Private Importers

Clearance of Goods

Imports Via Air or Sea

Shipping companies, airlines, or freight forwarders and Courier Services will usually provide arrival papers (e.g Arrival Advice) around the time the shipment is due to arrive.

You will be required to arrange any necessary permits from other agencies (such as agriculture, health, or veterinary services or permits for firearms from the Police Department). If you are a first time importer, you will be required to register yourself at MRA, Customs.

For registration purposes,you will need to provide Customs with:

• Tax Account Number (TAN)
• Certificate of Incorporation, in case of a company
• Business Registration Number (BRN)
• Copy of invoice and bill of lading or airway bill
• Copy of Identity Card of importer or representative / passport - in case of foreigners

At times of clearance of goods, you will need to provide Customs with:

• Invoice and packing list
• the arrival documentation from the shipping company, airline, or freight forwarder
• evidence of overseas freight and insurance costs and any other relative documents
• permits issued from other agencies, if applicable

Imports Via Postal and Courier Services

Customs provides clearing services at the Parcel Post Office and Courier Services.

An individual has an allowance of Rs. 1,000 on gifts and personal items (excluding merchandise for sale, tobacco in any form, wines, spirits, arms and ammunitions), and duty and VAT are payable if the value of the parcel exceeds this amount. Foodstuffs, agricultural items and pharmaceutical items need clearance from the Ministry of Health and Wellness, the Ministry of Agro Industry and Food Security and the Government Pharmacist respectively.

Where it is clear the importation is for a private individual and the parcel contains sufficient information, an assessment will be made by Customs and the parcel will be released.

If further information is required for an assessment to be made, or permits from other agencies are required (such as firearms permits),the recipient will be informed and the parcel detained until the required permit is obtained.

Goods meant for personal use of any value is cleared without customs declaration (bill of entry). However, duty, excise duty and taxes remains payable, subject to the allowance of Rs 1,000 granted in respect of customs duty and VAT.

Gifts

Gifts are items sent from persons abroad to persons resident in Mauritius that are unsolicited (unasked for) by the recipient and relate to a special occasion eg birthday, wedding, Christmas etc.

1. If the value of the gift does not exceed Rs. 1,000, the gift will be cleared free of Customs charges.

2. If the value of the gift exceeds Rs. 1,000 Customs charges will be payable on the value of the gift that is in excess of Rs. 1,000 e.g. if the gift is valued at Rs. 4,000 Customs charges will be payable on the remaining Rs. 3,000. The Customs charges applicable will vary according to the item being sent.

Customs Charges

Calculation of Customs Charges

Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid or payable). Value Added Tax (VAT) payable at the rate of 15 percent is then calculated on the duty-inclusive value. If there is no transaction (such as the goods being supplied free of charge, or a relationship between the supplier and importer which affects the transaction price), an alternative form of valuation may be used.

For information on the rate of Customs Duty applicable on goods, importers may contact the Tariff Unit. Official forms may be downloaded via the link https://www.mra.mu/index.php/download-centre/customs-forms for Tariff Rulings on classification of goods.

Payment of Customs Charges

Payments for the Customs Charges should be made at the Cashier in Mauritian currency only. Importers can effectuate their payment in Cash, Cheque or electronically (e-payment). In addition to that, payment can be made at the Port-Louis Cashier (Custom House or Ehram Court) or at the Airport Cashier irrespective of where the Bill of Entry is validated.

Temporary Imports(Temporary Admission)

If you import goods that will be re-exported within 6 months (The initial period of 6 months may be extended to a further period of 6 months.) of importation, the goods may be entered on a temporary admission basis.To be able to import goods temporarily, you may be required to provide some form of adequate security (such as a cash deposit or other approved security) to cover any duty, excise duty and taxes pending re-export. The deposit will be fully refunded if the goods are re-exported within 12 months from the date of importation and if customs is satisfied upon verification that the same goods that were imported have been exported.

One of the conditions for goods on temporary admission is that they should respect all the restrictions and prohibitions which apply to goods as if they were cleared for home consumption. That is temporary admitted goods should be accompanied by the appropriate permits or authorisation.

