RESTRICTED  
  
WT/TPR/S/417  
5 October 2021  
(21-7465) Page: 1/116 
Trade Policy Review Body   
 
  
TRADE POLICY REVIEW  
REPORT BY THE SECRETARIAT  
MAURITIUS  
This report, prepared for the fifth Trade Policy Review of Mauritius, has been drawn up by the WTO 
Secretariat on its own responsibility. The Secretariat has, as required by the Agreement establishing 
the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing the World 
Trade Organization), sought clarification from Mauritius on its trade policies and practices.  
 
Any technical questions arising from this rep ort may be addressed to Jacques Degbelo 
(tel. 022 739 5583), Thomas Friedheim (tel. 022 739 5083), and Catherine Hennis -Pierre 
(tel. 022 739 5640).  
 
Document WT/TPR/G/ 417 contains the policy statement submitted by Mauritius.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Review Body on Mauritius. This report was drafted in 
English.  
  WT/TPR/S/ 417 • Mauritius  
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  7 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ........................  11 
1.1   Main Features of the Economy  ................................ ................................ ....................  11 
1.2   Recent Economic Developments ................................ ................................ ..................  13 
1.3   Foreign Investment  ................................ ................................ ................................ ... 15 
1.4   Trade Performance  ................................ ................................ ................................ ... 16 
1.4.1   Trade in goods  ................................ ................................ ................................ ...... 16 
1.4.2   Trade in services  ................................ ................................ ................................ ... 17 
2   GOVE RNEMENT TRADE AND INVESTMENT REGIMES  ................................ ..................  21 
2.1   General Framework  ................................ ................................ ................................ .. 21 
2.2   Trade Policy Objectives  ................................ ................................ .............................  24 
2.3   Trade Agreements and Arrangements  ................................ ................................ ..........  24 
2.3.1   WTO ................................ ................................ ................................ ....................  24 
2.3.2   Regional and preferential agreements  ................................ ................................ ....... 26 
2.4   Investment Regime  ................................ ................................ ................................ .. 29 
2.4.1   Overview  ................................ ................................ ................................ ..............  29 
2.4.2   Movement of labour and residence  ................................ ................................ ...........  30 
2.4.3   Tax provisions affecting foreign investments  ................................ ..............................  31 
2.4.4   Participation in international investment agreements  ................................ ..................  33 
2.5   Participation in Arbitral and Dispute Sett lement Conventions and Bodies  ...........................  34 
3   TRADE POLICIES AND PRACTICES BY MEASURE  ................................ ........................  35 
3.1   Measures Directly Affecting Imports  ................................ ................................ ............  35 
3.1.1   Customs procedures and valuation  ................................ ................................ ...........  36 
3.1.2   Rules of origin  ................................ ................................ ................................ ....... 37 
3.1.3   Tariffs and other import taxes  ................................ ................................ ..................  38 
3.1.3.1    General features  ................................ ................................ ................................ . 38 
3.1.3.2    Applied MFN tariffs  ................................ ................................ ..............................  39 
3.1.3.3    Bound tariffs  ................................ ................................ ................................ ...... 41 
3.1.3.4    Tariff preferences  ................................ ................................ ................................  41 
3.1.3.5   Tariff exemptions and concessions  ................................ ................................ .........  42 
3.1.3.6    Value added tax (VAT)  ................................ ................................ .........................  42 
3.1.3.7    Excise and other duties  ................................ ................................ ........................  45 
3.1.4   Import prohibitions, restrictions, and licensing  ................................ ...........................  46 
3.1.5   Anti-dumping, countervailing, and safeguard measures  ................................ ...............  49 
3.2   Measures Directly Affecting Exports  ................................ ................................ .............  49 
3.2.1   Registration and documentation  ................................ ................................ ...............  49 
3.2.2   Export taxes, charges, and levies  ................................ ................................ .............  50 
3.2.3   Export prohibitions, restrictions, and licensing  ................................ ............................  50 
3.2.4   Export incentives  ................................ ................................ ................................ ... 51 WT/TPR/S/ 417 • Mauritius  
 
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  3.2.4.1    Tax incentives  ................................ ................................ ................................ .... 51 
3.2.4.2    Freeport Scheme  ................................ ................................ ................................  51 
3.2.4.3    Duty drawback  ................................ ................................ ................................ ... 52 
3.2.4.4    Export finance and insurance  ................................ ................................ ................  52 
3.2.4.5    Other export subsidies  ................................ ................................ .........................  53 
3.2.4.6    Export promotion and marketing schemes  ................................ ..............................  53 
3.3   Measures Affecting Production and Trade  ................................ ................................ ..... 54 
3.3.1   Standards and other technical requirements  ................................ ..............................  54 
3.3.2   Sanitary and phytosanitary measures  ................................ ................................ ....... 55 
3.3.3   Government procurement  ................................ ................................ .......................  57 
3.3.4   Incentives  ................................ ................................ ................................ ............  60 
3.3.5   State trading, state -owned enterprises, and privatization  ................................ .............  62 
3.3.5.1    State trading  ................................ ................................ ................................ ...... 62 
3.3.5.2    State -owned enterprises and privatization  ................................ ..............................  63 
3.3.6   Competition policy and price controls  ................................ ................................ ........  64 
3.3.6.1    Competition policy  ................................ ................................ ..............................  64 
3.3.6.2    Price controls  ................................ ................................ ................................ ..... 67 
3.3.7   Intellectual property rights (IPRs)  ................................ ................................ ............  69 
3.3.7.1    Overview  ................................ ................................ ................................ ...........  69 
3.3.7.2    Copyrights and related rights  ................................ ................................ ................  71 
3.3.7.3    Other intellectual property rights  ................................ ................................ ...........  71 
3.3.7.4    Enforcement and border measures  ................................ ................................ ........  72 
4   TRADE POLICIES BY SECTOR  ................................ ................................ .....................  73 
4.1   Agriculture and Fisheries  ................................ ................................ ...........................  73 
4.1.1   Main features  ................................ ................................ ................................ ........  73 
4.1.2   Agricultural policy  ................................ ................................ ................................ .. 73 
4.1.2.1    Overview  ................................ ................................ ................................ ...........  73 
4.1.2.2    Market access  ................................ ................................ ................................ ..... 74 
4.1.2.3    Agricultural state trading enterprises  ................................ ................................ ..... 75 
4.1.2.4    Domestic support  ................................ ................................ ................................  76 
4.1.2.5    Export measures  ................................ ................................ ................................ . 80 
4.1.3   Sugar  ................................ ................................ ................................ ...................  80 
4.1.4   Fisheries  ................................ ................................ ................................ ...............  83 
4.2   Energy and Water  ................................ ................................ ................................ ..... 86 
4.2.1   Electricity  ................................ ................................ ................................ .............  86 
4.2.2   Petrol eum products  ................................ ................................ ................................  88 
4.2.3   Water  ................................ ................................ ................................ ..................  89 
4.3   Manufacturing  ................................ ................................ ................................ ..........  89 
4.4   Services  ................................ ................................ ................................ ..................  91 
4.4.1   Horizontal measures  ................................ ................................ ...............................  92 WT/TPR/S/ 417 • Mauritius  
 
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  4.4.2   Financial services  ................................ ................................ ................................ ... 93 
4.4.2.1    Overview  ................................ ................................ ................................ ...........  93 
4.4.2.2    Banking and other financial services  ................................ ................................ ...... 95 
4.4.2.3    Insurance  ................................ ................................ ................................ ..........  96 
4.4.2.4    Securities and other financial services  ................................ ................................ .... 98 
4.4.3   Telecommunications  ................................ ................................ ...............................  99 
4.4.3.1    Overview  ................................ ................................ ................................ ...........  99 
4.4.3.2    Regulation  ................................ ................................ ................................ ....... 100 
4.4.3.3    Commitments under trade agreements  ................................ ................................  101 
4.4.4   Transport  ................................ ................................ ................................ ...........  102 
4.4.4.1    Port services  ................................ ................................ ................................ .... 103 
4.4.4.2    Maritime transport  ................................ ................................ ............................  104 
4.4.4.3    Land transport  ................................ ................................ ................................ .. 105 
4.4.4.4    Airport services  ................................ ................................ ................................ . 105 
4.4.4.5    Air transport services  ................................ ................................ .........................  105 
4.4.5   Tourism  ................................ ................................ ................................ ..............  107 
4.4.6   Professional and other business services  ................................ ................................ . 109 
5   APPENDIX TABLES  ................................ ................................ ................................ .. 112 
 
CHARTS  
 
Chart 1.1 Product composition of merchandise trade, 2014 and 2020  ................................ ...... 19 
Chart 1.2 Direction of merchandise trade, 2014 and 2020  ................................ ......................  20 
Chart 3.1 Importation under preferential tariff regimes in 2019  ................................ ..............  38 
Chart 3.2 Distribution of MFN tariff rates, 2021 ................................ ................................ .... 40 
Chart 3.3 Subsidized Credit to MSMEs, 2021  ................................ ................................ ........  62 
Chart 3.4 Exports and imports of fees for the use of intellectual property  ................................ . 70 
Chart 4.1 Indicators of telecommunications, 2021  ................................ ................................  99 
Chart 4.2 Transport services trade, 2013 -19 ................................ ................................ ...... 102 
Chart 4.3 Expansion of the Mauritian tourist sector, 2008 -20 ................................ ...............  108 
 
TABLES  
 
Table 1.1. Selected macroeconomic indicators, 2014 -20a ................................ .....................  11 
Table 1.2 Balance of payments, 2014 -20a ................................ ................................ ..........  15 
Table 1.3 Trade in services, 2014 -20 ................................ ................................ ................  17 
Table 2.1 Main trade -related legislation, 2021  ................................ ................................ .... 23 
Table 2.2 WTO notifications, 2014 -April 2021  ................................ ................................ ..... 25 
Table 2.3 Participation in RTAs, by date of notification, June 2021  ................................ .........  27 
Table 2.4 Foreign in vestment restrictions, 2021  ................................ ................................ . 29 
Table 3.1 Notification status of TFA measures, September 2021  ................................ ...........  35 WT/TPR/S/ 417 • Mauritius  
 
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  Table 3.2 Use of risk -management channels, 2014 -20 ................................ .........................  36 
Table 3.3 Assessment Review Committee caseload, 2013 -20 ................................ ................  37 
Table 3.4 Revenues from customs duties, VAT, and excise taxes, FY 2007/08 to FY  2019/20
  ................................ ................................ ................................ ..........................  38 
Table 3.5 Structure of applied MFN tariffs, 2007 -21 ................................ ............................  39 
Table 3.6 Applied MFN tariffs, 2021  ................................ ................................ ..................  40 
Table 3.7 Preferential tariffs, 2021  ................................ ................................ ...................  42 
Table 3.8 VAT -exem pt supplies, 2021  ................................ ................................ ...............  43 
Table 3.9 VAT zero -rated items  ................................ ................................ ........................  44 
Table 3.10 Import prohibitions, 2021  ................................ ................................ ................  46 
Table 3.11 Import permit requirements for restricted goods, 2021  ................................ ........  47 
Table 3.12 Export permit requireme nts, 2021  ................................ ................................ .... 50 
Table 3.13 Activities eligible under the Freeport Scheme, 2021 and changes since 
2014  ................................ ................................ ................................ ..........................  51 
Table 3.14 Public procurement above MUR  100,000 (USD  2,500), 2016 -20 ............................  57 
Table  3.15 Thresholds for Central Procurement Board (CPB) approval of procurements by 
public bodies, 2021  ................................ ................................ ................................ ........  58 
Table 3.16 Independent Revie w Panel caseload, 2008 -13 ................................ ....................  59 
Table 3.17 Incentives offered under selected support programmes, 2021  ...............................  60 
Table 3.18 Products imported by the State Trading Corporation  ................................ ............  63 
Table 3.19 Selected state shareholdings, 2021  ................................ ................................ ... 63 
Table 3.20 Investigations by the Competition Commission, June  2014-June 2021  ....................  65 
Table 3.21 Overview of imported products subject to price control, 2021  ...............................  68 
Table 3.22 Membership in IPR Treaties ................................ ................................ ..............  70 
Table 4.1 Imports of potatoes and onions, 2016 -20 ................................ ............................  75 
Table 4.2 Domestic support and export subsidies  ................................ ................................  77 
Table 4.3 Agricultural incentive schemes, FY 2019/20  ................................ .........................  77 
Table 4.4 Producer prices for sugar, 2020 crop  ................................ ................................ ... 82 
Table 4.5 Sugar production, trade, and consumption  ................................ ...........................  83 
Table 4.6 Fish production and trade, 2014 -20 ................................ ................................ .... 84 
Table 4.7 Number of fishing licences issued to foreign vessels, Ju ly 2019 -June 2020  ...............  85 
Table 4.8 Electricity mix, 2020  ................................ ................................ .........................  88 
Table 4.9 Main services sectors covered by trade agreements, 2021  ................................ ..... 92 
Table 4.10 Conditions of work for foreign natural persons, China FTA and CECPA with 
India  ................................ ................................ ................................ ..........................  93 
Table 4.11 Structure of the banking sector, 2014 and 2021  ................................ .................  95 
Table 4.12 Indicators of port traffic, 2013 -20 ................................ ................................ ... 103 
Table 4.13 Air transport passenger statistics, 2013 -20 ................................ ......................  105 
Table 4.14 Air Transport Agreements, 2021  ................................ ................................ ..... 106 
Table 4.15 Provisions on foreign investment in the tourism sector, 2021  ..............................  108 
Table 4.16 Market access commitments in profes sional sectors, 2021  ................................ .. 110 
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  BOXES  
 
Box 2.1 Summary of legal and institutional framework  ................................ ........................  21 
Box 3.1 Trade and competition policy issues in the pharmaceutical sector, 2020  .....................  67 
 
 APPENDIX TABLES  
 
Table A1.1 Merchandise exports by group of products, 2014 -20 ................................ ............  112 
Table A1.2 Merchandise imports by group of products, 2014 -20 ................................ ...........  113 
Table A1.3 Merchandise exports by destination, 2014 -20 ................................ .....................  114 
Table A1.4 Merchandise imports by origin, 2014 -20 ................................ ............................  115 
Table A4.1 Production of main agricultural commodities, 2014 -20 . Error! Bookmark not defined.  
 
  WT/TPR/S/ 417 • Mauritius  
 
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  SUMMARY  
1. Mauritius is a small island with a population of close to 1.3 million people. About two decades 
of liberalization reforms have transformed Mauritius into an almost duty -free economy. Its openness 
to trade has been one of the reasons behind its economic success, also supported by a long tradition 
of parliamentary democracy, good governance, and strong institutions. The country  relies heavily 
on imports for its industrial inputs and for a large share of its food supplies, while maintaining the 
general openness of its services markets to foreign competition. Its trade in goods and services as 
a share of GDP declined from 105% in 2014 to 90% in 2019 and 76% in 2020. The fall in 2020 was 
mainly attributable to the COVID -19 pandemic, while the decline between 2014 and 2019 reflects, 
inter alia, the continuation of the downward trend in merchandise exports, a stagnation of services 
trade, while Mauritius was registering steady domestic growth.  The EU remains Mauritius' main 
trading partner. South Africa and the United Kingdom are the other main destinations of merchandise 
exports, while the country imports many of its manufactured good s, including petroleum products, 
from China, the United Arab Emirates, and India.  
2. Over the review period, the main drivers of growth were the services sector, particularly 
tourism, financial services, information and communications technology (ICT) service s, and 
construction. The transformation of the Mauritian economy away from its main manufacturing 
industries, namely sugar and textiles and clothing, towards a service -oriented economy continued, 
particularly as an investment gateway to Africa. The reforms  have resulted in further liberalization 
of its trade regime for goods with a generally low tariff protection and more policy emphasis on trade 
in services. However, the COVID -19 pandemic has reinforced the tendency towards greater state 
involvement in the  economy, mainly in industries considered critical to the national interest.  
3. As a result of steady economic growth (by about 3.6% per year on average over 2014 -19), 
Mauritius' per capita income reached about USD  11,000 in 2019, and unemployment declined to  
6.7%. However, pandemic -related measures, including the national lockdown with the closure of 
businesses and borders, resulted in a 15% drop in GDP and a decline in per capita income to 
USD 8,700 in 2020. The economy is expected to recover, conditional on , inter alia , good performance 
of the tourism industry with the resumption of foreign travel.   
4. Indeed, tourism remains Mauritius' flagship industry (8% of GDP in 2019) and was, until the 
pandemic, one of its fastest -growing economic activities. The tourism expansion was supported by 
the island's natural beauty; its high and rising foreign direct inv estment, including under real estate 
schemes designed for foreigners; and the prioritization of the sector by the Government since the 
1990s, underpinned by comprehensive GATS commitments. Tourist arrivals and revenue then 
plunged in 2020, with the contrac tion in the accommodation and food services subsector estimated 
at 66% in 2020.  
5. Mauritius' open capital regime and growing importance as an international investment hub, 
supported by double tax avoidance treaties, have contributed to the development of it s financial 
services, which account for about 13% of GDP. In December 2019, the total value of direct 
investment channelled abroad through the so -called Global Business sector stood at USD  39 billion, 
nearly three times the country's GDP. In 2018, followin g concerns expressed by trading partners, 
changes were brought to the way tax credits are granted to Global Business corporations that reside 
in Mauritius but conduct business mainly outside Mauritius.  
6. Over 2014 -19, the manufacturing sector posted modest growth, by 0.8% on average, owing 
to a decline in investment in the export -oriented enterprises, as well as productivity and 
competitiveness challenges particularly in the sugar and textiles industries. The sector was then 
hard-hit by the pandemic -related measures and contracted by 20% in 2020. Mauritius' new industrial 
policy has the ambitious objective to rebuild, diversify, and expand the sector towards 30% of GDP 
(up from 12% in 2020) through, inter alia , enhanced local content requirements in go vernment 
procurement.  
7. Agriculture contributes about 3.9% to GDP. Sugarcane production still plays an important, 
albeit declining, role in the economy. Mauritius has a dualistic agricultural sector with an 
export -oriented sugar industry and a self -sufficien cy-oriented food crop and livestock subsector. 
Some tropical fruits and vegetables benefit from export subsidies under a Freight Rebate Scheme. 
The country imports most of its main staples, namely wheat and rice, through the State Trading WT/TPR/S/ 417 • Mauritius  
 
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  Corporation. Ther e are various input subsidy schemes in place, and price support is provided for 
sugar, as well as for sensitive crops regulated by the Agricultural Marketing Board. The sugar import 
tariff was gradually raised from zero to 100%, which is still within Mauri tius' binding  of 122%. As a 
result, Mauritius now imports duty -free sugar from other Southern African Development Community 
(SADC) and Common Market for Eastern and Southern Africa (COMESA) countries, including Egypt.  
8. The fisheries sector remains relativel y small (about 1.2% of GDP), but provides significant 
employment in fish processing, which relies significantly on catch imported from outside the vast 
Mauritian exclusive economic zone, for further processing and export. Support to the fishing sector 
includes tariff and value added tax (VAT) exemptions on certain inputs and equipment, as well as 
financial assistance to registered fishermen and cooperatives. Mauritius has been closely following 
the WTO fisheries subsidies negotiations.  
9. Mauritius participate s actively in the work of the WTO, with timely notifications adding 
transparency to its trade regime. Mauritius also continued to pursue active trade diplomacy, 
including through the East African Community (EAC) -COMESA -SADC tripartite agreement concluded 
in 2015, and the African Continental Free Trade Area Agreement in 2019, and it started negotiations 
on a comprehensive economic partnership agreement with the European  Union also in 2019. 
Moreover, in 2021, Mauritius concluded two free trade agreements with  China and India that contain 
new commitments on trade in services. In total, Mauritius participates in eight regional trade 
agreements, all of which were notified to the WTO.  
10. Trade facilitation is an integral part of the reforms implemented by Mauritius a s it enables 
access to essential inputs for sectors driving the economy, such as tourism, manufacturing, 
transport, and business services. Mauritius was thus prompt to ratify the WTO Trade Facilitation 
Agreement in 2015 and is already implementing it fully  in all but four areas, and notified its technical 
assistance needs for full compliance. The Mauritius Trade Easy portal provides information on import 
and export procedures and applicable charges, including customs duties and local taxes, regulations, 
and required shipping documents by tariff line and by partner country. The Government's new Trade 
Obstacles Alert Mechanism platform allows operators to report exporting or importing obstacles.  
11. Mauritius pursued its tariff liberalization launched about two de cades ago, whereby the simple 
average applied MFN tariff rate declined from 6.6% in 2007 to 2.3% in 2014, and to 1.3% in 2021. 
Tariff protection for agricultural products increased from 1.8% to 3.2% over the review period, 
whereas tariff protection in the manufacturing sector declined to less than 1%, with duty -free lines 
representing 93.5% of the total tariff lines. The non -zero rates carried by the remaining 6.5% of 
tariff lines are quite high on, inter alia , sugar, tea and spices, and alcoholic beverages . 
12. Over the review period, Mauritius increased tariffs on sugar. In contrast, all non -ad valorem  
(specific) tariffs, which in the case of suits,  ranged  up to 488% (an ad valorem  equivalent), were 
reduced to zero. Tariff rates were also reduced on glassware and electrical machinery and 
equipment. Furthermore, Mauritius has also allocated preferential tariff quotas (on 101 tariff lines, 
mostly manufactured articles, spices and raw sugar) to India under their 2021 bilateral trade 
agreement. Overall, the reforms  have contributed to widening gaps between Mauritius' generally 
low applied tariff rates and its WTO binding commitments at high rates and with limited scope.   
13. Mauritius levies 15% VAT on all goods and services; and excise duties on 557 tariff lines. The 
Maurice Ile Durable (MID) levy is collected on fossil fuels as part of the country's strategy to reduce 
the demand for this product and, inter alia , increase the share of electricity generated from 
renewable sources from 24% in 2020 to 35% by 2025 and 60% b y 2030. The VAT and excise 
regimes could advantageously be reviewed in light of the numerous exemptions or concessions 
granted to certain manufacturers, farmers, fishermen, and other persons or bodies. Both excise 
duties and the MID levy were lowered on fo ssil fuels, to combat price increases.  
14. Non-automatic import licensing procedures were removed on many products. However , for 
some sensitive agricultural products, the import permit system is still used for self -sufficiency 
purposes. Also, Mauritius is in the process of revamping its Trade (Anti -dumping and Countervailing 
Measures) Act of 2010, under which no measure has been applied so far. Mauritius submitted several 
TBT and SPS notifications to the WTO during the review period , without any specific trade  concerns 
raised by Members. An import ban on c ertain types of plastic bags and other products was introduced 
in 2021 to make Mauritius a plastic -free country.  WT/TPR/S/ 417 • Mauritius  
 
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  15. Mauritius' State Trading Corporation (STC) increased its emphasis on improving governance 
and co mbating corruption, given its important role as a supplier of the country's essential 
commodities. The STC is the sole authorized importer of petroleum products; it also has exclusive 
privileges in the importation of wheat flour and rice for subsidized con sumption. The Agricultural 
Marketing Board, also notified as a state trading enterprise, controls the imports of onions, potatoes, 
and garlic for self -sufficiency reasons. A widespread system of price controls aims to ensure the 
supply of essential commodi ties at reasonable prices.  
16.  Mauritius' location in the middle of the Indian Ocean helps it to develop the redistribution of 
goods arriving from the Middle East and Asia among the other African markets, as well as the 
re-exportation of African products to Asian markets. During the review period, the Government 
accordingly continued to simplify export registration procedures and controls. The Freeport Scheme 
continues to provide incentives to companies engaged in the light processing of imported goods 
before  re-exportation, mainly to other African countries via Mauritius.  
17. Several export support schemes remain in place. Since 2017, companies engaged in exports 
of goods have been taxed at 3% instead of the general corporate tax rate of 15%. The Trade 
Promotion  and Marketing Scheme provides air freight export subsidies on all products except for  
machinery, live animals, and chemicals to most markets worldwide, while the Freight Rebate Scheme 
provides sea freight export subsidies for agricultural products. A new Export Credit Insurance 
Scheme was launched in 2015. The multiple -currency Exchange Rate Support Scheme, introduced 
in September 2017 to provide temporary support to exporters, was terminated in March 2018.  
18. The Government's Africa Strategy also encourages Mauritian entrepreneurs to invest in other 
African countries; it participates as an equity partner in the capital invested by Mauritian investors 
and has signed agreements with several African countries on the establishment and management of 
special econom ic zones. Outflows of foreign investments through Mauritius into other African 
countries have thus expanded sizeably.  
19.  Mauritius maintains several investment -incentive schemes. These schemes intensified with 
the COVID -19 crisis and include reductions in co rporate tax, exemptions of tax on dividends paid to 
shareholders, subsidized business loans, and direct investments in a wide panoply of Mauritian 
businesses through, inter alia , its investment arm, the State Investment Corporation. In May 2020, 
the Bank o f Mauritius set up the Mauritius Investment Corporation (MIC) with a budget of 
USD 2 billion, equipped with a range of equity/quasi -equity instruments to invest in distressed large 
corporations, but also in joint ventures engaged in the fishing industry. T he MIC's objectives are to 
support economic development, build self -sufficiency in key necessities, and enhance Mauritius as 
an innovation -driven economy. Recognizing that public companies may prove in the long run to be 
costly and inefficient, the Governm ent has in parallel embarked on a divestment programme 
concerning a few of its assets.  
20. Open international bidding is the main public procurement method, with a substantial share 
of Mauritius' public procurement being foreign sourced. However, several new and stringent "buy 
local" provisions were announced in 2020 as a response to the economic crisis induced by the 
COVID -19 pandemic. Mauritius is neither party nor observer to the WTO's plurilateral Agreement on 
Government Procurement.  
21. A new Industrial Prope rty Act was enacted in August 2019, consolidating existing provisions 
on the protection of patents, industrial designs, and trademarks, and providing for the protection of 
new rights such as utility models, layout designs of integrated circuits, plant vari eties, and 
geographical indications. The Act establishes the Intellectual Property Council, comprising 
representatives from government authorities and the private sector involved in the generation, 
enforcement, and protection of intellectual property (IP) rights. Given the IP exhaustion regime 
adopted by Mauritius, owners of registered trademarks may withhold their consent for parallel 
imports of registered products, including pharmaceuticals. In 2008, Mauritius ratified the Protocol 
Amending the TRIPS Agre ement, which facilitates access to medicines in countries with limited 
pharmaceuticals production capacity.  
22. The small size of the economy and the relatively high involvement of the State in economic 
activities partly explain why the Mauritius Competition Commission has been actively studying the 
effectiveness of competition and potential restrictive business practices on several markets over the WT/TPR/S/ 417 • Mauritius  
 
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  period under review, including the food and retail distribution market, the market for petroleum 
products, the p harmaceutical market, and the financial services sector.  
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  1  ECONOMIC ENVIRONMENT  
1.1  Main Features of the Economy  
1.1.  Mauritius is a small, open, island economy with a population of close to 1.3 million people 
(Table  1.1), a land area of 2,040  km², and one of the world's largest exclusive economic zones 
(EEZs) (Section  4.1.4). In 2020, the World Bank classified the country as a high -income country, 
before the impact of the COVID -19 pandemic.1 Per capita income reached USD  11,095 in 2019 
before dropping to USD  8,674 in 2020. Mauritius is among the "Very High Human Development" 
countries, ranked 66th of 189 countries in 2019.2 The country has "a record of good governance and 
strong institutions , although there has been an increase in the perception of corruption", according 
to the IMF.3 
Table 1.1. Selected macroeconomic indicators, 2014 -20a 
 
2014  2015  2016  2017  2018  2019  2020a 
GDP (MUR billion)  392.1  409.9  434.8  457.2  481.3  498.3  429.7  
GDP (USD  billion)  12.8 11.7 12.2 13.3 14.2 14.0 10.9 
GDP real growth rate 
(constant 2006 prices)  3.7 3.6 3.8 3.8 3.8 3.0 -14.9 
Population ('000)  1,260.9  1,262.6  1,263.5  1,264.6  1,265.3  1,265.7  1,265.7  
Per capita GDP at current 
market prices (USD)  10,151.7  9,258.4  9,679.5  10,482.6  11,205.9  11,095.2  8,674.0  
Unemployment rate (%)  7.8 7.9 7.3 7.1 6.9 6.7 9.2 
Gross value added (GVA) at current prices (% of GVA)  
Agriculture, forestry & 
fishing  3.7 3.6 3.6 3.5 3.2 3.3 3.9 
Mining and quarrying  0.3 0.2 0.2 0.2 0.2 0.2 0.3 
Manufacturing, of which:  15.3 14.7 14.0 13.4 12.9 12.5 12.1 
- Food excl. sugar  5.4 5.1 4.9 4.8 4.6 4.5 4.8 
- Textiles  4.6 4.6 4.1 3.9 3.6 3.4 2.9 
- Electricity, gas, steam & 
air conditioning supply  1.6 1.9 2.2 1.7 1.7 1.6 1.6 
- Water supply, sewerage, 
waste management  0.4 0.4 0.4 0.4 0.4 0.4 0.4 
Construction  4.8 4.4 4.2 4.3 4.7 5.0 4.4 
Services  74.0 74.7 75.5 76.5 76.9 77.1 77.3 
- Wholesale & retail trade; 
repair of motor vehicles & 
motorcycles  11.9 12.0 11.9 12.2 12.4 12.5 13.0 
- Transportation and 
storage  6.1 6.2 6.3 6.4 6.4 6.5 5.6 
- Accommodation and 
food service activities  6.2 6.5 6.9 7.2 7.3 6.9 2.9 
- Information & 
communication  4.3 4.4 4.2 4.2 4.2 4.3 5.2 
- Financial & insurance 
services  11.9 12.0 12.1 12.0 11.7 11.8 13.0 
- Other service activities  33.6 33.7 34.0 34.5 34.9 35.0 37.7 
Sectoral GVA real growth rates (%)  
Agriculture, forestry & 
fishing  3.7 0.3 3.7 -0.2 -1.3 4.1 -2.5 
- Sugarcane  -3.5 -3.8 5.2 -7.9 -9.1 2.4 -18.1 
- Other  6.5 1.6 3.2 2.3 0.4 4.4 -0.2 
Mining and quarrying  -2.5 -3.4 1.0 1.6 2.1 3.3 -16.6 
Manufacturing  1.8 0.1 0.3 1.5 0.7 0.5 -17.8 
- Sugar  0.8 -5.1 6.6 2.4 -19.0 9.3 -17.2 
 
1 Bank of Mauritius , World Bank Classifies Mauritius as High -Income Country , 1 July 2020 . Viewed at : 
https://www.bom.mu/media/media -releases/world -bank-classifies -mauritius -high-income -country .  
2 United Nations Development Programme, Human Development Data Center . Viewed at: 
http://hdr.undp.org/en/data .  
3 IMF (2019), Mauritius : Staff Report for the 2019 Article  IV Consultation , IMF Country Report 
No. 19/108. Viewed at: https://www.imf.org/en/Publications/CR/Issues/2019/04/29/Mauritius -Staff-Report -
for-the-2019-Article -IV-Consultation -46830 . WT/TPR/S/ 417 • Mauritius  
 
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2014  2015  2016  2017  2018  2019  2020a 
 - Food excl. sugar  2.4 3.0 1.4 0.5 3.4 1.3 -10.4 
 - Textiles  4.2 -2.8 -5.8 -0.7 -6.8 -5.9 -28.6 
Electricity, gas, steam and 
air conditioning supply  4.0 3.8 4.2 3.3 2.7 4.5 -13.8 
Water supply, sewerage, 
waste management  3.0 3.0 2.0 2.7 4.5 1.5 -3.8 
Construction  -8.5 -4.9 0.0 7.5 9.5 8.5 -25.8 
Wholesale and retail trade  2.9 2.7 3.0 2.9 3.5 3.4 -12.0 
Transportation and storage  2.8 3.4 3.9 3.7 3.5 3.2 -27.7 
Accommodation & food 
services  6.1 8.7 9.2 4.6 4.1 -1.1 -65.8 
Information and 
communication  6.4 6.9 5.9 5.5 5.5 5.5 5.9 
Financial & insurance 
services  5.5 5.3 5.7 5.5 5.4 5.2 1.0 
Public finances (in % of GDP)b  
Revenue, of which:  20.3 20.9 21.1 22.5 22.1 22.7 35.3 
- Taxes   18.4 18.5 18.9 19.5 20.0 20.1 18.8 
Total Expenditure  23.6 24.4 24.5 25.4 25.3 34.5 40.8 
Budget deficit  -3.2 -3.5 -3.5 -2.9 -3.2 -11.8 -5.6 
Total Public Sector Debt  60.6 64.8 64.5 63.4 65.3 83.4 95.0 
- Domestic  44.6 49.2 51.3 51.2 54.5 69.3 69.9 
- External  16.0 15.6 13.2 12.2 10.8 14.2 25.1 
Prices & interest rates (%)  
Inflation (CPI % change, 
period average)  3.2 1.3 1.0 3.7 3.2 0.5 2.5 
Key repo rate (end period)  4.7 4.4 4.0 3.5 3.5 3.4 1.9 
External sector  
Current account 
(USD  million)  -693.5  -420.0  -490.9  -610.7  -559.7  -723.1  -1,382.6  
Current account (% of GDP)  -5.4 -3.6 -4.0 -4.6 -3.9 -5.1 -12.7 
Trade in goods & services 
(% of GDP)  105.2  102.3  95.3 94.6 92.5 89.7 76.1 
MUR/USD  (period average)  30.6 35.1 35.5 34.5 33.9 35.5 39.3 
MUR/EURO (period average)  40.7 38.9 39.3 39.0 40.1 39.7 44.9 
Nominal effective exchange 
rate (percentage change: 
minus = depreciation)  20.5 -29.6 19.7 21.3 2.8 -3.8 .. 
Real effective exchange rate 
(percentage change: minus 
= depreciation)  29.9 -31.6 11.8 35.9 14.7 -27.3 .. 
Gross Official International 
Reserves (end -December, 
USD billion)   3.9  4.3 5.0 6.0 6.4 7.4 7.3 
 - In months of imports 
(of goods and services)  6.5 8.0 9.3 9.7 10.2 12.4 16.8 
FDI stock inward 
(USD  million)   4,180   4,364   4,617   5,222   5,490  5,780  .. 
FDI stock outward 
(USD  million)   986   733   758   748   682   697  .. 
Gross tourism earnings 
(USD  million)  1,446.8  1,431.6  1,571.9  1,747.7  1,887.1  1,779.0  448.9  
.. Not available.  
a Preliminary.  
b As from 2015, figures refer to financial year, from 1  July 2015 to 30  June 2016.  
Source:  Statistics Mauritius. Viewed at: https://statsmauritius.govmu.org/SitePages/Index.aspx ; Bank of 
Mauritius, Statistics . Viewed at: https://www.bom.mu/publications -and-statistics/statistic ; and  
Statistics Mauritius, National Accounts . Viewed at: 
https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/National_Accounts/SB_National_Acco
unts.aspx . 
1.2.  Sugar, textiles and clothing, f inancial services, and tourism are the main pillars of the economy. 
The transformation of the Mauritian economy away from sugar and textiles towards a WT/TPR/S/ 417 • Mauritius  
 
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  service -oriented economy continued during the review period (2014 -21). Services contributed 
77.3% to GDP in 2020 (up from 74% in 2014, Table 1.1).  
1.3.  Mauritius' openness to trade has been one of the reasons for its economic success. The country 
relies heavily on imports for its industrial inputs and for a large share of its food supplies, while 
maintaining its s ervices markets generally open to foreign suppliers. Thus, the fall of Mauritius' 
imports and exports as a share of its GDP, from 105.2% in 2014 to 89.7% in 20194 and 76.1% in 
2020, is striking (Table 1.1 and Section 1.4).  
1.2  Recent Economic Developments  
1.4.  Mauritius experienced steady economic growth before the COVID -19 pandemic (averaging 
3.6% in 2014 -19), and the unemployment rate declined to 6.7% in 2019. A  national lockdown was 
imposed in March 2020, which resulted in the closure of businesses and borders. The impact of the 
COVID -19 pandemic on the Mauritian economy was unparalleled – a 14.9% drop in GDP in 2020.  
1.5.  The agriculture sector (about 3.9% of GDP) grew by 1.7% on average in 2014 -19 and 
contracted by 2.5% in 2020 (Table 1.1). Sugarcane production stil l plays an important, albeit 
declining, role in the economy. Farmers continue to shift from sugarcane production towards food 
and livestock production for local consumption. The fisheries sector (marine catch and aquaculture) 
remains relatively small (abou t 1.2% of GDP), but provides significant employment in fish 
processing. The fish processing industry also relies significantly on catch imported from outside the 
Mauritian EEZ, for further processing and export.  
1.6.  The manufacturing sector posted modest growth before the pandemic (averaging 0.8% in 
2014-19), owing to lack of investment in export -oriented enterprises, as well as productivity and 
competitiveness challenges  particularly in the sugar and textiles industries. The sector was hard -hit 
by the con finement measures and subsequent economic downturn, with an 18% contraction in 2020.  
1.7.  During the review period, the main drivers of growth were the construction sector (see below) 
and the services sector, particularly tourism, information and communications  technology (ICT), and 
financial services. Tourist arrivals and receipts grew significantly from 2014 -18 (Section 4.4.5) 
before plunging in 2020. The contraction in the accommodation and food services sector is estimated 
at 66% in 2020 (Table 1.1).  
1.8.  Economi c activity resumed around mid -May 2020 with a gradual phase out of the lockdown, 
and the re -opening of the economy in mid -June 2020. However, a second lockdown was imposed 
from 10  March  2021 until 30  April 2021, given a sudden rise in local infections. A w ide range of 
measures were introduced by the Government, the Bank of Mauritius (BOM), and other public sector 
bodies to mitigate the impact of the pandemic on the economy and the population, including: 
(i) financial support to private sector employees thro ugh a Wage Assistance Scheme and 
Self-Employed Assistance Scheme; (ii)  establishment of a COVID -19 Solidarity Fund to finance 
pandemic -related projects; (iii)  free distribution of basic foodstuffs to vulnerable persons; 
(iv) support and equity injections t o financially distressed companies through the Mauritius 
Investment Corporation Ltd (MIC); (v)  concessional credit facilities by the Development Bank of 
Mauritius to rescue firms in financial difficulties; and (vi)  loan moratoriums by the BOM to 
commercial  banks in the form of deferred repayment of capital and interest. The moratoriums were 
aimed at alleviating the financial constraints of economic operators, small and medium -sized 
enterprises (SMEs), households, and individuals experiencing difficulties wi th the repayment of their 
loans due to the COVID -19 pandemic. This measure was extended until 30  June 2022.  
1.9.  For the medium term, the authorities adopted the Plan de relance de l'investissement et de 
l'économie  within the framework of the FY  2020/21 budget appropriation. The debt -financed 
investment plan (MUR  100 billion, approximately USD  2.5 billion5) covers major infrastructure 
projects in the areas of social housing, water supply (Rivière des Anguilles dam), port infrastructure 
(construction of a new cr uise ship terminal), and new roads and bridges. Beyond infrastructure, the 
authorities envisage support and "strategic" investment in the following targeted areas/sectors: 
(i) smart agriculture; (ii)  state-sponsored investment through the MIC in the biomed ical and 
pharmaceutical industry; (iii)  the tourism industry; (iv)  financial services, including fintech 
 
4 The value of exports of goods and services in 2019 was roughly same as in 2014.  
5 By comparison, government total revenues in FY 2019/20 amounted to MUR  101.7 billion.  WT/TPR/S/ 417 • Mauritius  
 
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  start-ups; (v)  development of a data economy; (vi)  the blue economy; and (vii)  entrepreneurship 
and protection of SMEs.  
1.10.  Mauritius remains an open econo my with a low simple average applied MFN tariff (1.3% in 
2021) and where 93.5% of the tariff lines are zero (Table 3.5). Nonetheless, economic policy since 
the last Review has shown a tendency towards greater state intervention and direction of resources 
to industries considered critical to the national interest – albeit partly owing to the COVID -19 
pandemic.  
1.11.  Thus, a new industrial policy has the ambitious objective to rebuild, diversify, and expand 
Mauritius' manufacturing base to 30% of GDP (up from 12.1%  at present, Section 4.3). Supporting 
instruments of this policy include enhanced local content requirements in government procurement 
(Section 3.3.3). Also, the Government announced that the MIC would invest in joint ventures 
engaged in fishing activities  and its value chain to develop the fishing industry.6 The investment 
objectives of the MIC are also geared towards supporting economic development, building 
self-sufficiency in key basic necessities, and enhancing Mauritius as an innovation -driven econom y. 
1.12.  Agricultural policy is geared towards self -sufficiency in order to reduce the country's 
dependence on food imports. The tariff protection for domestic sugar production was significantly 
increased, a measure that has not worked as envisaged (Section  4.1.3). 
1.13.  Mauritius adopted several measures for opening up the economy by attracting foreigners and 
streamlining processes. A foreign investor is eligible to apply for an Investor Occupation Permit, 
where an initial investment of USD  50,000 is made. An Occupati on Permit may be issued for a 
maximum period of 10 years, renewable thereafter. Moreover, in signing regional trade agreements 
(RTAs) with China and India, Mauritius opened a number of services activities in favour of suppliers 
from these countries.  
1.14.  Maurit ius pursued an expansionary fiscal policy during the review period. Fiscal stimulus 
packages were implemented in FY  2019/20 and FY  2020/21. The budget deficit reached 11.8% in 
FY 2019/20 (Table 1.1) and 5.6% in FY  2020/21. In general, the authorities resor t to domestic credit 
and concessional external sources to finance the deficit. The public sector debt increased from 60.6% 
of GDP in 2014 to 95% of GDP as at end -June 2021. According to the authorities, this increase in 
the public sector debt was mainly du e to the Government's Wage Assistance and Self -Employed 
Assistance scheme to save formal and informal jobs and to support enterprises during the COVID -19 
pandemic, in particular in the tourism industry.  
1.15.  Monetary policy remained accommodative due to modest inflationary pressures during the 
review period. The Monetary Policy Committee (MPC) formulates and determines the monetary 
policy to be conducted by the BOM. The MPC signals changes in its monetary policy stance through 
the key repo rate (KRR), which is t he BOM's key policy interest rate, after reviewing economic and 
financial developments, while also assessing the risks to the growth and inflation outlook. The MPC 
decided to cut the KRR from 3.35% to 2.85% in March 2020 and further to 1.85% in April 2020.  
1.16.  Mauritius' financial sector is stable, according to the IMF.7 However, the large financial sector 
and its linkages to the real sector constitute a vulnerability. In 2016, changes were made to the 
country's Double -Taxation Avoidance Agreement with India. In 2018, Mauritius changed its Global 
Business taxation policy, whereby foreign companies are encouraged to establish in Mauritius while 
operating abroad. In February 2020, Mauritius was included in the list of jurisdictions under 
increased monitoring by t he Financial Action Task Force on global money laundering and terrorist 
financing (Section 4.4.2).  
1.17.  The Mauritian rupee (MUR) is the national currency, and Mauritius has a floating exchange 
rate regime, according to the authorities.8 The nominal and real e ffective exchange rate (REER) 
appreciated significantly over the period 2016 -18 (Table 1.1). The pace of appreciation slowed down 
in 2018 compared with that in 2017, partly because of foreign exchange interventions by the BOM. 
 
6 Ministry of Finance, Economic Policy and Development, Budget Speech 2020 -2021, para.  131. 
7 IMF (2019), Mauritius : Staff Report for the 2019 Article  IV Consultation , IMF Country Report 
No. 19/108 . Viewed at: https://www.imf.org/en/Publications/CR/Issues/2019/04/29/Mauritius -Staff-Report -
for-the-2019-Article -IV-Consultation -46830 . 
8 See also IMF Country Report No. 19/108 . WT/TPR/S/ 417 • Mauritius  
 
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  An Exchange Rate Support Sche me that was introduced in September 2017 to provide temporary 
support to exporters was removed in March 2018, which ended the multiple currency practice. The 
scheme was applicable to export -oriented enterprises (EOEs) exporting in US dollars but excluded 
the sugar sector. Exporters were eligible to claim the difference between the reference rate set at 
USD 1 = MUR  34.50 and the rate at which the EOE exchanged its export proceeds invoiced in 
US dollars into Mauritian rupees, subject to a maximum of MUR  2.50 per US  dollar. In 2020, the 
rupee began to weaken against the US  dollar and other key currencies.  
1.18.  The persistent current account deficit further widened in 2019 and 2020, mainly due to high 
merchandise trade deficits, compensated in part by a positive trad e in services balance (except in 
2020) and the net income surplus (Table 1.2). Nonetheless, the current account deficits were 
supported by continued inflows of foreign exchange through foreign direct investment (FDI), 
tourism, and a surplus in the income a ccount. Gross official international reserves have improved 
significantly since the previous Review (Table  1.1). In US dollar terms, international reserves 
reached USD  7.3 billion by end -2020 (up from USD  3.9 billion by end -2014), providing an import 
cover  of goods and services of approximately 16.8 months. Gross official international reserves were 
more than 2.5 times the stock of gross external debt9, providing a buffer against external shocks.  
1.3  Foreign Investment  
1.19.  One of the particularities of Mauritius i s its large international financial inflows and outflows, 
reflecting the country's open capital regime and importance as an international investment hub. 
Relative to its GDP of USD  10.9 billion in 2020, Mauritius recorded FDI inflows of USD  8.6 billion in 
the same year ("net incurrence of liabilities", Table 1.2). This was against inflows of USD  23 billion 
recorded in 2017 ahead of the expiry, in end -March 2019, of the (grandfathered) tax benefits as a 
result of the revised tax treaty with India (Section  2.4). 
Table 1.2 Balance of payments, 2014 -20a 
(USD  billion)  
  2014  2015  2016  2017  2018  2019  2020a 
Current account  -0.7 -0.4 -0.5 -0.6 -0.6 -0.7 -1.4 
 Goods and services  -1.5 -1.2 -1.3 -1.8 -2.0 -2.1 -2.2 
 Credit  6.0 5.4 5.2 5.4 5.6 5.3 3.1 
 Debit  7.5 6.6 6.5 7.2 7.5 7.4 5.2 
 Goods  -2.3 -1.9 -2.0 -2.6 -3.0 -3.1 -2.1 
 Credit  3.1 2.7 2.4 2.3 2.4 2.2 1.8 
 Debit  5.4 4.5 4.4 5.0 5.4 5.3 3.9 
 Services  0.8 0.7 0.8 0.9 1.1 1.0 0.0 
 Credit  2.9 2.7 2.8 3.0 3.2 3.0 1.3 
 Debit  2.1 2.0 2.1 2.2 2.1 2.1 1.3 
 Primary income  1.1 1.1 1.1 1.4 1.8 1.8 1.1 
 Credit  8.4 7.7 8.8 11.9 8.7 10.2 6.9 
 Debit  7.3 6.6 7.7 10.4 6.9 8.4 5.8 
 Secondary income  -0.3 -0.3 -0.3 -0.3 -0.4 -0.4 -0.3 
 Credit  0.4 0.3 0.3 0.3 0.3 0.4 0.4 
 Debit  0.7 0.6 0.6 0.6 0.7 0.8 0.7 
Capital account  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Financial account  -0.7 -0.5 -0.6 -0.5 -0.7 -0.8 -1.3 
 Direct investment  -20.4 -4.5 -8.1 -25.1 -1.5 -3.6 -2.8 
 Net acquisition of 
financial assets  6.6 10.5 -6.9 -2.1 11.9 -5.2 5.8 
 Net incurrence of 
liabilities  27.0 15.0 1.2 23.0 13.3 -1.6 8.6 
 Portfolio investment  13.5 -7.7 3.4 5.8 8.1 -3.6 5.0 
 Net acquisition of 
financial assets  12.4 -5.7 -2.7 12.6 5.7 -3.3 3.4 
 Net incurrence of 
liabilities  -1.0 2.0 -6.1 6.8 -2.5 0.3 -1.6 
 
9 Excluding debt stocks of "Other Deposit Taking Institutions" and "Global Business".  WT/TPR/S/ 417 • Mauritius  
 
- 16 - 
 
    2014  2015  2016  2017  2018  2019  2020a 
 Financial derivatives 
(other than reserves) 
and employee stock 
options  -12.8 9.3 1.6 37.3 0.0 0.8 0.1 
 Net acquisition of 
financial assets  -9.8 3.8 -0.3 21.4 -4.1 0.6 -0.1 
 Net incurrence of 
liabilities  3.0 -5.6 -1.9 -15.9 -4.1 -0.2 -0.1 
 Other investment  18.2 1.7 1.8 -19.3 -7.8 4.6 -2.9 
 Net acquisition of 
financial assets  10.6 -1.3 4.2 -14.5 -4.0 7.2 -1.5 
 Net incurrence of 
liabilities  -7.6 -3.0 2.5 4.8 3.8 2.5 1.4 
 Reserve assets  0.8 0.6 0.7 0.8 0.5 0.9 -0.5 
Net errors and omissions  0.0 -0.1 -0.1 0.1 -0.1 -0.1 0.1 
a Preliminary estimate.  
Note:  According to the authorities, the balance of payments statistics are in line with the IMF's Balance of 
Payments and International Investment Position Manual , Sixth Edition (BPM6).  
Source:  Bank of Mauritius, Balance of Payments . Viewed at: https://www.bom.mu/publications -and-
statistics/statistics/ex ternal -sector -statistics/balance -of-payments ; and IMF data. Viewed at: 
https://data.imf.org . 
1.20.  Indeed, Mauritius's International Financial Centre (MIFC) forms part of the network of 
International Financial Centre location s hosting a relatively large number of financial services 
providers and facilities with a substantial amount of international activity.10 More than 450 private 
equity funds are domiciled in the MIFC and investing on the African continent.11 According to th e 
authorities, in December 2019, the total value of direct investment through the so -called Global 
Business sector stood at USD  38.8 billion.  
1.21.  Mauritius collects detailed and up -to-date statistics on onshore FDI12, but this data does not 
include FDI flows ( by country and sector) of the Global Business sector. According to the IMF, 
outflows of FDI into other African countries doubled during 2012 -17, particularly to Kenya, Senegal, 
and Côte  d'Ivoire, and a majority of the new Global Business licence applicatio ns in 2017 targeted 
Africa.13 Net portfolio investment flows were nearly always positive and sizeable, as were flows of 
financial derivatives, illustrating the sophistication of the Mauritian financial sector but highlighting 
the potential vulnerability of  the economy to financial flows of such magnitude.  
1.4  Trade Performance  
1.22.  As noted above, Mauritius' trade in goods and services declined significantly as a share of 
GDP during the review period. While the fall in 2020 was mainly attributable to the lockdown im posed 
by the pandemic on the tourism industry, the decline between 2014 and 2019 reflects a number of 
factors, particularly a stagnation of services trade, when compared to the expansion of GDP that 
stemmed from the development of Mauritius as a financial hub, and the continuation of the 
downward trend in merchandise exports. The authorities note in this regard that Mauritius has been 
adversely affected by preference erosion in its traditional export markets, as well as increased 
competition from low -cost s uppliers.  
Trade in goods  
1.23.  Exports of merchandise were less affected by the lockdown in 2020 than were imports of 
merchandise or trade in services, because of the pandemic's particularly strong impact on tourism 
services and associated merchandise imports. S ugar exports (HS17) declined from 
 
10 FSC, Innovating and Transforming the Mauritius IFC of 2030: A Blueprint for Success , June 2018. 
Viewed at: https://www.fscmauritius.org/media/67408/highlights -of-blueprint.pdf . 
11 FSC, Global Business . Viewed at: https://www.fscmauritius.org/en/statistics/statistics/global -
business . 
12 Onshore annual data on FDI flows are available by country and sector and are disseminated by the 
BOM in Tables 68 and 69 of its Monthly Statistical Bulletin . Viewed  at: https://www.bom.mu/publications -
statistics/monthly -statistical -bulletin . 
13 IMF Country Report No. 19/108 . WT/TPR/S/ 417 • Mauritius  
 
