WT/TPR/M/417/Add.1  
15 February  2022 
(22-1428) Page: 1/100 
Trade Policy Review Body  
9 and 11 November 2021  Original: English/anglais/inglés  
 
  
TRADE POLICY REVIEW  
MAURITIUS  
MINUTES  OF THE MEETING  
Addendum  
Chairperson: H.E. Mrs. Athaliah Lesiba Molokomme (Botswana)  
This document contains the advance written questions  and additional questions by WTO 
Members , and replies provided by  Mauritius .1 
 
 
Organe d'examen des politiques commerciales  
9 et 11 novembre 2021  
EXAMEN DES POLITIQUES COMMERCIALES  
MAURICE  
COMPTE RENDU DE LA RÉUNION  
Addendum  
Présidente  : S.E.  Mme.  Athaliah Lesiba Molokomme (Botswana)  
Le présent document contient les questions écrites communiquées à l'avance par les 
Membres de l'OMC, leurs questions additionnelles, et les réponses  fournies par  Maurice .1 
 
 
Órgano de Examen de las Políticas Comerciales  
9 y 11 de noviembre de 2021  
EXAMEN DE LAS POLÍTICAS COMERCIALES  
MAURICIO  
ACTA DE LA REUNIÓN  
Addendum  
Presidenta: Excma.  Sra. Athaliah Lesiba Molokomme (Botswana)  
En el presente documento figuran las preguntas presentadas anticipadamente por esc rito y 
las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por 
República de Corea.1 
  
 
1 In English only./En anglais seulement./En inglés solamente.  WT/TPR/M/417/Add.1  
 
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   Contents   
ICELAND  ................................ ................................ ................................ .........................  3 
SINGAPORE  ................................ ................................ ................................ .....................  5 
THE UNITED STATES  ................................ ................................ ................................ ....... 9 
UNITED STATES FOLLOW UP QUESTIONS  ................................ ................................ ..... 21 
EUROPEAN UNION  ................................ ................................ ................................ ........  23 
JAPAN  ................................ ................................ ................................ ...........................  54 
CANADA  ................................ ................................ ................................ ........................  56 
INDIA  ................................ ................................ ................................ ...........................  71 
THAILAND  ................................ ................................ ................................ .....................  89 
TURKEY  ................................ ................................ ................................ .........................  94 
CHINA  ................................ ................................ ................................ ...........................  95 
 
 
 
  WT/TPR/M/417/Add.1  
 
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  ICELAND  
1. What is the participation of women in the economy of Mauritius?  
 
Reply  
• As per figures from Statistics Mauritius, the labour force for year 2019 was estimated 
at 591,000 (354,700 males and 236,300 females) and employment at 551,300 
(339,100 males and 212,200 females).  
• Women represent 40% of the total labour force in Mauritius.  
• Figures received from SME Registration Unit showed that in 2020, out of 4,112 new 
SMEs registered, 1,954 of them were owned by women whereas in 2019, out of 2,647 
SMEs  registered, 1,145 of them were owned by women.  
 
2. Have specific barriers that limit women's participation in trade been identified?  
 
Reply  
Yes, some of the barriers relate to:  
• Limited access to finance  
• No dedicated women network institution or women in t rade association providing trade 
expertise and visibility for women exports.  
• Most of them are yet to be export ready and tend to focus on the local market  
• Access to information and knowledge opportunities  
• Lack of gender disaggregated data on trade flow  
 
 
3. Has Mauritius implemented any specific measures to encourage women's participation in trade 
and promote women's entrepreneurship, or are such measures being developed?  
 
Reply  
Mauritius supports the Buenos Aires Declaration on Trade and Women's Economic Em powerment. It 
has made progress in delivering on its commitment to gender equality in trade by actively engaging 
women in policy consultations, including gender concerns in trade agreements, collecting gender -
disaggregated data on socio -economic indicators  and building the capacity of the ministry 
responsible for trade on gender issues.  
 
The Mauritius Chamber of Commerce and Industry (MCCI) and the Mauritius Exports Association 
(MEXA) participate in policy consultations with the Government. These two umbre lla organizations 
bring up its concerns of their members, including women's business associations such as the National 
Women Entrepreneur Council and the Association des Femmes Entrepreneurs to the attention of the 
Government  
 
Since 2019, the Mauritian Gov ernment has set up financing programmes targeting women 
entrepreneurs to provide them with financial assistance for instance the Women Entrepreneur Loan 
Scheme of the Development Bank of Mauritius, a Technology and Innovation Scheme (TINNS) 
dedicated to yo ung and women entrepreneurs under 29 years old.  
 
The Mauritius Research and Innovation Council (MRIC) promotes business innovation and has 
several grant programmes to support business innovation. The National SME Incubator Scheme 
implemented by the MRIC in cludes one incubator dedicated to women -led startups.  
 
SME Mauritius Ltd run various schemes and incentives to support SMEs, in their internal capability 
development, acquisition of new technologies and innovation, improving their market access and 
compet itiveness amongst others.  All schemes at SME Mauritius are gender neutral.  
The Development Bank of Mauritius provides special loans for women entrepreneurs at preferential 
interest rate and without collateral securities.  WT/TPR/M/417/Add.1  
 
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4. Are the effects of trade policy on women and men measured and monitored, and if so how?  
 
Reply   
There is no systematic collection of disaggregated gender trade data to increase evidence -based 
policymaking at both the national and regional levels.  
 
Given that such data is not available, it is challenging to measure the effects of trade policy on 
women and to put in place a common mechanism to capture women's participation in various levels 
of value chains - imports, production, processing, marketing and exports and track niches of 
competi tiveness for Mauritius women exporters.  
 
We shall be glad to learn from you and collaborate with Iceland to address these issues.  
 
  WT/TPR/M/417/Add.1  
 
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  SINGAPORE  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
2.4. Investment Regime  
Page 34 (Para 2.35)  
 
1. The WTO Secretariat Report notes that Mauritius has signed agreements with Senegal, 
Madagascar and Ghana, to establish and manage special economic zones (SEZs) in these countries, 
inviting local and international firms to set up operations. Could Mauritius  elaborate on the status 
and plans for the development of these SEZs.  
 
Reply  
The status and plans for the development of these SEZs are as follows:  
 
1. Senegal  
 
As at date, the following have been completed:  
-Signature of an Accord Cadre concernant une co operation économique, financière et technique 
between Mauritius and Senegal.  
 
-Signature of a Protocole d 'Accord for joint investment in the Special Economic Zone in Senegal 
between Mauritius -Africa Fund and Fonds Souverain d 'Investissements Stratégiques ( FONSIS, the 
sovereign fund of Senegal).  
 
-Signature of an Accord de Développement Conjoint (ADC), having as signatories 1) the Mauritius -
Africa Fund, 2) Fonds Souverain d 'Investissements Stratégiques (FONSIS), 3) l 'Agence pour 
l'Aménagement et la Promotion  des Sites Industriels (APROSI), 4) Société des Infrastructures 
d'Affaires Atlantic (SIAA).  The Accord de Développement Conjoint formalizes the joint development 
and management of the Special Economic Zone and the responsibilities and contributions of the 
signatories to the SEZ Project.  
 
-Setting up of a special purpose vehicle under the name of Societe des Infrastructures d 'Affaires 
Atlantic s.a (SIAA) in Senegal jointly owned by Mauritius (51%) and Senegal (49%) for 
implementation of the Project.  
 
The SEZ project comprises two phases. Phase I has already been completed by the Govt of Senegal. 
The project development masterplan process for Phase 2,  was expected to be launched in second 
half of 2019. However, for a number of reasons including spread of co vid-19 pandemic this has not 
yet been done.  
 
The development of Phase 2, in which Mauritius is actively involved is being re -assessed in light of 
the impact of COVID -19.  
 
2. Ghana  
The projects consist of the 2 Phases:  
O The development of a Technology an d Innovation Hub on around 12 acres within the campus of 
the University of Ghana in Central Accra;  
O The development of a Business and Technology Park on around 20 hectares within the emerging 
Smart City of Dawa.  
As at date, the following have been complet ed: 
-Signature of a Memorandum of Understanding between Mauritius and Ghana in June 2015 for the 
setting up of an ICT Park in Tema.  
-Signature of a Framework Agreement between Mauritius and Ghana in August 2015 which ratified 
in May 2018 by Ghanaian Parlia ment.  
-Signature of a Shareholders ' Agreement in October 2016 between Mauritius -Africa Fund and the 
Government of Ghana.  
-Setting up of the special purpose vehicle under the name of Ghana Smart City Ltd in Ghana jointly 
owned by Mauritius (60%) and Ghana ( 40%) for implementation of the project.  
 
Ghana Smart City Ltd is currently awaiting the allocation of the land from the University of Ghana 
to launch the preparation of the masterplan. The project development masterplan process for Phase WT/TPR/M/417/Add.1  
 
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  1 was expected to be launched in early 2021. However, because of the covid -19 pandemic there 
have been delays in implementing the project.  
 
3. Madagascar  
 
The project consists of the development of a Textile City which is planned on 80 ha in Moramanga, 
located between the c apital, Tana, and the port, Toamasina. As at date, the following have been 
completed:  
-Signature of a Memorandum of Understanding between Government of Mauritius and Government 
of Madagascar for the establishment of a Special Economic Zone in Madagascar.  
-Setting up of a Bilateral Committee, regrouping senior officials from Mauritius and Madagascar to 
drive the implementation of the project.  
-Signature of a Protocole d 'Accord between Mauritius Africa Fund and EDBM (Madagascar).  
 
In order to pursue implement ation of the project, the following remains to be completed:  
- Setting up of a special purpose vehicle jointly by Mauritius and Madagascar to implement the 
project;  
-Drafting and finalisation of a Framework agreement between Government of Mauritius and 
Government of Madagascar.  
-Drafting and finalisation of a Shareholders Agreement between the Mauritius Africa Fund and 
designated agency of Government of Madagascar.  
- Setting up of the agency by Government of Madagascar.  
 
3.1 Measures Directly Affecting Imports  
Page 36 (Para 3.6)  
 
2. The WTO Secretariat Report notes that in 2016, Mauritius started to implement its national 
single window, Mauritius TradeLink, which forms part of TradeNet and "provides an online, web -
based facility to submit appli cations for import and export licences and permits from government 
agencies". Could Mauritius share more about these features of the Mauritius TradeLink and whether 
there are plans to connect it with the national single window systems of other countries?  
 
