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Import Restrictions


Among the various functions of Customs is the screening out of items which may be harmful to Mauritius’ interests. Importation of some goods is prohibited. Others may be admitted only after they have been subjected to treatment, or if they are accompanied by the appropriate documentation. These may be listed as follows:

Agricultural Items

Mauritius is relatively free from exotic pests and diseases.

Importation of plant and products thereof, micro-organisms, soil and products containing soil are subject to phytosanitary control. All such items must be declared to Customs or to the representative of the Ministry of Agro-Industry & Food Security.

The following classes of goods must be declared to Customs. Clearance is required from the above mentioned Ministry prior to release by Customs:

  1. Fruits and vegetables

    • All fresh fruits and vegetables

    • Dried fruits and vegetables containing seeds or fruit skin

  2. Plant, seeds and soil

    • Plant materials including plants, cuttings (e.g. Flower cuttings), roots and bulbs

    • Ornamentals-Live plants, weeds, cut foliage /flowers, fresh cuttings rooted and unrooted

    • Dried flowers of Graminaceous origin, cactus plants, nursery stocks and plants of Araceae family, specimen of plant

    • Seeds (including commercially packaged seeds) and spices

    • Coconuts and coconuts by-products, brooms of plant origin

    • Dried plant material

    • Remedies and medicine containing herbs, seeds, fungi, bark and dried plant material.

  3. Handicrafts

    • Souvenirs, artifacts and goods made of unprocessed animal products such as rawhide, feathers, teeth, bones and other animal parts

    • Dried flowers arrangements and pot pourri

    • Handicrafts made from or containing seed, pinecones, bark (including Christmas decoration), moss and straw, bamboo, bamboo basket, lay, dried grass.

  4. Laboratory material

    • Medicinal and animal samples

    • Diagnostic kits and micro-organisms

    • biological specimens

  5. Equipment

    • Equipment used with animals
    • Camping gear, golf clubs, used sports shoes and used bicycles and other items that may contain soil remains

  6. Timber

    • Wood with bark

    • Wooden furniture

  7. Used / Second hand agricultural equipment and spare parts

Contact the Ministry of Agro-Industry and Food Security for more information. 

Domestic Pets

Pets may be imported subject to procedures below:

    1. Application to be made for "Import Permit" to the Veterinary Service of Ministry of Agro-Industry and Food Security prior to importation

    2. Import Permit is issued with specified requirements for compliance

    3. Imported "Live Animals" are subject to Customs Formalities and payment of duty and taxes

    4. Animals are taken charge at entry point by a Veterinary officer upon arrival for quarantine for a period of one month prior to release

    5. If you require any further information on the importation of pets, please contact the Veterinary Division of the Ministry of Agro-Industry and Food Security

    6. In view of COVID-19 pandemic, all live animals (dog, cat or other pets) imported into Mauritius must be registered as manifested cargo. The import of pets as accompanied baggage or in cabin is strictly prohibited.

Endangered Species

The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) was formulated to regulate and monitor the trade in endangered species. CITES works by placing controls on international trade in specimens of CITES-listed species.

The CITES has a set of rules designed to regulate the export, re-export and import of live/dead animals and plants and other by-products linked to wildlife. It operates with an import/export permit system whereby, trade in CITES-listed species, is allowed only if certain conditions are satisfied.

Animals and plants are classified into three appendices, depending on their degree of endangerment.

Appendix I lists species that are the most endangered among CITES-listed animals and plants. They are threatened with extinction and CITES prohibits international trade in specimens of these species except when the purpose of the import is not commercial, for instance for scientific research.

Appendix II lists species that are not necessarily now threatened with extinction but that may become so unless trade is closely controlled. International trade in specimens of Appendix-II species may be authorized by the granting of an export permit or re-export certificate.

Appendix III is a list of species included at the request of a Party that already regulates trade in the species and that needs the cooperation of other countries to prevent unsustainable or illegal exploitation.

The following plants and species may be subject to CITES, as well as any products manufactured from them, for example, fur, jewellery, ornaments, carvings, feathers and so on.

This list is not exhaustive:

  • aloes (except aloe vera)
  • birds (including birds of prey, storks, cranes, bustards, kestrels, owls, hummingbirds, hornbills, birds of paradise, parrots and parrot allies)
  • cactus and euphorbias (micro cactus)
  • cats (except domestic cats)
  • caviar
  • crocodiles and alligators
  •  cycads (sago plant)
  • elephants (including ivory products)
  • fish
  • giant clams (benitiers)
  • hard coral (including black coral and coral found on the beach)
  • orchids
  • primates
  • queen conch (shell)
  • scorpions
  •  snakes
  • swallowtail and birdwing butterflies
  • tarantulas
  • tortoise and turtles
  • whales and dolphins

More information on CITES-listed species is available on the CITES Website

Firearms and Weapons

The importation of firearms is strictly controlled and a Police permit to import is required.