- 17 - 
 
  USD 259.7  million in 2014 to USD  185.3  million in 2020, but their share in total merchandise exports 
increased from 9.5% in 2014 to 12% in 2020 (Table A1.1). In 2020, fish accounted for 20% of total 
merchandise exports, co mpared to 15% in 2014. Also, Mauritius remains an important textiles and 
clothing exporter (34% of exports, largely unchanged from 2014). The share of exports of 
manufactured products nevertheless continued to fall during the period, reflecting a major dec line 
in re-exports of telecommunication equipment (Chart 1.1  below ). 
1.24.  The main imports into Mauritius are food and petroleum products, amounting to about 40% 
of total imports (Chart 1.1 and Table A1.2). While food imports declined in absolute terms, their 
share of total imports increased during the pandemic, while the share of fuels declined from 19% to 
15%. The lower import bill for fuel was due to the sharp decline in the price of petroleum products 
and also lower consumption in view of the lockdown.  
1.25.  The European  Union (EU -27) is the main export market for Mauritius (43.3%) , followed by 
Africa (28.5%) and Asia (15%). The share of merchandise exports to other African countries 
increased significantly, with clothing and fabrics accounting for a substantial share of these exports. 
The most striking feature of Mauritius' merchan dise export pattern over the period is the fall of 
exports to the Middle East; apparently these exports consisted mostly of mobile phones.  
1.26.  Although the European  Union remains the main source for merchandise imports 
(Chart  1.2 below)  and (Table  A1.4), Mauri tius imports many of its manufactured goods, including 
petroleum products, cars, and pharmaceutical products, from China, India and South  Africa. 
Following an international bidding process for petroleum products in 2019, there has been a fall in 
the share of merchandise imports from India and a concomitant rise in imports from the Middle East 
(United Arab Emirates in particular). Mauritius' imports from the United Arab Emirates increased 
from 1.9% of total imports in 2014 to 12.3% in 2020 (mainly petroleum products other than crude 
oil), and the United  Arab Emirates became Mauritius' top supplier of petroleum products in 2019 
(Section  4.2.2).  
Trade in services  
1.27.  Exports of services from Mauritius are of the same order of magnitude as its merchandise 
exports, i n the range of USD  3 billion and generating a trade surplus in most years (Table 1.3). This 
two-way trade decreased considerably in 2020 as tourism -related travel and transport expenditures 
accounted for most of the export revenues and were most affected b y the downturn due to the 
pandemic. Since 2017, the "technical, trade -related and other business services" category accounts 
for substantial export revenues, and substantial imports of services as well.  
Table 1.3 Trade in services, 2014 -20 
(USD  million)  
  2014  2015  2016  2017  2018  2019  2020a 
Trade balance  783.1  690.8  774.5  870.5  1,070.4  964.5  -22.4 
Total exports  2,907.4  2,732.9  2,826.6  3,047.7  3,216.2  3,036.1  1,277.5  
 Maintenance and repair 
services n.i.e.  2.7  2.8  2.8 2.0  2.1  2.3  1.9 
 Transport  365.1   338.5   357.6   379.8   415.9   396.2   128.6  
 Passenger  272.6   247.1   253.0   256.4   270.4   245.6   49.2  
 Freight  23.3   20.0   20.9   24.6   27.7   28.4   11.9  
 Other incl. 
postal/courier  69.3   71.4   83.6   98.7   117.8   122.1   67.5  
 Travel  1,446.8  1,431.6  1,571.9  1,747.7  1,887.1  1,779.0   448.9  
 Business travel  502.9   448.6   540.9   562.6   605.8   615.6   126.2  
 Personal travel  943.9   983.0   1,031.0  1,185.1   1,281.3   1,163.4   322.7  
 Other services, of which:  1,092.8   960.0   894.3   918.3   911.2   858.6   698.1  
 Construction services  42.8   17.9   18.2   14.5   14.9   6.9   0.5  
 Insurance and 
pension   46.3   33.7   24.4   9.2   13.3   11.3   7.4  
 Financial services   100.2   84.8   53.1   117.5   141.9   139.0   138.5  
 ICT services   190.5   136.5   149.6   127.2   130.3   140.1   124.7  
 Telecommunica -
tions  97.3   70.2   79.2   75.1   74.6   75.0   54.2  WT/TPR/S/ 417 • Mauritius  
 
- 18 - 
 
    2014  2015  2016  2017  2018  2019  2020a 
 Computer services   
 66.3   70.4   52.1   54.2   62.8   69.2  
 Other business 
services, of which:   623.6   635.2   592.5   595.7   584.9   534.3   413.3  
 Professional, 
management, 
consulting services  .. .. .. ..  152.2   119.6   105.4  
 Technical, trade -
related, and other 
business services   623.6   635.2   592.5   595.7   431.4   414.5   307.7  
 Personal, cultural, 
and recreational 
services   27.9   16.3   24.5   20.5   19.4   20.5   10.8  
  Government goods 
and services n.i.e.   58.5   34.5   29.8   32.9   5.5   5.7   2.0  
Total imports  2,124.3  2,042.1  2,052.0  2,177.2  2,145.8  2,071.6  1,299.9  
 Maintenance and repair 
services n.i.e.   57.5  49.6  67.1  78.8  86.5  83.9  34.5 
 Transport   548.9   547.3   507.8   544.2   622.6   610.6   372.3  
 Passenger   22.3 68.8   67.4   68.7   74.9   78.3   18.0  
 Freight   322.8   294.8   267.2   284.4   316.5   319.5   283.3  
 Other (including 
postal and courier)   203.7   183.7   173.1   191.2   231.2   212.8   71.0  
 Travel   480.9   547.4   616.0   668.2   587.8   578.5   199.6  
 Business travel   44.2  38.4   26.0   41.0   46.7   45.0   8.2  
 Personal travel   436.7   509.1   590.0   627.2   541.0   533.6   191.4  
 Other services, of which:  1,037.1   897.7   861.1   885.9   849.0   798.6   693.5  
 Construction services   32.4  10.7   7.1   28.1   6.5   7.2   3.0  
 Insurance and 
pension   87.9   94.8   67.2   70.3   77.9   73.3   79.2  
 Financial services   73.2   41.0   18.9   47.3   40.0   45.4   37.4  
 ICT services   77.2   66.5   73.5   102.5   128.0   108.0   118.5  
      
 Telecommuni
cations   42.1   45.4   56.0   51.6   50.9   35.9   33.2  
        Computer services   35.1   21.2   17.5   50.9   57.2   55.5   68.5  
 Other business 
services, of which:   634.3   564.3   588.8   540.3   512.1   495.5   392.1  
 Professional and 
management 
consulting services  .. .. .. ..  154.1   131.7   122.6  
 Technical, trade -
related, and other 
business services   634.3   564.3   588.8   540.3   357.9   363.6   269.3  
 Personal, cultural, 
and recreational 
services   53.9  63.9  60.5   68.9   68.0   54.6   49.1  
 Government goods 
and services n.i.e.   62.8  40.8  27.6   8.7   2.2   1.2   0.7  
.. Not available.  
a Preliminary estimate.  
Note:  According to the authorities, the balance of payments statistics are in line with the IMF's Balance of 
Payments and International Investment Position Manual , Sixth Edition (BPM6).  
Source:  Bank of Mauritius, Balance of Payments . Viewed at: https://www.bom.mu/publications -and-
statistics/statistics/external -sector -statistics/balance -of-payments ; and IMF Data. Viewed at: 
https://data.imf.org . WT/TPR/S/ 417 • Mauritius  
 
- 19 - 
 
  Chart 1.1 Product composition of merchandise trade, 2014 and 2020  
 
Note:  Based on SITC Rev. 3. Excluding ship 's stores  and bunkers. Provisional data for 2020.  
Source.  WTO Secretariat calculations, based on Statistics Mauritius, Extern al Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx . 
Chart 1.[MAU]  Product composition of merchandise trade, 2014 and 2020
20142020
Exports (f.o.b.)
Other semi -
manufactures
5.6%Manufactures
66.1%Prepared or 
preserved fish 
15.0%
Sugar 
12.0%
Frozen fish
4.9%Agriculture 
40.9%
Chemicals
5.2% Other semi -
manufactures
5.4%Machinery and 
transport 
equipment
4.1%Textiles
7.6%Clothing
25.6%Other manf.
8.6%Other 
2.6%
Total: USD 2,650.9 million Total: USD 1,538.3 million
Imports (c.i.f.)
Chemicals
7.8%Transport  
equipment
7.3%
Manufactures
56.1%Electrical 
machines  
12.6%
Non-electrical 
machinery  
4.7%Food 21.2%
Agricultural raw 
material 
2.1%Agriculture
26.6%
Fuels
15.0%
Iron & steel
2.3%Chemicals
10.0%Other semi -
manufactures
9.3%Non-electrical 
machinery  
5.5%Electrical 
machines  
8.4%Transport  
equipment
8.2%Textiles 
3.9%Other manf. 
9.2%Other 
1.7%
Food
24.7%
Agricultural 
raw 
material 
1.9%Manufactures
56.7%
Total: USD 5,618.2 million Total: USD 4,225.7 millionOther manf. 
8.4%Textiles
4.5%Clothing
30.3%
Manufactures
56.5%
Machinery and 
transport 
equipment
14.3%
WTO Secretariat calculations, based on Statistics Mauritius, External Trade. Viewed at:   
https://statsmauritius.govmu.org/SitePages/Index.aspx.Textiles 
4.8%
Other semi -
manufactures
9.0%Agriculture 
32.8%
Agriculture
23.3%Chemicals
3.8%Other 
agriculture
8.9%Other manf.
7.7%
Fuels
19.1%
Iron & steel
1.6%Sugar 
9.5%Other 
1.0%
Other 
1.4%Prepared or 
preserved fish 
12.1%
Source:Note:              Based on SITC Rev. 3. Excluding ships and shores and bunkers. Provisional data for 2020.Frozen fish
3.3%
Other 
agriculture
7.9%WT/TPR/S/ 417 • Mauritius  
 
- 20 - 
 
  Chart 1.2 Direction of merchandise trade, 2014 and 2020  
 
Note:  Excluding ship 's stores and bunkers. Provisional data for 2020.  
Source:  WTO Secretariat calculations, based on Statistics Mauritius, External Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx . 
South Africa 
7.1%Madagascar 
6.5%
United States
9.7%
EU-27
33.2%United 
Kingdom
10.1%Africa 
28.5% Asia 
15.0%Middle East 1.0%
South Africa 
11.9%Madagascar 
6.9%Kenya 3.2%Other Africa 
6.6%
Viet Nam 3.1%
Other Asia 
9.9%
Other 2.6%
Other 
Africa 
4.1%India 21.6%
Asia 44.3%
Other  
5.6%
Americas 
4.2%
EU-27
21.6%Africa 
12.0%
South Africa 
7.7%Other 
Africa 
4.4%United Arab 
Emirates
12.3%China
16.6%India 9.5%Japan
2.9%
Other Asia
15.2%Chart 1.[MAU] Direction of merchandise trade, 2014 and 2020
2014 2020
Exports (f.o.b.)
Other Asia 7.6%
Other Asia
18.5%
Asia 58.6%Imports (c.i.f.)
United Arab 
Emirates
1.9%Japan
2.3%Total: USD 2,650.9 million Total: USD 1,538.3 million
Total:  USD 5,618.2 million Total: USD 4,225.7 millionOther 2.2%
EU-27
32.4%
EU-27
19.0%Middle East 11.0%
United 
Kingdom
13.4%Africa 
19.3%
Other  
4.9%
China
16.2%Viet Nam 3.0%
India 0.6%
United States
10.5%Asia 
11.2%
Africa 
10.7%
South Africa 
6.6%Americas
5.0%Other Africa 
5.4%Kenya 0.2%
India 2.1%
Note:      Excluding ships and shores and bunkers. Provisional data for 2020.
Source: WTO Secretariat calculations, based on Statistics Mauritius, External Trade. Viewed at:   
https://statsmauritius.govmu.org/SitePages/Index.aspx.WT/TPR/S/ 417 • Mauritius  
 
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  2  GOVERNMENT  TRADE AND INVESTMENT REGIMES  
2.1  General Framework  
2.1.  Mauritius' trade continued during the review period (2014 -21) to be supported by a stable and 
largely unchanged executive, legislative, and judicial framework (Box 2.1). Indeed, its long tradition 
of parliamentary democracy has been a major factor in the country's overall socio -economic 
progress. Many observers concur and praise Mauritius' good governance and the extent of its 
democratic process and political freedom.1 Mauritius also continues to perform relatively well, 
according to Transparency International's Corruption Perceptions Index.2 The Constitution (as last 
amended in March 20163) takes precedence over Acts of Parliament and subsidiary legislation, and 
over treaties and international agreements.  
Box 2.1 Summary of legal and institutional framework  
Executive 
branch  President: Head of State. The President and the Vice -President are elected by the National 
Assembly for a five -year term, renewable without limitation.  
Prime Minister: Member of the National Assembly, who in the President's own deliberate 
judgment is best able to command the support of the majority of the Assembly.  
Ministers: Deputy Prime Minister and other ministers are appointed by the President on the 
advice of the Prime Minister. According to the Constitution, ministers must be appointed from 
among the members of National Assembly, except the Attorney -General who may or not be a 
National Assembly member.  
Legislative 
branch  The N ational Assembly  is the  legislative organ of Government, composed of up to 
70 members, 62 elected directly by universal adult suffrage at a National Assembly election 
and up to 8 appointed  by the Electoral Supervisory Commission based on votes received at 
the National Assembly election and in a way as to ensure representation of each community 
in the National Assembly. Bills are submitted to the Cabinet for approval, and then introduced 
into the National Assembly for three readings. They are adopted by a simple majority (except 
those on human rights and democratic principles or those aimed at altering the Constitution, 
for which a qualified majority or referendum is required). Once adopted, a bill needs 
presidential assent to become law. The President may withhold assent (with some exceptions) 
and send a bill back to the National Assembly (only once) for reconsideration. All legislation 
must be published in the Government Gazette of Mauritius , which is the sole official 
publication of all enactments in Mauritius until superseded by the Revised Laws of Mauritius.  
Judiciary 
branch  The Supreme Court is the highest judicial authority in terms of original jurisdiction. It has 
unlimited original ju risdiction in civil and criminal matters. The Intermediate, the District 
Courts, and the Court of Rodrigues have limited jurisdiction in civil and criminal matters.  
The Industrial Court has exclusive civil and criminal jurisdiction to hear industrial matte rs. 
The highest court of appeal is the Judicial Committee of the Privy Council (JCPC), which is the 
ultimate appellate body. Sittings of the JCPC are held either at the Supreme Court premises 
in London, physically in Mauritius, or by video link. The Commer cial Division of the Supreme 
Court handles commercial disputes; it heard and disposed of more than 1,200 cases in 2019. 
The Mediation Division of the Supreme Court has also been actively involved in facilitating the 
settlement of ongoing civil and commerci al disputes. Since 2012, around 1,600 cases have 
been referred to the Mediation Division, of which around 1,100 have been settled.  
Source:  Information provided by the authorities.  
2.2.  Primary responsibility for the formulation of trade policies rests with th e Ministry of Foreign 
Affairs, Regional Integration and International Trade (MFARIIT), through its International Trade 
Division.4 The MFARIIT spearheads negotiations on trade agreements on behalf of Mauritius in close 
collaboration with other government d epartments and agencies and the private sector, which it 
regularly consults as a matter of practice, although not bound to do so in law. The consultations 
frequently take place in public -private sector committees established to brainstorm and take 
 
1 Economist Intelligence Unit,  Mauritius . Viewed at: http://country.eiu.com/mauritius .  
2 The 56th place of 180  countries in 2019 compared to 52nd of fewer than 175 countries in 2013. 
Transparency International, Mauritius . Viewed at: https://www.transparency.org/en/countries/mauritius . 
3 Constitution of the Republic of Mauritius. Viewed at: 
https://mauritiusassembly.govmu.org/Documents/Legislations/constitution.pdf .  
4 MFARIIT, International Trade Division . Viewed at: https://foreign.govmu.org/Pages/ITD/Interna tion-
Trade -Division.aspx . WT/TPR/S/ 417 • Mauritius  
 
- 22 - 
 
  position s on specific issues, or through seminars and workshops. The views of the private sector are 
sought in writing, especially on new laws or regulations. Online platforms such as the Trade 
Obstacles Alert (TOA) Mechanism5 and the Mauritius Trade Easy website  are also used to consult the 
private sector (Section  3.1.1).6 
2.3.  The Ministry of Commerce and Consumer Protection (MCCP) has as its declared mission to: 
(i) facilitate trade in goods and services; (ii)  ensure regular supply of essential commodities and 
monitor prices of controlled goods ; (iii) promote and safeguard the interests and rights of consumers 
through legal and institutional frameworks; and (iv)  provide an interactive communication platform 
for the information, protection, and education of consumers . The MCCP is responsible for import and 
export licensing (Sections 3.1.4 and 3.2.3). The Mauritius Standards Bureau has within its mandate 
to provide for conformity assessment services and to support the MCCP for the enforcement of 
technical regulations ( Section 3.3.1). The MCCP also regulates  weights and measures used in trade.  
2.4.  The Ministry of Industrial Development, SMEs and Cooperatives has the mandate of acting as 
a facilitator and catalyst for the creation of employment and wealth in the manufacturing  sector and 
SMEs through mentoring, coaching, and providing adequate business development, support, and 
incentives. In 2019, SMEs contributed 35.7% of gross value added (GVA) and accounted for 49% of 
total employment; the contribution of SMEs to total dome stic exports increased from 7.2% in 2013 
to 11.7% in 2019. There are some 900 active cooperatives engaged in around 35 different types of 
economic activities, mainly for the local market. The Industrial Policy and Strategic Plan for Mauritius 
2020-2025 is aligned on the Mauritius National 2030 Vision, which aims at the graduation to high -
income country status, thanks to a highly productive manufacturing sector. The industrial policy 
focuses on: (i)  industry foundations; (ii)  upgrading of value chains; (iii)  increased domestic market 
supply; (iv)  regional and global export support; and (v)  advanced technology absorption.7 
2.5.  Two important trade policy -related functions – business registration and tax collection – are 
performed by the Corporate and Business Registration Department8 and the Mauritius Revenue 
Authority (MRA)9, both under the responsibility of the Ministry of Finance, Economic Planning and 
Development (MFEPD). Tariff changes are generally carried out in the context of the annual budge ts 
and the approval of Parliament is required. However, the MFEPD is also empowered under the 
Customs Tariff Act to make tariff adjustments by way of regulations (which do not require 
parliamentary approval.  
2.6.  A network of business associations provides the Government with advice and feedback on its 
policies. In October 2015, the Joint Economic Council merged with the Mauritius Employers 
Federation to form Business Mauritius, an independent association that represents over 1,200 local 
businesses.10 Its member ship includes the main business organizations of Mauritius, including the 
Mauritius Chamber of Commerce and Industry (MCCI)11, which is the main institution representing 
private sector interests on trade and industrial issues.  
2.7.  Since 2014, there have been n o major changes to the process by which acts and subsidiary 
legislation are formulated.12 New trade -related laws and regulations are listed in Table 2.1. A  freely 
accessible comprehensive electronic repository of acts and regulations would add further 
transparency.  
 
5 The TOA platform was developed by the International Trade Centre (ITC) in collaboration with the 
MFARIIT and the MCCI: https://www.tradeobstacles.org/mauritius/Home.aspx . 
6 Mauritius Trade Easy, Facilitating Imports and Exports . Viewed at: http://www.mauritiustr ade.mu/en .  
7 UNCTAD and Ministry of Industrial Development, SMEs and Cooperatives, Industrial Policy and 
Strategic Plan for Mauritius 2020 -2025. Viewed at: https://uncta d.org/system/files/official -
document/gdsinf2020d5_en.pdf . 
8 MFEPD, Corporate and Business Registration Department. Viewed at: 
https://companies.govmu.org/Pages/default.aspx . 
9 Mauritius Revenue  Authority, Mandate and Vision . Viewed at: https://www.mra.mu/index.php/about -
us1/mandate -vision . 
10 Business Mauritius , About Us . Viewed at: https://www.businessmauritius.org/about -us/. 
11 MCCI. Viewed at: https://www.mcci.org/en/ . 
12 WTO document WT/TPR/S/198/Rev.1, 11 June 2008.  WT/TPR/S/ 417 • Mauritius  
 
- 23 - 
 
  Table 2.1 Main trade -related legislation, 2021  
Sector  Legislation  Latest 
modifi -
cation  Section 
of TPR 
report  
Business facilitation  Business Facilitation (Miscellaneous Provisions) Act 2019  2019 2.4 
Finance (Miscellaneous Provisions) Act 2020  2020 2.4 
Foreign investment, 
residency of foreigners  Economic Development Board Act   2017 3.3.4 
Business Registration Act  2018 3.1 
Immigration Act  2010 4.4 
Non-Citizens (Employment Restriction) Act  2020 n.a. 
Investment (Property Development Scheme) Regulations 2015  n.a. n.a. 
Non-Citizen (Property Restriction) Act  2016 n.a. 
Small and Medium Enterprises Development Authority Act  2016 n.a. 
Companies Act  2017 n.a. 
Protected Cell Companies Act  2013 n.a. 
Limited Partnerships  Act 2016 n.a. 
International Arbitration (Miscellaneous Provisions) Act  2013 n.a. 
Customs procedures and 
valuation  Customs Act   2020 3.1 
Customs Tariff Act  2021 3.1 
Excise Act  2021 3.1 
Taxes and charges  Mauritius Revenue Authority Act   2020 3.1 
Income Tax Act   2020 2.4.3 
Value Added Tax Act  2020 4.4.4 
Income Tax Foreign Tax Credit Regulation 1996  2020 2.4 
Import and export 
control  Consumer Protection (Control of Imports) Regulations 2017   2017 3.1.5 
Export support  Freeport Act  2020 n.a. 
Trade remedies  Trade (Anti -Dumping and Countervailing Measures) Act  2010 n.a. 
Sanitary and 
phytosanitary (SPS) and 
technical barriers to 
trade (TBT)  Mauritius Standards Bureau Act  2017 3.3 
Food Act   2018 3.3 
Legal Metrology Act  2011 3.3 
Dangerous Chemicals Control Act  2005 n.a. 
Genetically Modified Organisms Act  2005 3.3 
Plant Protection Act  2006 3.3 
Animal Diseases Act  1991 3.3.2 
Mauritius Accreditation Service Act  2017 3.3.1 
Seeds Act  2013 3.3.7 
Environment Protection Act  2017 n.a. 
Use of Pesticides Bill 2018  2018 3.3.2 
Government 
procurement  Public Procurement Act 2006   2020 3.3.3 
Public Procurement Regulations 2008  2020 3.3.3 
Public -Private Partnership (PPP) Act 2004   2020 3.3.3 
Build Operate Transfer Projects Act 2016  2020 3.3.3 
Competition  Competition Act 2007  2019 3.3.6 
Price control  Consumer Protection (Prices and Supplies Control) Act 1998  2020 3.3.5 
Intellectual property  Copyright Act 2014  2017 3.3.4 
Industrial Property Act 2019   2019 3.3.5 
Protection Against Unfair Practices (Industrial Property Rights) 
Act 2002   n.a. 3.3.5 
Agriculture  Sugar Industry Efficiency Act  2017 4.1.3 
Tea Industry Control Act  1997 4.1 
Mauritius Cane Industry Authority Act  2011 4.1.3 
Mauritius Agricultural Marketing Regulations 2013  2013 4.1 
Fisheries  Fisheries and Marine Resources Act  2007 4.1.4 
Import of Fish and Fish Products Regulations 2012  n.a. n.a. 
Energy services  Energy Efficiency Act  2013 4.2 
Manufacturing  Small and Medium Enterprises Act  2017 4.3 
Financial services  Captive Insurance Act  2018 4.4 
Banking Act  2020 4.4 
Bank of Mauritius Act  2020 4.4.1 
Insurance Act   2020 4.4.1 
Financial Services Act  2020 4.4.1 
Securities Act  2020 4.4.1 
Private Pensions Schemes Act  2012 4.4.1 
Telecommunications  Information Communications Technologies Act  2020  4.4.1  
Postal services  Postal Services Act   2003 n.a. 
Maritime transport  Merchant Shipping Act  2009 4.4.3 
Ports Act  n.a.  n.a. 
Air transport  Civil Aviation Act  2016 4.4.3 
Tourism  Tourism Authority Act   2015 4.4.4 
Mauritius Tourism Promotion Authority Act  1996 4.4.4 
Tourism Employees Welfare Fund Act 2002  n.a. 4.4.4 WT/TPR/S/ 417 • Mauritius  
 
- 24 - 
 
  Sector  Legislation  Latest 
modifi -
cation  Section 
of TPR 
report  
Legal services  Law Practitioners Act   2017 4.4.6 
Law Practitioners (Registration of Law Firms, Foreign Law 
Firms, Joint Law Ventures and Foreign Lawyers) Regulations 
2008 2017 4.4.6 
Mauritius Bar Association Act  2008 4.4.6 
Mauritius Law Society Act   2006 4.4.6 
Notaries Act  2020 4.4.6 
Law Officers Act  1992 4.4.6 
Engineering  Registered Professional Engineers Council Act  1992 4.4.6 
Accounting & auditing 
services  Financial Reporting Act  2013 4.4.6  
n.a. Not applicable.  
Source:  WTO Secretariat, based on online information.  
2.2  Trade Policy Objectives  
2.8.  Mauritius has continued to pursue an active market -opening strategy, as witnessed by the 
multiple new trade and investment agreements concluded or negotiated during the 2014 -21 
period.13 Its general objective is to open up market access opportun ities both for goods and services 
in emerging country markets, in particular the most prominent ones to improve export 
competitiveness. While traditional sectors, such as garments, sugar, and canned tuna, remain 
important, the focus is also to target produ cts and sectors with high growth potential, such as 
medical devices and light electronic/engineering goods.  
2.9.  Trade policies are part of the overall national economic strategy, articulated in pluri -annual 
government programmes, and in the annual Government B udget. Government Programme 
2020-2024 (Inclusiveness at the Heart of the Nation) sets out a road map for socio -economic policy 
on both the national and international fronts, including other policy priorities, such as innovation and 
environmental enhancemen t. In the context of the presentation of the National Budget 2020/21 in 
June 2020, the economic strategy focus was on the construction industry, investment in "smart 
agriculture", tourism, manufacturing (particularly the transformation of the textile indus try), and the 
blue economy. Trade in services is a declared priority, with the financial services sector being set as 
a top priority, together with tourism, information and communications technology, distribution, and 
health and education services. The lin ks between FDI and trade in goods and services are also of 
importance in the context of the negotiation with India (Section  2.5 below).  
2.3  Trade Agreements and Arrangements  
WTO  
2.10.  Mauritius is an original Member of the WTO and grants at least MFN treatment to al l of its 
trading partners. It has never participated in a WTO dispute settlement case as a complainant or 
respondent but has been a third party in six cases, of which none were active during 2014 -21.14 In 
order to implement the various obligations under th e WTO  Agreements, including the Trade 
Facilitation Agreement (TFA), which it ratified on 5  March  2015, Mauritius has amended several laws 
and regulations since 2014, including the Customs Act, the Excise Act, the Customs Tariff Act, the 
Freeport Act, Custo ms Regulations, Excise Regulations, Freeport Regulations, Customs (Use of 
Computer) Regulations, he Customs (Cargo Community System) Regulations, and the Copyright Act 
2014 (Table 2.1), and it revamped the Industrial Property Act 2019 (Section 3.3.7).  
2.11.  A WTO Standing Coordinating Committee chaired by the MFARIIT deals with implementation, 
follow -up, and coordination of trade policy issues covered by WTO  Agreements or under negotiation; 
it brings together representatives from the public and private sectors. D uring the 2014 -21 period, 
Mauritius' priorities in ongoing WTO negotiations focused on fisheries subsidies, investment 
facilitation, and e -commerce. In addition, the National Trade Facilitation Committee also serves as 
 
13 WTO RTA Database. Viewed at: 
http://rtais.wto.org/UI/PublicSearchByMemberResult.aspx?MemberCode=480&lang=1&redirect=1 . 
14 World Trade Organization, Dispute Settlement: The Disputes,  Disputes by Members . Viewed at: 
https://www.wto.org/english/tratop_e/dispu_e/dispu_by_country_e.htm . WT/TPR/S/ 417 • Mauritius  
 
- 25 - 
 
  a platform to improve public -private sector interaction before adopting new regulations. Mauritius' 
notifications to the WTO during the review period are listed in Table  2.2. 
Table 2.2 WTO notifications, 2014 -April 2021  
Agreements -
Topic  Requirement/content  Periodicity  WTO document and date  
(latest document if recurrent)  
Agreement on Agriculture  
Articles 18.2 and 
18.3 Domestic support  Annual and 
ad hoc G/AG/N/MUS/15, 16  September  2020 
G/AG/N/MUS/13 , 25 September  2019 
G/AG/N/MUS/11, 05  November  2018 
G/AG/N/MUS/7, 15  January 2018 
G/AG/N/MUS/6, 28  October 2016 
G/AG/N/MUS/5, 22 Sept ember  2015 
G/AG/N/MUS/3, 04  December  2014 
Articles 10 and 
18.2 Export subsidies  Annual  G/AG/N/MUS/1, 04  September  2020 
G/AG/N/MUS/12 , 29 August 2019 
G/AG/N/MUS/10, 08  October 2018  
G/AG/N/MUS/9, 23 May 2018  
G/AG/N/MUS/8, 05  January 2018 
G/AG/N/MUS/4, 04  December  2014 
Agreement on Implementation of Article  VI of the GATT  1994 (Anti -dumping)  
Article  18.5 and 
32.6 Anti-dumping actions taken   
G/ADP/N/1/MUS/3 ; G/SCM/N/1/MUS/3 , 
25 March  2019 
Agreement on Import Licensing Procedures  
Article  7.3 Import licensing procedures  Ad hoc  G/LIC/N/3/MUS/ 10, 25  September  2020 
G/LIC/N/3/MUS/9 , 20 February  2020 
G/LIC/N/3/MUS/8, 12  October 2018 
G/LIC/N/3/MUS/7, 22  September  2017  
G/LIC/N/3/MUS/6, 08  August 2016 
G/LIC/N/3/MUS/5, 08  October 2015 
G/LIC/N/1/MUS/4, 26  September  2014 
Article  1.4(a)  Rules and information 
concerning procedures   G/LIC/N/1/MUS/3, 09  November  2017 
Agreement on Subsidies and Countervailing Measures  
Article  25.1 Article  XVI:1 of the 
GATT  1994 and Article  25 of 
the SCM  Agreement  Full 
notification 
every three 
years; 
annual 
updating  G/SCM/N/343/MUS ,  
G/SCM/N/343/MUS/Corr.1 , 12 June 2019 
and 17  July 2019 
G/SCM/N/290/MUS, 24  November  2015 
G/SCM/N/284/MUS, 24  November  2015   
Article  27.4 Transition period for the 
elimination of export subsidies  .. G/SCM/N/299/MUS , 29 November  2016,  
G/SCM/N/299/MUS/Add.1 , 
14 December  2018 
G/SCM/N/275/MUS , 30 September  2014 
Article  25.11 and 
25.12  No authority competent to 
conduct investigation within 
the meaning of Article  25.12  Ad hoc  G/SCM/N/202/MUS , 23 September  2014 
Agreement on Trade -Related Aspects of Intellectual Property Rights  
Article  63.2 Laws and regulations  Once, then 
changes  IP/N/1/MUS/5  IP/N/1/MUS/C/3 , 25/09/2019  
IP/N/1/MUS/5 IP/N/1/MUS/C/2, 
18 August 2015 
Article  63.2 Checklist of issues on 
enforcement  .. IP/N/6/MUS/1 , 15 January 2018 
Regional Trade Agreement   
Article  4(a) Article  XXIV:7(a) of 
GATT  1994 and Article  V:7(a) 
of GATS  Ad hoc  WT/REG/442/N/1, 07  January 2021 
WT/REG427/N/1, 7  January 2021 
WT/REG445/N/1, 18  January 2021 
WT/COMTD/N/47 , 02 October 2015 
General Agreement on Trade in Services  
Article  III:3 Non-bank financial services  .. S/C/N/772 , 13 October 2014 
 Regional Trade Agreements   S/C/N/1037, 7 January 2021 
 Amendments to the 
Immigration Act   S/C/N/1022, 09 October 2020 WT/TPR/S/ 417 • Mauritius  
 
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  Agreements -
Topic  Requirement/content  Periodicity  WTO document and date  
(latest document if recurrent)  
State Trading   
Article  XVII:4(A) of 
the GATT  1994 and 
paragraph 1 of the 
Article  XVII Agricultural marketing board 
State trading enterprises  .. G/STR/N/18/MUS, 16  June 2020 
G/STR/N/17/MUS , 10 January 2019 
Trade Facilitation Agreement  
Article  22.3  Contact Information  .. G/TFA/N/MUS/2 Rev.1, 18  August 2020 
G/TFA/N/MUS/3, 01  August 2019 
G/TFA/N/MUS/2, 09  May 2019 
G/TFA/N/MUS/3 , 01 Augus t 2018 
G/TFA/N/MUS/ 1, 25 May 2018 
Article  1.4 Notification of Category B and 
C commitments   WT/PCTF/N/MUS/2 , 13 April 2016 
Article  16 
 Notification of Category A 
commitments  Ad hoc  WT/PCTF/N/MUS/1 , 08 July 2014 
Market Access  
Art. XI and XX of 
the GATT 1947  Quantitative restrictions  .. G/MA/QR/N/MUS/ 5, 24 September  2020 
G/MA/QR/N/MUS/4 , 14 September 2018 
G/MA/QR/N/MUS/3, 15  March  2017 
G/MA/QR/N/MUS/2, 03  February  2017 
G/MA/QR/N/MUS/1, 01  May 2016 
Sanitary and Phytosanitary Measures  
Article  7, Annex B, 
emergency 
measures  Live animals including fish  Ad hoc  G/SPS/N/MUS/18, Add.1; 4  March  2020 
G/SPS/N/MUS/18 , 23 March  2020 
Use of pesticides  Ad hoc  G/SPS/N/MUS/17 , 31 July 2018 
Ready to eat meat products  Ad hoc  G/SPS/N/MUS/16 , 15 May 2018 
Caged live birds and poultry 
products  Ad hoc  G/SPS/N/MUS/15 , 09 November  2017 
Plant, plant products and 
other regulated products  Ad hoc  G/SPS/N/MUS/14 , 18 July 2017 
Fresh cherry tomatoes  Ad hoc  G/SPS/N/MUS/13 , 10 April 2017 
Agreement on Technical Barriers to Trade  
Article  10.6 Single use plastic and 
biodegradable products  Ad hoc  G/TBT/N/MUS/12 , 5 November  2020 
G/TBT/N/MUS/11 , 5 November  2020 
Article  2.9 and 5.6 
(1) Life of imported food products  Ad hoc  G/TBT/N/MUS/10 , 19 December  2019 
Article  2.10 and 
5.7 (1)  Radiation sources and other 
controlled items  Ad hoc  G/TBT/N/MUS/9 , 17 December  2019 
Article  2.9 (4)  Steel bars, wires and fabrics  Ad hoc  G/TBT/N/MUS/8 , 23 November  2018 
Article  2.10 (2)  Banning of plastic bags  Ad hoc  G/TBT/N/MUS/5 , 21 January  2016 
Article  2.10 (2)  Non-woven polypropylene 
bags Ad hoc  G/TBT/N/MUS/6 , 21 January  2016 
Article  2.9 (4)  Domestic and household 
appliances and equipment  Ad hoc  G/TBT/N/MUS/7 , 05 July 2016 
Article  2.9 (4)  Household electrical 
appliances – Revision  Ad hoc  G/TBT/N/MUS/4/Rev.1 , 03 December  2015 
G/TBT/N/MUS/3, 23  July 2012 
G/TBT/N/MUS/2, 3  May 2005 
.. Not available.  
Source:  WTO Secretariat.  
Regional and preferential agreements  
2.12.  After Mauritius, as part of the group of Eastern and Southern African States, entered into an 
interim economic partnership agreement (IEPA) with the European  Union in 2012, the authorities 
entered into negotiations on 13 new chapters of a comprehensive EPA  in 2019. Meanwhile, an RTA 
between Mauritius and Turkey entered into force in 2013. Mauritius was also active in the finalization 
of the East African Community (EAC) -Common Market for Eastern and Southern Africa 
(COMESA) -Southern African Development Commu nity (SADC) tripartite agreement in 2015 and 
participated in the creation of the African Continental Free Trade Area (AfCFTA). A trade agreement 
was reached with China in 2019. Meanwhile, the India -Mauritius Comprehensive Economic 
Cooperation and Partnersh ip Agreement (CECPA) entered into force on 1  April 2021. The main 
features of each of these agreements are set out in Table 2.3. In addition, Mauritius is part of the WT/TPR/S/ 417 • Mauritius  
 
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  Indian Ocean Commission (IOC), an intergovernmental organization with five members (Comor os, 
France/Reunion Island, Madagascar, Mauritius, and Seychelles).  
Table 2.3 Participation in RTAs, by date of notification, June 2021  
RTAs  
Common Market for Eastern and Southern Africa (COMESA)   
Entry into force: 08/12/1994. WTO notification : 1995, under the Enabling Clause  
Parties  Burundi; Comoros; Democratic Republic of the Congo; Djibouti; Egypt; Eritrea; 
Eswatini; Ethiopia; Kenya; Libyan Arab Jamahiriya, Madagascar; Malawi; Mauritius; 
Rwanda; Seychelles; Somalia; Sudan; Tanzania; Tunisia; Uganda; Zambia; Zimbabwe  
Main provisions  Since 2000, Mauritius has offered 100% duty -free treatment to goods coming from 
parties to the COMESA Free Trade Agreement (FTA) (Group I). A 90% reduction on 
MFN rates is extended for member States that have not yet joined the FTA (Group II).   
Provisions on competition; investment; harmonization of standards, sanitary and 
phytosanitary (SPS) measures, and customs procedures; regional payment and 
settlement systems; intellectual property rights; and elimination of non -tariff barriers. 
Regulations  on trade in services were adopted by the COMESA Council of Ministers in 
2009, and market access liberalization negotiations are ongoing. A Protocol on the free 
movement of persons, movement of labour, services, and right of establishment and 
residence was  adopted in 2001, and signed by Burundi, Kenya, Rwanda, and Zimbabwe.  
Merchandise trade 
with COMESA  Imports: USD  181 million in 2013, USD  228 million in 2019 (4.1% of total imports)  
Exports: USD  205 million in 2013, USD  236 million in 2019 (12.6% of tota l exports)  
Southern African Development Community (SADC)  
Entry into force: 01/09/2000. WTO notification : 2004, under GATT, Article  XXIV  
Parties  Angola; Botswana; Eswatini; Lesotho; Madagascar; Malawi; Mauritius; Mozambique; 
Namibia; Seychelles; South  Africa; Tanzania; Zambia; Zimbabwe  
Main provisions  Mauritius has liberalized all tariff lines vis-à-vis SADC member States.   
Provisions on cross -border investment, competition policy, and trade facilitation. Trade 
in Services Protocol adopted in 2012.  
Merchandise trade 
with SADC  Imports: USD  466 million in 2013, USD  609 million in 2019 (10.9% of total imports)  
Exports: USD  394 million in 2013, USD  382 million in 2019 (20.4% of total exports)  
Trade Agreement between the Republic of Mauritius and the Islamic Republic of Pakistan  
Entry into force: 30/11/2007. WTO notification : 2015, under the Enabling Clause  
Parties  Mauritius and Pakistan  
Main provisions  Mauritius has fully or partially liberalized 102 tariff lines (at the HS 6 -digit tariff level)  
Merchandise trade 
with Pakistan  Imports: USD  29 million in 2013, USD  18 million in 2019 (0.3% of total imports)  
Exports: USD  0.5 million in 2013, USD 0.4 million in 2019 (0.02% of total exports)  
European  Union - Eastern and Southern African States Interim Economic Partnership Agreement   
Entry into force: 14/05/2012. WTO notification : 2012, under GATT, Article  XXIV  
Parties  EU member States; Madagascar; Mauritius; Seychelles; and Zimbabwe  
Main provisions  By 2022, 97% of tariff lines will be duty -free; 193 tariff lines exempt from liberalization, 
(mainly biscuits, meat, pasta, soaps, and steel products), with tariffs ranging to 30%. 
Provisions on bilateral safeguards, fisheries, economic development coopera tion, 
private sector development, infrastructure natural resources, and environment.  
Merchandise trade 
with the 
European  Union 
(28) Imports: USD  1,196 million in 2013, USD  1,326 million in 2019 (23.7% of total 
imports)  
Exports: USD  1,271 million in 2013,  USD 804 million in 2019 (43.0% of total exports)  
Free Trade Agreement between the Republic of Mauritius and the Republic of Turkey   
Entry into force: 01/06/2013. WTO notification : 2013, under GATT, Article  XXIV  
Parties  Mauritius and Turkey  
Main provisions  Duty-free trade in goods. By 2022, only some 117 tariff lines will continue to attract 
duty, mainly covering, inter alia, biscuits, meat, pasta, soaps, and steel products. 
Provisions on taxation and goods trade regulation.  
Merchandise trade 
with Turkey  Imports: USD  47 million in 2013, USD  89 million in 2019 (1.6% of total imports)  
Exports: USD  5 million in 2013, USD  2 million in 2019 (0.1% of total exports)  
African Continental Free Trade Area (AfCFTA)  
Entry into force: 30 /09/2019.d WTO notification: Not yet notified  
Parties  Signed by all African countries except Eritrea.  Ratified by 35 African countries.  WT/TPR/S/ 417 • Mauritius  
 
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  RTAs  
Main provisions  90% of tariff lines to be liberalized over a 10 -year period starting 1  July 2020, with a 
10-year transition period for LDCs, and a 5 -year transition for other members. An 
additional 7% of lines that cover "sensitive products" must also be liberalized over a 
period of 10 years (13 years for LDCs). This agreement will be supported by a dedicated  
online portal where parties will upload their tariff reduction offers. Protocol on Trade in 
Services; Protocol on Rules and Procedures on the Settlement of Disputes. Five priority 
sectors – Business, Financial, Transport, Communication, and Travel and Tou rism – will 
be negotiated.  
Merchandise trade 
with Africa  Imports: USD  578 million in 2013, USD  714 million in 2019 (12.8% of total imports)  
Exports: USD  490 million in 2013, USD  505 million in 2019 (27.0% of total exports)  
China -Mauritius Free Trade Agreement   
Signed: 17/10/2019. Entry into force: 01/01/2021. WTO notification : 2021, under GATT, Article  XXIV and GATS, 
Article  V  
Parties  Mauritius and China  
Main provisions  Duty-free trade in goods, certain services, sanitary and phytosanitary measures, 
technical barriers to trade, competition, intellectual property, electronic commerce, 
investment, and economic cooperation. Annex on rules of origin.  
Mauritius' 
merchandise trade 
with China  Imports: USD  792 million in 2013, USD  937 million in 2019 (16.7% of total imports)  
Exports: USD  13.5 million in 2013, USD  32 million in 2019 (1.7% of total exports)  
 
Eastern and Southern Africa (ESA) - United Kingdom Economic Partnership Agreement  
Entry into force: 01/01/2021. WTO notification : January 2021  
Parties  
Main provisions  
 
 
Merchandise trade 
with the United 
Kingdom  United Kingdom; Mauritius; Seychelles; and Zimbabwe  
Duty-free, quota -free access to goods exported from ESA States, except some 
domestically sensitive products in the ESA States. Provisions on tariff quotas and rules 
of origin.  
Imports: USD  116 million in 2013, USD  170 million in 2019 (3.0% of total imports)  
Exports: USD  389 million in 2013, USD  207 million in 2019 (11.0% of total exports)  
India -Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)  
Signed 22/02/2021. WTO notification : April 2021 under the Enabling Clause and GATS, Article  V 
Parties  Mauritius and India  
Main provisions  Duty-free trade in specified goods, certain services, rules of origin, sanitary and 
phytosanitary measures, technical barriers to trade, and dispute settlement.  
Merchandise trade 
with India  Imports: USD  1,299 million in 2013, USD  777 million in 2019 (13. 9% of total imports)  
Exports: USD  18 million in 2013, USD  24 million in 2019 (1.3% of total exports)  
Source:  WTO Secretariat, WTO RTAs Database. Viewed at : http://rtais.wto.org . 
2.13.  The United  Kingdom's recent agreement with the ESA economies mirrors the IEPA, with a 
Rendezvous clause on areas such as trade in services, investment, trade facilitation, and competition 
policy. The ESA -UK EPA furthermore provides an automatic derogation of 6,200  tonnes of 
non-originating tuna that can be used in the production of canned tuna and 341  tonnes of tuna loins 
for export to the United  Kingdom, to be shared among Mauritius, Seychelles, and Madagascar.  
2.14.  A free trade agreement (FTA) between Mauritius and China was signed in Oc tober 2019 and 
entered into force on 1  January  2021.15 It gives Mauritius duty -free access to the Chinese market 
on some 8,547 products, representing 96% of Chinese tariff lines. The duties applicable on 88% of 
these tariff lines were eliminated on 1  Janua ry 2021. The remaining tariffs would be eliminated over 
a 5- to 7-year period (on key export items such as rum, frozen fish, noodles and pasta, wafers and 
biscuits, fresh fruits, juices, mineral water, linen, garments, watches, and articles of leather). Wi th 
respect to sugar, China agreed to grant Mauritius a tariff quota for sugar, with an in -quota tariff rate 
of 15% to be phased out over a period of eight years, during which the annual tariff quota will 
increase from 15,000 to 50,000 tonnes. In 2019, expo rts to China amounted to about USD  32 million 
(Table 2.3), considerably less than imports, with seafood accounting for more than a third of the 
total. As regards trade in services, Mauritius and China obtained immediate access to more than 
40 of each other 's services sectors under the Agreement (Section 4.4). Mauritius would also be able 
to establish businesses in China as wholly owned entities or in partnership with Chinese operators. 
Investment in the services sector should be encouraged by the increased predictability and legal 
security the Agreement will provide to investors, including against discriminatory and unfair 
treatment, and expropriation.  
 
15 Mauritius Trade Easy, Mauritius -China Free Trade Agreement (FTA) . View ed at: 
http://www.mauritiustrade.mu/en/trade -agreements/china . WT/TPR/S/ 417 • Mauritius  
 
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  2.15.  The CECPA entered into force in April 2021 following the signing of the protocol amending the 
two countries ' double -taxation avoidance agreement (DTAA) treaty (Section 2.4.3). It also covers 
trade in goods, services, rules of origin, technical barriers to trade, sanitary and phytosanitary 
measures, trade remedies, and dispute settlement.  
2.4  Investment Regime  
Overv iew 
2.16.  Mauritius ranks well in various international competitiveness and business facilitation 
indicators and is consistently one of the strongest performers in Africa. The World Bank advanced 
Mauritius from 20th of 189 countries in terms of the Doing Busines s index in 2014 to 13th of 
190 countries in 2020, and first in Africa .16 The World Economic Forum also ranked Mauritius 
favourably. In 2019, Mauritius came 52nd of 141 counties, highest in Africa, and "one of the most 
open countries in the world".17 Standi ng out are strong and transparent public institutions (40th), 
with clear property rights, strong judicial independence, and an efficient government. Private 
institutions are rated as highly accountable (13th), with effective auditing and accounting standar ds, 
and private companies have access to strong investor protection. The country's infrastructure is well 
developed by regional standards, particularly its ports, air transport, and communication 
infrastructure. Further, its goods markets are efficient (27th). However, while its health standards 
are impressive compared with those of other sub -Saharan African countries, efforts are still required 
in education and in company spending on research and development (R&D) to enhance innovative 
capacity.18 A new Bu siness Facilitation Act was passed in 2019 (Table  2.1). 
2.17.  Few restrictions apply to foreign commercial presence (Table  2.4). Partly as a result, Mauritius 
has successfully positioned itself as an investment hub on the African continent, under tax treaties 
with many African countries.19 
Table 2.4 Foreign investment restrictions, 2021  
Sector (report section)  Restriction  
Newspaper and magazine 
publishing  A foreign investor cannot hold more than 20% of a company that owns or 
controls any newspaper o r magazine, or any printing press publishing them.  
Banks holding immovable 
property (4.4.2)  Approvals are required from the Prime Minister and Minister of Home Affairs for 
investments in banks that hold immovable property in Mauritius.  
Diving centres (4 .4.5) Maximum foreign equity participation of 30%.  
Legal services (4.4.6)  Foreign lawyers may provide legal services only in relation to non -judicial 
proceedings (arbitration, mediation, conciliation, and other forms of consensual 
dispute resolution), or in relation to foreign law or international law.  
Fisheries (4.1.3)  Licenc es to operate a Mauritian fishing vessel may be granted only to Mauritian 
nationals or to bodies incorporated and having a place of business in Mauritius.  
Acquisition of property 
(4.4.5)  To acquire real estate property in Mauritius, or to acquire shares in a company 
that owns immoveable property in Mauritius, non -citizens require prior 
authorization: Foreign investors investing in any real estate and property 
business should comply with the Non -Citizens (Property Restriction) Act. For 
acquisition of busin ess property, authorization should be acquired from the 
Economic Development Board for direct acquisition and from the Prime 
Minister's Office for acquisition of shares. For acquisition of residential 
properties under pre -approved schemes, approval needs t o be obtained from 
the Economic Development Board.  
 
16 World Bank (2020), Doing Business 2020 , Economy Profile : Mauritius . Viewed at: 
https://www.doingbusiness.org/content/dam/doingBusiness/country/m/mauritius/MUS.pdf . 
17 World Economic Forum (2019), "The Global Competitiveness Report 2019", viewed at: 
http://www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2019.pdf . 
18 World Economic Forum, The Global Competitiveness Report 2019.  Viewed at: 
http://www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2019.pdf . 
19 IMF, The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub -Saharan Afri ca, 
IMF Working Paper WP/18/227, October 2018.  Viewed at: 
https://www.imf.org/en/Publ ications/WP/Issues/2018/10/24/The -Cost-and-Benefits -of-Tax-Treaties -with-
Investment -Hubs-Findings -from-Sub-Saharan -Africa -46264 . WT/TPR/S/ 417 • Mauritius  
 
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  Sector (report section)  Restriction  
Broadcasting  In 2019, the Independent Broadcasting Authority (IBA) Act was amended to 
increase the allowable equity participation of a foreign company investing in 
broadcasting to 49.9% from 20%. Under t he IBA, however, the IBA will not 
grant a licence where the applicant:  
-is not a citizen of Mauritius or is not ordinarily resident in Mauritius; or  
-is a company or body corporate, and  
 is formed, registered, or incorporated in a foreign country; or  
 49.9% or more of the shares of which are owned or controlled, directly or 
indirectly, by a foreign national, company, or body corporate, where the 
Authority is satisfied that the control of the company or body corporate is not 
by virtue of any shareholder agreement or other instrument effectively vested 
in a foreign national, a foreign company, or a foreign body corporate; or  
 49.9% or more of the directors of which are foreign nationals; or  
 20% or more of the shares of which are owned or controlled, direc tly or 
indirectly, by an individual who, or by another company or body corporate 
which, owns or controls, directly or indirectly, any newspaper or magazine, 
or any printing press publishing such newspaper or magazine.  
Sugar (4.1.2)  Under the Securities (I nvestment by Foreign Investors) Rules of 2013 whereby 
there is a cap of 15% for investment in a Mauritian sugar company, a foreign 
investor should have prior written consent of the Financial Services Commission 
to make any investment in securities where, a s a result, 15% or more of the 
voting capital (including any capital having an element of equity) of a Mauritian 
sugar company would be held by foreign investors.  
Tourism (4.4.5)  Foreign investment caps in pleasure craft and tourist accommodation.  
Public transport (4.4.4)  Provision of taxi services is reserved for Mauritian nationals, as the licence is 
granted to individuals (and not a company).  
Aviation (4.4.4)  An Air Operating Licence shall be granted, on application, only to qualified 
persons (M auritian nationals who control and own a duly incorporated company 
in Mauritius – 51% of shares) to undertake commercial air transport services, 
between two or more destinations, provided that there exists a Bilateral Air 
Services Agreement between Mauriti us and the countries in question.  
Source:  WTO Secretariat, based on information provided by the authorities.  
2.18.  Following the proclamation of the Economic Development Board Act 2017 (Table 2.1), the 
Board of Investment, Enterprise Mauritius, and the Financial Services Promotion Agency were 
merged into the Economic Development Board (EDB), which became the first poin t of contact for 
businesses wishing to establish operations in Mauritius and implement investment projects .20 The 
EDB issues registration certificates to enterprises wishing to benefit from investment promotion 
schemes, in areas such as real estate develop ment or the Freeport Scheme (Section 3.2.4).  
Movement of labour and residence  
2.19.  A foreigner can register with the EDB to acquire real property (land and buildings) under 
the Non-Citizens (Property Restriction) Act (NCPRA) (Table 2.1). Since 2015, following a n 
amendment to the Act, foreigners can acquire residential properties under the new Property 
Development Scheme (PDS), which replaced the Integrated Resort Scheme and the Real Estate 
Scheme.21 Under the PDS rules, foreigners can purchase certain types of p roperties over 
MUR 6 million (USD  172,000). A non -citizen is also eligible for a residence permit under the PDS if 
the purchase exceeds USD  375,000. Purchases must be financed with funds transferred from abroad 
through the banking system. The owner of a re sidential property under the Integrated Resort 
Scheme (IRS), Real Estate Scheme (RES), PDS, or Smart City Scheme who has been granted a 
residence permit may take up employment in Mauritius.  
2.20.  The Finance (Miscellaneous Provisions) Act 2020 introduced several  changes to further 
encourage foreigners to take up residence and pursue business activities. Under the Permanent 
Resident Programme, the minimum capital investment in residential property acquired for personal 
use was reduced from USD  500,000 to USD  375,0 00 in 2020. The validity of an individual's 
"permanent" residence permit was extended from 10 to 20 years; the validity of an "occupation" 
permit (which covers both investors and self -employed individuals) was extended from 3 years 
 
20 Economic Development Board. Viewed at: https://www.edbmauritius.org/ . 
21 Economi c Development Board, Property Development Scheme Guidelines , July 2020. Viewed at: 
https://www.edbmauritius.org/sites/defa ult/files/2020 -
09/Guidelines%20for%20the%20Property%20Development%20Scheme.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  to 10. Furthermore, the parents of a holder of a residence permit or occupation permit will also be 
granted resident status. The regulations affecting retired non -citizens who are holders of an 
occupational permit or residence permit were relaxed to allow investment in any busine ss, providing 
the individual who is investing is not employed in the business or manages the business and does 
not receive a salary or employment benefits from that business.  
2.21.  Once a property investment is launched, work permits for foreigners are generally  granted 
rapidly, under the Non -Citizens Employment Restriction Act of 1970 (Table 2.1).22 Since 2019 
however, non -citizens who are spouses of a citizen of Mauritius are no longer exempted from the 
regulations and thus need to apply for work and occupation  permits.23 
Tax provisions affecting foreign investments  
2.22.  One of the particularities of the Mauritian tax regime is the generally low level of taxes, under 
the Income Tax Act (ITA) as amended by annual finance laws and administered by the MRA.  
2.23.  As a brief ré sumé, a resident individual's income is subject to a tax rate of 10% if his or her 
annual net income is less than or equal to MUR  650,000 (USD  1,600), or 15% where the annual net 
income exceeds MUR  650,000, levied only on Mauritian source income and such f oreign income that 
the individual remits to Mauritius. In addition, an individual is subject to a tax rate of 25% on the 
sum of taxable income and collected dividends in excess of MUR  3 million rupees (USD  75,000). An 
individual is not subject to tax on ca pital gains, inheritance, wealth, gift and real property, or 
withholding tax on dividends. An individual is resident for tax purposes during a given income year 
if he or she has a domicile in Mauritius (unless his or her permanent place of abode is outside  
Mauritius), or has been present in Mauritius for a minimum of 183 days, or has been present in 
Mauritius in that income year and 2 preceding income years for a minimum of 270  days.  
2.24.  Turning to companies, since July 2017, those companies engaged in exports of goods have 
paid a tax rate of 3% (Section 3.2.4) instead of the general 15% corporate tax rate.24 Also, a new 
regime for the taxation of banks was introduced (Section 4.4.2.2).  
2.25.  For other companies, the ITA provides that resident companies are taxable on  their world 
income while non -resident companies are taxable only on their Mauritian source income. In 2017, 
following Mauritius' commitment to the Organisation for Economic Co -operation and Development 
(OECD) Forum on Harmful Tax Practices, changes were b rought to the way Global Business (GB) 
licence holders are taxed; GB corporations are "resident corporations conducting business principally 
outside Mauritius" and regulated under the Financial Services Act of 2007 (Section 4.4.2).25 Until 
2018, GB corpora tions were taxed at 15%, less a deemed foreign tax credit (DFTC) of 12% (i.e. an 
effective tax rate of 3% of income). In line with Mauritius' commitment to the OECD, the DFTC 
regime was abolished. Instead, GBs were made subject to a new Partial Exemption S ystem (PES) 
on specified income. In contrast to the DFTC, which was available only to companies holding a GB 
licence and to banks as regards their foreign -source income, the PES is available to all companies 
regardless of whether they hold a GB licence. Wi th these changes, the authorities announced that 
Mauritius has removed the "ring -fencing" that existed between local and GB companies, to ensure 
no special treatment exists for the latter.  
 
