It sets your duty rate
Mauritius is phasing 94.2% of its tariff lines to zero for Chinese-origin goods over up to five years, and cutting most of the rest to 15% or less. Form MU is how your goods land in that column instead of the MFN one.
Form MU is the preference certificate for goods made in China and imported into Mauritius. It is filed in China — by your supplier, your supplier's broker, or us — and it is examined in Mauritius when your entry is assessed. This page is written for you, the importer of record: what the paper buys you, who can sign it, the deadline that actually binds, the one-year clock, and the details that push a shipment into an origin verification.

Form MU — formally the certificate of origin under the China–Mauritius Free Trade Agreement — is a preferential origin certificate. In China's filing systems the certificate type code is MU and the agreement code is 21. It is issued by China Customs at the port of export, or by CCPIT, the China Council for the Promotion of International Trade, and its local branches.
It is not a general CO. A CO states where the goods were made and nothing more; it gets your entry assessed at the standard MFN rate. Form MU is what lets your broker in Mauritius claim the agreement rate — and even then the rate depends on where your HS line sits in Mauritius's schedule. 94.2% of its tariff lines, covering 92.8% of what it imports from China, are being phased to zero over up to five years; the rest were cut hard, most capped at 15%, and a few lines stay outside the deal.
Who files: your Chinese supplier or the manufacturer, or us under a power of attorney — the certificate always carries their name, never ours. When: before or at shipment, with a retroactive certificate available inside one year of the shipment date if that window is missed. Cost: the issuing office charges nothing; you pay a filing service fee per certificate.
Two questions sit on one form: were these goods made in China, and do they meet the rule the agreement sets for this product? Most filings handle the first question and stumble on the second.
The agreement was signed on October 17, 2019 and took effect on January 1, 2021 — the first free trade agreement between China and an African country. On the Chinese side, two sets of rules govern the paper. The origin measures specific to this agreement (GACC Announcement No. 128 of 2020, effective January 1, 2021) define how origin is decided and what the certificate must contain. The general export certificate measures (GACC Order No. 270, in force since September 1, 2024) govern filing, review, retroactive issuance, amendments and duplicates.
Origin is settled one of three ways. The goods are wholly obtained in China. Or they are produced entirely from originating materials. Or non-originating materials were used and the finished product meets the rule written for its tariff line — a change in tariff classification, a regional value content threshold, or a required manufacturing process. Where that line has no specific rule, the fallback is a regional value content of at least 40%: FOB value minus the value of non-originating materials, divided by FOB value.
Most manufactured goods take the third route. Which means the question is not where the factory stands — it is what went into the product and whether the arithmetic clears the rule. That is what the issuing office asks about at filing, and what Mauritius asks about months later.
This is the field that decides whether an origin verification is easy or expensive. It is also the field most often filled in from memory.
Your broker files the entry in Mauritius. When he claims the agreement rate, this certificate is the evidence behind the claim. Without it the same container is assessed at the standard rate — and once the entry is liquidated, that money is gone.
Mauritius is phasing 94.2% of its tariff lines to zero for Chinese-origin goods over up to five years, and cutting most of the rest to 15% or less. Form MU is how your goods land in that column instead of the MFN one.
This is not a refund you apply for after clearance. If the certificate is not in the file when the entry is assessed, the shipment is liquidated at the general rate. Post-clearance recovery exists on paper, takes months, and does not always succeed.
China and Mauritius have not connected their origin systems under this agreement. Your broker presents a paper certificate, which means it has to be in the document set before the vessel berths, not in a follow-up courier after release.
Credits on Mauritius business routinely call for a certificate of origin under the China–Mauritius FTA, in one original. Certificate number, date, shipper name and value have to read exactly the way the credit reads, or it is a discrepancy.
Mauritius can ask the Chinese issuing office to verify origin after release. What answers that request is the certificate, the cost sheet behind the origin criterion, the bill of materials and the invoices. Nothing else substitutes for it.
Entries are scored on history. A shipment that needed an origin query, an amendment or a cash deposit travels with your importer profile into the next clearance, and the next container gets looked at harder.
Port Louis clears most of the island's ocean freight, and the entry is assessed there on the documents your broker holds: bill of lading, invoice, packing list and the origin certificate. The certificate is not a formality attached at the end of the file — it is the one document that determines which duty column the whole entry is assessed in.
