Customs Charges
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Calculation of Custom Charges
Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the value of the goods.
Example
Transaction Value of goods: Rs. 1000
Customs duty: 10%
VAT: 15%
Customs duty: (1000x10%) = 100
VAT: (1000+100)x15% = 165
Customs Charges: 100+165 = 265
Freight and Insurance charges of unaccompanied dutiable baggage are added to the Transaction Value of the goods prior to the calculation of the customs duty.
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Payment of Custom Charges
Payment of Customs Charges, at Customs Counters in the arrival hall (port and airport), will only be accepted in Mauritian Rupee.
In addition to cash, payment by means of Credit Cards and personal visaed Cheques (MRA) is also accepted at Airport.
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Custom Charges - Baggage
List of commonly imported goods subject to payment of customs duty and VAT and their corresponding rate of duty:
| ITEM | CUSTOMS DUTY (%) | VAT (%) |
|---|---|---|
| Amplifiers (audio frequency) | 0 | 15 |
| Antiques | 0 | Exempt |
| Baby backpacks, strollers | 0 | 15 |
| Baby car seats | 0 | 15 |
| Bags, briefcases | 30 | 15 |
| Battery chargers | 0 | 15 |
| Bicycles | 0 | 15 |
| Bike helmets | 0 | 15 |
| Binoculars | 0 | 15 |
| Books | 0 | 0 |
| Calculators | 0 | 15 |
| Cameras (still and video) | 0 | 15 |
| Candles (bougies) | 15 | 15 |
| Cane ware (not furniture) | 15 | 15 |
| Cassette player/recorder | 0 | 15 |
| Cassette tapes | 0 | 15 |
| Cell phones | 0 | 15 |
| Chinaware/crockery | 15 | 15 |
| Churidar | 0 | 15 |
| Clock radios | 0 | 15 |
| Clocks (wall, electric) | 0 | 15 |
| Compact disc players | 0 | 15 |
| Compact discs | 0 | 15 |
| Computers, printers | 0 | 15 |
| Cookware (ceramic) | 15 | 15 |
| Crystal ware (household) | 15 | 15 |
| Curtain fabric (cotton) | 0 | 15 |
| Curtains (other textiles) | 15 | 15 |
| Cushions, cushion covers | 15 | 15 |
| Cutlery sets | 0 | 15 |
| Digital cameras | 0 | 15 |
| Dinner sets (ceramic) | 15 | 15 |
| Dinner sets (glass) | 15 | 15 |
| Directories | 0 | 15 |
| Dolls | 15 | 15 |
| Duvet, cot, mattress covers | 15 | 15 |
| Duvets | 15 | 15 |
| DVD players | 0 | 15 |
| Electric hair clippers (humans) | 15 | 15 |
| Electric shavers | 15 | 15 |
| Fax machine | 0 | 15 |
| Fax/phone combined | 0 | 15 |
| Firearms, air revolvers and pistols, rifles, shotguns | 0 | 15 |
| Fishing line (nylon) | 0 | 15 |
| Fishing reels | 0 | 15 |
| Fishing rods | 0 | 15 |
| Furniture (non medical) | 30 | 15 |
| Glassware (domestic, including drinking glasses) | 15 | 15 |
| Glucometer | 0 | Exempt |
| Golf bags (leather or plastic) | 30 | 15 |
| Golf clubs and balls | 0 | 15 |
| Graphic equalisers | 0 | 15 |
| Hand tools (axes, slashers, spades, shovels) | 0 | 15 |
| Hand tools (electric) | 0 | 15 |
| Hand tools (hoes, rakes) | 0 | 15 |
| Hand tools (screwdrivers) | 0 | 15 |
| Handbags (leather) | 0 | 15 |
| Headphones | 0 | 15 |
| Helmets (crash) | 0 | 15 |
| Instant coffee | 0 | 15 |
| Intercoms | 0 | 15 |
| Jewellery | 0 | 15 |
| Jugs (electric) | 0 | 15 |
| Kitchen utensils | 15 | 15 |
| Knives (butchers, kitchen, table) | 0 | 15 |
| Lamps (motor vehicle) | 0 | 15 |
| LEGO blocks | 0 | 15 |
| Linen (bathroom, kitchen) | 15 | 15 |
| Microphones | 0 | 15 |
| Microwave ovens | 0 | 15 |
| Mirrors (framed, unframed) | 15 | 15 |
| Modems | 0 | 15 |
| Motorcycle parts | 15 | 15 |
| Musical instruments | 0 | 15 |
| Ornaments (ceramic, ivory) | 0 | 15 |
| Ornaments (glass) | 15 | 15 |
| Ornaments (metal other than precious) | 0 | 15 |
| Ornaments (wooden) | 10 | 15 |
| Outboard motors | 0 | 15 |
| Paint | 15 | 15 |
| Paintings | 15 | 15 |
| Pants | Rs 30(specific) | 15 |
| Pewter ware (other than ornaments) | 0 | 15 |
| Pewter ware (statuettes, ornaments) | 0 | 15 |
| Photo albums | 15 | 15 |
| Picture frames (metal) | 0 | 15 |
| Picture frames (plastic) | 0 | 15 |
| Picture frames (wood) | 0 | 15 |
| Pocket knives | 0 | 15 |
| Printed pictures | 0 | 15 |
| Purses (textile, plastic sheeting) | 30 | 15 |
| Purses(leather) | 0 | 15 |
| Rackets | 0 | 15 |
| Radio transceivers (hand held, citizen band) | 0 | 15 |
| Radio transceivers (other) | 0 | 15 |
| Radios (car radios, radio cassette players) | 0 | 15 |
| Radios (portable) | 0 | 15 |
| Roller blades, roller skates | 0 | 15 |
| Roof racks | 0 | 15 |
| Sandwich makers | 0 | 15 |
| Sari | 0 | 15 |
| Sewing machines | 0 | 15 |
| Shirts | Rs 30(specific) | 15 |
| Silver-plated cutlery | 0 | 15 |
| Skateboards | 0 | 15 |
| Skis (water) | 0 | 15 |
| Sleeping bags | 0 | 15 |
| Sport shoes | 0 | 15 |
| Suitcases | 0 | 15 |
| Suitcases (leather) | 0 | 15 |
| Sunglasses | 0 | 15 |
| Surfboards | 0 | 15 |
| Table linen (knitted, crocheted) | 15 | 15 |
| Taps,cocks and valves, shower fittings e.g mixer | 0 | 15 |
| Tea (black) | 30 | Exempt |
| Telephone/Fax | 0 | 15 |
| Telephones, including cell, mobile, radio, satellite | 0 | 15 |
| Television sets | 30 | 15 |
| Tents | 0 | 15 |
| Toasters (electric) | 0 | 15 |
| Torches | 0 | 15 |
| Toys | 15 | 15 |
| T-shirt | Rs 15(specific) | 15 |
| Tuners, tuner/amplifiers (receivers, mains powered) | 0 | 15 |
| TV games | 0 | 15 |
| Tyres (car, light truck) | 30 | 15 |
| Tyres (motorcycle) | 30 | 15 |
| Tyres (bicycle) | 0 | 15 |
| Vacuum cleaners | 0 | 15 |
| Video cameras | 0 | 15 |
| Video tapes (recorded) | 0 | 15 |
| Wallpaper | 15 | 15 |
| Windsurfers, sailboards | 0 | 15 |
Source: Tariff unit