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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17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

16 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
1702.11.10 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.11.90 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.19.10 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.19.90 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.20.10 Maple sugar and maple syrup 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.20.90 Maple sugar and maple syrup 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.30.10 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.30.90 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.40.10 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.40.90 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.50.10 Chemically pure fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.50.90 Chemically pure fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.60.10 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.60.90 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.90.10 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.90.90 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–16 of 16

HS 1702.40.10

Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

Section IV · Prepared foodstuffs; beverages, spirits & tobacco › Ch 17 Sugars and sugar confectionery › 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

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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