Mauritius Customs Import Duty & VAT Calculator
Compute landed costs for commercial cargo and personal imports: model statutory customs duty (0%, 15%, 30%), 15% VAT, motor vehicle excise duties, and MACCS port charges in Mauritian Rupee (MUR) across major global currencies.
⚡ Import Cargo Presets
Customs Valuation & Tariff
CIF Landed BaseCost of goods + marine/air freight + cargo insurance to Port Louis or SSR Airport.
Mauritius Cargo Community Services processing and security charges.
MRA Customs Assessment & Landed Total
Mauritius Tariff Schedules: Duty, Excise & VAT Matrix
| HS Product Category | Customs Duty | Excise Duty | VAT Rate | Special Exemption Status |
|---|---|---|---|---|
| Laptops, Computers & Mobile Phones | 0% | 0% | 15% | ICT Sector Duty-Free Policy |
| Basic Foodstuffs & Essential Medicines | 0% | 0% | 0% (Zero-Rated) | Complete Tax Exemption |
| Electric Passenger Vehicles (EV) | 0% | 0% | 15% | Green Energy Transition Incentive |
| Garments & Footwear | 15% | 0% | 15% | Standard Commercial Import |
| Motor Vehicles (Petrol ≤ 1600cc) | 0% | 25% | 15% | Excise Act Schedule 1 |
| Imported Furniture & Plastics | 30% | 0% | 15% | Domestic Industry Protective Tariff |
Mauritius Revenue Authority (MRA) Customs Regulations & Procedures
1. Valuation and Compounding Methodology
The Customs Tariff Act specifies that customs valuation is performed on the landed CIF price. The tax cascading formula established under Mauritius law operates as follows:
2. TradeNet, Port Clearance & De Minimis Rules
Commercial declarations are processed electronically via the Mauritius Network Services (MNS) TradeNet platform:
- Personal Parcel De Minimis: Postal or express courier packages with an FOB value under Rs 3,000 (approx. USD 65) are exempt from customs duty and VAT.
- Freeport Exemption: Certified third-party logistics and manufacturing operators inside the Mauritius Freeport operate at 0% customs duty and 0% VAT on re-exported goods.
- Trade Agreements: Preferential zero tariffs apply to goods originating from COMESA, SADC, and African Continental Free Trade Area (AfCFTA) member states with valid Rules of Origin certificates.
Frequently Asked Questions (FAQ)
How is customs valuation (CIF) determined in Mauritius?
The Mauritius Revenue Authority (MRA) Customs Department values imports on a Cost, Insurance, and Freight (CIF) basis converted to Mauritian Rupees (MUR) using the official weekly gazetted customs exchange rates.
How is Value Added Tax (VAT) calculated on imported goods?
In Mauritius, 15% VAT is not charged merely on the invoice cost. It is computed on the total compounded taxable base: (CIF Value in MUR + Customs Duty + Excise Duty) multiplied by 15%.
What items qualify for 0% customs duty in Mauritius?
Mauritius has eliminated import duties on over 90% of tariff lines. Zero-duty items include computers, laptops, smart phones, IT peripherals, medical equipment, pharmaceuticals, educational books, and renewable energy equipment like solar panels.
What is the de minimis threshold for personal courier packages?
Consignments imported by post or courier (DHL, FedEx, UPS) with a total FOB value not exceeding Rs 3,000 (approx. USD 65) for non-commercial personal use are exempt from customs duty and import VAT.
What excise taxes apply to motor vehicles imported into Mauritius?
Under the Excise Act, conventional petrol and diesel cars incur excise duties ranging from 25% (under 1600cc) up to 100% for high-displacement engines (> 2000cc). Hybrid electric vehicles (HEV) benefit from reduced rates (e.g. 25%), while pure electric vehicles (EV) benefit from 0% excise duty and 0% customs duty.