED FOR H/CONSUMPTION FOR FREEPORT.

OTH 34000

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3. Other Transit Sheds treated as “OTH”

Corresponding

Customs Declaration

CPC DRESCRIPTION PLACE OF

SHIPMENT

CODE

REMARKS CPC’S OF

CORRESPONDING

BOE

38530 EXP OF GOODS BY FRP LICENCEE FROM FRP TO DUTY FREE SHOPS.

DSHOP TREATED AS “OTH” IN OTS

50008

38531 RE EXP OF GOODS BY FREEPORT LICENSEE FROM FREEPORT TO CAS FOR USE AS AIR CRAFT SUP.


50007

38535 EXP OF GOODS BY FREEPORT LICENCEE FROM FRP TO BONDED WAREHOUSES.

BOND TREATED AS “OTH” IN OTS

70008

38540 EXP OF GOODS BY FRP LICENCEE FROM FRP TO EXCISE WAREHOUSES/STATIONS.

EXSE TREATED AS “OTH” IN OTS

REGIME – E4

ALL CPCs 31

CPC DRESCRIPTION PLACE OF

SHIPMENT

CODE

REMARKS CPC’S OF

CORRESPONDING

BOE

98530 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM DUTY FREE SHOPS.


35000

98531 RETURN OF GOODS IMPORTED UNDER CPC 50007 TO FREEPORT


35000

98535 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM BONDED WAREHOUSES.

BOND TREATED AS “OTH” IN OTS

37002

98540 IMPORT INTO FREEPORT BY A FREEPORT LICENCEE FROM EXCISE WHSE/STATIONS.

EXSE TREATED AS “OTH” IN OTS

10000

Corresponding Customs

Declaration 3. Continued

32

4. EXCEPTIONS

Presently, CusDecs with CPCs 38560 and 98560 do not require corresponding CusDecs.

Please refer to Slide 53

Corresponding

Customs Declaration

CPC DESCRIPTION PLACE OF LANDING CODE

CPC’S OF CORRESPONDING BOE

38560 TEMP EXP OF FRP GOODS TO LOCAL ENT FOR FURTHER PROCESS UNDER BANK GTEE

OTH NOT REQUIRED

98560 IMP INTO FRP BY A FRP LICENCEE FROM LOCAL ENTERPRISE AFTER PROCESSING.

OTH NOT REQUIRED

33

Description of Corresponding CPC’s

Corresponding CPC

34

CPC DESCRIPTION

10000

DIRECT EXPORT OF GOODS LOCALLY MANUFACTURED OR PRODUCED

14000 EXPORT UNDER DRAWBACK OF LOCALLY MANUFACTURED GOODS FROM IMPORTED RAW MATERIALS TO FREEPORT

34000 DIRECT REEXPORT OF IMPORTED GOODS FROM LOCAL MARKET TO THE FREEPORT

34005 DIRECT REEXPORT OF GOODS UNDER DRAWBACK TO THE FREEPORT

35000 REEXPORT OF GOODS AFTER TEMPORARY IMPORT

Description of corresponding CPC’s

Corresponding CPC

35

CPC DESCRIPTION

37002

REEXPORT OF GOODS TO THE FREEPORT FROM BONDED WAREHOUSES

40003

IMPORT OF GOODS FOR HOME CONSUMPTION FROM FREEPORT. ALL DUTIES & TAXES PAYABLE

50007 IMPORT OF GOODS BY CAS FROM FREEPORT FOR USE AS AIRCRAFT SUPPLIES

50008 DIRECT IMPORT OF GOODS FROM FREEPORT FOR SALE IN DUTY FREE SHOPS

70008 WAREHOUSING OF GOODS FROM THE FREEPORT

TYPE OF SEALS

Seal Types At Time

Of Gate-Out

36

TYPE OF SEALS • The “seal type” field in OTS allow the User to

insert specific seal type as per above.

• Situations where no seal is required “ No seal is Required” is selected.

