Returning Citizen - Motor Vehicles
Returning citizens of Mauritius coming back to settle in the country are allowed to import or buy either a motor vehicle or a motor cycle at a concessionary rate of excise duty provided that the satisfy the provisions of item 3 Part IA of the First Schedule to the Excise Act.
- Who is a returning citizen of Mauritius?
- What is the rate of duty and taxes payable?
- Who is eligible to this concession?
- Documents to be produced
- Obligations of the beneficiary of the concession.
- Additional Information
- Clearance Procedures
- Personal belongings in vehicles
- When customs charges are payable
A returning citizen of Mauritius is any Mauritian whether or not born in Mauritius who is coming back to settle in Mauritius. He should be the holder of a valid Mauritian passport.
The persons eligible to this concession are liable to pay excise duty at the rate of 15% on the first Rs 1.5 million of the value of the vehicle and VAT which is currently 15% also, irrespective of the age and engine capacity of the vehicle. The normal rate of Excise duty and taxes on motorcycles and motor vehicles (motor cars including motor vehicles equipped with up to 10 seats including the driver) is as follows:
A. Motor Cycles
|Conventional motor cycles:|
|Engine capacity||Rate of Excise Duty||VAT|
|Up to 300 cc||0%||15%|
|Above 300 cc to 450 cc||45%||15%|
|Above 450 cc||100%||15%|
|Electric motor cycles:|
|Up to 6 Kw||0%||15%|
B. Motor vehicles
- IED – Import Excise Duty
- VAT – Value Added Tax
|Type of motor car and cylinder capacity (c.c.)||IED||VAT|
|Conventional motor cars:|
|Up to 550 c.c.||0%||15%|
|551 - 1,000 c.c.||45%||15%|
|1,001 - 1,600 c.c.||50%||15%|
|1,601 - 2,000 c.c.||75%||15%|
|Above 2,000 c.c.||100%||15%|
|Hybrid motor cars:|
|Up to 550 c.c.||0%||15%|
|551 -1600 cc||25%||15%|
|1,601 - 2,000 c.c.||45%||15%|
|Above 2,000 c.c.||70%||15%|
|Hybrid Motor Cars capable of being charged by plugging to external source of electric power:|
|Up to 550 c.c.||0%||15%|
|551 - 1,000 c.c.||10%||15%|
|1,001 - 1,600 c.c.||15%||15%|
|1,601 - 2,000 c.c.||30%||15%|
|2,001 - 3,000 c.c||55%||15%|
|Above 3,000 c.c.||65%||15%|
|Up to 180 Kw||0%||15%|
|Above 180 Kw||15%||15%|
Excise duty and taxes are calculated on advalorem basis, that is, on the value for duty purposes of the vehicles.
For new vehicles, the value for computation of excise duty and taxes should be in accordance with the provisions specified in the Customs Act.
For second hand or used vehicles the value is assessed, in accordance with the provisions of the Excise (Valuation of Motor Vehicles) Regulations 2003.
Moreover, the legal provisions pertaining to the CO2 emission of a vehicle, which was another element for taxation, has been suspended as from 30 July 2016.
Disclaimer : In case of discrepancy between the information appearing here and the Customs laws, the Customs laws shall take precedence.
Returning citizens of Mauritius who fulfill the following conditions will be eligible to this concession :
The returning citizen should have been residing outside Mauritius for a period of at least 5 years preceding the date of his return to Mauritius; and has been working outside Mauritius for the said period; or has ceased working on having reached retirement age.
During the 10 years preceding the date of his return to Mauritius he has stayed or worked in Mauritius for not more than 3 years in the aggregate.
Where a returning citizen has been temporarily residing and working in Mauritius and decides to remain permanently here, he may make an application to the Director General (DG) for concession under this item, provided that the application is received by the DG within 3 years from his date of temporary return. In this case the date of his definite return shall be deemed to be the date of his application.
NB. The motor vehicle or motor cycle may be purchased outside Mauritius provided that it is purchased prior to the date of return of the returning citizen and shipped to Mauritius in his name within 180 days of his date of return. The vehicle should be right hand drive as the importation of left hand drive vehicle is prohibited.
Where a returning citizen has not bought a motor vehicle or motor cycle outside Mauritius prior to the date of his return he may benefit from the concession on a motor vehicle or motor cycle purchased in Mauritius from an authorized dealer in motor vehicles and same should be cleared from Customs within 180 days of the date of his return.
Documentary evidence should be produced to support the above conditions.