22 US Department of State, 2020 Investment Climate Statements: Mauritius . Viewed at: 
https://www.state.gov/reports/2020 -investment -climate -statements/mauritius/ . 
23 MCCI, Regulations under the Non -Citizens (Employment Restriction) Act – Foreign Spouse , 3 April 
2019. Viewed at: https://www.mcci.org/en/media -news-events/business -updates/regul ations -under -the-non-
citizens -employment -restriction -act-foreign -
spouse/#:~:text=An%20Employer%20of%20a%20non,Employment%20Restriction)%20(Work%20Permit).  
24 Mauritius Revenue Authority, Corporate Taxation . Viewed at: 
https://www.mra.mu/index.php/business/corporate -tax#taxrates . 
25 Mauritius Revenue Authority, Income Tax (Foreign Tax Credit) Regulations 1996 . Viewed at: 
https://www.mra.mu/download/Regulations_foreignTaxCredit_GN_55_2011. pdf. A description of the changes 
in tax credits was viewed at: https://www.mra.mu/index.php/taxes -duties/international -taxation?id=13 . WT/TPR/S/ 417 • Mauritius  
 
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  2.26.  For resident companies, under the PES, an exemption of 80% of corpo rate tax is granted on 
the following categories of income:  
• foreign -source dividends that have not been allowed as a deduction in the country of 
source;  
• interest derived by a company other than a bank or a non -bank financial institution 
(Section 4.4.2);  
• income derived by a collective investment scheme, closed -end fund, collective investment 
scheme (CIS) manager, CIS administrator, investment adviser, or asset manager;  
• income from ship and aircraft leasing;  
• income from reinsurance and reinsurance brokering ac tivities;  
• income from leasing and provision of international fibre capacity;  
• income derived from the sale, financing arrangement, asset management of aircraft and 
their spare parts and aviation advisory services related thereto;  
• interest derived by a person from money lent through a peer -to-peer lending platform; 
and 
• profit attribu table to a permanent establishment that a resident company has abroad.  
2.27.  Collective Investment Schemes and Closed -End Funds, which can also hold a GB licence, are 
business structures that invest funds in a portfolio of securities, or other financial assets, real 
property, or non -financial assets, thus giving investors in the fund the benefit of the results of the 
management of its funds. The law in Mauritius provides for two main categories of such funds: an 
open-ended fund, also known as a CIS; and a close -ended fund, commonly known as a private 
equity fund.  
2.28.  Turning to non -resident companies, the Finance (Miscellaneous Provisions) Act 2018 
introduced the Authorized Company (AC), a new category of company incorporated in Mauritius and 
authorized by the Financi al Services Commission (FSC) (Section 4.4.2). The AC must be held or 
controlled by a non -citizen and must conduct business principally outside Mauritius; its central 
management and control is outside Mauritius. The AC may operate in, inter alia,  investment  holdings, 
property holdings, international trade, management and consultancy, IT services, logistics, 
marketing, shipping and ship management, or one -off transactions using a special purpose vehicle.  
2.29.  As at 31 December  2020, 12,039 GB licences and 1,004 CIS or closed -end funds were active, 
and the FSC had delivered 1,375 AC licences. GB  licence holders do not pay tax on royalties; interest 
and service fees payable to foreign affiliates are allowed as expense s if they are reasonable and 
correspond to actual expenses incurred. Customs duty concessions are granted for office equipment, 
furniture, and motor vehicles. GB licence holders are exempt from the 2% Corporate Social 
Responsibility levy.  
2.30.  Since June 2010, Mauritius has participated in the OECD's Global Forum on Transparency and 
Exchange of Information for Tax Purposes, with peer reviews of its taxation system in February 2014 
and August 2017, and was rated compliant.26 In July 2017, Mauritius signed the OEC D Multilateral 
Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting 
(MLI) that implements a series of tax treaty measures to update international tax rules and lessen 
the opportunity for tax avoidance by multinati onal enterprises. The MLI entered into force for 
Mauritius on 1  February  2020.27 In September 2018, Mauritius joined the Common Reporting 
 
26 Mauritius Revenue Authority, Mauritius Peer Review by Global Forum . Viewed at: 
https://www.mra.mu/index.php/taxes -duties/mauritius -peer-review . 
27 OECD , Signatories and Parties to the Multilateral Convention to Implement Tax Treaty Related 
Measures to Prevent Base Erosion and Profit Shifting . Viewed at: https://www.oecd.org/tax/treaties/beps -mli-
signatories -and-parties.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  Standard approved by the OECD, which calls on jurisdictions to obtain information from their 
financial institutions an d automatically exchange that information with other jurisdictions on an 
annual basis.28 In January 2018, the European  Union placed Mauritius on a watch list, considering 
that its commitments towards tax governance were deemed sufficient, but their impleme ntation 
required continued monitoring.29 In October 2019, the European  Union removed Mauritius from its 
watch list.30 
2.31.  Mauritius has concluded 43 DTAAs.31 New or amended DTAAs since 2013 concern Barbados, 
Cabo Verde, Cyprus, Egypt, Ghana, Guernsey, India, J ersey, Luxembourg, Malta, Monaco, Rwanda, 
South  Africa, and the United Kingdom. In addition, Mauritius also signed eight DTAAs that are yet 
to be enforced with Comoros, Estonia, Eswatini, Gabon, Kenya, Morocco, Nigeria, and the 
Russian  Federation. The DTAA s with Senegal and Zambia were terminated, and new tax treaties are 
being negotiated. The DTAA in general provides that business profits and dividends are to be taxed 
in the country of source unless the company has a permanent establishment in the other St ate; in 
that latter case, however, the maximum withholding tax rate applied to dividends (in the country of 
source) varies between zero and 15% depending on the DTAA.  
2.32.  Under the 1982 Double Tax Avoidance Convention (DTAC) with India, Mauritius became a 
preferred fiscal residential base for individuals, foreign funds, and companies investing in India and 
seeking to reduce their tax expenditure.32 The DTAC allowed them to make direct investments in 
India from Mauritius -based companies and enjoy the preferentia l tax treatment agreed to under the 
DTAC. On 10  May 2016, Mauritius and India signed a Protocol amending the DTAC33, giving India 
the right to tax capital gains on the sale or transfer of shares of an Indian resident company acquired 
before April 2017 (wit h a transitional 50% of the applicable tax rate for gains arising on shares 
acquired between April 2017 and March 2019).  
2.33.  Furthermore, India henceforth has the right to tax capital gains on immovable property and 
movable property forming part of the busines s and capital gains on ships and aircraft operated in 
international traffic. India will also tax interest income of Mauritian banks, and fees for technical 
services, with similar rights being given to Mauritius. However, investments made through 
instrument s other than shares (such as debt -like instruments or derivative contracts) may still 
benefit from exclusive taxation in the country of residence. Interest paid from India on loans made 
after 31  March  2017 is subject to withholding tax at 7.5%.  
Participati on in international investment agreements  
2.34.  Mauritius has signed 45 international investment promotion and protection agreements 
(IPPAs).34 These generally provide for national and MFN treatment to investors of the parties, defined 
as natural persons, legal entities, and in some cases government -owned entities. New IPPAs since 
2013 are with Cabo Verde (2017), The Gambia (2016), Sao Tomé and Principe (2016), Côte  d'Ivoire 
(2016), the United Arab Emirates (2015)35, Zambia (2015), and Egypt (2014).36 
 
28 OECD, Common Reporting Standard (CRS): Further Guidance . Viewed at: 
https://www.oecd.org/tax/automatic -exchange/common -reporting -standard/ . 
29 European Parliamentary Research Service, Listing of Tax Havens by the EU , May 2018. Viewed at:  
https://www.europarl.europa.eu/cmsdata/147404/7%20 -%2001%20EPRS -Briefing -621872 -Listing -tax-
havens -by-the-EU-FINAL.PDF . 
30 European Commission, Evolution of the EU List of Tax Havens , February 2021. Viewed at: 
https://ec.europa.eu/taxation_customs/system/files/2021 -02/eu_ list_update_22_02_2021_en.pdf . 
31 A complete list of DTAAs in force can be viewed at: https://www.mra.mu/index.php/taxes -
duties/international -taxation/double -taxation -agreements . 
32 Adrienne Klasa, "Round -tripping: How Tiny Mauritius Became India's Main Investor", Financial Times , 
30 October 2018. Viewed at: https://www.ft.com/content/b2a35d1e -c597-11e8-86b4-bfd556565bb2 . 
33 Republic of Mauritius Protocol Amending the Convention between the Government of Mauritius  and 
the Government of the Republic of India. Viewed  at: https://www.fscmauritius.org/media/2358/protocol -to-
the-mauritius -india-dtac-signed -on-10-may-2016.pdf . 
34 Economic Development Board , Bilateral Agreements: IPPA . Viewed at: 
https://www.edbmauritius.org/info -centre/ippa . 
35 UNCTAD, Agreement between the Government of the United Arab Emirates and the Government of 
the Republic of Mauritius for the Promotion and Reciprocal Protection of Investments . Viewed at: 
https://investmentpolicy.unctad.org/international -investm ent-agreements/treaty -files/5358/download . 
36 UNCTAD, Investment Policy Hub: Mauritius . Viewed at: 
https://investmentpolicy.unctad.org/internatio nal-investment -agreements/countries/134/mauritius . WT/TPR/S/ 417 • Mauritius  
 
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  2.35.  The Governm ent's Africa Strategy encourages Mauritian entrepreneurs to invest in Africa37: 
the Government established the Mauritius Africa Fund, a public company to support Mauritian 
investment in Africa. Through the Fund, the Government participates as an equity par tner up to 
10% of Mauritian investments in projects targeted towards Africa. The Government signed 
agreements with Senegal, Madagascar, and Ghana establishing and managing special economic 
zones (SEZs) in these countries and invited local and international  firms to set up operations in the 
SEZs. As per the 2018 Finance Act, Mauritian companies collaborating with the Africa Fund for 
development of infrastructure in the SEZs benefit from a five -year tax holiday.  
2.5  Participation in Arbitral and Dispute Settlemen t Conventions and Bodies  
2.36.  Mauritius is a signatory to the United Nations Convention on the Recognition and Enforcement 
of Foreign Arbitral Awards (New York Convention), and has been a member of the International 
Centre for Settlement of Investment Disputes (ICSID) since 1969. In addition, Mauritius is home to 
the LCIA -MIAC, a partnership between the London Court for International Arbitration and the 
Mauritius International Arbitration Centre, which opened in 2011. Since 2018, MIAC has operated 
as a new arbit ration centre with the continuing financial support of the Government of Mauritius but 
under a principle of non -interference.38 Mauritius also hosts the first Permanent Representative 
Office of the Permanent Court of Arbitration outside The Hague.39 
 
37 US Department of State, 2020 Investment Climate Statements: Mauritius . Viewed at: 
https://www.state.gov/reports /2020 -investment -climate -statements/mauritius/ . 
38 MIAC, MAIC Commences Operations , 27 July 2018. Viewed at: https://miac.mu/news/miac -
commences -operations/ . 
39 Permanent Court of Arbitrage, Mauritius Office . Viewed at: https://pca -
cpa.org/en/about/structure/pca -mauritius -office/ . WT/TPR/S/ 417 • Mauritius  
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE   
3.1  Measures Directly Affecting Imports  
3.1.  The Government is committed to facilitating merchandise imports (as well as exports), as they 
feed into essential inputs driving the economy, such as tourism, manufacturing, transport, and 
business services. Mauritius thus was prompt to ratify the WTO Trad e Facilitation Agreement (TFA) 
in 2015, and notified all of its TFA commitments, as well as its technical assistance needs, to the 
WTO (Table 3.1).  
Table 3.1 Notification status of TFA measures, September 2021  
Article  Notification  Measure/description  
1.1 Category A  Publication  
1.2 Category A  Information Available through the Internet  
1.3 Category C  Enquiry Points  
1.4 Category A  Notification  
2.1 Category A  Opportunity to Comment and Information before Entry into Force  
2.2 Category A  Consultations  
3 Category A  Advance Rulings  
4 Category A  Procedures for Appeal or Review  
5.1 Category A  Notifications for Enhanced Controls or Inspections  
5.2 Category A  Detention  
5.3 Category C  Test Procedures  
6.1 Category A  General Disciplines on Fees and Charges Imposed on Importation and Exportation  
6.2 Category A  Specific Disciplines on Fees and Charges for Customs Processing  
6.3 Category A  Penalty Disciplines  
7.1 Category A  Pre-arrival Processing  
7.2 Category A  Electronic Payment  
7.3 Category A  Separation of Release from Final Determination of Customs Duties, Taxes, Fees  
7.4 Category C  Risk-Management  
7.5 Category A  Post-clearance Audit  
7.6 Category A  Establishment and Publication of Average Release Times  
7.7 Category B  Trade Facilitation Measures for Authorized Operators  
7.8 Category B  Expedited Shipments  
7.9 Category A  Perishable Goods  
8 Category B Border Agency Cooperation  
9 Category A  Movement of Goods Intended for Import under Customs Control  
10.1 Category A  Formalities and Documentation Requirements  
10.2 Category A  Acceptance of Copies  
10.3 Category B  Use of International Standards  
10.4 Category C  Single Window  
10.5 Category A  Pre-shipment Inspection  
10.6 Category A  Use of Customs Brokers  
10.7 Category A  Common Border Procedures and Uniform Documentation Requirements  
10.8 Category A  Rejected Goods  
10.9 Category A  Temporary Admission of Goods and Inward and Outward Processing  
11 Category A  Freedom of Transit  
12 Category B  Customs Cooperation  
Source:  WTO TFA Database, Rate of Implementation Commitments . Viewed at: 
https://tfadatabase.org/members/mauritius . 
3.2.  The online Mauritius Trade Easy portal sets the tone of Mauritius' policy on trade facilitation: it 
provides information regarding import and export procedures and applicable charges (including 
customs duties and local taxes, applicable regulations, and required shipping documents) by tariff 
line and by partner  country.1 The site also incorporates a landed -cost calculator, which estimates 
import charges and incorporates them into a duty -paid price. The Government also launched the 
 
1 Mauritius Trade Easy, Import Regulations and Taxes . Viewed at: 
http://www.mauritiustrade.mu/en/import -procedures .  WT/TPR/S/ 417 • Mauritius  
 
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  Trade Obstacles Alert Mechanism platform with the help of the International Trade  Centre.2 With it, 
trade operators can report obstacles they face when exporting or importing their products.  
Customs procedures and valuation  
3.3.  Importers must be registered with the Mauritius Revenue Authority (MRA) and with the 
Corporate and Business Regi stration Department, which provides them with a Tax Account Number 
that is used in Customs declarations3 and a Business Registration Number, respectively.4 This 
ensures coordination between border and domestic taxation agencies.  
3.4.  The use of licensed custo ms brokers in Mauritius is not compulsory; as set out in Article  119 of 
the Customs Act, customs agents and brokers must be licensed by the Director -General of Customs. 
Mauritian citizenship is not a requirement to apply for the licence.5 
3.5.  Electronic submission of all customs declarations is mandatory. TradeNet is an electronic data 
interchange system (in place since 1994) that allows for the submission of manifests, declarations, 
certificates of origin, import/export permits, and other trad e documents online to Customs. Customs 
brokers, shipping agents, and freight forwarders are also connected, as are commercial banks, thus 
enabling electronic payment of duties and taxes. TradeNet also allows for the submission of 
applications for import (a nd export) permits regulated by various ministries. Since 2013, importers 
and brokers have been able to track the status of their declarations on their mobile phones, including 
the status of payment and consignment clearance. As at May 2021, of the 13 mini stries/agencies 
that administer imports permits or authorizations for border clearance, only the Pharmacy Board 
and the Ministry of Environment, Solid Waste Management and Climate Change were submitting 
import permits or authorizations manually and were in  the process of connecting to TradeNet.  
3.6.  In 2016, Mauritius started to implement its national single window, Mauritius Trade Link, which 
forms part of TradeNet and provides an online, web -based facility to submit applications for import 
and export licences and permits from government agencies.  
3.7.  Customs' risk -management system comprises four channels, assigned automatically by 
TradeNet according to criteria such as product type, value, and consistency of data (Table 3.2). The 
share of imports subject to detail ed document inspection from different government departments 
through the yellow channel increased between 2013 and 2020, as have clearance times; according 
to Customs, this reflected new controls on products such as radiocommunication and 
telecommunication s equipment; articles of plastic such as carrier bags, tableware, and kitchenware; 
and increased controls by the Mauritius Standards Bureau (MSB) (Section 3.3.1).  
Table 3.2 Use of risk -management channels, 2014 -20 
Channel 
(share of 
total imports 
in 2020)  Average 
clearance 
time 2014  2018  2019  2020  
Green (8.2%)  Sea (mins)  28.00  30.06  32.83  31.81  
Air (mins)  3.00 31.49  32.31  31.89  
Yellow (82.9%)  Sea (hrs)  2.00 3.08 3.22 3.60 
Air (mins)  4.00 6.38 4.38 3.05 
Red (7.63%)  Sea (hrs)  13.00  12.43  13.00  12.67  
Air (hrs)  4.00 5.42 5.15 7.19 
Blue (1.41%)  Sea/Air  Immediate  Immediate  Immediate  Immediate  
Source:  Information provided by the authorities.  
 
2 Trade Obstacles Alert Mauritius, The TOA Platform . Viewed at: 
https://www.tradeobstacles.org/mauritius/About/The Portal.aspx . 
3 Mauritius Revenue Authority, Application for Tax Account Number (T AN). Viewed at: 
https://eservices.mra.mu/apptan/feedpdfapptan . 
4 MCCI , Registration of Business – One Day . Viewed  at: https://www.mcci.org/en/inside -
mauritius/doing -business/start -a-business/registration -of-business/ . 
5 Mauritius Revenue Authority, Custo ms Ac t. Viewed at: 
https://www.mra.mu/download/CustomsAct1988.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  3.8.  The Authorized Economic Operators (AEO)6 programme has been in place since 2008; as at 
June 2021, there were only two  certified AEOs, despite the advantages of the programme, including 
expedited clearance of goods; electronic submission of customs declaration without do cuments; 
electronic payment of duties, excise duty, and taxes; and facilities for deferred payment. 
Furthermore, the consignment of an AEO if selected for examination may be examined at the 
premises of the AEO.  According to the authorities, the low interes t in the AEO programme can be 
explained by the availability of the above facilities to any economic operator; also all measures of 
Article  7 of the TFA have reportedly been implemented except for paragraph 7.3(f), whereby an AEO 
shall provide a single cust oms declaration for all imports and exports in a given period.  
3.9.  The Government has notified the existence of binding advance rulings on tariff classification 
and origin in compliance with Article  3 of the TFA.7 Application for advance rulings on classifica tion8 
and on origin9 are available on the MRA website.  
3.10.  Customs valuation follows the WTO Customs Valuation Agreement, except for imports of used 
machinery and equipment and second -hand motor vehicles. Imported used machinery and 
equipment are valued base d on their f.o.b. price when new, reduced by a maximum of 15% for each 
year of use, subject to a maximum reduction of 60%. For second -hand motor vehicles, the value is 
the f.o.b. value when new, reduced by 9% for the first month, and 1% for each subsequent  month 
of use, up to a maximum of 50%.10 The authorities note that their updated valuation database, 
incorporating reference values, is used exclusively as a risk -management tool.  
3.11.  Changes to the Customs Act in 2013 provided for recourse by importers to an independent 
appeal mechanism within the MRA to consider disputes relating to customs valuation, classification, 
and origin, prior to making representations to the Assessment Review Committee (ARC).11 The 
decisions of the ARC may be appealed to the Supreme Court. During the review period, most AR C 
cases related to valuation (Table 3.3).  
Table 3.3 Assessment Review Committee caseload, 2013 -20 
Subject  2013  2015  2016  2017  2018  2019  2020  
Classification  5 5 12 6 17 3 22 
Valuation  24 21 26 26 37 15 18 
Origin  0 0 0 0 0 0 0 
Source:  Information provided by the authorities.  
Rules of origin  
3.12.  While Mauritius does not maintain non -preferential rules of origin12, the web of preferential 
rules of origin has densified with the new trade agreements it has signed since 2014 (Section 2.3), 
with potential complications for Mauritian exporters (Section 3.2.1). According to Customs, the 
existence of multiple rules of origin related to bilateral or plurilateral trade agreements does not 
constitute a problem for i mporters, as most of them declare MFN origin (Chart 3.1).  
 
6 Mauritius Revenue Authority, General Information on Authori sed Economic Operator (AEO).  Viewed at: 
https://www.mra.mu/download/AEOGeneralInfo.pdf . 
7 WTO document WT/PCTF/N/MUS/1, 8  July 2014. Viewed at: 
https://tfadatabase. org/uploads/notification/NMUS1.pdf . 
8 Mauritius Revenue Authority, Customs Department Request for Ruling on HS Classification of Goods . 
Viewed at: https://www.mra.mu/download /RequestforHSClassificationofGoods.pdf . 
9 Mauritius Revenue Authority , MRA-Customs Application for Advance Origin Ruling . Viewed at: 
https://www.mra.mu/download/AORForm.pdf . 
10 Mauritius Revenue Author ity, The Excise Act . Viewed at: 
https://www.mra.mu/download/ExciseRegulations2003.pdf . 
11 Mauritius Revenue Authority, The Customs Act , Section 24A.  Viewed at: 
https://www.mra.mu/download/CustomsAct1988.pdf . 
12 WTO document G/RO/N/1, 9 May 1995. Viewed at: 
https://docs.wto.org/d ol2fe/Pages/SS/directdoc.aspx?filename=Q:/G/RO/N1.pdf&Open=True . WT/TPR/S/ 417 • Mauritius  
 
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  Chart 3.1 Importation under preferential tariff regimes in 2019  
 
Source:  WTO Secretariat calculations, based on information provided by the authoritie s. 
3.13.  The Mauritius Trade Easy Portal lists rules of origin for each trade agreement.13 For example, 
under COMESA, an imported product is deemed to originate in the country where it has been wholly 
produced, or, if not wholly produced where it has been suffic iently processed; this latter condition 
can take several forms: (i) when the c.i.f. value of foreign materials does not exceed 60% of the 
total cost; (ii) when the value -added from production processes accounts for at least 35% of the 
ex-factory costs of t he good (or 25% in some cases); or (iii) there is a change in tariff heading at 
the HS  six-digit level in the country claiming the origin. The SADC FTA, the China -Mauritius FTA, and 
the CECPA with India each have product -specific rules of origin. In Januar y 2020, amended rules of 
origin under the IEPA aim at simplifying procedures for economic operators (Section 3.2.1).  
Tariffs and other import taxes  
3.1.3.1   General features  
3.14.  The three main taxes collected at import are the customs tariff, the value added tax (VAT),  
and the excise duty. Excise duty and VAT are also applied to locally produced goods. Total taxes 
collected on imports have declined from 38% of total revenue in FY  2007/08 to 35% in 2013 and to 
32% in FY  2019/20  (Table  3.4). Over the period, the share of VAT levied at the domestic level (rather 
than imports) increased. The share of excise duties levied on imports remained stable at 76% of 
total excise duty collected.  
Table 3.4 Revenues from customs duties, VAT, and excise taxes, FY 2007/08 to 
FY 2019/20  
(MUR million unless specified)  
 FY 
2007/08  2010a 2013  FY 
2017/18  FY 
2018/19  FY 
2019/20  
Gross VAT, of which (%):  23,502  26,583  31,816  38,487  41,203  38,518  
 Domestic sales  51 51 52 54 53 55 
 Imports  49 49 48 46 47 45 
Net VAT  18,508  21,088  26,016  33,000  34,910  32,680  
(VAT repayments on 
capital goods)  4,994  5,495  -5,800  -6,187  -7,007  -6,403  
Excise, of which (%):  7,900  9,331  13,577  20,111  20,869  18,925  
 Domestic sales  23 23 23 23 22 24 
 Imports  77 77 77 77 78 76 
 
13 Mauritius Trade Easy, Mauritius Trade Agreements . Viewed at: 
http://www.mauritiustrade.mu/en/trade -agreements .  
Chart 3. [MAU] Importation under preferential tariff regimes
Source: WTO Secretariat calculations, based on information provided by the authorities.Imports of USD 0.1 billion
(MUR 1.9 billion)
under preferential tariff regimes
(1.0% of total imports)
Total imports in 
2019/2020
USD 4.9 billion
MUR 182.6 billionWT/TPR/S/ 417 • Mauritius  
 
- 39 - 
 
   FY 
2007/08  2010a 2013  FY 
2017/18  FY 
2018/19  FY 
2019/20  
Customs duties  2,636  1,525  1,389  1,344  1,379  1,216  
Total tax revenue  47,639  55,208  67,990  91,490  98,300  91,787  
Total revenue  53,219  65,478  78,224  105,825  108,265  103,872  
a Accounting period was financial year before 2010 and after 2016. It was calendar year between 
2010 and 2016.  
Source:  Information provided by the authorities.  
3.1.3.2   Applied MFN tariffs  
3.15.  Mauritius has pursued its tariff liberalization, which launched about two decades ago. Its tariff 
structure has been significantly simplified through reductions of rates (mostly to zero) and a decisive 
move away from non -ad valorem  tariffs. As a result, its simple average applied MFN tariff rate 
declined from 6.6% in 2007 to 2.3 % in 2014, and to 1.3% in 2021. Overall, tariff protection for 
agricultural products increased slightly during the review period (Table 3.5 and Section 4.1), whereas 
tariff protection in the manufacturing sector declined to less than 1%.  
Table 3.5 Structure of applied MFN tariffs, 2007 -21 
(%) 
 2007  2014  2021  Final 
bounda 
1. Bound tariff lines (% of all tariff lines)  n.a. n.a. n.a. 20.5 
2. Simple average tariff rate  6.6 2.3 1.3 85.5 
- Agricultural products (WTO definition)  8.5 1.8 3.2 119.4  
- Non-agricultural products (WTO definition)  6.3 2.3 0.9 16.6 
- Agriculture, hunting, forestry, fishing (ISIC 1)  4.9 0.6 0.5 117.1  
- Mining and quarrying (ISIC 2)  1.5 0.3 0.3 Unbound  
- Manufacturing (ISIC 3)  6.8 2.4 1.3 74.8 
3. Duty-free tariff lines (% of all tariff lines)  79.0 88.8 93.5 5.1 (25.0)  
4. Simple average rate of dutiable lines only  32.2 20.6 19.3 114.0  
5. Tariff quotas (% of all tariff lines)  0.0 0.0 0.0 0.0 
6. Non-ad valorem  tariffs (% of all tariff lines)  5.9 4.8 0.0 0.0 
7. Non-ad valorem  tariffs with no ad valorem  
equivalents (AVEs) (% of tariff lines)  0.7 0.2 0.0 0.0 
8. Domestic tariff peaks (% of all tariff lines)b 11.4 10.0 6.5 0.0 
9. International tariff peaks (% of all tariff lines)c 11.6 3.8 1.7 15.4 
(75.0)  
10. Overall standard deviation of applied rates  18.7 10.3 5.7 52.6 
11. Nuisance applied rates (% of all tariff lines)d 0.0 0.1 0.0 0.0 
n.a. Not applicable.  
a Final bound rates  are based on the Consolidated Tariff Schedule (CTS) in HS17 nomenclature. 
Calculations are based on total tariff lines. Figures in brackets are based on only bound tariff lines.  
b Domestic tariff peaks are defined as those exceeding three times the overal l simple average applied 
rate. 
c International tariff peaks are defined as those exceeding 15%.  
d Nuisance rates are those greater than zero, but less than or equal to 2%.   
Note:  The 2021 tariff is based on HS17 nomenclature consisting of 6,522 tariff line s (at the eight -digit 
tariff line level). The 2014 tariff is based on HS12 nomenclature consisting of 6,343 tariff lines (at 
the eight -digit tariff line level). The 2007 tariff was based on HS07 nomenclature consisting of 
6,238  tariff lines (at the eight -digit level) with both ad valorem  and non -ad valorem  duties; ad 
valorem  equivalents (AVEs) were estimated based on 2013 import data at the eight -digit level from 
Statistics Mauritius and, where AVEs were not available, the ad valorem  parts were used for 
alternate rates.  
Source:  WTO Secretariat calculations, based on tariff information provided by the authorities and WTO CTS 
database.  
3.16.  The main changes during the review period were the elimination of specific duties and an 
increase in sugar tariffs. All non -ad valorem  (specific and compound) tariffs, which applied to 4.8% 
of all tariff lines in 2014, were replaced by the zero rate during the review period. The elimination 
of specific duties concerned mainly clothing products; indeed, the highest levels of tarif f protection 
in 2014 were afforded to the clothing industry, notably suits, where tariff rates (largely 
non-ad valorem ) were as high as 488% before customs duty was removed from these articles in WT/TPR/S/ 417 • Mauritius  
 
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  July 2016, leading to a 31% increase in the value of their i mports between 2016 and 2019. Other 
products whose tariffs declined include glassware, and electrical machinery and equipment.  
3.17.  Mauritius' tariff in 2021 comprises six bands: zero (6,092 lines), 5% (6 tariff lines), 10% (37), 
15% (272), 30% (100), and 100% (6) (Chart 3.2). Duty -free lines represent 93.5% of the total, 
i.e. the non -zero rates carried by the remaining 6.5% of total t ariff lines are quite high. In fact, tariff 
rates on some six lines covering raw sugar increased to 100% (Section 4.1), while spirits, liqueurs, 
and other spirituous beverages record tariffs of 30% in 2021, up from 15% before 2017. Most lamps, 
including LE D lamps, remain taxed at 30%, as are several types of furniture. Wine, beer, and soft 
drinks remain subject to a 15% tariff (Table 3.6) . 
Chart 3.2 Distribution of MFN tariff rates, 2021  
 
Note:  The 2021 tariff  schedule consists of 6,522 tariff lines.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
Table 3.6 Applied MFN tariffs, 2021  
 Number 
of lines  Simple 
average 
(%) Tariff 
range  
(%) Share of duty -
free lines (%)  CVa 
Total  6,522  1.3 0-100 93.5 4.5 
HS 01 -24 1,164  2.7 0-100 87.5 3.5 
HS 25 -97 5,358  0.9 0-30 94.8 4.6 
By WTO category       
WTO agricultural products  967 3.2 0-100 84.9 3.2 
Animals and products thereof  116 0.0 0 100.0  0.0 
Dairy products  26 0.0 0 100.0  0.0 
Fruit, vegetables, and plants  238 0.0 0 100.0  0.0 
Coffee, tea, and cocoa and cocoa 
preparations  30 2.0 0-30 93.3 3.7 
Cereals and preparations  136 0.3 0-15 97.8 6.7 
Oils seeds, fats, oil  and their products  86 1.5 0-15 86.0 2.5 
Sugars and confectionery  29 20.7 0-100 79.3 2.0 
Beverages, spirits and tobacco  148 14.1 0-30 29.7 0.8 
Cotton  5 0.0 0 100.0  0.0 
Other agricultural products, n.e.s.  153 1.3 0-15 87.6 2.7 
WTO non-agricultural products  5,555  0.9 0-30 95.0 4.7 
Fish and fishery products  266 0.0 0 100.0  0.0 
Minerals and metals  1,019  0.7 0-30 95.3 4.6 
Chemicals and photographic supplies  1,086  1.0 0-30 93.8 4.0 
Duty free
(93.5% )
Duty rate of 5%
(0.1% )
Duty rate of 10%
(0.6% )Duty rate 
of 15%
(4.2% )Duty rate of 30%
(1.5% )
Duty rate of 100%
(0.1% )Chart 3.[MAU]  Distribution of MFN tariff rates, 2021
Note:      The 2021 tariff schedule consists of 6,515 tariff lines.
Source:   WTO Secretariat calculations, based on data provided by the authorities.Dutiable rates
(6.5%)(Share of total tariff lines)WT/TPR/S/ 417 • Mauritius  
 
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   Number 
of lines  Simple 
average 
(%) Tariff 
range  
(%) Share of duty -
free lines (%)  CVa 
Wood, pulp, paper and furniture  346 4.3 0-30 80.9 2.2 
Textiles  617 1.0 0-30 93.8 4.1 
Clothing  228 0.0 0 100.0  0.0 
Leather, rubber, footwear and travel 
goods  168 0.8 0-30 97.0 5.9 
Non-electric machinery  588 0.0 0 100.0  0.0 
Electric machinery  294 1.3 0-30 95.6 4.6 
Transport equipment  492 0.3 0-30 97.4 7.8 
Non-agricultural products, n.e.s.  433 1.1 0-30 93.3 3.8 
Petroleum  18 0.0 0 100.0  0.0 
By ISIC sectorb      
ISIC 1 – Agriculture, hunting and fishing  406 0.5 0-15 95.3 4.6 
ISIC 2 – Mining and quarrying  100 0.3 0-15 98.0 7.0 
ISIC 3 – Manufacturing  6,016  1.3 0-100 93.3 4.4 
By stage of processing       
First stage of processing  791 0.4 0-30 97.1 6.3 
Semi-processed products  1,944  0.6 0-100 97.8 9.9 
Fully processed products  3,787  1.8 0-30 90.5 3.3 
a Coefficient of variation.  
b International Standard Industrial Classification (Rev.2). Electricity, gas and water are excluded 
(one tariff line).  
Note:  Calculations for averages are based on the national tariff line level (eight -digit). Tariff schedule is 
based on HS17.  
Source:  WTO Se cretariat calculations, based on data provided by the authorities.  
3.1.3.3   Bound tariffs  
3.18.  Mauritius' open applied tariff regime contrasts with its limited binding coverage and high 
bound rates. Mauritius has bound only 20.5% of its tariff lines (Table 3.5), that is , all agricultural 
products and 7.9% of non -agricultural products.14 The majority of agricultural products are bound 
at 122%. A lower bound rate of 37% applies to frozen boneless bovine and sheep meat, milk and 
cream, butter, processed cheese, potatoes, on ions and shallots, peas, oranges, fresh grapes, wheat, 
maize, and rice. Bound duties of 82% apply to coconuts, almonds, bananas, tea, groundnuts, and 
tomatoes. Three quarters of those non -agricultural tariff lines that are bound are bound at zero; the 
remainder of non -agricultural tariff lines are bound at 65% and 122% for coral, products of fish and 
crustaceans, compounds of mercury, and concentrates of poppy straw.  
3.19.  "Other duties and charges" (ODC) were bound at 17% for all products subject to tariff binding 
commitments, except for frozen boneless bovine meat, milk and cream, processed cheese, potato 
seed, peas, maize, and printed matter, for which they were bound at zero.15 In fact, clearance fees 
apply to tea and tobacco products (Section 4.1.2.2).  
3.1.3.4   Tariff preferences  
3.20.  Given that 93.5% of Mauritius' MFN applied tariff is duty -free, the scope for tariff preferences 
is relatively limited, as indicated in Table 3.7, which contains tariff indicators for each trade 
agreement.  
 
14 Mauritius' list of tariff concessions was transposed successively into the 2007, 2012 , and 2017 
version s of the Harmonized System (HS). These lists were certified in 2013, 2018 , and February 2021 within 
the transposition exercise fulfilled by the WTO Secretariat. The analysis is based on the list of tariff concessions 
in the 2017 version of the HS.  
15 Schedule CXVIII, 15 April 1994.  WT/TPR/S/ 417 • Mauritius  
 
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  Table 3.7 Preferential tariffs, 2021  
Simple average (%)   
Overall  WTO 
agriculture  WTO non -
agriculture  Products  Max tariff  
Applied MFN  1.3 3.2 0.9 19.3 100 
AfCFTA  1.3 3.2 0.9 19.3 100 
China  1.1 2.7 0.8 18.2 100 
COMESA Group 1  0 0 0 0 0 
COMESA Group 2  0.1 0.3 0.1 1.9 10 
European  Union  0.7 1.6 0.6 12.8 100 
India 0.9 2.7 0.6 19.2 100 
IOC (Madagascar)  0.0 0.0 0.0 0 0 
Pakistan  1.2 3.2 0.9 19.2 100 
SADC  0.0 0.0 0.0 13.0 13 
Turkey  0.7 1.6 0.5 12.7 100 
United Kingdom  0.7 1.6 0.6 12.8 100 
Note:  COMESA Group 1 includes Burundi, Comoros, Djibouti, Egypt, Kenya, Libya, Madagascar, Malawi, 
Mauritius, Rwanda, Seychelles, Sudan, Uganda, Zambia, and Zimbabwe. COMESA Group 2 includes 
the Democratic Republic of the Congo, Eritrea, Eswatini, and Ethiopia.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.21.   Mauritius does not apply MFN tariff quotas. It has, however, granted preferential tariff quotas 
to India within the framework of the CECPA, their 2021 bilateral agreement. These apply to 101  tariff 
lines covering mostly manufactured articles, as well as spices and raw sugar. In most cases, imports 
within this preferential tariff quota are taxed at 90% of the MFN rate. For raw sugar, up to 
5,000  tonnes ma y be imported at a rate of 50% (40% for specialty sugars), half the MFN rate of 
100%.  
3.1.3.5   Tariff exemptions and concessions  
3.22.  The MRA has the authority to grant ad hoc  exemptions or concessions as specified in Part II 
of the First Schedule to the Customs Tariff Act. These could be reviewed for simplicity and 
transparency, and to reduce administrative costs as the revenue forgone because of these 
exemptions reached MUR  302 million (USD  7.5 million) in 2019 and has been increasing annually, 
while the duties collect ed are on a declining trend (Table 3.4).  
• Some 54 categories of "unclassified" tariff exemptions apply to, inter alia: machinery 
equipment and parts, inputs for various manufacturing industries or in agriculture, 
fisheries, and aquaculture; equipment, fuels , and lubricants used by airlines and passenger 
handling companies; and construction equipment. Wheat flour imported by the State 
Trading Corporation (STC) is also exempt.  
• A "reduced tariff" rate is granted only to various imports, classified under 11 grou ps, 
including parts and accessories for processing and assembly of machinery, components 
for building construction and renovation, riding boots, certain items used in horticulture 
and livestock breeding, training equipment, certain pharmaceuticals, and car  gas kits.  
3.1.3.6   Value added tax (VAT)  
3.23.  The fact that Mauritius' tariff schedule presents VAT and excise tax rates at the tariff -line level 
adds to transparency and predictability for importers. VAT is levied on the sales price (including 
excise duty) of all taxa ble supplies of goods and services produced in Mauritius, as well as on the 
duty-inclusive value of imports (the customs  value plus border charges and excise duty). The 
standard VAT rate stands at 15%, unchanged since 2002.  
3.24.  The system provides for numerous  VAT exemptions and zero -rated goods and services, which 
tend to decrease the price of these (mostly imported) goods. The main difference between zero rate 
and exempt supplies is that the suppliers of zero -rated goods or services can still reclaim all the VAT 
paid on their inputs, whereas the suppliers of exempt goods are either not registered for VAT or, if 
they are, they cannot reclaim their input VAT. During the review period, the number of exempt lines 
was reduced from 725  lines to 312 lines (Table 3.8) , but the number of zero -rated goods and 
services (Table  3.9) was increased 685 to 1,227 lines. The reason for the switch was therefore to WT/TPR/S/ 417 • Mauritius  
 
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  bring a reduction in the price of those (mostly food) products to make them affordable and accessible 
to all consumer s; indeed, with the exemption system the VAT on inputs cannot be deducted and 
tends to be incorporated into the final price. No estimate is calculated of the revenue forgone due 
to these exemptions.  
Table 3.8 VAT-exempt supplies, 2021  
(bold: items added to the list since 2014)  
Item  
Wheat; cereal flours (excluding wheat flour)  
Animal or vegetable fats and oils other than ghee produced in Mauritius  and edible oils  
Food preparations for infant use put up for retail sale  
Breakfast cereals  
Common salt other than common salt produced in Mauritius  
Invalid carriages; orthopaedic or other appliances  
Educational and training services provided by Mauritius Qualification  Authority -registered institutions  
Journals and periodicals  
Goods reimported in respect of which no refund was made on exportation  
Goods imported under the transhipment procedure  
Articles reimported after repairs  
Bona fide passenger baggage, household and personal effects  
Goods (excluding merchandise for sale, tobacco in any form, wines, spirits, arms and ammunition) imported 
by post of a value for duty purposes not exceeding MUR  1,000  
Green house, shade screens, and irrigation systems imported for use in agriculture  
Charges under a hire purchase agreement or under a finance lease agreement; postal services  
Vegetable seeds, fruit and flower seeds, bulbs and plants, used for sowing or planting  
Renting of fixed telephone lines; Internet services charges up to MUR  100 per billing period  
Aircraft leasing, aircrafts of heading  88.02  
Ships for the transport of persons or goods or both persons and goods falling under heading 89.01  
Fishing vessels, factory ships and other vessels for processing or preserving fishery products  
Works of art, collectors' pieces and antiques  
Cargo handling services  
Entrance fees to any sports event  
The renting of accommodation for a continuous term exceeds 90 days  
Grant, assignment or surrender of any interest in or right over land or of any licence to occupy land  
Sale or transfer of immovable property by a VAT registered property developer to a VAT registered person  
Burial and cremation services and coffins  
The following financial services: (i) banking services; (ii) services provided by foreign exchange 
dealers and money changers; (iii) the issue, transfer or receipt of, or dealing with any stocks, 
bonds, shares, debentures and other securities;  (iv) the issue or transfer of ownership of a unit 
under any unit trust; (v) the management of investment funds and pension funds; (vi) the 
arrangement, provision or transfer of ownership of any contract of insurance or reinsurance 
under the Insurance Act;  (vii) the making of loans between entities within the same group; and 
(viii) such other financial services as may be prescribed  
Buses and chassis used for the transportation of the general public  
Gold unwrought or in semi -manufactured forms, chains and similar articles, clasps and parts of silver or 
other precious metal suitable for use in the manufacture of jewellery, minted gold bars imported, purchased 
or offered for sale by the Bank of Mauritiu s 
Blood glucose strip of HS Code 3822.001  
Lancets of heading 90.18 and glucometer of HS Code 9027.801  
Equipment for medical, surgical and dental uses  
Cotton of headings 52.01, 52.02 and 52.03  
Pearls, diamonds, stones, silver and platinum including was te and scrap  
Machinery and equipment for weaving and preparing textile materials  
Emery, natural corundum, natural garnet and other natural abrasives of HS Code 2513.20  
Preparations for the treatment of textile materials, leather, fur or other  
Printed  circuits of heading 85.34 and electronic integrated circuits and micro -assemblies of heading 85.42  
Pigs', hogs' or boars' bristles and hair; badger hair and other brush -making hair;  
Machinery to clean, fill and wrap bottles and parts  
Watch movements of heading 91.08 and HS Codes 9110.11 to 9110.19 and watch or clock parts  
Construction of a buildin g relating to an Integrated Resort Scheme  
Anti-smoking chewing gum and anti -smoking patches  
Life jackets  
Parts of footwear of HS Code 64.06  
Buckles and shoe lasts  
Shoe welt  
Colostomy bags and disposable urinary bags  
Entrance fees to cinemas, concerts and shows  
Cinematographic films, including royalties  WT/TPR/S/ 417 • Mauritius  
 
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  Item  
Bio-pesticides  
Cocopeat and substrate used as a growing medium for plants  
Plates, sheets and strip of cellular or non -cellular rubber  
Briefs and napkins for incontinent persons  
Commode chairs with toilet bowls  
3D printers  
Hospital beds with mechanical or electrical fittings  
Sterile water used before, during and after operation, of HS Code 2201.90.20  
Manual labour supplied by an individual to a VAT registered person f or the purpose of making 
supplies in the agricultural sector or the construction sector  
Payment of subscription fees to a trade union or such statutory or professional body  
Linseed, mustard seeds, papadum, Sagoo (pearl seeds), sesamum seeds, basil seeds  
Vermicelli  
Graduated compression garments, hosiery, gloves and headgear  
A maximum am ount of MUR  100,000 (USD  2,500) per person on one motor car for use as taxi  
Source:  Mauritius Revenue Authority, Value Added Tax Act (Consolidated Version up to Finance Act 2020), 
Fifth Schedule. Viewed at: https://www.mra.mu/download/VATAct.pdf . 
3.25.  The value of goods imported by post that are VAT -exempt was increased from a value of 
MUR 1,000 to MUR  2,000 in December 2012, then to MUR  3,000 in June 2017, and then back to 
MUR 1,000 (USD  25) as at October  2020. As at 2021, any person importing goods through postal 
and courier services benefits from a VAT and customs duty exemption on the first MUR  1,000 of the 
value (excluding merchandise for sale, tobacco in any form, spirits, and ammunition).  
Table 3.9 VAT zero -rated items  
(bold: items added to the list since 2014)  
Item  
Goods exported from Mauritius under Customs control  
Rice, bread,  wheat flour and wheat bran; edible oils; margarine and butter ; milk and cream, buttermilk, 
whey, kefir and other fermented milk and cream; cheese and curd; sugar, sugar cane, molasses and 
bagasse; primary unprocessed agricultural and horticultural produce ; live animals of a kind 
generally used as food for human consumption, other than live poultry ; birds' eggs in the shell;  edible 
meat and offal, fresh, chilled or frozen ; soya bean cakes or chunks; meat -free vegetable burgers and 
vegetable sausages of HS C ode 2106.90.40 ; tea; honey ; spices; fertilizers; animal feeding stuffs other 
than prepared pet foods; printed books, and similar printed matter (except directories and reports) of 
heading  49.01 and atlases of HS Code 4905.91.10; children's picture, drawing  or colouring books of heading 
49.03; music, printed or in manuscript, whether or not bound or illustrated of heading 49.04; common salt 
produced in Mauritius; fish, fresh, chilled or frozen, ghee produced in Mauritius; kerosene including kerosene 
jet type  fuel 
The transport of passengers and goods by sea or air  
Any supply of goods made by and duty -free shop operator situated at the port or airport, or elsewhere 
provided that the goods are delivered, under Customs control, to the departing person at the port or airport  
Goods or services supplied  meant wholly and exclusively for Freeport activities in a freeport zone  
Supply of services to a foreign person who is outside Mauritius when the services are performed; 
and the supply of services: (i)  by a holde r of a management licence to corporations holding 
Global Business (GB) licence; or (ii)  by a bank in respect of its banking transactions with 
non-residents and corporations holding a GB licence  
Electricity supplied by the Central Electricity Board and the renting out of a meter, the reconnecting of 
electricity supply and the carrying out of infrastructure works, by the Board; photovoltaic systems including 
photovoltaic generators, panels, batteri es and inverters; water supplied by the Central Water Authority and 
infrastructure works by the Authority; water for irrigation; chilled deep -sea water used for the 
provision of air conditioning services  
Goods and services supply by the Wastewater Managem ent Authority  
Aeronautical services provided within an area at the airport, including renting of spaces, hangarage and 
handling of aircraft by an operator holding an investment certificate under the Investment Promotion Act  
Dyes, products  and preparations, of headings 3809, 3204, and 3212  
Raw hides and skins and leather of headings 41.01 to 41.15  
Silk, silk yarn and woven fabrics of silk, of headings 50.02 to 50.07  
Wool and other animal hair, yarn and woven fabrics made of wool or othe r animal hair, of HS 51.01 -13 
Cotton sewing thread, yarn and woven fabrics of cotton, of headings 52.04 to 52.12.  
Vegetable fibres, yarn and woven fabrics of vegetable fibres, of headings 53.01 to 53.11  
Sewing thread, yarn, fabrics of synthetic, artific ial or man -made filaments, of headings 54.01 -08 
Yarn and fabrics of synthetic, artificial or man -made staple fibres, of headings 55.01 -16 
Wadding and nonwovens, of heading 56.03 and of HS Codes 5601.21.10, 5601.22.10, and 5601.29.10  
Rubber thread and cord, yarn and strip and the like, of headings 56.04, 56.05, and 56.06  
Fabrics of headings 58.01 to 58.04, 58.06, 58.09, 59.03, 59.06, 60.01, 60.06, and 5907.00.10  WT/TPR/S/ 417 • Mauritius  
 
