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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37 Photographic or cinematographic goods

30 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
3701.10.00 For X-ray 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3701.20.00 Instant print film 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3701.30.00 Other plates and film, with any side exceeding 255 mm 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3701.91.00 For colour photography (polychrome) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3701.99.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.10.00 For X-ray 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.31.00 For colour photography (polychrome) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.32.00 Other, with silver halide emulsion 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.39.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.41.00 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.42.00 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.43.00 Of a width exceeding 610 mm and of a length not exceeding 200 m 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.44.00 Of a width exceeding 105 mm but not exceeding 610 mm 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.52.00 Of a width not exceeding 16 mm 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.53.00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.54.00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.55.00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.56.00 Of a width exceeding 35 mm 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.96.00 Of a width not exceeding 35 mm and of a length not exceeding 30 m 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
3702.97.00 Of a width not exceeding 35 mm and of a length exceeding 30 m 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–20 of 30

HS 3702.39.00

Other film, without perforations, of a width not exceeding 105 mm, other

Section VI · Products of the chemical & allied industries › Ch 37 Photographic or cinematographic goods › 37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

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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