Exemptions

• List of Unclassified Customs Duty Exemptions (Part II of the First Schedule to the Customs Tariff Act)
  

Services to Trading & Business Community

• Clearance of Goods and Electronic Processing of Declaration

  Customs aims at offering a standard and quality service to its stakeholders (trade and business) through speedy clearance of goods with the least costs and least hassles. 

• Electronic Processing of Bills

  All Customs declarations (Bills of Entry) are processed electronically through the Mauritius TradeNet System. This Electronic Data Interchange (EDI) network links all commercial operators with the Customs Department. Payment may also be effected electronically.

  The Customs House Brokers, Freight Forwarding Agents, and importers registered at the TradeNet System submit their Customs declarations together with scanned documents electronically through TradeNet and after processing, electronic responses of the acceptance or rejection of the declarations are sent to their Front End System.

  Clearance formalities are completed within an overall turnaround time of one hour for both seaport and airport sites, and messages for cargo release are sent to clearing warehouses. At the same time declarants are informed to proceed for the removal of their goods.

• Duty Officer

  The Duty Officer system is a facility provided to assist importers, exporters and freight forwarders at the port and airport with their Customs clearance issues. Under this system, members of the Senior Management of Customs are assigned, on an alternate basis, the role to handle stakeholders’ complaints even outside normal working hours, Sundays and public holidays.

  Duty Officers can be contacted on the following numbers:

  Port: 5 259 6950

  Airport: 5 498 7505

• Certificates of Origin

  The MRA-Customs Department is the competent authority for the issuance of certificates of origin as indicated in table below and on the basis of conditions laid down in the respective preferential trade agreements. Applications are submitted electronically to Customs for processing and issuance at the MRA- Customs - Origin Unit Counter. The certificates of origin are remitted in original hardcopy to the Exporter/Exporter’s authorized representative.

  AGOA/VISA Certificate of Origin and COMESA Certificates of origin are issued by the Ministry of Commerce and Consumer Protection. The AGOA/VISA Certificate of origin pertains to preferential import of textile and apparel products into the USA. The AGOA/VISA Certificate, duly stamped by the Ministry of Commerce and Consumer Protection, should be submitted to the MRA Customs- Origin Unit for verification of the AGOA/VISA Certificate, together with supporting documents, prior to shipment.

  Certificate of Origin	Trade Agreements
  Movement Certificate EUR.1	- Interim Economic Partnership Agreement - Türkiye-Mauritius FTA - ESA-UK Economic Partnership Agreement
  Southern African Development Authority (SADC)	SADC Protocol on Trade
  Indian Ocean Commission (IOC)	Protocol sur les Règles d'Origine CO1
  Certificate of Origin – Pakistan – Mauritius (PMPTA)	Pakistan – Mauritius Preferential Trade Agreement
  China-Mauritius FTA	China Agreement
  India-Mauritius CECPA	India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement
  African Continental Free Trade Area (AfCFTA)	African Continental Free Trade Area Agreement
  Mauritius-United Arab Emirates CEPA	Mauritius-United Arab Emirates Comprehensive Economic Partnership Agreement

• Tariff Information Service

  The Mauritius Customs also runs a free Tariff Information Service to provide, on request, information and advice on the proper HS codes, rates of duty, excise duty and taxes applicable on imported goods. This enables importers and stakeholders to know, in advance, the cost of importing goods and helps to avoid time consuming disputes at time of clearance.

  Customs also advises industries, trade and other organisations and persons on the duty concessions or duty-free facilities they might take advantage of as provided for under the various enactments administered by MRA Customs.

  All requests for tariff information have to be made on the appropriate form which may be downloaded here and addressed to the Customs Tariff Information Unit.

