Excise Duty An excise duty is applicable on selected items (alcoholic beverages, motor vehicles, petroleum products, tobacco products) both at importation and on local manufacture (exports are exempt). Annex 6 gives the  list of concessions on excisable goods imported into Mauritius.

Value-Added Tax
The rate of value-added tax of 15% is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person/corporate body in the course of furtherance of any business carried on by him/it. VAT is also payable on the importation of goods into Mauritius, irrespective of whether the importer is a taxable person or not.

A taxable supply is a supply of goods or of services which are performed or utilised in Mauritius and which is chargeable with VAT. All taxable supplies of a person in business are liable for VAT. Tax is therefore collected by adding or including it in the price charged (output tax) or by being charged the amount on goods and services purchased from other businesses (input tax). There are various exemptions to the VAT, including essential items. For more information, please click here.

Tax
Under the Customs Tariff Act, the Customs Department administers numerous schemes of exemption and concession of duty to various sectors of agriculture, industry and travellers. Drawback is allowed on goods, which have been imported for the purpose of undergoing processing, and thereafter exported. Provisions are also made for the temporary admission of goods.