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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17 Sugars and sugar confectionery

29 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
1701.12.00 Beet sugar 100% 100% 0% 10% 100% 0% 100% 100% 100% 100% 0% 100% 100%
1701.13.10 Cane sugar specified in Subheading Note 2 to this Chapter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1701.13.90 Cane sugar specified in Subheading Note 2 to this Chapter 100% 100% 0% 10% 100% 0% 100% 100% 100% 100% 0% 100% 100%
1701.14.10 Other cane sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1701.14.90 Other cane sugar 100% 100% 0% 10% 100% 0% 100% 100% TRQ of 5000 tons of sugar @ 50% MOP - speciality sugar (40%) 100% 0% 100% 100%
1701.91.00 Containing added flavouring or colouring matter 100% 100% 0% 10% 100% 0% 100% 100% 100% 100% 0% 100% 100%
1701.99.10 Other 100% 100% 0% 10% 100% 0% 100% 100% 100% 100% 0% 100% 100%
1701.99.90 Other 100% 100% 0% 10% 100% 0% 100% 100% 100% 100% 0% 100% 100%
1702.11.10 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.11.90 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.19.10 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.19.90 Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.20.10 Maple sugar and maple syrup 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.20.90 Maple sugar and maple syrup 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.30.10 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.30.90 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.40.10 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.40.90 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.50.10 Chemically pure fructose 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
1702.50.90 Chemically pure fructose 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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