Customs may affix Customs marks, seals, stamps, perforations or other devices to such goods or may take samples for identification purposes. Temporary admitted goods may remain in Mauritius with the approval of customs on payment of duty, excise duty and taxes, and interest computed on the basis of duty, excise duty and taxes payable on such goods, at the rate of 0.5 % per month or part of a month for the period for which payment of duty, excise duty and taxes has been deferred.

Temporary admission may also be terminated (without payment of duty, excise duty and taxes) at the request of the importer, if the goods are abandoned, destroyed or rendered commercially valueless under customs supervision. In addition to that, if customs is satisfied that the temporarily admitted goods have been destroyed or lost by accident or force majeure, no duty shall be payable on such goods.

Any importer who fails to export temporarily admitted goods at the end of the authorised period or any person who sells, purchases, alters, replaces or otherwise modifies any temporarily admitted goods shall commit an offence and shall, on conviction, be liable to a fine which shall not be less than three times the amount of duty, excise duty and taxes underpaid on the goods and any goods which are the subject matter of the offence shall be seized. Mauritius accepts the ATA carnet in lieu of security as a means of facilitating the temporary importation of commercial samples, professional equipment and goods for use or display at an exhibition, and certain other materials and equipment.

ATA Carnet

This is an international Customs document designed to facilitate the temporary importation of goods into other countries where you intend to return all the goods to the country of original export. The same document set is used at arriving and departing ports / airport as it contains a set of detachable import/export vouchers and counterfoils that are completed by Customs at each port / airport. The ATA carnet has a validity of 12 months commencing from the date of issue.

The ATA Carnet is normally used to cover Professional Equipment, goods for exhibitions, fairs, demonstration, and similar events and goods for educational, scientific, and cultural purposes. However it does not cover goods for transhipment, goods for repairs or goods for further processing.

Goods under ATA Carnet are covered by an internationally valid guarantee provided by a recognised body(Mauritius Chamber of Commerce and Industry).

Refunds

Refund of Customs duty or excise duty may be made when:

• Customs duty or excise duty is paid by error

• a concession or an exemption is later approved for the goods

• the goods are found to be defective, obsolete or not according to specifications and returned to the seller provided importers notify the Director-General in writing within 5 working days from the date of clearance.

• in the case of a provisional entry, where the importer has paid customs duty or excise duty in excess

• goods are short shipped, short landed or short packed

• the claim for refund is made within 3 years from the date of payment of Customs duty or excise duty.

Evidence to support any refund application will be required.

Goods on which import duty is paid and subsequently exported may also be eligible for a drawback of the duty and VAT (examination by Customs at time of export to ascertain if the goods have not been altered/substituted).

Disclaimer : The information provided is for informational purposes only. In case of discrepancy between the information provided and the Customs laws, the Customs laws shall take precedence.

Returning Citizen - Motor Vehicles

A returning citizen of Mauritius who is coming back to settle in Mauritius may be granted excise duty concession on one motor vehicle or motorcycle, provided he satisfies the provisions of Item 3 of Sub-Part A of Part IA of the First Schedule to the Excise Act.

Click "here" to read to the provisions of Item 3 of Sub-Part A of Part IA of the First Schedule to the Excise Act.

1. Who is a returning citizen of Mauritius?
2. Who can apply for this concession?
3. Can an applicant import his car?
4. What is the rate of excise duty payable when this concession is granted?
5. How the value of the motor vehicle is assessed?
6. How to apply for the concession?
7. What documents should be submitted to Customs?
8. What are the obligations of the beneficiary?
9. How to remove the Customs duty liability "lien" on the motor vehicle?

1. Who is a returning citizen of Mauritius?

   A returning citizen of Mauritius is any Mauritian whether or not born in Mauritius who is coming back to settle in Mauritius. He should be the holder of a valid Mauritian passport.

2. Who can apply for this concession?

   1. Any returning citizen of Mauritius who:

      1. during the 10 years preceding the date of his return to Mauritius, he has stayed or worked in Mauritius for not more than 3 years in the aggregate; or

      2. has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius and has been working outside Mauritius for the said period; or

      3. has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius and has ceased to work on having reached retirement age; or

      4. has been temporarily residing and working in Mauritius and decides to remain permanently in Mauritius within 3 years from the date of his temporary return and satisfies the conditions at paragraph 2(a)(i) or 2(a)(ii) or 2(a)(iii).