Reply  
The Mauritius Tradelink Single Window was developed with the aim of streamlining trade procedures, 
reducing dwell time and trade -related costs as well as simplifying the information flow between the 
trading community and the Government Agencies.  It is an electronic portal where stakeholders 
involved in trade -related activities can apply to the different government agencies for their permits.  
It is a single entry of information for application of permits, which is then routed automatically to 
the appro ving Government agencies based on the HS Code.  
 
Once the permit is electronically approved, the relevant data set is transmitted to the Customs 
Management System for validation purposes against the submitted Customs declaration.  
 
In order to tap into the e normous potential of modern technologies, Mauritius is the process of 
developing an integrated single window for trade which will encompass a broader range of relevant 
stakeholders to further ensure efficiency across the supply chain.  The new system will o ffer the 
possibility to interface and exchange information with any legitimate party.  
 
We shall be glad to consider connecting the single window with the existing systems in other 
countries should it be technically feasible.  
 
PART II: QUESTIONS REGARDING T HE GOVERNMENT REPORT  
 
3.1 Agriculture  
Page 14 (Para 3.9)  
 
3. We note that in Mauritius' 2020 -2021 budget, the Government has announced the 
development of a National Agri -Food Development Programme that aims to increase food self -
sufficiency. Could Maurit ius elaborate on:  
(i) the specific goals of the Programme;  
Reply  
The specific goal of the Programme is to promote self -sufficiency and food security.  WT/TPR/M/417/Add.1  
 
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  The Programme includes, amongst others:  
•a production plan for strategic food crops based on local demand .  
 
•A National Wholesale Market for fruits and vegetables which has the following four main objectives 
– (a) to improve the financial livelihood of the planters; (b) to provide quality produce at an 
affordable price to the consumers; (c) to ensure more transparency and traceability of the source of 
agricultural produce traded at the National Wholesale Market; and (d) the creation of a modern 
marketing infrastructure for the handling of fruits and vegetables which would be compliant with 
relevant leg islations and agricultural and food norms/standards.  The project is expected to be 
operational as from the end of 2021/beginning 2022.  
 
•encouraging local firms to engage in agro -processing.  
 
•Creation of regional storage facilities to improve on-shelf life for seasonal crops.  
 
•The provision of quality seeds and the development of new crop varieties  
 
(ii) the policies implemented to achieve these goals; and  
 
Reply  
 
A land bank has been created to optimise the use of our limited land resources.  Land which are not 
currently being utilised are being made available to promoters who are willing to invest in agriculture.  
 
The Government has also set up a Planned Production Committee (PPC) for the monitoring of the 
production plan for strategic food c rops, livestock and other agricultural goods such as honey and 
tea. The PPC also monitors soil and seed management.  
 
Due to the impact of the Covid -19 pandemic and the entailing two national lockdowns, most of the 
policies are still work in progress.  
 
 
(iii) the Government's efforts to engage industry players?  
 
Reply  
 
With a view to revamp the National Agri -Food Development Programme, the Government has set 
up a platform/working group to facilitate the interaction between public and private stakeholders. 
The platform encourages industry players to propose projects in line with the Government 's objective 
of food security and diversification of food production through a sustainable Agro -Industry.  
 
Moreover, the Agricultural marketing Board (AMB) is setting up an agro processing unit on a pilot 
basis. This project will act as a demonstration unit for private local firms who wish to get engaged 
in the agro processing field.  
 
Under the same rationale, the government intends to set up an agro processing zone.  The o bjective 
is to create a zone where all operators in the sector can operate within a defined area in clusters 
encompassing, as far as possible, all the different activities.  
 
3.2 Manufacturing sector  
Page 17 (Para 3.25)  
 
4. We note that as part of developing the manufacturing sector to keep it competitive, Mauritius 
plans to upgrade the IT infrastructure to adhere to industry 4.0 technologies. Could Mauritius 
elaborate on:  
(i) the priority sectors which Mauritius plans to in corporate such advanced technologies; and  
 
Reply  
 
The key sectors having potential to incorporate advanced technologies are identified as follows; 
Textile & Clothing, Food processing and Fish preparation, Medical Devices and Jewellery  
 WT/TPR/M/417/Add.1  
 
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  (ii) the Government 's efforts to engage industry players in adopting industry 4.0 technologies?  
 
Reply  
It has recently been observed that major operators in the manufacturing sector have started to 
invest in latest technology with a view to remain sustainable and competitive .  
The Industrial Policy and Strategic Plan (IPSP) 2020 -2025 which was launched in December 2020 
envisions, inter alia, the growth and development of Mauritian industries through continuous 
innovation, upgrading of technology, enhanced productivity and ski lled employment.  
One of the sub -committee dealing with "Advanced Technology Absorption and Industry Foundations " 
and comprising public and private sector stakeholders, is presently working on possibilities to 
incorporate digital technology in the manufact uring sector with a view to enhance Mauritius 's 
competitiveness on the global market.  
The Mauritius Research and Innovation Council has also put in place a series of grants and schemes 
that favour the development of innovative projects.  
The Mauritius Eme rging Technologies Council has been set up under the Mauritius Emerging 
Technologies Council Act 2021.  The Council will promote the application of emerging technologies in 
line with national, economic and social objectives, formulate national policies, fac ilitate the 
implementation of ready -made emerging technologies solutions in Mauritius to boost the national 
economy, amongst others.  
Additionally, the Budget 2021 -2022 has given much emphasis on shaping the digital future through 
a series of digital trans formation initiatives which will be implemented by Economic Development 
Board and Human Resource and Development Council.  
 
5.5 Intellectual Property Rights  
Page 41 (Para 5.35 -5.36)  
 
5. We note that Mauritius encourages innovators to set up technology comp anies under the 
Regulatory Sandbox Licence (RSL) Scheme which allows companies to operate without running any 
risk resulting from unclear laws or lack of regulations. Could Mauritius share more on the scope of 
the RSL framework and the provisions it brings  to companies under the scheme?  
 
Reply  
 
The Regulatory Sandbox Licence (RSL) offers the possibility for an investor to conduct a business 
activity for which there exists no legal framework, or adequate provisions under existing local 
legislation, within an  enabling environment in Mauritius. The regulatory sandbox is a controlled 
testing environment which allows a licensee to conduct experiments under the supervision of the 
licensor. The RSL is issued to eligible companies willing to invest in innovative pro jects according to 
an agreed set of terms and conditions for a defined period. The National Regulatory Sandbox License 
Committee was set up in September 2018 and acts as a focal point.  
 
An RSL is a timebound license and has conditions relevant to the nature of the innovative project 
approved. Upon expiry, the license can either be revoked or renewed depending on the success and 
status of the project. It is to be further noted that if and when the law eventually makes provisions 
for such business activities as approved, the activities are subsequently governed by that enactment.  
 
In a nutshell, there exists 2 types of RSL: (1) Fintech Projects, and (2) Non -Fintech Projects. The 
Economic De velopment Board Act contains provisions on non Fintech RSL, the Financial Services Act 
and the Banking Act contain provisions on Fintech RSL.  
  WT/TPR/M/417/Add.1  
 
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  THE UNITED STATES  
Part I. Questions based on the Secretariat Report (WT/TPR/S 417)  
SUMMARY  
Page 7, paragraph 4:  The report states that tourism accounts for 8 percent of GDP, but the United 
States estimates that tourism accounts for around 20 percent of GDP when adding indirect revenue.  
1. Please explain how the 8 percent figure was calculated.  
 
Reply  
Statistics Mauritius publishes the contribution of the Tourism Sector in the National Accounts 
estimates.  
 
The main source of data for calculation of output of the Tourism sector is the Bank of Mauritius which 
provides estimates of tourism earnings. Based on to urism earnings the output for this sector is 
regularly calculated covering components of Accommodation and food Service activities, transport 
including air travel, recreational and leisure and manufacturing attributable to inbound tourism. The 
contribution  of the tourism sector to GDP works out to around 8.0%.  
 
The tourism Satellite account for year 2018 has been compiled according to the United Nations World 
Tourism Organization Recommended Methodological Framework (RMF) and strictly adheres to the 
princip le of System of National Accounts (SNA). It gives a direct economic impact on the Mauritian 
economy and does not include indirect and induced effects. The contribution of this sector to GDP 
was around 8.4% in 2019.  
 
2. Is the United States' assessment accurate that tourism accounts for approximately 
20 percent of GDP when adding indirect revenue?  
 
Reply  
It is very difficult to assess the indirect impact of the sector on GDP. However, the contribution of 
the tourism sector, including indirect revenue may be estimated to be around 20% to GDP.  
 
Page 9, paragraph 15:  The report says that the State Trading Corporation (STC) increased its 
emphasis on improving governance and combating corruption, however, in 2020 the STC was linked 
to several large corruption scandals involving the procurement of COVID -19 related medical 
equipment.   
 
3. What is the status of any investigations into the STC?   
 
Reply  
An investigation is being undertaken by the Independent Commission Against Corruption (ICAC) 
with regard t o procurement of COVID -19 related medical equipment. STC is fully collaborating with 
the enquiring  body with respect to the ongoing investigations.  
  
The Public Accounts Committee (PAC), which comprises Members of Parliament, called upon STC to 
provide exp lanations in connection with payments effected for medical supplies. STC provided all 
clarifications sought regarding the payments for the medical supplies.  
  
A special  audit exercise  was undertaken by the  Internal Control Unit (ICU),  Ministry of  Finance, 
Economic Planning and Development (MOFEPD), with regard to the procurement systems and 
processes at STC.  The ICU has submitted its Internal Audit  Report dated 9 August 2021, which 
includes the following main points:  
  
• The ICU concluded that STC has an adequate management control framework to effectively 
support management activities and that these activities are processed in a manner that are 
compliant with the provisions of the Public Procurement Act and established procedures.  
 
• With regard to determin ing the distinct responsibilities of Management on the one hand and 
the Board on the other, in relation to matters of procurement, the ICU 's analysis revealed that 
Management and STC 's Board have complied with the relevant sections of the STC Act and STC's 
Procurement Framework in relation to matters of procurement.  
 WT/TPR/M/417/Add.1  
 
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  • Concerning examination of the specific role of the Board in relation to the emergency 
procurement effected during the COVID -19 confinement period and to indicate whether the decisions 
of the Board were compliant with requirement of the Public Procurement Act, the ICU concluded that 
the above emergency procedures were made in line with Directive 44 of the Procurement Policy 
Office (PPO) and all approved by the STC Board and General Manager a s applicable.  
 
