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Import Duty, Customs & AEO Status in Mauritius (2025)

The essentials of Mauritian customs — HS classification, duty rates, VAT on imports, and the Authorised Economic Operator (AEO) programme.

Anexa Biz Sep 19, 2025 9 min read
Cargo containers at Mauritius port illustrating customs duty and AEO status

The import cost stack

  • Customs duty (0%–80% depending on HS code).
  • Excise duty on specific goods (alcohol, tobacco, motor vehicles).
  • VAT at 15% on CIF value + duty + excise.
  • Environmental protection fee / MRA fees on some categories.

Authorised Economic Operator (AEO)

  • Voluntary MRA Customs programme for compliant importers.
  • Benefits: fast-track clearance, reduced examinations, deferred payment of duty.
  • Application requires solid compliance track record and internal control review.

Frequently asked questions

Q. Are goods entering the Mauritius Freeport dutiable?

No. Freeport operators benefit from duty and VAT exemption on goods held in the Freeport, subject to Freeport Act rules.

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