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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87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars

178 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
8703.10.11 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.10.12 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.10.19 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.10.91 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.10.92 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.10.99 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.11 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.12 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.13 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.14 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.15 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.19 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.91 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.92 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.93 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.94 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.95 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.21.99 Of a cylinder capacity not exceeding 1,000 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.22.11 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
8703.22.12 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 1–20 of 178

HS 8703.21.15

Other vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc

Section XVII · Vehicles, aircraft, vessels & transport equipment › Ch 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars

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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