Indian Ocean Commision

Presently, only Mauritius and Madagascar are granting trade preferences under the IOC trade regime and there are no customs duties for products meeting the IOC rules of origin between the two countries.

Rules of Origin

The rules of origin are applicable under the IOC are as follows:

• The goods should be wholly produced or obtained in a member state (that is, they should contain no materials imported from outside the common market); or
• The goods should be produced in the member states and the CIF value of any foreign (that is, non-COMESA) materials should not exceed 60% of the total cost of all materials used in their production; or
• The value added resulting from the process of producing the goods from imported materials should account for at least 35% of the ex-factory cost of the goods.

IOC Exporter’s Guide

Certificate of Origin

The IOC Certificate of Origin is sold by the Mauritius Chamber of Commerce and Industry and approved by the Customs Department of the Mauritius Revenue Authority:

Mauritius Revenue Authority
Customs Department
Export Section
Dragon House
Pump Street
Port Louis

Tel: (230) 206 3400
Fax: (230) 240 0434
Email: customs@mra.mu

Website: http://www.gov.mu/portal/sites/mra/updcus.htm

For the Customs Department to approve the Certificate, the following documents must be submitted:

• IOC Certificate of Origin duly filled
• Customs Declaration (Export and Import)
• Export Invoice
• Appropriate certified costing for value added requirements
• Any other document as may be required by Customs  

• IOC

Chambers of Commerce: