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Introduction to Customs
such as X-Ray scanners and K-9; assessment and collection of Customs duties, excise duties, VAT and other taxes levied under customs laws; protection of the society against Intellectual Property...
https://www.mra.mu/index.php/customs1/more-topics -
Budget 2023/24
Measures Announced in Budget Speech 2023 - 2024 : Personal Income Tax (08.06.23) Value Added Tax (VAT) : Implementation of Measures announced in Budget Speech 2023-24 (03.06.23) Notice to...
https://www.mra.mu/index.php/media1/budget-2023-24 -
Customs Verification
repairs, exhibition, and on Temporary Admission will be re-imported to Mauritius free of duty and VAT (except for repairs where the cost of repairs is subject to duty and/or VAT). For this reason...
https://www.mra.mu/index.php/customs1/export/customs-verification -
FAQs - Import
suppliers so as to include these items in the invoice. Customs will assess the value and duty and VAT will be claimed where applicable. What if I cannot submit my original trade documents at the...
https://www.mra.mu/index.php/customs1/import/faq-s -
Commercial Importers
of security (such as a cash deposit or other approved security) to cover any Customs Duty and/or VAT pending re-export. The deposit will be fully refunded if the goods are re-exported within 12...
https://www.mra.mu/index.php/customs1/import/commercial-importers -
Private Importers
Private Importers Clearance of Goods Temporary Imports (Temporary Admission) Customs Charges Refunds Clearance of Goods Imports Via Air or Sea Shipping companies, airlines, or freight forwarders...
https://www.mra.mu/index.php/customs1/import/private-importers -
Returning Citizen - Motor Vehicles
specified in Part 1 of the First Schedule to the Excise Act shall apply on the difference, plus VAT at 15%. How the value of the motor vehicle is assessed? For second-hand vehicles , the value of...
https://www.mra.mu/index.php/customs1/more-topics/returning-citizen-motor-vehicles -
Commercial Goods
resale, or goods for use in your business, they will be subject to duty (where applicable) and VAT. These goods should be declared to Customs by proceeding through the Red Channel. The goods cannot...
https://www.mra.mu/index.php/13-customs/149-commercial-goods -
Customs Charges
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...
https://www.mra.mu/index.php/13-customs/147-customs-charges -
Motor Vehicles
of not more than 10 persons, including the driver) Types of motor cars Rate of Excise Duty VAT With only internal combustion engine motor cars Up to 550 cc 0% 15% 551 - 1,000 cc 45% 15% 1,001 -...
https://www.mra.mu/index.php/customs1/motor-vehicles -
Travellers - General Informations
Offences Departing from Mauritius Goods for Export & Return Goods into other Countries Refund of VAT on purchase made in Duty Free Currency Declaration Household Effects and Personal Effects...
https://www.mra.mu/index.php/customs1/travellers -
Customs Forms
5 Requisition to Ship Stores Under Bond Customs Reg/1st Schedule/Form 19 Articles in Private Possession of the Master, Officers and Crew Customs Reg/1st Schedule/Form 24A Bond for Warehousing of...
https://www.mra.mu/index.php/downloadable-forms/customs-forms -
FAQs - Large Taxpayer
taxpayer apply for a Tax ruling? What shall a large taxpayer do if it wishes to be registered for VAT? What are the main functions of the Large Taxpayer Department? Who is a large taxpayer? A large...
https://www.mra.mu/index.php/faqs/large-taxpayer -
Customs Guides
Customs Mobile Application for Bill of Entry (BOE) Status Deferred Payment Scheme (for SMEs, VAT registered persons/entities and manufacturers of excisable goods) Customs Information English Version...
https://www.mra.mu/index.php/media1/publications/customs -
Communique 2019
Stones by Public Tender (10.12.19) Filing of Returns & Statements & Payment of Income Tax and VAT (10.12.19) Supply. Delivery, Installation and Commissioning of X-Ray Scanners (10.12.19) Sale of...
https://www.mra.mu/index.php/media1/communique-2019 -
Statement of Practice / Practice Note
gains from sale of shares or other securities 30-Oct-06 Practice Note Reviewed on 18 January 2016 VAT Title Date Issued Reference Remarks VAT Exemption to the holder of a Public Service Vehicle...
https://www.mra.mu/index.php/taxes-duties/statement-of-practice-practice-note -
Mandate & Vision
to manage and operate an effective and efficient Revenue organisation comprising of highly motivated and skilled staff. Our Core Values Our Role The Mauritius Revenue Authority (MRA) is a body...
https://www.mra.mu/index.php/about-us1/mandate-vision