Complete guide to import procedures, duty rates, documentation, trade agreements (CECPA, COMESA, SADC), and special regimes. Updated August 2026 with the latest MRA regulations.
The step-by-step process for importing goods through Port Louis and SSR International Airport.
Gather your commercial invoice, bill of lading or airway bill, packing list, and certificate of origin (if claiming preferential duty). For restricted goods, obtain the relevant import permit from the controlling authority before shipment arrives.
Your customs broker or freight forwarder submits the Customs Declaration (Bill of Entry) electronically through the TradeNet system, providing all details of the goods including quantity, value, description, HS code, and applicable duty.
MRA Customs validates the declaration and assigns a BOE number. The Compliance Section reviews documents and may send the consignment for scanning or physical examination. The published turnaround time is one hour once requirements are met.
Payment of customs duty, excise duty (if applicable), and 15% VAT is effected electronically. Duty can be deferred where security by bond is given, with payment due no later than 7 working days after month-end.
Once duty is paid and compliance checks are complete, a cargo release message is sent to the port or airport. The goods can then be collected or delivered to your designated warehouse. The entire process typically takes 1-3 working days.
How duty is calculated, the VAT system, and how to determine the correct rate for your goods.
0-100%
Rates depend on HS code classification. Many product lines attract 0% duty, while alcohol, tobacco, and luxury goods can exceed 50%. The MRA Integrated Tariff (updated June 2026) provides the complete rate schedule.
15%
VAT is calculated on CIF value plus duty plus excise duty. Applies to most imports unless specifically exempted. Some goods qualify for zero-rating under trade agreements or concessionary schemes.
1 hour
Published clearance time is one hour for both seaport and airport once the Bill of Entry and supporting documents are correctly lodged through TradeNet. Physical examination may extend this.
Mauritius has preferential trade agreements with multiple countries and blocs. Here is how they reduce your duty costs.
| Agreement | Partner | Duty Benefit | Required Document |
|---|---|---|---|
| CECPA | India | Reduced or zero-duty on qualifying goods (5th phase-down, April 2026) | Certificate of Origin or Origin Declaration |
| China FTA | China | Preferential rates on qualifying goods | Certificate of Origin |
| CEPA | UAE | Preferential rates (phase-down effective April 2026) | Certificate of Origin |
| COMESA | Eastern & Southern Africa | 100% duty-free for FTA members; 90% reduction for others | COMESA Certificate of Origin |
| SADC | Southern Africa | Full exemption with valid Certificate of Origin | SADC Certificate of Origin |
| EU iEPA | European Union | Preferential treatment with EUR1 certificate | EUR1 Certificate |
| IOC | Indian Ocean Commission | Preferential rates for member states | IOC Certificate of Origin |
Special customs regimes that can reduce or eliminate duty for specific import scenarios.
Non-consumable goods can be imported duty-free for up to 12 months if they will be re-exported. A cash deposit may be required, refunded in full upon re-export. If goods stay beyond 12 months, duty becomes payable plus 0.5% monthly interest.
An international customs document for temporary import of commercial samples, professional equipment, and exhibition goods. Valid for 12 months. Backed by MCCI guarantee in Mauritius. Stands in place of cash security for Temporary Admission.
Refund of customs duty paid on goods subsequently exported from Mauritius or destroyed under customs supervision. Claims must be filed within the prescribed time limit. Appeals go to the Revenue Tribunal under the Revenue Tribunal Act 2025.
Every import into Mauritius requires a Customs Declaration (Bill of Entry) submitted electronically through the TradeNet system. The declaration states quantity, value, nature of goods, and duty/taxes due. Supporting documents — commercial invoice, bill of lading, packing list, and certificates of origin — are scanned and submitted alongside. Once validated, a BOE number is allotted and payment of duty and taxes is effected electronically. The clearance turnaround time is one hour for both seaport and airport once requirements are met.
The published turnaround time is one hour for both seaport and airport once the Bill of Entry and supporting documents are correctly lodged through TradeNet. However, the overall process from vessel arrival to cargo release typically takes 1-3 working days, depending on whether the consignment requires physical examination, scanning, or clearance from regulatory bodies such as the Ministry of Health or the National Plant Protection Office.
At minimum you need: a commercial invoice, bill of lading (or airway bill for air freight), packing list, and certificate of origin (if claiming preferential duty). Additional documents may include import permits (for restricted goods), phytosanitary certificates (for agricultural products), health certificates (for foodstuffs), and Bureau Veritas or SGS inspection certificates. All documents are scanned and submitted electronically via TradeNet.
While not legally required, most importers engage a licensed Customs House Broker or freight forwarding agent because the declaration is technical. The broker must be registered with Mauritius Customs and own a Front End System connected to TradeNet. BCorp Worldwide coordinates customs clearance through a network of licensed brokers with over 25 years of Port Louis experience.
To self-register as an Importer or Exporter, use the MRA's e-service platform. You need a Tax Account Number (TAN) or VAT number issued by the Mauritius Revenue Authority, plus a Trade Licence issued by your local District Council or Municipal Council. The registration is completed online through the TradeNet Phase 5 system via Mauritius Network Services Ltd (MNS).
