Mauritius

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Tax Information

The Mauritius Revenue Authority (MRA) is the central body responsible for tax administration, customs operations, and revenue enforcement, operating a modern self-assessment system with strong digital processes, and playing a key role in both public finance and trade facilitation.

https://www.mra.mu/

Trade Agreements

Mauritius operates a highly diversified trade agreement network, combining regional African integration (SADC, COMESA, AfCFTA), major bilateral FTAs (India, China, UK & Turkey), and preferential access to EU/US markets and AGOA.
Mauritius - Trade Agreements

Tariffs

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03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

22 tariff lines

HS code Product MFN AfCFTA COMESA-FTA COMESA-PTA EU iEPA IOC Mauritius-China FTA Mauritius-Turkiye FTA Mauritius-India CECPA Mauritius-Pakistan PTA SADC UK-ESA EPA Mauritius-UAE CEPA
0305.20.00 Livers, roes and milt of fish, dried, smoked, salted or in brine 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.31.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.32.00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.39.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.41.00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.42.00 Herrings (Clupea harengus, Clupea pallasii) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.43.00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.44.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.49.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.51.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.52.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.53.00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.54.00 Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.59.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.61.00 Herrings (Clupea harengus, Clupea pallasii) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.62.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.63.00 Anchovies (Engraulis spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.64.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.69.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0305.71.00 Shark fins 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–20 of 22

HS 0305.41.00

Smoked fish, including fillets, other than edible fish offal, pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Section I · Live animals & animal products › Ch 03 Fish and crustaceans, molluscs and other aquatic invertebrates › 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

Applied duty rates

  • 0% MFN applied rate
  • 0% AfCFTA preferential rate
  • 0% COMESA-FTA preferential rate
  • 0% COMESA-PTA preferential rate
  • 0% EU iEPA preferential rate
  • 0% IOC preferential rate
  • 0% Mauritius-China FTA preferential rate
  • 0% Mauritius-Turkiye FTA preferential rate
  • 0% Mauritius-India CECPA preferential rate
  • 0% Mauritius-Pakistan PTA preferential rate
  • 0% SADC preferential rate
  • 0% UK-ESA EPA preferential rate
  • 0% Mauritius-UAE CEPA preferential rate
Exports | US$ thousand

No exports recorded for this product.

Imports | US$ thousand
  • From the world
  • Within the Commonwealth
Show data
YearFrom the worldWithin the Commonwealth
2020$563$42
2021$655$41
2022$981$123
2023$915$137
2024$983$109
2025$1,335$111

Export and Import Requirements

Compliance Requirements

Mauritius' Trade Portal - Mauritius Trade Easy provides trade related information to facilitate imports and exports in Mauritius. Other Governments such as the Mauritius Revenue Authority, Mauritius Economic Development Board also provide trade related information.
https://www.mauritiustrade.mu/en

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