Tariff Ruling Database (local)

We're on Twitter – follow us

The Mauritius Revenue Authority has joined the bandwagon of the latest social networking site to provide you with the latest updates on the new measures, changes to legislations and reminders of upcoming due dates by simply clicking on http://twitter.com/MRA_services

Twitter (www.twitter.com) is an information network that is used by millions of people, organizations and businesses around the world to share new information. It's about short, sharp updates called tweets, in the style of an SMS message – 140 characters or less.

We offer the possibility for every tweeter to follow us and invite your friends to do so. You can take a look at our Twitter page before following us at http://twitter.com/MRA_services

For security purposes, when accessing an MRA web page from Twitter, copy the MRA URL and paste it into the address bar of your internet browser. Check the URL begins with http://www.mra.mu

Why follow MRA?

By following us, you can expect to know about a range of issues including:

• alerts about new content on our other digital channels such as news, publications, publicity campaigns, etc
• information about our latest initiatives.

Commitment

If you follow us on Twitter, we will NOT follow you back.

Availability

We will update and monitor our Twitter page during office hours, Monday to Friday. Exceptionally, we may monitor our twitter page during week-ends, depending on MRA activities. Twitter may occasionally be unavailable and we accept no responsibility for lack of service due to Twitter downtime.

Suggestion & interaction

We welcome feedback and ideas from our followers. However, we're not able to reply individually to all messages we receive via Twitter.

We read all @replies and direct messages and make sure any emerging themes or helpful suggestions are passed on to the right people. We can only discuss general tax topics on Twitter.

For specific enquiries about tax matters, do not contact us using Twitter. Rather, use the contact us details on our website.

Security

We never ask for confidential details, like your tax file number, via Twitter. Do not respond to any such requests. Report them to us at This email address is being protected from spambots. You need JavaScript enabled to view it.

Income Tax / VAT Rulings

Income Tax Rulings

Under section 159 of the Income Tax Act any person who derives or may derive any income may apply to the Director General for a ruling as to the application of the Act to that income.

Below is a summary of all the rulings so far given.

VAT Rulings

Customs Guides

1. Mauritius National Time Release Study 2023

2. MRA Drug Detector Dogs - MRA Canine Unit (K9)

3. Household and Personal Effects (Eligibility and Obligations)

4. Guidelines to Stakeholders - Claim on waste tyres

5. Public Report 2019 - National Money Laundering and Terrorist Financing Risk Assessment of Mauritius

6. Consolidated National Procedures for Confiscation

   • National Policy on Confiscation

7. Online Declaration to MRA Customs

8. Classification Guidance

9. Travellers - Allowances

   • English Version

   • French Version

10. General Information on Authorised Economic Operator (AEO)

11. Trade in Wildlife (CITES)

12. Customs Mobile Application for Bill of Entry (BOE) Status

13. Deferred Payment Scheme (for SMEs, VAT registered persons/entities and manufacturers of excisable goods)

14. Customs Information

    • English Version

    • French Version

15. VAT Deferred Payment Scheme

    • User Manual VDPS

    • VAT Deferred Payment Scheme Brochure

16. Guidelines for the processing of BOE under the Freeport Regime