If the firearm or weapon is imported prior to the approval of the permit, same will be detained by Customs at the time of arrival and thereafter handed over to the Police. After approval the importer may collect the firearm.

Importers already holding a valid firearm permit will also have to go through the same procedures, that is, the firearm will be detained by Customs and handed over to Police for verification of the Firearm and the Permit.

It is prohibited to import certain types of weapons such as flick knives, swordsticks, knuckle-dusters, and any weapon designed to give the appearance of another article. 

Medicines

If you are carrying prescription medicines or controlled drugs you should:

  1. have a (legible) prescription from your physician advising that the medicine is being used under a doctor’s direction and is necessary for your physical well-being

  2. carry the drugs in their original containers

  3. have sufficient quantity not exceeding three months supply for prescription medicines or one month supply for controlled drugs

  4. for controlled medicines, approval from the Government Pharmacist of the Ministry of Health and Quality of Life is required.

For further information on the clearance of pharmaceutical products please contact the Chief Pharmacist on phone no.  201 1334, 201 1367 and 201 3326 (fax no.)

Money (cash currency, bearer negotiable instruments, precious stones and metals (diamond, gold, jewellery), work of arts or any goods of high value

Any person entering Mauritius with more than 500,000 mauritian rupees in cash or bearer negotiable instruments (BNI), precious stones and metals (diamond, gold, jewellery),work of arts or any goods of high value or its equivalent in any foreign currency is required to make a declaration to Customs.

A Customs officer may request you to complete a Declaration Form for currency/Bearer Negotiable Instruments/ precious stones and metals (diamond, gold, jewellery), work of arts or any goods of high value when you are entering Mauritius. This will usually occur at the Arrival Hall at airport or seaport. Any person making a declaration may be questioned by an officer on the particulars of the declaration and in the course of any questioning, the officer may inspect the person’s travel documents, passport, laissez-passer, tickets and accompanying luggage. The officer may also under reasonable cause, detain and search the person in accordance with Section 132 of the Customs Act 1988. Currency declaration can also be done online by accessing the e-Services. This Interface pertains to the electronic submission of Currency Declaration Forms by inbound, outbound or transit passengers under Section 131A of the Customs Act.

Any person who, when so required, refuses to make a declaration, or makes a declaration which is false or misleading in any material particular, or refuses to answer questions without any reasonable excuse, shall commit an offence and shall, on conviction, be liable to a fine not less than 20% of the whole amount which is subject matter of the offence but not exceeding 2 million rupees and to imprisonment for a term not exceeding 5 years.

Objectionable Articles (Obscene Matter)

Obscene literature and pornographic materials (such as video tapes, films, records, and publications containing obscene matter) are prohibited imports and may be forfeited.

Commercial Goods


If you are carrying commercial goods, goods for resale, or goods for use in your business, they will be subject to duty (where applicable) and VAT. These goods should be declared to Customs by proceeding through the Red Channel.

The goods cannot be cleared at the Arrival Hall, they are sent to PATS Autonomous Section (under customs seal) where arrangements (Bill of Entry) are made for a Customs broker/ freight forwarder to clear the goods.

This is done to eliminate bottlenecks at the arrival hall so as to expedite clearance of tourists and non-commercial travellers.

 

 

 

Customs Charges


  1. 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.

  2. 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.

  3. Custom Charges - Baggage

    Click on the link for List of commonly imported goods subject to payment of customs duty and VAT and their corresponding rate of duty.

Source: Tariff unit

Allowances - Personal Effects


  1. Wearing Apparel and Other Personal Effects

    Your clothing, toilet articles, personal jewellery (including watches) will be admitted free of duty and VAT, irrespective of whether they accompany you or are sent separately, provided they are:

    • intended for your own use or wear

    • not intended for any other person or persons or for gift, sale or exchange.

    The term "personal effects" covers articles which passengers may reasonably require for their personal use during a journey, or which returning Mauritian citizens have acquired in the course of an overseas trip. Commercial quantities of individual items of apparel (including footwear) are not covered by this allowance.

  2. Alcohol and Tobacco

    Passengers must be 18 years or above to be eligible for alcohol and tobacco allowances.

