Mauritius has a liberalised import sector, which enables almost all types of goods to be brought into the country, some of which may require special permits or certificates.

The following import documents are required by Customs:

• Invoice, showing the FOB and CIF value of goods
• Packing list
• Bill of lading / Airway bill
• Bill of entry
• Insurance certificate (if applicable)
• Certificate of inspection (if applicable)
• Certificate of origin (if applicable)
• Import permits (if applicable)

Certificate of origin
Goods originating from a scheduled territory benefit from a preferential rate of customs duties. In order to benefit from this, a certificate of origin must be produced to the Customs Department. It has to be issued in the scheduled territory where the goods originate. This certificate must be signed or visaed by a Government Authority or by a Chamber of Commerce in the originating scheduled territory.

• EUR 1 certificate issued under the Cotonou Convention
• COMESA certificates of origin
• SADC certificates of origin
• IOC Certificates of origin
• Certificates issued by Chambers of Commerce or other approved bodies

Import Permits
A few products are subject to import permits(Annex 3), mainly for health, security, environmental purposes and national interest. The Ministry of Commerce is responsible for the control of importation of these items in collaboration with other controlling agencies.Import permits normally require clearance from the relevant Authorities, e.g.:

• Ministry of Agriculture for agricultural goods (the Plant Quarantine Service) and for animal products (the Veterinary Division);


• Ministry of Health for prepared foods, drugs, and chemicals with potential adverse effects on health;


• Police for arms and ammunitions;


• Ministry of Information for cinema films;


• Mauritius Telecom for telecommunications equipment.


• Ministry of Fisheries for fish and fish products

The submission of an application and issue of an import permit is carried out electronically under the TradeNet Phase 5 System. Application for import permit is needed only for controlled goods. The guidelines for import permit (Annex 7) describes the TradeNet Phase 5 system and explains how to join in.

Importation and control of agricultural goods
Import permits from the Ministry of Agriculture are required for grains, plants, or seeds, animal foodstuffs, meat, fish products, and live animals.
· Plants, fruit and vegetables require a phytosanitary certificate;
· Livestock, meat and offals require a health certificate (veterinary control);
· Alcoholic beverages require a certificate of analysis on first importation for Customs and Excise.

Importation and control of drugs
The Ministry of Health has drawn up a list of essential substances required to meet the country's medical needs. Controlled drugs like psychotropic drugs and narcotics, which are subject to international control under International Conventions, are imported through an import-export licensing system. The quantities of these drugs are strictly controlled in order to ensure their legitimate use.

As regards the import of other drugs for use in the public sector, they are subject to international tenders. Imported pharmaceuticals must be registered for sale in their country of origin. Registered wholesale pharmaceutical establishments import medicines for sale in the private sector. They are required to be registered with the Pharmacy Board prior to importation in accordance with the Pharmacy Act 1985.

Importation and control of pesticides
The Pesticide Control Act outlines requirements for packaging and marketing of pesticides. The importer has to provide evidence that the pesticide that he proposes to import into Mauritius is registered in the country of origin. Based on the information submitted, the Pesticides Control Board examines the request on a case by case basis and decides as to whether or not an import permit can be granted.

Safety Standards
Arms, ammunition, dynamite and explosives are subject to control. Import and sale of electric water heaters are subject to control. The safety standards applicable are the same as British ones.

Prohibited Imports
There are a number of products that cannot be imported, mainly due to safety reasons. Annex 4 gives the list of products which are prohibited imports.

Import Monopoly
For certain strategic reasons, trade in some products is carried out by para-statal organisations. The State Trading Corporation (STC), the Agricultural Marketing Board (AMB), and the Mauritius Meat Authority (MMA) are the main para-statal organisations involved in the procurement and storage of certain products. The retailing is left to the private sector.

The State Trading Corporation is the only authorised importer of ration rice, wheat flour and petroleum products. The importation of luxury rice is entrusted to the private sector, and the importation of cement is shared between the State Trading Corporation and the privately owned Mauritius Portland Cement Company Ltd. The STC manages storage facilities for rice and flour, and it is responsible for the distribution of staple foods. Local oil companies distribute petroleum products.

The Agricultural Marketing Board holds monopoly and, in certain cases, monitors importation of agricultural products which compete with domestically produced goods for which there are marketing schemes and guaranteed prices, such as: potatoes, onions, garlic, maize, turmeric, cardamom.

The Meat Authority is a para-statal body functioning under the aegis of the Ministry of Agriculture. This Authority has the power to establish and manage abattoirs, purchase and import livestock for slaughter, control and regulate the sale of meat and meat products and, with the approval of the Ministry of Commerce, to fix prices.

The Tobacco Board purchases all the local tobacco production, at prices based on production costs. The tobacco is afterwards sold to the sole manufacturer, British American Tobacco Plc Ltd. Imports for blending purposes are effected by the manufacturer who must apply for an import permit obtainable from the Tobacco Board.

The Tea Board issues import and export permits. Imports by manufacturers are permitted for blending purposes while private traders may import those types of teas that are not grown in Mauritius. For tea imports, the payment of a license fee, a statutory levy and a cess are required.

The Mauritius Sugar Syndicate is the sole supplier of sugar for domestic consumption. It is also responsible for the management of all sugar production sold abroad.