That is also why the timing on the next section matters more than it looks. A certificate issued after departure, or an original that arrives two weeks behind the container, turns a routine entry into a deposit, an exam or an amendment.
Only two kinds of office in China can issue Form MU — China Customs, and CCPIT with its local branches. Both are legally valid, and Mauritius accepts both. Which one gets used is normally decided by what your supplier already files through, or by what your credit stipulates.
| Channel | Where it is filed | Use it when |
|---|---|---|
| China Customs Government issuer, at the port of export |
Single Window (singlewindow.cn) → origin certificate → China–Mauritius FTA (MU); or Internet + Customs (online.customs.gov.cn) → origin management → certificate issuance | You want the certificate tied to the export declaration, with the electronic seal and self-printing — the default route for most cargo |
| CCPIT Chamber issuer, CCPIT and local branches |
CCPIT origin certificate system at co.ccpit.org or declare.ecoccpit.net | Your buyer or letter of credit asks for a chamber document or a chamber stamp, or your supplier already files everything through CCPIT |
Issuance is electronic end to end. The filing goes into one of the systems above, the authority reviews it online, and once it clears the certificate is self-printed — A4, color, double-sided, carrying the electronic seal and the declarant's signature. That printout has the same legal effect as a pre-printed certificate. Form MU has been on the self-print list since July 1, 2021 (GACC Announcement No. 43 of 2021). A counter pickup is still possible; it is simply not necessary.
There is no residency requirement. Any customs house and any local CCPIT branch accepts an online filing. Cargo out of Shenzhen and the Pearl River Delta is usually filed with Shenzhen Customs or CCPIT Shenzhen, which keeps review and follow-up in one time zone and one phone call. Cargo moving through Guangzhou, Nanshan, Huangpu, Ningbo, Shanghai, Qingdao, Tianjin or Xiamen is filed with the office that matches the port of export.
The rule is short. The shipper or the manufacturer may apply directly, or appoint an agent with a signed power of attorney filed with the issuing office. In daily practice that produces three arrangements, and none of them puts our name on your certificate.
The manufacturer registers, keeps its own profile current and files its own certificates. Best control over the origin criterion, and it works well when the product range is narrow and the documents desk is staffed.
The exporter applies in its own name, so the certificate name matches the invoice and the bill of lading it issued. The usual setup for high-volume shippers with a dedicated documents team.
We prepare and file on your supplier's behalf. The certificate still carries the shipper's or manufacturer's name. The usual route for a supplier with no registration yet, a thin documents desk, or shipments spread across several ports.
Before the first filing, the company profile has to exist in the system: unified social credit code, Chinese and English name and address, contact details. A company already registered with customs as an importer or exporter can sync that record instead of re-entering it. Self-printing also requires the company seal and the declarant's signature to be uploaded and authorized. When an agent files, the entrustment relationship is maintained in the e-port system and the power of attorney is uploaded there.
This is the rule that catches shippers who work from habit. Under the China–Korea agreement you may file up to seven business days after departure. Under this one, the certificate is issued before or at the time of shipment, and that is the whole window. The form also needs the departure date, the vessel or flight and the discharge port, none of which exist until the booking is confirmed.
Departure date, vessel and voyage or flight number, discharge port are fixed. Pull the invoice, packing list, HS code and the material breakdown.
Check whether the line has a specific rule, then calculate the tariff shift or the 40% value content. This is the part that gets skipped and later comes back.
Filed in the Customs or CCPIT system, reviewed within two business days, self-printed once it clears. Check the seal, the number and the signature.
PDF goes ahead so your broker can pre-clear; the original travels with the shipping documents or by courier. Both should beat the vessel.
It can still be done, within one year of the shipment date. Submit the bill of lading or air waybill as proof of the shipment date, and the certificate is issued retroactively, marked as issued retroactively, with validity running one year from the shipment date rather than from the issue date. The exception exists for force majeure, an unintentional error, negligence or another justified reason — not as a routine workaround.
Two practical cautions. Some letters of credit refuse a retroactively issued certificate outright, and a certificate dated after the bill of lading is the first thing a broker notices when the file does not quite add up. If it can be filed on time, file on time.
Self-filing and agent filing walk the same official path. What changes is who fills the form, who checks it, and who does the rework when a field is wrong. Form MU adds one step a CO does not have: getting the origin criterion right before anything is submitted.
Check your HS line in Mauritius's schedule first. If the line carries no preference, or the saving is trivial, the certificate may not be worth filing.
Map the bill of materials, then decide between wholly obtained, tariff shift, process or the 40% value content. Write down the arithmetic you used.
Invoice, packing list and bill of lading: number, date, value, package count, gross and net weight, marks. Every field on the certificate is copied from these.
Enter company and goods data, description taken line by line from the invoice, six-digit HS code in the box, origin criterion in Box 8.
Customs or CCPIT responds inside two business days; corrections usually come back as one consolidated list rather than a series of rejections.
Self-print A4 in color, double-sided, or collect at the counter. Check the number, the seal and the signature before the paper leaves the desk.
PDF to your broker immediately, original with the documents or by courier. Ask him to check the certificate number against the entry reference.
Certificate copy and application file, kept three years from issue. That is the file you produce if an origin verification lands two years later.
The list is short, but Form MU adds one item a general CO never asks for: evidence behind the origin criterion. That is also the item that gets sent late, or not at all.
Two separate numbers, paid to two different parties. The official fee comes from the issuing office; the service fee comes from whoever prepares and files the certificate.
China Customs publishes a zero charge for export origin certificate issuance — no visa fee, no certificate stock fee — and the electronic seal and the review are not billed to the applicant. CCPIT publishes its own schedule; where a chamber stamp or legalization is involved, that is a separate certification chain.
What we charge covers the labor: testing the origin criterion, checking the three document sets, filing, chasing the review result, printing, delivery and rework. One certificate, one price, quoted per certificate and never bundled into the freight rate.
Every one of these documents is called a certificate of origin. Whether one saves duty depends entirely on which agreement it belongs to — and for Mauritius there is exactly one agreement on the table.
| Certificate | Code | Valid for | Duty relief |
|---|---|---|---|
| China–Mauritius FTA (Form MU) | MU | Mauritius | Yes — per the annual schedule |
| General certificate of origin (CO) | CO | Any destination, no country restriction | No — origin proof only, assessed at MFN |
| China–Korea FTA (Form K) | K | Korea | Yes, but not accepted for Mauritius |
| RCEP certificate | RC | ASEAN ten plus China, Japan, Korea, Australia, New Zealand | Yes, but Mauritius is not a party |
| Zero-tariff treatment for African countries | 30 | African states exporting into China | Import into China only — issued in Africa, not by China |
Korea is the usual example of a destination where several agreements overlap: APTA, the China–Korea FTA and RCEP all apply, and the right answer is whichever produces the lower rate for that product. Mauritius is the opposite case. It is a member of SADC and COMESA, but neither connects it to China. The China–Mauritius FTA, in force since January 1, 2021, is the only preferential arrangement between the two countries — and it is not part of RCEP.
So if you want the agreement rate at Port Louis, you need a Form MU. There is no alternate certificate to compare, and no second schedule to check. The only comparison worth doing is whether your HS line is in the schedule at all.
Four fields. Most verification requests start with one of them not matching.
Getting the certificate issued is the easy half. When Mauritius opens an origin verification, the question is rarely whether a certificate exists. It is whether the certificate holds up.
Wholly obtained declared on imported materials, or a 40% claim the cost sheet does not reach. This is the heaviest category: it is a declaration problem, not a paperwork problem, and both sides can pursue it.
"Machinery", "parts", "goods" describe nothing. The description follows the invoice: product name, specification, model, quantity and HS code, with the manufacturer named where the form requires it.
The certificate carries six digits; Mauritius assesses against its national line. Where the classification differs, the schedule entry differs too, and the preference disappears even though the certificate looks fine.
Invoice number, date, value, package count, weights or marks — any gap against the packing list, the bill of lading or the export declaration is the door a verification walks through. Amending a filed entry always costs more than preparing it.
Issued after departure and marked as such is legitimate. Issued after departure and left unexplained invites the question. Where a credit or a buyer refuses retroactive documents, no explanation fixes it.
Routing through Singapore, Dubai or Hong Kong needs the transport rule met and, where Mauritius asks, a non-manipulation certificate. Direct or transshipped is a booking decision — make it when you book.
Mauritius can ask the Chinese issuing office to verify the origin of a shipment after it has been released. While that runs, preference may be suspended: the container can be held, a cash deposit demanded, or duty assessed at the standard rate. If the answer does not satisfy the authority, the deposit is forfeited and the difference is collected with interest.
For a supplier there is one effective defense: settle the origin criterion and align the three document sets before anything is filed, not after a query arrives. That is why our routine starts with a cross-check and only then opens the filing system.
