Mauritius

Official links

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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96 Miscellaneous manufactured articles

57 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
9601.10.00 Worked ivory and articles of ivory 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9601.90.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9602.00.00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.10.00 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.21.00 Tooth brushes, including dental-plate brushes 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.29.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.30.00 Artists' brushes, writing brushes and similar brushes for the application of cosmetics 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.40.00 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers 15% 15% 0% 1.5% 0% 0% 0% 0% 0% 15% 0% 0% 12%
9603.50.00 Other brushes constituting parts of machines, appliances or vehicles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9603.90.00 Other 15% 15% 0% 1.5% 0% 0% 0% 0% 0% 15% 0% 0% 12%
9604.00.00 Hand sieves and hand riddles 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9606.10.00 Press-fasteners, snap-fasteners and press-studs and parts therefor 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9606.21.00 Of plastics, not covered with textile material 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9606.22.00 Of base metal, not covered with textile material 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9606.29.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9606.30.00 Button moulds and other parts of buttons; button blanks 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9607.11.00 Fitted with chain scoops of base metal 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9607.19.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9607.20.00 Parts 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

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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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