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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All products

6,951 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
9508.21.00 Roller coasters 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.22.00 Carousels, swings and roundabouts 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.23.00 Dodge’em cars 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.24.00 Motion simulators and moving theatres 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.25.00 Water rides 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.26.00 Water park amusements 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.29.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.30.00 Fairground amusements 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
9508.40.00 Travelling theatres 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
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%

Showing 6,861–6,880 of 6,951

HS 9508.23.00

Amusement park rides and water park amusements, dodge’em cars

Section XX · Miscellaneous manufactured articles › Ch 95 Toys, games and sports requisites; parts and accessories thereof › 95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres

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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