Mauritius - Country Commercial Guide
Trade Agreements
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Mauritius has been a member of the World Trade Organization since 1995 and has signed trade agreements with several regional blocs and countries.  These trade agreements are described below:

  • Mauritius is a beneficiary of the Generalized System of Preferences (GSP) offered by Japan, Norway, Switzerland, the United States, and the customs union of Belarus, Kazakhstan, and Russia.  Product coverage, the level of tariff reduction, and the rules of origin vary depending on the GSP scheme.
  • Mauritius is a member of the Common Market for Southern and Eastern Africa (COMESA) and the Southern African Development Community (SADC) free trade areas.  Through the COMESA, Mauritius benefits from duty free and quota free trade with Burundi, Comoros, Djibouti, Egypt, Kenya, Libya, Madagascar, Malawi, Rwanda, Seychelles, Sudan, Tunisia, Uganda, Zambia, and Zimbabwe.  SADC member states include Angola, Botswana, Democratic Republic of Congo, Lesotho, Malawi, Madagascar, Mauritius, Mozambique, Namibia, Seychelles, South Africa, Swaziland, Tanzania, Zambia, and Zimbabwe.  Exports between SADC member states are duty free for all products except for Malawi, Zimbabwe, and Tanzania, which still maintain customs duties on certain products.
  • The Indian Ocean Commission (IOC) groups Comoros, Madagascar, Mauritius, Reunion, and Seychelles to promote diplomatic, economic, and commercial ties between the islands.  At present, only products traded between Mauritius and Madagascar, and which meet the IOC rules of origin benefit from duty free access. 
  • Mauritius is eligible for trade benefits under the African Growth and Opportunity Act (AGOA), which provides duty and quota free access to the U.S. market on approximately 6,500 tariff lines.  Export of apparel from Mauritius to the United States made from fabric imported from any country is duty free under the AGOA third country fabric provision.  This trade preference is valid until 2025, unless Mauritius graduates out of AGOA by moving up to the high-income country status as defined by the World Bank 
  • Mauritius is also eligible for duty-free and quota-free access for exports to the European Union under the Interim Economic Partnership Agreement (iEPA).  Rules of origin that need to be met can be found in the following documents: Annex II and Annex IIa.  Negotiations to finalize a Comprehensive Economic Partnership Agreement with the EU are ongoing.
  • Mauritius, along with Seychelles and Zimbabwe, signed an Economic Partnership Agreement (EPA) with the United Kingdom (UK), which entered into force in January 2021.  This agreement allows the continuation of duty-free exports to the UK post-Brexit.  The applicable rules of origin are similar to those of the EU iEPA.
  • Mauritius has a free trade agreement with Turkey, under which exporters can benefit from duty free access on all industrial products and on a list of 46 agricultural products including chilled fish, cut flowers, tropical fruits, sweet biscuits, and preserved tuna.  The rules of origin can be accessed here: Annex I.
  • Mauritius has a Preferential Trade Agreement with Pakistan, under which exporters can benefit from tariff concessions on several products; for more information, please see the Pakistan Concession List to Mauritius.  Information on the rules of origin can be accessed here: Rules of Origin.
  • In March 2018, Mauritius signed the agreement establishing the Africa Continental Free Trade Agreement (AfCFTA), which entered into force in May 2019.  Trade under the AfCFTA commenced in January 2021.  Countries and members of customs unions with which Mauritius can trade on preferential terms under the AfCFTA include Cabo Verde, Cameroon, Chad, Egypt, Equatorial Guinea, Eswatini, Gabon, Gambia, Ghana, Ivory Coast, Kenya, Mali, Mauritania, Namibia, Niger, Nigeria, Republic of Congo, Rwanda, Sao Tome and Principe, Sierra Leone, South Africa, Togo, and Uganda.  The rules of origin can be accessed here: Annex IV.
  • The Mauritius-China free trade agreement, China’s first FTA with an African country, entered into effect in January 2021.  The agreement provides Mauritius duty-free access to the Chinese market for 7,504 tariff lines.  Product specific rules of origin can be accessed here: Annex II
  • The Mauritius-India Comprehensive Economic Partnership Agreement (CECPA) took effect in April 2021 and provides trade preferences on a selected list of 615 products consisting of duty-free access for 376 products, reduced duties on 127 products and tariff rate quotas on 112 products for exports to the Indian market.  The agreement can be accessed here: CECPA Agreement.