Mauritius Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in mauritius, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Customs Regulations
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Mauritius has a well-established customs framework governed by the Customs Act 1988, which is administered by the MRA through its Customs Department. 

Customs Laws, Regulations, and Import Licensing Requirements 

1. Customs Laws and Regulations: 
Mauritius operates under the Customs Act 1988, supplemented by various regulations, including the Excise Act, the Value Added Tax Act, and the Customs Tariff Act. These laws govern the import, export, and transit of goods, as well as customs procedures, duties, and taxes. 

2.    Import Licensing Requirements: 
Certain goods require import permits or licenses, which are issued by relevant authorities such as the Ministry of Commerce and Consumer Protection or other regulatory bodies. Examples include pharmaceuticals, firearms, and agricultural products. Importers must ensure compliance with health, safety, and environmental standards. 

Advance Ruling Application 

Mauritius offers an Advance Ruling System to provide clarity on customs matters such as tariff classification, origin determination, and valuation. To apply for an advance ruling: 

  • Submit a written request to the Director of Customs at the Mauritius Revenue Authority.
  • Include detailed information about the goods, such as descriptions, technical specifications, and supporting documents.
  • The ruling is typically issued within a specified timeframe, providing legal certainty for importers and exporters. 

For more details, visit the MRA Customs website: www.mra.mu. 
 
Contact Information for Mauritius Customs Office 
Mauritius Revenue Authority (MRA) – Customs Department 

Address: Custom House, Mer Rouge, Port Louis, Mauritius 
Phone: +230 206 3800 
Email: customs@mra.mu 
Website: www.mra.mu 


Published Online Information 
Mauritius Customs provides detailed guidance on its website regarding procedures, forms, and regulations. Below is a breakdown of the requested topics: 
(a) Procedures and Required Forms/Documents for Export 
Exporters must: 

  • Submit a Customs Declaration Form (Form SAD) electronically via the TradeNet System.
  • Provide supporting documents, including invoices, packing lists, certificates of origin, and export permits (if applicable).
  • Ensure compliance with export control regulations. 
    (b) Applied Rates of Duties and Taxes 

Mauritius applies a Customs Tariff Schedule based on the Harmonized System (HS). Duties vary depending on the product classification, with many goods benefiting from preferential rates under trade agreements. VAT is levied at 15 percent on most imports. 

(c) Fees and Charges Imposed 
Customs processing fees, storage charges, and penalties for non-compliance may apply. Specific fees are outlined in the Customs Act and related regulations. 

(d) Rules for Classification or Valuation of Products 
Mauritius follows the World Customs Organization (WCO) Harmonized System for product classification. Valuation is based on the Transaction Value Method, with adjustments for freight, insurance, and other costs as per the WTO Customs Valuation Agreement. 

(e) Rules of Origin 
Rules of origin are governed by trade agreements, such as the Mauritius-EU Economic Partnership Agreement and the African Continental Free Trade Area (AfCFTA). Administrative rulings and guidelines are published on the MRA website. 

(f) Procedures for Appeal or Review 
Importers and exporters can appeal customs decisions by submitting a written request to the Director of Customs. If unsatisfied, they may escalate the matter to the Assessment Review Committee or pursue judicial review through the courts. 

Customs regulations for Mauritius can be accessed on the Mauritius Revenue Authority website. 
Contact information for the Mauritius Customs Office: The Director, Mauritius Revenue Authority, Customs, New Customs House, Mer Rouge, Port Louis, Mauritius, Phone: +230 202-0500, E-mail: customs@mra.mu. 

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

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As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

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The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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