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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24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

20 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
2401.10.00 Tobacco, not stemmed/stripped 15% 15% 0% 1.5% 0% 0% 0% 0% 0% 0% 0% 0% 12%
2401.20.00 Tobacco, partly or wholly stemmed/stripped 15% 15% 0% 1.5% 0% 0% 0% 0% 0% 0% 0% 0% 12%
2401.30.00 Tobacco refuse 15% 15% 0% 1.5% 0% 0% 0% 0% 0% 15% 0% 0% 12%
2402.10.10 Cigars, cheroots and cigarillos, containing tobacco 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2402.10.90 Cigars, cheroots and cigarillos, containing tobacco 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2402.20.00 Cigarettes containing tobacco 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2402.90.10 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2402.90.90 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2403.11.00 Water pipe tobacco specified in Subheading Note 1 to this Chapter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2403.19.10 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2403.19.90 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2403.91.00 «Homogenised» or «reconstituted» tobacco 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2403.99.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.11.00 Containing tobacco or reconstituted tobacco 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.12.00 Other, containing nicotine 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.19.10 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.19.90 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.91.00 For oral application 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.92.00 For transdermal application 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
2404.99.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–20 of 20

HS 2404.91.00

Other, for oral application

Section IV · Prepared foodstuffs; beverages, spirits & tobacco › Ch 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body › 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

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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