The National  Audit Office  (NAO) has  undertaken  the annual  audit of STC and the Director of Audit 
(DoA) has submitted his Report dated 19 October 2021 covering  the Financial Year 2019 -2020.  The 
relevant points in the said Audit Report include  the following:  
  
• Director of Audit reported that, in his opinion, STC 's financial statements give a true and fair 
view of the financial position of STC as at 30 June 2020 and of its financial performance and cash 
flows for the year ended in accordance wit h International Public Sector Accounting Standards.  
 
• Director of Audit stated that his opinion is not modified in respect of Note 19 of the financial 
statements which states that STC was mandated by the Government to effect payment of MUR 
1,040.5 million f or emergency procurement of medical supplies, protective equipment and medicines 
in connection with COVID -19 and the amount was refunded by Government in June 2020.  
 
• With regard to Corporate Governance Report, the DoA has stated that from his assessment of  
the disclosures made on corporate governance in the annual report, STC has, pursuant to section 
75 of the Financial Reporting Act, complied with the requirements of the Code.  
 
• Director of Audit stated that, based on his examination of the records of STC,  nothing  has 
come to his attention that causes him to believe that expenditure incurred was of an extravagant or 
wasteful nature, judged by normal commercial practice and prudence; and the Corporation has not 
applied its resources and carried out its operat ions fairly and economically.  
 
• Director of Audit stated that, in his opinion, the provisions of Part V of the Public Procurement 
Act have been complied with as far as could be ascertained from his examination of the relevant 
records.  
 
4. What specific actions is the STC taking to improve governance?  
 
Reply  
 
• To further strengthen the existing processes, STC is working in collaboration with the ICAC on 
a corruption risk assessment.  
 
• STC is working with Mauritius Institute of Directors (MIoD) to further im prove existing 
corporate governance processes.  
 
• STC is updating its Anti -corruption Policy.  
 
• Review of Risk Register has been carried out.  
 
• STC is updating its procurement procedures in line with best practice.  
 
• Permanent publication on STC's website of th e specifications of all products recurrently 
imported by STC.  
 
• STC continues  to use the e -Procurement portal of the Government of Mauritius with a view to 
ensuring transparency and high level of competition in its procurement exercises.  
 
Page 9, paragraph 19:  The report notes that the Bank of Mauritius (BoM) set up the Mauritius 
Investment Corporation (MIC) to invest in distressed large corporations. The IMF and others have 
warned about the lack of transparency at the MIC and that the BoM has no e xperience operating an 
investment vehicle.  There have also been reports that businessmen with ties to the government 
have received MIC funding but do not comply with the criteria listed.   WT/TPR/M/417/Add.1  
 
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5. What measures does the government plan to introduce to ensure trans parency, accountability 
and best practices at the MIC?  
 
Reply  
As laid down in its Constitution, the main objectives of the Mauritius Investment Corporation Ltd 
(MIC) are, amongst others:  
 
• support and accelerate the economic development of Mauritius and bui ld a savings base for 
the citizens of Mauritius;  
• assist systemically large, important and viable corporations or companies incorporated in 
Mauritius which are financially distressed as a result of COVID -19 pandemic;  
• invest the assets under its management t o secure key basic necessities and support higher 
long-term growth;  
• hold financial assets such as stocks, bonds, real estate, or other financial instruments funded 
either in Mauritius Rupees or by foreign exchange assets;  
 
The MIC has not only invested in financially distressed companies but also in future generations 
projects.  
 
In its Article IV Consultation Report of June 2021, the IMF has viewed the setting up of the MIC as 
a necessary unconventional measure to address the impact of the pandemic on syst emically 
important and viable firms which has assisted in maintaining financial stability. In this Report, the 
IMF did not mention about the lack of transparency at the MIC.  
 
The MIC has an independent Board of Directors, comprising professionals in various fields of 
economic activity.  
 
Requests for funds are subject to an evaluation exercise before being submitted to the MIC's 
independent Investment Committee (IC). The latter  comprises of investment experts who review 
and assess investment proposals and make relevant recommendations to the MIC Board. These 
recommendations can be positive or negative. The Board of Directors then reviews the 
recommendations and decides whether t o approve or reject those requests.  
 
All investments made by the MIC are in line with its mandate. The MIC is an investment company 
which operates with clearly defined objectives. The investments made by the MIC must irrevocably 
comply with its eligibility  criteria and must be in line with one of the three investment portfolios 
established by the MIC including the Future Generations Portfolio, Infrastructure Portfolio and Equity 
Participation Portfolio. The MIC disburses funds in tranches as agreed with the  applicants and 
disbursements are made against a series of conditions precedents specific to every applicant. Further 
disbursements are made against fulfillment of conditions subsequent.  
 
It is important to note that the MIC is a private limited company and operates under the 
requirements of the Companies Act. It has its own board of directors which ensures transparency, 
accountability and best practices. Investment recommendations are made to the board by the 
Investment Committee which comprise o f independent investment experts. The company has well 
established procedures and processes which are strictly adhered to. There are also well established 
procedures for the approval, disbursement and monitoring of funds disbursed for each investment.   
 
The MIC publishes regularly on its website applications for funding approved as well as amount 
disbursed. The Investment Policy Statement and Investment Committee Charter are available on its 
website  
 
In line with the requirements of the Companies Act, the MIC will file its audited financial statements 
for the period 30 June 2021.  In line with good corporate governance practices, the MIC will prepare 
an annual report which will be made available to the Public.  The list of companies which have 
benefited from funding as at 30 June 2021 will be disclosed in the annual report.  
 
A detailed report on the activities of the MIC is submitted on a quarterly basis to the Board of 
Directors of its shareholder, i.e the Bank of Mauritius, in line with the constitution of t he MIC.  
 WT/TPR/M/417/Add.1  
 
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  3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.1 Measures Directly Affecting Imports  
3.1.1 Customs procedures and valuation  
 Page 36, paragraph 3.3:  The Secretariat report documents steps an importer needs to take to 
register with the Government of  Mauritius.   
6. Are there any registration fees charged by the Mauritius Revenue Authority (MRA) to acquire 
a Tax Account Number and, if so, where can this information be found as it is not detailed in the 
footnote 3 link?   
 
Reply  
There are no registration fees to be paid to the Mauritius Revenue Authority (MRA) to acquire a tax 
account number.  
7. Footnote 4 links to information on the business registration process, including registration 
fees. The fees vary depending on the size of  the business wo rkforce. How was the registration fee 
per category determined by the Corporate and Business Registration Department?  
 
Reply  
The fee for the registration of businesses has been determined by taking into consideration the World 
Bank rating for the ease of b usiness start -ups and for the facilitation of small entrepreneurs in doing 
their existing and new businesses.  
For businesses with a smaller number of employees, the maintenance cost incurred by the 
government is lesser than those with a larger number of em ployees. (in terms of payment of pension 
contributions).  
Moreover, same rationale is applied for the payment of trade fee for several business activities. The 
trade fee for several business activities for individual businesses are lesser than that of compa nies 
employing a larger number of persons.  
 
3.2.4 Export Incentives  
3.2.4.3 Duty Drawback  
Page 52, paragraph 3.52:  This section covers export finance and insurance.  
 
8. Does the government's Export Credit Insurance Scheme offer short, medium, or long -term 
export finance, (one benefit of which is the premium subsidy)?  
 
Reply  
The Export Credit Insurance Scheme  (ECIS)  provides for a  refund on the Export Credit 
Insurance Pre mium  to persons meeting eligibility requirements to the tune of 50% of the 
premium, subject to a maximum of 0.5% of the insurable declared turnover until June 2022.  
 
9. If not, are there plans to expand by creating new programs or establishing an export credi t 
agency?  
 
Reply  
There is no current plan to create any export credit agency to further protect the exporter of products 
and services against the risk of non -payment by a foreign buyer.  
 
3.3 Measures Affecting Production and Trade  
3.3.2 Sanitary and phytosanitary measures  
Page 57, Paragraph 3.80: The Secretariat's report notes that the GMO Act of 2004 is currently 
subject to review by the National Biosafety Committee, which is seeking the legal vetting of the 
State Law Office, and that any proposed changes to the GMO regim e will be notified to the WTO.   
 
10. Please explain the reasons and rationale behind the recent efforts to review the 2004 GMO 
Act. What particular issues does Mauritius wish to address?  
 
 
Reply  
Only Part of the GMO ACT 2004 was enacted since 2004. The Nationa l Biosafety Committee was 
established under the 2004 Act. The Committee has reviewed the GMO Act 2004 and made 
recommendations for its implementation. The objective of the legislation is to protect human and WT/TPR/M/417/Add.1  
 
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  animal health and the environment against any ri sk that may arise from genetically modified 
organisms. The revised legislation aims to control the use and manipulation of GMO in Mauritius and 
also includes provisions on labelling and identification of GMOs.  
 
11. When does Mauritius expect to complete its r eview of the GMO Act and notify proposed 
changes to the WTO?  
 
Reply  
The review of the legislation has been completed and submitted to the Attorney General's Office for 
legal vetting. It will be introduced in the National Assembly following legal clearance and necessary 
arrangement will be made for its notification to the WTO.  
 
3.3 Measures Affecting Production and Trade  
3.3.5 State trading, state -owned enterprises, and privatization  
3.3.5.2 State -owned enterprises and privatization  
Page 63, Paragraph 3.101: The report notes that the State has an equity stake in in a variety of 
Mauritian businesses, including in telecommunications, transport, and financial services.  
 
12. How does the government of Mauritius distinguish between equity sta kes that it holds directly 
and equity stakes held through the State Investment Corporation (SIC)?  
 
Reply  
Equity stakes held by Government are either direct investments or indirect investments.  In the case 
of stakes held through SIC these would be classifi ed as indirect investments.  
 
In the Annual Accounts of Government only direct investments are recorded and reported. 
Government classifies these investments into the following categories:  
(i) Quoted – Entities whose share are actively traded in the Stock excha nge of Mauritius  
(ii) Unquoted – Private entities whose share are not traded in Stock Exchange of Mauritius; 
and  
Equity Participation – Non-corporate bodies namely Statutory bodies and Other bodies who by virtue 
do not issue shares to third parties. For examp le, Bank of Mauritius and Central Electricity Board.  
 
