🇲🇺 Import Customs & Duties: Mauritius
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
15%
CIF value + duty. Zero-rated: basic food items, medical supplies. Excise duty on alcohol, tobacco, vehicles, fuel.
Clearance Time
1-3 days express, 5-14 postal days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-15% | HS 85 |
| Clothing | 0-40% | HS 61-62 |
| Footwear | 0-30% | HS 64 |
| Food products | 0-25% | HS 01-24 |
| Machinery | 0% | HS 84 |
| Cosmetics | 0-15% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-15% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Mauritius Revenue Authority (mra.mu) Customs Department manages customs using CMS (Customs Management System). Port Louis is the main port. SSR International Airport handles air cargo. Customs broker required for commercial imports. English documentation accepted. Mauritius operates as a freeport/trading hub.
What to Actually Expect
One of the most efficient customs in Africa. Well-organized and relatively corruption-free. MRA electronic systems are advanced. Port Louis handles goods quickly. De minimis MUR 10,000 (~$220) is generous. Freeport status makes it an Indian Ocean trading hub. Express couriers (DHL, FedEx) operate reliably. English-speaking simplifies documentation.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Most goods import freely. Import permits needed for: arms, pharmaceuticals (Pharmacy Board), food (health authority), certain chemicals. Freeport operators can import duty-free for re-export. Mauritius Standards Bureau (MSB) conformity for some products.
Certificate of Origin
COMESA and SADC certificates for regional preferential trade. IOC (Indian Ocean Commission) certificates. Mauritius Chamber of Commerce and Industry (MCCI) issues certificates. EU-ESA interim EPA. AGOA certificate for US market. India-Mauritius CECPA preferential trade.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Mauritius:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $4 | $8 | $12 |
| $100 | $8 | $16 | $24 |
| $200 | $16 | $32 | $48 |
| $500 | $40 | $81 | $121 |
| $1000 | $80 | $162 | $242 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Mauritius
Frequently Asked Questions
What is the duty-free threshold for Mauritius?
Mauritius has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Mauritius?
The VAT/tax rate on imports to Mauritius is 15%. VAT applies to: CIF value + duty. Zero-rated: basic food items, medical supplies. Excise duty on alcohol, tobacco, vehicles, fuel.
How long does customs clearance take in Mauritius?
Typical customs clearance in Mauritius takes 1-3 days express, 5-14 postal days. Express shipments usually clear faster.
What documents are needed to import into Mauritius?
To import into Mauritius, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Mauritius?
Mauritius prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.