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

   Click on the link for List of commonly imported goods subject to payment of customs duty and VAT and their corresponding rate of duty.

Source: Tariff unit