Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.

Mauritius has a relatively streamlined trade regime and over the past several years the government has taken steps to liberalize trade by lowering import tariffs over a wide range of products.  Import tariffs are levied as specific tariffs and ad valorem tariffs.  The ad valorem tariff rates currently range from zero to 30 percent, while the number of tariff bands currently stands at five (zero, five, 10, 15, and 30 percent).

Customs Duties are normally imposed on the CIF (Cost, Insurance, and Freight) value of imported goods.  Vehicles, petroleum, alcoholic drinks, and cigarettes are subject to excise duties.  With some exceptions, goods imported into Mauritius are also subject to a 15 percent Value Added Tax (VAT).  The tariff rates for different types of goods are listed in the Customs Tariff Schedule.
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.