Concessions

• List of Concessions on Excisable Goods(Part IA of the First Schedule to The Excise Act)

• List of Concessions on Customs Duty (Part IIA of the First Schedule to the Customs Tariff Act)

Classification Guidance

1. Classification for Cloth Pegs
2. Classification for Cocopith
3. Classification for Photovoltaic System
4. Classification for Separator
5. Classification for Pregnancy Test
6. Classification for Filing Cabinets
7. Classification for Artificial Stones
8. Classification for Zenya Green Tea
9. Classification for Three or Four Wheeled Vehicles
10. Classification for Shower Gels
11. Classification for Queue Stand
12. Classification for Printed Advertising Banner
13. Classification for Plastic U Clips
14. Classification for Plastic Compost Converter
15. Classification for Electric Cooler
16. Classification of Ice Tea
17. Classification of Latex Fingercots
18. Classification of Two-Wheeled Electrically Powered Transportation Device
19. Classification of Pimm's
20. Classification of Pastis de Marseille
21. Classification of Load Box
22. Classification of Latex Gloves
23. Classification of Monitors
24. Classification of Chamois buffs
25. Classification of Plastic Carrier Bags
26. Classification of Tyre Flaps
27. Classification of Multipurpose  four wheeled utility MV - gasoline
28. Classification of Multipurpose  four wheeled utility MV - Electric
29. Classification of Baby Wipes
30. Classification for Kolhapuri Chappals
31. Classification for Batibox Maconn
32. Classification for plastic or rubber sandals (V-shaped straps with multiple plugs)
33. Classification for BOM BOM (Syrup Multivitamins & Minerals)
34. Classification for Paintball Pants
35. Classification for Protective covering
36. Classification for Rollator - An Orthopaedic Walking Aid
37. Classification for Motor Vehicles falling under Heading 87.03 and 87.04
38. Classification for Terry Towelling and similar fabrics of cotton in rolls
39. Classification for Palm size electronic organizer
40. Classification for Blank Number Plates
41. Classification for Reinforced Lumbar Belt
42. Classification for Aluminium Tops
43. Classification for Medicated Shampoo
44. Classification for Telescopic devices
45. Classification of Ginseng Capsules
46. Classification of Uncooked Pizza
47. Classification of Tyre Inflation valve
48. Classification of Reinforced Lumbar Support Belt
49. Classification of Cough Drops
50. Classification of Passenger Boarding Bridges Aircraft & Ships
51. Classification of Colostomy Bags
52. Classification of Pipe Holder Clips
53. Classification of Switch Sockets
54. Classification of Paperbags
55. Classification of Album & Stickers
56. Classification of Lamp Post
57. Classification of Pressure Sprayer
58. Classification of Electric household bread maker
59. Classification of Olive Oil
60. Classification of Garment Rail
61. Classification of PP Gratings
62. Classification of Kurta (ARC)
63. Classification of Portable picnic cooler bag
64. Classification of Vibration absorbing mounting
65. Classification of Video cassette box
66. Classification of Natural Stone Coverings
67. Classification of Ironing Board
68. Classification of Tiles
69. Classification of Photo Album
70. Classification of Baby walker
71. Classification of Uncooked instant egg noodles
72. Classification of Mini Vehicle
73. Classification of Grounding Rods
74. Classification of Chafing Dish
75. Classification of Electric Bicycle
76. Classification of Non-alcoholic beverage (Gripe “water”)
77. Classification of Height, weight, fat, blood pressure and pulse measuring device
78. Classification of Disposable Aluminium Foil Containers
79. Van Type Vehicles
80. Classification of Parazone Thick Bleach
81. Classification of Babies' Garments
82. Classification of Mountings & Fittings
83. Classification of Headgear
84. Classification of Alloy and Non-Alloy Steel
85. Classification of T-Shirt
86. Classification of Kurta
87. Classification of Footwear
88. Classification of Track Suit
89. Classification of Unassembled Parquet Panels
90. Classification of Assembled Parquet Panels
91. Customs Tariff Ruling Database
92. Classification of Limestone/Calcerous Stone
93. Classification for Low Energy Consumption lamps
94. HS Classification guidance
95. Harmonised System for the Classifcation of goods version 2012 - Correlation Table