1. Duly filled written declaration form MRA/CUS/SO/VRC/Form 2.
(The form may be downloaded at the following link: https://www.mra.mu/download/FormReturningCitizenNew.pdf)
Valid Mauritian passport, birth certificate, marriage / divorce certificate, as applicable
Evidence / Attestation of employment abroad for a period of 5 years. At least three of the following original documents should be produced when making application for duty remission at Customs :
Bank Statement for the period concerned;
Salary receipts, pay-slip for a period of at least five years (60 monthly or 260 weekly pay-slips etc.);
Certificate of Employment issued by the employer(s);
Income tax returns / emoluments or related documents e.g. P14/P60 for Citizens returning from the UK;
Evidence to support the fact that the applicant had been working abroad but has ceased to work, having reached retirement age. At least three of the following original documents should be produced when making application for duty remission at Customs :
Official document indicating the official age of retirement in the country of residence abroad together a notification from the then employer to the effect that he has retired on ground of age (mandatory);
Bank Statement for the period of work concerned (mandatory);
Salary receipts, pay-slip to prove that applicant had been working prior to his retirement;
Certificate of Employment issued by the employer(s);
Income tax returns / emoluments or related documents e.g. P14/P60 for Citizens returning from the UK.
For motor vehicles purchased abroad, the following documents should be submitted:
Registration Certificate in the country of residence (log book)
Deregistration Certificate (for vehicles from Japan, with translation in English)
Invoice (if any)
Deed of sale
Any other relevant document
Every person who has benefited from this exemption shall:
Submit to the DG, for a period of 4 years not later than one month immediately following a period of 12 months from the date of validation of the import bill of entry of the motor vehicle or motor cycle, evidence that he is still residing in Mauritius. The beneficiary shall give his address, phone number and photocopy of passport to support that he is residing in Mauritius. The beneficiary should not absent himself from Mauritius for more than 183 days in aggregate during each year.
Be liable to pay the full amount of the excise duty and Value Added Tax, representing the exemption granted, plus a penalty not exceeding 50% of the amount due together with interest at the rate of 0.5 per cent per month or part of the month on the amount due from the time the exemption was granted to the date of payment in the event that he sells, pledges or otherwise dispose of the motor vehicle or motor cycle within 4 years of the date of the validation of the import bill of entry. A penalty is also applicable in case he fails to submit the evidence referred to at paragraph (1) above.
NB. Where a beneficiary dies within a period of 4 years of the date of the validation of the import bill of entry of the motor vehicle or motor cycle, no excise duty and Value Added Tax representing the concession granted shall be payable on the motor vehicle, provided that the motor vehicle or motor cycle is not sold, pledged or disposed within that period.
Where the motor vehicle or motor cycle is registered in the name of a spouse who is not a citizen of Mauritius, the concession shall be granted provided the conditions of eligibility are satisfied by the Mauritian citizen and the spouse is accompanying the citizen of Mauritius to settle in Mauritius.The regulations have not made any provision to grant the concession to an applicant on a vehicle that has been registered in the name of his spouse who is a citizen of Mauritius.
Where a Mauritian citizen has been granted concession on a motor vehicle or motor cycle no other excise concession under this item shall be granted to his spouse or to any of his dependent children on motor vehicle or motor cycle.
This concession is granted only once. Where the Director-General is satisfied that the motor vehicle or motor cycle is a total loss in an accident within 2 years from the date of clearance, he may grant concession for a replacement motor vehicle or motorcycle on only one occasion.
Shipping companies or freight forwarding agents will usually provide arrival papers around the time your vehicle is imported. Freight forwarding agents / customs brokers will also assist you with the Customs formalities.
It is recommended that you do not pack personal belongings in your vehicle when it is being shipped to for the following reasons.
If your vehicle is not containerised, items are very susceptible to pilferage and theft while the vehicle is on the wharf awaiting shipment or collection, or on the vessel carrying the vehicle.
Many shippers or carriers will not accept your vehicle for shipment if it is packed with personal belongings.
The shipper or carrier is required to present a complete list of what is being transported, including the contents of your vehicle, to Customs.
The complete contents of your vehicle must be declared at the time they are presented to Customs. If this is not done, you may be subject to a fine and the vehicle and its contents may be seized.
Customs charges will apply if the conditions for eligibility to concessions are not satisfied, for example if the importer cannot produce the required documents. Excise duty and VAT as applicable under the law, will apply at the normal rate (table) and the value of the motor vehicle or motorcycle will be assessed by Customs. In addition to that, it must be noted that the concession is granted on only one vehicle (motor vehicle/motorcycle).
Therefore, if a returning citizen imports both a motor car and a motorcycle, he/she will have to choose either one of these items on which the concession will be granted. The other item will be taxed according to the normal rates of excise duty and VAT (table) after an assessment of the value.
Click “here” to read to the provisions of item 3 Part IA of the First Schedule to the Excise Act.