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1. The Consumer Protection (Price and Supplies Control) Act

This Act makes provision for the control of trading practices and prices in Mauritius and grants powers to the Minister to control prices of goods specified in the First Schedule.

Consumer Protection (Price and Supplies Control) Act 1998
The Consumer Protection (Consumer Goods) (Maximum Price) Regulations 1998
The Consumer Protection (Consumer Goods) (Maximum Mark-Up) Regulations 1998
The Consumer Protection (Consumer Goods) (Maximum Recommended Retail Price) (Code of Practice) Regulations 2008
Consumer Protection (Export Control) Regulations 2000
Consumer Protection (Control of Imports) Regulations 1999
Consumer Protection (Scrap Metal) Regulations 2007
Laser Pointers (Safety) Regulations 2007
Plastic and Polyethylene Pipes and Fittings (Mauritius Standard Specifications) Regulations 2007
The Consumer Protection (Trade Fair and Exhibition) Regulations 2003
Consumer Protection (Importation and Sale of Second-hand Motor Vehicles) Regulations 2004
Toys (Safety) Regulations 1994


2. The Fair Trading Act

This Act makes provision with respect to measures to ensure fair trading in Mauritius and the prevention of practices that mislead or confuse consumers. The Act prescribes rules of fair trade and empowers the Minister to: (a) appoint technical committees; (b) to make Regulations for the purpose of this Act and for the purpose of regulating consumer trade practices; and (c) to issue compulsory codes of practice.

Fair Trading Act 1979
Commodities (Indication of Origin) Regulations 1981
Pre-packaged Food Regulations 1989
Steel Bars and Steel Wires (Mauritian Standard Specifications) Regulations 1988


3. The Legal Metrology Act

This Act provides for standards of measurement of goods placed on the market in Mauritius and the labelling of such goods in accordance with standards provided.

Legal Metrology Act 1985
Legal Metrology (Pre-packed Commodities) Regulations 2006


4. The Competition Act

The object of this Act is to establish the legal framework for the control of restrictive business practices with a view to enhancing competition in Mauritius through measures designed to promote efficiency, adaptability and competitiveness in the economy for the end purpose of widening the range of customer choice in obtaining goods and services at a fairer and more competitive price.

Competition Act 2007


5. The Customs Act

The Customs Act 1998 establishes the legal framework for the collection and management of customs duties, excise duties and taxes. The Act also provides for the inspection of goods at clearing and in bonded warehouses.

Customs Act 1988
Customs Regulations 1989
Excise Act 1994
Customs (Cargo Community System) Regulations 2008
Customs (Movement Certificate EUR 1) Regulations 2005
Customs (Computer Document) Regulations 1994
The Customs (Use of Computer) Regulations 1997


6. The Value Added Tax Act

The Customs Act provides for the replacement of the sales tax on goods by a value added tax on goods and services. The Act establishes the legal framework for the administration of the value added tax and its modes of payments and returns.

The Value Added Tax Act 1998
The Value Added Tax Regulations 1998
The VAT (Solidarity Levy) Regulations 2006

 
 
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