Import and Export Duties in Mauritius

This article outlines Mauritius's import and export duty policies, including its tiered tariff system, duty-free import provisions, and preferential tariffs under the China-Mauritius Free Trade Agreement (CMFTA). It also discusses additional tariff reductions for products from COMESA and SADC, as well as general customs clearance practices and invoice value acceptance by customs authorities.

Tariff Rates: Mauritius employs a tiered tariff system with rates ranging from 0% to 80% (in increments of 5%). The country offers both preferential and most-favored-nation (MFN) tariffs. Preferential tariffs are granted to nations enjoying MFN status, which includes over 90 countries, primarily Commonwealth nations, former British colonies and islands, and several European countries. Countries not granted MFN status, such as some Asian nations, are subject to the standard tariff.
Duty-Free Imports: Mauritius also offers duty-free imports for certain sectors to promote development. For instance, export processing zone enterprises can import raw materials and equipment duty-free, and agricultural machinery and computers are also exempt from import duties.
China-Mauritius Free Trade Agreement (CMFTA): Effective from January 1, 2021, the CMFTA allows for preferential tariffs on qualifying goods. Specifically, goods originating in Mauritius and shipped directly to China, meeting the rules of origin specified in the CMFTA, can enjoy preferential tariffs.
Additional Preferential Treatments: Mauritius offers additional tariff reductions for products from the Common Market for Eastern and Southern Africa (COMESA), granting a 100% duty reduction. Products from the Southern African Development Community (SADC) also enjoy special tariff concessions.
China-Mauritius Free Trade Agreement: The China-Mauritius Free Trade Agreement is now in effect. Under this agreement, Mauritius grants zero tariffs on 94.2% of products from China, covering approximately 92.8% of Mauritius' total imports from China. Chinese enterprises can apply for a "China-Mauritius FTA Certificate of Origin" to enjoy preferential tariffs and other benefits in Mauritius.