   2. Where a returning citizen of Mauritius has been granted concession on a motor vehicle or motor cycle, no other excise duty concession under this item shall be granted to his spouse or to any of his dependent children.

   3. Where a returning citizen of Mauritius has been granted excise duty concession on a motor car under the Mauritian Diaspora Scheme, he shall not be granted another excise duty concession on another motor vehicle or motorcycle under this item.

      Also, note that every member registered under the Mauritian Diaspora Scheme shall be exempt from the payment of excise duty of up to a maximum of 2 million rupees on a motor car cleared from a bonded warehouse or imported, provided that the member has not claimed excise duty concession as a returning citizen of Mauritius under item 3 of Part IA of the First Schedule to the Excise Act. For more information, please access the website on https://edbmauritius.org/wp-content/uploads/2022/10/Mauritian-Diaspora-Scheme-Reg.pdf.

   4. No excise duty concession is applicable on hybrid and electric vehicles, as there is no excise duty on those vehicles (0%).

3. Can an applicant import his car?

   1. An applicant can import a motor vehicle or motorcycle, provided the motor vehicle or motorcycle purchased outside Mauritius is shipped to Mauritius in the name of the applicant within 180 days of the date of his return to Mauritius.

   2. Where the motor vehicle or motorcycle is registered in the name of a spouse who is not a citizen of Mauritius, the concession may be granted to the returning citizen of Mauritius who is coming to settle in Mauritius, provided the spouse settles in Mauritius together with him in Mauritius.

   3. Where a returning citizen has not imported a motor vehicle or motorcycle, he may benefit from the concession on a motor vehicle or motorcycle removed from a bonded warehouse in Mauritius, provided that the motor vehicle or motorcycle is cleared within 180 days of the date of his return.

4. What is the rate of excise duty payable when this concession is granted?

   Any person eligible under this concession shall pay excise duty at the rate of 15% on the first Rs 1.5 million of the value of the motor vehicle or motorcycle and the normal rate of excise duty (as per Table below) shall apply on the difference, plus VAT at 15%.

   Motorcars
   Type of motor vehicle	Rate of Excise Duty
   Internal Combustion engine (Petrol or Diesel) Up to 550 c.c. 551 - 1000 c.c. 1,001 - 1,600 c.c. 1,601 - 2,000 c.c Above 2,000 c.c	0% 20% 30% 40% 55%
   Hybrid motorcars	0%
   Electric cars	0%
   Motorcycles
   Type of motorcycle	Rate of Excise Duty
   Internal Combustion engine (Petrol or Diesel) Up to 300 c.c. 301 - 450 c.c. Above 450 c.c.	0% 45% 100%
   Hybrid motorcycles	0%
   Electric motorcycles	0%

5. How the value of the motor vehicle is assessed?

   For second-hand vehicles, the value of the motor vehicle or motorcycle is assessed in accordance with the Excise (Valuation of motor vehicles) Regulations 2003. Click “here” for assessment of value for second hand motor vehicles.

6. How to apply for the concession?

   A returning citizen of Mauritius claiming this concession has to make a written declaration by filling in the form MRA/CUS/SO/VRC/Form 2, which may be downloaded from https://www.mra.mu/download/FormReturningCitizenNew.pdf.

7. What documents should be submitted to Customs?

   1. A Passport (Customs) Memo showing the applicant’s travel history. This document may be obtained from the Passport & Immigration Office on https://passport.govmu.org/passport/?page_id=877.

   2. A valid Mauritian passport, birth certificate and marriage/divorce certificate, as applicable.

   3. For an applicant who has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius, and he has been working outside Mauritius for the said period:

      1. Original salary receipts/payslips/bank statements for the said period;

      2. Certificate of Employment issued by the employer.

   4. For an applicant who has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius, and he has cease to work on having on having reached retirement age:

      1. An official document certifying the age of retirement applicable in the country he has been working abroad;

      2. Original salary receipts/payslips/bank statements, for which, he has been working during the said period;

      3. An attestation from the then employer certifying that he has ceased to work on having reached retirement age.

   5. For the motor vehicle or motorcycle purchased abroad:

      1. Registration Certificate in the country of purchase;

      2. Invoice.

8. What are the obligations of the beneficiary?

   1. The motor vehicle or motorcycle shall be subject to a Customs duty liability “lien” for a period of 4 years.

   2. He shall not absent himself from Mauritius for more than 183 days in aggregate during each year in the 4-year period, from the date the concession was granted.