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  Item  
Labels, embroidery in the piece and the like, of headings 58.07, 58.08, 58.10, and 58.11 a nd 
HS 6307.90.20  
Buttons, press and snap -fasteners and press studs, button blanks, and other parts of these articles  
Slide fasteners and parts thereof, of heading 96.07  
Dyeing services  
Potassium nitrate, mono potassium phosphate and magnesium sulphate  
Antibiotics of heading  29.41  
Pharmaceutical products of headings 30.01 to 30.06  
Construction of semi -industrial fishing vessels during the period from 1  January to 31  December  2012 
Production of films for export  
Entrance fee to a new world class aquarium  
Up to 30  June  2020, fees payable for examination of vehicles under the Road Traffic Act  
CCTV camera systems, including CCTV digital video recorders  
Burglar alarm systems and sensors, including patrol and monitoring equipment; and their maintena nce 
Sanitary towels, pads, tampons and cups  
Watch straps, watch bands and watch bracelets of HS Codes 9113.20.00 and 9113.90.00 and parts thereof  
Cooking gas in cylinders of up to 12  kg for domestic use  
Transport of passengers by public service vehicle s and by light rail  
Protective masks against dust, odours and the like of HS Code 6307.90.30  
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor 
replaceable filters of HS Code 9020.00.00  
Hand sanitizers of HS Code 3808.94.10  
Medical, hospital and dental services, including clinical laboratory services  
Source:  Value Added Tax Act 1998 (Consolidated Version up to Finance Act 2020), Fifth Schedule. Viewed at: 
https://www.mra.mu/download/VATAct.pdf . 
3.1.3.7   Excise and other duties  
3.26.  Some 557 tariff lines are covered by excise taxes16 that generally have a health or 
environmental rationale. Their effect, however, is likely to be reduced by a 60 -page list  of 
concessions exempting certain manufacturers, SMEs, farmers, fishermen, and numerous other 
persons or bodies from excise duty for certain goods, and which  could be reviewed for administrative 
simplification.17 
3.27.  Excise taxes range over 100% for motor vehi cles and tobacco. Added new excise duties since 
2014 concern certain dairy products and fruit juices containing sugar; insecticides, rodenticides, 
fungicides, and herbicides; various energy -inefficient household appliances (refrigerators, 
dishwashing machi nes, ovens, household room air conditioners, tumble dryers, and electric lamps); 
household or laundry -type washing machines (based on energy efficiency); and electric filament 
lamps, including "LED" lamps (also based on energy efficiency).  
3.28.  In June 2020, th e Government doubled the rate of excise duty to 6 cents per gram on 
sugar -sweetened beverages on 13 tariff lines.  
3.29.  In contrast, excise duties have been reduced for hybrid or electric vehicles to promote sales 
of vehicles emitting less CO 2 but continue to be  a function of cylinder capacity. Since 2011, a rebate 
on the excise duty payable on an imported car is granted if its CO 2 emission falls below the threshold 
of 150 grams per kilometre. The threshold is revised yearly. Another rebate of 30% on applicable 
excise duty has been in force since 5  April 2021 to promote sales of vehicles; according to the 
authorities, this rebate was granted following the increase in freight rate charges (the excise duty is 
applicable to the c.i.f. price) and following the rupee's  depreciation.  
3.30.  The Maurice Ile Durable levy (MID) is a tax on fossil fuels established in July 2008 to finance 
clean energy projects (e.g. subsidies for compact fluorescent lamps and solar water heaters). The 
MID is levied on coal and liquefied petroleum g as at MUR  0.30 per kg, and on fuel oil 180, fuel 380, 
and Jet A1 aviation fuel (at MUR  0.30 per litre). In 2015, the MID of MUR  0.30 was removed from 
marine gas oil 2,500  ppm used for bunkering, and in 2019 the MID of MUR  0.30 per litre was 
removed on moto r gasoline and gas oils. According to the authorities, this was done to combat price 
 
16 Excise duties are levied under the Excise Act on the tariff inclusive c .i.f. value of imports and the 
ex-factory price of domestic goods. Viewed at: https://www.mra.mu/download/ExciseAct.pdf . Excise 
regulations were viewed at: https://www.mra.mu/download/ExciseRegulations1994.pdf . 
17 Excise Act, Part IA, p.  145. Viewed at: https://www.mra.mu/download/ExciseAct.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  increases of these products; however, it runs counter to the Government's environmental protection 
policy.  
Import prohibitions, restrictions, and licensing  
3.31.  Mauritius has p rovided regular annual responses to the WTO's questionnaire on import 
licensing procedures since 2014.18 Its import licensing system continues to apply to both a list of 
prohibited goods and to a list of restricted or controlled goods subject to import permits. Procedures 
are administered by the Trade Division of the Ministry of Commerce and Consumer Protect ion 
(MCCP), and most goods subject to import prohibitions or controls and restrictions are listed in the 
Consumer Protection (Control of Imports) Regulations 2017.19 
3.32.  Products concerned by import prohibitions are listed in Table 3.10. Changes since the prev ious 
Review are in bold. Since 2014, second -hand motor vehicles above a specified age  have been added 
to the list of outright import prohibitions for security reasons, whereas these products were 
previously subject to import permits.  
Table 3.10 Import prohibitions, 2021  
(bold: additions since 2014)  
Product  Rationale for 
prohibition  
Aerosol spray containing benzene  Protection of life  
All round logs and timber products from Liberia  UN General Assembly 
Resolution  
Jelly confectionery containing E425  Health  
Jelly confectionery containing food additives E400 (alginic acid), E401 (sodium 
alginate), E402 (potassium alginate), E403 (ammonium alginate), E404 (calcium 
alginate), E405 (propane -1, 2-diol algina te), E406 (agar), E407 (carrageenan), 
E407a (processed eucheuma seaweed), E410 (locust bean gum), E412 
(guar  gum), E413 (tragacanth), E414 (acacia gum), E415 (xanthan gum), E417 
(tara gum), and E418 (gellan gum)  Health  
Ball valve bottles  Safety  
Batteries containing mercury  Environmental 
protection  
Bull bars pertaining to motor vehicles  Security  
Non-pharmaceutical aerosols using chlorofluorocarbons  
(CFCs) and hydrochlorofluorocarbons (HCFCs)  Health/environmental 
protection  
Cosmetic products containing vitamin K1 (phytonadione)  Health  
Crocidolite (blue asbestos) and its products  Safety  
Electric water heaters with bare element and parts and accessories thereof  Safety  
Toy pistols and guns with projectiles  Safety  
Firecrackers of a type commonly known as "pétards rapés"  Safety  
Small fishing hooks, other than those meant for re -exportation only after 
processing  Protection of marine 
fauna  
Incandescent lamps of 75 watts and above  Environmental 
protection  
White phosphorous matches  Safety  
 
18 WTO document G/LIC/N/3/MUS/4, 26 September 2014 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS4.pdf&Open=True . 
WTO docume nt G/LIC/N/3/MUS/5, 8 October 2015 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS5.pdf&Open=True .  
WTO docum ent G/LIC/N/3/MUS/6, 8 August 2016 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS6.pdf&Open=True . 
WTO docume nt G/LIC/N/3/MUS/7, 22 September 2017 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS7.pdf&Open=True . 
WTO document G/LIC/N/3/MUS/8, 12 October 2018 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS8.pdf&Open=True . 
WTO document G/LIC/N/3/MUS/9, 20 February 2020 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS9.pdf&Open=True . 
WTO document G/LIC/N/3/MUS/10, 25  September  2020. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/LIC/N3MUS10.pdf&Open=True . 
19 MCCP , Trade Division . Viewed at: https://commerce.govmu.org/Pages/Depart ments/Trade -
Division.aspx ; and  MCCI , Government Notice No.  160 of 201 7, Consumer Protection (Price and Supplies 
Control) Act . Viewed at: https://www.mcci.org/media/165408/the -consumer -protection -control -of-imports -
regulations -2017-1.pdf. WT/TPR/S/ 417 • Mauritius  
 
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  Product  Rationale for 
prohibition  
Items containing CFCs and HCFCs  Environmental 
protection  
Motor vehicle rubber tyres which have been remoulded, recapped or regrooved  Safety and prevention of 
deceptive practices  
Kerosene stoves of a type commonly known as "lampes vertes" and parts 
thereof  Safety  
PVC teethers and teething rings  Health  
Ivory and tortoise shell  Conservation of 
endangered species  
Underwater fishing guns  Environmental 
protection  
Marine/sea turtle  Environmental 
protection  
Motorcyclist's full -face protective helmets (crash helmets) with tinted 
plastic shield  Safety  
Sugar and chocolate confectionery and gum in the form of cigarettes  Protection of children  
Second -hand motor vehicles, except for the first vehicle imported by an 
individual importer: (i) motorcars below 18 months and above 4 years 
from the date of first registration; (ii) dual purpose vehicles below 18 
months and above 3 years from the date of first registration ; (iii) goods 
vehicles (lorries, etc.) above 6 years from the date of first registration; 
(iv) vans, other than motor buses, above 4 years from the date of first 
registration; and (v) motor buses above 3 years from date of first 
registration  Safety  
Spare parts and accessories of second -hand motor vehicle  Safety and prevention of 
deceptive practices  
Toy motorcyclists' helmets  Safety and prevention of 
deceptive practices  
"Roll your own cigarettes" papers imported under HS Code  48.13  Health  
Portable laser penlights/torches of 1  MW (milliwatt) or more  Safety  
Polybrominated or polychlorinated biphenyls and terphenyls and trisphosphate  Safety  
Rolling machines (other than industrial types) used to manufacture cigarettes  Safety  
Asbestos fibres  Health  
Toy known as "Yoyo water ball"  Health  
Source:  Mauritius Chamber of Commerce and Industry, Government Notice No.  160 of 2017, Consumer 
Protection (Price and Supplies Control) Act , Third Schedule. Viewed at:  
https://www.mcci.org/media/165408/the -consumer -protection -control -of-imports -regulations -2017-
1.pdf. 
3.33.  For those restricted or controlled goods,  an import permit is required (Table 3.11). Since 
2014, several products have been removed from the list of controlled items, including milk and 
canned food products, certain plastic and rubber articles, agricultural products, chemicals, cement, 
certain eq uipment, food and bakery additives in general, iron sheets, and life -saving jackets.  
Table 3.11 Import permit requirements for restricted goods, 2021  
HS code  Items  Entity  Rationale  
01.01 -01.06  Live animals and animal 
products  Veterinary Division of 
the Ministry of Agro 
Industry and Food 
Security (MAIFS)  SPS 
06.01 -06.04, 07.01 -
07.14, 08.01 -08.14  Plants and plant products  National Plant Protection 
Office, MAIFS  SPS 
 Novel food; baby feed bottle, 
teat, nipple and baby feed 
mug; bottled water; canned 
food for infant and child; edible 
fat and oil, including 
shortening, margarine, 
vanaspati, ghee  Food Import Unit, 
Ministry of Health and 
Wellness (MOHW)  SPS 
03.01 -03.08, 16.03 -
16.05, 95.07  Fish and fish p roducts, hooks of 
small size  Ministry of Blue 
Economy, Marine 
Resources, Fisheries and 
Shipping  Conservation  
01.01 -01.06, 06.01 -
06.04  Endangered species of plants 
and animals  MAIFS  Conservation  
07.01, 07.03  Potatoes, onions, garlic, and 
seeds thereof; by -catch fish  Agricultural Marketing 
Board  Self-sufficiency  WT/TPR/S/ 417 • Mauritius  
 
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  HS code  Items  Entity  Rationale  
10.06  Rice, broken, semi - or wholly 
milled basmati or other rice in 
the husk  Ministry of Commerce 
and Consumer 
Protection (MCCP)   Food security  
 
11.01  Wheat or meslin flour  MCCP  Food security  
27.09, 27.10  Petroleum and bituminous 
minerals oils  MCCP  Safety/self -sufficiency  
29.03, 38.25, 39.23  Plastic bags, refrigerants, etc.  Ministry of Environment, 
Solid Waste 
Management and 
Climate Change   Environmental protection  
3604.10, 90  Fireworks, firecrackers  MCCP  Safety  
24.03, 30.01 -30.06, 
85.43  Pharmaceuticals, e -cigarettes, 
flavoured tobacco for water 
pipe MOHW  Health  
Ex 28, Ex 29, 31, Ex  38 Dangerous chemicals, 
pesticides  Dangerous Chemicals 
Control Board, MOHW  Health, environmental 
protection  
85.17, 85.25  Telecommunications 
interception equipment  ICTA Security  
7102.10, 7102.21, 
7102.31  Rough diamonds  MCCP  Kimberley Process  
71.08  Gold (including gold plated with 
platinum) unwrought or in 
semi-manufactured forms, or in 
powder  MCCP  Prevent illegal 
trade/money laundering  
7112.91.00  Waste and scrap of gold 
including metal clad with gold 
but excluding sweepings 
containing other precious 
metals  MCCP  Prevent illegal 
trade/money laundering  
15.15 , 34.01,  36.02, 
93.01 -93.07  Weapons, firearms, 
ammunitions and explosives, 
torch emitting electrical 
discharge, sex toys, hemp oil, 
etc. Mauritius Police Force, 
Prime Minister's Office  .. 
65.05, 95.03  Toys, helmets  Mauritius Standards 
Bureau  Security  
89.02  Fishing vessels  MCCP  Safety  
84.23  Weighing machinery and 
instruments  Legal Metrology Services  Compliance with 
standards  
90.16  Balances  Legal Metrology Services  Metrology  
9504.3011, 19  Games operated by coins, 
banknotes, bank cards, tokens 
or other means of payment, 
other than bowling alley 
equipment, in completely and 
not completely knocked down 
condition falling under the HS 
Code 9504.39  MCCP  .. 
26.12, 28.44, 28.45, 
84.01, 90.22  Radio active material, 
radioactive substances, 
radioactive waste, X -ray 
equipment and other sources 
capable of emitting ionizing, 
etc. Radiation Safety and 
Nuclear Security 
Authority  Security, health  
37.06, 97.05  National Heritage, archival 
material, films, etc . Ministry of Arts and 
Cultural Heritage  Cultural heritage  
3002.15.10, 
3822.00.20  COVID -19 Home Self -Testing 
Kit MCCP  Health/security  
.. Not available.  
Source:  Mauritius Chamber of Commerce and Industry, Government Notice No.  160 of 2017, Consumer 
Protection (Price and Supplies Control) Act . Viewed at: https://www.mcci.org/media/165408/the -
consumer -protection -control -of-import s-regulations -2017-1.pdf; and information provided by the 
authorities.  
3.34.  In the absence of an import permit, imported goods are deemed to be prohibited goods and 
liable to seizure (Section 66 of the Customs Act). However, such goods may be allowed to be 
re-exported or imported, provided this is authorized by the concerned ministry or agency.  WT/TPR/S/ 417 • Mauritius  
 
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  3.35.  In 2019, to reduce approval time for the granting of import permits, the MCCP issued 
regulations stipulating that the approval of an import permit shall be done within tw o working days.20 
3.1.5   Anti-dumping, countervailing, and safeguard measures  
3.36.  The Trade (Anti -Dumping and Countervailing Measures) Act, enacted in July 2010, is designed 
to protect the domestic industry against unfair trade practices such as dumping and subsidies .21 
Until that date, there was no formal application from the local industry under this Act for a trade 
remedy investigation. Consolidated Trade Remedies legislation, also including safeguards under one 
single enactment, is expected to be introduced in 202 1. 
3.2  Measures Directly Affecting Exports  
3.37.  Mauritius' location in the middle of the Indian Ocean is a blessing for carrying out 
redistribution of goods arriving from the Middle East and Asia among the other African markets, as 
well as re -exports of African products to Asian markets. But it comes with obvious limitations as a 
manufacturing base, given the small size and isolation of the island. The Government has tried to 
maximize efficiency to overcome this structural handicap, including d uring the review period, with 
regular efforts towards simplification of export registration and controls, and a largely duty -free 
import regime in order to reduce input costs.  
3.38.  Meanwhile, export subsidy schemes in FY 2019/20 amounted to around USD  3.9 million 
(0.23% of Mauritius' recurrent budget). They include the Trade Promotion and Marketing Scheme, 
the Agricultural Freight Rebate Scheme, the Export Credit Insurance Scheme, and the SME Refund 
Scheme. These programmes were rationalized during the period to  focus increasingly on freight 
costs. In addition, the Freeport Scheme continues to provide generous benefits to companies 
engaging in the light processing of imported goods before re -exports: these re -exports have declined 
strongly in value terms (to USD  1.5 billion in 2020) but still account for over a fifth of total exports.  
Registration and documentation  
3.39.  To use the TradeNet  system, exporters must be registered with the MRA, the Registrar of 
Business, and Customs. Export declarations, together with any other required documents, must be 
submitted to Customs online through TradeNet. An electronic mechanism verifies documents an d 
issues authorizations.  
3.40.  Certificates of origin that Mauritian exporters require to obtain preferences under Mauritius' 
preferential agreements with the European  Union, the SADC, the IOC, Pakistan, Turkey, China, 
India, and the AfCFTA  (Section  2.3.2) are delivered by Customs ; whereas t he MCCP issues COMESA, 
Generalized System of Preferences, and African Growth and Opportunity Act (AGOA) visas. In 2005 
a document was published to help exporters meet the different rules of origin under COMESA and 
the SADC; th e document has yet to be updated to reflect the recent developments.22 According to 
the authorities, the SADC rule of origin for textiles is stringent as compared to the EU rule, as it 
requires double transformation, and sourcing of raw materials in the SA DC region is challenging.  
3.41.  In March 2020, amended rules of origin under the IEPA with the European  Union entered into 
force.23 They included the transcription to the HS17 nomenclature of the product -specific rules of 
origin, and elimination of the issuance of the EUR1 Certificate of origin as from September 2020. A 
registered exporter system for invoice declaration now enables importers to declare preferential 
imports on the basis of an invoice declaration that is self -certified by the exporter as proof of o rigin, 
which is trade facilitative. Also, comingling of sugar was introduced, providing flexibility to ship sugar 
 
20 MCCP , Government Notice No.  140 of 2019,  Consumer Protection (Price and Supplies Control) Act. 
Viewed at: https://commerce.govmu.org/Documents/Legislations/GN%20140%20of%202019%20 -
Consumer%20Protection%20(Control%20of%20Impo rts)%20(Amendment%20No.%204)%20Regulations%20
2019.pdf . 
21 Trade (Anti -Dumping and Countervailing Measures) Act 2010. Viewed at: 
https://www.mcci.org/media/35841/trade -anti-dumping -and-countervailing -measures -act-2010.pdf .  
22 Enterprise Mauritius (2005), Exporting to COMESA/SADC Countries . 
23 Official Journal of the European  Union, Decision No.  1/2020 of the EPA Committee  of 14 Janua ry 
2020. Viewed at: https://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=uriserv:OJ.L_.2020.093.01.0001.01.ENG&toc=OJ:L:2020:093: TOC; and . WT/TPR/S/ 417 • Mauritius  
 
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  of different origins without keeping the sugar in separate stores with no change in origin. In addition, 
the evidence to be supplied to custom s authorities of the importing country was simplified in cases 
when transhipment or customs warehousing of originating goods takes place in a third country.  
Export taxes, charges, and levies  
3.42.  Mauritius does not apply export taxes, charges, or levies. Howeve r, the Government levies a 
cess on sugar exports (Section 4.1.2).  
Export prohibitions, restrictions, and licensing  
3.43.  Since 2013, as described below, Mauritius has simplified and reduced the number of its export 
control regulations. Permit requirements that r emain are for two main purposes: (i)  to control 
exports of products considered "strategic" or "sensitive" to the economy; and (ii)  to track goods 
claiming preferential treatment in certain importing countries. Applications for export permits to the 
MCCP on line via TradeNet are being phased out; instead, the Mauritius TradeLink (Single Window) 
is to become the only channel for permit application and processing .24 Permits are valid for up to 
six months and are to be issued no later than two working days upon receipt of an application.25 
3.44.  The number of goods subject to export permit requirements was considerably reduced during 
the review period (Table 3.12). A ban on exports of waste and scrap metals was lifted in 2019, and 
companies may now export all scrap met als provided that they are licensed to do so by the MCCP.26 
According to the authorities, Mauritius is in the process of domesticating the Basel Convention.  
Table 3.12 Export permit requirements, 2021  
HS 
Code  Description of goods  Controlling agencies/documents required  Rationale/change 
since 2014  
01.01 -
06 Live animals (all species, 
including birds)  (1) Approval from the Ministry of Agro  Industry and 
Food Security (MAIFS);  
(2) Convention on International Trade in 
Endangered Species of Wild Fauna and Flora 
(CITES) for monkey and for other endangered 
species  Protection of live 
animals and CITES 
obligation  
03.01 -
07 Fish and fish products  Ministry of Blue Economy, Marine Resources, 
Fisheries and Shipping (MBEMRFS)  SPS 
05.08  Corals and shells  MBEMRFS  Conservation  
02.01 -
10 Meat and offal (fresh, 
chilled, frozen)  Authorization from the MAIFS  Removed  
07.01 -
12 Vegetables (fresh and 
dried)  Approval from the Ministry of Commerce and 
Consumer Protection (MCCP) based on authorization 
from the MAIFS  Removed  
09.10  Spices  Analytical report to certify absence of Sudan dyes   Removed  
10.06  Rice MCCP  Food security  
11.01  Wheat or meslin flour  MCCP  Food security  
16.01 -
05 Meat and fish 
preparations  Authorization from the MAIFS  Removed  
17.01  Sugar  Authorization for sugar and sugar contents from the 
Mauritius Sugar Syndicate  Export monitoring  
17.04  Sugar confectioneries 
and products with sugar 
content  .. Removed  
20.09  Fruit juices  .. Removed  
22.02  Non-alcoholic beverages  .. Removed  
25.05  Sand MCCP  Environmental 
protection  
25.21  Limestone  MCCP  Security reasons  
 
24 MCCI , Application for Export Permit through Mauritius Trade Link , 25 April 2017.  Viewed at: 
https://www.mcci. org/en/media -news-events/business -updates/application -for-export -permit -through -
mauritius -trade -link/. 
25 MCCP , Government Notice No.  141 of 2019,  Consumer Protection (Price and Supplies Control) Act. 
Viewed at: https://commerce.govmu.org/Documents/Legislations/GN%20141%20of%202019%20 -
%20Consumer%20Protection%20(Export%20Control)%20(Ame ndment)%20Regulations%202019.pdf . 
26 Mauritius Trade Easy, Consumer Protection Scrap Metal GN 151 of 2019 . Viewed at: 
http://www.mauritiustrade.mu/en/import -procedures/select -your-product/customs -and-
compliances/regulation?id=821&code_produit=&pays_procedure=&mode=&code_client= . WT/TPR/S/ 417 • Mauritius  
 
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  HS 
Code  Description of goods  Controlling agencies/documents required  Rationale/change 
since 2014  
25.23  Portland cement  MCCP  Security reasons  
50.01 -
63.10  Textile and textile articles 
for export to 
United  States, Canada  MCCP  Compliance with 
trade protocols and 
agreements  
67.01  Birds' feathers  Authorization from the MAIFS  Removed  
7102.10, 
21, 31  Rough diamonds  KPC certificate  Kimberly Process 
Certification  
.. Waste and scrap metals  Approval of MCCP  Combating theft  
96.01  Decorative seashells  MBEMRFS  Conservation  
.. Not available.  
Source:  Mauritius Trade Easy, Export Regulations and Taxes . Viewed at: 
http://www.mauritiustrade.mu/en/export -procedures ; and MCCP, Consumer Protection (Export 
Control) (Amendment No.  3) Regulations 2017 , GN No.  158 of 2017. Viewed at: 
https://commerce.govmu.org/Documents/Legislations/GN%20158%20of%202017%20 -
Consumer%20Protection%20(Ex port%20Control)%20(Amendment%20No.%203)%20Regulations%
202017.pdf . 
Export incentives  
3.45.  Export incentives and promotion activities have been rationalized and, since January 2018, 
mostly carried out by the Economic Development Board (EDB), a new statutory body under the aegis 
of the Ministry of Finance, Economic Planning and Development (MFEPD) , following the merger of 
the Board of Investment, Enterprise Mauritius, and the Financial Services Promotion Agency.  
3.2.4.1   Tax incentives  
3.46.  Exporters are taxed at a lower corpora te tax rate than are domestic producers: while 
corporate tax is levied at a general rate of 15% (unchanged since 2014), companies engaged in 
exports of goods from Mauritius have been taxed at 3% since 2017.27 The authorities have explained 
that the tax red uction was granted in response to a continued fall in exports from Mauritius over the 
last few years and the need to sustain exports and preserve jobs. These measures were to be 
reviewed when the COVID ‑19 pandemic occurred, which caused a further fall in e xport earnings.  
3.2.4.2   Freeport Scheme  
3.47.  The Mauritius Freeport was set up in 1992 with total entrepôt space of 5,000  m2, to promote 
Mauritius as a regional trading and logistics hub. In 2020, lands with Freeport status reached 
350,000  m2 of warehouses, processing units, open air storage, and office facilities. One of the 
two freeports is next to the Port Louis Harbour, and the other is located at the international airport.  
3.48.  In consultation with MRA and Customs, the EDB assesses Freeport Development projects; the 
Government may, on the recommendation of the EDB, provide for any area to be added to, or to be 
removed from, a freeport zone. Eligible activities are presented in Table 3.13. As at June 2020, there 
were 185 active freeport certificate holders, down from 259 in 2014 and 205 in 2019.  
Table 3.13 Activities eligible under the Freeport Scheme, 2021 and changes since 2014  
Activity  Eligible activities  
Third-
party 
freeport 
developer  Building, developing, and managing infrastructural facilities, warehouses, cold storage, offices, 
exhibition centres, processing units, and open storage, for rental to a freeport developer or 
freeport operator to carry out logistics services, marketing activities, and holding of ex hibitions, 
trade fairs, and other events and authorized activities  
Private 
freeport 
developer  Building, developing, and managing by the enterprise of its own infrastructural facilities, 
warehouses, cold storage, offices, exhibition centres, processing uni ts, open storage, the 
carrying out of its own logistics services, marketing activities and holding of exhibitions, trade 
fairs and other events, and its own authorized freeport activities.  
Freeport 
operator  (i) warehousing and storage; (ii) breaking bulk; (iii) sorting, grading, cleaning, and mixing; 
(iv) labelling, packing, repacking, and repackaging; (v) light assembly; (vi) minor processing; 
(vii) building, repairs, and maintenance of ships, aircrafts, and h eavy-duty equipment; 
(viii) storage, maintenance, and repairs of empty containers; (ix) freight forwarding (repealed 
 
27 Mauritius Revenue Authority, Corporate Taxation.  Viewed at: 
https://www.mra.mu/index.php/bu siness/corporate -tax#taxrates . WT/TPR/S/ 417 • Mauritius  
 
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  Activity  Eligible activities  
in 2018); (x) quality control and inspection services; (xi) export and re -export -oriented airport - 
and seaport -based activities; (xii) manu facturing (repealed in 2018); (xiii) global trading 
(repealed in 2018); (xiv) vault for keeping gold, silver, platinum, precious and semi -precious 
stones, precious metals, pearls, works of art, and collectors' pieces or antiques; and 
(xv) security, courier , assaying, or exhibition area, used wholly and exclusively for the vault 
referred to in sub -item xiv  
Source:  Information provided by the Freeport authorities.  
3.49.  The rules governing the freeport scheme are the Freeport Act No.  43 of 2004, as amended28 
and the Freeport Regulations (2005).29 In the budget for FY2018/19, the Government reaffirmed its 
determination to reinforce the Mauritius Freeport and harmonize its regime to those international 
best practices and compliance standards set by the Organisation for Economic Co -operation and 
Development (OECD), the WTO, and the European  Union, and accordingly amended the Freeport 
Act through the Finance (Miscellaneous Provisions) Act 2018:  
• The total corporate tax exemption was removed in June 2018; he nceforth any new 
operator or developer is subject to a minimum tax rate of 3% instead of the indefinite 0%. 
The zero tax regime applied until June  2021 to operators registered before June 2018.  
• Also in June 2018, the limit on the share of sales of goods on to the domestic market was 
removed; previously not more than 50% of total sales could be sold domestically.  
• Before 2018, 95% of operators' annual enterprise turnover must consist of export of 
manufactured goods; of this, at least 80% must be exported to ot her African countries. 
Since then, these restrictions have been removed, and manufacturing is no longer an 
authorized activity under the Freeport regime; however, 10 existing manufacturing 
companies have been allowed to continue.  
• Provision of the following  services is no longer allowed: (i)  global trading and freight 
forwarding; and (ii)  freeport -related services outside Mauritius for advisory, marketing, 
engineering, project management, technical support, and related services through a 
company incorporated  in Mauritius.  
3.50.  Meanwhile, the freeport licensees enjoy an exemption from customs duties on all goods 
imported into the freeport; they pay reduced port handling charges (around 50% of normal rates) 
for all goods imported into and re -exported from a freeport  zone. Supplies purchased from within 
Mauritius by a licensee operating within a freeport zone are zero -rated for VAT refund purposes.  
3.2.4.3   Duty drawback  
3.51.  Under the export drawback scheme, available outside of freeport zones, exporters are entitled 
to duty drawb ack on goods imported for the purpose of processing, manufacture, or repair prior to 
exportation, as well as on goods imported and re -exported in the same state.30 The value of 
drawback in FY  2019/20 was MUR  619,282 (USD  15,500).  
3.2.4.4   Export finance and insuran ce 
3.52.  Until 2015, export finance, and to a large extent export insurance, was available only through 
private -sector institutions. Since 2015, the Export Credit Insurance Scheme has provided a subsidy 
on the cost of the premium to eligible companies subscribin g for credit insurance cover for their 
direct exports worldwide, in order to encourage them to take an insurance cover to secure trading 
and, hence, boost exports from Mauritius.31 The scheme is open to companies manufacturing goods 
 
28 Mauritius Revenue Authority, The Freeport Act 2004.  Viewed at: 
https://www.mra.mu/download/FreeportAct2004.pdf . 
29 Mauritius Revenue Authority, Freeport Regulat ions 2005. Viewed at: 
https://www.mra.mu/download/FreeportRegulations2005.pdf . 
30 Customs Act , Part  11 (Sections 106 -109); and Customs Regulations 1999.  
31 MFEPD, Export Credit Guarante e Insurance Scheme.  Viewed at: 
https://mof.govmu.org/Documents/Documents/Guichet%20Unique/EDB/Export%20Credit%20Guarantee%20S
cheme.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  locally (including gran dfathered Freeport manufacturing, see above) that have been in operation for 
at least one year. The EDB, who has run the scheme since 2018, pays 50% of the premium directly 
to the insurers, up to a maximum of 0.2% of the insurable declared turnover. The sc heme in 2021 
covers all export products and markets. The a mount disbursed in FY2020/21 was MUR  2.5 million 
(approx. USD  62,500).  
3.2.4.5   Other export subsidies  
3.53.  Since 2017, the EDB has implemented the Trade Promotion and Marketing Scheme (TPMS), 
which is extended a nnually.32 It refunds 60% of exporters' basic air freight costs, up to a maximum 
of MUR  30 million (USD  750,000) per company per annum. All agricultural products and 
non-agricultural products manufactured in Mauritius are eligible for the TPMS except for  machinery, 
live animals, and chemicals. The TPMS is available for exports to Africa, Australia, Canada, Europe, 
Japan, the Middle East, the United  States, and Viet  Nam. The Sea -Air Option (Mauritius -Reunion 
Island -CDG Paris) was also available for exports f rom 1  November  2020 to 30  June 2021, following 
reduced connectivity between Mauritius and Europe. A budget of MUR  200 million (about 
USD 5 million) was allocated for the TPMS in FY  2020/21. The TPMS is used mostly for exports of 
vegetables, chilled fish, l eather, and textile products.  
3.54.  In addition to the TPMS (air freight export subsidies), Mauritius has a Freight Rebate Scheme 
in place that provides sea freight export subsidies for agricultural products (Section 4.1.2.5).  
3.55.  A new government scheme introduced in 2020 aims to finance the administrative costs for a 
"Made in Mauritius" warehouse in Tanzania and Mozambique. The scheme subsidizes the rental and 
administrative costs of warehouses in selected African countries, to support access and increase 
competiti veness of Mauritius' manufactured products in these markets, including products from the 
Freeport. The Government supports 60% of the costs of the warehouse during the first two years of 
operations, on a cost -sharing basis with the private sector (40%).33 The budget for this programme 
is MUR  50 million (USD  1.25 million) for the two -year period FY2020/22.  
3.2.4.6   Export promotion and marketing schemes  
3.56.  Export promotion activities have been rationalized and, since January 2018, have been carried 
out by the EDB, which  provides grants or loans to companies seeking to develop their exports. 
Eligible projects include market entry and distribution research, identification and development of 
channels or partners that enhance access to regional and international markets, and  trade show 
participation. The EDB grants 50% of qualifying expenditure incurred on activities such as 
participation in overseas trade fairs, exhibitions, and business missions, up to 
MUR 100,000  (USD 2,500) per annum.  
3.57.  In particular, the Small and Medium E nterprises Development Authority was replaced by SME 
Mauritius Ltd in 2017.34 The SME Marketing Support Scheme helps SMEs send samples to potential 
clients abroad; the maximum grant support was 50% of the costs of air freight for sending such 
samples, subj ect to a maximum of MUR  25,000 (USD  625) per annum.35 Activities and costs also 
refundable under the Scheme include t esting for compliance on a specific market by a certified body; 
development of an e -catalogue; export market prospection costs; cost relate d to conferences, 
seminars, networking, or training related to export; and design, marketing tools, and administrative 
costs relating to export consignments or export documentation.  
 
32 EDB, Schemes . Viewed at: https://www.edbmauritius.org/schemes?scheme=9 . 
33 MCCI , Call for Expression of Interest for Warehousing Facilities in Mozambique. Viewed at: 
https://www.mcci.org/en/media -news-events/business -updates/call -for-expression -of-interest -for-
warehousing -facilities -in-mozambique/ . 
34 Ministry of Industrial Development, SMEs and Cooperatives, The Small and Medium Enterprises Act 
2017. Viewed at: 
https://enterbusiness.govmu.org/Documents/Archives%20New/The%20Small%20and%20Medium%20Enterpri
ses%20Act%202017.pdf . 
35 SME Mauritius, SME Marketing Support Scheme (MSS) – Apply . Viewed at: https://smemu.org/sme -
marketing -support -scheme -mss/. WT/TPR/S/ 417 • Mauritius  
 
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  3.3  Measures Affecting Production and Trade  
Standards and other technical requ irements  
3.58.  The institutional and legal framework governing standards development in Mauritius has 
remained unchanged since the previous Review. The MSB operates under the oversight of the 
Ministry of Industrial Development, SMEs  and Cooperatives. The MSB is a corporate body that has 
been set up under the Mauritius Standards Bureau Act 1993 (last amended in 1999) with 
decision -making authority vested upon the Board (the Standards Council), which provides the policy 
and strategic d irection of the MSB. The MSB is the national standards body and is responsible for 
providing conformity assessment services including metrology, testing, and certification of 
management systems and products. The MSB is also the government's TBT Enquiry Poi nt, while the 
International Trade Division of the MFARIIT is the TBT National Notification Authority.  During the 
review period (2014 -21), Mauritius submitted 11  notifications to the WTO.36 No specific trade 
concerns were raised in the WTO TBT Committee about Mauritius' technical regulations.  
3.59.  The MSB is a member  of the International Organization for Standardization (ISO) and the 
African Organization for Standardization (ARSO), and is benefic iary under the Affiliate Country 
Programme of the International Electrotechnical Commission (IEC). As a member of ISO, the MSB 
collaborates for the development of  ISO standards and strategy by participating and voting 
in ISO technical and policy meetings.37 The MSB is also actively involved in regional standardization 
with ARSO for the development and harmonization of standards.  
3.60.  As at April 2021, Mauritius had 875 standards in place, of which 20% were Mauritian 
standards, 67% were international standards, a nd 13% were European standards; 89 of the 
875 Mauritian Standards are adoptions of African Regional Standards (ARS) harmonized by ARSO. 
The subject matter of these standards is set out in the 2021 Standards Catalogue. The MSB is 
responsible for the formula tion of voluntary national standards. Standards development is carried 
out by technical committees composed of experts from industrial, technical, and business sectors 
(industries), as well as representatives of the Government, consumer organizations, NGOs , 
academia, and conformity assessment organizations. There are presently 16  standards committees 
covering a wide range of technical fields and about 20 subcommittees. The MSB publishes a work 
programme twice a year with its standards development activities . The main focus areas of standards 
development since 2014 have been good agricultural practice (MAURIGAP), food safety, tourism, 
energy  efficiency of electrical appliances, safety and security, environmental management, 
sustainable cities and communities,  road traffic and railway management, information and 
communications technology, personal protective equipment, and circular economy.  
3.61.  Technical regulations are developed, prepared,  and issued by ministries, government 
departments, and regulators within the ir respective areas of responsibility. Ministers may, by public 
notice, declare a standard to be a mandatory standard through regulations after consideration of 
any written objection filed with the MSB. Announcements of technical regulations are published in 
the Government Gazette.38 According to the authorities, the entities most active in this area are 
those responsible for commerce, industry, health, agro -industry, energy, and the environment.  
3.62.  Mauritius does not maintain a consolidated list of technical regulations in force. Some 
100 technical regulations (mandatory standards) are referred to in legislation. Information on 
regulatory requirements affecting imports of all products may be found on the Mauritius Trade 
Portal.39 
3.63.  In line with one objective of Government  Programme 2020 -2024 to make Mauritius a 
plastic -free country, the Ministry of Environment, Solid Waste Management and Climate Change 
adopted specific measures to ban certain types of plastic products and plastic bags:  
• According to the Environmen t Protection (Control of Single Use Plastic Products) 
Regulations 2020, single -use plastic products will be banned in stages, depending on the 
 
36 WTO document G/TBT/N/MUS/13, 23  July 2012.  
37 The MSB is a participating member in 21 ISO technical committees  and 3 policy development 
committees and is an observing member in 57 other I SO technical committees.  
38 WTO document G/TBT/2/Add.40, 17 September 1997.  
39 Mauritius Trade Easy, Facilitating Imports and Exports . Viewed at: www.mauritiustrade.mu .  WT/TPR/S/ 417 • Mauritius  
 
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  product, starting from 15  January  2021.40 Only those biodegradable single -use plastic 
products specified in the r egulations may be imported or manufactured. Importers and 
manufacturers of biodegradable single -use products must be registered with the Ministry 
of Environment, Solid Waste Management and Climate Change (MUR  10,000 registration 
fee), and imports require a  permit (clearance).  
• Non-biodegradable plastic bags have been banned since 1  January  2016 under the 
Environment Protection (Banning of Plastic Bags) Regulations 2015. These regulations 
were repealed, and new Environment Protection (Banning of Plastic Bags)  Regulations 
2020 entered into force on 1  March  2021.41 Accordingly, the use, manufacture, sale, and 
imports and exports of plastic bags are banned, subject to certain exemptions (e.g. plastic 
bags designed to be used for the disposal of waste, including q uarantine and clinical 
waste). Importers and manufacturers of exempt or biodegradable plastic bags are subject 
to registration with the Ministry of Environment, Solid Waste Management and Climate 
Change, and imports require a permit.  
3.64.  Imports of products  subject to technical regulations are subject to clearance from the Ministry 
of Commerce and Consumer Protection,  on their arrival at the border. The MSB is responsible for 
verifying conformity certificates accompanying these imports. If a product has been ce rtified by a 
recognized body (i.e.  an accredited body), no local certification is needed; if not, testing is carried 
out by the MSB. Testing fees levied by the MSB vary between MUR  800 and MUR  10,000. Import 
inspections are generally done by the MSB, but a re also carried out by the MAIFS (Division of 
Veterinary Services), the Ministry of Health and Wellness (Health Inspectorate), and the Ministry of 
Commerce and Consumer Protection.  
3.65.  The accreditation body MAURITAS is responsible for providing accreditation to conformity 
assessment bodies, such as certification bodies, inspection bodies, and testing and calibration 
laboratories.42 Since October 2018, MAURITAS has been a member of the International Laboratory 
Accreditation Cooperation Mutual Recognition Arrang ement (ILAC MRA) and the International 
Accreditation Forum Multilateral Recognition Arrangement (IAF MLA). It is a member of the Mutual 
Recognition Arrangements of the Southern African Development Community Cooperation in 
Accreditation (SADCA) and of the A frican Accreditation Cooperation (AFRAC).  
3.66.  The MSB operates a third -party certification mark scheme (MAURICERT). Businesses 
(including foreign companies) whose products and processes meet the requirements of the relevant 
Mauritian standard may apply for a l icence to use the MSB Certification Mark.43 Prior to awarding a 
licence, the MSB conducts a preliminary visit to ensure the adequacy of the company's quality plan 
and of its implementation, and to test samples. Testing is undertaken by MSB laboratories or other 
accredited private sector laboratories. Licences are awarded for two years (renewable), and the 
Bureau conducts regular surveillance visits (around four to six visits a year).  
3.67.  Labelling requirements apply to pre -packed goods (under the Legal Metrolog y (Pre -packed 
Commodities) Regulations 2006).  
Sanitary and phytosanitary measures  
3.68.   The WTO SPS Enquiry Point operates at the National Plant Protection Office (NPPO) of the 
Ministry of Agro  Industry and Food Security (MAIFS), while the International Trade Division of the 
Ministry of Foreign Affairs, Regional Integration and International Trade (MFARIIT) functions as the 
SPS notification authority. Mauritius has submitted seven SPS notificati ons since 2014. No specific 
concerns regarding Mauritius' SPS measures were raised in the WTO SPS Committee. 
 
40 WTO document G/TBT/N/MUS/11, 5 November 2020 . Viewed at: 
https://docs.wto.org/imrd/directdoc.asp?DDFDocuments/t/G/TBTN20/MUS11.DOCX . Part of the regulations 
became effective as f rom 15  January  2021, while other parts enter into force as from 15 April 2021 and 
15 January 2022.  
41 WTO document G/TBTN20/MUS12 , 5 November 2020 . Viewed at: 
https://docs.wto.org/imrd/directdoc.asp?DDFDocuments/t/G/TBTN20/MUS12.DOCX . 
42 Mauritius Accreditation Service, List of Accredited Entities. Viewed at: 
http://mauritas.org/entities.php . 
43 The legal provisions governing the Certification Mark scheme are Section 21 of the Mauritius 
Standards Bureau Act 1993 (as amended) and the Mauritius Standards Bureau (Certification Mark)  
Regulations  2012.  WT/TPR/S/ 417 • Mauritius  
 
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  COVID -19-related restrictions on imports of live animals and fish from certain countries were lifted 
on 22  May 2020.44 
3.69.  Mauritius is a member of the  FAO/WHO Codex Alimentarius Commission, the International 
Plant Protection Convention (IPPC), and the World Organization for Animal Health (OIE). At the 
regional level, Mauritius is cooperating with other members of COMESA, the SADC, and the African 
Union to arrive at a common policy on SPS measures  and for taking action on a regional level.  
3.70.  The Ministry of Health and Wellness controls the importation, manufacture, processing, 
storage, and sale of food, drinks, and certain chemicals. Generally, no SPS impor t permit is required 
by the Ministry on the importation of food and drinks. However, for six products/product groups 
listed in the third schedule of Food Regulation 1999 (as amended in 2017), a pre -market approval 
permit is required from the Ministry's Foo d Import Unit (Table 3.11).  
3.71.  The Food Act 1998 and Food Regulations 1999 are under review. According to the authorities, 
a new regulatory framework for food safety is under development.  
3.72.  The Animal Diseases Act 1925 governs, inter alia , procedures for the im portation of animals 
(including verification, control, and quarantine).45 The Animal Diseases Act is to be reviewed with a 
view to replacing it with an Animal Health Bill. The new Bill is still in the drafting stage.  
3.73.  Import permits are required from the Veterinary Division of the MAIFS for imports of live 
animals, animal foodstuffs, and meat. The Import Permit Committee of the MAIFS, which had the 
final authority to issue permits, was abolished in August 2019. However, import permits are issued 
by the Vet erinary Division for processed poultry products.  
3.74.  Imports of fish and fish products are regulated by the Fish and Fish Products Regulations 
2012; import permits are issued by the Ministry of Blue Economy, Marine Resources, Fisheries and 
Shipping.  
3.75.  To date, M auritius has not achieved freedom from foot -and-mouth disease (FMD). It had an 
outbreak of FMD in 2016 on Rodrigues Island.  
3.76.  The phytosanitary requirements for imports (and exports) of plants and plant products are 
governed by the Plant Protection Act. The Act and the Plant Regulations were amended several times 
to facilitate trade. A plant import permit is now required to remove an article from a freeport zone. 
Other amendments were made regarding inspections, duty of notification on arrival, export 
phytosa nitary certificates, and re -export phytosanitary certificates.  
3.77.  Plant import permits issued by the NPPO are required for plants and plant parts and various 
other regulated items.46 In total, they apply to 426 tariff lines. A permit is required for each 
consignment; it is valid for four months and subject to a fee of MUR  100 (USD  2.5).47 In some cases, 
a permit will only be granted for imports of a certain commodity  during a specified time of the year: 
for example, under a phytosanitary import protocol conclu ded between Pakistan and Mauritius, 
imports of Pakistani mangoes into Mauritius are permitted only during the off -season. For some 
sensitive products, such as certain vegetables where there is nascent domestic production, import 
volumes may be specified in  import permits. However, there is no limitation on the number of import 
permits that may be applied for. Permits are issued within three to five working days for commodities 
that are regularly imported. The process takes longer for applications to import moderate - to 
 
44 WTO document G/SPS/N/MUS/18/Add.1 , 4 June 2020. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=t:/G /SPS/NMUS18A1.docx&Open=True . 
45 WTO Import Licensing Procedures database , Animal Diseases Act . Viewed at: 
https://importlicensing.wto.org/sites /default/files/Animal%20Disease%20Act%201925_15.04.1925.pdf . 
46 These regulated items are fruits (fresh and dry); planting media and rooting compost; coconut and 
copra; used agricultural machinery; dried flowers and potpourri; pulses and spices; animal feed s; timber; 
wooden products (furniture and handicrafts); some vegetables for hotel use only (fresh and frozen); certain 
fresh cut flowers; and organic fertilizer and microorganisms, beneficial organisms, and biological control 
agents.  
47 Ministry of Agro Ind ustry and Food Security, Services Provided by NPPO – Procedures to Follow for 
Service Users . Viewed at: 
https://agriculture.govmu.org/Pages/Departments/Departments/Natio nal%20Plant%20Protection%20Office/Is
sue-of-Plant-Import -Permit -for-importation -of-plant-and-plant-products.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  high-risk commodities for the first time, as the NPPO needs to undertake a pest -risk analysis. The 
NPPO has removed import permit requirements for some low -risk commodities, such as processed 
and frozen products.  
3.78.  Imported plants, plant product s, and other regulated articles are subject to phytosanitary 
clearance by the NPPO Plant Quarantine Service, either at the point of entry or at the final 
destination. Importation of high -risk planting materials may be subject to post -entry quarantine. 
Selected agricultural commodities may be subject to phytosanitary treatment (heat and fumigation) 
prior to shipment to Mauritius.  
3.79.  Mauritius introduced new legislation regulating the use of pesticides, based on Codex 
standards for food additives and contaminant s (Use of Pesticides Bill, 2018), which entered into 
force in September 2018. The main objective of the law is to regulate, control, and monitor imports 
and the use of pesticides in or on certain fresh fruits, plants, seeds, or vegetables with a view to, 
inter alia , minimizing risks to human health and the environment.48 
3.80.  Mauritius enacted the Genetically Modified  Organism (GMO) Act in 2004, which entered into 
force partially in 2005 (Parts I -V).49 A National Biosafety Committee was set up to develop 
regulat ions on imports, exports, and transit of GMOs. The GMO Act 2004 is currently subject to 
review by the National Biosafety Committee, which is seeking the legal vetting of the State Law 
Office. According to the authorities, any proposed changes to the GMO re gime will be notified to the 
WTO.  
Government procurement  
3.81.  Mauritius is not a member of, nor an observer to, the plurilateral WTO Agreement on 
Government Procurement. According to the authorities, Mauritius has no plans to seek membership. 
The total value of  public procurement amounts to approximately USD  400 million annually, and a 
substantial share of this procurement is foreign sourced through open international bidding 
(Table  3.14). The main procuring entities are the water and electricity utilities, the health sector, 
and the transport infrastructure sector.  
Table 3.14 Public procurement above MUR  100,000 (USD  2,500), 2016 -20 
(USD  million)  
  FY2016/17  FY2017/18  FY2018/19  FY2019/20  
Total  413 435 377 388 
Breakdown by tendering method:      
Open advertised bidding (national)  251 139 141 63 
Open advertised bidding (international)  71 164 95 140 
Share of total from abroad (%)  17 38 25 36 
Request for sealed quotation  28 41 49 34 
Restricted bidding  37 47 45 49 
Direct procurement  17 26 32 25 
Electronic procurement  3 10 7 22 
Emergency procurement  1 1 3 22 
Request for proposal  2 4 3 2 
Informal quotation  1 3 2 2 
Framework agreementa 2 0 0 29 
a A bidding process is used for procurement of goods, works, and services that arise on a repetitive or 
urgent basis over a period of time. Public Procurement (Framework Agreement) Regulations 2013. 
Viewed at: 
https://ppo.govmu.org/Documents/Regulations/Public%20Procurement%20%28Framework%20Agr
eement%29%20Regulations%202008.pdf . 
Source:  Information provided by the Procurement P olicy Office.  
 
48 WTO document G/SPS/N/MUS/17, 31 July 2018. Viewed at: 
https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S006.aspx?FullTextHash=1&MetaCollection=WTO&Symbol
List="G/SPS/N/MUS/17"+OR+"G/SPS/N/MUS/17/*" . 
49 Food and Agriculture Organizat ion of the United Nations, FAO GM Foods Platform . Viewed at: 
http://www.fao.org/food/food -safety -quality/gm -foods -platform/ browse -information -by/country/country -
page/en/?cty=MUS . WT/TPR/S/ 417 • Mauritius  
 
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  3.82.  The Public Procurement Act (PPA) 2006, which entered into force in 2008 and was last 
amended in 2020, sets out the basic principles and procedures for the public procurement of goods, 
works, consultancy services, and other services.50 The PPA  2006 and Procurement Regulations 2008 
are updated and amended annually to facilitate the implementation of budgetary measures.  
3.83.  The website of the Procurement Policy Office (PPO) contains information regarding the 
legislative and regulatory framework for g overnment procurement, whereas the Government's 
E-Procurement Portal provides for government agencies to upload annual procurement plans, 
procurement notices, summaries of bid evaluation reports, and notices of procurement awards.51 
The Electronic Procurem ent system was first introduced in September 2015; its use is mandatory 
for public bodies to carry out procurement activities.  
3.84.  Each government agency is in charge of calling, receiving, and assessing tenders at the 
different administrative levels. As per t he First Schedule of the PPA 2006, however, beyond a 
threshold prescribed for each public body operating under the PPA (Table 3.15), a contract is 
considered as major and the bidding process is undertaken by the Central Procurement Board.  
Table 3.15 Thresholds for Central Procurement Board (CPB) approval of procurements 
by public bodies, 2021  
Public body  Threshold value  
USD 
million  MUR 
million  
Mauritius Qualifications Authority;  other parastatal bodies not specified below  (0.351)  15 
Local authorities; Rodrigues Regional Assembly  (0.585)  25 
Ministries/government departments; Beach Authority; Farmer's Service Corporation; 
Financial Services Commission; Gambling Regulatory Authority; Irrigation Authority; 
Knowledge Parks; Mahatma Gandhi Institute; Mauritius Education Development 
Company; Mauritius Film Development Corporation; Mauritius Institute of Health; 
Mauritius Institute of Training and Development; Mauritiu s Meat Authority; Mauritius 
Oceanography Institute; Mauritius Standards Bureau; Mauritius Tourism Promotion 
Authority; National Computer Board; Open University of Mauritius; Private 
Secondary Schools Authority; Polytechnics Mauritius; Public Officers' Welf are 
Council; Rodrigues Education Development Company; Sir Seewoosagur Ramgoolam 
Botanical Garden Trust; Small Enterprises and Handicraft Development Authority; 
Sugar Industry Labour Welfare Fund; Sugar Planters Mechanical Pool Corporation; 
Tea Board; Terti ary Education Commission; Tourism Authority; University of 
Mauritius; University of Technology, Mauritius; Agricultural Marketing Board; 
Mauritius Examinations Syndicate; and Outer Islands Development Corporation  (1.170)  50 
Airports of Mauritius; Cargo Ha ndling Corporation; Central Water Authority; 
Development Bank of Mauritius; Enterprise Mauritius; Information and 
Communication Technologies Authority; Mauritius Housing Company; Mauritius Ports 
Authority; Mauritius Revenue Authority; Mauritius Shipping Co rporation; Mauritius 
Sugar Authority; National Housing Development Company; National Transport 
Corporation; Road Development Authority; State Informatics; State Investment 
Corporation; State Property Development Company; Waste Water Management 
Authority; C entral Electricity Board; Mauritius Broadcasting Corporation; State 
Trading Corporation  (2.339)  100 
Note:  Exchange rate of MUR  42.75 per USD.  
Source:  MFEPD, A Consolidated Version of the Public Procurement Act , 25 July 2019. Viewed at: 
https://mof.govmu.org/Documents/Legislations/Other%20acts/Public%20Procurement%20Act%202
006.pdf . 
3.85.  The Central Procurem ent Board (CPB) is responsible for approving the award of all major 
contracts above specified thresholds (Table 3.15), as well as public -private partnership (PPP) 
projects that are subject to public procurement rules under the Public -Private Partnership Ac t 2004 
 
50 MFEPD, A Consolidated Version of the Public Procurement Act , 25 July 2019. Viewed at: 
https://mof.govmu.org/Documents/Legislations/Other%20acts/Public%20Procurement%20Act%202006.pdf  
51 Government of the Republic of Mauritius, e-Procurement . Viewed at: 
https://govmu.org/EN/Pages/epr ocurement.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  and the Build Operate Transfer (BOT) Projects Act 2016. The BOT Project Guidance Manual, circulars, 
and a template for recruitment of transaction advisers complement the BOT Projects Act.52 
3.86.  The PPO oversees policymaking and monitoring. In carrying o ut procurement audits, the PPO 
has the authority to request information and records from the CPB and other public bodies; in the 
event of non -compliance with requests for information, the matter may be referred to the Head of 
the Civil Service, and thereaf ter to the police, for enquiry.  
3.87.  Procurement methods are set out in the PPA 2006 and Public Procurement Regulations.53 
Open advertised bidding (open tendering) must be used for purchases of goods, works, and services, 
unless it is deemed by the procuring pu blic body that it would not be efficient or practical or would 
be too costly given the value of the procurement. The grounds for using other procurement methods 
must be justified on record.  
3.88.  Tenders for open advertised bidding must be published in a nationa l newspaper with wide 
circulation (for national tenders) and international media with wide circulation for international 
tenders. Open international bidding is to be used where: (i) the estimated value of the procurement 
exceeds the threshold of MUR  200 mi llion (USD  50 million); (ii) the goods, works, or other services 
are not available under competitive price and other conditions from more than one supplier in 
Mauritius; or (iii) there is no response to open national bidding, and the goods, services, or wo rks 
must be obtained from international bidders.  
3.89.  For works contracts, margins of preference in favour of Mauritian citizens or companies 
incorporated in Mauritius for employment of local labour have been applicable since 2012; however, 
since FY  2018/19, an d until 31  July 2022, the PPO has suspended the application of this measure.  
3.90.  Also, for works up to MUR  300 million (USD  7.5 million) where no prequalification is required, 
contracts are to be reserved for locally registered contractors.  
3.91.  For the procurement  of goods, several new "buy local" provisions were announced in the 
budget FY 2020/21 as a response to the economic crisis induced by the coronavirus pandemic:  
• A 30% margin of preference is granted to SMEs, which may reach up to of 40% for SMEs 
producing l ocally manufactured goods bearing the "Made in Moris" certification issued by 
the Association of Mauritian Manufacturers; and  
• A 20% margin is available for non -SMEs for their locally manufactured goods.  
3.92.  In addition, it has been announced in the Budget Spee ch for 2020 -21 that ministries and 
government bodies will be required to have minimum domestic content of 30% in their purchases 
of goods, under Directive 50 (Ensuring Minimum Domestic Content of 30% in Purchases of Goods).  
3.93.  In October 2019, the PPO allowed  the STC (Section 3.3.5) to apply a margin of preference of 
15% at the evaluation stage to bids submitted by local companies for the supply of wheat flour and 
"ration" rice (long grain white rice) produced and processed locally.54 
3.94.  Procedures for challengin g or appealing procurement procedures or decisions are set out in 
Part VI of the PPA. As a first step, a bidder or potential bidder may make representations to the CEO 
of the public body concerned. Cases are reviewed by an Independent Review Panel (Table 3 .16). 
Table 3.16 Independent Review Panel caseload, 2008 -13 
 2013  2014  2015  FY2016/17  FY2017/18  FY2018/19  
IRP cases lodged  35 44 38 32 25 16 
IRP cases with a decision  20 20 15 12 11 8 
Source:  Information provided by the authorities.  
 
