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.