Mauritius has a relatively streamlined trade regime, and over the past several years the government has taken steps to liberalize trade by lowering import tariffs over a wide range of products. Import tariffs are levied as specific tariffs and ad valorem tariffs. The ad valorem tariff rates currently range from zero to 100 percent, while the number of tariff bands currently stands at five (zero, five, 10, 15, 30 and 100 percent). Customs duties are normally imposed on the CIF (Cost, Insurance, and Freight) value of imported goods. Vehicles, electrical appliances, petroleum products, sugar sweetened products, excisable goods contained in plastic bottles, alcoholic drinks, and cigarettes are subject to excise duties. With some exceptions, goods imported into Mauritius are also subject to a 15 percent VAT. The tariff rates for different types of goods are listed in the Part I of the First Schedule to the Customs Tariff Act and the First Schedule to the Excise Act. For information purposes, an Integrated Tariff is available on the following link: https://www.mra.mu/index.php/customs1/tariff-information
Additionally, to look up duties and tariffs, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required).