Mauritius Import Duties & Taxes Explained

Customs duty in Mauritius is calculated on the CIF value (Cost of goods + Insurance + Freight) and typically applies when your shipment exceeds 1,000 MUR. Most consumer goods range from 0% to 30%, with duty often charged only on the value exceeding the 1,000 MUR allowance for personal items and gifts.

Mauritius charges a 15% Value Added Tax (VAT) on imports, plus Customs Duty ranging from 0% to 30% depending on the item type. These taxes typically apply when your shipment exceeds the 1,000 MUR personal allowance threshold, with charges calculated on the value above this amount.

Your shipment to Mauritius has a 1,000 MUR exemption threshold for personal imports and gifts. This de minimis allowance means duties and VAT only apply to values exceeding this amount when your package arrives.

The standard VAT rate in Mauritius is 15% on imports exceeding the 1,000 MUR threshold. This tax is calculated on the total CIF value (cost, insurance, and freight) plus any applicable Customs Duty.

Customs Duty typically applies only when the total shipment value exceeds 1,000 MUR, with rates ranging from 0% to 30% depending on the item type.

For personal items, Mauritius Customs often charges Duty and VAT only on the value exceeding the 1,000 MUR allowance. The taxable amount is the portion of your CIF value that sits above this threshold rather than the full declared value.

Yes, carriers like DHL or FedEx typically charge a disbursement or handling fee if they pay your taxes to Customs on your behalf. Expect these fees to start around 500–800 MUR, plus applicable VAT on the service itself.

The Mauritius Revenue Authority (MRA) Customs is responsible for assessing and collecting all import taxes and duties. Your carrier will usually collect these fees from you upon delivery or before releasing the package.