End-of-Year Business : Rs 200 Million of Toys Imported 

The sales of toys globally are on the upward trend. For a small country like Mauritius with a population of Rs 1.2 billion, Rs 200 million of toys have been imported. The toy market has in fact become a lucrative one and generates millions of revenues. News On Sunday investigates.

From January to October this year, Rs 152 million of toys have already been imported. In 2017, the number totalled was Rs 221 million. Each year, the number of toys increasing in our market are on the move. In Mauritius, toys are classified under the Tariff Heading 9503 of the Customs Tariff and attract Customs duty at zero-rate and VAT at 15%. 

According to Perry Chung Fat, director of Lotus D’Or, the toy market has definitely expanded since the past ten years. “Before, kids would receive gifts only on special occasions such as birthdays and for Christmas. Nowadays it’s completely different. Toys are given as rewards, for example, for passing an exam. Children also receive gifts for no special reasons. Parents just want to please them.” 

He explains that the toy market itself has known a change. “Today people have a better standard of living and they pay particular attention to quality. In addition, toys are no longer just for play. Toy manufactures focus on a different strategy. Toys are now educational tools. This is another main reason why the toy market has gone up,” he utters. 

Perry also underlines that the marketing and advertisements around toys have also boosted the market. “Children constantly see the advertisements on television and they are attracted by what they see. They then persuade their parents to buy these for them. Moreover, people also buy games such as board games to spend family moments together.” He adds that there are also adults who buy certain toys for themselves. “Adults who were not gifted certain toys that they liked as children because their parents could not afford them, today, even if they have become working professionals, they still want to fulfil what they couldn’t before. Some also buy or collect certain toys as a hobby.”

At Meem Trading, the director explains that over the past five years, the number of toys have surely increased. He states that December is the highest season. “Today, the market has changed drastically in terms of quality. The mindset has changed and parents look for high quality intellect toys. The toys, today, need to resemble the reality of life and play a critical role in the overall development of children.” 

Toys seized 

There is quite a number of toys that are prohibited and seized at the MRA customs. Since January 1,578 pieces of “Toy pistols and guns with projectiles” have been seized by MRA Customs. The value of the above seizure is Rs 53,296. All these goods have been seized and the offences have been or will be settled through compounding or legal proceedings. 

Toys known as “yoyo water ball,” “toy motor cyclists’ helmets” and “Toy pistols and guns with projectiles” are prohibited goods under items 31, 32 and 33 of the Third Schedule of the Consumer Protection (Control of imports) Regulations 2017. Any person who imports prohibited toys shall commit an offence under Section 156(1) (b) of the Customs Act.

It should be noted that the most common prohibited toys that are imported is ‘Toy pistols and guns with projectiles’. The different penalties include: 
if the quantity imported is less than 10 units, the penalty applicable under Section 156A of the Customs Act shall be not exceeding Rs100,000.
if the quantity imported is more than 10 units, then the importer shall be liable to a fine Rs 4,000 for value of goods not exceeding Rs 1,500 and if the value of the goods exceeds Rs 1,500, the person is liable to pay 3 times the amount of duty, excise duty and taxes on those goods or Rs 20,000. 

Importing toys  

Toys are controlled goods at importation under the Toys (Safety) Regulations 1994 and the importer needs to submit a certificate of conformity to the Mauritius Standards Bureau. According to the regulations, every importer of toys, other than those specified in the Second Schedule of the Toys (Safety) Regulations 1994, needs to comply with the essential safety requirements. Furthermore, it is essential that all toys imported should be accompanied by a valid Certificate of Conformity and every toy or the package of toy should include the name or trade name or mark and address of the importer.

Additionally, the importer should be registered at MRA Customs and needs to submit a Bill of Entry with the specified documents. MRA Customs clear toys upon completion of Customs formalities, provided clearance has been obtained from MSB with respect to safety requirements of the toys.