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Customs Charges

 

    1. Calculation of Custom Charges

      Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the value of the goods.

       

      Example

      Transaction Value of goods: Rs. 1000

      Customs duty: 10%

      VAT: 15%

      Customs duty: (1000x10%)=100

      VAT: (1000+100)x15%=165

      Customs Charges: 100+165=265

       

      Freight and Insurance charges of unaccompanied dutiable baggage are added to the Transaction Value of the goods prior to the calculation of the customs duty.

       

    2. Payment of Custom Charges

      Payment of Customs Charges, at Customs Counters in the arrival hall (port and airport), will only be accepted in Mauritian Rupee.

       

      In addition to cash, payment by means of Credit Cards and personal visaed Cheques (MRA) is also accepted at Airport.

       

    3. Custom Charges - Baggage

      List of commonly imported goods subject to payment of customs duty and VAT and their corresponding rate of duty:

 

ITEMCUSTOMS DUTY (%)VAT (%)
Amplifiers (audio frequency) 0 15
Antiques 0 Exempt
Baby backpacks, strollers 0 15
Baby car seats 0 15
Bags, briefcases 30 15
Battery chargers 0 15
Bicycles 0 15
Bike helmets 0 15
Binoculars 0 15
Books 0 0
Calculators 0 15
Cameras (still and video) 0 15
Candles (bougies) 15 15
Cane ware (not furniture) 15 15
Cassette player/recorder 0 15
Cassette tapes 0 15
Cell phones 0 15
Chinaware/crockery 15 15
Churidar 0 15
Clock radios 0 15
Clocks (wall, electric) 0 15
Compact disc players 0 15
Compact discs 0 15
Computers, printers 0 15
Cookware (ceramic) 15 15
Crystal ware (household) 15 15
Curtain fabric (cotton) 0 15
Curtains (other textiles) 15 15
Cushions, cushion covers 15 15
Cutlery sets 0 15
Digital cameras 0 15
Dinner sets (ceramic) 15 15
Dinner sets (glass) 15 15
Directories 0 15
Dolls 15 15
Duvet, cot, mattress covers 15 15
Duvets 15 15
DVD players 0 15
Electric hair clippers (humans) 15 15
Electric shavers 15 15
Fax machine 0 15
Fax/phone combined 0 15
Firearms, air revolvers and pistols, rifles, shotguns 0 15
Fishing line (nylon) 0 15
Fishing reels 0 15
Fishing rods 0 15
Furniture (non medical) 30 15
Glassware (domestic, including drinking glasses) 15 15
Glucometer 0 Exempt
Golf bags (leather or plastic) 30 15
Golf clubs and balls 0 15
Graphic equalisers 0 15
Hand tools (axes, slashers, spades, shovels) 0 15
Hand tools (electric) 0 15
Hand tools (hoes, rakes) 0 15
Hand tools (screwdrivers) 0 15
Handbags (leather) 0 15
Headphones 0 15
Helmets (crash) 0 15
Instant coffee 0 15
Intercoms 0 15
Jewellery 0 15
Jugs (electric) 0 15
Kitchen utensils 15 15
Knives (butchers, kitchen, table) 0 15
Lamps (motor vehicle) 0 15
LEGO blocks 0 15
Linen (bathroom, kitchen) 15 15
Microphones 0 15
Microwave ovens 0 15
Mirrors (framed, unframed) 15 15
Modems 0 15
Motorcycle parts 15 15
Musical instruments 0 15
Ornaments (ceramic, ivory) 0 15
Ornaments (glass) 15 15
Ornaments (metal other than precious) 0 15
Ornaments (wooden) 10 15
Outboard motors 0 15
Paint 15 15
Paintings 15 15
Pants Rs 30(specific) 15
Pewter ware (other than ornaments) 0 15
Pewter ware (statuettes, ornaments) 0 15
Photo albums 15 15
Picture frames (metal) 0 15
Picture frames (plastic) 0 15
Picture frames (wood) 0 15
Pocket knives 0 15
Printed pictures 0 15
Purses (textile, plastic sheeting) 30 15
Purses(leather) 0 15
Rackets 0 15
Radio transceivers (hand held, citizen band) 0 15
Radio transceivers (other) 0 15
Radios (car radios, radio cassette players) 0 15
Radios (portable) 0 15
Roller blades, roller skates 0 15
Roof racks 0 15
Sandwich makers 0 15
Sari 0 15
Sewing machines 0 15
Shirts Rs 30(specific) 15
Silver-plated cutlery 0 15
Skateboards 0 15
Skis (water) 0 15
Sleeping bags 0 15
Sport shoes 0 15
Suitcases 0 15
Suitcases (leather) 0 15
Sunglasses 0 15
Surfboards 0 15
Table linen (knitted, crocheted) 15 15
Taps,cocks and valves, shower fittings e.g mixer 0 15
Tea (black) 30 Exempt
Telephone/Fax 0 15
Telephones, including cell, mobile, radio, satellite 0 15
Television sets 30 15
Tents 0 15
Toasters (electric) 0 15
Torches 0 15
Toys 15 15
T-shirt Rs 15(specific) 15
Tuners, tuner/amplifiers (receivers, mains powered) 0 15
TV games 0 15
Tyres (car, light truck) 30 15
Tyres (motorcycle) 30 15
Tyres (bicycle) 0 15
Vacuum cleaners 0 15
Video cameras 0 15
Video tapes (recorded) 0 15
Wallpaper 15 15
Windsurfers, sailboards 0 15

Source: Tariff unit

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