Mauritius

Specific Information

Mauritius customs distinguishes three categories of importer: returning Mauritian citizens, non-citizen expatriates, and diplomats. The documentation requirements and duty-free eligibility differ significantly between these categories. The owner of the goods must be present in Mauritius at the time of customs clearance (except diplomats).

Eligible items: The exemption covers furniture, pictures, bedding and linens, cutlery, crockery, silverware, kitchenware, sewing machines, up to 2 radios/televisions, musical instruments, refrigerators, cooking stoves, heaters, perambulators, bicycles, ladders, garden furniture, exercise and fitness equipment, indoor/outdoor games, water sports equipment, and camping tents.

Conditions: Items must have been purchased abroad and must not be intended for sale or transfer. Items must be imported within 6 months of the owner's first arrival in Mauritius. If there is a second consignment, Customs must be notified within 6 months.

Post-import obligations (2-year reporting): For 2 years after import, the importer must submit proof of residence in Mauritius to the Director General, no later than 1 month after each 12-month period from the date of importation. Proof consists of address, phone number, and documents such as utility bills.

Alcohol in shipments: Both the IAM and FIDI guides strongly recommend not including alcohol in household shipments. If alcohol or cigarettes are included, duty and taxes must be paid, a separate detailed list is required (indicating type, capacity, and alcohol percentage for each item), and the clearance process will be significantly longer and more expensive. Whether a bottle is new or opened, excise duties apply. See the Restricted/Dutiable Items section for duty rates.

Returning citizens: Must be in Mauritius at least 2 weeks before the shipment arrives. The passport memo must be applied for at the Passport and Immigration Office in Port Louis upon arrival (takes approximately 7 working days) and is sent directly to Customs.

Non-citizens: Must obtain the occupation/residence permit before the shipment arrives. If the permit is not available, a bank guarantee (takes at least 2 weeks) or a cash deposit must be made to clear the goods.

4-year disposal restriction: If personal and household effects are sold, pledged, or otherwise disposed of within 4 years of importation, the full amount of customs duty and VAT plus a 10% penalty must be paid. This restriction is strictly enforced.

Duties & Taxes

Duty-free eligibility: Personal and household effects are exempt from duty and tax for three categories of eligible persons: a person taking up permanent residence in Mauritius for the first time and satisfying the Director General of Customs; a Mauritian citizen returning to take up permanent residence after at least 12 months abroad; and a non-citizen coming to work in Mauritius with a valid occupation or work permit.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Original bill of lading **For Returning Mauritian Citizens**
• Passport and passport memo **For Returning Mauritian Citizens**
• Original vehicle registration and deregistration certificates **For Returning Mauritian Citizens**
• Original purchase invoice **For Returning Mauritian Citizens**
• Copy of identity card **For Returning Mauritian Citizens**
• Roadworthiness certificate from the competent authority in the country of departure **For Returning Mauritian Citizens**
• Police clearance certificate (mandatory for vehicles from Southern African countries; may also be requested for vehicles from other origins) **For Returning Mauritian Citizens**
• Letter of employment **For Returning Mauritian Citizens**
• Marriage certificate (if applicable) **For Returning Mauritian Citizens**
• Documentation of employment abroad **For Returning Mauritian Citizens**
• Salary receipts for at least 5 years, or income tax returns/P60 (for self-employed: company registration certificate and income tax returns) **For Returning Mauritian Citizens**
• Declaration form claiming duty concession (available from the destination agent) **For Returning Mauritian Citizens**
• Letter of application for import permit addressed to the Ministry of Industry and Commerce **For Returning Mauritian Citizens**
• Original bill of lading **For Non-Citizens**
• Passport **For Non-Citizens**
• Original occupation/work/residence permit **For Non-Citizens**
• Original purchase invoice **For Non-Citizens**
• Import permit from the Ministry of Industry and Commerce (must be obtained before arrival) **For Non-Citizens**
• Authorization from the Ministry of Public Infrastructure and Land Transport **For Non-Citizens**
• Passport copy **For Diplomats**
• Diplomatic exemption (2 copies) from the Ministry of Foreign Affairs **For Diplomats**
• Import permit application letter **For Diplomats**

Specific Information

Vehicle importation into Mauritius is governed by an exceptionally detailed regulatory framework. The process takes approximately 6 to 8 weeks or more due to the exhaustive documentation, valuation, and import permit procedures.

Right-hand drive only. Left-hand drive vehicles are prohibited in Mauritius. Only right-hand drive vehicles may be imported.

Returning Mauritian citizens (concessionary rate): Eligible returning citizens may import one motor vehicle or one motorcycle at a concessionary rate of 15% duty plus 15% VAT, irrespective of engine capacity. To qualify, the citizen must have lived abroad for at least 5 years immediately preceding the date of return, must have worked outside Mauritius for at least 5 years (or stayed/worked in Mauritius for no more than 3 aggregate years during the preceding 10 years, or has reached retirement age), and the vehicle must have been purchased abroad before the return date and shipped within 180 days of return. This concession is granted only once per citizen; no additional concession is available to a spouse or dependent children.

Non-citizens (no exemption): There is no exemption for non-citizens importing new or used motor vehicles. Full duties and taxes apply. For non-citizens importing used vehicles, the vehicle must be between 18 and 48 months from the date of manufacture. The import permit must be applied for in person before the vehicle arrives.

Normal duty rates (non-concessionary):

Motor vehicles by engine capacity: up to 550 cc, 15% excise duty + 15% VAT; 551 to 1,600 cc, 55% excise duty + 15% VAT; 1,601 to 2,000 cc, 75% excise duty + 15% VAT; above 2,000 cc, 100% excise duty + 15% VAT.

Motorcycles: up to 200 cc, 0% duty + 15% VAT; 201 to 450 cc, 45% excise duty + 15% VAT; above 450 cc, 100% excise duty + 15% VAT.

Vehicle valuation: The customs value of imported private motor vehicles is assessed by Customs taking depreciation into account. Customs may independently value the vehicle rather than accepting the importer's declared value.

First registration fees: Range from MUR 12,500 (under 1,000 cc) to MUR 150,000 (over 2,500 cc).

4-year disposal restriction: Returning citizens who benefit from the concessionary rate must provide annual proof of residence for 4 years. Selling, pledging, or disposing of the vehicle within 4 years triggers full excise duty and VAT plus a 10% penalty.

Pets

• Pet passport
• Vaccination record
• Veterinary health certificate from a registered veterinarian in the country of residence
• Written notification to the Ministry of Agro-Industry and Fisheries informing them of the pet's arrival
• Import permit from the Chief Veterinary Officer, Ministry of Agro-Industry and Fisheries

Quarantine: Upon arrival, all pets are transported directly to a quarantine facility for a period of 3 months at the owner's expense. Pets imported from the United Kingdom are exempt from the 3-month quarantine (reduced or waived; confirm with the destination agent). The owner may visit the pet daily during quarantine.

Breed restrictions: There are restrictions on the import of certain breeds of dogs. Contact the Ministry of Agro-Industry and Fisheries for the current list of restricted breeds.

Microchip and rabies vaccination: Standard international requirements apply. The microchip must be implanted before rabies vaccination.

Common mistakes: Not applying for the import permit before departure. Not notifying the Ministry of Agro-Industry and Fisheries in writing before arrival. Underestimating the 3-month quarantine period and associated costs.