(For example when goods are removed from a Freeport Zone to Local Market)

AMENDMENT TO OTS

37

TYPE OF SEALS In case there is a need for inserting more than one seal:

• Appropriate “Seal Type” is selected

• One seal number is inserted accordingly

• Other seal numbers are inserted in the “Gate Out Remarks”

AMENDMENT TO OTS

38

• Freeport Remarks are meant for errors made during first data entry and in specific situations.

• Whereas Gate In/Out Remarks are meant to record any information relating to a particular Gate In or Gate Out.

Freeport Remarks v/s

Gate In/Out Remarks

39

Gate In /Out

Remarks

40

• Meant for anomalies and in specific situations.

• Cater for some Freeport Customs procedure

For example “shut out”, “10PAR”.

• To be used cautiously as most of the Customs reports would be based on these information.

FREEPORT REMARKS

41

Remarks Code Remarks Description

01 Error – Number of Packages

02 Error – Gross Weight

03 Error – Seal Number

04 Error – Other

05 Shut Out

06 10PAR

07 Contingency

10 Final Weight / Number of Packages

99 Other

FREEPORT REMARKS

42

FREEPORT REMARKS

43

• Codes 01, 02, 03 and 04 cater for errors made during first data entry, that is, ‘Gate Out’ or ‘Gate In’.

Example 1

When making a ‘Gate Out’, the user wrongly enters the no. of packages. He has to access the ‘Remarks Code 01’ to correct the error.

FREEPORT REMARKS

44

Example 2

For wrong Customs Clerk ID no., ‘Remarks Code 04 – OTHER’ must be accessed for appropriate corrections.

FREEPORT REMARKS

45

Example 3

• If a wrong seal no. has been entered in the “Seal No”, “Gate Out Info” or “Gate In Info” field in OTS, the user should access Remark Code 03 for correction. This is a data entry error.

• If the seal no. found on a container does not tally with that mentioned on the CusDec, this should not be considered as a data entry error. Post entry of CusDec should be processed prior to operation.

FREEPORT REMARKS

46

Code 05 – Shut out

• Shut out must be approved by Customs.

• Customs Officer should insert appropriate gate out details in the ‘ Remarks – shut out ‘ field.

• Upon entry of container at the respective Freeport Zone representative of that Developer should acknowledge the receipt by inserting gate in details in the ‘ Remarks – shut out ‘ field.

FREEPORT REMARKS

47

CODE 06 - 10 PAR

EXPORT OF PARTIAL SHIPMENT THROUGH FREEPORT

For export of consolidated consignments with Freeport goods, entries should be inserted in the CusDec 38 as normal gate out

AND

The ‘Remark – 10 PAR’ field of the same CusDec should be accessed to insert the 10 PAR CusDec number.

FREEPORT REMARKS

48

CODE 07 – CONTINGENCY

• Contingency should be triggered by MNS

• In exceptional cases of non – connectivity by informing Customs Freeport unit, BOI & MNS by mail.

• Report to Customs Freeport Unit on the next working day on template of Annex A of SOP – OTS Contingency.

FREEPORT REMARKS

49

CODE 07 – CONTINGENCY (Cont)

FREEPORT REMARKS

50

CODE 07 – CONTINGENCY

To insert text remarks (gate out/gate in) entries in the “Remarks Code 7” once OTS is operational.

Entries should mention all information as required in Annex A.

FREEPORT REMARKS

51

CODE 10 – Final weight/ No. of packages

For all loose cargo consignments entering a Freeport Zone, this Remark field should be accessed to insert the final weight or the final number of packages as the case may be.

FREEPORT REMARKS

52

Situation 1

Further processing

• Place of landing/shipment “OTH”

• Corresponding CusDec required by OTS

• Presently no such CusDec is available

• Appropriate entry should be inserted in the ‘Remarks – Code 99’ field.

• Please refer to slide 33

Scenarios

53

Situation 2

If there is no Gate-Out where required, remarks for Gate-in can still be recorded in the ‘Remark – code 99’ field.

For ex: “Container NO. xxxxxxx with seal no xxxxx found intact entered FPZXX. No record found (No Gate Out) at time of Gate In.

Scenarios

54

Situation 3

Further stuffing of goods in another Freeport Zone prior to export.

