In recent years, the government of Mauritius has taken steps to liberalize trade by reducing import duties on a wide variety of items. One of these steps was to abolish the import quota system. The procedures for conducting business in the island nation are not overly complicated. Both ad valorem and specific import levies are the types of taxes that are applied. There is now a total of five separate tariff bands, and the ad valorem tariff rates range anywhere from 0% to 30%. (Zero, five, ten, fifteen, and thirty percent respectively). In most cases, the value of an item’s CIF (cost, insurance, and freight) determines whether or not it is subject to customs duties. Tobacco products, alcoholic beverages, gasoline, and automobiles are all subject to excise taxes. The majority of goods that are brought into Mauritius are subject to a value-added tax of 15%, with a few notable exemptions (VAT).

Import requirements & documentation

Importers must submit the following documents:

• Bill of lading/airway bill
• Bill of entry
• Invoice
• Packing list
• Insurance certificate (if applicable)
• Certificate of origin (if applicable)

Other relevant documents/permits that may be required by government agencies (such as health, agriculture, and veterinary services)

Documentation obligatory for exporters

The following forms of documentation are obligatory for exporters to provide:

• Bill of lading
• Bill of entry
• Invoice
• Packing list
• Insurance certificate (if applicable)
• Export permit (if applicable)

The Origin certificates for exports to the European Union, the United States (under AGOA), countries of the Common Market for Eastern and Southern Africa (COMESA), the Southern African Development Community (SADC), the Indian Ocean Commission (IOC), China (under the Mauritius-China Free Trade Agreement), India (under the Comprehensive Economic Partnership Agreement between India and Mauritius), Pakistan (under the Mauritius-Pakistan Preferential Trade Area), and Turkey (under the Mauritius-Turkey Free Trade Agreement).

Prohibited goods

Ivory, tortoise shells, and other products from threatened or endangered animals are prohibited, as are underwater fishing gear, some used auto parts, and accessories, appliances containing chlorofluorocarbons, asbestos fibers, and books, movies, and other playable media with offensive content.

Petroleum oils, rice, flour, syringes, drugs, psychotropic substances, firecrackers, arms and ammunition, and used automobiles are just a few examples of restricted or controlled goods that require an import permit.

Standards for trade

The Mauritius Accreditation Service is the sole agency in Mauritius that grants accreditation to certification bodies, whereas the Mauritius Standards Bureau (MSB) is the national body that creates standards for the manufacturing and service sectors. In Mauritius, becoming accredited is a voluntary process. To create and adopt common best practices, Mauritius works with developed economies like the US, the UK, Australia, New Zealand, and the European Union as well as regional organizations like COMESA and SADC, international organizations like the OECD and UN, and regional organizations like the COMESA and SADC.

The MSB is required to create standards and offers the manufacturing and service industries services in metrology, calibration, testing, and quality assurance. Every year, in January and July, it releases a work schedule of the standards development projects it is working on.

Testing, inspection, and certification

The only organization in Mauritius with the authority to accredit conformity assessment organizations engaged in calibration, testing, inspection, and certification is the Mauritius Accreditation Service (MAURITAS). MAURITAS compares the quality of its services to worldwide standards and norms.

The MSB is now the only product certification authority operating in Mauritius. Businesses that have been granted MSB certification are granted permission to use the MSB mark to demonstrate that the requirements of Mauritius have been met by their products and practices. During the two-year licensing period for use of the mark on products and procedures, the MSB conducts monthly monitoring visits to ensure compliance with the requirements. Both the International Accreditation Forum and the International Laboratory Accreditation Cooperation (ILAC) have signed a Mutual Multilateral Recognition Agreement with Mauritius (IAF).