52 These reference documents were viewed on the BOT Unit website: http://bot.govmu.org/ . 
53 Public Procurement (Regulations 2008 ). Viewed at: 
https://ppo.govmu.org/Documents/Regulations/Public%20Procurement%20%28Regulations%202008%29.pdf . 
54 Public Procurement Office , Directive No.  43. Viewed at: 
https://ppo.govmu.org/Documents/Directives/Directive%20No%20%2043.pdf . WT/TPR/S/ 417 • Mauritius  
 
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Incentives  
3.95.  The Government continued during the review period to provide a large variety of incentive 
schemes to its companies and potential investors. This intensified with the COVID -19 crisis. Selected 
schemes are presented in Table 3.17. The main instruments include reductions or exemptions of 
corporate tax (or tax on dividends paid to shareholders), subsidized loans, loan guarantees, and 
state investments in a wide variety of Mauritian businesses, incl uding through the State Investment 
Corporation (SIC). For example, s ince March 2020, the SIC has implemented the COVID -19 
Equity/Quasi -Equity Participation Scheme set up by the MFEPD. In 2020, MUR  37 million 
(USD  925,000) was disbursed as equity in COVID -19-impacted companies, which have up to 
five years to buy back the SIC shares.  
3.96.  In May 2020, the Bank of Mauritius (BOM) set up the Mauritius Investment Corporation (MIC) 
with a budget of USD  2 billion in 2020. The objective of the MIC is to mitigate contagi on of the 
ongoing COVID -19-related economic downturn to the banking sector, thus limiting macro -financial 
risks. The MIC will provide support through a range of equity/quasi -equity instruments with a view 
to ensuring that large, important, and viable corpo rations or companies incorporated in Mauritius 
and having a minimum annual turnover of MUR  100 million (USD  2.5 million) and that are financially 
distressed as a result of the COVID ‑19 pandemic are kept afloat. The Government has, inter alia , 
directed MIC to invest in joint ventures in fishing activities.  
3.97.  Mauritius does not have a specific overarching legislation governing incentives and subsidies, 
but the Economic Development Board Act 2017 provides the MFEPD with the authority to make 
regulations for the administration of schemes, including any package of fiscal and other incentives 
to persons registered under a particular scheme.  
Table 3.17 Incentives offered under selected support programmes, 2021  
Incentives offered  Description of Scheme  
Partial exemption scheme – Provider: MRA  
Partial tax exemption  
 Companies established in Mauritius that derive most of their 
income from specific activities, mostly abroad, are granted an 80% 
corporate tax rebate. This income may consist of foreign 
dividends; interest on intellectual property assets; income from 
ship/aircraft leasing, sale, financing, aircraft spare parts and 
aviation advis ory services; or leasing and provision of international 
fibre capacity. The tax incentive is described in Section 2.4.3.  
Investment tax credit – Provider: MRA – Cost in FY  2019/20: MUR  44 million (USD  1 million)  
Investment tax credit  Investment tax credit of 15% granted to all manufacturing 
companies over three years, where during the period 1  July 2016 
to 30 June 2020 a manufacturing company producing goods 
specified in the Ninth Schedule of the Act and that has incurred 
capital expenditure on new plant and machinery used in that 
activity; or a company that has invested in the share capital of a 
subsidiary company engaged  primarily in the setting up and 
management of an accredited business incubator, may deduct 
from its income tax of the year of acquisition or investment, and 
for each of the two subsequent income years, a tax credit of 15% 
of the investment or in the busin ess incubator subject to a 
maximum of MUR  3 million (USD  75,000).  
Mauritius Business Growth Scheme (MBGS) – Provider: Development Bank of Mauritius (DBM) –
Scheme phased out  
Subsidized loans  All Mauritian private firms (except financial services and pure 
trading activities) were eligible for a loan to hire outside technical 
assistance to grow their businesses. MBGS paid 90% of the cost of 
eligible activities up to a maximum of MUR  3 million (USD  75,000) 
over the life of the scheme; moratorium on loan repay ment for 
first three  years; loan repayments based on a "royalty -on-
incremental -sales" basis from the fourth year.  
Grants  All private firms operating for profit (except financial services and 
pure trading activities) and all size categories. Monthly funding of 
MUR 20,000 (USD  500) for a maximum of one year.  
Investment Support Programme  
Subsidized loans, loan guarantees  Leasing Equipment Modernization Scheme – A line of credit 
(including in foreign exchange) is offered by the Government to 
leasing companies provided majority shareholding by Mauritians. 
As at 30  April 2021, MUR  247 million (USD  6.2 million) has been 
disbursed and MUR  700 million were available fo r financing of 
schemes  WT/TPR/S/ 417 • Mauritius  
 
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  Incentives offered  Description of Scheme  
SME Factoring Schemes, Export Factoring Schemes – Provide 
cash flow to entrepreneurs via the factoring of their credit sales 
invoices, or export credit sales invoices through Non -Bank 
Financial Institutions providing factoring serv ices. 
Micro Entity Financing Scheme, SME Financing Scheme, Mid -
Market Enterprise Financing Scheme – Access to finance at 
subsidized rates.   
Corporate Guarantee Commercial Banks – Complement 
banking facilities in favour of economic operators having 
inadequate collateral.  
Business Development Scheme (No budgetary provision)  
Subsidized loans   Financing of projects including in the manufacturing sector, trade 
and services, health, transport, printing and publication, tourism, 
information and communications technology (ICT), art, 
participation in trade fairs and surveys, and setting up of market 
fair and craft villages. Applicants are expected to provide different 
forms of security/collateral. Loans for up to 75% of project costs, 
up to MUR  5 million; interest rate is 8.5% per annum, with a 
repayment period up to seven years.  
Mauritius Investment  Corporation – Provider: Bank of Mauritius (BOM) – Cost in 2020: MUR  80 billion 
(USD  2 billion)  
Equity and quasi -equity investments  Investment in systemically large, important, and viable 
corporations or companies incorporated in Mauritius and having a 
minimum annual turnover of MUR  100 million (USD  2.5 million) 
and that are financially distressed as a result of the COVID ‑19 
pandemic.  
National Equity Fund (NEF) – Provider: State Investment Corporation (SIC) and DBM – Total equity: 
MUR 150 million (USD  3.75 million) - Inactive since 2016  
Equity investments  The objective of this 10 -year closed -end fund was to invest in, and 
enhance the performance of, companies with meaningful growth 
potential. The Fund purchased equity capital of existing and new 
ventures in sectors considered strategic, including biotechnology, 
cotton spinning, information and communications technology, 
textiles, and tourism. SIC Fund Management managed the NEF's 
investments. It has been replaced by the SME Equity Fund.  
SME Equity Fund – Provider: SME Equity Fund  – Total budgetary a mount disbursed: MUR  250 million 
(USD  6.25 million)  
Equity investments  Investment through redeemable preference shares or ordinary 
shares. Maximum financing of MUR  25 million (USD  625,000) in 
companies with turnover not exceeding MUR  250 million 
(USD  6.25 million). Promoters must have at least 51% equity 
stake in the company. Red emption of preference shares is at a 
cumulative dividend of 3% annually until 2020, and thereafter 6% 
or net asset value, whichever is higher.  
Film Rebate Scheme – Provider: EDB – Total disbursed a s at November 2020: MUR  371 million 
(USD  9.3 million)  
Grants  Film production companies incorporated or registered in Mauritius 
under the Companies Act (including ones with 100% foreign 
ownership) that have a successful track record of at least 5 years in 
film production benefit of up to 40% rebate on all the qu alifying 
expenditures incurred in Mauritius. Film production must be carried 
out in Mauritius; production expenditure thresholds apply.   
Human Resource Development Council (HRDC) Training Scheme  – Provider: HRDC – Total budgetary 
cost in FY2019/20: MUR  510 million (approx. USD  12.75  million)  
Grants and tax deductions  Mauritian residents benefit from graduate training and employment 
skills development assistance.  
 
Source:  Government of Mauritius.  
3.98.  As indicated in Table 3.17, the Investmen t Support Programme (ISP) of July 2019 provides 
for subsidized loans and loan guarantees under several schemes for leasing equipment 
modernization, factoring, export factoring, and company financing.55 It provides micro, small, and 
medium -sized enterprises  (MSMEs) with subsidized bank loans and other assistance, as described 
in a Handbook on Schemes and Incentives for MSMEs and Entrepreneurs published in 
September  2020.56 The scheme has been successful in terms both of the number of applicants and 
of the am ounts disbursed (Chart 3.3). Under the scheme, domestic banks agree to lend to MSMEs 
 
55 Investment Support Programme. Viewed at: 
https://ispltd.mu/sites/default/files/tender/TenderISPLtd.14.08.2020.pdf . 
56 MFEPD, Handbook on Schemes & Incentives for MSMEs & Entrepreneurs , September 2020. Viewed at: 
https://mof.govmu.org/Documents/Handbook_Website_Final%20(1).pdf . WT/TPR/S/ 417 • Mauritius  
 
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  and micro and small enterprises at 3 percentage points above the key repo rate. The BOM sets 
targets in accordance with the banks' respective shares of total credit to the  private sector in 
Mauritius. Banks failing to meet these targets must either contribute the difference between actual 
and targeted lending to a development fund for SMEs57 or obtain BOM authorization in order to 
on-lend this amount to another bank that ha s met its agreed lending targets. The bank receiving 
the loan must then lend it to MSMEs. In 2019, each of the 803 applying SMEs borrowed on average 
USD 45,000, whereas the 390 micro enterprises borrowed on average USD  40,600.  
Chart 3.3 Subsidized Credit to MSMEs, 2021  
(MUR  million)  
 
Note:  Figures in parentheses denote the number of applications received.  
Source:  Bank of Mauritius.  
3.99.  Mauritius' latest full subsidies notification to the WTO was made in 2019, covering support for 
fisheries, agriculture, manufacturing, and industry.58 Most of these incentives take the form of loans, 
grants, and tax incentives.  
State trading, state -owned enterprises, and privatization  
3.3.5.1   State trading  
3.100.   Mauritius has made regula r notifications to the WTO on two state trading enterprises: the 
Agricultural Marketing Board (AMB) and the State Trading Corporation (STC). The latest notification 
was in 202059, following two notifications in 201660 and 2019.61 According to the authoriti es, neither 
state trading enterprise has export monopoly privileges. The activities of the AMB and the STC are 
described in Table 3.18 and Sections 4.1.2.3 and 4.2.2.  
 
57 The amendments to the BOM Act require banks that do not meet their SME financing targets to 
deposit with the BOM, at no interest, the difference between their act ual lending and the agreed target. The 
BOM, through the development fund, may relend this amount to a commercial bank that has met its target.   
58 WTO document G/SCM/N/343/MUS, 12  June 2019. Viewed at: 
https://docs.wto.org/dol2festaff/Pages/SS/directdoc.aspx?filename=q:/G/SCM/N343MUS.pdf&Open=True . 
59 WTO document G/STR/N/18/MUS, 16 June 2020. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/STR/N18MUS.pdf&Open=True . 
60 WTO document G/STR/N/16/MUS, 21 June 2016. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/STR/N16MUS.pdf&Open=True . 
61 WTO document G/STR/N/17/MUS, 10 January 2019 . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/G/STR/N17MUS.pdf&Open=True . 
WT/TPR/S/ 417 • Mauritius  
 
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  Table 3.18 Products imported by the State Trading Corporation  
Products (imports 2020)  HS Code  Nature of exclusivity, special rights, or privileges  
Market situation  
Long grain white rice 
(23,000 metric tonnes 
(mt))  10064000  The STC is the sole importer of long grain white rice termed as "ration 
rice", which is sold at a subsidized price fixed by the Government. 
Subsidizing the sale of ration rice on the local market indirectly 
regulates the market price of rice imported by pr ivate companies.  
Basmati rice (485  mt) 10063010  The STC is one of at least 50 importers. Imports of basmati rice have 
been liberalized since 2013.  
Wheat flour (98,000  mt) 11010000  Sole importer of (subsidized) wheat flour. Wholesale and retail prices 
of wheat flour supplied by the STC are regulated by the Government. 
Other types of flour may be imported by private companies holding an 
import permit, for resale on the local market, m ainly to bakers and 
wholesalers.  
Motor gasoline 
(183,000  mt) 
Gasoil 50  ppm 
(222,058  mt) 
Liquefied petroleum gas 
(LPG) (78,413  mt) 27101919  
27101950  
27111310  Sole importer and monopoly supplier. The STC procures 100% of the 
country's demand for petroleum products in bulk for domestic usage. 
The STC and the local petroleum companies jointly determine the 
quantity of petroleum products and LPG to be imported on a yearly 
basis. The seven grades of petroleum products are imported and sold 
to four pri vately owned local oil companies, which own storage and 
handling infrastructure and ensure distribution. The resale prices for 
motor gasoline and gasoil used on the domestic market are determined 
by the Petroleum Pricing Committee. The retail price for LPG  for 
domestic usage is determined by the Government through the MCCP.  
Jet A1S (71,631  mt) 27101931  
27101939  Sole importer. Prices determined by the STC.  
Gasoil 2,500  ppm 
(21,364  MT)  
HSFO 180 Catalytic Crack 
(33,575  mt) 
HSFO 180 Straight Run 
(97,535  mt) 
HSFO 380 Straight Run 
(118,789  mt) 27101950  
27101969  
27101969  
27101969  
 Sole importer (except for products imported for marine bunker trade). 
Prices are determined by the STC.  
Source:  Information provided by the authorities.  
3.3.5.2   State -owned enterprises and privatization  
3.101.   The State has an equity stake in in a variety of Mauritian businesses, including in 
telecommunications, transport, and financial services (Table 3. 19). Some of these equity holdings 
are through its investment arm, the SIC.  
Table 3.19 Selected state shareholdings, 2021  
Company  Shares held (%)  Activity sector  
Agricultural Marketing Board  100 Trade  
Air Mauritius Holding Co  18 Transport  
Airports of Mauritius  .. Transport  
Airports of Rodrigues  .. Transport  
Beach Casinos  100 Gaming  
Capital Asset Management  100 Financial services  
Cargo Handing Corporation  54 Maritime transport  
Casino de Maurice  100 Gaming  
Casino Equipment  4.76 Gaming  
Development Bank of Mauritius  .. Financial services  
Ebene car park  100 ICT 
EREIT Management  100 Real estate  
Grand Baie Casino  100 Gaming  
Lafarge Cement  7.93 Cement  
Lakepoint  100 Entertainment and tourism  
Le Caudan  Waterfront Casino  51 Gaming  
Le Grand Casino du Domaine  62.36  Gaming  
Le Val Development  70 Entertainment and tourism  
Lottotech  18.75  Gaming  
Marina Village Hotel  11.25  Entertainment and tourism  
Maurinet Investment  12.50  Communications  
Mauritius Cargo Community Services (A)  19.29  Transport  
Mauritius Cargo Community Services (B)  100 Transport  
Mauritius Commercial Bank  3.4 Financial services  
Mauritius Duty -Free Paradise  20 Distribution  
Mauritius Freeport  .. .. WT/TPR/S/ 417 • Mauritius  
 
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  Company  Shares held (%)  Activity sector  
Mauritius Housing Company  13.33  Financial services  
Mauritius Investment Corporation  100 All sectors  
Mauritius Network Services  .. Maritime transport  
Mauritius Oil Refineries  1.15 Oil refining  
Mauritius Printing Specialists  .. Printing  
Mauritius Shipping Corporation  .. Transport  
Mauritius Shopping Paradise Co Ltd  43.35  Distribution  
Mauritius Technologies Holdings Ltd  100 ICT 
Mauritius Telecom  33.5 Telecommunications  
Mauritius Chemical and Fertilizer Industry  .. Fertilizer production  
MJTI Properties  91.37  Real estate  
National Commercial Bank  100 Financial services  
National Equity Fund  25 Financial services  
Pointe Coton Resort Hotel  28.54  Entertainment and tourism  
Port Louis Fund  39.28  Financial services  
Prime Partners  100 Other services  
Prime Real Estate  80 Real estate  
Princes Tuna  5.31 .. 
Rodrigues Educational Development Co  20 Other services  
SBM (Mauritius) Infrastructure Development Company  100 Financial services  
SIC Capital Support Ltd  100 Financial services  
SIC Development Co.  100 Financial services  
SIC Fund Management  100 Financial services  
SIC Management Services  100 Other services  
Sky Jeans  .. .. 
Splendid Property Holdings  25 Real estate  
SBM Bank  40.8 Financial services  
State Trading Corporation  100 Trade  
State Informatics  20 ICT 
State Insurance Company of Mauritius  12.50  Financial services  
State Investment Finance Corporation  80 Financial services  
Sun Casinos  100 Gaming  
Terragen  8% .. 
Yihai Investment Ltd  48.96  Real estate  
.. Not available.  
Source:  WTO Secretariat, based on information from the State Investment Corporation. Viewed at: 
http://www.stateinvestment.com/ . 
3.102.    The Government has embarked on a divestment programme concerning a number of these 
assets; in June 2021, the National Equity Fund (NEF), SIC Fund Management, and Mauritius 
Shopping Paradise Co were reportedly in the process of winding up. A Steering Committee was set 
up in 2020 to oversee and monitor the exercise.  
Competition policy and pri ce controls  
3.3.6.1   Competition policy  
3.103.   Mauritius' Competition Act 2007 has been in force since 2009; it was described in detail in 
the previous Trade Policy Review report in 2014.62 The Competition Act was amended in  2012 and 
2019.63 The 2012 amendments to the Act empower the Competition Commission (CC) to provide 
leniency and immunity under certain conditions, to encourage participants in cartels to expose cartel 
infringements and a fford protection to informers. The 2019 amendment concerns protection from 
liability for staff of the CC.  
3.104.   The Competition Act does not apply to petroleum products or LPG; the CC regards these 
exclusions as applying to the restrictive practices listed in Pa rt III of the Act. In case of uncertainty 
about whether or not an agreement, practice, or product fall within the exempted list, the CC may 
 
62 WTO document WT/TPR/S/304/Rev.1, 30 January 2015. V iewed at: 
https://docs.wto.org/dol2festaff/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S304R1.pdf&Open=True . 
63 Competition Commission, Competition Act  2007. Viewed at: https://competitioncommission.mu/wp -
content/uploads/2020/01/Competition -Act-2007-Amended -2019.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  carry out an investigation under Part IV of the Act, but will set out in its final report why it believes 
the matter  is not excluded, if it takes action.64 
3.105.   The Competition Act does not apply to any agreement insofar as it contains provisions 
relating to the use, licence, or assignment of rights under or existing by virtue of laws relating to 
copyright, industrial design , patents, trademarks, or service marks, as these rights are based on the 
WTO TRIPS  Agreement (Section 3.3.7). However, holders of intellectual property rights (IPRs) may 
not be permitted to "leverage" the legitimate monopoly power they enjoy from their IP Rs to restrict 
or prevent competition in other markets. For example, the holder of an IPR for an imported food 
product will not be prevented by the CC from raising the price of that product. However, such an 
importer might be considered to be abusing a mon opoly situation if he or she threatens not to supply 
that product to force customers to take other products from his or her line, or to agree to exclude 
the products of his or her competitors. "Bundling" of IPR -protected products with other products, 
wheth er formally through a restrictive agreement or for example through a retailer exclusively selling 
some brand and also thereby capturing customers for his non -branded products, could be an abuse 
of monopoly.  
3.106.   The CC has the powers to, inter alia , investigate restrictive business practices, undertake 
market studies, and advise the Government on matters relating to competition. Anti -competitive 
practices include collusive agreements (cartels), abuse of dominant positions, and anti -competitive 
mergers .65 The Competition Act provides for several mechanisms for the CC to monitor the operation 
of markets and detect anti -competitive practices. These mainly consist of complaints, a leniency 
programme, merger notification, market studies, and monitoring of t he conditions of competition in 
markets.  
3.107.   Various guidelines govern analysis applied in investigations and define the principles followed 
by the CC to determine penalties or remedies to be imposed under the Act. These guidelines relate 
to collusive agreemen ts (for cartels), monopoly situations and non -collusive agreements, mergers, 
remedies and penalties, and general provisions66, as well as procedural rules.67 Since 2009, the CC 
has undertaken 270  pre-investigations, 55 investigations, and 4 market studies,  and it advised the 
Government on several competition matters (Table 3.20).  
Table 3.20 Investigations by the Competition Commission, June  2014 -June 2021  
Title Sector  Nature & Issues  
Acquisition of a majority stake in Medine Distillery by New Goodwill  Food/beverages  Merger  
Fixture lis ts (football data rights)  Entertainment  Abuse of monopoly  
Online real estate l isting  Real estate services  Abuse of monopoly  
Resale price maintenance  amongst supermarkets  Retail distribution  Collusive agreem ent  
Bid rigging for the security system for the Moka Detention Centre  Security systems  Collusive agreement  
'Komité Van Lekol' supply of student conveyance service  Transport services  Collusive agreement  
Potential fixing of card service fee by Petrol Retailers Association  Petrol distribution  Collusive agreement  
Agreements by members of the Customs House Brok ers Association  Financial services  Collusive agreement  
Agreements by members of the Association of Freight Forwarders  Freight transport  Collusive agreement  
Proposed acquisition of the General Construction Company by IBL  Financial services  Merger  
Fly Ash  construction materials  Construction  Abuse of monopoly  
Acquisition of 30% shares in Medscheme by Eagle Insurance  Insurance services  Merger  
Proposed takeover of activities of Shoprite by Pick and Buy  Retail services  Merger  
Pricing of mobile telephony services  Telecom services  Abuse of monopoly  
Investigation into cross -border money transfer services  Financial services  Abuse of monopoly  
Acquisition of the issued shares of Medscheme by Swan General  Insurance services  Merger  
Possible restrictive business pra ctices in the chicken industry  Food Collusive agreement  
Hire purchase  Financial services  Abuse of monopoly  
Potential resale price maintenance in relation to Chantecler 
chickens  Food Collusive agreement  
Proposed merger of Holcim and Lafarge  Cement  Merger  
Image -based clearing solutions provided to commercial banks  Financial services  Abuse of monopoly  
Payment cards  Financial services  Abuse of monopoly  
Private health insurance schemes  Insurance servic es Undefined  
Professional architect's council rules  Architecture services  Collusiv e agreement  
 
64 Competition Commission (2009), Competition Guidelines . Viewed at: 
https://competitioncommission.mu/wp -content/uploads/2019/09/CC7 -Guidelines -General -Provisions.pdf . 
65 Competition Commission. Viewed at: https://competitioncommission.mu/ . 
66 Competition Commission, Guidelines . Viewed at: https://competitioncommi ssion.mu/guidelines/ . 
67 Competition Commission , Rules of Procedure 2009 . Viewed at:  
https://competitioncommission.mu/wp -content/uploads/2021/03/CC1 -Rules-of-Procedure1.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  Title Sector  Nature & Issues  
Potential collusive agreement in manufacture and supply of beer  Beverages  Collusive agreement  
Merger review of TTC and CFAO  Car distribution  Merger  
Supply of coolers to retailers by Phoenix and Quality Beverages  Beverages  Abuse of monopoly  
Alleged abuse of monopoly power in secondary school books  School supplies  Abuse of monopoly  
Supply of electronic ignition keys and services by car distributors  Cars Abuse of monopoly  
Proposed merger of the insurance businesses of Swan and Rogers  Insurance services  Merger  
Market for telecommunications manhole covers  Telecommunications  Abuse of monopoly  
Commingling of Pools Automatic Systems Ltd & Global Sports Ltd  Entertainment  Collusive agreement  
MyT and bundled Internet access  Telecom services  Abuse of monopoly  
Merger Review – Event Strategy Ltd & LC Events Co Ltd  Events organization  Merger  
Bundling of insurance products and credit in the banking sector  Financial services  Abuse of monopoly  
Alleged collusion in market for secondary school books  Educational material  Collusive agreement  
Travel agent service fees  Travel agents  Collusive agreement  
Importation of slaughter cattle in Mauritius  Livestock  Collusive agreement  
Kraft and general rebates  Retail distribution  Abuse of monopoly  
Source:  Competition Commission, Investigations . Viewed at: 
https://competitioncommission.mu/investigation/ . 
3.108.   The CC has also studied the effectiveness of competition in individual sectors of the economy. 
Ongoing studies during the review period concerned  the cement market, the construction industry, 
and the pharmaceutical sector.68 For several decades, the cement market had been highly regulated, 
through the application of retail price controls and the importation of 50% of the country's cement 
by the STC  (Section 3.3.3). Government intervention was found to have hampered growth and 
competition in the industry. The CC's intervention in the cement market led to liberalization of the 
importation and pricing of bagged cement in  July 2011.69 An ongoing market study in the 
pharmaceutical market analyses the regulatory framework governing trade in pharmaceutical 
products and assesses market entry of generic alternatives (Box 3.1).70 
 
68 Competition Commission, Market Studies . Viewed at: https://competitioncommission.mu/market -
studies/ . 
69 Competition Commission (2018), Market Study of the Construction Industry in Mauritius . Viewed at: 
https://competitioncommission.mu/wp -content/uploads/2019/08/MS005 -Final-Report.pdf . 
70 Competition Commission ( 2020), Market Study: Pharmaceutical Industry in Mauritius , Report for 
Consultation . Viewed at: https://competitioncommission.mu/wp -content/uploads /2020/09/MS004 -Report -for-
consultation.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  Box 3.1 Trade and competition policy issues in the pharmaceutical sector, 2020  
Source:  Competition Commission (2021), Market Study: Pharmaceutical Sector in Mauritius, Report of the 
Executive Director . Viewed at: https://competitioncommission.mu/wp -
content/uploads/2021/06/MS004 -FullReport -080621.pdf . 
3.109.   The CC has signed memoranda of understanding (MOUs) with regulators, setting out its 
approach in dealing with competition matters, in the following regulated sectors: 
telecommunications, banking and non -banking financial services, public procurement, and public 
utilities.71 Additionally, to establish a framework for cooperation, the CC has signed MOUs with the 
Mauritius Revenue Authority and the Independent Commission against Corruption. The CC also 
contributes to formulating regional competition policy. Since 201 4, new MOUs have been signed with 
the Competition Commission of South  Africa in 201672, with the States of the SADC in 201673, and 
with the COMESA Competition Commission in 2017.74 
3.3.6.2   Price controls  
3.110.   Price controls are in place with the aim to protect consumers by ensuring the supply of 
certain essential commodities at reasonable prices and to prevent traders from profiteering  
(Table  3.21) . The main law governing price controls is the Consumer Protection (Price and Supplies 
 
71 Competition Commission. V iewed at: https://competitioncommission.mu/ . 
72 Competition Commission, Memorandum of Understanding between Competition Commission 
South  Africa  and Competition Commission of Mauritius . Viewed at: https://competitioncommission.mu/wp -
content /uploads/2019/06/10 -MOU_CCSA_CCM.pdf . 
73 Competition Commission, Memorandum of Understanding Amongst Competition Authorities of the 
Member States of the Southern African Development Community on Cooperation in the Field of Competition 
Policy, Law and Enforcement . Viewed at:  https://competitioncommission.mu/wp -content/uploads/2019/06/11 -
MOU_SADC.pdf . 
74 Competition Commission, Memorandum of Understanding between the COMESA Competition 
Commission and the Comp etition Commission of Mauritius . Viewed at: https://competitioncommission.mu/wp -
content/uploads/2019/06/12 -MOU-COMESA.pdf . The bulk of pharmaceutical products available in both public and private channels  of distribution are imported 
and supplied by some 40 registered wholesale pharmacies (July 2020). Of these, four have a combined share 
of supply exceeding 60% and are representatives and/or appointed distributors of 14 top international 
pharmaceutical com panies.  
The market for pharmaceutical products in Mauritius is highly regulated, with a formal process for the 
registration and commercialization of pharmaceutical products, licensing of operators across the supply chain, 
and pricing of pharmaceutical prod ucts. 
Concerns have been raised by several stakeholders about the lack of transparency and predictability of the 
registration process for pharmaceutical products. The guidelines of the Pharmacy Board on the registration 
process are not publicly available, which could result in an information asymmetry and create uncertainties 
on applicable criteria for approval to register products, and somehow undermine the competition process.  
The concern arising from the current pricing mechanism is that a fix ed percentage mark -up is applied 
irrespective of the value of the products. As such, the higher the cost price of medicines, the higher the 
quantum of mark -up and consequently price of medicines to buyers. The price comparison of selected 
pharmaceutical pr oducts compared to their international reference prices tends to indicate that local medicine 
prices are high. However, the result of price comparison based on international reference prices as a 
benchmark should be interpreted with caution because of vari ous factors, including the small size of the 
Mauritian market; the significant add -on costs such as insurance and freight, local charges, and distribution 
costs; and the mark -up system.  
Given the intellectual property (IP) exhaustion regime adopted in Maur itius, it is at the discretion of owners 
of registered trademarks to withhold their consent for parallel import of registered pharmaceutical products. 
Restriction on parallel imports may in and of itself limit competition and could lead to dual pricing to the 
detriment of customers. In other words, restriction on parallel imports can potentially reduce intra -brand 
competition and foreclose potential competitors from the market. Thus, another potential reason for higher 
prices of pharmaceuticals in Mauritius  compared to their international reference prices could be attributed to 
Mauritius' IP exhaustion regime, which somehow confers market power to the IPR holders. In this regard, 
parallel importation of pharmaceutical products may be considered as a potentia l avenue, provided the right 
institutional and legal framework is assessed so as to guard against the various health and safety risks in 
relation to the supply chain, liability issues ensuing from such health and safety risks, increased risk of 
counterfeit  products on the market, and money laundering risks.  WT/TPR/S/ 417 • Mauritius  
 
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  Control) Act of 1998 as amend ed, and its implementing regulations.75 Three different mechanisms 
are in place; they have not changed since the previous Review in 2014:  
• The Minister may fix a maximum price of certain controlled goods;  
• A maximum (percentage) mark -up applies to certain im ported goods76 and; 
• The Minister may determine a maximum retail price for goods other than those controlled.  
Table 3.21 Overview of imported products subject to price control, 2021  
Products subject to maximum price (First 
Schedule of the Act)  Imported products subject to maximum mark -up 
(Second Schedule of the Act):  
Bread  Canned fish (pilchards)  
Butter and margarine  Corned beef  
Canned meat (corned beef & corned mutton)  Corned mutton (imported)  
Cement  Corned mutton (locally manufactured)  
Cheese  Electric and gas cookers and ovens  
Coconut oil  Exercise books  
Coffee  Imported fresh fruits  
Cooking gas  Imported live cattle  
Cornflakes  Infant food  
Fertilizers  Infant milk powder  
Flour Paints  
Frozen fish  Pharmaceutical products  
Frozen chicken  Pressure cookers  
Frozen meat  Soap, detergents and scouring powder  
Fruit juices  Soap powder for washing machines  
Ghee Tea 
Imported live goat  Television receivers  
Imported live sheep  Timber  
Onions (since 2020)  Toasters  
Petroleum products (including kerosene)  Tyres and tubes  
Potatoes (since 2020)  Vacuum cleaners  
Pulses  Water heaters  
Rice (excluding luxury rice)   
Sugar  Diapers (since 2020)  
Concrete blocks  Basmati and long grain rice (since 2020)  
Potassium -based additives  Breakfast cereals (since 2020)  
Face masks (since 2020)  Butter and spreads, margarine  
Hand sanitizers (since 2020)  Pasta  
Applicable only to Rodrigues Island:  
Animal feed, bread, butter and margarine  Processed cheese  
Pulses (e.g. lentils)  
Sanitary products  
Source:  Information provided by the authorities.  
3.111.   In March 2017, a new Price Fixing Information System was introduced for importers under 
the maximum mark -up, which were until then being done manually. Transmission of data necessary 
to control prices has been computerized, which enables the online submission, processing , approval, 
and communication of prices by the Price Fixing Unit (PFU) to importers.77 The system is used by 
importers to carry out the following functions:  
• Registering an importer's account (compulsory);  
 
75 MCCI, Consumer Protection (Price and Supplies Control) Act. Viewed at: 
https://www.mcci.org/media/165411/the -consumer -protection -price-and-supplies -control -act-1998-
update d.pdf.  
76 Ministry of Commerce and Consumer Protection, Government Notice No.  150 of 1998, Consumer 
Protection (Price and Supplies Control) Act 1998 . Viewed at: 
https://commerce.govmu.org/Documents/Legislations/GN%20150%20of%201998%20 -
%20The%20Consumer%20Protection(Consumer%20Goods)(Maximum%20Mark -Up)Regulations%201998.pdf . 
77 Ministry of Commerce and Consumer Protection, Price Fixing Information System (PFIS), User 
Manual , Version 1.02, April 2017. Viewed at: 
https://commerce.govmu.org/Documents/Departments/Price%20Fixing%20Unit/Manual/PFIS_Importer_Manu
al.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  • Entering the data relating to importation of price -controlled commodities78; 
• Calculating and recalculating the unit price of each imported item;  
• Submitting data (the PFU is then notified and the approval process is initiated); and  
• Requesting a review of the price approved by the PFU when the importer is no t satisfied.  
3.112.   In the context of the COVID ‑19 crisis, regulations were amended in March  2020 to fix the 
retail price of face masks and hand sanitizers at a mark -up of 15% on c.i.f. value, and a large 
number of imported basic foods and sanitary products were placed under maximum mark -up in a 
bid to prevent profiteering and hoarding (Table 3.21).79 In May 2020, maximum mark -ups were 
modified for adult diapers, basmati rice, butter spreads, long grain rice, margarine, and processed 
cheese.80 
3.113.   The maximum recommen ded retail price (MRRP) has in the past been applied mostly to milk 
powder: importers are charged with determining an MRRP for each consignment of milk powder, to 
be submitted to the MCCP for approval. The MRRP should consider the c.i.f. value of the impor ted 
goods, operating expenses and overheads, the quantity and value of existing stock, and the 
wholesaler's and retailer's profit margins.  
3.114.   Officers of the Consumer Affairs Unit, together with health inspectors from local government 
and police officers, are tracking potential illegal trades and malpractices, such as prices not affixed 
on shelves, prices higher than prescribed, and trading without business registration. Trading permits 
can be suspended in case of contravention. A "Hotline 185" is  available in case of illegal practice.  
3.115.   The prices of petroleum products (including kerosene) are subject to the maximum price 
system (Table 3.21). Separately, prices of motor gasoline (mogas) and automotive gas oil are 
determined through the Petroleum Pri cing Mechanism (PPM); prices of fuel oil, marine gas oil, and 
aviation jet fuel are not fixed under the PPM.  
Intellectual property rights (IPRs)  
3.3.7.1   Overview  
3.116.   The Government recognizes the role of IPRs in economic and cultural development and in 
promoting innov ation and creativity. In order to achieve this objective, an Intellectual Property 
Development Plan was developed with the assistance of the World Intellectual Property Organization 
(WIPO) and finalized in January 2017; it seeks to ensure that the governme nt agencies involved in 
IP protection and enforcement, as well as the potential users and generators of IP, have the technical 
capacity and know -how to use IP as a tool to promote research, innovation, investment, and 
economic growth.81 
3.117.   The Mauritius Resea rch and Innovation Council (MRIC) has the mission of promoting 
research for sustainable development in order to enhance quality of life.82 In April 2020, a special 
 
78 Under the Act, every manufacturer of consumer goods shall , before selling or supplying the  consumer 
goods, submit to the Minister: ( i) certified copies of audited final accounts for the preceding financial year, and, 
where the accounts of the preceding financial year have not yet been audited, a return of the cost of 
production duly certified by an auditor pending the submission of audited final ac counts; and  (ii) such other 
information as the Minister may require.  
79 Ministry of Commerce and Consumer Protection, Legal Supplement to the Government Gazette of 
Mauritius No.  45 of 25 April 2020, Government Notice No.  79 of 2020 . Viewed at: 
https://commerce.govmu.org/Documents/Legislations/GN%2079%20of%202020.PDF . 
80 Ministry of Commerce and Consumer Protection, Legal Supplement to the Government Gazette of 
Mauritius No. 63 of 23 May 2020, Government Notice No.  95 of 2020 . Viewed at:  
https://commerce.govmu.org/Documents/Legislations/GN%2095%20of%202020.pdf . 
81 Government of the Rep ublic of Mauritius and WIPO (2017), National Intellectual Property 
Development Plan for the Republic of Mauritius . Viewed at: 
https://www.mauritiustrade.mu/ressources/pdf/ IPDP-FINAL -REPORT -2.pdf. 
82 Mauritius Research and Innovation Council, Special Call for Proposals – Fast-Track Innovative Projects 
to Counter the Impacts of COVID -19. Viewed at: http://www.mric.mu/English/Pages/Special -Call-for-
Proposals ---Fast-track-innovative -projects -to-counter -the-impacts -of-COVID‑19.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  call for proposals was launched by the MRIC to encourage entrepreneurs, academics, researche rs, 
enterprises, and start -ups to submit proposals for projects on both technology -based products and 
services and for policy measures that aim at improving and accelerating the Government's response 
to the challenges posed by COVID ‑19 and eventually contributing to counter its impacts. The MRIC 
received 252 applications. Following evaluation of the proposals, the MRIC approved the funding of 
26 projects for a total of MUR  28.6 million (USD  715,000).  
3.118.   Mauritius' participation in trade in IP h as fluctuated over the period 2010 -19 (Chart 3.4).  
Chart 3.4 Exports and imports of fees for the use of intellectual property  
(USD  million)  
Source:  WTO Data Portal.  
3.119.   Mauritius is a member of WIPO and participa tes in several international conventions and 
treaties (Table 3.22). In April 2021, the Marrakesh Treaty to Facilitate Access to Published Works 
for Persons Who Are Blind, Visually Impaired or Otherwise Print Disabled entered into force in 
Mauritius. On 25  September  2020, Mauritius deposited its Instrument of Accession to the Lusaka 
Agreement, becoming a full member of the African Regional Intellectual Property Organization 
(ARIPO). Mauritius has yet to accede to the ARIPO protocols.  
Table 3.22 Membership in IPR Treaties  
Treaty  Signature  Entry into Force  
Beijing  Treaty  on Audiovisual  Performances   June 2012  
Berne  Convention   10 May 1989 
Marrakesh  Treaty  June 2013 11 April 2021 
Paris Convention   24 September  1976 
WIPO  Convention   21 September  1976 
Source:  WIPO, WIPO -Administered Treaties, Contracting Parties: Mauritius . Viewed at: 
https://wipolex.wipo.int/en/treatie s/ShowResults?country_id=120C . 
3.120.   The Industrial Property Office (IPO), part of the MFARIIT, is responsible for registering 
patents, trademarks, and industrial designs. Administrative proceedings regarding registration and 
applications must be brought first t o the Industrial Property Tribunal, and, if necessary, appealed to 
the Supreme Court.  
3.121.   The Mauritius Society of Authors (MASA) is responsible for registering copyrights and 
collecting royalties for authors of artistic, literary, or scientific works, or deri vative works, and 
administering economic rights of its members and members of sister -societies. Approximately 
5,650  copyright owners are registered with MASA. MASA was replaced by the Rights Management 
Society in the Act of 2014, and thereafter renamed MAS A as per Section 21 of the Copyright 
(Amendment) Act 2017.  0510152025
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Exports ImportsWT/TPR/S/ 417 • Mauritius  
 
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  3.3.7.2   Copyrights and related rights  
3.122.   The legal framework for the protection of copyrights and related rights is provided in the 
Copyright Law, passed in April 201483, which was amended in 2017.84 The amen dments, inter alia, 
extended the protection of copyrights from 50 to 70 years after the death of the author, and included 
the protection of phonograms. The amendments also updated and streamlined protection and 
enforcement of copyrights and related rights,  bringing the regime into compliance with the WIPO 
Copyright Treaty (WCT) and WIPO Performances and Phonograms Treaty (WPPT).  
3.123.   The Copyright Act provides for enforcement and civil and criminal liabilities. The copyright 
owner or the "exclusive licensee" mig ht start action, and the Supreme Court may award damages; 
grant an injunction; order the forfeit of any infringing copy and apparatus, article, or thing used for 
the making of the infringing copy or otherwise; and grant such remedies as it sees fit. Regard ing 
criminal liability, the penalty for a first conviction ranges up to MUR  300,000 and up to two years' 
imprisonment. In the event of a second conviction, the fine may reach MUR  500,000 (USD  12,500) 
and eight years in prison.  
3.3.7.3   Other intellectual property r ights  
3.124.   Several laws enacted since the early 2000s protect IPRs in Mauritius: the  Patent, Industrial 
Designs and Trademarks Act 2002; the Protection Against Unfair Practices, Industrial Property Rights 
Act 2002; the Layout Designs (Topographies) of Integrated Circuits Act 2002; and the Geographical 
Indications Act 2002. Of these, only the first two entered into force.  
3.125.   A new Industrial Property Act (IPA) was enacted in August 2019; it consolidates provisions 
on the protection of existing IPRs, namely patents, industrial designs, and trademarks, and provides 
for the protection of new IPRs , namely utility models, layout designs of integrated circuits, the 
protection of plant varieties, and geographical indications (GIs). The IPA also provides for the 
establishment of the Intellectual Property Council, an independent overarching institution comprising 
representatives from government authorities and the private sector involved in the generation, 
enforcement, and protection of IPRs. In August 2021, the Act had not yet been proclaimed.  
3.126.   The registration of trademarks remained relatively stable du ring the period, with 
2,328  applications in 2016 and 2,147 applications in 2020. Most applications were submitted by 
non-residents. The trademark regime also applies to collective marks. All distinctive words, letters, 
numerals, drawings, colours, pictures , labels, or any combination of the mentioned signs used to 
distinguish between the goods and services can be registered as trademarks. Trademark applications 
are filed at the IPO. Foreign applicants need to be represented by a legal practitioner admitted in 
Mauritius. Prior to registration, the trademark is published for opposition for two months in the 
Government Gazette. The rights conferred by the registration of a mark shall not extend to acts in 
respect of articles that have been put on the market in Mauritius by the registered owner or with his 
or her consent. Registered trademarks are protected for 10 years from the date of filing. Renewal is 
possible for periods of 10 years.  
3.127.   The Geographical Indications Act 2002 was never proclaimed, but GIs are now  covered by 
the IPA. Procedures for the registration of GIs were being elaborated in June 2021; the authorities 
state that the national regime of exhaustion will apply to GIs.  
3.128.   Patent applications are to be submitted at the IPO, which after due examination issues a 
patent certificate. The period of protection is of 20 years from the date of filing. The international 
exhaustion of rights applies for patents.  In 2016, patent applications reached a peak of 38, including 
26 by non -residents. In 2020, 6 applicati ons were submitted by residents and 19 by non -residents. 
Regarding infringements to the Act, civil liability entitles the owners of patents, industrial designs, 
and trademarks to claim damages before the Supreme Court. The penalties for criminal liability are 
a fine of a maximum MUR  250,000 (USD  62,500) and imprisonment up to five years.  
 
83 Mauritius Trade, Copyright Act 2014 . Viewed at: 
http://www.mauritiustrade.mu/ressources/pdf/Copyright_Act_2014 -1.pdf. 
84 Mauritius Assembly, Legal Supplement to the Government Gazette of Mauritius No.  110 of 
23 November 2017 . Viewed at: https://mauritiusassembly.govmu.org/Documents/Acts/2017/act1317.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  3.129.   The regime for the protection of industrial designs is set by the Patent, Industrial Designs 
and Trade Marks Act 2002, which entered into force in January 2003. The exclusi ve right to an 
industrial design is acquired after registration at the IPO; the protection period conferred is for an 
initial period of five years from the filing date of the application, renewable for a maximum of three 
consecutive periods of five years. The international regime of exhaustion applies to layout designs.  
3.130.   Although the protection of plant varieties was envisaged in the Seeds Act of 2013, it does 
not provide for the protection of new plant varieties, which should fall under the IPA. Mauritius i s 
not yet a Member of the International Union for the Protection of the New Varieties of Plant (UPOV), 
but the IPA is, according to the authorities, in compliance with the UPOV regime.  
3.3.7.4   Enforcement and border measures  
3.131.   The Anti -Piracy Unit attends to request s from copyright owners, and to the IPO on matters 
regarding complaints in breach of legislation regarding unfair practices, patents, industrial designs, 
and trademarks. It also acts on grounds of suspicion on any case of breach of the Act.  
3.132.   Customs require  IPR holders or authorized users to apply in writing to the Director -General 
in order to suspend clearance of any suspicious goods. Once such an application is approved, it 
remains valid for two years. The authorities will normally only act in cases where the IPR owner has 
an official representative in Mauritius who can testify that the products seized are counterfeit or 
otherwise legally problematic. IPR holders must also provide a security of MUR  20,000 (USD  500) 
to protect the MRA from any claim for dama ges following the suspension of clearance. Additional 
security may be required where legal proceedings are initiated for goods valued more than 
MUR 20,000.  The value of infringing goods at the border was MUR  5.2 million (USD  130,000) in 
2020.  
 
 WT/TPR/S/ 417 • Mauritius  
 
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  4  TRADE POLICIES BY SECTOR  
4.1  Agriculture and Fisheries  
Main features  
4.1.  Agriculture including forestry and fisheries accounted for 3.9% of GDP in 2020 and 6.9% of 
total employment in 2019 (40,300  people). Close to half of the land area is used for agriculture 
(some 53,000  ha). The main trends in agricultural production during the review p eriod were: (i)  a 
continued decline in sugar cane production, although sugar cane remains the main crop 
(43,700  hectares in 2020); and (ii)  a conversion of land to food crops, which has been driving the 
growth of the agricultural sector (Table 1.1). Maurit ius is prone to natural disasters, particularly 
cyclones, causing serious damage through flooding and wind.1 
4.2.  Mauritius has a dualistic agricultural sector with a dominant, export -oriented sugar subsector 
on the one hand, and a self -sufficiency -oriented fo od crop and livestock subsector on the other hand. 
Mauritius also exports some tropical fruit and vegetables, supported by an export subsidy scheme 
(Section 4.1.2.5).  
4.3.  The non -sugar crop sector covers around 8,200  hectares of food crops, including fruits, 
vegetables, and flowers, grown mainly by some 8,000 smallholders and 400 hydroponic producers. 
The main crops are potatoes, tomatoes, pumpkins, and tropical fruits (Table A4.1). Close to 100% 
self-sufficiency in fresh vegetables and tropical fruits has been  achieved, with off -season imports of 
certain vegetables, such as potatoes, onions, and garlic (Section 4.1.4).  
4.4.  In the livestock subsector, Mauritius is roughly self -sufficient in poultry meat production. 
Production of milk and red meat has made little pro gress in recent years, mainly because of the high 
costs of production, import competition, limited access to land and breeding animals, lack of an 
organized market structure, and difficulties in complying with environmental regulations.  
4.5.  Mauritius is a net food importer (Tables A1.1 and A1.2), and the trend shows an increasing 
dependency on imported food (except in the pandemic year of 2020, when the food trade deficit 
declined). The country imports virtually all requirements of the main staples, namely whea t (some 
154,000 tonnes in 2019) and rice (some 58,000  tonnes). Vegetable oil, meat (except poultry), milk, 
and dairy products are also mainly imported.  
4.6.  The value of agricultural imports (WTO definition) was USD  851 million in 2020 (down from 
USD 956 millio n in 2019). Exports were USD  289 million in 2020 (down from USD  298 million in 
2019), dominated by sugar exports (USD  184.8  million in 2020). Mauritius' main export markets in 
2020 were the European  Union (USD  131.6  million), followed by Kenya (USD  40.5 million), the 
United  States (USD  30.5 million), and the United  Kingdom (USD  24.9 million).  
Agricultural policy  
4.1.2.1   Overview  
4.7.  Mauritius' agricultural policy during  the review period was guided by the Food Security Strategic 
Plans of 2013 -15 and 2016 -20. The key go als of the 2013 -15 Plan were to achieve certain levels of 
self-sufficiency in key commodities (33% self -sufficiency in food, with 10% in milk and 15% in 
meat). The 2016 -20 Plan built on the earlier efforts and maintained Mauritius' self -sufficiency 
strateg y. The Plan had the objective to enhance food security by generating a significant increase in 
local production in food products towards self -sufficiency, thereby reducing the agricultural trade 
deficit. This was to be achieved through a shift to sustainab le agricultural practices and eco -friendly 
methods of production and protection conducive to safer and better human nutrition. Also, the 
establishment of an Agricultural Risk -Management Framework was planned to increase the resilience 
of farmers to address  their vulnerability to climate change. The budget for implementation of the 
 
1 The last major cyclones that caused serious damages were Cyclone Dina on 20 -22 January 2002  
and Cyclone Gamede on 22 -25 February 2007.  WT/TPR/S/ 417 • Mauritius  
 
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  Framework was MUR  1,103.24  million for the crop sector, MUR  1,507.8  million for livestock, and 
MUR 218.8  million for forestry.  
4.8.  Mauritius is in the process of developing a National  Agri-Food Development Programme, to 
ensure food security and reduce Mauritius' dependence on food imports. The Government intends 
to, inter alia , increase the area under cultivation (i.e. reactivate abandoned sugar land and other 
agricultural land). There  are plans to launch a Centralized Digital Land Bank covering public and 
private agricultural land. Landscope (Mauritius) Ltd has a new mandate to acquire, with the support 
of the State Investment Corporation (SIC), more agricultural land for the Centraliz ed Digital Land 
Bank through three options: (i)  lease of uncommitted agricultural state land from the Ministry of 
Agro Industry and Food Security (MAIFS) for a period of at least 10 years; (ii)  lease of agricultural 
land from private owners for a period of  at least 10  years; and (iii)  purchase of agricultural land 
from private owners.  
4.9.  The MAIFS has the overall responsibility for the agriculture sector, and oversees 12 parastatal 
bodies.2 
4.10.   The National Agricultural Products Regulatory Office (NAPRO) is a di vision within the MAIFS 
that integrates the functions of the former Tea Board, and the regulatory functions of the ex -Tobacco 
Board, and the ex -Mauritius Meat Authority. It is empowered to: (i)  control and regulate the import, 
export, production, and sale of regulated products (i.e. tea and tea products, tobacco3 and tobacco 
products, and meat and meat products); (ii)  control and regulate the preparation, processing, 
packing, and manufacturing of regulated products; (iii)  regulate the activities and premis es in 
connection with the slaughter of animals; and (iv)  determine the producer prices for green tea leaves 
and leaf tobacco. According to the authorities, NAPRO is no t involved in import and export activities.  
4.11.  The Small Farmers Welfare Fund (SFWF) is resp onsible for the economic and social welfare of 
small farmers. It administers the following input subsidy schemes: the Agricultural Calamities 
Solidarity Scheme (ACASS); subsidies to agri -processing SMEs (pre -market tests); subsidies to crop 
producers (comp ost); and the calf Productivity Scheme. The SFWF also administers a fertilizer 
subsidy scheme for tea (Table 4.3)  
4.12.  Against the background of Mauritius' self -sufficiency strategy for sensitive products, the 
country's agricultural regime is characterized by a  high level of government intervention. While the 
tariffs are relatively low on average, tariff protection for some agricultural products is accompanied 
by a control (via non -automatic licensing) of imports and exports. Sensitive food products are subject 
to price control at the consumer level.  
4.13.  Mauritius' support to the agriculture sector is made transparent thanks to, inter alia, detailed 
and up -to-date notifications on domestic support and export subsidies, state trading enterprises, 
and subsidies.  
4.1.2.2   Market  access  
4.14.  Mauritius' market access regime for agricultural products comprises MFN and preferential 
tariffs, non -automatic import licensing, and state trading. Mauritius has no MFN tariff quotas, but 
implements several tariff quotas under the CECPA with India  (Section 3.1.3.4).  
4.15.  Overall, tariff protection for agricultural products increased slightly during the review period 
(Section 3.1.3). In 2021, Mauritius' simple average applied MFN tariff on agricultural products 
(WTO  definition) was 3.2% (up from 1.8% in 2014). Some 84.9% of the 967 agricultural tariff lines 
were duty -free. In addition, Mauritius applied four other tariff bands: 10% (26 tariff lines), 15% 
(77 lines), 30% (37 lines), and the maximum rate of 100% on sugar (6 lines under HS 1701 ). 
 