The twelve questions that come back most often from buyers in Mauritius and their brokers, answered with the rule rather than the sales pitch.
Form MU is the certificate of origin for the China–Mauritius Free Trade Agreement, which took effect on January 1, 2021. It certifies that the goods were produced in China and meet that agreement's origin rule, which is what allows your broker in Mauritius to declare the agreement rate instead of the standard one. In China's filing systems the certificate type code is MU and the agreement code is 21.
No. A general CO is non-preferential: it proves the goods were made in China and supports the normal MFN rate. Form MU is a preferential certificate, valid only for goods entering Mauritius under this agreement, and it is the only document that supports a claim for the treaty rate. Same issuing offices, different legal basis, very different result on your duty bill.
Not automatically. Mauritius is phasing 94.2% of its tariff lines, covering 92.8% of what it imports from China, down to zero over up to five years; the remaining lines were cut sharply, most capped at 15%, and a small number stay outside the deal. Your rate depends on where your HS line sits in the schedule this year, and the goods still have to meet the origin rule.
Two kinds of office: China Customs at the port of export, and CCPIT — the China Council for the Promotion of International Trade — with its local branches. Both produce a certificate Mauritius accepts. Which one you use usually comes down to what your supplier already files through, or what your letter of credit asks for.
The shipper named on the export declaration or the manufacturer of the goods, either directly or through an agent holding a signed power of attorney. When we file, the certificate stays in your supplier's name; it is never issued in ours. We prepare and file documents, we do not sell certificates.
Before or at shipment. Those are the only two timing options in the agreement — there is no post-departure grace period as there is under the China–Korea agreement. The certificate carries the departure date, vessel or flight and discharge port, so the booking has to be confirmed first. In practice we file as soon as the booking is locked.
Yes, within one year of the shipment date. The certificate is issued retroactively, marked as such, and its validity runs one year from the shipment date rather than from issue. Two cautions: some letters of credit refuse a retroactively issued certificate, and a certificate dated after the bill of lading invites questions at entry. File before departure whenever possible.
One year from the date of issue, or one year from the shipment date where it was issued retroactively. Amendments and duplicates have to be requested inside that window. Once it expires, the only route is a new application.
The issuing office completes its review within two business days of accepting the filing, and clean documents often clear faster. The authority charges no visa fee and no certificate stock fee. What you pay is the filing service fee, quoted per certificate and itemized by certificate type, rush handling, amendments and any chamber stamp or legalization.
For this agreement, yes in practice. China and Mauritius have not set up electronic origin data exchange under the FTA, so the certificate is checked as a paper document rather than pulled from a database. We send the PDF the moment it clears so your broker can pre-clear the entry, and the original travels with the shipping documents or by courier.
Yes, if the transport rule is met: the goods pass through a third country only for geographic or transport reasons, are not subjected to anything beyond unloading, reloading and preserving them in good condition, stay under customs control the whole time, and are stored for no more than six months. Where the Mauritian side asks for it, a non-manipulation certificate has to be produced.
Rarely because a certificate is missing, usually because it does not hold up: an origin criterion the factory cannot support, a description too broad to identify the goods, an HS code that does not match the invoice, an invoice that disagrees with the packing list or the bill of lading, or a retroactive certificate nobody explained. Mauritius can ask the Chinese issuing office to verify, and preference can be suspended while that runs.
We are a freight forwarder and documentation desk in Shenzhen, working out of Futian. Export declarations, origin certificates, fumigation, commodity inspection and legalization for one order are delivered through one window wherever the rules allow it.
Wholly obtained, tariff shift, process or 40% value content — we settle it on the bill of materials and the cost build-up first, then file. A criterion written from memory is the one that gets verified.
Form MU is issued before or at shipment, with no post-departure window. For a tight booking we work back from the confirmed departure date rather than discovering the deadline on the last day.
Cargo out of Shenzhen, Guangzhou, Nansha, Huangpu, Ningbo, Shanghai, Qingdao, Tianjin or Xiamen is filed with the office that matches the port of export, so the certificate and the routing agree.
The PDF goes out as soon as the certificate clears so your broker can pre-clear the entry. The original ships with the documents or by courier, and the file is kept for the three-year retention period.
We will tell you whether the line carries preference, what the origin criterion needs to be, and what the certificate costs to file — from Shenzhen, for cargo out of any China port, with the original moving ahead of the vessel.