On Gate Out

Should be made by affixing seal or accompanied by Customs.

The Gate-Out remarks should clearly mention that the container is being transferred to another Freeport Zone for further stuffing.

Scenarios

55

Scenarios

56

Situation 4

Use of Proper Corresponding Customs Declaration

For example

• For goods from local market, Customs Declarations are under CPC 98510 and Corresponding CusDecs may be under CPC 10000 or 34000.

• It is observed that the export Customs Declaration under CPC 38505 is being wrongly used as Corresponding instead of CPC 10000/34000 for consignments entering Freeport from local market.

Scenarios

57

Situation 5

Use of Proper Corresponding Customs Declaration

• Goods from Freight Station CPC 98505.

• Same goods transferred to another Freeport Operator in same zone under CPC 38552 and corresponding CusDec should be under CPC 98552 but instead CusDec under CPC 98505 is wrongly being used as Corresponding.

• These errors are observed when the two operations are done concurrently.

Scenarios

58

• For Freeport transfer to another Freeport Operator in same zone. Remarks on CPC 38552 Cusdec

“Freeport transfer within FPZXX done. CusDec 92011XXXXXX refers.”

• When Seal No. is wrongly entered, Freeport Remarks Code 03 should be used. The text may be

“Please read Seal No. as XXXXX instead of XXXXX”

• Avoid use of text such as “OK”

Some Examples of

Text Remarks

59

• “Doc Status” of such CusDec remains as “Accepted”

• To ensure that Post Entry have been accepted by Customs, Freeport Developer should request Declarant/Freeport Operator to provide the page of the CusDec where the following wording is displayed;

“ Post Entry accepted at Customs. (After Clearance)”

POST ENTRY OF

CLEARED CUSDEC

60

POST ENTRY OF

CLEARED CUSDEC

61

• All movements of Freeport goods with the exception of those removed to or entered from Local market, should be done under Customs supervision/ Developer’s seal/ Agent seal.

• For Freeport goods removed under Customs escort, Developers should ensure that the Customs Officer escorting the consignment has duly signed the gate pass prior to gate out.

CONTROL ON MOVEMENT OF

FREEPORT CONSIGNMENTS 1

62

For transfer of consignments from a Freeport Zone to Duty Free Shop/CAS ( DSHOP/DFAIR) under CPC 38530/38531 – Developers should ensure that the Customs Officer authorising the delivery has given written instructions on the corresponding CusDec under Regime 50 whether the consignment should be escorted or not and they should abide by the instructions received.

CONTROL ON MOVEMENT OF

FREEPORT CONSIGNMENTS 2

63

VAT FREE SUPPLIES • Developers should ensure that VAT Free

consignments purchased by Freeport Operators operating at their respective Zone have effectively entered their Zone and acknowledge such receipts on the VAT Free Form ( Part F).

• VAT Free supplies purchased by a Freeport Developer should enter their Zone under Customs supervision.

OTHER POST OTS

IMPLEMENTATION ISSUES

64

VAT FREE SUPPLIES

Freeport Developers should ensure that all duly signed VAT Free forms are returned to Customs Freeport Unit once they have entered their Freeport Zones.

OTHER POST OTS


65

BONDED VEHICLES

Transfer of goods in Bonded Vehicles should be allowed by Freeport Developer only after ascertaining the validity of their bank guarantee.

OTHER POST OTS


66

UNSTUFFING/WEIGHING REPORT All unstuffing/weighing reports should be submitted to the Customs Freeport Unit on a weekly basis.

In cases of discrepancies, such reports should be submitted at latest the next working day.

OTHER POST OTS


67

• In case of a transfer of goods to a Freeport Zone where there is no OTS, it should be treated as a Contingency and should be reported to the Customs Freeport Unit at latest by the next working day.

• Ex: CNOI (FPZ11), MFL (FPZ14), Tropical Cubes (FPZ20), etc.

OTHER POST OTS


68

Documents

Presented By THE CUSTOMS FREEPORT TEAMservicesmns.mu/forms/OTS - Training MANUAL.pdf · 98580 indirect import of equipt & mat. for sole use of freeport licencee 98585 direct import