CUSTOMS DUTIES: SOUTH AFRICA TO MAURITIUS

Overview of Customs Duties from South Africa to Mauritius

Mauritius maintains a relatively streamlined and liberalized trade regime with a structured approach to import tariffs. When exporting goods from South Africa to Mauritius, exporters should be aware that Mauritius has implemented a progressive tariff system designed to facilitate trade while protecting certain domestic industries. The island nation has taken deliberate steps over recent years to lower import tariffs across a wide range of products, making it an accessible market for South African exporters.

Customs duties in Mauritius are calculated based on the CIF (Cost, Insurance, and Freight) value of imported goods. This valuation method is standard practice and should be clearly documented in all commercial invoices and shipping documents. Understanding the applicable tariff bands and duty rates for your specific products is essential for accurate cost forecasting and competitive pricing.

General Duty Rates

Mauritius operates a five-band tariff system with the following ad valorem rates:

Tariff Band	Ad Valorem Rate	Typical Product Categories
Band 1	0%	Essential goods, raw materials, and selected imports
Band 2	5%	Varies by HS code - contact our experts
Band 3	10%	Varies by HS code - contact our experts
Band 4	15%	Varies by HS code - contact our experts
Band 5	30%	Varies by HS code - contact our experts
Special Band	100%	Highly protected or sensitive goods - varies by HS code

Additional Duties: Beyond standard customs duties, certain product categories are subject to excise duties. These include vehicles, electrical appliances, petroleum products, sugar-sweetened products, excisable goods contained in plastic bottles, alcoholic beverages, and cigarettes. Most imported goods are also subject to a 15% Value Added Tax (VAT).

Required Documentation

• Commercial Invoice (clearly showing CIF value)
• Bill of Lading or Airway Bill
• Packing List with detailed product descriptions
• Certificate of Origin (particularly important for preferential trade agreements)
• Import License (if required for specific product categories)
• Health and Safety Certificates (for applicable goods)
• Product-specific certifications or compliance documents
• Customs declaration forms as required by Mauritian authorities

Important Regulations

Tariff Classification: Each product must be correctly classified according to the Harmonized System (HS) code. The specific tariff rate depends on the HS code classification, which determines which of the five tariff bands applies. Misclassification can result in penalties and delays.

Valuation Method: Customs duties are calculated on the CIF value of goods. Ensure all invoices accurately reflect the true commercial value, including freight and insurance costs to the port of entry in Mauritius.

VAT Application: The standard 15% VAT applies to most imported goods and is calculated on the duty-inclusive value. This is in addition to customs duties and should be factored into total landed costs.

Excise Duties: Products falling into excisable categories face additional taxation beyond standard customs duties. Verify whether your products fall into these categories before shipment.

Trade Agreements

Mauritius is party to several regional and international trade agreements that may provide preferential tariff treatment for South African goods. These agreements can significantly reduce or eliminate customs duties on qualifying products. Key agreements include participation in African trade frameworks and bilateral arrangements with trading partners.

To determine if your products qualify for preferential rates under existing trade agreements, consult the Mauritius Revenue Authority (MRA) Integrated Tariff database or engage with a customs broker familiar with current preferential trade arrangements between South Africa and Mauritius.

For Specific Tariff Information: The Mauritius Revenue Authority maintains an Integrated Tariff available at https://www.mra.mu/index.php/customs1/tariff-information. For precise duty calculations on your specific products, consult this resource or contact a customs specialist, as tariff rates vary significantly by HS code classification.