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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11 Products of the milling industry; malt; starches; inulin; wheat gluten

33 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
1101.00.00 Wheat or meslin flour 15% 15% 0% 1.5% 15% 0% 15% 15% 15% 15% 0% 15% 15%
1102.20.00 Maize (corn) flour 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1102.90.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1103.11.00 Of wheat 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1103.13.00 Of maize (corn) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1103.19.00 Of other cereals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1103.20.00 Pellets 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.12.10 Of oats 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.12.90 Of oats 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.19.10 Of other cereals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.19.90 Of other cereals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.22.10 Of oats 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.22.90 Of oats 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.23.10 Of maize (corn) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.23.90 Of maize (corn) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.29.10 Of other cereals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.29.90 Of other cereals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.30.10 Germ of cereals, whole, rolled, flaked or ground 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1104.30.90 Germ of cereals, whole, rolled, flaked or ground 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1105.10.00 Flour, meal and powder 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–20 of 33

HS 1104.19.90

Rolled or flaked grains, of other cereals

Section II · Vegetable products › Ch 11 Products of the milling industry; malt; starches; inulin; wheat gluten › 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground

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

No trade data is available for this product.

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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