Mauritius

Official links

Tax Information

The Mauritius Revenue Authority (MRA) is the central body responsible for tax administration, customs operations, and revenue enforcement, operating a modern self-assessment system with strong digital processes, and playing a key role in both public finance and trade facilitation.

https://www.mra.mu/

Trade Agreements

Mauritius operates a highly diversified trade agreement network, combining regional African integration (SADC, COMESA, AfCFTA), major bilateral FTAs (India, China, UK & Turkey), and preferential access to EU/US markets and AGOA.
Mauritius - Trade Agreements

Tariffs

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03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine

20 tariff lines

HS code Product MFN AfCFTA COMESA-FTA COMESA-PTA EU iEPA IOC Mauritius-China FTA Mauritius-Turkiye FTA Mauritius-India CECPA Mauritius-Pakistan PTA SADC UK-ESA EPA Mauritius-UAE CEPA
0306.11.00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.12.00 Lobsters (Homarus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.14.00 Crabs 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.15.00 Norway lobsters (Nephrops norvegicus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.16.00 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.17.00 Other shrimps and prawns 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.19.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.31.00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.32.00 Lobsters (Homarus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.33.00 Crabs 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.34.00 Norway lobsters (Nephrops norvegicus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.35.00 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.36.00 Other shrimps and prawns 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.39.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.91.00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.92.00 Lobsters (Homarus spp.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.93.00 Crabs 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.94.00 Norway lobsters (Nephrops norvegicus) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.95.00 Shrimps and prawns 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0306.99.00 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

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Export and Import Requirements

Compliance Requirements

Mauritius' Trade Portal - Mauritius Trade Easy provides trade related information to facilitate imports and exports in Mauritius. Other Governments such as the Mauritius Revenue Authority, Mauritius Economic Development Board also provide trade related information.
https://www.mauritiustrade.mu/en

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