    A passenger is allowed to import tobacco, spirit, wine, ale or beer in the following quantities free of duty, excise duty and taxes and may choose ONLY ONE from the following options:

    A. The allowance as per the table below shall enter into force as from 01 January 2024.

     Option Tobacco (including cigars and cigarettes)  not exceeding Spirits not exceeding  Wine, ale or beer not exceeding 
    A 250 grammes 2 Litres 4 Litres
    B 250 grammes 3 Litres NIL
    C 250 grammes NIL 6 Litres

     Duty, excise duty and Value Added Tax shall be payable for any quantity imported or purchased in excess of the above allowance.

    Purchase of the above allowance by eligible passengers entering or leaving for the Island of Rodrigues:

    • Passengers entering the Island of Rodrigues from the Island of Mauritius shall purchase goods under this measure in a duty free shop situated in the airport or the port in the Island of Rodrigues;

    • Passengers entering the Island of Mauritius from the Island of Rodrigues shall purchase goods under this measure in a duty free shop situated in the airport or the port in the Island of Mauritius;

    For passengers arriving from or leaving the Island of Rodrigues to Mauritius, value added tax shall be payable on the goods referred to in the table above.

  3. Other Accompanied Goods

    A passenger may import other accompanied goods up to a value as indicated in tables below. The allowance for the passengers arriving from Rodrigues Island shall be as per Table 1 and that coming from any foreign port/airport as per Table 2.

    Table 1 - Duty Free Allowance for Passengers arriving from Rodrigues to Mauritius:

    Passport Holder Age Value (not exceeding)
    Mauritian / Foreign 12 years and above Rs 20,000
    Mauritian / Foreign Less than 12 years Rs 10,000

    Table 2 - Duty Free Allowance for passengers on International Flights:

    Passport Holder Age Value (not exceeding)
    Mauritian 12 years and above Rs 30,000
    Mauritian Less than 12 years Rs 15,000
    Foreign No age limit Rs 15,000

    The goods must accompany the passenger through the Customs arrival processes. 

    The goods shall exclude:

    • Arms and ammunitions,
    • tobacco in any form,wines,spirits and
    • merchandise for sale.
  4. Tourists Allowances

    In addition to passengers’ allowance of Rs 15,000, passengers may also import the following goods without payment of duties and taxes, on:

    1. Necessary and appropriate wearing apparel and personal effects for his personal use;

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

    3. One sporting fire-arm with not more than 50 cartridges provided that the sporting fire-arm is re-exported within the prescribed period, otherwise it will be liable to duty and taxes. 

On Arrival


  1. Declarations

    On arrival to Mauritius, passengers on international flights must declare the following items to customs:

    1. goods that may be prohibited or restricted, such as weapons, agricultural products, articles, wildlife products, pharmaceutical products or illicit drugs ( import restrictions )

    2. goods in excess of the normal allowance of Rs 30,000 or Rs 15,000 as the case may be and the tobacco and alcoholic beverages in excess of the allowances ( allowances )

    3. goods for commercial, business, or trade purposes merchandise of sale )

    4. Currency or bearer negotiable instruments including bearer traveller’s cheque, cheques, promissory notes, money orders, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value.

    You do not have to declare your bona fide accompanied baggage that is to say:

    1. neccessary and appropriate wearing apparel and personal effects for your personal use;

    2. also implements, instruments and tools for your professional use

  2. Red/Green Channel/Way-Out

    To expedite clearance of incoming passengers, the Red and Green Channel system has been devised at the Airport and Port, and this is a self-elective system.

  3. Red Channel

    Incoming passengers with:

    1. Controlled or Restricted items

    2. Taxable or dutiable items exceeding duty free allowance

    3. Merchandise of sale

    4. Items in excess of allowances

    5. Currency or bearer negotiable instruments, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value.

    Incoming Passengers who are unsure which channel to use, shall proceed to the Red Channel.

  4. Green Channel

    Incoming passengers who have nothing to declare may proceed to the Green Channel. It is to be noted that this channel is also subject to Customs control.

    By selecting the Green Channel, any passenger shall be deemed to have declared that he has no prohibited or restricted goods or any goods in excess of the allowance and liable to duties, excise duties and taxes or currency / bearer negotiable instruments, precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts exceeding Rs 500,000 in value in his possession. Any passenger intercepted in the Green Channel and found to be in possession of such goods shall commit an offence and the goods may be liable to payment of duty, excise duty and taxes, penalty / fine and/or seizure / forfeiture.

  5. Baggage Search

    The baggage of any traveller may be searched by the proper Customs Officers at the Port or Airport.

 

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