Mauritius
Mauritius Customs Contacts:
Website: http://www.mra.mu/
Telephone: +230 2020500
Fax: +230 216 9567
Address: Custom House, Mer Rouge, Port Louis Mauritius
Republic of Mauritius is an island nation in the Indian Ocean. The economy is based on tourism, textiles, sugar, and financial services. In recent years, information and communication technology, seafood, hospitality and property development, healthcare, renewable energy, and education and training have emerged as important sectors, attracting substantial investment from both local and foreign investors.
Tariffs
Mauritius has a three column tariff based on the Harmonised System. Most duties are ad valorem, assessed on the Cost, Insurance and Freight (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 at importation and on local manufacture (exports are exempt) is applicable on selected items: alcoholic beverages, motor vehicles, petroleum products, tobacco products.
Preferential rates apply to imports from certain countries e.g. Southern African Development Community (SADC) and Common Market for Eastern and Southern Africa (COMESA) member states. To be eligible for the preference rate, goods must be accompanied by a certificate of origin.
Set-up in 1992, the Mauritius Freeport 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, e.g. 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:
- health
- security
- environmental purposes
- national interest.
The Commerce Division of the Ministry of Industry, Commerce & 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, eg:
- Ministry of Agro Industry and Food Security for agricultural goods (the Plant Quarantine Service) and for animal products (the Veterinary Division)
- Ministry of Health & Quality of Life for prepared foods, drugs, and chemicals with potential adverse effects on health (pre-market approval permit, food & drugs permit)
- Mauritius Police Force for arms and ammunitions
- Information Communication Technologies Authority of Mauritius for radio communication and telecommunications equipment
- Ministry of Fisheries and Rodrigues for fish and fish products
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 among 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, cardamom.
Sources:
http://www.mra.mu/index.php/import-export-others
http://www.mra.mu/index.php/importexport-a-others/travellers/88-customs-charges
