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Frequently Asked Questions - Customs


  1. What are the Customs procedures to follow at the Airport or the Port?
  2. What are the personal effects which tourists are allowed at Customs in Mauritius?
  3. What are the restricted and prohibited goods?
  4. Can a passenger bring his medicines in Mauritius?
  5. What is the allowance for passengers?
  6. What are the personal effects a returning resident can bring along when settling in Mauritius? Are they taxable?
  7. What are the conditions for importing a second-hand car?
  8. FAQ's on Excise Stamps on Cigarette Packs

  1. What are the Customs procedures to follow at the Airport or the Port?

    1. Use the Green Channel if you have neither dutiable nor prohibited or restricted goods in your possession or any goods in excess of the allowance which is liable to duty, excise duty and taxes or all currencies in their possession or bearer negotiable instruments (including cheques, traveller’s cheques, other bearer cheques) or precious stones and metals including gold, diamond and jewellery, or any goods of high value including work of arts of an amount exceeding 500,000 Mauritian rupees or its equivalent in foreign currency.

    2. Use the Red Channel if you have goods to declare.

    3. No duty is leviable on your necessary and appropriate wearing apparel and personal effects which have been in use.

    4. If you are 18 years or above, you are also allowed to import tobacco, spirit, wine, ale or beer in the following quantities free of payment of duty, excise duty and taxes. You may choose ONLY ONE  from the following options which is applicable up to 31 December 2021:

       Option Tobacco (including cigars and cigarettes)  not exceeding Spirits not exceeding  Wine, ale or beer not exceeding 
      A 250 grammes 2 Litre 6 Litres
      B 250 grammes 5 Litres NIL
      C 250 grammes NIL 10 Litres

     

  2. What are the personal effects which tourists are allowed at Customs in Mauritius?

    1. Necessary and appropriate wearing apparel and personal effects for his personal use;

    2. Implements, instruments and tools for the professional use of the passenger; and

    3. One sporting fire-arm with not more than 50 cartridges upon police clearance when imported by a tourist visiting Mauritius provided that the sporting fire-arm shall become liable to duty if not re-exported within 6 months from the date of importation or such further period, not exceeding 6 months, as the Director General may allow.

    NB :

    1. Exemption under this item shall not extend to the following articles; arms and ammunitions, furniture, carpets, bicycles, motor vehicles and provisions and merchandise for sale.

    2. Bona fide baggage entering Mauritius before, or not later than 6 months after, the arrival of the passenger may be included in the exemption at the discretion of the Director-General.

     

  3. What are the restricted and prohibited goods? (Non-Exhaustive List)

    • Drugs and Psychotropic substances (Restricted)

    • Arms and ammunitions (Restricted)

    • Publications ,films or video cassettes of obscene character (Prohibited for commercial use)

    • Underwater fishing guns (Prohibited)

    • Sugarcane cuttings and plants (Prohibited)

    • Live or stuffed animals (Restricted)

    Importing prohibited goods are liable to penalties and imprisonment.

    Restricted goods may be imported to Mauritius subject to a permit duly approved by competent authority.

      

  4. Can a passenger bring his medicines in Mauritius?

    A passenger under medical treatment is allowed to bring along his medicines provided it is supported by a valid prescription issued by a medical practitioner.

      

  5. What is the allowance for passengers?

    Passenger may import other accompanied goods meant for personal use up to a value as indicated in tables below.  The allowance for the passengers arriving from Rodrigues Island shall be as per Table 1 and for those coming from any foreign port/airport as per Table 2.

    Table 1 - Duty Free Allowance for Passengers arriving from Rodrigues to Mauritius:

    Passport Holder Age Value (not exceeding)
    Mauritian / Foreign 12 years and above Rs 20,000
    Mauritian / Foreign Less than 12 years Rs 10,000

    Table 2 - Duty Free Allowance for passengers on International Flights:

    Passport Holder Age Value (not exceeding)
    Mauritian 12 years and above Rs 30,000
    Mauritian Less than 12 years Rs 15,000
    Foreign No age limit Rs 15,000

     Articles including merchandise for sale, tobacco and spirits, arms and ammunition, furniture, carpets, bicycles, motor vehicles and provisions are not included in the above allowance.