Value Added Tax (VAT) on imports is 15%. VAT is calculated on the sum of: the Customs value of the goods (CIF value), any import duty and excise duty, and the freight and insurance costs incurred in transporting the goods to Mauritius. Some goods may qualify for VAT exemptions under specific trade agreements or concessionary schemes.
Customs duty is charged on the CIF value: cost of goods plus insurance plus freight to the port of importation. The CIF value must be expressed in Mauritian Rupees, using the exchange rate in force on the date the Bill of Entry is lodged at Customs. The rate that applies is the rate in force at the moment your bill of entry is validated — this is fixed at validation, not at shipment date.
Yes. Duty payment can be deferred where security by bond is given. For most months, payment falls due no later than 7 working days after month-end. In June, it is due no later than 2 working days before the end of the month. This allows importers to manage cash flow while meeting customs obligations.
Import duty rates in Mauritius range from 0% to 100%, set out in the First Schedule to the Customs Tariff Act. The rate depends on the HS code classification of your goods. Many product lines attract a 0% rate, while others — particularly alcohol, tobacco, and luxury goods — can attract rates above 50%. The MRA publishes a free Tariff Information Service to help determine the correct rate for your goods.
Classification follows the World Customs Organization Harmonized System. Every imported item is assigned an HS code that drives the rate of duty. The MRA publishes an Integrated Tariff (updated June 2026) together with correlation tables. MRA also runs a free Tariff Information Service that supplies the correct HS code and applicable duty, excise, and tax on request — using it before importing reduces the risk of disputes at clearance.
Prohibited goods (cannot be imported at all) include psychotropic substances, narcotics, and weapons. Restricted goods may be imported subject to a permit duly approved by the competent authority. Examples include: foodstuffs (Ministry of Health clearance), pharmaceutical products (Government Pharmacist), agricultural items (Ministry of Agriculture), chemicals (Dangerous Chemical Control Board), and second-hand vehicles (import permit from Ministry of Commerce).
Excise duty applies to specific goods listed in the First Schedule to the Excise Act 1994, including alcohol, tobacco, fuel, and certain motor vehicles. The rate is set per product category. A concessionary rate of excise duty may apply to imported or manufactured goods under specific circumstances as per Part 1A of the First Schedule to the Excise Act.
The Comprehensive Economic Cooperation and Partnership Agreement (CECPA) between Mauritius and India provides preferential market access for qualifying goods. As of the fifth tariff phase-down (April 2026), originating goods from India benefit from reduced or zero-duty rates specified in the 'INDIA' column of the Integrated Tariff. To qualify, goods must travel with a valid Certificate of Origin or an Origin Declaration by an approved exporter.
Mauritius has preferential trade agreements with: India (CECPA), China (FTA), UAE (CEPA), Pakistan (PMPTA), Turkey (MTFTA), COMESA (100% duty-free for FTA members), SADC (full exemption with Certificate of Origin), EU (interim EPA with EUR1 certificate), and Indian Ocean Commission. Each agreement has specific rules of origin and documentation requirements.
A Certificate of Origin is an international customs document certifying that the goods in a particular shipment originate in a specific country. For preferential duty treatment under trade agreements like CECPA, COMESA, or SADC, you must submit a valid Certificate of Origin to MRA Customs. The certificate is issued by the exporting country's authorized body (typically a chamber of commerce) and must match the goods described in the commercial invoice.
The Mauritius Freeport allows duty-free import of raw materials and components for storage, processing, and re-export. Goods stored and traded within the Freeport zone are not subject to customs duty or VAT until they enter the Mauritian domestic market. The Freeport is adjacent to Port Louis harbour and SSR International Airport, and offers flexible operations including repacking, labeling, and light manufacturing.
To claim preferential duty under COMESA (100% duty-free for FTA members) or SADC (full exemption), you must produce a valid Certificate of Origin issued by the exporting country's authorized body. The certificate must be presented to MRA Customs at the time of clearance. The goods must satisfy the rules of origin requirements specified in the respective agreement — generally, they must be wholly obtained or sufficiently transformed in the exporting member state.
Temporary Admission allows non-consumable goods to be imported into Mauritius duty-free for up to 12 months, provided they will be re-exported. Security (such as a cash deposit) may be required to cover duty and VAT pending re-export. The deposit is refunded in full once goods are re-exported within the period. If goods stay beyond 12 months, duty becomes payable plus interest at 0.5% per month of deferral.
An ATA Carnet is an international customs document that allows temporary importation of goods (commercial samples, professional equipment, exhibition goods) without paying duty. The carnet has a validity of 12 months and is backed by an international guarantee provided in Mauritius by the Mauritius Chamber of Commerce and Industry (MCCI). It can stand in place of cash security for Temporary Admission.
Yes. A drawback scheme allows refund of customs duty paid on goods that are subsequently exported from Mauritius or destroyed under customs supervision. The claim must be filed with MRA Customs within the prescribed time limit. Additionally, if imported goods are damaged or rendered valueless through accident or force majeure under customs supervision, no duty arises. The appeal route for customs decisions is now through the Revenue Tribunal established under the Revenue Tribunal Act 2025.
Our team has over 25 years of experience in Port Louis customs operations. We handle documentation, duty calculation, HS classification, and liaison with MRA Customs.