 
13. What factors determine  how Mauritius holds these different equity stakes?  
 
 
Reply  
All investments made by Government are based on national interest and on socio economic 
objectives of the country. The primary objective of the investments made by Government is to 
enable entities to sustain their operations and improve their service deliv ery. 
 
As such, in the case of the SIC for example it was established with as primary objective to provide 
equity finance to existing and new enterprises in all sectors of the economy, which is a very broad 
mandate.  Government invested directly into SIC so that it can discharge its mandate.  It is then left 
to SIC, as the investment arm of Government to determine how and where to invest, bearing in 
mind Government interest.  
 
Page 63 -64, Table 3.19: The table reports on selected state shareholdings in 2021.  
14. Please provide more information on the role and business operations of the "ebene car park" 
which is listed as being 100 percent government owned and in the ICT sector since it is unclear how 
this business relates to the ICT sector.  
 
Reply  
The Ebene Car park is actually a company providing a multi -storey paid car park facility in response 
to the shortage of parking spaces within the Ebene Cybercity. Its business activity is renting of 
parking slots and it is not a government -owned com pany.  
 WT/TPR/M/417/Add.1  
 
- 14 - 
 
  15. How do the government of Mauritius and SIC make decisions on how much equity to hold in 
a given company?  
 
Reply  
In so far as Government is concerned, this will depend on a number of factors like for example the 
sector in which the company operates, the objectives of the company as well as the investment 
objective.  
Among others consideration may be given to:  
• the strategic importance of the sector  and the need for Government to have a controlling 
interest over assets, infrastructure or facili ties; or  
• the need to provide accessibility to certain public goods and services at affordable prices to 
the users.  
As regards the SIC, it has a well -structured procedure, engraving a pathway to simplify the decision -
making process around investments. This procedure considers critical investment standards, 
requirements and incorporates balanced risk -taking. SIC has continuously implemented a consistent 
approach for the selection of investment in its portfolio. The strategy for selection is to conduct an 
industry-wide macro -analysis of each sector. This enables diversification and mitigation of downside 
risks.  
Projects are examined and evaluated by the Investment Committee, after which recommendations 
are sent to the Board for approval. The financing requirem ent is considered and disbursed according 
to the market and business performance and other criteria. Based on the amount disbursed, the 
equity shareholding is adjusted accordingly.  
Normally, SIC looks for minority equity stakes (<20%) in projects carried out by private sector 
companies. The stake may go up to 49% if there is a strategic intent for the project undertaken in 
collaboration with the private sector. As regards, projects implemented by SIC on behalf of 
Government and as per policy decision, a ma jority stake (>51%) by SIC may be required.  
For more information on the investment process of SIC, same is available on the website: 
http://www.stateinvestment.com/investors  .  
16. How are decisions made with regard to whether to divest an equity shareholding?  
 
Reply  
As regards Government, disinvestment decisions are made on the basis of factors such as:  
• the company being considered as no longer of importance for Government to maint ain its 
investment;  
• it is a business which may be operated by private sector; and  
• there is need to reinvest in new emerging sectors  
 
Concerning the SIC, as an Investment Company, it reviews its portfolio (listed and unlisted 
companies) from time to time with respect to changes in market conditions and business 
performance, to align with the Corporation 's long -term business strategy. Once an investment has 
been flagged for possible divesting, the SIC will carry out investment and financial analysis, 
encompassing various aspects of the business such as legal ownership, financial valuation, 
shareholding structure and change in management.  
 
The disinvestment is examined and evaluated by the Investment Committee, after which 
recommendations are sent to th e Board for approval. The eventual goal of repositioning the SIC 
portfolio is to achieve growth and divert the funds to reallocate resources into strategic projects 
which would generate higher returns.  
  
The decision to divest may be motivated by the follo wing:  
• For normal portfolio re -allocation purposes  
• Government or Policy decision to dispose the equity holding in the company  
• Involvement of the SIC In cases where there is restructuring, merger, acquisition, strategic 
partnership of the investee company  
• Provision of a pre -defined exit route for SIC in terms of buy back of SIC shares as per shareholder 
agreement  
• An attractive offer from an existing shareholder to acquire the shares of SIC  WT/TPR/M/417/Add.1  
 
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  17. For companies with less than 100 percent shareholding, does the govern ment of Mauritius 
maintain any golden share or other veto rights beyond standard minority shareholder rights?  
 
Reply  
We do not have any example of any such case.  
 
3.3.7 Intellectual property rights (IPR)  
3.3.71 Overview  
Page 70, paragraph 3.119:  The report states, "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."  
 
18. How has Mauritius amended its laws to implement the  Marrakesh Treaty?  
 
Reply  
The Copyright Act 2014  makes provisions for the 2 main obligations under the Marrakesh Treaty as 
follows:   
  
Section 23 regarding visually impaired person - 
 
1) It shall be permitted, without the authorized on of the author or oth er owner of copyright, to 
reproduce a published work for persons who are blind, visually impaired or otherwise print disabled 
in an alternative manner or form which enables their perception of the work, and to distribute and 
make available the copies exclu sively to those persons, where : 
 
a. the work is not reasonably available in an identical or largely equivalent form enabling its 
perception by these persons; and it shall be permitted for an authorized entity to distribute or make 
available that copy to a beneficiary person or an authorized entity abroad; and  
 
b. the reproduction and distribution are made on an non -profit basis.  
  
2) Distribution shall also be permitted where copies for the visually impaired persons have been 
made abroad and the conditions referred to in subsection (1) are satisfied.  
 
3) A copy made under subsections (1) and (2) shall indicate the source and the name of the author.  
 
3.3.7 Intellectual property rights (IPR)  
3.3.7.1 Overview  
Page 70, paragraph 3.121: The Secretariat report states, "The Mauritius Society of Authors 
(MASA) is responsible for registering copyrights and collecting royalties for authors of artistic, 
literary, or scientific works, or derivative works, and administer ing 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 
MASA as per Section 21 of the C opyright (Amendment) Act 2017."  
 
19. Is MASA a collective management organization, the Mauritian copyright office, or both?  
 
Reply  
MASA is a Collective Management Organization. However, MASA is referred to as the 'Society '. 
 
20. Is MASA a governmental organizatio n or a non -governmental organization?  
 
Reply  
MASA is a body corporate or statutory body listed under the First Schedule of the Statutory (Accounts 
and Audit) Act and is managed by a Board.  
 
21. How does MASA relate to the Ministry of Arts and Cultural Heritage?  
 
Reply  
MASA is a parastatal body operating under the aegis of the Ministry of Arts and Cultural Heritage. 
MASA is financed from public funds through grants from the Ministry.  WT/TPR/M/417/Add.1  
 
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  3.3.7.2 Copyrights and related rights  
Page 71, paragraph 3.122:  In the Secretariat Report it is stated, "The [Copyright Act] 
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 Ph onograms Treaty (WPPT)."  
 
22. Does Mauritius plan to join the WIPO Copyright Treaty and the WIPO Performances and 
Phonograms Treaty?  
 
Reply  
The complexity of the treaties requires careful examination of their implications on national policy 
and impact on authors including artists, creators and performers.  
 
Once the Intellectual Property Council would be established, this matter will be discussed and a 
decision taken accordingly.  
 
23. Is there a timeline to join the treaties?  
 
Reply  
There is no timeline as such . However, we expect recommendation by the IP Council.  
3.3.7.3 Other intellectual property rights  
Page 71, paragraph 3.125: When discussing the new Industrial Property Act ("IPA"), the report 
states that "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 pr oclaimed."  
 
24. What is the status of the IPA proclamation, including the establishment of the Intellectual 
Property Council?  
 
Reply  
It is planned that the Industrial Property Act 2019 will be proclaimed on 01 January 2022.   
 
The Intellectual Property Council will be established shortly after the entry into force of the Industrial 
Property Act i.e. within the next three months.  
 
 
25. In establishing the Intellectual Property Council, what are its specific duties and what are its 
specific enforcement powers?   
 
 
Reply  
The Intellectual Property Council is advisory in nature. The mandate of the Council is to advise the 
Minister responsible for intellectual property issues on any matter relating to intellectual property. 
It also has the responsibility to ensure c oordination among the public and private sectors in the 
formulation of intellectual property policies and enforcement of intellectual property rights.  
 
The recommended duties of the Intellectual Property Council were also worked out by the intellectual 
property expert financed by the European Union to support Mauritius in the implementation of the 
main recommendations of the National Intellectual Property Development Plan.  
 
As per the recommended duties of the Council, it would be a forum where intellectual  property and 
related policy issues would be discussed, proposals developed and submitted for the examination 
and decision by the Minister and through the Minister for consideration by the relevant government 
bodies or the government.  
 
4 TRADE POLICIES BY SECTOR  
4.1.2 Agricultural Policy  
4.1.2.1 Overview  
Page 73, paragraph 4.7:  The report cites the 2013 -15 Food Security Strategic Plan goals for 
achieving self -sufficiency in certain commodities. The key goal for food in the 2013 -15 Plan was to WT/TPR/M/417/Add.1  
 
- 17 - 
 
  be 33 percent self -sufficient, but in 2020 the country still imported around 75 percent of its 
food. Sugar cane, which contributes around 3 percent to the economy, occupies 90 percent of 
agricultural land.   
 
26. What efforts has the government undertaken to incr ease food self -sufficiency?  
 
Reply  
To increase food self -sufficiency and to reduce our dependence on import, the Government has 
recently launched a comprehensive National Agri -Food Development Programme.  Consultations are 
ongoing with stakeholders at all l evels.  
 
To make land more accessible to planters, a centralized digital Land bank of state and private 
agricultural land is being set up under the Landscope Mauritius Ltd.  
 
Numerous schemes are being implemented (sheltered Farming Scheme, Rain Water harves ting 
Scheme, Seed production Scheme, Birds net scheme), such as under these schemes the Government 
through the Development Bank of Mauritius provides financial assistance to the farmers as well as 
technical advice to improve production.  
 
 
4.1.4 Fisheries  
Page 83, paragraph 4.48:  The report notes that Mauritius has an EEZ of 1.9 million km2 and a 
jointly managed continental shelf of 396,000 km2.  This includes UK and French territory claimed by 
Mauritius.  The Mauritius Government Report, page 17, paragraph 3 .3, notes that the EEZ is 2.3 
million km2.  
 
