CUSTOMS DUTIES: BRAZIL TO MAURITIUS

Overview of Customs Duties: Brazil to Mauritius

Trade between Brazil and Mauritius is governed by Mauritius's customs regulations, which have undergone significant liberalization in recent years. Mauritius maintains a relatively streamlined trade regime with a focus on facilitating international commerce. As an exporter from Brazil, it is essential to understand the tariff structure, documentation requirements, and regulatory compliance procedures applicable to goods entering Mauritius. This guide provides comprehensive information on customs duties and import regulations for Brazilian exporters.

General Duty Rates

Mauritius applies both specific and ad valorem tariff rates. The ad valorem tariff structure consists of five tariff bands, with rates ranging from zero to 100 percent. Customs duties are calculated based on the CIF (Cost, Insurance, and Freight) value of imported goods. Below is a summary of typical duty rates by product category:

Product Category	Duty Rate Range	Additional Notes
General Merchandise	0% - 100%	Five tariff bands: 0%, 5%, 10%, 15%, 30%, and 100%
Vehicles	Varies by HS code	Subject to both customs duties and excise duties
Electrical Appliances	Varies by HS code	Subject to both customs duties and excise duties
Petroleum Products	Varies by HS code	Subject to excise duties in addition to customs duties
Sugar-Sweetened Products	Varies by HS code	Subject to excise duties
Alcoholic Beverages	Varies by HS code	Subject to excise duties
Cigarettes & Tobacco	Varies by HS code	Subject to excise duties
Plastics (Excisable goods in plastic bottles)	Varies by HS code	Subject to excise duties

Value-Added Tax (VAT): With certain exceptions, goods imported into Mauritius are subject to a 15 percent VAT in addition to customs duties.

Required Documentation

Brazilian exporters must prepare and submit the following documentation for customs clearance in Mauritius:

• Commercial Invoice (original and copies)
• Packing List detailing contents and weights
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (where applicable, particularly for preferential trade arrangements)
• Import License or Permit (if required for specific product categories)
• Insurance Certificate (if CIF terms are used)
• Product-specific certificates (e.g., health certificates for agricultural products, quality certifications)
• Customs Declaration Form completed according to Mauritius customs procedures
• Any relevant technical documentation or specifications

Important Regulations

• Tariff Classification: Goods must be correctly classified according to the Harmonized System (HS) codes listed in Part I of the First Schedule to the Customs Tariff Act and the First Schedule to the Excise Act.
• CIF Valuation: Customs duties are assessed on the CIF (Cost, Insurance, and Freight) value of imported goods, not the ex-factory price.
• Excise Duties: Certain product categories including vehicles, electrical appliances, petroleum products, sugar-sweetened items, alcoholic beverages, and cigarettes are subject to additional excise duties beyond standard customs tariffs.
• Labeling and Marking: All imported goods must comply with Mauritius labeling and marking requirements, including language specifications and product information.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted from importation. Exporters should verify product eligibility before shipment.
• Customs Database: For precise tariff rates applicable to specific products, consult the Integrated Tariff available through the Mauritius Revenue Authority (MRA) at https://www.mra.mu/index.php/customs1/tariff-information or the Customs Info Database tariff look-up tool on trade.gov.

Trade Agreements

Mauritius is party to various regional and international trade agreements that may provide preferential tariff rates for qualifying imports. Brazilian exporters should investigate whether their products qualify for preferential treatment under applicable trade agreements. A Certificate of Origin may be required to claim preferential rates. For detailed information on applicable trade agreements and eligibility requirements, consult with the Mauritius Revenue Authority or your trade compliance advisor.

Note: This guide provides general information based on current Mauritius customs regulations. Tariff rates and regulations are subject to change. For the most current and product-specific information, contact the Mauritius Revenue Authority or consult with a customs broker or trade compliance specialist before shipping goods.