2 The Agricultural Marketing Board , Food and Agricultural Research and Extension Institute (FAREI), 
Irrigation Authority (IA), Mau ritius Meat Authority (MMA), Mauritius Cane Industry Authority (MCIA), Mauritius 
Society for Animal Welfare (MSAW), Sir Seewoosagur Ramgoolam Botanical Garden Trust (SSRBG), Small 
Farmers Welfare Fund, Vallee D'Osterlog Endemic Garden Foundation, Rose Bell e Sugar Estate Board, Sugar 
Investment Trust (SIT) , and Sugar Insurance Fund Board (SIFB).  
3 Tobacco cultivation ceased in 2013.  WT/TPR/S/ 417 • Mauritius  
 
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  4.16.  Import permits may be required for agricultural products for SPS reasons (Section 3.3.2). For 
certain agricultural products, imports are controlled through non -automatic licensing (i.e. import 
permit requirements and quotas) in order to, inter alia , protec t domestic production, for example, 
products regulated by the Agricultural Marketing Board (Table 3.11).  
4.17.  Imports of products regulated by the NAPRO (see above) are subject to post -entry clearance 
by the agency.4 The clearance system for tea and tobacco pr oducts is for statistical purposes and to 
ensure conformity with technical regulations; there are no quantitative restrictions.5 
4.1.2.3   Agricultural state trading enterprises  
4.18.  The Agricultural Marketing Board (AMB) is  a self -financing parastatal institution under  the 
MAIFS, which was notified in terms of an STE (Table 2.2).6 According to the Mauritius Agricultural 
Marketing (Controlled Products) Regulations 2013, the following products are controlled by the AMB 
at the level of importation, exportation, and sale: dry whole onions, fresh whole garlic, potatoes, 
and the seeds of these three products; and by -catch fish.7 The rationale of the STE is to ensure 
self-sufficiency in these products, as much as economically feasible. Imports are controlled to ensure 
food se curity and stable prices. Private entities may be permitted to import these products in the 
off-season. The AMB does not have exclusive export privileges, according to the authorities.  
4.19.  In carrying out its mandate,  the AMB: (i) is the sole importer of garlic; (ii) imports onions, 
potatoes, turmeric, and cardamom (although it is no longer an import monopoly for these  items), 
as well as other items as necessary; (iii) controls the quantity and timing of imports of onions and 
potatoes by private importers outsi de of the domestic production period; (iv) maintains strategic 
reserve stocks (of at least 2.5 weeks of consumption) for onions, potatoes, and garlic, financed by 
fees levied on importers; and holds a buffer stock of onion seeds (of at least one year's sup ply); (v) 
regulates the import and export of controlled products; (vi) buys locally produced onions, potatoes, 
garlic, and garlic seeds at guaranteed prices from producers (Section 4.1.2.4); and (vii) implements 
a pricing policy based on cross -subsidizatio n of local and imported products for the benefit of 
producers and consumers.  
4.20.  Licensed dealers (importers) are normally allowed to import potatoes and onions in the 
off-season (Table 4.1). However, for 2021, the Government took the decision that the AMB is the 
sole importer of onions and potatoes, due to the impact of COVID -19 on imports.  
4.21.  Depending on the local harvest, the AMB decides on the volume and timing of imports. Import 
quotas are allocated to private importers using a formula determined by the AMB Board's Quota 
Committee, which is based on the past year's purchases from the AMB, and the country's 
requirements. Imports of potatoes and onions are subject to clearances from the AMB in the form 
of a quota award or no objection letter (potato seeds, onio n seeds). Customs duties for products 
concerned are zero. Importers holding import quotas contribute to the AMB's buffer stock through 
payment of a buffer stock fee of MUR  2.20/kg.  
Table 4.1 Imports of potatoe s and onions, 2016 -20 
(Tonnes)  
  2016  2017  2018  2019  2020  
 AMB Private  AMB Private  AMB Private  AMB Private  AMB Private  
Potatoes  5,875  4,732  4,312  3,192  6,048  3,640  3,908  3,052  7,213  2,493  
Onions  7,092  4,480  7,686  4,536  9,318  5,096  9,687  5,040  10,282  3,333  
Source:  Information provided by the authorities.  
4.22.  In addition to carrying out its original role, the AMB's responsibilities include wholesaling and 
retailing activities, as well as managing various seed purchase schemes, which are considered pivotal 
to achieving the Government's self -sufficiency targets (see  below). The AMB also implements the 
 
4 WTO document G/LIC/N/3/MUS/10, 25  September  2020.  
5 The clearance fees are listed in WTO document G/LIC/N/3/MUS/10, 25  September  2020.  
6 WTO document G/STR/N/18/MUS, 16 June 2020.  
7 Products controlled by the AMB are set out in the Mauritius Agricultural Marketing (Controlled 
Products) Regulations 2013, GN  No. 281 of 2013.  By-catch fish is fish caught by fishing vessels other than 
those mentioned in the fishing licence.  WT/TPR/S/ 417 • Mauritius  
 
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  freight rebate scheme for fruits, vegetables, and flowers (Section 4.1.2.5), and the Seed Purchase 
Scheme for potatoes, onions, and garlic (T able 4.3).  
4.23.  The State Trading Corporation (STC)  has been entrusted by the Government with the 
importation of Mauritius' requirements of long grain white rice (5% broken, also called ration rice) 
and wheat flour.  
4.24.  The total annual requirement of long grain wh ite rice is around 22,000 metric tonnes, which 
represents around 35% of the total rice market and is generally consumed by low -income 
households. According to the authorities, the Government has an important role in subsidizing the 
price of long grain rice  because of its social commitment towards the vulnerable segments of the 
population, in particular during the COVID -19 pandemic. The Government intends to ensure 
regularity of supply and maintaining the quality of the product. Imports of long grain rice ar e carried 
out following periodic, open international tenders on a cost & freight basis. The price of the is 
regulated under the maximum wholesale and retail price scheme. The STC has appointed 
packers/distributors to ensure distribution around the island. There are also private sector imports 
of some 6,000 tonnes of semi -luxury rice, for which the market was liberalized.  
4.25.  The STC started to import basmati rice in 2013, to stimulate competition in terms of price and 
quality, but it does not have an import mon opoly. Currently, there are about 78 importers of basmati. 
The STC sells its basmati rice mainly to wholesalers/distributors. All consignments of basmati rice 
are analysed prior to shipment in the country of origin and also by the Mauritius Standard Bureau  
(MSB) in Mauritius. Importers of basmati must apply for an import permit from the Ministry of 
Commerce and Consumer Protection. When the consignment arrives, importers require clearance 
from the Food Import Unit and the National Plant Protection Office to  clear the goods from Customs. 
The STC usually has the testing done by the MSB (on a voluntary basis).  
4.26.  The STC is the sole importer of wheat flour, designated as an essential commodity, but 
excluding whole wheat flour, imports of which are liberalized. Pro curement of wheat flour is done 
through open international bids in which Les Moulins de la Concorde, a private company (sole miller 
in Mauritius) also participates. The STC sells the flour to private wholesalers and bakers at subsidized 
prices. The prices of basic bread and flour are controlled under the maximum wholesale and retail 
price scheme. The STC has appointed packers/distributors to ensure distribution of these products 
around the island.8 
4.27.  Imports of long grain white rice, basmati rice, and wheat flour are duty -free. 
4.1.2.4   Domestic support  
4.28.  Mauritius' most recent domestic support notification covers FY 2019/20.9 Mauritius also 
provided, as part of its regular subsidies' notifications to the Committee on Subsidies and 
Countervailing Measures, detailed inf ormation regarding its agricultural incentive schemes 
(Table  4.2).10 
4.29.  Most support, by far, is provided in the form of Green Box measures. The notified Green Box 
expenditures by the MAIFS amounted to MUR  1.16 billion in FY 2019/20, for pest and disease 
control, research, infrastructural services, and extension services.  
 
8 STC, Milestones . Viewed at: www.stcmu.com/about -us/milestones . 
9 WTO document G/ AG/N/MUS/15, 16 September 2020.  
10 WTO document G/SCM/343/MUS, 12 June 2019.  WT/TPR/S/ 417 • Mauritius  
 
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  Table 4.2 Domestic support and export subsidies  
(MUR million)  
 FY 2018/19  FY 2019/20  
Green Box  1,155.6  1,161.6  
S & D  10 10 
Non-product -specific AMS  107.5  71.1 
Product -specific AMS  33.1 41.1 
Export subsidies  5 2 
Source:  WTO notifications to the Committee on Agriculture.  
4.30.  Price support via controlled or guaranteed prices is provided for various agricultural products. 
None of the price support was notified to the WTO Committee on Agriculture. According to the 
authorities, price support will henceforth be notified.  
• Products regulated by the AMB benefit from guaranteed producer prices. Based on the 
cost of producing onions, garli c, and potatoes locally, the National Potato Committee and 
the National Onion and Garlic Committee decide on guaranteed floor prices for each 
campaign. The floor prices vary from year to year. The commodities are stored and sold 
to dealers at prices fixed or recommended by the AMB or the Government. Growers are 
encouraged to sell their own produce directly to the market.  
• The NAPRO sets the prices for green tea leaves paid to growers.  
• Sugar producers benefited from price support for the first 60 tonnes of the 2019 and 2020 
crops (Section 4.1.3). The authorities note that the price support for sugar was provided 
due to an exceptional situation (low world  market prices) and is not a recurrent policy.  
4.31.  Mauritius has various input subsidy schemes in place, as li sted in Table 4.3. The schemes 
were notified for FY 2018/19 and FY  2019/20 in terms of: (i)  non-product -specific support; 
(ii) product -specific support (tea, fruit, and livestock) within de minimis  levels; and (iii)  under the 
S&D provisions (Supporting Tab le DS:2) of the Agreement on Agriculture (animal feed). Most 
schemes are implemented by parastatals such as the Food and Agricultural Research and Extension 
Institute (FAREI) and the SFWF. The main ongoing schemes are the Sheltered Farming Scheme and 
the B at Net Scheme, to prevent fruit damage by bats and birds. The Cattle Breeders Scheme and 
the Goat/Sheep Breeding scheme are still in place, although disbursements were zero in FY  2019/20.  
4.32.  The Development Bank of Mauritius (DBM) operates loan programmes wit h below market 
interest rates to support farming, fishing, and agri -processing projects. The maximum loan amount 
is 90% of the project cost up to a ceiling of MUR  5 million with an interest rate of the repo rate +2% 
per annum. In 2017, outstanding debt by pig farmers was forgiven by the DBM under a Pig Sector 
Restructuring Programme.  
4.33.  Customs duty and VAT concessions are also in place to support agriculture (Sections  3.1.3.5 
and 3.1.3.6).  
Table 4.3 Agricultural incentive schemes, FY 2019/20  
Scheme  Description  Expenditures  
(MUR)  Notified in terms 
of 
CROP SECTOR   
Freight rebate 
scheme  25% rebate on export freight costs for 
selected fruits, flowers, and vegetables 
to approved countries.  
In addition, the COVID -19 related 
Economic Recovery Programme provides 
for a 60% refund on air freight costs 
(1 November  2020 to 30  June 2021).  527,074  
(July 2019 -
June 2020)  Export subsidies  
Art. 9(d) and (e)  
Bat net scheme for 
fruit growers  To combat pests in orchards, the MAIFS 
subsidizes 75% of the purchase price of 
bat nets.  
 11,999,314  Product -specific AMS  WT/TPR/S/ 417 • Mauritius  
 
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  Scheme  Description  Expenditures  
(MUR)  Notified in terms 
of 
Tea sector support 
scheme  Fertilizer is provided free of charge to 
registered tea growers (175 kg per 
arpent).  6,911,582  Product -specific AMS  
Subsidies to agri -
processing SMEs 
(pre-market tests)  A grant of MUR  400,000 for small 
agricultural enterprises with a turnover 
less than MUR  10 million for product 
testing (maximum 10) and certification 
by the Government Analysts Division.  0  
Subsidies to crop 
producers (compost)  A 30% subsidy for small planters for 
locally produced compost to promote use 
of organic inputs.  0 Non-product -specific 
AMS 
Agricultural 
Calamities Solidarity 
Scheme (ACASS)  The ACASS is a national solidarity fund 
comprising of contributions received 
from the Government and small 
planters. Assistance is provided in the 
form of fertilizers and fungicides to small 
planters who incurred crop damages of 
50% or more per crop cycle in a year. 
Maximum assistance of MUR  2,000 per 
arpent.  5,000,000  Non-product -specific 
AMS 
Seed purchase 
scheme  Support to small growers of potatoes, 
onions, and garlic, as the cost of seeds 
represents a significant proportion of the 
cost of production; in the form of an 
advance of up to 90%, interest free, on 
the price of seeds purchased from the 
AMB (to be refunded at harvest time) to 
boost local production and meet self -
sufficiency targets.  
Since the 2020 campaign,  growers 
benefit from a 50% subsidy on the 
wholesale selling price of seeds, along 
with the Seed Purchase Scheme.  4,427,073  Non-product -specific 
AMS 
Rainwater harvest 
scheme  50% grant on the investment cost, to 
encourage farmers to capture and store 
rainwater to ease the pressure on 
drinking water used by agriculture and 
industry.  0 Non-product -
specific AMS  
Scheme for purchase 
of equipment  50% grant on the cost (maximum 
MUR 350,000) to farmers for purchase 
of equipment / farm equipment or 
processing equipment to improve 
efficiency and productivity.  0 Non-
product -specific 
AMS 
Sheltered farming 
scheme  50% grant on the cost of investment to 
encourage farmers to shift from 
traditional labour -intensive production 
systems in open fields to sheltered 
cultivation.  43,059,989  Non-
product -specific 
AMS 
Technology 
introduction and 
diffusion scheme  75% grant on the costs of investment. 
To facilitate the introduction of new 
animal breeds/crops, as well as access 
to expert/consultancy services, high -
performing equipment/technology to 
foster innovative production systems 
and boost production in the non -sugar 
agricultural subsector including 
agri-processing activities.  250,000  Non-
product -specific 
AMS 
Scheme for 
certification of bio 
foods  Grant of MUR  100,000. To facilitate 
access of small -scale food crop 
producers to internationally recognized 
organic certification systems. Scheme 
terminated in FY  2020/21.  0  
Scheme to encourage 
use of bio fertilizers  
 Grant of 60% of the cost of bio -inputs. 
To enable farmers to have access to bio -
inputs in line with government policy to 
promote bio-farming.  0 Non-
product -specific 
AMS WT/TPR/S/ 417 • Mauritius  
 
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  Scheme  Description  Expenditures  
(MUR)  Notified in terms 
of 
Fruit fly suppression 
with environment -
friendly techniques  Purchase of pheromones for fruit fly 
trapping.  213,084  Non-
product -specific 
AMS 
Development of 
household micro 
gardens  Beneficiaries are eligible for a cash grant 
representing 75% on cost of farming 
structures/systems to be purchased up 
to a maximum of MUR  15,000 per 
household.  5,000,000  Non-
product -specific 
AMS 
Land preparation and 
fencing and 
agricultural 
infrastructure 
development 
project/drains  Provision of equipment and fencing for 
farming communities.  7,090,415  Non-
product -specific 
AMS 
Project assistance 
micro projects  The scheme was terminated.  0 Non-
product -specific 
AMS 
Crop nursery/supply 
of tea plantlets  Partial funding in the form of grants for 
the construction of nursery -cum-curing 
units, aimed at assisting vegetable 
growers to improve capacity for 
production of planting materials and to 
enhance the quality of harvested 
produce.  4,743,245  Non-
product -specific 
AMS 
LIVESTOCK SECTOR   
Cattle breeders 
scheme  Grant of 50% up to a maximum of 
MUR 50,000 per head on the cost of the 
animal up to a maximum of 10 head.  0  
Incentives for milk 
production  
 Grant of MUR  5,000 provided to 
registered small dairy cow breeders for 
each heifer reared up to lactation 
(maximum of 40 cows per breeder).  2,000,000   
Calf productivity 
scheme  Grant of MUR  2,500 to dairy cow 
breeders for calves reaching three 
months.  786,180   
Scheme for 
acquisition of CCTV 
cameras  Grant of 50% on the cost of investment 
up to a maximum of MUR  50,000 for the 
purchase of CCTV camera surveillance 
system. For farmers engaged in 
vegetables, ornamentals, fruits, and 
livestock production.  4,742,573  Non-product -specific 
AMS 
Upgrading of 
livestock 
farms/poultry 
scheme  Grant of 50% up to a maximum of 
MUR 200,000 on the cost of the building 
project. Priority given production of 
small ruminants, rabbits, geese, and 
turkeys.  100,000  Non-product -specific 
AMS 
Goat/sheep breeding 
scheme  Grant of 50% of up to MUR  15,000 for a 
maximum of 25 head.  0  
Scheme for purchase 
of equipment  Grant of 50% up to a maximum of 
MUR 350,000 on the cost of equipment 
for the purchase of equipment for 
processing and/or mechanization of 
agricultural operations.  0  
Pasture development 
scheme  Grant of 50% up to MUR  20,000 per 
arpent of fodder planted (up to a 
maximum of 25 arpents).  20,000  Non-product -specific 
AMS 
Subsidy for animal 
feed A subsidy of MUR  4 per kg of feed for up 
to 20 head. For a maximum of 150  kg 
per head of cattle, 50 kg per heifer, and 
40 kg/tonnes per head of pig/goat.  9,843,160  S & D  
(development 
programmes)  
Beekeeping scheme  Training in bee -keeping, complemented 
with the provision of starter kits 
including queen bees.  2,691,226   
Source:  Information provided by the authorities.  WT/TPR/S/ 417 • Mauritius  
 
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  4.1.2.5   Export measures  
4.34.  Mauritius provided annual export subsidy notifications up to FY 2019/20.11 It notified a freight 
rebate scheme pursuant to the exception available for developing countries under Articles 9:1(d) 
and/or (e) of the Agreement on Agriculture. Mauritius is listed as a WTO Net Food -Importing 
Developing Country (WTO document G/AG/5/Rev. 10, 23  March  2012), which is referred to in the 
Nairobi Ministerial Decision of 15  December  2015 concerning export competition.12 
4.35.  The Freight Rebate Scheme administered by the AMB provides for a 25% rebate on export 
sea freight costs, shared equally betwee n exporters and producers of the produce exported. All 
vegetables, fruits, and flowers are eligible, subject to certain minimum export quantity. In addition, 
the COVID -19-related Economic Recovery Programme provides for a 60% refund on air freight costs 
for exports from 1  November  2020 to 30  June 2021 under the TPMS (Section 3.2.4.5).  
4.36.  Budgetary outlays and subsidized exports under the freight rebate scheme declined 
significantly during the review period, from MUR  40 million benefitting 3,539 tonnes in FY 20 15/1613 
to MUR  2 million benefitting 71  tonnes in FY 2019/20. The decline is due to a shortfall in local 
production (see also Section 3.2.4.4).  
Sugar  
4.37.  The sugar sector still plays an important, albeit declining, role in the economy as an employer 
and (net) foreign exchange earner. Sugar production declined from 377,000 tonnes in 2014 to 
271,000 tonnes in 2020, owing to abandonment or conversion of land cultivated with sugarcane but 
also due to adverse climatic conditions especially in 2020 when production de clined by 18%. Sugar 
exports amounted to USD  184.8 million in 2020 – the European  Union remains by far the main 
destination (USD  100.7 million), followed by the United  Kingdom (USD  21.6 million).  
4.38.  Until 2009, Mauritius' exports of sugar benefited from guara nteed access for fixed quantities 
at above -market prices to the EU market under the African, Caribbean and Pacific (ACP)/EU Sugar 
Protocol. Mauritius was the biggest quota holder among the ACP countries, with a 37% share. The 
Sugar Protocol was dismantled in September 2009 and guaranteed prices were abolished. The 
liberalization of production quotas by the European  Union in September 2017 increased competition 
and contributed to the lowering of sugar prices in its market. As a result, the sugar industry in 
Mauritius, with the support of the Mauritius Cane Industry Authority (MCIA) and other stakeholders, 
initiated a series of measures to adapt to the change in market conditions, including:  
• Special sugars : Having doubled exports of special sugars (high value -added unrefined 
cane sugars for direct consumption) after the abolition of the Sugar Protocol in 2009, 
attaining 120,000 tonnes by 2011, the Mauritius Sugar Syndicate (MSS), the commercial 
arm of the industry, pursued its strategy of market diversifi cation. Exports to the regional 
markets in Africa increased in 2016 (in anticipation of the reduction in EU market prices) 
and total sales attained almost 90,000 tonnes for the 2020 crop. In addition to the 
European  Union and Eastern Africa (where preferen tial access is secured under COMESA), 
the MSS presently exports special sugars to over 30 destinations worldwide. A target has 
been set to increase sales of special sugars to 180,000 tonnes over the next four to five 
years.  
• Electricity generation from baga sse and ethanol production from molasses : About 13% of 
the electricity generated in Mauritius comes from bagasse.14 A national biomass framework 
is under development, and the remuneration at MUR  3.50 kWh for all planters was 
announced in the Budget Speech 2020/21. The Sugar Industry Efficiency Act 2011 was 
amended in 2016 to allow the mandatory blending of ethanol from molasses and motor 
gas. The MCIA is to develop and monitor an Ethanol and Molasses Framework. The 
percentage of hydrous or anhydrous ethanol , as the case may be, added to motor gas 
 
11 WTO document G/AG/N/MUS/14, 4 September 2020.  
12 WTO, Tenth WTO Ministerial Conference,  Export Competition . Viewed at: 
https://www.wto.org/english/thewto_e/minist_e/mc10_e/l980_e.htm . 
13 WTO document G/AG/N/MUS/9, 23  May 2018.  
14 Substituting imports of approximately 200,000 tonnes of coal or 80,00 0 tonnes of high sulphur heavy 
fuel oil.  WT/TPR/S/ 417 • Mauritius  
 
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  shall be determined pursuant to regulations made under the Consumer Protection (Price 
and Supplies Control) Act and shall not be less than 2.5%. Some 18 million litres of 
hydrous ethanol is produced annually, and is  mostly exported.  
• Rationalization and closure of sugar mills:  According to the authorities, the cost of cane 
sugar production in Mauritius is among the highest due to a low milling capacity 
(6,700  tonnes cane crushed per day by the existing mills), a short  milling season (an 
average of only 132 days per year), and a high ratio of labour to total production costs. 
To adapt to declining production, the industry launched a process of rationalization over 
the past years, with the number of sugar mills having be en reduced from 11 to 3.  
4.39.  In addition to price support (see below), various tax and non -tax incentives are provided to 
sugar farmers, including:  
• A Sugarcane Sustainability Fund  (SCSF) was established in FY  2015/16 to stimulate the 
production of sugarcane an d bagasse. Funds have been used for the payment of 
MUR 1,100 per tonne of sugar to planters producing up to 60 tonnes of sugar and 
MUR 300 per tonne of sugar in excess of 60  tonnes. From the 2018 crop, funds under the 
SCSF have been allocated by the Govern ment in the national budget.  
• The Cane Replantation Scheme seeks to encourage planters to bring back abandoned land 
under sugarcane cultivation (approximately MUR  30 million in FY  2020/21).  
• Waiving of the Sugar Insurance Premium for small -scale planters (ap proximately 
MUR 23 million).  
• Grant for the purchase of fertilizers by small -scale planters (approximately 
MUR 54 million). The authorities state that this product -specific support scheme will 
henceforth be notified to the Committee on Agriculture.  
• Support for the setting up of cane nurseries and the purchase of cane planting material by 
small-scale planters (approximately MUR  5 million).  
• Duty-free purchase of irrigation equipment and parts, in line with the policy whereby 
capital goods are not taxed, since Mauritius has to import all its requirements.  
• VAT exemptions on agricultural inputs for VAT registered planters.  
• Income tax exemption and loans to cooperative credit society members.  
• Exemption from income tax for small -scale sugar cane farmers (not availab le for 
corporations).15 
4.40.  Sugar prices at farmgate are determined by a price pooling mechanism that comprises the 
following components (Table 4.4):  
• For the 2019 and 2020 crops, the Government provided a guaranteed price of 
MUR 25,000  per tonne for the first 60 tonnes of sugar produced by sugar cane planters.16 
The government support was provided as a top -up to MSS producer payments. For the 
2019 and 2020 crops, total estimated amounts of MUR  570 million and MUR  362 million, 
respectively, were disbursed.  
• The MCIA has been financed mainly by a cess levied on suga r export proceeds, at a rate 
not exceeding 4% of the ex -MSS price, as may be prescribed and after consultation with 
 
15 Conditions under Section 112(2) of the Income Tax Act are that: (i) the farmer must cultivate sugar 
cane on less than 15  hectares of land; (ii) the sugar cane accruing to the farmer from sugar cane cultivation 
must not exceed 60  tonnes; and (iii) the farmer's net income (other than basic retirement pension) should be 
derived solely from sugar cane cultivation.  
16 Producers are paid on a raw cane sugar basis. In the absence of the enhanced price of su gar, the 
sugar proceeds of planters would have been the ex -MSS price of sugar , which was around MUR  11,400 per 
tonne of sugar for the 2019 crop.  WT/TPR/S/ 417 • Mauritius  
 
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  the Board. As from the 2017 crop, cess contribution by the producers was suspended, and 
the Government partly financed the operational cost of the MCIA.  
• The insurance premium payable to the Sugar Insurance Fund (SIF) by planters producing 
up to 60 tonnes of sugar was waived as from crop 2017.  
• The pooled revenues accruing to planters for molasses are derived from a basket of prices 
as determine d by the MCIA.  
Table 4.4 Producer prices for sugar, 2020 crop  
(per tonne raw cane sugar)  
 Small planters  
(up to 60 
tonnes)  Other 
individual 
planters  
(greater than 
60 tonnes)  Corporate 
planters 
(excluding 
miller 
planters)  Corporate 
planters 
(including 
miller 
planters)  
Ex-MSS price of sugar  14,062  14,062  14,062  14,062  
Cess waiver  562 562 562 562 
Waiving SIF Premium (planters 
producing 60 tonnes sugar)  591 0 0 0 
Proceeds from molasses including 
bottler's contribution  1,746  1,746  1,746  1,746  
Bagasse Transfer Price Fund  137 137 137 62 
Sugar Cane Sustainability Fund  7,901   0 0  0  
Total  25,000  16,507  16,507  16,432  
Note:  The other categories of planters with a production over 60 tonnes of sugar are also eligible to 
receive the guaranteed price of MUR  25,000 per tonne of sugar for the first 60  tonnes of sugar.  
Source:  Information provided by the authorities.  
4.41.  The MFN tariff on sugar was raised on 30  July 2016 from zero to 15%. A s world market prices 
declined further as from early 2017, the customs duty was increased to 80% in June 2018 and 100% 
in June 2020 (6 lines under HS 1701), which is within Mauritius' tariff binding of 122%.  
4.42.  According to the authorities, the enhanced tarif f protection for sugar had the objective of 
countering unfair import competition at distorted world market prices. As a consequence of the 
raised MFN tariff, the margin of preference increased for (preferential) duty -free sugar imports 
originating in SADC and COMESA countries. Mauritius also provided a tariff exemption for industrial 
sugar users. Thus, in spite of the enhanced tariff protection, sugar imports continued to increase 
from preferential origins, including Egypt (a net sugar importer), and sugar producers lost market 
share on the domestic market. Mauritius' domestic consumption of sugar is estimated at about 
35,000 tonnes.  
4.43.  Importers and domestic producers of sugar are required to register with the MCIA for domestic 
sales and meet the specification s of the MSB. As a prerequisite for customs clearance, importers of 
sugar are required to submit to the Customs Department and the MCIA a certificate of analysis 
issued by an accredited independent body from the country of origin confirming that the sugar meets 
the requirements/specifications of the SIE Act.  
4.44.  The MSS is the sole organization responsible for the exporting and local sales of sugar 
produced in Mauritius. It is a producer -driven organization, and all sugar producers are members of 
the Syndicate (10,500 planters for the 2020 crop). The Syndicate's primary objective is to maximize 
producers' sugar revenue on a sustainable basis. According to the authorities, the MSS is not an STE 
but is an authorized body (for sales of locally produced sugars) unde r Article  7(2) of the MCIA Act. 
A producer may leave the MSS after providing a three -year notice.  
4.45.  Sugar exports exceeded the total production of sugar from cane grown locally (Table  4.5). 
One of the reasons is that Mauritius makes use of the 15% tolerance level (by value) for mixing of 
non-originating sugars prior to refining operations for its deliveries to the European  Union, which is 
a provision of the IEPA concluded with the European  Union. It also mixes such non -originating sugar 
feedstock prior to ref ining operations for export to the COMESA, where a minimum of 35% of local 
value addition is required to confer originating status. The reason is that the rules of origin for sugar WT/TPR/S/ 417 • Mauritius  
 
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  in several FTAs signed by Mauritius, including at the regional level, are q uite flexible both in terms 
of the value tolerance and the percentage of value addition criteria.  
4.46.  Under the FTA between China and Mauritius, in force since 1  January  2021, Mauritius benefits 
from a tariff quota of 50,000 tonnes of sugar, which will be impl emented on a progressive basis over 
a period of eight years with an initial quantity of 15,000 tonnes. As from 1  January  2021, Mauritius 
is trading with the United  Kingdom under the UK -Eastern and Southern Africa (ESA) economic 
partnership agreement (EPA).  It is a "continuity" agreement that replicates the current trade 
arrangement with the European  Union and consequently maintains preferential access on the UK 
market for Mauritian products, including sugar.  
Table 4.5 Sugar production, trade, and consumption  
(Tonnes)  
 Production  Imports  Exports  Net trade  Consumption  
2014 377,075  69,557  420,531  350,974  30,638  
2015 357,114  92,340  425,139  332,799  23,871  
2016 386,278  45,734  427,627  381,893  34,615  
2017 355,214  8,673  430,551  421,878  34,276  
2018 323,406  24,344  282,063  257,719  36,171  
2019 331,105  103,309  410,506  307,197  36,680  
Source:  International Sugar Organization.  
Fisheries  
4.47.  The fisheries and aquaculture sector contributed about 1% to GDP in 2019 and employed 
about 9,000 people, with the majority working in the fish processing industry. The most important 
fisheries are tuna, followed by emperor, marlin, sailfish, octopus, and snapper. Fish production 
increased significantly during the review period , reaching a peak of 35,100 tonnes in 2019 
(Table  4.6). The number of Mauritian -flagged purse seiners targeting tuna species increased from 
one to three in 2019, the main reason for the increase in fish production. The decrease in 2020 may 
be attributed to  the catch limit imposed on yellow fin tuna and the corresponding decrease in the 
fishing effort of the Mauritian -flagged purse seiners.  
4.48.  Mauritius has an exclusive economic zone (EEZ) of 1.9  million km2 and a jointly managed 
continental shelf of 396,000  km2 with the Seychelles and is located close to some major non -EEZ 
tuna fishing zones. The catch levels (Table 4.6) include catches within and outside the EEZ. Most of 
the sector's catches come from outside the EEZ for re -export after further processing. Net  exports 
were small in comparison with the total export value and remained in the range of USD  100 million 
USD 150 million between 2014 and 2020. The main export markets in 2020 were the 
European  Union (52.2%) and the United Kingdom (14.5%). Prepared and p reserved tuna are the 
main export products.  
4.49.  According to the authorities, Mauritius needs some 140,000 -150,000  tonnes of tuna annually 
to keep its tuna industry running. Originating fish is not always available, and third country tuna is 
the only viable op tion. About 100,000  tonnes of purse seine catches in the waters controlled by the 
Indian Ocean Commission (IOC) are brought to Mauritius for processing.17 A small share of albacore 
caught by long liners is transhipped in Mauritius. Small portions of pole a nd line skipjack caught by 
artisanal and semi -industrial fishers from the Maldives are canned in Mauritius.  
4.50.  The major challenges facing the Mauritian fishing industry, according to the authorities, 
include the sourcing of raw materials for the tuna process ing industry (i.e. the tuna fish itself); 
stringent rules of origin imposed on exports, and the erosion of EU preferential market access; the 
protection and conservation of fish stocks, including combating illegal, unreported and unregulated 
(IUU) fishing;  sustainability issues; and piracy in the Indian Ocean.  
 
17 The IOC is an intergovernmental organization with five members (Comoros, France/R eunion Island, 
Madagascar, M auritius , and Seychelles).  WT/TPR/S/ 417 • Mauritius  
 
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  Table 4.6 Fish production and trade, 2014 -20 
 2014  2015  2016  2017  2018  2019  2020a 
Production  
('000 tonnes wet weight equivalent)  12.6 14.2 16.7 22.7 29.1 35.1 22.9 
High seas  10.2 11.7 13.9 19.9 25.3 30.1 19.5 
Coastal fishing  1.6 1.8 1.8 1.8 1.7 1.7 1.1 
Ponds and barachois  0.8 0.8 1.0 1.1 2.1 3.2 2.3 
Export quantity ('000 tonnes)  149.9  157.6  159.9  144.8  141.2  130.3  116.3  
 Fish (fresh, chilled or frozen)  58.1 70.7 72.8 59.4 60.4 48.4 43.7 
 Crustaceans, molluscs  0.0 0.0 0.1 0.1 0.2 0.1 0.0 
 Fish and fishery products  81.4 75.9 77.0 74.3 70.8 69.9 62.5 
 Other  10.4 11.0 10.1 11.0 9.9 11.9 10.1 
Export value (USD  million)  487.3  418.4  429.7  449.2  473.8  417.4  354.2  
 Fish (fresh, chilled or frozen)  134.4  128.1  132.8  118.0  150.5  123.1  88.6 
 Crustaceans, molluscs  0.3 0.0 0.2 0.2 1.2 0.2 0.1 
 Fish and fishery products  336.3  272.4  278.1  309.4  301.7  268.7  243.9  
 Other  16.4 17.9 18.6 21.6 20.4 25.3 21.6 
Import value (USD  million)  354.8  301.7  329.4  385.7  324.4  299.0  252.9  
 Fish (fresh, chilled or frozen)  296.8  246.2  273.3  319.1  264.5  238.5  202.0  
 Crustaceans, molluscs  18.7 16.7 20.1 20.5 23.3 21.3 15.1 
 Fish and fishery products  22.2 21.3 18.9 22.4 20.9 20.2 20.4 
 Other  17.1 17.6 17.2 23.7 15.7 19.1 15.4 
a Provisional.  
Note:  Trade data are based on WTO definition of fish and fish products: Chapter 03, and headings 0508, 
051191, 150410, 150420, 1603 -05, and 230120.  
Source:  Statistics Mauritius, Statistics by Subject:  Agriculture  and External Trade . Viewed at: 
https://statsmauritius.govmu.org /Pages/Statistics/statsbysubj.aspx . 
4.51.  A new Ministry of Blue Economy, Marine Resources, Fisheries and Shipping was created in 
2019. The main fisheries legislation is the Fisheries and Marine Resources Act. A new Fisheries Bill 
is being finalized. Its objective is to provide a modern legislativ e framework that contributes to the 
development of the fisheries sector in a sustainable manner based on conservation and management 
principles in accordance with international agreements and conventions.  
4.52.  In Mauritius' Ocean Economy Road Map of 2013, the f isheries industry was targeted as one  of 
seven priority sectors, where a growth potential was seen particularly in transhipment, 
seaport -related activities, aquaculture, and fish processing. The sector has attracted investment, 
particularly in areas such a s fishing, fish processing, and aquaculture, namely oyster farming and 
cage culture of high -value fish species.18 The Government has directed the MIC to invest in joint 
ventures engaged in fishing activities.  
4.53.  The Government announced in FY  2018/19 a new po licy direction that focuses on import 
substitution in the fisheries sector.19 It plans to increase the availability of fish on the domestic 
market and will allow foreign industrial fishing companies to fish in shallow water banks, provided 
the entire catch  is sold on the local market. The plan has not yet been implemented.  
4.54.  To promote the fishing industry, Mauritius developed the Seafood Hub scheme, the 
Aquaculture Master Plan 2007, the Fisheries Master Plan 2011, and the Mauritius National Export 
Strategy F isheries and Aquaculture Sector 2017 -21. 
• The Seafood Hub scheme, a joint public -private sector initiative launched in 2005, seeks 
to attract investment in seafood and aquaculture through, inter alia , an efficient customs 
clearance system, the provision of tax incentives, allowing 100% foreign ownership and 
free repatriation of profits, and offering low port handling charges and access to offshore 
 
18 For example, European seabass (Dicentrarchus labrax),  red drum (Sciaenops ocellatus) , and dusky 
kob (Argyrosomus japonicus) . 
19 Minister of Finance, Economic Development, Budget Speech 2018 -2019.  WT/TPR/S/ 417 • Mauritius  
 
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  banking facilities. In 2020, there were 171 registered importers and 28 registered 
exporters.  
• Under the Aquacult ure Master Plan of 2007, 31 fish farming zones were proclaimed by 
2021. In addition, six new fish farming zones (four offshore zones and two in lagoon) are 
to be prescribed through regulations to the Fisheries and Marine Resources Act in 2021.  
• The Fisherie s Master Plan sets out a strategic plan for 2011 -20, which includes 
eco-labelling, an aquaculture development and management policy, development of 
national fleet capacity, assessment of additional fish supplies for processing, a levy on 
marine users to su pport sustainable fisheries, and the establishment of a sustainable 
fisheries development fund. Closed seasons for fishing of octopus and oysters and use of 
specific gear (namely the large net, pocket net, gill net, and canard net) are enforced 
under the F isheries and Marine Resources Act.  
4.55.  Most of the catch in Mauritius' waters is taken by licensed foreign vessels. In FY  2019/20, 
232 licences were issued to foreign fishing vessels and 32 to local fishing vessels (Table 4.7).20 
Licence fees are structured ac cording to whether vessels are under a fisheries agreement, not under 
an agreement, or local. Licence fees for vessels not under an agreement (for 90 days) are 
USD 18,000 to USD  24,000 for long liners, and USD  15,000 for purse seiners.  
Table 4.7 Number of fishing licences issued to foreign vessels, July 2019 -June 2020  
Flag Licences issued  Revenue  
Seychelles  16 USD 319,500  
European  Union  52 EUR 2,908,550  
Non-EU  164 USD 1,483,000  
Local vessels  32 MUR 32,000  
Total  264  
Source:  Information provided by the authorities.  
4.56.  Mauritius has fisheries agreements with Seychelles, Japan, and the European  Union, allowing 
to fish in Mauritius' EEZ. In addition, with respect to migratory tuna fishing, licences to fish in 
Mauritius' EEZ are issued to members of the Indian Ocean Tuna Commission (IOTC). All licences are 
subject to the payment of licence fees and are of a limited duration, and licensed vessels must be 
listed on the I OTC positive record of vessels authorized to fish in the areas of competence of the 
IOTC.  
4.57.  To combat IUU fishing, Mauritius put in place a  National Plan of Action, a National Plan for 
sharks, and port control. According to the authorities, the Port State Co ntrol Unit monitors landings 
and departures of all fishing vessels, and there is 100% coverage of all foreign vessels (licensed and 
non-licensed) calling into Mauritius Port for unloading, transhipment, and bunkering. The Competent 
Authority and the Port S tate Control Unit strictly adhere to EU -IUU regulations, as well as to 
Convention for the Conservation of Antarctic Marine Living Resources (CCAMLR) regulations. The 
Port State Control Unit also ensures compliance with IOTC management measures, and with re gional 
fisheries management organizations, including the FAO. A Vessel Monitoring System (VMS) for the 
monitoring and control of all local and foreign licensed fishing vessels in Mauritius' EEZ and outside 
the EEZ is in place; Mauritius is party to the IOC  regional VMS.  
 
20 The domestic fishing fleet i ncludes three purse seine operators in the IOC area.  WT/TPR/S/ 417 • Mauritius  
 
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  4.58.  Support to the fisheries sector includes tariff exemptions on certain inputs (Section 3.1.3.5). 
Fishing vessels, factory ships, and other vessels for processing or preserving fishery products are 
VAT-exempt (Table 3.8). VAT zero-rated items include fish (Table 3.9). The fishing industry does 
not (unlike agriculture) benefit from preferential electricity tariffs. Financial assistance includes the 
following:  
• Under the Canotte Scheme, registered fishermen may benefit from grants  of 50% of the 
value of the "canotte" of up to MUR  200,000 for the purchase of fibre -glass fishing boats 
of length of 8 to 12 metres for fishing in the off -lagoon areas.21 
• Under the Semi -Industrial Fishing Scheme, fishermen cooperatives may apply for grant s 
of 50% of up to MUR  4 million for the purchase of fully equipped semi -industrial fishing 
boats less than 24 metres in length to fish around the banks.  
• The Government also provides grants of 80% of the purchase price of outboard engines 
and fishing nets, by small -scale fishermen cooperatives, up to a maximum of MUR  80,000.  
• A bad weather allowance (MUR  475 per day) is granted.  
• An inland aquaculture scheme was introduced in 2020, providing incentives of an 
eight-year tax holiday, and a duty and VAT exemption  on equipment.  
• Cooperative societies may benefit from a grant of MUR  25,000 for ornamental fish 
breeding.  
4.59.  Imports of fish and fishery products (WTO definition) are duty -free (Table 3.6). As set out in 
the Import (of Fish and Fish Products) Regulations, 201 2, importers of fish products must be 
registered with the Ministry of Blue Economy, Marine Resources, Fisheries and Shipping. Registered 
importers are subject to an annual import fee of MUR  25,000 paid to MRA -Customs. To be eligible 
for a registration cert ificate, which is valid for one year, importers must, inter alia , have appropriate 
storage and transport facilities, and seek the approval from the Ministry prior to the import of any 
fish or fish products. Import authorizations are based on species reques ted (i.e. whether they are 
toxic, banned, or controlled) and the country of origin (whether export establishments are 
approved).  
4.60.  Export permits are obtained from the Ministry. The Competent Authority Seafood (CASF) is a 
unit of the Ministry and is responsi ble for the verification and certification of fish and fish products 
for export. A fee of MUR  500 is charged per export health certificate.  
4.2  Energy and Water  
Electricity  
4.61.  The energy sector (electricity, gas, steam, and air conditioning supply) contributed 1. 6% to 
GDP in 2020 (Table 1.1). Mauritius has no oil, natural gas, or coal deposits, and around 87% of its 
primary energy requirements are imported (petroleum products and coal). Its fuel import bill in 2020 
(USD  635.5  million, HS 27) represented 15% of the  total value of Mauritius' imports (compared with 
18.4% or USD  1,029.1 million in 2019).  
4.62.  The country's dependence on imported fuels, and its vulnerability to fluctuations in oil prices 
prompted the Government to encourage greater use of renewable energy an d to utilize energy 
resources in a more efficient manner. This policy change was first declared in the Maurice Ile Durable 
Vision of 2008, to achieve energy self -sufficiency and improve energy security. Energy policy was 
subsequently elaborated in the Gove rnment's Long -term Energy  Strategy 2009 -202522 and the 
 
21 See also WTO document G/SCM/N/343/MUS, 12 June 2019. Viewed at: 
https://docs.wto.org/dol 2festaff/Pages/SS/directdoc.aspx?filename=q:/G/SCM/N343MUS.pdf&Open=True . 
22 Ministry of Renewable Energy and Public Utilities, Republic of Mauritius: Long -Term Energy Strategy, 
2009-2025, 20 October 2009. Viewed at: 
https://sustainabledevelopment.un.org/content/documents/1245mauritiusEnergy%20Strategy.pdf .  WT/TPR/S/ 417 • Mauritius  
 
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  Renewable Energy Roadmap for 2030 for the Electricity Sector, issued by the Ministry of Energy and 
Public Utilities.23 
4.63.  The law establishing the Utility Regulatory Authority (URA) was passed in 2004, bu t the URA 
became operational only in  2016 as an independent multi -sectoral regulator for the electricity and 
water sectors. The Electricity Act 2005 was drafted to empower the URA with its regulatory powers. 
The proclamation of the Electricity Act is pendi ng, and amendments have been incorporated in an 
Electricity (Amendment) Bill enacted by the National Assembly on 15  December  2020 to harmonize 
some clauses with provisions in other legislation.  
4.64.  Energy savings are a key element in Mauritius' strategy. In 20 11, the Energy Efficiency Act 
was passed to reduce energy use and costs, protect the environment, improve productivity, and 
help to mitigate the effects of climate change. The law also provides for mandatory energy audits 
for businesses.24 An Energy Effici ency Management Office was established in 2011 to, inter alia, 
manage energy efficiency programmes and monitor energy usage.25 The national target is to achieve 
a 10% efficiency gain by  2025.  
4.65.  The main thrust of Mauritius' energy strategy lies in the develo pment of renewables. The 
target for renewables is to contribute 35% by 2025, and 60% by 2030, to the electricity generated, 
with the elimination of power generation from coal by 2030. To this end, the Government established 
the Mauritius Renewable Energy A gency (MARENA) through its enabling laws in 2015, to explore 
financing sources and renewable energy incentive schemes, as well as research and development in 
the area of renewables. MARENA has the responsibility for assessing the feasibility and 
competitiv eness of renewable energy projects, especially with regard to technologies yet to be 
explored in Mauritius (e.g. offshore wind parks).  
4.66.  In 2020, 76.1% of the total electricity was generated from non -renewable sources, principally 
petroleum products and coal , and 23.9% from renewable sources, mainly bagasse, hydro, wind, 
solar, and landfill gas (Table 4.8). The share of solar energy in the electricity mix reached about 
5.1% in 2020, up from 4.0% in 2014. The target of 35% renewables is to be achieved with an 
additional of 396  GWh of renewable energy over the period 2020 -25 (up from 774.7  GWh in 2020). 
The main contribution would come from solar energy, with 11  photovoltaic (PV) farms expected to 
become operational.26 
4.67.  The Central Electricity Board (CEB) is enga ged in electricity generation and is the sole 
organization responsible for the transmission and distribution of electricity in accordance to 
government policy of adopting a single buyer model. The Integrated Electricity Plan of 2002 
(amended in 2013) of th e CEB provides for its reorganization, including the removal of the regulatory 
role, while creating business units (generation, transmission, system operation, distribution, and 
procurement of electricity) within the CEB. The modernization of the electrici ty grid is under way: 
Battery Energy Storage Systems totalling 18 MW are being integrated into the power system.  
4.68.  The CEB generates around 41% of total electricity from thermal power stations and 
hydroelectric plants. The remainder is provided by independen t power producers (IPPs) that mainly 
produce electricity from coal and bagasse. The IPPs are selected through a competitive call for 
proposals by the CEB, followed by a 20 -year Energy Supply and Purchase Agreement with the CEB.  
4.69.  As part of the Government Pr ogramme for FY 2016/17, the CEB introduced a Medium -Scale 
Distributed Generation (MSDG) Scheme, for a maximum of 10  MW, to enable beneficiaries to 
 
23 Ministry of Energy and Public Utilities, Republic of Mauritius: Renewable Energy Roadmap 2030 for the 
Electricity Sector , 5 August 2019. Viewed at: 
https://www.google.mu/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjE9ayalsPtAhVx7eAKHU
Y_C4wQFjAAegQIAxAC&url=https%3A%2F%2Fwww.storageplus.io%2Fpublic%2Fdownload -
document%2Fcodevigor%2Fgovernment -mauritius -ministry -of-energy -and-public -utilities%2Fministry -of-
energy -re-roadmap -2030-final-proof%2Fdocument%2Fdownload&usg=AOvVaw3qohx47h0UJUOASWIq3XJH . 
24 Energy Efficiency (Registration of Energy Auditors) Regulations 2016, as amended in 2019.  
25 Energy Efficiency (Registration of Energy Auditors) Regulations 2016 , as amended in 2018. Ministry of 
Energy and Public Utilities, Energy Efficiency (Energy Consum er and Energy Audit) Regulations 2017 . To 
promote efficient use of energy, the importation of incandescent lamps of 50W and 75W is banned as from 
1 January  2020, and standards for LED lights are enforced.  
26 A solar farm is to be set up near the airport to allow the new airport city to be fully autonomous and 
run by renewable energy.  WT/TPR/S/ 417 • Mauritius  
 
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  produce electricity for their own consumption and sell the excess to CEB.27 The Government also 
plans to install 25  MW of rooftop solar PV to cater for public and residential buildings.28 
4.70.  Electricity tariffs are high in Mauritius (USD  0.15 per KWh) at an exchange rate of USD  1 to 
MUR 40. They are set on a cost recovery basis, for  three categories of consumers (domestic users, 
commercial users, and industry). Lower tariffs apply to industrial and agricultural users. The 
electricity tariffs were last revised in 2010.  
Table 4.8 Electricity mix, 2020  
 Installed 
capacity (MW)  Total electricity (GWh)  Share in electricity 
mix (%)  
Renewables  Bagasse  230.4  383.6  13.3 
Hydro  60.5 115.8  4.0 
Landfill gas  3.4 24.8 0.9 
Wind 10.6 18.1 0.6 
Solar  106.3  145.7  5.1 
Subtotal  411.3  688.0  23.9 
Non-renewables  Fuel oil  450.3  1,056.3  36.6 
Coal  1,137.6  39.5 
Subtotal    76.1 
Total  861.6  2,881.9  100 
Source:  Ministry of Energy and Public Utilities.  
Petroleum products  
4.71.  The STC is the sole authorized importer of petroleum products including LPG (Table 3.18).29 
Petroleum products are considered as a strategic product, given that Mauritius has to  import its 
entire requirements and to ensure reliability of supply and quality. Imports of petroleum products 
reached 945,000 tonnes in FY  2019/20. The STC procures through an annual open tender process.30 
Petroleum products are sold to four local oil com panies that distribute to the domestic market31, 
international markets (for aviation and bunker fuels), and to the CEB. The STC pays normal 
(non-concessionary) dues to the Mauritius Ports Authority.  
4.72.  Prices for petroleum products for aviation and bunkering purposes are based on the cost plus 
a margin intended to cover the STC's administrative expenses. The prices of petroleum products for 
the local market are set through the Petroleum Pricing Mechanism, in accordance with the Consumer 
Protection (C ontrol of Price of Petroleum Products) Regulations 2011.32 Prices for products sold for 
the international markets are determined by the STC.  
4.73.  The entire requirements for LPG (around 80,000 tonnes) are procured by the STC through 
international tender. The su pply to the domestic market is in the form of 5 -6 kg and 12  kg bottles 
destined for residential use; LPG is sold at subsidized rates to wholesalers and end -users (LPG is the 
main source of cooking and water -heating for almost all households in Mauritius). LPG (in bulk and 
in cylinders above 12  kg) is sold to the petroleum companies at a price based on cost plus a margin 
to cover the STC's administrative expenses.  
4.74.  The Government plans to introduce an Offshore Petroleum Bill. The objective of the Bill is to 
repeal the Petroleum Act of 1970 and replace it with an up -to-date regulatory regime for petroleum 
activities in the seabed and subsoil areas of the maritime zones of Mauritius, notably through the 
 