27. Please provide the source for these figures and explain the disparity in the size of the EEZ.  
 
Reply  
The reply to this question consists of two parts: Part 1 addresses the contention of the US that the 
Republic of Mauritius has included in its EEZ, areas around territories disputed by the UK and France 
and Part 2 provides the source and explanation of the area of the Exclusive Economic Zone (EEZ) 
claimed by the Republic of Mauritius.  
 
The figure of 1.9 m illion km2 mentioned in the report of the WTO Secretariat as representing the 
size of the EEZ of the Republic of Mauritius is not accurate and needs to be corrected, as it does not 
take into account the entire territory of the Republic of Mauritius.  
 
Part 1: « Disputed Territories  » 
 
Under Section 111(1) of the Constitution of the Republic of Mauritius, the territory of the Republic 
of Mauritius comprises the Islands of Mauritius, Rodrigues, Agalega, Tromelin, Cargados Carajos and 
the Chagos Archipelago, in cluding Diego Garcia and any other island comprised in the State of 
Mauritius.  
 
The Republic of Mauritius rejects the contention that the UK and/or France have any claim to any of 
the islands listed as forming part of the territory of the Republic of Maur itius under the Constitution 
of the Republic of Mauritius. In the case of the Chagos Archipelago, in its Advisory Opinion of 25 
February 2019, the International Court of Justice (ICJ) has made it clear that the Chagos Archipelago 
is, and has always formed,  part of the territory of the Republic of Mauritius and that the 
decolonization process of Mauritius was not lawfully completed upon its accession to independence 
in 1968, in view of the unlawful detachment of the Chagos Archipelago from Mauritius.  The ICJ  
accordingly concluded that the United Kingdom is under an obligation to bring to an end its unlawful 
administration of the Chagos Archipelago as rapidly as possible and that all Member States are under 
an obligation to cooperate with the United Nations in  order to complete the decolonization of the 
Republic of Mauritius.   
 
UN General Assembly Resolution 73/295 which fully endorsed the findings of the ICJ in its Advisory 
Opinion of 25 February 2019 reaffirmed that the Chagos Archipelago forms an integral pa rt of the 
territory of the Republic of Mauritius and demanded the United Kingdom to withdraw its colonial 
administration unconditionally from the Chagos Archipelago by 22 November 2019. The United 
Kingdom failed to meet that deadline.  The General Assembly also called upon the United Nations WT/TPR/M/417/Add.1  
 
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  and all its specialized agencies as well as all other international, regional and intergovernmental 
organizations to recognize that the Chagos Archipelago forms an integral part of the territory of the 
Republic of Maurit ius, to support the decolonization process of the Republic of Mauritius as rapidly 
as possible, and to refrain from impeding that process by recognizing, or giving effect to any measure 
taken by or on behalf of, the so -called "British Indian Ocean Territor y".  
 
Pursuant to Resolution 73/295, the United Nations made a formal change to its official map to clearly 
show the Chagos Archipelago as part of the territory of the Republic of Mauritius.  Attached is a copy 
of the new UN map of 20 February 2020, as furt her amended in October 2020.   
 
More recently, a Special Chamber of the International Tribunal for the Law of the Sea in the case of 
Mauritius v. Maldives held in its Judgment of 28 January 2021 that the determinations made by the 
ICJ in its Advisory Opinio n of 25 February 2019 have legal effect and clear implications for the legal 
status of the Chagos Archipelago.  It also confirmed that the Republic of Mauritius has undisputed 
sovereignty over the Chagos Archipelago.  
 
As regards Tromelin, the Republic of M auritius has no doubt about its sovereignty over that territory 
and considers that the EEZ generated therefrom legitimately belongs to the Republic of Mauritius.  
 
Part 2: «  Source and explanation of total area of the EEZ claimed by the Republic of Mauritiu s » 
 
Pursuant to Article 57 of the United Nations Convention on the Law of the Sea, the Republic of 
Mauritius has claimed an EEZ which extends 200 nautical miles from the baselines from the breadth 
of which its territorial sea is measured.  The Maritime Zones (Baselines and Delineating Lines) 
Regulations 2005 (G.N. No. 126 of 2005), made by the Prime Minister under sections 4, 5 and 27 of 
the Republic of Mauritius Maritime Zones Act, define the baselines from which the maritime zones 
of the Repub lic of Mauritius are determined. The EEZ of the Republic of Mauritius is therefore 
delimited on the basis of these baselines. The total area of the EEZ of the Republic of Mauritius has 
been computed on the surface of the reference ellipsoid (WGS -84), as pe r the official figures 
provided as follows by the Department for Continental Shelf, Maritime Zones Administration and 
Exploration of the Prime Minister 's Office:  
 
(a) EEZ around the Chagos Archipelago: 707,000 km2  
(b) EEZ around Mauritius, Rodrigues, Agalega, Carg ados Carajos and Tromelin: 1,544,000  km2 
The total area of the EEZ of the Republic of Mauritius is therefore 2,251,000 km2 or 2.3 million km2. 
A map showing the entire EEZ of the Republic of Mauritius is also attached.    
 
Please see Annexes 1 and 2 below.  
 
4.4.3 Telecommunications  
4.4.4 Commitments under trade agreements  
Page 102, Paragraph 4.141: This section details commitments for other telecommunications 
services.  
 
28. Has the economic needs test been invoked to deny new licenses to mobile or fixed -line 
enterprises over the last three years? If so, on what basis?  
 
Reply  
As per the Authority's records, no new applications for these particular licences have been received 
over the past 3 years, and by extension therefore, the ENT has not been invoked.  
 
29. Why does Mauritius emphasize differentiation in the marketplace (e.g. innovative activities, 
business models, branding) for purposes of the economic needs test rather than letting consumers 
decide which differentiators they care about?  
 
Reply  
The market size, the number of existing players and equitability of access to resources are the 
essential considerations prior to granting a licence to a new supplier of these services. This is why a 
new supplier has to demonstrate the qualities referred to ab ove. WT/TPR/M/417/Add.1  
 
- 19 - 
 
  WTO TPR: MAURITIUS  
Part II. Questions based on the Government Report (WT/TPR/G/417)  
 
3 OVERVIEW OF KEY ECONOMIC SECTORS  
Challenges  
Good Governance  
Page 27, paragraph 3.108:  Mauritius notes that IRSA was created in 2015 to promote 
transparency and investigate cases of unexplained wealth, in addition to other measures.   
 
1. What cases has IRSA investigated over the last six years?  
 
Reply  
The IRSA is empowered, under the Good Governance and Integrity Reporting Act (GGIRA), to 
confiscate unexplained wealth by way of civil proceedings in which the onus lies on the respondent 
to show, on the balance of probabilities that property has been obtained lawfully.  
 
The GGIRA applies to:  
• The property of Citizens of Mauritius;  
• Property exceeding MUR 10 million – except when it consists of cash seized during a criminal 
enquiry, in which case the limit is MUR 2.5 million; and  
• Property acquired within the last 7 years.  
 
The GGIRA w as intended to bypass lengthy and uncertain criminal proceedings and deny criminals 
the benefits of illicitly -funded property without the need for a criminal conviction. And it has been 
successfully applied with the first Unexplained Wealth Order obtained in 2019 and confiscation of 
MUR 12 million, and several other applications for Unexplained Wealth Orders totaling to MUR 280 
million are before the Court.  
 
Annex 1  
 
 
WT/TPR/M/417/Add.1  
 
- 20 - 
 
  Annex 2  
 
 
  
WT/TPR/M/417/Add.1  
 
- 21 - 
 
  UNITED STATES FOLLOW UP QUESTIONS  
SECRETARIAT REPORT FOR THE TRADE POLICY R EVIEW OF MAURITIUS (WT/TPR/S 417)   
3 Trade Policies and Practices by Measure  
3.3 Measures Affecting Production and Trade  
3.3.2 Sanitary and phytosanitary measures  
Page 57, Paragraph 3.80: The Secretariat's report notes that the GMO Act of 2004 is currently 
subject to review by the National Biosafety Committee, which is seeking the legal vetting of the 
State Law Office, and that any proposed changes to the GMO regime will be notified to the WTO.  
Question 10:  Please explain the reasons and rationale behind the recent efforts to review the 
2004 GMO Act. What particular issues does Mauritius wish to  address?  
Reply  
Only Part of the GMO ACT 2004 was enacted since 2004. The National Biosafety Committee was 
established under the 2004 Act. The Committee has reviewed the GMO Act 2004 and made 
recommendations for its implementation. The objective of the legislation is to protect human 
and animal health and the environment against any risk that may arise from genetically modified 
organisms. The revised legislati on aims to control the use and manipulation of GMO in Mauritius 
and also includes provisions on labelling and identification of GMOs.  
U.S. Follow -up Questions:   
Which parts of the 2004 GMO law were not enacted?   
Reply  
Only sections 1 to 5,6(1)(a) to (c) an d 24 of the GMO Act 2004 were enacted. The remaining 
sections were not enacted.  
Are there any emergent issues that prompted Mauritius to take this action now?   
Reply  
It was difficult to implement the GMO Act 2004 as it did not cater for:  
• An Administrativ e office;  
• A Laboratory to test for GMO . 
Moreover, the process for application and issuing a GMO permit was very cumbersome under 
the 2004 Act. Hence, the need for the review.  
Could Mauritius provide more information on the labelling provisions of the revised legislation?  
Reply  
The labelling provision in the draft Bill requires that every permit holder shall ensure that any 
GMO is clearly identified and labelled. The labelling requirements are: (i) the proposed 
commercial name of the product and (ii) de scription of the labelling details on packaging.  
3.3 Measures Affecting Production and Trade  
3.3.7 Intellectual property rights (IPR)  
Other intellectual property  rights  
Page 71, paragraph 3.125: When discussing the new Industrial Property Act ("IPA"), the report 
states that "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."  
 