      

  6. What are the personal effects a returning resident can bring along when settling in Mauritius? Are they taxable?

    If a returning resident satisfies the Director General that he is taking permanent residence in Mauritius or He is a citizen of Mauritius and is returning to Mauritius after residence abroad for a period of at least one year, he is entitled to exemption on household and personal effects (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 and similar household articles for domestic use:

      1. "Provided that

        1. those effects have been purchased abroad and are not intended for sale or transfer;

        2. those effects are imported within 6 months of his arrival or any such period where the Director General is satisfied that these effects were not imported within six months of his arrival due to political or social unrest in the foreign country of residence ; and

        3. where those effects do not accompany that person, that person has on arrival declared to the Director General their intended importation giving full particulars of the articles to be imported.

      2. Importation of motor vehicle or motor-cycle by a returning resident. (Concessions on Excisable Goods Part I A to the Excise Act 1994. Item No. 3 - Any Returning Citizen of Mauritius)

     

  7. What are the conditions for importing a second-hand car?

    A second-hand motor vehicle means a used or reconditioned motor vehicle.

    An import permit shall be required for the importation of a second hand motor vehicle. An application for an import permit shall be made before the shipment of the vehicle at the Ministry of Commerce and Consumer Protection.

    The conditions governing the importation of second hand motor vehicles may be accessed on the website of the Ministry of Commerce and Consumer Protection www.commerce.govmu.org. For any additional information, the Trade Division of the Ministry may be contacted on Telephone No. 460 2500 or by email to This email address is being protected from spambots. You need JavaScript enabled to view it..

    The value at importation of second hand vehicles attracting Excise Duty is computed based on the FOB value of previously imported identical vehicles reduced by 9% for the first month of use and 1% for each subsequent month up to a maximum of 50% together with the amount of insurance and freight payable.

    In case the FOB value as above is not available, the Retail Market Price data in the country of exportation when new, published in guide book or other similar publications on motor vehicles approved by the Director General, reduced by 5%, and 9% for the first month of use and 1% for each subsequent month up to a maximum of 50%.

    For motor vehicles imported from Japan, the FOB value can be assessed using the Online Second Hand Valuation System. You may contact the Motor Vehicle Corridor Unit (MVC) on 202 0500 (Ext: 7084) for any additional information you may require.

    The rate of Excise duty (IED) and taxes (VAT) on motor vehicles is as follows:

    Type of motor car and cylinder capacity (c.c.) IED VAT
    Conventional motor cars:
    Up to 550 c.c. 0% 15%
    551 - 1,000 c.c. 45% 15%
    1,001 - 1,600 c.c. 50% 15%
    1,601 - 2,000 c.c. 75% 15%
    Above 2,000 c.c. 100% 15%
     
    Hybrid motor cars:
    Up to 550 c.c. 0% 15%
    551 -1600 cc 25% 15%
    1,600 - 2,000 c.c. 45% 15%
    Above 2,000 c.c. 70% 15%
     
    Hybrid Motor Cars capable of being charged by plugging to external source of electric power:
    Up to 550 c.c. 0% 15%
    551 - 1,000 c.c. 10% 15%
    1,001 - 1,600 c.c. 15% 15%
    1,601 - 2,000 c.c. 30% 15%
    2,001 - 3,000 c.c 55% 15%
    Above 3,000 c.c. 65% 15%
       
    Electric cars:
    Up to 180 Kw 0% 15%
    Above 180 Kw 15% 15%

     

  8. FAQ's on Excise Stamps on Cigarette Packs

    Click here for FAQ's on Excise Stamps on Cigarette Packs 

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