Mauritius flag Mauritius: Buying and Selling

International convention and customs procedures of Mauritius

International Conventions
Member of the World Trade Organization (WTO)
International Economic Cooperation
Member of South African Development Community (SADC)

Member of Common Market for Eastern and Southern Africa (COMESA)

Member of the African Continental Free Trade Area (AfCFTA)

Member of Indian Ocean Rim - Association for Regional Cooperation

Click here for a comprehensive list of trade agreements signed by Mauritius.

Non Tariff Barriers
Certain products are subject to import permits, mainly for health, security, environmental purposes and national interest (click here for a list).
Customs Duties and Taxes on Imports

According to the latest figures form the World Bank, the simple average tariff across all products is 1.21% and the trade weighted average tariff is 0.81%.

Customs Classification
Mauritius adopts the Harmonised System for the Classification of goods. Consult the website of the Mauritius Revenue Authority for further info.
For certain strategic reasons, trade in some products is overseen by parastatal organisations. The State Trading Corporation (STC), the Agricultural Marketing Board (AMB), and the Mauritius Meat Authority (MMA) are amongst the main parastatal organisations involved in the monitoring of certain products. For example, the STC is the only authorised importer of essential commodities like basic rice, wheat flour in bulk and all petroleum products (which are then distributed by private companies).
Import Procedures
Any person wishing to clear import and export goods must complete customs formalities which consist in submitting a Customs Declaration (also called Bill of Entry) electronically through Tradenet giving all details of the goods imported/exported, such as the quantity, value and precise nature of the goods. Trade documents such as invoices, bills of lading or other documents must also be submitted. After submission of the entry, the importer may be called for further information and will have to pay the duty and taxes, if any, before Customs may release the goods.
For a detailed procedure to import goods into Mauritius, consult the instructions provided on the Mauritius Trade Easy portal, whic also provides info about export procedures.
Certain goods are allowed to entry into Mauritius only when an import permit or authorization from the relevant authority is produced. An import permit or approval to clear controlled goods will be issued within 3 working days provided all required information, particulars and documents are submitted by applicants.
 

To go further, check out our service Import controls and Export controls.

 
For Further Information
Mauritius Revenue Authority (MRA)
Mauritius Trade Portal

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Latest Update: April 2024

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