Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Mauritius.

For further information please see the Mauritian Customs and Excise Department website.

For import procedures prevailing in Mauritius consult Mauritius Chamber Of Commerce and Industry.

Tariffs and non-tariff barriers


Mauritius has a three-column tariff based on the Harmonised System. Most duties are ad valorem, assessed on the CIF value and specific rates are assessed according to the specified unit of measure.

Customs duty is applicable on imported goods and the rates vary from zero to 15 per cent on the CIF value. Under the Customs Tariff Act, the Customs Department administers numerous schemes of exemption and concession of duty to various sectors of agriculture, industry and travellers.

Drawback is allowed on goods that have been imported for the purpose of undergoing processing, and thereafter exported. Provisions are also made for the temporary admission of goods.

An excise duty is applicable on selected items (alcoholic beverages, motor vehicles, petroleum products, tobacco products) both at importation and on local manufacture (exports are exempt).

Preferential rates apply to imports from certain countries, e.g. COMESA and SADC member states. To be eligible for the preference rate, goods must be accompanied by a certificate of origin.

Customs authority contact details:

Comptroller of Customs and Excise
Custom House,
Mer Rouge
Port Louis
Tel: +230 202 0500/ 01
Fax: +230 216 9567 
Web: mra.mu

Find out more about tariffs.

The Mauritius Freeport, set up in 1992, is a duty-free logistics, distribution and marketing hub for the region. Logistics and warehousing facilities are available for the transhipment, consolidation, storage and minor processing of goods. This provides a good platform for organising trade within the region, for example importing for redistribution to the extended markets represented by the COMESA and SADC after some additional processing.

Non-tariff barriers

Import restrictions

A few products are subject to import permits available on the import guide, mainly for health, security, environmental purposes and national interest. The Commerce Division of the Ministry of Industry, Commerce and Consumer Protection is responsible for the control of importation of these items in collaboration with other controlling agencies.

Import permits normally require clearance from the relevant authorities:

Find out more information from the Mauritius Chamber of Commerce and Industry website.

For certain strategic reasons, trade in some products is overseen by parastatal organisations. The State Trading Corporation (STC), the Agricultural Marketing Board (AMB), and the Mauritius Meat Authority (MMA) are amongst the main parastatal organisations involved in the monitoring of certain products.

The STC is the only authorised importer of essential commodities like basic rice, wheat flour in bulk and all petroleum products. The importation of luxury rice is entrusted to the private sector, and local oil companies distribute petroleum products.

The AMB monitors importation of agricultural products which compete with domestically produced goods for which there are marketing schemes and guaranteed prices, such as potatoes, onions, garlic, maize, turmeric and cardamom.

Methods of quoting and payment

Quotations should be CIF in Australian or American dollars. Payment is usually by irrevocable letter of credit with an internationally recognised bank.