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.
Allowances - Personal Effects
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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:
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intended for your own use or wear
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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.
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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:
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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;
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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.
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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.
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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:
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Necessary and appropriate wearing apparel and personal effects for his personal use;
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Implements, instruments and tools for the professional use of the passenger, and
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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.
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On Arrival
- Declarations
On arrival to Mauritius, passengers on international flights must declare the following items to customs:
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goods that may be prohibited or restricted, such as weapons, agricultural products, articles, wildlife products, pharmaceutical products or illicit drugs ( import restrictions )
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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 )
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goods for commercial, business, or trade purposes ( merchandise of sale )
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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:
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neccessary and appropriate wearing apparel and personal effects for your personal use;
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also implements, instruments and tools for your professional use
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- 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.
- Red Channel
Incoming passengers with:
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Controlled or Restricted items
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Taxable or dutiable items exceeding duty free allowance
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Merchandise of sale
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Items in excess of allowances
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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.
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- 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.
- Baggage Search
The baggage of any traveller may be searched by the proper Customs Officers at the Port or Airport.
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
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
Tariff Information
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Correlation Tables for Harmonised System for the Classification of goods - Version 2017
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Practice Notes on Classification
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Classification of Softeners used for treating textiles of heading 38.09 (30.06.21)
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To clarify the term “hinged containers” as it appears in Chapter 39 (30.06.21)
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Classification of COVID-19 Home Self Testing Kit of Headings 30.02 and 38.22 (19.04.21)
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Classification of lorries and pick up type vehicles (27.09.2019)
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Complex Classification Cases