   3. Where the motor vehicle or motorcycle is sold or transferred before the expiry of the 4-year period and there has been no breach of any condition attached to the concession, he shall pay the proportionate excise duty and taxes of the amount which was exempted.

   4. Where there has been a breach of any condition attached to this concession, he shall pay the total amount of excise duty and taxes which was exempted together with a penalty and interest.

   5. Where the vehicle is damaged in an accident and is a total loss before the expiry of the 4-year period, he shall pay proportionate excise duty and taxes on the amount exempted.

   6. When the motor vehicle or motorcycle is damaged in an accident within 2 years from the date of clearance, and is a total loss, he may grant concession for a replacement motor vehicle or motorcycle on only one occasion.

   7. Where a beneficiary dies within the 4-years period, no excise duty and taxes representing the concession granted shall be payable on the motor vehicle or motorcycle, provided that the motor vehicle or motorcycle is not sold, pledged or disposed within that period.

9. How to remove the Customs duty liability "lien" on the motor vehicle?

   Customs duty liability "lien" has to be removed after the 4-year period has lapsed. A request for removal of “lien” must be made at the Motor Vehicle Corridor Unit by phone on 202 0500 (Ext: 7079 / 7088) or by email on This email address is being protected from spambots. You need JavaScript enabled to view it., together with the Certificate of Registration 'Horsepower' of the motor vehicle or motorcycle, NIC and contact details of beneficiary. The removal process lasts for at least one week.

   For further information and assistance you may contact the Motor Vehicle Corridor (MVC) by phone on +230 202 0500 or by email on This email address is being protected from spambots. You need JavaScript enabled to view it..

FAQ's by Travellers

1. Are Customs holding a parcel for me?

   Customs do not physically hold goods, but license premises hold the goods, and are known as Freight Forwarding Agents. The Freight Forwarding Agents will generally advise you if they are holding goods for you and will send an arrival notification. These stations normally require the payment of storage and handling charges which are independent of Customs Charges.

   However, in some cases, Customs might hold your goods if permits are required.

2.  Are there Customs charges to pay if I import a dog or cat?

   There is no customs duty but VAT may be payable at the rate of 15%. In addition to that, the animal will need the clearance from the Ministry of Agro Industry and Food Security (Veterinary Services).

3.  Can I bring my hunting rifle when I come on holiday?

   Tourists may import one sporting firearm but the amount of cartridge is restricted to 50 units.

   A police clearance is needed and the rifle should be taken back on departure.

4.  Can I bring my vehicle for a temporary period?

   Yes, you can temporarily import your vehicle under temporary admission provided that the conditions applicable are satisfied. (e.g. you should furnish an adequate security to cover the duty, excise duty and taxes payable).

   However, you cannot import temporarily your vehicle under the ATA Carnet. Mauritius is not a signatory of the Annex C of the Istanbul Convention relating to the temporary admission of means of transport.

5.  Can I bring prescription medicine when I come on holiday?

   Yes, you may bring prescribed medicine in your accompanied luggage and you can also import your medicine by post. Along with the medicine you should have the prescription from your doctor outlining what the medication is, the medical condition it is for, and the quantity you are expected to require for the duration of your stay and you should keep all the medication in its original packaging.

   Clearance from the government pharmacist, Ministry of Health and Wellness, is needed prior to delivery.

6.  Can I claim back taxes I have paid overseas?

   Mauritius Revenue Authority, Customs is unable to provide information about the Customs requirements that apply in other countries. To source this information, contact the appropriate consulate or embassy representative.

7.  Can I get refund of duty and VAT on purchases which I take overseas with me?

   Refund of duty and VAT or collection of goods on purchases made in "VAT free supply and Deferred Duty and Tax Scheme Shops".

   Prior to departure:

   A visitor may claim refund of duty and taxes at MCCI counter on goods purchased on payment of duty and taxes upon presentation to Customs of his goods, DF5 Voucher / VAT paid invoice / passport and travel ticket.

