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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 -
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 -
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 -
Communique 2022
to view the documents: Communiqué Filing of Returns & Statements & Payment of Income Tax and VAT (24.12.22) Tax Arrears Settlement Scheme (14.12.22) e-Invoicing System (14.12.22) Renewal of Licences...
https://www.mra.mu/index.php/media1/communique-2022 -
Small and Medium Enterprises (SMEs) - Introduction
tax returns. Paying the correct amount of tax. Duly registered for the purpose of Income Tax and VAT. Benefits of being compliant are : Efficient and effective management of your business...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Fiscal Investigations
assessment at anytime. Similarly, under Section 28A and Section 37(3) of the Value Added Tax Act (VAT Act), the DG shall not make any assessment in respect of a period before 4 years preceding the...
https://www.mra.mu/index.php/about-us1/fiscal-investigations -
Submission of Return
of excise duty concession on a motor car – RCEA (13.07.22) Notice - Customs duty, excise duty and VAT exemption on importation of motor vehicles in connection with the construction of the of the Eye...
https://www.mra.mu/index.php/eservices1/submission-of-return -
Communique 2021
e-Procurement System (01.10.21) Sale of Abandoned / Unclaimed Goods by Public Tender (30.09.21) VAT Refund on Residential Building: Online Application (28.09.21) Sale of Abandoned / Unclaimed Goods...
https://www.mra.mu/index.php/media1/communique-2021 -
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 -
Frequently Asked Questions (FAQs)
Income Tax VAT Large Taxpayer Customs
https://www.mra.mu/index.php/faqs -
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 -
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 -
Communique 2020
of Finance (17.09.20) Refund of Income Tax : Fake Request for Bank Account Number (16.09.20) VAT on preparation of 'boulettes' (13.09.20) Sale of Abandoned / Unclaimed Goods by Public Tender...
https://www.mra.mu/index.php/media1/communique-2020 -
Communique 2016
& VLDS Winners Sale of Abandoned / Unclaimed Goods by Public Tender (07.11.16) Winners of the MRA VAT Lucky Draw 2016 - Third Quarter (28.10.16) Winners of the E-Filing Lucky Draw 2016/17 (28.10.16)...
https://www.mra.mu/index.php/12-media-centre/249-communique-2016 -
Communique 2017
(07.11.17) Sale of Abandoned / Unclaimed Goods by Public Tender (31.10.17) Winners of the MRA VAT Lucky Draw Scheme (VLDS) 2017 - Third Quarter (31.10.17) List of Winners of the Taxpayer...
https://www.mra.mu/index.php/12-media-centre/248-communique-2017 -
Communique 2018
Indicative Procurement Plan for Financial Year 2018-2019 (01.11.18) List of winners of the MRA VAT Lucky Draw Scheme - Third Quarter of 2018 (31.10.18) List of winners of the Taxpayer Satisfaction...
https://www.mra.mu/index.php/12-media-centre/247-communique-2018 -
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 -
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