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 is coming back to settle in Mauritius and:

      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. he has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius and he has stayed in Mauritius for not more than 150 days in the aggregate during the period of 5 years, and he has been working outside Mauritius for the said period; or

      3. he has been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius and he has stayed in Mauritius for not more than 150 days in the aggregate during the period of 5 years, and he has ceased to work on having reached retirement age; or

      4. he 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 paragraphs 2(a)(i) or 2(a)(ii) or 2(a)(iii) above.

   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.

      Note: Every holder of a Mauritian Diaspora Certificate issued under regulation 9 of the Economic Development Board (Mauritian Diaspora Scheme) Regulations 2023 shall be exempt from the payment of excise duty under the Excise Act up to a maximum of 2 million rupees on a motor car cleared from a bonded warehouse or imported within a period of 180 days from the date of issue of the Certificate, 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 EDB website on https://edbmauritius.org/.

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 specified in Part 1 of the First Schedule to the Excise Act shall apply on the difference, plus VAT at 15%.

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 who is coming back to settle in 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 excise duty and taxes 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. He shall notify Customs if he intends to sell, transfer or use the vehicle other than in respect of which the exemption was granted.

   4. 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 by reference to any time remaining due out of the 4-year period.

   5. When the motor vehicle or motorcycle has been sold or transferred and he fails to notify Customs or when the motor vehicle or motorcycle is put to any use other than that in respect of which the exemption was granted, he shall pay the total amount of excise duty and taxes which was exempted together with a penalty and interest.

   6. 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 by reference to any time remaining due out of the 4-year period.

   7. 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.

   8. 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 4-years period.

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

   1. Excise duty and VAT liability "lien" has to be removed by Customs after the 4-year period has lapsed.

   2. 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..