   A visitor may collect his goods purchased free of duty and taxes at MCCI counter on presentation of his DF4 Voucher/ VAT free invoice/passport and travel ticket. Customs may require any passenger to produce the goods for examination.

   A departing citizen of Mauritius may also purchase goods free of duty, excise duty and taxes. Such goods will be delivered to departing citizen at the MCCI Counter at the time of his departure.

8.  Can I import human ashes?

   Yes, this particular item is subject to clearance from the Ministry of Health and Quality of Life.

9. Can I take my grandchildren on holiday with me?

   Grandparents may travel with their grandchildren providing all have valid travel documents.

10.  Can I take or send foodstuffs to other countries?

    Foodstuffs need the clearance from the Ministry of Agro Industry and Food Security and in some cases a certificate is required from authorities of the importing country. Most of the fresh foodstuffs (fruits, vegetables, fish meat) are strictly controlled by the agricultural authorities. Therefore, if you are importing/exporting foodstuffs it is better to contact the Ministry Agro Industry and Food Security.

    Foodstuffs from Rodrigues can be imported/exported without clearance from the Agricultural authorities.

11.  How much alcohol can I bring back with me without paying duty, excise duty and VAT?

    A traveller aged 18 years or above is allowed to import tobacco, spirit, wine, ale or beer in the following quantities free of duty, excise duty and taxes and may choose ONLY ONE from the following options:

    Option	Tobacco (including cigars and cigarettes)  not exceeding	Spirits not exceeding	Wine, ale or beer not exceeding
    A	250 grammes	2 L	4 L
    B	250 grammes	3 L	0
    C	250 grammes	0	6 L

    For passengers arriving from or leaving the Island of Rodrigues to Mauritius, value added tax shall be payable on the goods referred to in the table above.

    Any amount in excess of this allowance is subject to payment of duties, excise duty and VAT.

12.  How much cash can I bring into Mauritius?

    There is no limit to the amount of physical currency/Bearer Negotiable Instruments/ precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value that may be brought into or taken out of Mauritius. However, any person entering, in transit or leaving Mauritius at the port or airport with more than 500,000 rupees in cash or bearer negotiable instruments precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs. 500,000 in value or its equivalent in foreign currency must declare the sum to Customs either online OR by filing the Currency Declaration Form wherein the origin and intended use of the sum declared must be stated.

13.  I own an expensive camera that I am taking overseas and bringing back. Is there anything I need to do before I go?

    If you are concerned about the fact that on your return to Mauritius, the value of the camera might impact on your personal allowance, you can keep proofs of previous ownership (receipts) to avoid any misunderstanding with Customs.

    In addition to that, you can record your identifiable goods (serial number and marks) at Customs in the Departure Hall, prior to departure. On your return you only have to mention the date of your departure and your goods will be verified and cleared.

14.  Where can I buy duty free goods?

    Duty free shops are located at the international airport, seaport and shops under the Deferred Duty and Tax Scheme. Goods purchased from downtown duty free outlets are collected from the duty free shops or from the Mauritius Chamber of Commerce and Industry (MCCI) Counter at the airport and seaport.

15.  Will the x-ray machines at the airport damage my films?

    The x-ray machine is safe for your films. The only time x-ray machines may damage film is where the film is repeatedly exposed to x-ray. It is better for you to inform the x-ray operator that your luggage contains films if there is the need to scan them more than once.

Clearance Procedures

Documents that need to be submitted to Customs for the clearance of personal and household effects:

• Passport
• Passport Memo (collected at the Passport and Immigration Office)
• Inventory of what is in the shipment
• Shipping arrival papers

Removal companies, airlines and shipping companies will usually provide arrival papers around the time your effects are imported. Some freight forwarders / Customs brokers or removal companies will also assist you with Customs formalities (Bill of Entry).

In addition to these documents, clearance from relevant authorities is needed for goods that require permits. These are listed below:

• Agricultural products (fresh flowers, items containing soil remains, seeds etc.) - clearance from the Ministry of Agriculture needed.
• Pharmaceutical Products, foodstuffs – clearance from the Ministry of Health.
• Arms and Ammunition and weapons – clearance from the Police