27 The detailed terms and conditions of MSDG Scheme are published on  the Central Electricity Board 
(CEB) website. Viewed at: https://ceb.mu/projects/ceb -msdg -renewable -energy -re-scheme . 
28 MFEPD, Budget Speech 2020 -2021.  
29 Except Gasoil 2,500 ppm S, HSFO 180 CC and HSFO 380 SR, which have been liberalized for marine 
bunker trade since 2014. See G/STR/N/18/M US of 16 June 2020.  
30 From 2006 until 2019, STC procured on the basis of a Government -to-Government agreement the 
total annual requirements for petroleum products from Mangalore Refinery and Petrochemicals Limited (MRPL) 
in India. In 2019, the STC carried out a competitive international bidding process and entered into supply 
agreements with two private suppliers based in Bahrain and Singapore for the total requirement for petroleum 
products, which were sourced from the Middle East, South Asian and South Ea st Asia countries.  
31 Total, VIVO, Engen, and Indian Oil.  
32 STC, Summary: Brief on the Petroleum Pricing Mechanism . Viewe d at: 
https://www.stcmu.com/ppm/summary . WT/TPR/S/ 417 • Mauritius  
 
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  prospecting, exploration, retention, and production of petr oleum. Furthermore, a Seabed Mineral Bill 
and a Seabed Mineral Beyond National Jurisdiction Bill are being elaborated. With their licensing 
regime and application process, the Bills provide for a more streamlined institutional arrangement. 
The Bills would be supplemented by a number of codes, such as the Fiscal and Taxation Code, the 
Environment Code of Practice, and the Offshore Petroleum Safety Code to ensure financial 
transparency, preservation of the environment, and occupational safety.  
Water  
4.75.  The Minis try of Energy and Public Utilities (MEPU) is responsible for the water sector. It 
formulates policies and strategies for the mobilization and conservation of water resources, and the 
management of supply and distribution of water. The ownership of water is  vested in the State.  
4.76.  There are two subsidiary parastatals responsible falling under the aegis of the MEPU for 
managing water: the Central Water Authority (potable water distribution and water supply 
infrastructure), and the Wastewater Management Authority . Mauritius has a National Water Policy 
(2014) in place, and it adopted a National Integrated Water Resources Management Plan in 2017. A 
roadmap for 2021 -24 for improving the water supply service, particularly in water -stressed regions 
during the dry seaso n, was adopted in May 2021, and Budget 2021/22 has made provisions for the 
implementation of priority projects.  
4.77.  Mauritius has an average annual rainfall of about 2,010  mm. About two thirds of the annual 
replenishment of water resources comes from tropical cyclones. The water supply is about 56% 
groundwater, and the rest is taken from surface sources, such as reservoirs and Mauritius' dense 
system of rivers. Close to 100% of the population has access to piped water supply; the daily 
consumption is about 220 litres.  
4.78.  Some of the economic issues in Mauritius' water management include the following:  
• Water allocation: The National Water Policy accords the following user priority – domestic, 
industrial, tourism, irrigation, hydro power, and other users. Irrigation is currently the 
largest water user, mainly for sugar cane. Over the past decades, water allocation was 
driven mainly by precedence (of ownership by the sugar sector) rather than national 
economic or social priorities. A review of existing water rights and  the legal framework is 
being undertaken to rationalize the use of water in the country, while promoting efficiency.  
• Water pricing: Mauritius' water tariffs are low by international comparison. There is no 
water pricing framework that ensures full cost rec overy, as per policy objective.33 
• Water use efficiency: With a view to addressing challenges and constraints in the water 
sector and to cope with water losses and also to have a sustainable approach towards 
water management, water efficiency is one of the Government's priorities. Budget 2021/22 
made provisions for water conservation and water recycling.34 Moreover, water released 
from hydro power stations will be treated and distributed for domestic purposes.  
• Sewerage system: Only part of the industrial was tewater, including from sugar plants, is 
treated. The amended Wastewater (Licences for Discharge of Industrial Effluent into a 
Wastewater System) Regulations entered into force on 1  January  2020 and require 
industrial users to obtain a licence for discharg es into the public wastewater system.  
4.3  Manufacturing  
4.79.  The manufacturing sector contributed 12.1% to GDP in 2020 and employed about 
96,300  people. Manufacturing growth averaged 1% during 2014 -19, before the sector contracted 
by 20% in 2020 (Table 1.1). The cl othing industry was particularly affected by the contraction. 
Manufacturing exports declined from USD  1,753 million in 2014 to USD  1,128 million in 2019 and 
 
33 The prevailing water tariffs are published on the Central Water Authority website. Viewed at: 
http://cwa.govmu.org/Pages/Services/Charges%20fees%20tariff/watertariff.aspx . 
34 Including concessional financing of up to MUR  1 million for car washers to invest in water -recycling 
and rainwater -harvesting systems.  WT/TPR/S/ 417 • Mauritius  
 
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  dropped to USD  869 million in 2020. Productivity growth in manufacturing slowed, due to a 
continued  decline in investment. Manufacturing investment (USD  201 million in 2014) reached lows 
of USD  113 million in 2016 and USD  117 million in 2017, although it recovered to USD  142 million 
in 2018.  
4.80.  In the 1970s, Mauritius moved from an import substitution pol icy towards an export -led 
strategy based on an Export Processing Zones scheme until the Industrial Expansion Act was 
repealed in 2006. The export manufacturing enterprises have since been captured as export -oriented 
enterprises (EOEs).  
4.81.  Mauritius' industria l development has been based on a two -tier strategy of export -led 
development driven by EOEs, and production for the local market by domestic -oriented enterprises 
(DOEs). The EOE and DOE sectors contribute, respectively, about one third and two thirds of t he 
manufacturing value -added. In 2019, there were 239 manufacturing EOEs, employing around 
44,000 people. However, the EOE sector has posted negative growth since 2014. The main EOE 
industries are textiles and clothing, followed by fish and fish preparatio ns, precious and 
semi-precious stones including diamond cutting and polishing; jewellery; medical devices, 
pharmaceuticals; and watches and clocks. The DOE sector contributed 8.2% to GDP in 2019. The 
sector comprised 336 companies (of 10 employees or more)  in 2019, employing about 
20,000  people. The largest industries are involved in food processing, manufacture of beverages, 
and chemical products such as soaps and detergents.  
4.82.  The competitiveness of the manufacturing sector was in the past underpinned mainl y by trade 
preferences and the availability of low -cost labour. Mauritius thus managed to diversify away from 
sugarcane production and transformed itself into an upper middle -income economy with the textiles 
and clothing sector as an engine of economic gro wth. However, the textiles and clothing industry 
has lost in competitiveness in recent years and continues to shrink. There were 148 EOEs  in the 
textiles and clothing industry in 2019 (down from 203 in 2014), as some larger textile and clothing 
enterprises  either moved part of their production to Madagascar, India, China, or Bangladesh or 
closed down.  
4.83.  In December 2020, the Ministry of Industrial Development, SMEs and Cooperatives launched 
the Industrial Policy and Strategic Plan for Mauritius 2020 -2025 (dev eloped in cooperation with 
UNCTAD).35 The plan aims to support the National Vision for 2030 to achieve high -income status. It 
has the ambitious objective to stimulate industrial development, with a target of reaching 25% of 
GDP by 2030.  
4.84.  The Government has announced a renewed focus on industrial policy. The Government 
Programme 2020 -2024 states that "in order to usher in a paradigm shift in the development of the 
manufacturing sector, Government is devising a strategic plan. It will focus on the promotion of  
innovation -led and technology -intensive production on building export competitiveness and on 
import -substituting activities".36 Action plans have been developed for various sub -sectors, including 
textile and clothing, food processing, fish preparations, m edical devices, pharmaceuticals, jewellery 
and related items, and SMEs.  
4.85.  The State, through the SIC, has an equity stake in the following manufacturing companies: 
Terragen  Ltd., Lafarge (Mauritius) Cement Ltd., Mauritius Chemical and Fertilizer Refineries 
Ltd., Mauritius Oil Refineries Ltd., and Princes Tuna (Mauritius) Ltd (Table 3.19). Shares in Sky Jeans 
are held on behalf of Investment Support Programme Ltd.  
4.86.  The Governm ent plans to expand the industrial infrastructure and logistics facilities by setting 
up three new business parks (a high -tech park at Côte D'Or extending over 150 acres, a logistics 
park at Riche Terre, and a pharmaceutical and life sciences park at Rose Belle). Incentives include 
reimbursement of VAT on building and capital goods; reimbursement of VAT on raw upon 
exportation; no import duties on equipment and raw materials for infrastructure and buildings, 
 
35 Ministry of Industrial Development, SMEs and Cooperatives. Viewed at: 
https://industry.govmu.org/Pages/default.aspx . 
36 Government of Mauritius, Government Programme 2020 -2024: Towards an Inclusive, High -income 
and Green Mauritius – Forging Ahead Together . WT/TPR/S/ 417 • Mauritius  
 
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  except furniture; and 50% accelerated depreciatio n allowance on energy -efficient equipment and 
capital expenditures incurred on R&D.  
4.87.  During the review period, average tariff protection on manufactured products declined, 
continuing a trend that was observed in Mauritius' two previous Reviews. In 2021, the  average 
applied MFN tariff on manufactured goods (ISIC definition) was 1.3% (down from 2.4% in 2014 and 
6.8% in  2007); 93.3% of the 6,009 tariff lines were duty -free in 2021, with tariffs ranging from 
zero to 100%. The decline in 2021 mainly resulted from  increased competition following trade 
liberalization reforms, including elimination of ad valorem  tariffs on clothing; in 2014, clothing tariffs 
averaged 15.7% with a maximum of 488%.  
4.88.  Import and export controls apply to certain manufactured products (Sect ion 3.1.4), and some 
are subject to price controls (Table 3.21).  
4.89.  Incentives for the industrial sector are largely tax based. In addition to the Investment 
Support Programme (Section 3.3.4), the main schemes include the following:37 
• Investment tax credit: a  15% tax credit is granted to manufacturing companies over 
three years (i.e. 45% in total) in respect of expenditures for new plant and machinery 
(excluding motor cars) during 1  July 2020 to 30  June 2023.  
• Income tax holiday: the exemption covers designated  activities for a period of four to 
eight years, including fishing, food processing, certain farming schemes, and activities by 
small companies qualifying under schemes by the Small and Medium Enterprises 
Development Authority (SMEDA).  
• Double deduction of  expenditure: expenditures related to R&D and on the acquisition cost 
of patents and franchises, including costs incurred to comply with international quality 
standards; available to all companies and time bound.  
• Transfer of unrelieved tax losses on the ac quisition of an ailing company: the objective is 
to facilitate takeovers by manufacturing companies to safeguard employment and the 
continuity of the business, and to facilitate a loss transfer to encourage mergers.  
• Exemption from registration duty and lan d transfer tax: the incentive is available to all 
manufacturing companies registered in Mauritius on the acquisition or transfer of the 
shares or property.  
4.90.  In addition, various customs duty and VAT relief schemes are in place to support 
manufacturing enter prises (Section 3.1.3) , as are certain cross -sectoral incentive schemes 
(Section  3.3.4) . The sector may also benefit from the Buy Mauritian programme (Section 3.3.3). 
This includes the imposition of a minimum shelf space of 10% for locally manufactured goo ds in 
supermarkets. The Government introduced additional support measures, including measures to 
promote local manufacturing SMEs. This includes a grant of MUR  5,000 for certification under the 
"Made in Moris" label.  
4.91.  Mauritius' exports benefit from prefere ntial access to export markets under the US -African 
Growth and Opportunity Act  (AGOA) scheme and under the IEPA with the European  Union 
(Section  2).  
4.4  Services  
4.92.  Trade in services is a declared priority of the Government, which has accordingly included 
servic es in its recent trade negotiations (Section 2.3). In the WTO services negotiations, Mauritius 
made various submissions over the 2002 -04 period (including on small economies and logistics 
services) and put forward an initial offer in the context of the Doh a services round.38 Having joined 
 
37 WTO document G/SCM/N/343/MUS, 12  June 2019. Viewed at:  
https://docs.wto.org/dol2festaff/Pages/SS/directdoc.aspx?filename=q:/G/SCM/N343MUS.pdf&Open=True . 
38 WTO documents TN/S/ W/34, 18  February  2005.  Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/TN/S/W34.pdf ; TN/S/ W/20, 25  June 2004. 
Viewed at: https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/TN/S/W20.pdf ; TN/S/ W/8, WT/TPR/S/ 417 • Mauritius  
 
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  in 2015, Mauritius participated in the ongoing plurilateral Trade in Services Agreement negotiations 
with a view to creating the necessary conditions for the further development of the services sector 
in the country, and t o open up market access opportunities for local service providers. Its key 
priorities are the movement of professionals for specific categories of professional service providers; 
streamlining of procedures relating to domestic regulations; and opening up o f opportunities in 
distribution, construction, financial, and telecommunication services.39 
4.93.  Budget programmes since 2014 have contained ambitious plans to develop several services 
sectors. These in turn should constitute trade and investment opportunities for foreign services 
suppliers, given Mauritius' relatively open market access regime for services. The MFARIIT has 
dedicated a website to Mauritius' services trade regulations that provides information on 
international agreements covering services, and on  the value of services trade by sector.40 
Table  4.9 depicts the services sectors in which trade liberalizing commitments have been 
undertaken.  
Table 4.9 Main services sectors covered by trade agreements, 2021  
Agreement  Sector  
GATS  Information and communications technology (ICT) services, financial services, tourism 
services  
China  ICT services, financial services, professional services, construction, health services  
India  ICT services, financial services, tourism services, education, construction, environmental, 
distribution, business services, professional services, audiovisual services, transport services  
Source:  WTO Secretariat, based on information provided by the auth orities.  
4.94.  The two trade agreements that entered into force in 2021 (one with China and one with India) 
provide an insight of the degree of current openness of the Mauritian services market. The FTA with 
China liberalizes access to more than 100 service sub -sectors, in which Mauritian and Chinese 
companies will be allowed to establish businesses in each other's markets as wholly owned entities 
or in partnership with local operators.41 The CECPA with India lists access in around 
115 sub-sectors.42 
Horizontal measures  
4.95.  Mauritius, in its GATS horizontal43 commitments, listed its main laws on immigration and 
economic activities by foreigners, covering Modes 3 and 4.44 The conditions for for eign natural or 
corporate services suppliers to establish a commercial presence in Mauritius (Mode 3) are detailed 
in Section 2.4 of this report, as they fall under the regime on foreign investment; essentially, foreign 
companies wishing to establish a com mercial presence in Mauritius must be incorporated or/and 
registered in Mauritius and, as provided under the Companies Act, one director must be resident in 
Mauritius.  The authorities state in the context of this review that the Mode 4 measures scheduled 
by Mauritius in its two FTAs with China and India, which follow the same format as the GATS, 
constitute the current  access conditions for service suppliers fr om all WTO Members , (Table 4.10).  
 
28 October  2002. Viewed at: https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/TN/S/W8.pdf ; 
and TN/S/O/MUS, 24  June 2004. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/TN/S/OMUS.pdf . 
39 Currently 23 Members are party to the agreement : Australia; Canada; Chile; Chinese  Taipei; 
Colombia; Costa Rica; the European  Union; Hong Kong, China; Iceland; Israel; Japan; Liechtenstein; 
Mauritius; New  Zealand; Norway; Mexico; Pakistan; Panama; Peru; Republic of Korea; Switzerland; Turkey; 
and the United  States.  
40 Mauritius Trade Easy, International Trade in Services . Viewed at: 
http://www.mauritiustrade.mu/en/trade -in-services . 
41 Mauritius Trade Easy, Mauritius -China Free Trade Agreement (FTA) . Viewed at: 
http://www.mauritiustrade.mu/en/trade -agreements/china . 
42 WTO, RTA Database . Viewed at:  
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=517 . 
43 Horizontal commitments are those measures that apply to all foreign services suppliers.  
44 WTO and World Bank, I-TIP Database . Viewed at: http://i -
tip.wto.org/services/SearchResultGats.aspx .  WT/TPR/S/ 417 • Mauritius  
 
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  Table 4.10 Conditions of work for foreign natural persons, China FTA and CECPA with 
India  
Categories of workers  
1. Intra -Corporate Transferees:  Following specific categories of employees who are hired temporarily to 
provide a service in Mauritius, if hired by a service supplier with a commercial presence in Mauritius are eligible 
to stay and work in Mauritius: (i)  Managers, who direct a branch office or one or more departments as their 
head, or supervise or control the work of other su pervisory, professional or managerial personnel and have the 
authority to appoint or remove the personnel and powers to exercise discretionary authority over day -to-day 
operations; (ii)  Executives, who are in senior positions within a juridical person or a  branch, and who primarily 
direct the management, have wide decision -making powers and are either members of the board of directors or 
receive directions from the board or the general body of shareholders; or (iii)  Specialists, who possess high 
qualificati ons and knowledge at an advanced level relevant to the organization's activities or of the organization's 
research, equipment, techniques or management and may include persons who are members of accredited 
professional bodies. The CECPA with India specifie s in addition that short -term occupation permits are granted 
for an initial period of up to nine months or the period of the contract, whichever is less, and which may be 
extended for a period not exceeding three months. Long -term occupation permits can be  granted for three years 
renewable for further periods of three years.  
2. Contractual /Short -Term Service Suppliers:  Natural persons employed by juridical persons, who: (i ) travel 
to Mauritius temporarily for short periods of stay in order to perform a service pursuant to a contract between 
their employer and a client(s) located in Mauritius, where the employer does not have an affiliate office and 
where remuneration must b e paid solely to the employer; or (ii)  travel to Mauritius temporarily for short periods 
to fulfil qualification and licensing requirements where presence in Mauritius is an essential condition for the 
fulfilment of these requirements. Access shall be avai lable under this category only in the specific services sector 
in which contract has been entered into, and employees should have appropriate educational and professional 
qualifications relevant to the services to be provided. The CECPA with India in addit ion specifies a list of service 
sectors in which Contractual Service Suppliers and Independent Professionals will have access; it defines in 
addition that Short -Term Service Suppliers are granted an initial period of 90 days, with possibility of extension 
for a period of up to 30 days, but that the total stay should not exceed 120 days in one calendar year. Contractual 
services suppliers receive a multiple entry visa for the duration of the contract (maximum two years).  
3. Independent Professionals:  Natura l persons who travel to Mauritius temporarily for short periods of stay 
to perform a service pursuant to a contract(s) between them and a client(s) located in Mauritius for which they 
possess the necessary academic credentials and qualifications and have o btained, wherever necessary, 
registration with the professional body, and remuneration is to be paid solely to the natural person. Access shall 
be available under this category only in the specific services sector in which the contract has been entered int o. 
The CECPA specifies in addition that independent services suppliers receive a multiple entry visa for the duration 
of the contract (maximum two years).  
4. Dependents  wishing to work in Mauritius need to apply either for a work or occupation permit. Thi s is subject 
to meeting eligibility criteria in accordance with the laws and policies prevailing in Mauritius.  
5. Business Visitors:  Persons who visit Mauritius temporarily: (i ) for the sale of services or entering into 
agreements for such sales for that services supplier (Service Seller); (ii)  employees of a juridical person for the 
purpose of setting up a commercial presence of that juridical person in Mauritius; (iii) persons  participating in 
business meetings; and (iv) persons engaged in installing machinery or providing after -sale services of 
machinery under the conditions of the purchase of the machinery. Access is subject to the condition that 
representatives of such servi ces suppliers or employees of such juridical persons will not be engaged in making 
direct sales to the general public or in supplying services themselves and will not receive any remuneration from 
a source located within Mauritius. Business visitors will b e granted a multiple entry Business Visa valid for a 
period up to 2 years with a maximum of 120 days per year, provided that each trip does not exceed 90 days 
consecutively.  
Source:  Mauritius Made Easy, Mauritius -China Free Trade Agreement  (FTA) . Viewed at: 
http://www.mauritiustrade.mu/en/trade -agreements/china ; and Comprehensive Economic 
Cooperation and Partnership Agreement (CECPA) between the Republic of Mauritius and the R epublic 
of India . Viewed at: http://www.mauritiustrade.mu/ressources/pdf/cecpa -trade -agreement.pdf . 
Financial services  
4.4.2.1   Overview  
4.96.  The financial services sector contributed some 13% of gross value added in 2020 (Table 1.1). 
Mauritius participated in the WTO financial services negotiations and undertook commitments under 
the Fifth Protocol to the GATS.45 An economic need test is specified in these commitments, as in the 
 
45 WTO, Fifth Protocol to the General Agreement on Trade in Services , 3 December 1997. Viewed at:  
https://www.wt o.org/english/tratop_e/serv_e/5prote_e.htm . WT/TPR/S/ 417 • Mauritius  
 
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  domest ic legislation, but has not been used so far according to the authorities. Also, Mauritius 
scheduled MFN exemptions on cross -border supply and commercial presence for a period of 10 years 
(i.e. until 2008) in financial services under Article  II of the GATS , which were never applied.46 
4.97.  Mauritius' banking sector is regulated mainly by the Banking Act and by the Bank of Mauritius 
(BOM) Act. The BOM is responsible for licensing, regulating, and supervising banks, non -bank 
deposit -taking institutions, and cash d ealers. The Financial Services Commission (FSC) regulates, 
inter alia, the non -bank financial services sector, including the insurance sector, private pensions, 
leasing, peer -to-peer lending, capital markets, and wealth and asset management. The 
two institutions are jointly in charge of ensuring the soundness and stability of the financial system.47 
4.98.  All activities regulated by the FSC can be carried out by both domestic companies, as well as 
Global Business (GB) corporations. In contrast with a domestic com pany, also known as a local 
company, which is incorporated under the laws of Mauritius by the Registrar of Companies and 
governed by, inter alia, the Companies Act 2001, the Business Registration Act 2002, the Income 
Tax Act 1995, and the Value Added Tax A ct, the GB legislative framework is provided mainly by the 
Financial Services Act (FSA) of 2007.48 An applicant for a GB licence must be a "resident corporation 
conducting business outside Mauritius". This application to the FSC must be channelled through a 
management company, which is a service provider acting as an intermediary between its clients and 
the FSC; there is no nationality or residence requirement for the management company.  
4.99.  Mauritius has signed double -taxation avoidance agreements with several  countries; in May 
2016, India and Mauritius signed a protocol to amend the India -Mauritius Double Tax Avoidance 
Convention (Section 2.4.3). During the review period, Mauritius also undertook reforms of its 
financial sector activities to meet international  standards, in particular the FSA, the Securities Act, 
the Banking Act, and the Financial Intelligence and Anti -Money Laundering Act. The FSC also 
reviewed the insurance legal framework, the private pensions legal framework, and the captive 
insurance frame work.  
4.100.   In particular, Mauritius has since 2002 endorsed the standards of the Financial Action Task 
Force (FATF) against money laundering and terrorist financing; it is also a founding member of the 
Eastern and Southern Africa Anti -Money Laundering Group. In  February 2020, the FATF named 
Mauritius as a "jurisdiction under increased monitoring". In response, Mauritius made a high -level 
political commitment to work with the FATF and the Eastern and Southern Africa Anti -Money 
Laundering Group to strengthen the e ffectiveness of its Anti -Money Laundering and Combating the 
Financing of Terrorism (AML/CFT) regime. As at October 2020, the European Commission identified 
Mauritius as a high -risk country with "strategic deficiencies in its AML/CFT regime". In February 
2021, Mauritius was still on the FATF list of 22 jurisdictions under increased monitoring, namely 
countries that are actively working with the FATF to strengthen their regimes against money 
laundering, terrorist financing, and proliferation financing.49 At its June 2021 plenary, the FATF made 
the initial determination that Mauritius had substantially completed its action plan and warranted an 
on-site assessment to verify that the implementation of Mauritius's AML/CFT reforms had begun and 
is being sustained, and that the necessary political commitment remains in place to sustain 
implementation in the future.50 
4.101.   The State holds shares in several financial services institutions and increased its 
participations during the review period. In April 2015, the licence of Bramer Banking Corporation Ltd 
(BBCL) was revoked. BBCL had been experiencing large withdrawals of deposits, placing it in a 
precarious liquidity situation. That was further worsened by its difficulty in raising funds on the 
interbank market. BBCL had r elied heavily and continuously, daily since 6  March  2015, on an 
overnight facility from the Central Bank. The capital of BBCL was seriously impaired, which had a 
substantial impact on the insurance business of the BAI Group (see Section 4.4.2.3). To preven t 
 
46 WTO document GATS/EL/55/Suppl.1, 26 February 1998. V iewed at: 
https://docs.wto.org/dol2fest aff/Pages/SS/directdoc.aspx?filename=Q:/SCHD/GATS -
EL/EL55S1.pdf&Open=True . 
47 Financial Services Commission. Viewed at: http://www.fscmauritius.org ; and Bank of Mauritius. 
Viewed at: https://www.bom.mu .  
48 Financial Services Commission, Financial Services Act . Viewed at: 
https://www.fscmauritius.org/media/84940/financial -services -act-2007.pdf . 
49 Viewed at: http://www.fatf -gafi.org/countries/#Mauritius . 
50 FATF, Countries: Mauritius . Viewed at : https://www.fatf -gafi.org/fr/publications/juridictions -haut-risques -
et-sous-surveillance/documents/increased -monitoring -june-2021.html?hf=10&b=0&s=desc(fatf_ releasedate) . WT/TPR/S/ 417 • Mauritius  
 
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  systemic shock in the financial system, the operations of BBCL were transferred to a newly set -up 
bank, the National Commercial Bank (NCB), a government -owned entity. The business of the NCB 
was subsequently amalgamated with that of Mauritius Post and Co operatives Bank to form a new 
entity known as MauBank Ltd (in which the Government is a majority shareholder). Likewise, 
following the appointment of Special Administrators, the insurance business of BAI was transferred 
to two government -owned entities – National Insurance Co. Ltd and NIC General Insurance Co.  
4.102.   During the review period (2014 -20), several domestic competition policy investigations were 
conducted in such financial services areas as brokerage services, cross -border money transfers, 
image -based clearing solutions provided to commercial banks, payment cards, and bundling of 
insurance products and credit in the banking sector (Table  3.20), partly reflecting the high degree 
of concentration in these sectors.51 
4.4.2.2   Banking and other financial  services  
4.103.    Mauritius is home to 16 locally incorporated banking institutions and several branches of 
foreign banks, with about USD  44.5 billion in assets (Table 4.11), more than four times the country's 
GDP of USD  10 billion. At the end of April 2021, total assets o f the GB banking sector stood at about 
USD 22 billion and represented half of total assets; deposits from this GB sector accounted for over 
33% of total bank deposits.  
Table 4.11 Structure of the banking secto r, 2014 and 2021  
Bank  Legal 
form  Equity ownership 2021  Total assets 
(USD) billion  
2014  2021 
Mauritius Commercial Bank  LI  38.3% foreign; 58.3% domestic; 
3.4% GOM  7.9  15.2 
SBM Bank (former State Bank of 
Mauritius)  LI 2.6% foreign; 97.4 domestic; 
40.8% GOM  3.6 6.2 
The Hong Kong, China and Shanghai 
Banking Corp.  BFB 100% foreign  0.7 0.8 
Absa Bank (previously Barclays Bank 
Mauritius)  LISFB  100% foreign  3.4 3.8 
Bank of Baroda  BFB 100% foreign  0.8 0.7 
Habib Bank  BFB 100% foreign  0.1 0.0 
Bank One Limited  LI  50% foreign; 50% domestic  0.6 1.3 
Mauritius Post and Cooperative Bank  LI 100% domestic; 99% GOM  0.6 n.a. 
BCP Bank (ex. Banque des 
Mascareignes)  LISFB  100% foreign  0.7 0.7 
Investec Bank (Mauritius)  LISFB  100% foreign  1.6 1.7 
SBI (Mauritius)  LISFB  96.4% foreign; 3.6% domestic  1.0 0.9 
Standard Bank (Mauritius)  LISFB  100% foreign  3.3 2.2 
Standard Chartered Bank (Mauritius)  LISFB  100% foreign  3.6 1.9 
HSBC Bank (Mauritius)  LISFB  100% foreign  4.4 2.9 
AfrAsia Bank  LI 30.6% foreign; 69.4% domestic  1.7 4.5 
ABC Banking Corporation  LI 100% domestic  0.3 0.6 
MauBank (National Commercial Bank)  LI 100% domestic, 100% GOM  n.a. 0.8 
Bank of China  LISFB  100% foreign  n.a. 0.2 
Warwick Private Bank  LI 100% foreign  0.1 0.1 
Banyan Tree Bank Ltd  LI Under conservatorship since April 
2020 0.1 n.a. 
n.a. Not applicable.  
Note:  LI: locally incorporated; LISFB: locally incorporated subsidiary of foreign bank; BFB: branch of 
foreign bank; GOM: shareholding by the Government of Mauritius.  
Source:  WTO Secretariat.  
4.104.   Since 2020, the COVID -19 crisis and the ensuing defaults and delayed loan repayments have 
impacted banks' profitability. Nevertheless, the Mauritian ban king sector has been able to maintain 
its capital adequacy ratio at 18.7% as at end -March 2021, above the regulatory minimum of 
11.875%. Its non -performing loan ratio improved from 5.4% at end -September 2020 to 5% at 
end-March 2021. The liquidity coverage ratio stood at 251% at end -March 2021 (above the required 
 
51 Competition Commission. V iewed at: https://competitioncommission.mu . WT/TPR/S/ 417 • Mauritius  
 
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  level of 100%). As part of its Support Programme (March 2020 -June 2022) response, the BOM made 
USD 125 million available through commercial banks as special relief funds to help meet cash flow 
and w orking capital requirements of economic operators, including SMEs and small entrepreneurs; 
the funds were made available to banks at a rate of 1% per annum for on -lending to customers at 
the fixed rate of 1.5% per annum. In addition, the cash reserve ratio  applicable to commercial banks 
was reduced from 9 to 8%.  
4.105.   The minimum capital requirement to set up a bank is MUR  400 million (USD  10 million). A 
foreign bank must have operated for at least five years in the jurisdiction of its head office for it to 
obtain a licence as a branch or subsidiary in Mauritius. For the banking sector, the grant of a licence 
may depend on the "convenience and needs of the Community or market to be served" as per 
Section 7(2)(c) of the Banking Act 2004.  
4.106.   Until September 2018, banki ng business was divided into domestic activities ("segment A"); 
and "foreign -source income" ("segment B"). Income from Segment B activities was previously 
entitled to a deemed foreign tax credit (DFTC) (Section 2.4.3), now abolished. Since FY, there is one  
single tax regime for all banks, which are no longer required to split their expenses according to 
these segments; instead, they are taxed in the following way:  
• at a rate of 5% on their overall taxable income for the first MUR  1.5 billion 
(USD  375 million ); 
• at a rate of 15% on the amount exceeding MUR  1.5 billion and up to the amount equivalent 
to the chargeable income for the FY 2017/18; and  
• at a rate of 5% on the chargeable income of the actual year of assessment in excess of 
the chargeable income of the FY 2017/18. For this additional income (over the FY 2017/18) 
to be taxed at the lower rate of 5%, the bank must grant at least 5% of its new credit 
facilities to SMEs in Mauritius; enterprises engaged in agriculture, manufacturing, or 
production of renewable energy in Mauritius; or operators in African or Asian countries.  
4.107.   Banking services are exempt from VAT, except for services provided to mer chants accepting 
a credit card or debit card as payment (merchant's discount), the issue and renewal of credit and 
debit cards, safe deposit lockers services, and services for maintaining customers' accounts.  
4.108.   Mauritius made wide -ranging commitments under t he GATS regarding banking and other 
financial services.52 In 2021, further market access and national treatment commitments on financial 
services were made in Mauritius' trade agreements with China and India. Banking and other financial 
services (excluding  insurance) are defined in a more detailed and specific way in these agreements 
than they have been defined under the GATS; two new services sub -sectors – financial leasing 
(CPC 8112) and trading in derivative products (CPC  81339) – were added to the list of commitments, 
without limitations in Modes 1 to 3.  
4.109.   However, the requirement indicated in Mauritius' GATS Schedule that trading in listed 
securities can be carried out only by FSC -licensed investment dealers continues to apply to all 
entities, including f rom China or India. Trading in shares for own account by commercial banks 
remains subject to BOM approval; services supplied in the exercise of governmental authority, such 
as social security, are excluded from bilateral commitments. The CECPA, in addition , stipulates that 
for the banking sector, granting a licence may also depend on the "convenience and needs of the 
community or market to be served", a provision also present in Mauritius' GATS Schedule.  
4.4.2.3   Insurance  
4.110.   The insurance and reinsurance sector contri buted 2.5% of GVA in 2019, down from 3.1% in 
2013.53 Its structure has not changed much since 2014: Some 12 providers of general insurance 
services insure mostly motor vehicle (73% of the 563,000 policies in force) and account together 
for premiums of MUR  10.3 billion (USD  286 million), after reinsurance of MUR  3.6 billion 
 
52 WTO and World Bank, I-TIP Database . Viewed at: http://i-
tip.wto.org/services/SearchResultGats.aspx . 
53 FSC, Overview . Viewed at: https://www.fscmauritius.org/en/statistics/overview . WT/TPR/S/ 417 • Mauritius  
 
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  (USD  99.8 million). The two main insurance companies (Mauritius Union Assurance and Swan) 
continued to account for over 50% of the market in terms of gross premiums in 2019. General 
insurance also includes accident and (generally short -term) health  insurance , guarantee, liability, 
motor, property, and transport insurance. The long -term insurance market consists mostly of life 
insurance, pensions, and permanent health insurance. The industr y had net premiums of 
MUR 10.24  billion (USD  284 million) in 2019, with Swan Life having the largest share, at 29%. The 
market leader reported in the previous Review (BAI Co Mauritius Ltd) was placed under special 
administration in 2015 to prevent systemic  shock and protect stakeholders' interests.  
4.111.   The FSC licenses insurance and reinsurance companies, as well as insurance brokers, 
company or individual insurance agents, insurance managers, and insurance salespersons.  Licensing 
fees are contained in the Fina ncial Services (Consolidated Licensing and Fees) Rules.54 The minimum 
stated capital for an insurance or reinsurance company is MUR  25 million (USD  6.3 million). 
Insurance premiums are unregulated, and market driven. Motor -third-party liability insurance, 
pleasure craft third -party liability insurance, passenger liability insurance for pleasure craft owners, 
professional indemnity insurance cover for brokers, and marine insurance are compulsory.  
4.112.   In terms of market access, Insurance Regulations 200755 prohib it the insurance of assets 
located in Mauritius by insurance companies based in a foreign country (cross -border supply, or 
Mode 1 under the GATS), except where the Commission is satisfied that, given the circumstances 
and nature of the relevant risks, it w ould be appropriate to do so. Also, according to Regulation 3(3) 
of the Regulations, the above restrictions do not apply to reinsurance contracts and insurance 
contracts providing for export credit insurance. The Commission has granted three such 
authoriza tions since 2013, two for credit risk and one for "Asset All Risk" cover.  
4.113.   There is no cap on foreign participation in the insurance sector. In 2021, the State fully 
owned both the State Insurance Company of Mauritius (SICOM) and the newly created National 
Insurance Company (NIC, see above). The arrangement, provision, or transfer of ownership of any 
contract of insurance or reinsurance under the Insurance Act is exempt from VAT.  
4.114.   Under the GATS, Mauritius bound without limitations the supply through commerci al 
presence (Mode 3) of direct life and non -life insurance services. Foreign insurance companies may, 
like domestic ones, provide either long -term or general insurance but not both.  
4.115.   Mauritius also bound without limitations the cross -border supply, consumpt ion abroad, and 
commercial presence for the supply of services auxiliary to insurance (e.g. consultancy, actuarial, 
risk assessment, and claim settlement services), reflecting the absence of any market access 
limitation or nationality or residence requirem ents to supply these activities in Mauritius.  
4.116.   Mauritius has undertaken additional market access commitments in its 2021 RTA with China 
(Chapter 7 and Annex A).56 For example, for both direct life and non -life insurance, Mauritius has in 
2020 bound Mode 1 ( unbound under the GATS), with the requirement that companies be 
incorporated and licensed in Mauritius. However, the FTA with China states that insurances that are 
compulsory in Mauritius (see above) must be placed in Mauritius.  
4.117.   Mauritius has also bound re insurance and retrocession under the 2021 trade agreement with 
China, as under its GATS commitments. The only limitation specified for Modes 1 and 3 is that at 
least 5% of reinsurance must be placed with the African Reinsurance Corporation.  
4.118.   As at end -Decem ber 2020, there were 8 reinsurance businesses domiciled in Mauritius (down 
from 11 in 2014), 6 of which were foreign -owned. Reinsurance companies domiciled in Mauritius 
 
54 FSC, Financial Services (Consolidated Licensing and Fees)  Rules 2008 . Viewed at: 
https://www.fscmauritius.org/media/1024/financial_services__consolidated_licensing_and_fees__rules_2008.p
df. 
55 EDB, Insurance Regulations 2007 . Viewed at : https://www.edbmauritius.org/sites/default/files/inline -
files/Insurance%20Act.pdf . 
56 Mauritius Trade, Free Trad e Agreement between the Government of the Republic of Mauritius and the 
Government of the People's Republic of China . Viewed at:  http://www.mauritiustrade.mu/res sources/pdf/doc -
1-Mauritius -China -FTA-Text.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  (including Chinese or Indian reinsurers) must be licensed by the FSC, as professional r einsurers and 
may conduct only reinsurance business.  
4.119.   Wider commitments made under the 2021 CECPA cover the full spectrum of life and non -life 
direct insurance (including co -insurance), reinsurance and retrocession, insurance intermediation, 
(such as broker age and agency), and services auxiliary to insurance (such as consultancy, actuarial, 
risk assessment, and claim settlement services).57 Companies must be licensed in Mauritius and 
registered under the Companies Act, and have a satisfactory record of operation of at least three 
years in handling the category and class of insurance business for which a licence is sought.  
4.120.   In January 2016, th e Captive Insurance Act entered into force.58 A captive insurer must 
always have a captive insurance agent in Mauritius, and at least one of its three directors must 
reside in Mauritius.  
4.4.2.4   Securities and other financial services  
4.121.   The main legislation governin g securities trade is the Securities Act (2005), which, inter alia , 
caters for market infrastructure regulation, market intermediaries, offers and issues of securities, 
and disclosure requirements.59 The Act provides for the licensing of securities exchang es, clearing, 
and settlement facilities. As at July 2021, the FSC had licensed two securities exchanges and 
two clearing and settlement facilities. In addition, commercial banks participating in any kind of 
share issue must be approved by the BOM.  
4.122.    Recent developments affecting trade include the following:  
• The Securities (Recognition of Remote Custodians) Rules 2013 allow an entity incorporated 
or registered in a foreign jurisdiction that is recognized by the FSC to hold the custody of 
clients' secu rities and to provide custodial services, and to participate in the clearing and 
settlement of trades on behalf of its clients in a facility licensed by the FSC.  
• In 2021, the different Brokerage Fees Rules were amended to allow investment dealers 
and marke t participants to set their own brokerage fees to be more competitive.  
• The Securities (Authorization of Foreign Investment Dealers) Rules authorized foreign 
investment dealers who are already licensed in another jurisdiction to trade on an 
exchange in Maur itius. Amendments in 2021 enabled the streamlining of the authorization 
process.60 
4.123.   In 1998, Mauritius made wide -ranging GATS commitments regarding trade in securities. 
New commitments for services related to securities markets under the FTA with China and the CECPA 
with India differentiate between bank transactions in securities and securities broking services. The 
FTA with China contains commitments in the following new sectors not covered by the GATS: 
(i) brokerage and other services related to securities  markets (CPC81321), with the limitation that 
an applicant must constitute a subsidiary; (ii)  money broking (CPC  81339); (iii)  asset management 
(CPC 81323); and (iv)  advisory services such as loan broking and financial consultation services 
(CPC 81331 -81332). Only the latter advisory services have been bound in favour of suppliers from 
India.  
4.124.   Finally, for the provision and transfer of financial information and financial data processing 
software, the GATS limitations on Modes 1 and 3 have been removed in bot h FTAs, thus opening 
 
57 Mauritius Trade, Comprehensive Economic Cooperation and Partnership Agreement (CECPA) between 
the Republic of Mauritius and the Republic of India . Viewed at:  
http://www.mauritiustrade.mu/ressources/pdf/cecpa -trade -agreement.pdf . 
58 FSC, the Captive Insurance Act, viewed at: https://www.fscmauritius.org/media/1152/annex -2-
captive -insurance -act-2015-amended -2021.pdf . 
59 FSC, Securities Act 2005 , Government Notice No.  42 of 2016. V iewed at:  
https://www.fscmauritius.org/media/2147/securities -brokerage -fees-for-exchange -traded -funds -on-foreign -
underlyings -amendment -rules-2016.pdf . 
60 FSC, Securities Act 2005 , Government Notice No.  250 of 2019. V iewed at:  
https://www.fsc mauritius.org/media/82175/5 -securities -authorisation -of-foreign -investment -dealers -
amendment.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  services provided in Mauritius to Chinese and Indian computer software firms. However, with respect 
to the settlement and clearing services for securities, both trade agreements specify that 
cross-border supply of securities must be do ne exclusively through a licensed clearing system; a 
similar entry in the GATS schedule applies to commercial presence.  
Telecommunications  
4.4.3.1   Overview  
4.125.   The information and communications technology (ICT) sector, which comprises 
telecommunications services, who lesale and retail trade in ICT products, and other activities such 
as call centres, software development, website development and hosting, multimedia, IT consulting, 
and disaster recovery, has become the third largest sector of the economy after tourism an d financial 
services, contributing 5.2% of the country's GDP in 2020. Around 23,000 people are employed in 
the ICT sector with a value -added contribution of MUR  22 billion (USD  550 million). Close to 
USD 200 million are exports of ICT goods and services in  2020 (Chart 4. 1), but Mauritius is a net 
importer of ICT services. The sector has been growing at the rate of 4.4% annually over 2014 -20. 
During the review period, a massive increase occurred in the number of Internet subscriptions and 
in international ba ndwidth capacity.  
Chart 4.1 Indicators of telecommunications, 2021  
(USD million)  
 
Note:  Broadband Internet refers to connection to the Internet at a speed equal to or greater than 
256 kbps, as the sum of capa city in both directions. Tariff information is sourced from the ICTA, 
based on tariffs commercialized by licensed ISPs.  
Source.  Statistics Mauritius, Information & Communications  Technology . Viewed at: 
https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/ICT/SB_ICT.aspx ; and information 
provided by the authorities.  
4.126.   Telecommunications tariffs and the cost of broadband Internet connections have fallen 
substantially for business and residential users (Chart  4.1), and the variety of services offered and 
their quality have increased substantially since the last Review, ac cording to the authorities.  
4.127.   At December 2020, the same two licensed providers of fixed telephone services were active 
as in 2014 at the time of the previous Review: the former incumbent, Mauritius Telecom (MT), with 
a 86% market share (97% in 2014), and Em tel Ltd. The number of fixed lines increased from 
372,600 in 2014 to 488,000 in 2019, spurred by the introduction of bundled offers of both fixed 
voice and Internet services, together with TV -related content.  
-800-600-400-2000200400600
2013 2014 2015 2016 2017 2018 2019 2020Trade balanceChart 3.[MAU]   Telecom
(USD million)
Total Broadband Subscriptions -(000s)Exports
ImportsICT goods and services
Source: Statistics Mauritius, Information & Communications ​Technology. Viewed 
at:https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/ICT/SB_ICT.aspx; and information provided by the authorities.Note: Broadband Internet refers to connection to the internet at a speed equal to or greater than 256 kbps, as the sum of capacity in both 
directions. Tariff information is sourced from ICTA based on tariffs commercialised by licensed ISPs.Regarding residential en try-level 
broadband internet offers, it should be noted that prices remain unchanged from 2017 to 2020, volume allowances have been imp roved in 
2019.  
(Equivalent per mbps price per month -Rs (excl. VAT)
1.236
195195
45 45 45 45 452.441
2.441
467
467800 800 800 800
05001.0001.5002.0002.5003.000
02004006008001.0001.2001.4001.6001.800
2013 2014 2015 2016 2017 2018 2019 2020
Residential entry-level broadband internet offer
Business entry-level broadband internet offerBroadband Internet 
No. of subscriptionsWT/TPR/S/ 417 • Mauritius  
 
- 100 - 
 
  4.128.   The Government maintains a 33.5% equity stake i n MT; Rincom (formerly France Telecom) 
has a 40% ownership in MT; the National Pension Fund holds 6.55% of its shares; SBM Holdings 
has 19%; and employees of Mauritius Telecom hold 0.96% of its shares.  
4.129.   The same three public land mobile network (PLMN) licen sees are in the market as in 2014: 
EMTEL, with a 35%  market share at end -December 2020 (down from 39% in 2014), Cellplus Mobile 
Communications, a subsidiary of MT (50%, unchanged market share), and Mahanagar Telephone 
(MTML) (1 6% market share, up from 1 1% in 2014). MTML is a 100% foreign -owned subsidiary of 
MTNL, based in India. Emtel is 75% locally owned by Currimjee Jeewanjee, and 25% foreign -owned 
by Bharti Airtel. Cellplus is a 100% subsidiary of MT. These PLMN licensees offer mobile telephony 
services,  including international mobile roaming (IMR) services.61 Additionally, there are 
international long -distance network licensees that offer international voice and international 
bandwidth services. The IMR is not yet regulated in Mauritius, given the bilate ral and multilateral 
relationships that need to be negotiated and the need for reciprocity by mobile network operators 
from other countries, despite recent attempts such as the SADC Roam Like At Home Initiative.  
4.4.3.2   Regulation  
4.130.   The telecommunications sector has  been liberalized since 2001 as a consequence of the 
ICT Act62 and the creation of the ICT Authority (ICTA)63, then under the responsibility of the Ministry 
of Information and Communication Technology (MICT).64 The ICTA is responsible for, inter alia , 
licensing telecommunications service providers, regulating the tariffs for information and 
communication services supplied by licensed operators, prescribing charging principles for the 
determination of interconnec tion rates, and managing the Universal Service Fund, which is designed 
to promote access to ICT services in unserved or under -served areas (see below). All licensed public 
operators are required to submit their proposed tariffs, or alterations thereto, for  determination by 
the ICTA prior to commercializing.  
4.131.   Interconnection among licensed operators is mandatory; operators negotiate its terms, but 
the ICTA can legally step in to arbitrate in case of disputes, based on ICTA charging principles for 
interconnect ion rates. Indeed, determining cost -based interconnection charges is in line with the 
ICTA's philosophy of intervening at the wholesale level in order to allow licensed service providers 
to compete more effectively at the retail level. In August 2008, the ICTA issued a Directive to 
determine the tariffs of interconnection for fixed and mobile access networks, which were 
MUR 0.38/min for calls originated from or terminated onto a fixed network and MUR  0.90/min for 
calls originated from or terminated onto a m obile network. In July 2011, these charges were reduced 
by 33% from MUR  0.90/min to MUR  0.60/min. They have remained unchanged since 2011.  
4.132.   The ICTA has aimed to reduce wholesale tariffs for national bandwidth and international 
bandwidth services, to reduce  the cost of both retail international long -distance calls and Internet 
services, and to enable the provision of their final retail services. According to the authorities, the 
formulation of wholesale tariffs for bandwidth -based services has had knock -on effects on the pricing 
of most telecom services to final end -users. But this positive effect on international voice telephony 
services has been attenuated by corresponding increases in foreign termination rates on various 
calling destinations, and that furt hermore, the fibre moratorium that has been in effective since 
2013 may also have mitigated the downward impact on prices of fixed Internet and voice services.  
4.133.   The Telecom Directive of 2010 regulates termination rates for incoming international 
long-distan ce (ILD) voice calls onto a fixed or mobile access network in Mauritius .65 In 2010, the 
ICTA increased the rate applicable to all ILDs from USD  0.0855 to USD  0.125 per minute, an increase 
 
61 For a full list of licensed providers, see ICTA , License Holders . Viewed at: 
https://www.icta.mu/com_l icences.html . 
62 ICTA, Information and Communication Technologies Act 2001 . Viewed at: 
https://www.icta.mu/docs/laws/ict_act.pdf . 
63 ICTA. V iewed at : https://www.i cta.mu/ . 
64 Ministry of Information Technology, Communication and Innovation. V iewed at: 
https://mitci.govmu.org/SitePages/Index.aspx . 
65 ICTA, Telecom Directive 3 of 2010 . Viewed at: 
https://www.icta.mu/docs/tel2010/Telecom%20Directive%203%20of%202010.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  of about 46%. However, further to ongoing court proceedings in relat ion to this Telecom Directive, 
the termination rates for international incoming ILD calls were not applied in July 2021.  
4.134.   Mauritius aims to maintain a competitive regulatory environment for its ICT sector that 
fosters competition and tackles competition con cerns (Table 3.20). An MOU between the ICTA and 
the Competition Commission (Section 3.3.6) clarifies the role of each institution in dealing with 
competition issues. The ICT Act 2001 also empowers the sector regulator to identify relevant markets 
and deter mine operators with significant market power. The National Strategic Plan 2030 also 
focuses on the Government's digital transformation, cybersecurity, the fight against cybercrime and 
corruption, and artificial intelligence.66 
4.135.   From 2009 to 2019, telecommun ication companies have been subject to a Solidarity Levy 
set at 5% of the book profit and 1.5% of the turnover of the operator. Since 1  July 2020, the levy 
has been calculated at the rate of 5% of the accounting profit and 1.5% of the turnover of the 
opera tor.67 
4.136.   In 2020, amendments were brought to the ICT Act to include a new definition of the 
"universal service", which means an information and communications service including a 
telecommunications service, determined by the ICTA, as being a service of a def ined nature and 
quality, of which the availability, accessibility, or affordability to the end -users is not adequate and 
has to be improved through a designated public operator.68 A Universal Service Fund was established 
in 2008 under the provisions of the  ICT Act.  
4.137.   The ICTA requires that all ICT equipment imported for commercialization and use in Mauritius 
obtains clearance through the ICTA Online Portal in accordance with the Information and 
Communication Technologies (Clearance to Import ICT Equipment) Re gulations 2019.69 
4.138.   Regarding the implementation of 5G and other new technologies, the ICTA's stated 
philosophy is to promote technology neutrality and equitable access to spectrum. Mobile operators 
are currently commercializing 2G, 3G, and 4G services. Foll owing consultations, all mobile operators 
unanimously rejected auctioning as an option for Mauritius to award spectrum, while showing 
interest in acquiring spectrum for the commercial deployment of 5G services. The ICTA invited 
mobile operators to apply fo r a block of spectrum by 6  May 2021.  
4.139.   Regarding the regulation of the submarine cable infrastructure, the Government introduced 
an Open Access Policy at Cable Landing Stations (CLSs) in Mauritius in October 2010. An Explanatory 
Memorandum on cross -connectio n at the CLS explains the process by which the CLS owner would 
extend cross -connection services to eligible licensed operators requesting such connectivity.70 In 
terms of ownership, MT owns two CLSs on mainland Mauritius at Baie Jacotet (SAFE Cable, MARS 
Cable) and at Terre Rouge (LION Cable), together with one CLS on Rodrigues Island at Grand Baie 
(MARS Cable). Emtel Ltd owns one CLS at Arsenal (METISS Cable) on the mainland of Mauritius.  
4.4.3.3   Commitments under trade agreements  
4.140.   Mauritius participated in the WTO  basic telecommunications services negotiations in 1994 
and undertook commitments under the Fourth Protocol to the GATS.  While Mauritius had not until 
2021 negotiated any other trade liberalizing agreement in telecommunications services, the 2021 
trade agr eements with China and India (Section 2.3.2) list the following additional services that were 
not specified under the GATS: electronic mail, voice mail, online information and database retrieval, 
electronic data interchange, and enhanced/value -added facsim ile services (all part of CPC 7523); 
code and protocol conversion; online information and/or data processing (including transaction 
 
