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 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:
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Any passenger who on his first arrival satisfies the Director General that he is taking up permanent residence in Mauritius.
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A citizen of Mauritius who is returning to Mauritius after residence abroad for a period of at least one year.
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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
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The household and personal effects should have been purchased abroad and are not intended for sale or transfer.
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The household effects are imported within 6 months of the arrival of the passenger. or any such period where the Director-General is satisfied that those effects were not imported within 6 months of his arrival due to any just or reasonable cause, including political or social unrest in the foreign country of residence.
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Where a person has been granted exemption on household and personal effects and, at any time before the expiry of 4 years from the date of the exemption, he intends to sell, transfer, use or apply the goods in any way other than that in respect of which the exemption was granted, he shall give written notice of his intent to the Director-General.
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:
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The importer of the goods or any person who intends to sell, transfer, use or apply the goods, other than in respect of which the exemption was granted, or any person who may acquire or come into possession of the goods as a result of the sale or transfer, use or application, shall forthwith notify the Director-General of the fact, with such particulars as the Director-General may require, pay the duty and taxes.
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Where any goods are sold or transferred before the expiry of the 4-year period referred without breach of the notification referred to (1) above or of any of the other conditions attached to the exemption, the duty and taxes shall be computed proportionately by reference to any time remaining due out of the 4-year period, as the case may be.
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Where any goods
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are sold or transferred and there has been a breach of the notification referred to in (1) above or of any of the other conditions attached to the exemption; or
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put to any use or applied to any object, other than that in respect of which the exemption was granted, the total amount of duty and taxes which would have been payable, but for the exemption, shall become due and payable, together with a penalty not exceeding 50 % of the amount due and interest at the rate of 0.5 % per month or part of the month on the amount due from the time the goods have been exempted to the date of payment.
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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.
Refund of Duty and VAT or collection of goods on purchases made in “VAT free supply shops and Deferred Duty and Tax Scheme shops”
Prior to departure:
A visitor may claim refund of duty and taxes at the Mauritius Chamber of Commerce and Industry (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 or a departing citizen of Mauritius may collect his goods purchased free of duty and taxes at the 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.
Goods exported for re-importation
A departing traveller is not required to declare goods to Customs as per the following:
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Bona fide baggage; that is, necessary and appropriate wearing apparel and personal effects for his personal use.
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Goods that have been purchased in the local market and on which no refund of duty, excise duty & taxes have been claimed at time of departure
Identifiable goods (goods with serial numbers, marks and numbers e.g. photographic equipment, laptop etc) which are exported but will be brought back shall be declared in a Customs Office. An appropriate form No. 9 (Registration of goods exported for re-importation) should be filled in accordingly. On the return of the declared identifiable goods, no duties, excise duties and taxes will be levied.
Goods that have been exported temporarily for the purpose of repairs or exhibition, may be re-imported free of duty & taxes, provided the following conditions are fulfilled:
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The goods have been previously examined or identified by Customs at time of exportation & the proper form has been duly filled in.
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On re-importation, the original of the registration form needs to be produced to Customs & the re-importation is effected within 2 years from the date of export.
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If goods are exported for repair, duty, excise duties & taxes remain payable on the cost of repair effected, at the rate of duty applicable on the article.
Goods into other countries
The MRA-Customs is unable to provide information about the Customs, agriculture, health requirements and so on that apply in other countries.
For information about Customs requirements when you take goods into other countries:
- ask your travel agent, or
- contact the appropriate consulate or embassy representative – the Ministry of Foreign Affairs can provide contact details.
You can also go through the customs websites of other countries so as to know about their regulations.
Drugs Offences
Warnings
Any passenger who unlawfully imports, exports or dispatches in transit any dangerous drugs (e.g cannabis, cocaine, heroine, buprenorphine (subutex), etc) shall commit an offence and shall on conviction be liable to a fine not exceeding one million Rupees and to penal servitude (imprisonment) as provided in the Dangerous Drugs Act 2000.
"Carry this to Mauritius for me."
Never carry anything into Mauritius for someone else unless you are sure it does not contain dangerous drugs.
"They'll never search you - you're not the type they go for."
Do not take a chance. All types of travellers may be searched by Customs authorities. Don't be induced to trade in or transport drugs - you will be taking all the risks while the instigator takes all the profits.
Reporting Suspicions
If you have information or suspicion concerning the importation of dangerous drugs into Mauritius report it through the Customs Hotline or any Customs Officer on duty at Port or Airport.
- Customs Hotline: Voice - 8958
- Fax - 216 7601