Frequently Asked Questions - Customs

 

  1. What are the Customs procedures to follow at the Airport or the Port?
  2. What are the personal effects which tourists are allowed at Customs in Mauritius?
  3. What are the restricted and prohibited goods?
  4. Can a passenger bring his medicines in Mauritius?
  5. What is the allowance for passengers?
  6. What are the personal effects a returning resident can bring along when settling in Mauritius? Are they taxable?
  7. What are the conditions for importing a second-hand car?
  8. FAQ's on Excise Stamps on Cigarette Packs

  1. What are the Customs procedures to follow at the Airport or the Port?
      1. Use the Green Channel if you have neither dutiable nor prohibited or restricted goods in your possession or any goods in excess of the allowance which is liable to duty, excise duty and taxes or any currency or Bearer Negotiable Instrument of an amount of not more than 500,000 rupees or its equivalent in any foreign currency.

      2. Use the Red Channel if you have goods to declare.

      3. No duty is leviable on your necessary and appropriate wearing apparel and personal effects which have been in use.

      4. If you are 18 years or above, you are also allowed free of duty:

        • Tobacco (including cigars and cigarettes) not exceeding 250 grammes.

        • Spirits not exceeding 1 litre and

        • Wine, ale or beer not exceeding 2 litres.

     

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  2. What are the personal effects which tourists are allowed at Customs in Mauritius?
      1. necessary and appropriate wearing apparel and personal effects for his personal use; and

         

      2. implements, instruments and tools for the professional use of the passenger

         

      3. One sporting fire-arm with not more than 50 cartridges upon police clearance when imported by a tourist visiting Mauritius provided that the sporting fire-arm shall become liable to duty if not re-exported within 6 months from the date of importation or such further period, not exceeding 6 months, as the Director General may allow.

     

    NB :
    1. Exemption under this item shall not extend to the following articles; arms and ammunitions, furniture, carpets, bicycles, motor vehicles and provisions and merchandise for sale.

       

    2. Bona fide baggage entering Mauritius before, or not later than 6 months after, the arrival of the passenger may be included in the exemption at the discretion of the Director-General.

     

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  3. What are the restricted and prohibited goods? (Non-Exhaustive List)
    • Drugs and Psychotropic substances (Restricted)
    • Arms and ammunitions (Restricted)
    • Publications ,films or video cassettes of obscene character (Prohibited for commercial use)
    • Underwater fishing guns (Prohibited)
    • Sugarcane cuttings and plants (Prohibited)
    • Live or stuffed animals (Restricted)

    Importing prohibited goods are liable to penalties and imprisonment.

    Restricted goods may be imported to Mauritius subject to a permit duly approved by competent authority.

     

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  4. Can a passenger bring his medicines in Mauritius?

    A passenger under medical treatment is allowed to bring along his medicines provided it is supported by a valid prescription issued by a medical practitioner.

     

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  5. What is the allowance for passengers?

    A passenger falling under one of the categories mentioned in the table below is entitled to import free of duty and taxes articles , not being merchandise for sale, and whose value does not exceed the amount specified therein

    Passport holder Age Value not exceeding
    Mauritian 12 years old and above Rs 15,000
    Mauritian Less than 12 years old Rs 7,500
    Foreigner _ Rs 7,500

    Articles including tobacco and spirits, arms and ammunition, furniture, carpets, bicycles, motor vehicles and provisions are not included in the above allowance

     

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  6. What are the personal effects a returning resident can bring along when settling in Mauritius? Are they taxable?

    If a returning resident satisfies the Director General that he is taking permanent residence in Mauritius or He is a citizen of Mauritius and is returning to Mauritius after residence abroad for a period of at least one year, he is entitled to exemption on household and personal effects (such as furniture, picture, bedding, linen ,cutlery, crockery, silver and plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking stove heater, perambulator and similar household articles for domestic use:

      1. "Provided that

        1. those effects have been purchased abroad and are not intended for sale or transfer;
        2. those effects are imported within 6 months of his arrival or any such period where the Director General is satisfied that these effects were not imported within six months of his arrival due to political or social unrest in the foreign country of residence ; and
        3. where those effects do not accompany that person, that person has on arrival declared to the Director General their intended importation giving full particulars of the articles to be imported.

         

      2. Importation of motor vehicle or motor-cycle by a returning resident. (Concessions on Excisable Goods Part I A to the Excise Act 1994. Item No. 3 - Any Returning Citizen of Mauritius)

     

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  7. What are the conditions for importing a second-hand car?

    Any person wishing to import a second-hand car should seek a valid import permit from the Ministry of Industry, Commerce and Consumer Protection prior to the importation.The age of the car should be not less than 18 months and not more than 48 months at the time of the shipment.

    Documents required to clear a second-hand motor car from Customs:

    1. Invoices
    2. Bill of lading / Airway Bill
    3. Pre-shipment Inspection Certificate (PSI)
    4. Log book / Registration book
    5. CO2 Emission Certificate
    6. In case of returning citizen where the CO2 amount is not mentioned on PSI, a certificate from manufacturer is required.
    7. Returning citizens importing a car owned by him and manufactured before 1st July 2005 need not produce a CO2 Emission Certificate.
    8. No CO2 Emission Certificate is required for a vintage car.
    9. "Classic or vintage motor car" means a motor car which has been registered before 1st January 1970.

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  8. FAQ's on Excise Stamps on Cigarette Packs

    Click here for FAQ's on Excise Stamps on Cigarette Packs

     

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