Question 25:  In establishing the Intellectual Property Council, what are its specific duties and 
what are its specific enforcement  powers?  
 WT/TPR/M/417/Add.1  
 
- 22 - 
 
  Reply  
The Intellectual  Property  Council  is advisory  in nature.  The mandate  of the Council  is to advise the 
Minister responsible for intellectual property issues on any matter relating to intellectual 
property. It also has the responsibility to ensure coordination among the public and private 
sectors in the formulation of intellectual property policies and enforcement of  intellectual 
property  rights.  
The recommended duties of the Intellectual Property Council were also worked out by the 
intellectual property expert financed by the European Union to support Mauritius in the 
implementation of the main recommendations of the  National Intellectual Property Development 
Plan. 
As per the recommended  duties  of the Council,  it would  be a forum  where  intellectual  property 
and related policy issues would be discussed, proposals developed and submitted for the 
examination and decision  by the Minister and through the Minister for consideration by the 
relevant government bodies or the  government.  
U.S. Follow -up Questions:  The reply states that the Intellectual Property Council proposals 
will be considered by the Minister and through the Minister, by the relevant government bodies. 
In this context, is "the Minister" the Minister of the Ministry of Foreign Affairs, under which the 
Industrial Property Office sits?  
Reply  
Yes  
Will the Intellectual Property Council submit proposals on copyright and related rights for 
examination and decision by the Minister of Culture who oversees the copyright law?  
Reply  
Yes. The Council will thus deliberate on policy issues regarding all IP related matters including 
copyright. The policy recommendatio ns on copyright will of course have to be submitted to the 
Minister of Cultural Heritage for consideration at his level.  
  WT/TPR/M/417/Add.1  
 
- 23 - 
 
  EUROPEAN UNION  
SECRETARIAT REPORT  
Para 10 , page 8 Trade facilitation  
10. Trade facilitation is an integral part of the reforms implemented by Mauritius as it enables access 
to essential inputs for sectors driving the economy, such as tourism, manufacturing, transport, and 
business services. Mauritius was thus prompt to rati fy 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 
procedure s 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 im porting obstacles.  
 
EU Question  No 1:  
(a) Could the Mauritius provide a status update on the request for technical assistance, what has 
been obtained, follow up on support already provided and state of play on ongoing assistance?  
 
Reply  
Up to now, Mauritius secured assistance from the World Customs Organisation (WCO) relating to 
the publication of average release time and we are now fully compliant with this provision and has 
shifted this measure from "C" to "A". We are pleased to inform EU that following that technical 
assistance, Mauritius has published two Time -release study one in 2017 and one in 2019.  
 
WCO has also provided technical assistance in 2019 to conduct the scoping study for the setting up 
of a Customs Laboratory.  
 
We have also obtained Technical assistance from the World Bank in respect of the Single Window 
and the Risk Management projects at the MRA Customs. There were two technical missions by World 
Bank (WB) in February and June 2018 respectively to work with the relevan t stakeholders to 
ascertain viability of the Single Window. There was one Support Mission by WB Consultant in June 
2018 to conduct a scoping study on the application of Risk Management at MRA Customs and other 
Regulatory Agencies.  
 
However, in spite of ha ving approached the donors for the funding of our category "C" commitments, 
we have not been able to secure financial assistance to implement other projects such as procuring 
a risk management software or any other assistance.  
 
(b) When was the Trade Obstacles  Alert Mechanism platform implemented, could the government 
elaborate on how was it communicated to operators and how many obstacles were raised by those? 
Could Mauritius indicate the timeline for government to take action on obstacles after they are raise d 
through the platform?  
 
Reply  
A Trade Obstacle Alert Mechanism (TOAM) is operational in Mauritius since 2015. TOAM is an 
extension of the ITC project for Mauritius on Non -Tariff Barriers. This web -based platform allows 
trade operators to report obstacles they face when exporting or importing their products. Via an 
alert system based on email notifications, the relevant national authorities/agencies are informed of 
these obstacles and they have to take the necessary measures to address the obstacles.  
 
Since the success of the TOAM depend on the effective involvement of all the Agencies concerned, 
an Inter -Agency Protocol of Cooperation which explains the role and responsibilities of the various 
institutions involved, have been signed by all Agencies concern ed. There are 21 Agencies that are 
signatories to this Protocol. By virtue of the Protocol, the Agencies  are bound to address any alert 
falling under their individual purview within a reasonable time frame and to provide reasons in the 
event that remedial action cannot be taken.    
 
Up to now 38 trade alerts have been reported on the platform and 28 have already been resolved.  WT/TPR/M/417/Add.1  
 
- 24 - 
 
   
The TOAM is presently being upgraded by ITC to make it more user friendly and include a new 
feature on the resolution of trade in services obstacles.  
Para 10 , page 12 Preferential tariff  
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 t ariff 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.  
 
EU Question  No 2:  
Only the India bilateral trade agreement is mentioned. Could Mauritius state what is the case under 
the bilateral agreement with China?  
 
Reply  
The Mauritius -China Free Trad e Agreement (FTA) is not mentioned for the simple reason that under 
the FTA, there is only one tariff -rate quota which relates to sugar and which has been allocated by 
China to Mauritius.   
The Free Trade Agreement with China became effective on 1 January 2 021. Mauritius immediately 
eliminated customs duty on 43 tariff lines.  Customs duty on 148 tariff lines will be gradually 
eliminated over a period of 5 years.  
 
Para 15 , page 9 State Trading Corporation  
15. Mauritius' State Trading Corporation (STC) increased its emphasis on improving governance and 
combating corruption, given its important role as a supplier of the country's essential commodities. 
The STC is the sole authorized importer of petroleum prod ucts; it also has exclusive privileges in the 
importation of wheat flour and rice for subsidized consumption. 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 
commodities at reasonable prices.  
 
EU Question  No 3:  
It has been reported in the local press that the State Trading Corporation has allocated contracts 
under eme rgency procedures to procure medical supplies to business entities that do not have 
experience in the health sector and would not have been eligible under normal circumstances and 
where all procurement procedures might not have been followed.   The case of suppliers such as a 
jewellery shop and a hardware store were referred to and who have been allocated contract worth 
millions. Some of these cases are currently under investigation by the Independent Commission 
against Corruption and the Police for irregula rities, and misappropriation of public funds.  
 
Could Mauritius inform on the measures that have been put in place following the scandals involving 
the STC and direct procurement during the pandemic?  
 
Reply  
The question has made reference to report in the local press on allocation of contracts under 
emergency procedures to procure medical supplies.  STC has collaborated/is collaborating fully with 
regard to the following actions:  
  
An investigation is being undertaken by the Independent Commission Agains t Corruption (ICAC) 
with regard to procurement of COVID -19 related medical equipment. STC is fully collaborating with 
the enquiring  body with respect to the ongoing investigations.  
  
The Public Accounts Committee (PAC), which comprises Members of Parliamen t, called upon STC to 
provide explanations in connection with payments effected for medical supplies. STC provided all 
clarifications sought regarding the payments for the medical supplies.  WT/TPR/M/417/Add.1  
 
- 25 - 
 
    
A special  audit exercise  was undertaken by the  Internal Control Unit (ICU),  Ministry of  Finance, 
Economic Planning and Development (MOFEPD), with regard to the procurement systems and 
processes at STC.  The ICU has submitted its Internal Audit  Report dated 9 August 2021, which 
includes the following main points:  
  
The ICU concluded that STC has an adequate management control framework to effectively support 
management activities and that these activities are processed in a manner that are compliant with 
the provisions of the Public Procurement Act and established procedu res. 
  
With regard to determining the distinct responsibilities of Management on the one hand and the 
Board on the other, in relation to matters of procurement, the ICU 's analysis revealed that 
Management and STC 's Board have complied with the relevant sec tions of the STC Act and STC 's 
Procurement Framework in relation to matters of procurement.  
  
Concerning examination of the specific role of the Board in relation to the emergency procurement 
effected during the COVID -19 confinement period and to indicate whether the decisions of the Board 
were compliant with requirement of the Public Procurement Act, the ICU concluded that the above 
emergency procedures were made in line with Directive 44 of the Procurement Policy Office (PPO) 
and all approved by the STC B oard and General Manager as applicable.  
  
The National  Audit Office  (NAO) has  undertaken  the annual  audit of STC and the Director of Audit 
(DoA) has submitted his Report dated 19 October 2021 covering  the Financial Year 2019 -2020.  The 
relevant points in th e said Audit Report include the following:  
  
DoA reported that, in his opinion, STC 's financial statements give a true and fair view of the financial 
position of STC as at 30 June 2020 and of its financial performance and cash flows for the year 
ended in a ccordance with International Public Sector Accounting Standards.  
  
DoA stated that his opinion is not modified in respect of Note 19 of the financial statements which 
states that STC was mandated by the Government to effect payment of MUR 1,040.5 million f or 
emergency procurement of medical supplies, protective equipment and medicines in connection with 
COVID -19 and the amount was refunded by Government in June 2020.  
  
With regard to Corporate Governance Report, the DoA has stated that from his assessment o f the 
disclosures made on corporate governance in the annual report, STC has, pursuant to section 75 of 
the Financial Reporting Act, complied with the requirements of the Code.  
  
DoA stated that, based on his examination of the records of STC,  nothing  has come to his attention 
that causes him to believe that  
(a)  expenditure incurred was of an extravagant or wasteful nature, judged by normal commercial 
practice and prudence; and  
(b)  the Corporation has not applied its recources and carried out its operatio ns fairly and 
economically.  
  
DoA stated that, in his opinion, the provisions of Part V of the Public Procurement Act have been 
complied with as far as could be ascertained from his examination of the relevant records.  
  
Additionally,  STC is implementing the  following measures  with a  view to improving governance  as 
well as transparency in its procurement processes:  
  
To further strengthen the existing processes, STC is working in collaboration with the ICAC on a 
corruption  risk assessment.  
  WT/TPR/M/417/Add.1  
 
- 26 - 
 
  STC is working with Mauritius Institute of Directors (MIoD) to further improve existing corporate 
governance processes.  
  
STC is updating its Anti -corruption Policy.  
  
Review of Risk Register has been carried out.  
  
STC is updating its procurement procedures in line with best practice.  
  
Permanent publication on STC 's website of the specifications of all products recurrently imported by 
STC. 
  
STC continues to use the e -Procurement portal of the Government of Mauritius with a view to 
ensuring transparency and high level of competition in its procurement exercises.  
 
Para 18 , page 9 Investment into Africa  
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 economic zones. Outflows of foreign investments through Mauritius into other African 
countries have thus expanded sizeably.  
 