66 Ministry of Technology, Communication and Innovation. Digital Mauritius 2030 Strategic Plan . Viewed 
at: https://ncb.govmu.org/portal/sites/ncb/strategicplans/DigitalMauritius2030.pdf . 
67 Income Tax Act , Section  50. 
68 ICTA, Information and Communication Technologies (Universal Service Fund) Regulations 2008 . 
Viewed at: https://www.icta.mu/docs/laws/usf.pdf . 
69 ICTA, Clearance to Import ICT Equipment Guidelines . Viewed at: 
https://www.icta.mu/docs/clearance/Guidelines_clearance.pdf . 
70 ICTA, Explanatory Memorandum to Cross -Connection at Submarine Cable Landing Station . Viewed at: 
https://www.icta.mu/documents/publications/cross -connection_final.pdf . WT/TPR/S/ 417 • Mauritius  
 
- 102 - 
 
  processing (part of CPC 843); paging; private mobile radio equipment rental services; equipment 
sales services; equipment ma intenance services; and mobile satellite -based services.  
4.141.   For these and other telecommunications services, Mauritius has made full market access and 
national treatment commitments for Modes 1 to 3. The only exception is commercial presence for 
voice telepho ny services, where licences for new mobile (including satellite based) and fixed -line 
services are conditional on an economic needs test: "New suppliers should demonstrate qualitatively 
and quantitatively the innovations brought to the mobile landscape in Mauritius, value -added 
activities, new business models, unique branding, significant transfer of technology, foreign direct 
investment inflows and significant job creation in the sector".71 
4.142.   The trade agreement with India specifies in addition that each par ty shall endeavour to 
ensure that suppliers of public telecommunications networks or services in its area provide number 
portability for mobile services designated by that party on a timely basis and on reasonable terms 
and conditions (number portability h as not yet been implemented in Mauritius).  
Transport  
4.143.   Mauritius has a large two -way trade in transport services (Chart 4.2). In 2019, exports of 
transport services consist ed mostly of passenger services such as tourists flying to Mauritius with 
Air Mauritiu s and "other transport services".72 On the import side, expenditure consisted mostly of 
freight costs and other transport services.  
Chart 4.2 Transport services trade, 2013 -19 
(USD  million)  
 
Source:  IMF Data. Viewed at: https://data.imf.org . 
4.144.   Trade in transport services contracted sharply in 2020, impacted by the closure of borders 
and travel restrictions ta ken to counter the COVID -19 pandemic. Exports of transport services 
 
71 FTA, Annex III: Schedules of Specific Commitments on Trade in Services . Viewed at: 
http://fta.mofcom.gov.cn/mauritius/annex/mlqs_fj3 -2_en.pdf . 
72 Imports of transport services are compiled according to the guidelines of the IMF's Balance of 
Payments and International Investment Position Manual , Sixth Edition (BPM6). They include services that are 
auxiliary to transport, including short -term leasing of foreign aircrafts with crew, codeshare agreements with 
foreign airlines, handling charges, navigational, landing and parking fees, and crew cost expenses.  
050100150200250300
2013 2014 2015 2016 2017 2018 2019
Passenger Freight Other (including postal and courier)050100150200250300350
2013 2014 2015 2016 2017 2018 2019Chart 3.[MAU]   Transport services
(USD million)
Source: IMF Data. Viewed at: https://data.imf.org.Exports ImportsWT/TPR/S/ 417 • Mauritius  
 
- 103 - 
 
  amounted to MUR  5 billion in 2020, representing a drop of MUR  9 billion compared to 2019. Imports 
of transport services stood at MUR  15 billion in 2020, which declined by MUR  7 billion com pared to 
the previous year. The bulk of Mauritius' trade is handled by sea transport, while higher -value items 
are transported by air (some 16% of the value of merchandise trade in  2020). Transhipment has 
become a sizeable business, thanks to the existence  of freeport zones, both near the port and at the 
airport where warehousing, merchandizing space, and other infrastructural services are available, 
for re -export to other destinations, mainly other African countries.  
4.4.4.1   Port services  
4.145.   Mauritius is endowed with  two ports – Port Louis Harbour and Port Mathurin (Rodrigues). 
The former is the sole maritime gateway of the country, governed by the Port Acts 1998. The 
Mauritius Ports Authority (MPA) is responsible for the provision of the main port infrastructure, 
superstructure, and other related facilities and is bestowed with controlling and regulatory powers. 
Port Louis Harbour achieved remarkable performance in 2018 -19 (Table 4.12), with growth in 
volume throughput by over 10%. Total container traffic increased by  20%; this double -digit growth 
was mainly attributed to the impressive growth of around 43% in transhipment container traffic. 
Traffic of cruise vessels increased by 22% to 45 calls, with nearly 62,000  passengers on arrival. 
UNCTAD continues to classify Po rt Louis as Africa's most connected port73, providing transhipment 
services to other Eastern and Southern African ports.74 
Table 4.12 Indicators of port traffic, 2013 -20 
Port 2014  2015  2016  2017  2018  2019  2020  
Total vessel calls  3,329  2,947  2,934  3,184  3,379  3,536  2,776  
Total throughput (million tonnes)  8.2 7.9 8.5 8.8 9.8 10.3 9.1 
Container traffic (TEUs)  403,001  361,109  388,514  372,651  451,446  469,011  438,078  
Transhipment container traffic 
(TEUs)  151,203  105,225  122,587  118,707  190,970  192,864  192,342  
Source:  MPA, Port Trade Statistics (CY 2018) . Viewed at: 
http://www.mauport.com/sites/default/files/public/port_trade_statistics_cy2018.pdf . 
4.146.   The Mauritius container terminal (MCT) at Port Louis, which came into opera tion in 1999, 
has an annual throughput capacity of around 750,000  TEUs. However, with continuous improvement 
in container handling mode, the capacity could reach around 1  million TEUs, according to the 
authorities. The navigational channel at Port Louis Ha rbour has a dredged depth of 16.5  metres and 
can accommodate container vessels with a capacity of 12,000  TEUs. Port Louis is currently one of 
the deepest ports in the southwest Indian Ocean.  
4.147.   The MPA, a parastatal body operating under the purview of the Por ts Act 1998, is responsible 
for the regulation, control, administration, development, and operation of seaports and port services 
(including marine services, such as pilotage, which is compulsory for all vessels over 100 gross 
tonnage (GT)).75 Port fees an d handling charges  are regularly benchmarked on other ports so as to 
ensure competitiveness. S ince the 1990s, the MPA has disengaged itself from operations to play 
fully its regulatory and supervisory role. The only operations remaining with the MPA are th e marine 
operations for servicing vessels calling at the Port.  
4.148.   The state -owned Cargo Handling Corporation Ltd (CHCL), operating under a concession 
contract, is the sole operator for container handling activities in Port Louis. It also provides general 
cargo and certain dry bulk handling services. However, cement, wheat, petroleum products, 
molasses, and bitumen are handled by private operators.  
4.149.   Preferential port handling charges are granted by the MPA and the CHCL to encourage 
freeport and transhipment trad e. The MPA waived fully its quay fees of USD  50/TEU on export laden 
containers for the period 23  March -31 December  2020; from January  2021 to 30  June 2023, only 
50% of the quay fees are applicable, i.e. USD  25/TEU instead of USD  50/TEU. As regards the CHCL , 
a total waiver of stevedoring and shore handling charges amounting to USD  97.75/TEU and 
 
73 UNCT AD, Review of Maritime Transport , 2019. V iewed at: 
https://unctad.org/en/PublicationsLibrary/rmt2019_en.pdf . 
74 UNCTAD Stat, Liner Shipping Connectivity Index, Quarterly . Viewed at: 
https://unctadstat.unctad.org/wds/TableViewer/tableView.aspx?ReportId=92 . 
75 MPA. V iewed at: http://www.mauport.com/ . WT/TPR/S/ 417 • Mauritius  
 
- 104 - 
 
  MUR 2,773/TEU, respectively, on export laden containers was granted for the period 
23 March -31 December  2020, and 50% of the above charges thereafter until 30  June 2023. 
4.150.   With a view to encourage bunkering activities at Port Louis Harbour, vessels calling at outer 
anchorage solely for bunkering services will be granted a 75% reduction in anchorage dues for the 
first 24 hours and 50% reduction for the next 48 hours. More over, the cap on GT for computing 
vessel fees calling at anchorage will be reduced from 100,000  tonnes to 35,000  tonnes.  
4.151.   The authorities have declared that Port Louis Harbour applies the International Ship and 
Port Facility Security Code (ISPS Code). A Por t Licensing Committee was set in 2018 to formulate 
procedures relating to the granting of port licences, and to regularly review and update the policy 
for the granting and renewal of port licences.76 Port licences are issued to local companies and local 
citizens; foreigners should incorporate a local company to be eligible for a port licence.  
4.152.   The MPA has embarked on the construction of a cruise passenger terminal facility of 
7,500  m2 at a cost of MUR  831 million (USD  21 million), which is expected to be com pleted by the 
end of 2021. Cruise tourism has also grown dynamically, as the largest cruise companies such as 
MSC, Costa, and Aida Cruises, have mobilized bigger ships to call at Port Louis. A fishing port at 
Fort William is also under project, expected to  be completed in 2023, to construct a breakwater to 
provide a tranquil basin for the berthing of idle fishing vessels for safety and security reasons and 
would also provide a safe haven for mooring of those vessels during adverse weather. The 
900-metre -long breakwater will be constructed in varying water depths of up to 14 metres. The 
project will also comprise dredging and land reclamation works over about 10 hectares, as well as a 
service quay of about 50  metres long and equipped with marine furniture, as  well as associated 
landside facilities, to enable ocean -going vessels to be serviced.  
4.4.4.2   Maritime transport  
4.153.   Maritime transport is under the responsibility of the Ministry of Blue Economy, Marine 
Resources, Fisheries and Shipping.77 Most shipping services, including liner trade, are under the 
control of foreign shipping companies, although a state -owned shipping company with exclusive 
rights caters for freight and passenger traffic to and from Rodrigues and the outer islands; it is a lso 
engaged in regional feeder services. A total of 166 vessels were registered under the Mauritian flag 
as at end -May 2014, and they together accounted for a total of GT 192,302. As at 17  May 2021, 
133 vessels were registered for a total of 167,305  GT. 
4.154.   The Merchant Shipping Act promulgated in 200978 defines requirements for Mauritian ship 
registration. Only a Mauritian citizen or company (with its directors' meetings held regularly in 
Mauritius), or a maritime entity, can register a ship under the Mauritia n flag. Vessels registered 
locally are granted a 50% discount on pilotage, tug services, and anchorage; and they may benefit 
from, inter alia, a 20% discount on quay fees and seaman welfare dues. A tax exemption on freight 
earnings is also granted to local ly registered vessels; a waiver is also available from the requirement 
for a work permit for foreigners working on board a Mauritian flagship. Also, locally registered vessels 
are exempt from paying customs and excise duties on ships' stores, consumables, spare parts, and 
bunkers.79 No capital gains tax is payable upon the sale or transfer of a Mauritian flagship or of the 
shares in a shipping company, and no estate duty is payable on inheritance of its shares. Mauritius 
operates an international registry a s per the Merchant Shipping (Registration of Ships) Regulations 
2009.  
 
76 MPA, Port Louis Harbour, Annual Report 2019 . Viewed at: 
http://www.mauport.com/sites/default/files/public/Annual -Report -2019.pdf . 
77 A list of acts and regulations concerning mar itime transport was viewed on the Ministry of Blue 
Economy, Marine Resources, Fisheries and Shipping website: 
https://blueconomy.govmu.org/SitePages/Index.aspx . 
78 Ministry of Blue Economy, M arine Resources, Fisheries and Shipping, Merchant Shipping Act 2007 . 
Viewed at: 
https://blueconomy.govmu.org/Documents/Marine%20Legislations/0.1%20Merchant%20Shipping%20Act%20
2007.pdf . 
79 Ministry of Blue Economy, Marine Resources, Fisheries and Shipping, Registration of Ships under the 
Mauritian Flag . Viewed at: 
https://blueconomy.govmu.org/Pages/Departments/Shipping%20Division/Registration.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  4.155.   There are several other publicly owned bodies and companies operating in the Mauritian 
maritime transport sector; those involved in international trade are Mauritius Cargo Community 
Services, Mauritius Network Services, and Mauritius Shipping Corporation.80 
4.4.4.3   Land transport  
4.156.   The road network is some 2,000 km long, of which 1,045 km are motorways or major roads. 
The development of the first Light Rail Transit System has been under way since 2 017, with the 
support of a USD  260 million grant from the Government of India. Three new laws, namely the 
National Land Transport Authority Act 2019, the Light Rail Act 2019, and the Road Traffic 
(Amendments No.  2) Act 2019, were enacted in Parliament in A ugust 2019.  
4.4.4.4   Airport services  
4.157.   Air transport grew strongly (Table 4.13), largely driven by tourism, only to collapse in 2020 
as a result of the COVID -19 crisis.  
Table 4.13 Air transport passenger statistics, 201 3-20 
Type of transport  2013  2015  2019  2020  
Passengers      
Domestic  125,989  159,265  197,432  118,950  
International  2,657,803  3,038,043  3,686,624  860,839  
Total 2,783,792  3,197,308  3,884,056  979,789  
Cargo  48,988  53,586  62,716  25,361  
Source:  Airports of Mauritius, Airport Facts & Figures . Viewed at: https://aml.mru.aero/index.php/ssr -
international/facts -figures . 
4.158.   Mauritius has one international airport at Port Louis (the Sir Seewoosagar Ramgoolam (SSR) 
International Airport) and one domestic airport, the Plaine Corail Airport, located on Rodrigues 
Island. The SSR International Airport is owned and operated by Airports of Mauritius Ltd (AML), a 
public company in which the Government is the major shareholder. The Plaine Corail Airport is 
managed by Airport of Rodrigues, a fully owned subsidiary company of AML.  
4.159.   Ground handling services at the SSR International Airport are provided by two private 
companies, Air Mauritius a nd Ground2Air.81 Ground2Air is part of IBL Ltd, the largest private 
business group in Mauritius. And on Rodrigues, these services are provided by Air Mauritius.  
4.4.4.5   Air transport services  
4.160.   Mauritius' airline industry, like that in many other countries, could no t resist the coronavirus 
pandemic in 2020, the ensuing closure of borders in almost all markets, and the cessation of all 
international and domestic flights. An amount of MUR  9 billion (USD  225 million) was earmarked in 
the Budget Estimates 2020/2021, as s upport to the national carrier Air Mauritius has around 40% 
capacity share for international passenger traffic; prior to the pandemic, it served 20 destinations 
directly, as well as codeshare destinations in Australia, Asia, Africa, islands in the Indian O cean, and 
Europe. Some 22 other airlines provided scheduled, as well as seasonal, passenger transport 
services to around 17 countries.  
4.161.   Air Mauritius filed for bankruptcy protection in April 2020, after flapping wings during several 
difficult years before t he COVID -related crisis. In 2020, a Transformation Steering Committee was 
set up to address the financial difficulties of the airline and review its business model.82 The 
Government directly owns 44% of the Air Mauritius Holding Company; in addition, the S tate 
 
80 MPA, Port Louis Harbour, Annual Report 2019 . Viewed at: 
http://www.mauport.com/sites/default/files/public/Annual -Report -2019.pdf . 
81 Ground2Air. V iewed at: https://www.ground2air.mu/ . 
82 Air Mauritius, Statement fro m the Joint Administrators . Viewed at: 
https://www.airmauritius.com/docs/default -source/airmauritius_news/state ment-from-the-joint-
administrators.pdf?sfvrsn=c0dece2d_2 . WT/TPR/S/ 417 • Mauritius  
 
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  Investment Corporation holds 18.03% of Air Mauritius Holding Company, plus 4.54% in Air Mauritius 
Ltd. The Government has no plans to divest itself of these shares.  
4.162.   Market access for air transport services is governed by the Civil Aviation Act 1974 an d its 
associated regulations, which are in line with the provisions of the 1944 Convention on International 
Civil Aviation. The Department of Civil Aviation regulates air transport services.83 
4.163.   Mauritius' market access policy consists of gradual liberalizat ion through bilateral air service 
agreements (BASAs) (Table  4.14). Traffic rights are allocated on a bilateral basis that reflects the 
current and estimated future point -to-point traffic, as well as connecting traffic. BASAs govern the 
allocation of traffi c rights, designation, and frequency entitlements. Tariffs are set freely by airlines 
in accordance with the relevant article of the BASAs.  
Table 4.14 Air Transport Agreements, 2021  
Partner  Entry 
into 
force  5th 7th Coop Designation Withholding Pricing Capacity ALI 
Australia  1995 
2016 Y N Y M SOEC  FP PD 9.0 
Belgium  1993 N  N Y  S SOEC  FP PD 6.0 
Brazil  2015 N N Y M SOEC  FP PD .. 
China  1995 Y N Y M SOEC  FP PD 1.0 
Congo  2015 N N Y M SOEC  FP PD .. 
Czech  Republic  2015 N N Y M SOEC  FP PD .. 
Finland  2016 N N Y M SOEC  FP PD .. 
France  1979 Y N N D SOEC  FP PD 6.0 
Germany  1974 
2016 Y N N M SOEC  FP PD 10.0 
India 1972 Y N Y M SOEC  FP PD 6.0 
Kenya  1979 Y N Y M SOEC  FP PD 6.0 
Maldives  2013 Y N Y M SOEC  FP PD .. 
Netherlands  1973 Y N Y M SOEC  FP PD 8.0 
New Zealand  2016 N N Y S SOEC  FP PD .. 
Nigeria  2015 N N Y M SOEC  FP PD .. 
Pakistan  1979 N N Y M SOEC  FP PD 6.0 
Portugal  2017 N N Y M SOEC  FP PD .. 
Russian 
Federation  1973 N N N M SOEC  FP PD 0.0 
Rwanda  2015 N N Y M SOEC  FP PD .. 
Seychelles  1995 N N Y M SOEC  FP PD 1.0 
Singapore  1989 Y N N M SOEC  FP PD 6.0 
Switzerland  1979 Y N N S SOEC  FP PD 6.0 
United 
Kingdom  1973 
2009 Y N Y S SOEC  FP PD 28.0 
Viet Nam 2015 N N Y M SOEC  FP PD .. 
Zambia  1993 Y N N S SOEC  FP PD 6.0 
Zimbabwe  1990 
2015 N N Y M SOEC  FP PD .. 
.. Not available.  
Note:  Coop: Clause allowing cooperation among airlines (i.e.  code sharing) S: single designation; M: 
multiple designation; SOEC: substantial ownership and effective control; FP: free pricing; PD: 
predetermined capacity; ALI: Air Liberalization Index.  
Source:  WTO Secretariat, Quasar database; and information provided by the authorities.   
4.164.   Cabotage by foreign companies is not allowed. The Port Louis –Rodrigues route is currently 
served exclusively by Air Mauritius. Air Austral, based in Reunion, has traffic rights to operate 
between Reunion and Rodrig ues. Finally, foreign ownership of national carriers is restricted to 49% 
 
83 Department of Civil Aviation. Mission . Viewed at: https://civil -
aviation.govmu.org/Pages/About%20us/Missio n-%26-Vision.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  of shares (Table  2.4). Indeed, only a "qualified" company duly incorporated in Mauritius, with at 
least 51% shares controlled by Mauritian nationals, may be granted an air operator c ertificate. Also, 
Mauritius allows some charter and special flights, on a case -by-case basis, on routes that are not 
served by airlines operating scheduled air services. However, in some specific and exceptional cases, 
charter operations are also allowed o n routes served by airlines operating scheduled services.  
Tourism  
4.165.   Between 2014 and 2019, tourism was one of Mauritius' fastest -growing sectors, accounting 
for well over 8% of GDP and expanding by over 4% annually in real terms, thanks to a significant 
increase in international tourist arrivals (Chart 4.3).84 Net exports of travel services amounted to 
over USD  200 million, consisting of both business and personal travel. The country ranked 54th of 
140 countries in the World Economic Forum's 2019 Travel and T ourism Competitiveness Report,  and 
the best performer in Africa. In addition to the island's natural beauty, this performance reflects an 
efficient prioritization of the travel and tourism sector by the Government since the 1990s, as 
witnessed by exhaustiv e GATS commitments.85 This has been supported by a good overall transport 
network, simple visa requirements, and a favourable business environment, thanks to relatively low 
corporate taxes and an effective legal and administrative system.86 However, the WE F report calls 
for an expansion of the amount of protected areas (where Mauritius ranks 140th), and for better 
protection of the country's threatened wildlife. In addition, the country ranks unfavourably on price 
competitiveness (123rd).  
4.166.   As can be seen fro m the Chart 4.3, the expansion until 2019 was supported by high and 
rising FDI flowing into the tourism sector, particularly in those real estate schemes designed for 
foreign investors that are described below. The tourism sector has a strong impact on the  rest of 
the economy, as Mauritius maintains a strong domestic supply chain involving the use and promotion 
of local products. Also, tourism services rely on environmental policy to market Mauritius as a 
zero-carbon footprint destination.  
4.167.   Following the COV ID-19 pandemic, however, the number of tourist arrivals for the 
first semester of 2020 decreased by 53% according to estimates by Statistics Mauritius. Tourism 
was then hit by an environmental disaster due to an oil spill in July 2020.87 
4.168.   The Ministry of Tourism is responsible for tourism policy in Mauritius. The Tourism Authority88 
and the Mauritius Tourism Promotion Authority89, both under the overall responsibility of the Ministry 
of Tourism, are responsible for promoting the sustainable dev elopment of the tourism industry and 
for promoting Mauritius abroad.  
 
84 Statistics Mauritius, International Travel and Tourism – Year 2019 . Viewed at: 
https://statsmauritius.govmu.org/Pages/Statistics/ESI/Tourism/Tourism_Yr19.aspx . 
85 A summary of Mauritius' GATS commitments on tourism services is provided in WTO  document 
GATS/SC/55, 15 April 1994 . Viewed at : 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/SCHD/GATS -SC/SC55.pdf .  
86 WEF, Travel & To urism Competitiveness Report 2019 . Viewed at:  
http://www3.weforum.org/docs/WEF_TTCR_2019.pdf . 
87 The MV Wakashio , a Japanese -owned bulk carrier operating under the Panamanian flag and travelling  
from China to Brazil, ran aground off the coast of Mauritius , releasing 1,000 tonnes of oil into lagoons.  
88 Tourism Authority. V iewed at: http://www.tourismauthority.mu/en/ . 
89 Mauritius Travel. V iewed at:  https://www.tourism -mauritius.mu/ . WT/TPR/S/ 417 • Mauritius  
 
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  Chart 4.3 Expansion of the Mauritian tourist sector, 2008 -20 
 
a Covering the components of "accommodation and food service activities", "tr ansport (including air 
travel)", "recreational and leisure", and "manufacturing", attributable to inbound tourism. The data 
for 2020 are provisional.  
b Real estate activities refer to the Integrated Resort Scheme, Real Estate Scheme, Invest Hotel 
Scheme, P roperty Development Scheme, and Smart City Scheme.  
Source  Statistics Mauritius, International Travel & Tourism. Viewed at: 
https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/Tourism/SB_Tourism.aspx ; Bank of 
Mauritius (2020), Monthly Statistical Bulletin , December. Viewed at: 
https://www.bom.mu/publications -statistics/monthly statistical bulletin ; and IMF Data. Viewed at: 
https://data.imf.org . 
4.169.   Mauritius has 112 licensed hotels in operation and total capacity of 13,489 rooms (2019). 
The Govern ment has an equity stake in several hotels through the SIC (Table 3.19). FDI in the 
tourism sector is subject to certain conditions, which have slightly changed during the review period 
(Table  4.15). In 2016, the Property Development Scheme replaced both t he Integrated Resort 
Scheme of 2002 and the Real Estate Scheme of 2007 as the only way for foreigners to acquire land 
or real estate in Mauritius, subject to approval (Table 4.1 5).90 Purchases must be financed with funds 
transferred from abroad through the  banking system.91 
Table 4.15 Provisions on foreign investment in the tourism sector, 2021  
Sector/activity  Investment provision  
Acquisition of hotels, 
restaurants, and other 
property  To acquire business property or residential properties under pre -approved 
schemes or to acquire shares in a company that owns immoveable property in 
Mauritius, non -citizens require prior authorization from the Economic 
Development Board under the Non -Citizens (Property Restriction) Act. Acquisition 
of shares requires authorization from the Prime Minister's Office. The project 
proposal must bring added value and meet "quality tourism" objectives. Proposals 
for new restaurants are approved if, inter alia , the project presents potential 
added value in terms of innovation, new types of food, filling -in of gaps in the 
tourism product portfolio, investment, and quality standards. FDI in existing 
restaurants is authorized only if the existing establishment is up graded by major 
renovation or refurbishment.  
 
90 Economic Development Board, Property Development Scheme (PDS) Guidelines , July 2020. Viewed 
at: https://www.edbmauritius.org/sites/default/files/2020 -
09/Guidelines%20for%20the%20Property%20Development%20Scheme.pdf . 
91 Economic Development Bank, Invest, Work and Reside: Live in Mauritius . Viewed at: 
https://www.edbmauritius.org/info -centre/live -mauritius . 
0%2%4%6%8%10%12%
02004006008001,0001,2001,4001,600
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020 Tourist arrivals % of GVA('000)Chart 4.[MAU]  Expansion of the Mauritian tourist sector, 2009 -20
Covering the components of  "accomodation and food service activities", "transport(incl.air travel)","recreational and leisure" 
and "manufacturing", attributable to inbound  tourism. The data for 2020 is provisional.a
a
Source: b Real estate activities refer to Integrated Resort Scheme, Real Estate Scheme, invest Hotel Scheme, Property Development Schem e, 
and Smart City Scheme. The data for 2019, which include essentially the Bank's estimates for FALS, will be reallocated once r esults 
from FALS are finalised. The data for 2020 refers to the first three quarters of 2020. The data for 2019 and 2020 are preliminary 
estimates.
Statistics Mauritius, ​International Travel & Tourism. Viewed at: 
https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/Tourism/SB_Tourism.aspx; Bank of Mauritius (2020), Monthly 
Statistical Bulletin, December. Viewed at: https://www.bom.mu/publications -statistics/monthly -statistical -bulletin; and IMF 
Data. Viewed at: https://data.imf.org.   International tourism arrivals FDI inflows and trade in travel services
(USD million) b
050100150200250300350400450
02004006008001,0001,2001,4001,6001,8002,000
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020Travel exports
Travel imports
FDI inflows in real estate
activitiesWT/TPR/S/ 417 • Mauritius  
 
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  Sector/activity  Investment provision  
Tourist residences and 
guesthouses  Non-citizens may manage residential property only under the Property 
Development Scheme (PDS), which replaced the Integrated Resort Scheme (IRS) 
and the Real Estate Scheme (RES). It allows the development of a mix of 
residences for sale to non -citizens, citizens, and members of the Mauritian 
Diaspora. For investments of at least USD  375,000, in 2021, a non -citizen was 
eligible for a 10 -year residence permit; for inves tments greater than 
USD 500,000, the residency permit lasts as long as the property ownership. The 
PDS is also a demarcation from the IRS and the RES as it does not differentiate 
between small and big landowners and harmonizes the registration duty to a 
single rate of 5%, instead of USD  70,000 on registration of a deed under the IRS 
and USD  25,000 under the RES.  
Boat houses  Foreign investment in boathouses may be approved in cases where the promoter: 
(i) holds a permanent residence permit; or (ii)  is the s pouse of a Mauritian citizen.  
Commercial pleasure 
craft licence  Foreign investment in the pleasure craft sector is at least MUR  20 million 
(USD 5 million). Any innovative project from foreign investors is examined on its 
own merit, irrespective of the quantum of investment, and foreign investment in 
any existing pleasure craft project is limited to 30%.  
Diving centres  Maximum foreign shareholding of up to 30% is authorized in diving centres.  
Tour operator and travel 
agency services, car 
rental  None, except the project proposal must meet the licensing requirements.  
 
Source:  WTO Secretariat, based on information provided by the authorities.  
4.170.   All hotels and other tourist accommodations are subject to the 15% general corporate tax 
on profits, and the standard VAT of 15% on sales. Cosmetic surgery was VAT zero -rated in October 
2020 to boost medical tourism (Table 3.9). The Invest Hotel Scheme all ows developers to finance 
the development of a hotel project by allowing them to sell villas, rooms, or other components that 
form part of the hotel to individual buyers who lease the property back to the hotel and may stay in 
it for up to 45 days annually . 
4.171.   An Environment Protection Fee of 0.85% is levied on the turnover of hotels,  guesthouses, 
or tourist residences of more than four bedrooms , as well as on hotel management companies and 
tour operators. This fee was suspended from March 2020 until 31  Decemb er 2020.  
4.172.   A Passenger Fee (PF) and a Passenger Solidarity Fee (PSF) are provided for by the Civil 
Aviation Act. The PF of MUR  1,400 (USD  35) is levied on every passenger aged 12 and above leaving 
Mauritius by air (MUR  700 for children under 12). The current  PSF is MUR  40 (USD  1) on every 
passenger travelling economy class and MUR  80 on other classes.  
Professional and other business services  
4.173.   Mauritius has no professional or other business services in its 1994 GATS Schedule of Specific 
Commitments. The specifi city of many of these services is that their supply is often conditional on 
the degree to which natural persons can move physically (Mode 4) from one country to another to 
access a given market. A summary of market access conditions for foreign suppliers i n certain 
regulated professional services is presented in Table 4.1 6. The information is coupled with sectoral 
provisions listed in the recent FTAs with China and India, which are similar between the 
two agreements and provide the current access conditions  granted to service suppliers from these 
two countries for professional services. In addition, in 2021 Mauritius made market access and 
national treatment commitments to China and India in computer services, R&D services, rental and 
leasing services, and s everal other business services.92  
 
92 Mauritius Trade  Easy, Mauritius -China Free Trade Agreement (FTA) . Viewed at:  
https://www.mauritiustrade.mu/en/trade -agreements/china ; and Comprehensive Economic Cooperation and 
Partnership Agreement (CECPA) between the Republic of Mauritius and the Republic of India . Viewed at : 
http://www.mauritiustrade.mu/ressources/pdf/cecpa -trade -agreement.pdf . WT/TPR/S/ 417 • Mauritius  
 
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  Table 4.16 Market access commitments in professional sectors, 2021  
Sector, number of 
professionals or 
enterprises, law, 
national 
association  Market access  Provisions containe d in 
the FTAs with China and 
India  
Accountants and 
chartered 
accountants  (3,301 
professional 
accountants, 317 
public accountants, 
179 companies)  
Financial Reporting 
Act 
Mauritius Institute of 
Professional 
Accountants  Registration with the Mauritius Institute of Professional 
Accountants is compulsory. The recognized overseas accountancy 
institutes for professional accountancy education include: 
(i) Association of Chartered Certified Accountants; (ii)  Chartered 
Institute of Management Account ants; (iii)  Institute of Chartered 
Accountants in England and Wales; (iv)  Institute of Chartered 
Accountants of Scotland; (v)  Institute of Chartered Accountants 
of Ireland; (vi) Institute of Chartered Accountants of India; and 
(vii) South  African Institute  of Chartered Accountants. Individuals 
who are members of other professional accountancy bodies, with 
the required qualification in accountancy and at least three years' 
practical experience may also apply to register as a professional 
accountant.  Mode 3 o nly in the form of 
joint ventures, with foreign 
majority ownership 
permitted. Mode 1 
suppliers must be 
registered under the FTA 
with India.  
Auditors  
Financial Reporting 
Act 
Financial Reporting 
Council  
Number of licensed 
auditors: 221  
Number of audit 
firms: 114  Auditors are required to obtain a practicing licence from the 
Financial Reporting Council. The Financial Reporting Act 2004 
stipulates that no foreign auditor shall be, or shall act as, the 
auditor of a company holding a Global Business Licence under the 
Financial Services Act, unless authorized or licensed by the 
regulatory body of the foreign jurisdiction and approved by the 
Financial Reporting Council.  Mode 3 only in the form of 
joint ventures, with foreign 
majority ownership 
permitted. Mode 1  
suppliers must be 
registered under the FTA 
with India.  
Engineers  
Registered 
Professional 
Engineers (RPE) 
Council Act Council 
of RPEs in Mauritius  
Number of 
professional 
engineers: 1,300  Market access is not directly limited; however, engineers must be 
registered with the Council of RPEs in Mauritius and meet the 
necessary stipulations, including having qualifications that are 
recognized by the Council.  Mode 4: Engineers from 
China or India not 
possessing a UK Chartered 
Status require 10 years' 
experienc e in their 
respective field and should 
be registered with the 
relevant institute of 
engineers of China or 
India. Foreign engineering 
firms must obtain a 
provisional registration 
with Construction Industry 
Development Board to bid 
for a project in Mauritius . 
Lawyers (225 
professional 
attorneys, 900 
barristers as at 
2019)  
Law Practitioners Act 
2008 (Mauritius Law 
Society, Mauritius 
Bar Association)  Only Mauritian citizens can practice law in Mauritius; market 
access for foreigners is limited to providing legal services within a 
domestic law firm, foreign law firm, or a joint law venture. 
Provision of legal services is limited to international law and 
dispute resolution and on the possible impact of Mauritian law on 
foreign or international law. I n addition, the FSC also requires 
that: (i) the foreign law firm is qualified, licensed, or regulated as 
such in its home jurisdiction; (ii) two foreign lawyers qualified in 
the foreign jurisdiction are employed by or are part of the entity; 
and (iii) the applicant has a physical establishment in Mauritius.  Domestic law: Modes 1, 2, 
and 3: No restriction, 
except for Mauritius 
citizenship requirement.  
Foreign or international 
law: 
Modes 1, 2 and 3: No 
restriction.  
Notaries (65)  
Notary Act of 208 
(Association of 
Notaries)  Access to the market is restricted to citizens of Mauritius of at 
least 25 years of age with an overall limit of 100 notaries, subject 
to the approval and authorization of the Prime Minister in 
consultation with the Attorney -Gener al.   WT/TPR/S/ 417 • Mauritius  
 
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  Sector, number of 
professionals or 
enterprises, law, 
national 
association  Market access  Provisions containe d in 
the FTAs with China and 
India  
Medical services and 
Pharmacists (3,290 
doctors in 2019, 536 
pharmacists in 
2019)  
Medical Council Act  
Medical Council of 
Mauritius  
Pharmacy Council 
Act 
Veterinary Council of 
Mauritius (100 
veterinary surgeons)  
 Medical practitioners are required to be registered with the 
Medical Council of Mauritius. Although non -citizens can be 
permitted to practice, they can only be registered as medical 
practitioners/specialists on a temporary basis, subject to Prime 
Minister Office's approval.  The con ditions enabling eligibility for 
registration as a pharmacist in Mauritius fall in four categories: 
Mauritian citizenship, disciplinary and health records, academic 
qualifications, and professional qualifications. According to the 
Pharmacy Council Act 2015 , applicants of a licence must be 
citizens or residents of Mauritius. Foreign and visiting 
pharmacists registered under Sections 24 and 25 of the Act, 
respectively, are exempted from that obligation.  For veterinary surgeons: 
Mode  1: Unbound. Modes  2 
and 3:  No restriction. 
Mode  4: The number of 
surgeons registered each 
year may be limited 
depending on their total 
number.  
For mid-wives, nurses, 
physiotherapists, and para -
medical personnel: 
Modes  2 and 3: No 
restriction. Mode 4: Their 
number may be limited 
depending on the total 
number of professionals.  
Source:  WTO Secretariat, based on information provided by the authorities.  
 
 WT/TPR/S/ 417 • Mauritius  
 
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  5  APPENDIX TABLES  
Table A1. 1 Merchandise exports by group of products, 2014 -20 
 
2014  2015  2016  2017  2018  2019  2020a 
Total exports (USD  million)  2,650.9  2,450.0  2,197.6  2,078.3  1,982.2  1,870.4  1,538.3   
(% of total)  
Total primary products  33.4 31.9 39.5 42.0 39.1 39.6 43.3 
 Agriculture  32.8 31.2 37.5 40.0 37.3 37.7 40.9 
 Food 31.9 30.2 36.4 38.8 36.3 36.4 39.6 
 0371 – Fish, prepared or 
preserved, n.e.s.; caviar and 
caviar substitutes prepared from 
fish eggs  12.1 10.5 12.0 14.2 14.5 13.6 15.0 
 0612 – Other beet or cane sugar 
and chemically pure sucrose, in 
solid form  6.8 6.1 7.6 7.6 3.7 5.7 6.2 
 0611 – Sugars, beet or cane, 
raw, in solid form  2.7 2.8 3.3 4.0 3.7 4.6 5.8 
 0342 – Fish, frozen  3.3 3.9 4.5 4.1 6.0 5.0 4.9 
 0019 – Live animals, n.e.s.  0.9 0.8 0.9 1.0 1.0 1.2 2.1 
 Agricultural raw material  0.9 1.0 1.1 1.2 1.1 1.3 1.3 
 Mining  0.6 0.7 2.0 1.9 1.8 1.9 2.4 
 Ores and other minerals  0.4 0.4 0.4 0.1 0.0 0.3 1.0 
 Non-ferrous metals  0.1 0.0 0.1 0.3 0.6 0.7 1.1 
 Fuels 0.1 0.3 1.5 1.6 1.1 0.9 0.3 
Manufactures  66.1 67.8 60.0 56.9 60.5 60.3 56.5 
 Iron and steel  0.3 0.3 0.1 0.2 0.1 0.0 0.1 
 Chemicals  3.8 3.8 4.3 4.5 4.8 4.6 5.2 
 Other semi -manufactures  5.6 5.8 4.3 4.9 5.6 6.7 5.4 
 6672 – Diamonds (other than 
sorted industrial diamonds)  4.2 4.7 3.2 3.0 4.0 4.9 3.3 
 Machinery and transport equipment  14.3 15.5 7.9 5.0 4.1 3.8 4.1 
 Power generating machines  0.1 0.2 0.1 0.1 0.1 0.1 0.1 
 Other non -electrical machinery  0.6 1.3 0.6 1.1 0.5 0.7 1.3 
 Office machines & telecommunication 
equipment  11.8 13.0 5.4 1.9 2.5 1.7 1.2 
 Other electrical machines  0.8 0.7 0.7 0.5 0.4 0.5 0.6 
 Automotive products  0.2 0.1 0.2 0.1 0.1 0.1 0.2 
 Other transport equipment  0.7 0.3 0.9 1.3 0.5 0.7 0.6 
 Textiles  4.5 4.4 4.6 5.3 5.6 7.0 7.6 
 Clothing  30.3 29.9 30.0 29.0 31.1 29.1 25.6 
 Other consumer goods  7.4 8.0 8.8 8.1 9.2 9.1 8.5 
Other  0.4 0.4 0.5 1.1 0.4 0.1 0.2 
a Provisional.  
Note:  Based on SITC Rev. 3. Excluding ships and shores and bunkers.  
Source:  WTO Secretariat calculations, based on Statistics Mauritius, External Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx . 
 WT/TPR/S/ 417 • Mauritius  
 
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  Table A1. 2 Merchandise imports by group of products, 2014 -20 
 
2014  2015  2016  2017  2018  2019  2020a 
Total imports (USD  million)  5,618.2  4,792.9  4,654.3  5,245.3  5,670.9  5,599.6  4,225.7   
(% of total)  
Total primary products  43.5 40.8 40.9 44.1 44.1 42.4 42.9 
 Agriculture  23.3 24.7 26.4 26.4 23.1 23.0 26.6 
 Food 21.2 22.3 24.2 24.0 21.0 20.8 24.7 
 0342 – Fish, frozen  5.1 4.6 5.5 5.6 4.5 4.1 4.7 
 222 – Milk and cream, 
concentrated or sweetened  1.5 1.2 1.3 1.1 1.1 1.1 1.5 
 0423 – Rice, semi -milled or 
wholly milled  1.0 1.0 0.8 0.8 0.9 0.9 1.3 
 1222 – Cigarettes containing 
tobacco  1.2 1.3 1.3 1.3 1.1 1.1 1.2 
 0989 – Food preparations, n.e.s.  0.8 0.9 1.0 0.9 0.9 0.9 1.2 
 0484 – Bread, pastry, cakes, 
biscuits  and other bakers' wares  0.5 0.6 0.7 0.7 0.7 0.7 1.0 
 Agricultural raw material  2.1 2.4 2.2 2.4 2.1 2.2 1.9 
 Mining  20.2 16.1 14.6 17.8 21.0 19.4 16.3 
 Ores and other minerals  0.2 0.2 0.2 0.1 0.2 0.3 0.4 
 Non-ferrous metals  0.8 0.8 0.7 0.8 0.8 0.8 0.9 
 Fuels 19.1 15.1 13.6 16.9 20.0 18.3 15.0 
Manufactures  56.1 58.8 58.4 55.1 55.4 57.3 56.7 
 Iron and steel  1.6 2.2 1.6 1.7 2.0 2.1 2.3 
 Chemicals  7.8 8.5 8.9 8.3 8.5 8.7 10.0 
 5429 – Medicaments, n.e.s.  1.8 2.1 2.2 2.0 2.2 2.4 3.3 
 Other semi-manufactures  9.0 9.9 8.7 8.3 8.6 9.5 9.3 
 6672 – Diamonds (other than 
sorted industrial diamonds)  2.0 2.2 1.4 1.2 1.6 1.5 1.0 
 6612 – Portland cement, 
aluminous cement, slag cement, 
supersulphate  cement and 
similar hydraulic cements  0.8 1.0 0.8 0.6 0.7 0.9 1.0 
 Machinery and transport equipment  24.5 24.5 25.0 23.3 23.0 23.8 22.1 
 Power generating machines  0.3 0.4 0.5 0.6 0.9 0.4 0.3 
 Other non -electrical machinery  4.3 4.4 5.3 5.1 4.9 5.4 5.2 
 Agricultural machinery and 
tractors  0.2 0.2 0.2 0.2 0.2 0.2 0.3 
 Office machines & 
telecommunication equipment  9.7 10.4 7.5 5.5 6.4 5.9 5.4 
 7643 – Transmission apparatus 
for radio -telephony, 
radio-telegraphy, 
radio-broadcasting or television  5.8 6.5 3.2 2.2 2.4 2.6 2.2 
 Other electrical machines  2.8 3.0 3.3 3.4 3.3 3.2 3.0 
 Automotive products  5.0 5.4 6.4 6.6 6.6 7.0 6.3 
 7812 – Motor vehicles for the 
transport of persons, n.e.s.  3.2 3.8 4.1 4.5 4.4 4.4 4.1 
 7821 – Motor vehicles for the 
transport of goods  0.8 0.8 1.0 0.9 1.1 1.3 1.2 
 Other transport equipment  2.3 0.9 2.1 2.1 0.9 1.9 1.9 
 7916 – Railway or tramway 
coaches, vans and trucks, self -
propelled  0.0 0.0 0.0 0.0 0.0 0.7 0.9 
 Textiles  4.8 5.1 4.9 4.5 4.2 3.8 3.9 
 6513 – Cotton yarn, other than 
sewing thread  0.8 0.8 0.8 1.0 0.8 0.8 0.8 
 Clothing  1.6 1.5 1.6 1.7 1.6 1.9 1.8 
 Other consumer goods  6.8 7.0 7.7 7.3 7.5 7.5 7.3 
Other  0.4 0.5 0.7 0.7 0.5 0.3 0.4 
a Provisional.  
Note:  Based on SITC Rev. 3.  
Source:  WTO Secretariat calculations, based on Statistics Mauritius, External Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx . WT/TPR/S/ 417 • Mauritius  
 
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  Table A1. 3 Merc handise exports by destination, 2014 -20 
  2014  2015  2016  2017  2018  2019  2020a 
Total exports (USD  million)  2,650.9  2,450.0  2,197.6  2,078.3  1,982.2  1,870.4  1,538.3   
(% of total)  
Americas  11.3 11.6 12.1 11.9 12.7 11.4 10.4 
United  States  10.5 10.6 11.2 11.2 11.9 10.7 9.7 
Other America  0.9 1.0 0.9 0.7 0.7 0.7 0.7 
Europe  47.1 42.0 47.6 49.0 44.4 44.5 44.9 
EU-27 32.4 28.1 33.5 35.6 31.7 32.0 33.2 
France  11.3 9.4 11.5 11.8 10.4 9.5 8.0 
Italy 6.5 5.5 7.1 6.8 4.6 5.5 6.5 
Spain  5.2 4.5 4.5 5.4 5.2 4.4 5.6 
Netherlands  2.5 2.7 3.2 3.4 4.2 3.9 4.4 
Belgium  2.8 1.9 1.5 1.2 1.5 1.5 2.0 
Germany  0.9 1.1 1.7 2.0 2.3 2.1 1.9 
EFTA 1.1 1.3 1.9 1.3 1.5 1.4 1.5 
Other Europe  13.6 12.6 12.1 12.0 11.3 11.2 10.2 
United Kingdom  13.4 12.5 12.0 11.8 11.2 11.0 10.1 
CISb 0.1 0.1 0.1 0.2 0.2 0.2 0.3 
Africa  19.3 21.1 22.7 25.3 27.1 27.0 28.5 
South  Africa  7.1 8.7 8.1 9.0 11.0 10.5 11.9 
Madagascar  6.5 6.5 7.3 6.6 6.2 7.1 6.9 
Kenya  0.2 0.8 1.5 2.5 2.9 3.0 3.2 
Reunion  2.5 2.1 2.3 3.0 3.1 2.6 2.8 
Seychelles  1.1 1.1 1.3 1.4 1.5 1.5 1.5 
Middle East  11.0 13.1 3.1 1.8 1.1 0.5 1.0 
Asia 11.2 12.0 14.4 11.9 14.6 16.4 15.0 
China  0.6 0.8 2.1 1.3 1.7 1.7 1.5 
Japan  1.4 1.1 1.3 1.2 1.1 1.8 1.3 
Other Asia  9.2 10.1 11.0 9.3 11.7 12.9 12.2 
Viet Nam 3.0 3.7 3.7 2.7 3.8 4.0 3.1 
India 0.6 0.9 0.7 0.7 1.3 1.3 2.1 
Chinese  Taipei  1.3 1.3 1.3 1.0 1.2 1.3 1.6 
Memo:  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
EU-28 45.8 40.5 45.6 47.5 42.9 43.0 43.3 
COMESA  8.6 9.4 10.6 11.5 11.8 12.6 12.6 
SADC  15.4 17.3 17.4 18.2 20.1 20.4 21.7 
a Provisional.  
b Commonwealth of Independent States, including certain associate and former member States.  
Note:  Excluding ships and shores and bunkers.  
Source:  WTO Secretariat calculations, based on Statistics Mauritius, External Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx .WT/TPR/S/ 417 • Mauritius  
 
- 115 - 
 
  Table A1. 4 Merchandise imports by origin, 2014 -20 
  2014  2015  2016  2017  2018  2019  2020a 
Total imports 
(USD  million)  5,618.2  4,792.9  4,654.3  5,245.3  5,670.9  5,599.6  4,225.7  
 
(% of total)  
Americas  5.0 5.5 5.1 5.5 4.6 4.4 4.2 
United  States  1.6 1.6 2.1 2.4 2.4 2.1 1.7 
Other America  3.4 3.9 2.9 3.1 2.2 2.3 2.6 
Europe  22.9 22.4 24.5 25.4 24.8 26.2 26.4 
EU-27 19.0 18.3 20.5 21.4 20.3 20.7 21.6 
France  7.6 7.1 7.8 7.9 8.1 7.0 7.2 
Spain  3.5 3.1 3.0 3.2 2.0 3.1 3.5 
Germany  2.5 2.4 3.1 2.7 2.8 3.0 3.2 
Italy 2.0 2.2 2.3 2.2 2.3 2.3 2.4 
Belgium  0.7 0.7 0.9 1.5 2.2 2.0 1.7 
EFTA 1.1 0.9 0.9 0.7 0.8 0.8 0.7 
Other Europe  2.8 3.3 3.1 3.2 3.6 4.7 4.1 
United Kingdom  1.8 2.2 2.2 2.1 2.2 3.0 2.0 
Turkey  0.8 0.9 0.9 1.1 1.4 1.6 1.9 
CISb 0.4 0.5 0.3 0.2 0.1 0.0 0.0 
Africa  10.7 12.0 13.5 14.2 13.6 12.8 12.0 
South  Africa  6.6 6.6 7.5 8.5 9.2 8.1 7.7 
Middle East  2.5 2.2 3.2 4.2 4.9 8.3 13.0 
United Arab Emirates  1.9 1.6 1.9 2.1 3.4 7.1 12.3 
Asia 58.6 57.4 53.5 50.5 52.1 48.2 44.3 
China  16.2 18.0 17.7 16.4 16.5 16.7 16.6 
Japan  2.3 2.5 3.1 3.3 3.1 3.1 2.9 
Other Asia  40.1 36.9 32.7 30.7 32.4 28.4 24.8 
India 21.6 17.7 16.5 16.4 18.3 13.9 9.5 
Malaysia  1.8 1.9 2.0 1.8 1.8 2.1 2.6 
Indonesia  1.4 1.5 1.6 1.3 1.9 2.0 2.2 
Thailand  2.2 2.1 2.0 1.7 2.0 2.0 1.7 
Australia  2.5 2.6 2.0 2.1 1.8 1.4 1.6 
Chinese  Taipei  1.7 2.3 1.9 1.6 1.2 1.5 1.6 
MEMO:         
EU-28 20.8 20.5 22.7 23.5 22.5 23.7 23.6 
COMESA  3.0 3.8 4.5 4.9 3.7 4.1 3.6 
SADC  8.7 9.9 11.4 12.2 11.8 10.9 9.8 
a Provisional.  
b  Commonwealth of Independent States, including certain associate and former member States.  
Note:  Excluding ships and shores and bunkers.  
Source:  WTO Secretariat calculations, based on Statistics Mauritius, External Trade . Viewed at: 
https://statsmauritius.govmu.org/SitePages/Index.aspx .  
  WT/TPR/S/417 • Mauritius  
 
- 116 - Table A4. 1 Production of main agricultural commodities, 2014 -20 
 
2014  2015  2016  2017  2018  2019  2020a 
Area  Production  Area  Production  Area  Production  Area  Production  Area  Production  Area  Production  Area  Production  
Sugar 
cane ('000 
tonnes)  50,694  4,044  52,387  4,009  51,476  3,798  49,974  3,713  47,678  3,155  45,054  3,405  43,711  2,621  
Manufactu
-red sugar 
('000 
tonnes)  .. 400 .. 366 .. 386 .. 355 .. 323 .. 331 .. 271 
Manufactu
-red tea  .. 1,504  .. 1,295  .. 1,353  .. 1,379  .. 1,470  .. 1,583  .. 1,083  
Beans  301 1,430  264 1,232  260 1,428  299 1,792  259 1,442  251 1,456  .. .. 
Brinjal  288 3,549  270 2,504  288 2,738  273 3,099  255 2,495  276 3,385  290 3,496  
Cabbage  229 4,279  240 3,870  253 4,659  256 4,779  235 3,642  238 3,477  286 4,008  
Calabash  397 5,957  394 5,153  388 5,105  392 5,353  385 4,628  378 5,500  .. .. 
Carrot  319 4,430  309 4,184  298 5,135  317 4,625  357 4,863  354 5,260  .. .. 
Cucumber  494 6,652  439 5,251  390 4,587  395 5,197  409 4,165  379 4,264  .. .. 
Onions  282 5,912  283 6,898  278 6,388  247 5,134  275 3,440  244 3,219  95 1,535  
Potato  821 19,404  707 16,427  765 16,326  710 14,124  719 17,033  714 14,822  834 15,828  
Pumpkin  477 6,980  423 5,713  526 7,002  535 7,948  543 6,805  556 7,413  .. .. 
Tomato  857 10,997  740 8,525  730 10,136  722 10,651  683 9,190  643 8,684  622 8,298  
Banana  464 8,833  470 7,965  459 7,731  507 8,644  492 7.33 508 7,266  521 8,512  
Pineapple  450 10,788  523 11,693  417 9,707  401 8,760  502 10,043  407 8,459  443 9,592  
Milk ('000  
litres)  .. 5,000  .. 4,500  .. 4,000  .. 3,600  .. 2,500  .. 2,500  .. 1,800  
Beef .. 1,956  .. 2,013  .. 1,956  .. 2,078  .. 2,053  .. 2,051  .. 1,826  
Poultry  .. 47,500  .. 46,400  .. 45,800  .. 47,500  .. 49,000  .. 51,000  .. 47,500  
Pork .. 557 .. 560 .. 632 .. 606 .. 543 .. 596 .. 598 
.. Not available.  
Source:  Information provided by the authorities.  
 
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