Allowances granted on household and personal effects
What are household and personal effects?
Household and personal effects include items such as furniture, picture, bedding, linen, cutlery, crockery, silver and plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking stove, heater, perambulator, bicycles, ladder, garden furniture, exerciser or any keep fit apparatus, indoor and outdoor games, water sports equipment, camping tent and similar articles for domestic use.
What is the rate of duty and taxes payable?
Household and personal effects are not liable to any duty or tax when cleared by persons eligible to this exemption.
Who is eligible to this exemption?
Three categories of persons are eligible to this exemption as follows:
- Any passenger who on his first arrival satisfies the Director General that he is taking up permanent residence in Mauritius. A passenger who is not a citizen of Mauritius will be required to produce a residence permit issued by the competent authority.
- A citizen of Mauritius who is returning to take up permanent residence in Mauritius after residence abroad for a period of at least one year.
- Any passenger who is not a citizen of Mauritius and is coming to work in Mauritius. (Occupation permit/work permit issued by the competent authority needs to be produced)
Conditions for eligibilty
- The household and personal effects should have been purchased abroad and are not intended for sale or transfer.
- The household effects are imported within 6 months of the arrival of the passenger.
- Where the household effects do not accompany the passenger, that passenger has on arrival declared to the Director General (by way of letter) their intended importation giving full particulars of the articles to be imported.
NB. To facilitate the clearance of the personal effects it is advisable that every passenger submits a detailed list of the effects being imported in the form of a packing list. Otherwise a provisional entry will have to be submitted in order to list all the items imported. This exercise is time consuming.
Obligations of the beneficiary of the exemption
Every person who has benefited from this exemption shall:
- For a period of 2 years, submit to the Director General, not later than one month immediately following a period of 12 months from the date of importation of those effects, evidence that he is still residing in Mauritius. (The beneficiary shall give his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be a permanent resident of Mauritius, that is, he should be residing in Mauritius for the majority of the time during a year).
- Be liable to pay the full amount of the Customs duty and Value Added Tax, representing the exemption granted, plus a penalty of 10% thereon in the event that he sells, pledges or otherwise dispose of the effects within 4 years of the date of their importation and he fails to submit the evidence referred to at paragraph (1) above.
NB. Where a beneficiary dies within a period of 4 years of the date of the importation of the personal and household effects, no Customs duty and Value Added Tax representing the exemption granted shall be payable on those effects, provided those effects are not sold, pledged or disposed within that period.