EU Question  No 4:  
Could Mauritius give the countries where the special economic zo nes have been implemented, 
number of businesses operating there and quantify the expansion of foreign investment outflows 
from/through Mauritius into Africa?  
 
 
Reply  
Mauritius has agreed to collaborate with the following countries to develop SEZs/industria l parks: 
Senegal, Ghana and Madagascar.  
 
In Senegal an industrial park is being developed over 53 ha of land, in two phases. Developed by 
Government of Senegal and operational since 2018, Phase 1 consists of about 33,000 sqm of built -
up industrial space ov er 13 ha and houses some 12 international companies at 100% occupancy 
rate. It is understood that Phase I has successfully attracted over USD 50 million of combined 
international investment into zone infrastructure and industrial operations. The developmen t of 
Phase 2, in which Mauritius is actively involved is being re -assessed in light of little progress and the 
impact of COVID -19.  
 
The Technology and Innovation Hub in Ghana as well as the Textile City in Madagascar have 
undergone recalibration and are currently at project preparation stage.  
 
Para 21 , page 9 Intellectual Property Act  
21. A new Industrial Property Act was enacted in August 2019, consolidating existing provisions on 
the protection of patents, industrial designs, and t rademarks, and providing for the protection of 
new rights such as utility models, layout designs of integrated circuits, plant varieties, and 
geographical indications. The Act establishes the Intellectual Property Council, comprising 
representatives from g overnment 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 p arallel 
imports of registered products, including pharmaceuticals. In 2008, Mauritius ratified the Protocol 
Amending the TRIPS Agreement, which facilitates access to medicines in countries with limited 
pharmaceuticals production capacity.  
 
EU Question  No 5:  
With reference to the last Trade Policy Review and answer from the government, the IP Office has 
not yet been set up.  Could Mauritius give the timeline  for the regulations needed to give effect to WT/TPR/M/417/Add.1  
 
- 27 - 
 
  the new Industrial Property Act that was enacted in August 2019 and when the office will be set up? 
When will the enforcement committee be operational? How would ex -officio enforcement be carried 
out?  
 
Reply  
It is planned that the Industrial Property Act 2019 will be effective as from 01 January 2022.  
The existing Industrial Property Office was established following the enactment of The Patents, 
Industrial Designs and Trademarks Act 2002 and its entry into force as from 06 January 2003. It 
will however be restructured to enforce the new law.  
This will happen shortly after the Industrial Property Act 2019 enters into force on 01 January 2022 
i.e. within the next three months. T he same applies to the setting up of the Intellectual Property 
Council.  
It is to b e noted that t he Intellectual Property Council (IPC) is advisory in nature. The recommended 
duties of the Council were worked out by the intellectual property expert financed by the European 
Union to support Mauritius in the implementation of the main reco mmendations of the National 
Intellectual Property Development Plan.  
Under the IPC, it is expected that an enforcement coordination mechanism will also be established 
comprising the enforcement agencies such as the Anti -Piracy Unit and the Customs Departmen t. 
According to the Industrial Property Act 2019, where a mark which is the subject of an international 
registration cannot be protected under the Act, the Director of the new Industrial Property Office of 
Mauritius (IPOM) shall, before the expiry of the r efusal period provided for under the Madrid Protocol, 
notify the International Bureau of the provisional refusal of protection of the mark.  
The holder of an international registration shall enjoy the same remedies as if the mark had been 
filed for registra tion directly with the IPOM.  
 
Para 1.22 , page 16 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 lockdow n imposed 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 financ ial 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 suppliers.  
 
EU Question  No 6:  
Could Mauritius briefly explain the measures that have been/would be adopted to reverse the trend 
and increase competitiveness?  
 
Reply  
The Industrial landscape is being revisited in the light of the new industrial development strategy by 
focusing more on technology intensive industries.  
Government is implementing a Human Resource Development Program to improve the skill of 
workers  
The Mauritius Competitiveness Council has been undertaking diagnostic assessment of firms to 
identify bottlenecks to productivity improvement and propose solutions to address them  
The market Access Landscape of Mauritius is being improved by opening up new market 
opportunities in emerging markets. Mauritius has re cently signed FTAs with China and India to 
improve markets access for both goods and services in the perspective of increasing its exports.  
The Economic Development Board is pursuing more aggressive and targeted marketing and trade 
promotion campaigns for locally manufactured products.  
On the whole, traditional economic sectors are facing difficulties owing to the erosion of cost 
competitiveness and the emergence of lower cost competitors targeting in the same markets. In the 
Textile and Apparel Sector, sin ce Mauritius cannot compete on big volume orders, the focus is on 
shifting to medium size orders, development of automation, compete on value -added and 
embellishments, adoption of customer -oriented norms and standards while also moving into 
sustainable pro ducts.  
In order to reduce dependence on materials sourced from China, there is also a focus on the 
development of regional value chains with for instance the cultivation of cotton in Madagascar, the 
conversion into yarn and fabric in Mauritius in order to substitute for imports while also exporting to 
the region. The focus on development of regional value chains is also relevant in the sector of WT/TPR/M/417/Add.1  
 
- 28 - 
 
  precious metals. Capitalising on the resource rich Africa, Mauritius has witnessed the setting up of 
the first in dustrial scale gold refinery in 2021 which shall contribute to boost exports of gold.  
Economic Development Board is also encouraging enterprises to move into the manufacturing of 
more complex products which can command more value added. EDB is putting addi tional efforts to 
attract new investors to expand local manufactured products into innovative areas, which include 
food processing for the export market, production of steel bars for the booming regional construction 
industry, Original Equipment Manufactur er (OEM) and light engineering sector, Medical devices, and 
high-tech products.  
 
Para 2.11 , page 24 WTO Coordinating Committee  
2.11. A WTO Standing Coordinating Committee chaired by the MFARIIT deals with implementation, 
follow -up, and coordination of trad e policy issues covered by WTO Agreements or under negotiation; 
it brings together representatives from the public and private sectors. During 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 
a platform to improve public -private sector interaction before adopting new regulations. Mauritius' 
notifications to the WTO during the review period are li sted in Table 2.2.  
 
EU Question  No 7:  
Could Mauritius indicate the frequency of meeting of the WTO Standing Coordinating Committee and 
the National Trade Facilitation Committee and give the number of meetings that were held during 
the review period? At w hat frequency was the private sector consulted?  
 
Reply  
The WTO Standing Coordination Committee meets every three months, and, as and when required. 
The private sector is fully involved in the WTO Standing Coordination Committee and co -chairs the 
National F acilitation Committee together with the Ministry of Foreign Affairs, Regional Integration 
and International Trade.  
 
One important requirement of the TFA is that members are required to establish and maintain a 
NTFC or a similar mechanism to facilitate both domestic coordination and implementation of the 
provisions of the TFA.  Accordingly, a NTFC co -chaired by the Mauritius Chamber of Commerce and 
Industry (MCCI) and the Ministry of Foreign Affairs, Regional Integration and International Trade  
was established. It comprises of the Border Agencies such as MRA Customs, Ministry of Agro Industry 
and Food Security and Ministry of Health and Wellness, amongst others. The main function of the 
NTFC is to oversee the implementation of the TFA.  
 
The NTFC  meet on a quarterly basis. However, Ad hoc sub - committees are created as and when 
required for a limited period of time to address specific issues.  
 
The roles of the NTFC is now being broadened to include, amongst others, the following:  
 
• Advising the  Government and making policy recommendations on Trade Facilitation 
issues;  
• Facilitating institutional coordination and multi -stakeholder consultation for effectively 
implementing trade facilitation measures;  
• Improving awareness on trade facilitation measures/procedures;  
• Recommending solutions for the resolution of NTBs and other trade related obstacles.  
Paragraph 3.10, page 37  
3.10. Customs valuation follows the WTO Customs Valuation Agreement, except for imports of used 
machinery and e quipment and second -hand motor vehicles. Imported used machinery and 
equipment are valued based 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 val ue 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%.  
 
EU Question  No 8:  WT/TPR/M/417/Add.1  
 
- 29 - 
 
  Could Mauritius please explain how its customs valuation practices regarding used machinery and 
equipm ent and second -hand motor vehicles are consistent with the WTO Agreement on Customs 
Valuation?  
 
Reply  
The valuation of used machinery, equipment and secondhand motor vehicles is determined under 
Article 7 of the WTO Valuation agreement with reasonable flex ibility and to the greatest extent 
possible is based upon previously determined Customs values. This has been done after perusal of 
the treatment of used motor vehicles under the supplement to Study 1.1 of the compendium to the 
WTO Valuation agreement. Wit h respect to used machinery and equipment, the same principle has 
been applied for the purpose of determining the value. The process for the determining of the value 
for the used items has been agreed upon after consultation with traders.  
 
Para 3.12 , page 37 rules of origin  
3.12. While Mauritius does not maintain non -preferential rules of origin, 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 importers, as most of them declare MFN origin (Chart 3.1).  
 
EU Que stion No 9:  
Imports under preferential tariff regimes represents only 1.0% of total imports.  Could Mauritius give 
the reasons why the uptake is low under the trade agreements? How have these preferences been 
communicated to operators? Is the government he lping the operators to understand and comply 
with the rules of origin?  
 
Reply  
Imports under Preferential regime represent only 1% of total imports as over 95% of MFN tariff lines 
in Mauritius is zero rated therefore the bulk of imports take place under the MFN regime.  
Sensitisation campaigns about trading opportunities are organized regularly and the Government 
works in close collaboration with private sector organization such as the Mauritius Chamber of 
Commerce and Business Mauritius to sensitise  the Business community.  
 
Para 3.41 , page 49  
"…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 origin, 
which is trade facilitative. "  
EU Question  No 10:  
Does this mean that Mauritius stopped issuing EUR.1 from September 2020?  
 
Reply  
With reference made to Article 18.3 of Protocol 1 to the interim EPA and EU Notice 2020/C 176/03, 
the elimination of Movement Certificate EUR.1 applies only to exports of orig inating goods from EU 
to ESA States, as from 01 September 2020. Originating goods on exports from Mauritius to EU are 
still covered by Movement Certificate EUR.1 or invoice declaration to benefit preferential market 
access.   
 
Para 3.75 , page 56 Food and mo uth disease  
3.75. To date, Mauritius has not achieved freedom from foot -and-mouth disease (FMD). It had an 
outbreak of FMD in 2016 on Rodrigues Island.  
 
