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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90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

153 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
9019.10.40 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9019.10.50 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9019.10.90 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9019.20.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9020.00.00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.10.00 Orthopaedic or fracture appliances 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.21.00 Artificial teeth 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.29.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.31.00 Artificial joints 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.39.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.40.00 Hearing aids, excluding parts and accessories 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.50.00 Pacemakers for stimulating heart muscles, excluding parts and accessories 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9021.90.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.12.00 Computed tomography apparatus 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.13.00 Other, for dental uses 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.14.00 Other, for medical, surgical or veterinary uses 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.19.00 For other uses 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.21.00 For medical, surgical, dental or veterinary uses 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.29.00 For other uses 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9022.30.00 X-ray tubes 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Showing 81–100 of 153

HS 9021.31.00

Other artificial parts of the body, artificial joints

Section XVIII · Optical, medical & precision instruments; clocks; musical instruments › Ch 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof › 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

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 government agencies such as the Mauritius Revenue Authority and Mauritius Economic Development Board also provide trade-related information.
https://www.mauritiustrade.mu/en

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