EU Question  No 11:  
Could the government state the actions that are being carried out to tackle the is sue in a sustainable 
manner in Mauritius and Rodrigues?  
 
Reply  
Following the outbreak of Foot and Mouth disease in Rodrigues and Mauritius in 2016, the following 
measures were taken:  WT/TPR/M/417/Add.1  
 
- 30 - 
 
  a) Culling of infected animals  
b) mass vaccination of susceptible livest ock, including pigs  
A serosurveillance was carried out to evaluate the vaccination effectiveness and the percentage of 
animals which responded to the vaccine was estimated to be around 85%. A herd immunity of 85 
% was achieved.  
In respect of FMD vaccinatio n, a vaccination campaign was again implemented in both Mauritius and 
Rodrigues in May 2021. The vaccination campaign will restart in March 2022. This vaccination 
campaign was implemented following the resurgence of FMD in Rodrigues in March 2021.  
An annua l serosurveillance program in respect of FMD is carried out by the Livestock and Veterinary 
Division, which is the official Veterinary Authority of Mauritius and the prevalence of NSP of FMD was 
estimated to be around 1.5% in 2020.  
Till now no clinical signs of FMD have been observed nor reported in susceptible livestock in 
Mauritius.  
A dossier was submitted to OIE in 2018 with a view to applying for freedom of FMD without 
vaccination. The dossier was assessed by the OIE and the latter indicated  that Mauritius did not 
meet all requirements to qualify for FMD freedom without vaccination.  
A contingency plan in respect of FMD has been prepared with the assistance of FAO in 2019 and is 
currently in place.  
The identification of livestock is gradually being changed from ear tags to microchips. So far, all 
bovines have been microchipped. Assistance of the FAO has been solicited for the setting up of a 
national animal identification system. The FAO has positively responded to same.  
Import into Mauritius o f livestock and products of animal origin is subject to a comprehensive risk 
analysis by the Livestock and Veterinary Division. Import is allowed if the risk analysis proves that 
the risk associated with the import of such commodities is low.  
 
Para 3.119 , page 70 ARIPO  
3.119. Mauritius is a member of WIPO and participates 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 ha s yet to accede to the ARIPO protocols.  
 
EU Question  No 12:  
(a) Does Mauritius plan to be a member of other international conventions and treaties, notably on 
patent, trademarks and design?  
 
Reply  
Yes. Following the proclamation of the New Industrial Property (IP)  Act on 01st January 2022, the 
necessary procedures would be initiated for the accession of Mauritius to these Treaties.  
 
(b) Could the government indicate the time frame for Mauritius to accede to the ARIPO protocols?  
 
Reply  
We have just acceded to the ARIPO. For the time being, our focus is to adhere to WIPO -administered 
Treaties as provided by the Industrial Property Act 2019. Relevant Treaties include the Patent 
Cooperation Treaty in respect of the international filing of paten ts, The Hague Agreement regarding 
the international registration of industrial designs, and the Madrid Protocol regarding the 
international registration of trademarks.  
 
Para 3.125 , Page 71  
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, an d geographical indications (GIs).  
 
EU Question  No 13:  
Could Mauritius please indicate the timing of the exact proclamation of the Act?   
 
Reply  
It is planned that the Industrial Property Act 2019 will be proclaimed on 01 January 2022.  WT/TPR/M/417/Add.1  
 
- 31 - 
 
   
Para 3.126, Page 71  
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.  
 
EU Question  No 14:  
Recalling the obligation un der the TRIPS Agreement, does Mauritius apply the concept of well -known 
marks?  
 
Reply  
Yes 
 
Para 3.130., Page 72  
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 is 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.  
 
EU Question  No 15:  
When will Mauritius become a Member of the International Union for the Protection of the New 
Varieties of Plant (UPOV)?  
 
Reply  
We have incorporated a large part of the provisions of the UPOV Convention in the Industrial Property 
Act 2019. Discussions would be initiated at a later stage within the Intellectual Property Council on 
the possible accession of Mauritius to UPOV.  
 
Para 4.51 , page 84 New Fisheries Bill  
4.51. A new Ministry of Blue Economy, Marine Resources, Fisheries and Shipping was created i n 
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 legislative framework that contributes to the 
development of the fisheries sector in a sustainab le manner based on conservation and management 
principles in accordance with international agreements and conventions.  
 
EU Question  No 16:  
Could Mauritius specify when the New Fisheries Bill would be finalised and enacted?  
 
Reply  
Extensive consultations on the New Fisheries Bill are being held with a view to its finalization, and 
the Bill is expected to be tabled in Parliament by December 2021.  
 
Para 4.54 , page 85 New fish farming zone to be prescribed  
• Under the Aquaculture 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.  
 
EU Question  No 17:  
Could Mauritius inform when would the fish farming zones be prescribed?  How would the two zones 
in lagoon pair with tourism activities, if any?  
 
Reply  
Presently, 31 fish farming zones have already been prescribed under the Fish eries and Marine 
Resources (Amendment of Schedule) Regulations 2015 (Government Gazette of Mauritius No. 48 of 
16 May 2015). The Government has now planned to prescribe 4 additional offshore farming zones 
only.  
With a view to avoiding conflict among the u sers of the lagoon, the selection of the farming sites 
was done based on consultations from other stakeholders, and from insights of the Marine Spatial 
Planning on allocations with respect to the spatial and temporal distribution of multiple activities in 
the lagoon.   
 WT/TPR/M/417/Add.1  
 
- 32 - 
 
  Para 4.54 , page 85 Enforcement and monitoring under the Fisheries and Marine Resources 
Act 
The Fisheries Master Plan sets out a strategic plan for 2011 -20, which includes eco -labelling, an 
aquaculture development and management policy, develo pment of national fleet capacity, 
assessment of additional fish supplies for processing, a levy on marine users to support sustainable 
fisheries, and the establishment of a sustainable fisheries development fund. Closed seasons for 
fishing of octopus and o ysters and use of specific gear (namely the large net, pocket net, gill net, 
and canard net) are enforced under the Fisheries and Marine Resources Act.  
 
EU Question  No 18:  
Could Mauritius give some indication on how would enforcement and monitoring be carried out?  
 
Reply  
Fishing activities of vessels in the Exclusive Economic Zone of Mauritius and on the high seas are 
already being monitored through the Vessel Monitoring System and Automatic Identification System.  
Another technology applie d to monitoring, the Electronic Reporting System will be progressively 
combined with traditional inspections to ensure efficient monitoring and control of fishing activities.  
Monitoring of fishing activities is also carried at the port whereby fisheries en forcement and 
protection officers verify the catch species compositions and collect logbooks for cross verification 
with the VMS and catch compilation and analysis.  The landings of coastal fisheries are also monitored 
at fish landings stations.   
With regar d to enforcement, regular patrols are undertaken at sea, fish landing stations and fish 
retail outlets during closed season for a particular fishing activity or gear to ensure compliance to 
the requirements (minimum fish size, non -prohibited gear, prescrib ed under the relevant sections 
of the Fisheries and Marine Resources Act 2007 and fisheries regulations.  
The enforcement of regional conservation and management measures would be enabled through an 
amendment recently made to the FMRA 2007 to include the requirement of resolutions adopted in 
the international conservation and management organizations/agreements for implementation. As 
such, fishing vessels have the obligation to comply to international fishery conservation and 
management measure s as Mauritius is party to international fishery management 
organizations/agreements such as the Indian Ocean tuna Commission (IOTC) and the FAO Port State 
Control Agreement  
The FMRA 2007 has recently been amended with regard to its section on "Offence and  Penalties " to 
allow prosecution of any offence committed under the all the requirements of the FMRA 2007.  
 
Para 4.91 , page 91 post AGOA  
4.91. Mauritius' exports benefit from preferential access to export markets under the US -African 
Growth and Opportunity  Act (AGOA) scheme and under the IEPA with the European Union (Section 
2).  
 
EU Question  No 19:  
With the phasing out of AGOA, could Mauritius inform on the measures envisaged by Mauritius to 
sustain its manufacturing industry?  
 
Reply  
AGOA preferences will  expire in 2025 and may be extended further by the US Congress. In this 
respect, the Sub-Saharan  African countries have submitted a collective request for an AGOA 
extension in the context of the last AGOA Forum held on 20 -21 October 2021. Mauritius has also 
signified its readiness to work with the US side on a long-term trade and investment relations hip. 
 
Para 4.126 , page 99 Telecommunications services  
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 q uality have increased substantially since the last Review, according to the authorities.  
EU Question  No 20:  
Could Mauritius share how do the service providers ensure consistent quality of network and speed 
of service? Is monitoring on the network carried  out and are corrective measures taken?  
 WT/TPR/M/417/Add.1  
 
- 33 - 
 
  Reply  
Operators have the obligation as per the terms of their licence to maintain quality of service in 
accordance with best -specified international practices. The main metric available to assess quality 
of service  is customer complaints data. The regulator has an online complaint reporting system, 
whereby consumers may report their quality of service complaints. These complaints are taken up 
with the operators in view of taking any necessary corrective measures. Th e Information and 
Communication Technologies (Quality of Service) Regulations 2014 has also set the base for quality 
of service assessment using other methods than through customer complaints data. Other 
techniques including crowdsourcing as recommended by  ITU-T Recommendation E.812 for quality 
of service assessment are under consideration.  
 
Para 4.147: Port Services  
EU Question  No 21:  
Following the MPA 's disengagement from port operations, are port services in Mauritius now provided 
by private operators? If so, are such services subject to concessions and/or open to foreign 
operators?  
 
Reply  
Cargo handling activities are undertaken by private operators through grant of concession. No 
foreign companies are involved in port operations.  
 
Para 4.159 : Airport services  
EU Question  No 22:  
Following Air Mauritius ' bankruptcy, will groundhandling  services in both airports be provided by a 
new supplier, and if so, will the selection of service suppliers be open to foreign providers?  
 
Reply  
Air Mauritius has now been put back on track following its restructuring after it was placed on 
voluntary admi nistration. A new company Airport of Mauritius Ltd has now been created which 
encapsulates Air Mauritius as well as ground handling services.  
 
Table 4.15 , page 108 Investment provision  
For non citizens investing in tourist residence in a new/existing and m anagement of a 
stand -alone (not within IRS/RES/PDS) Guesthouse/Tourist Residence : 
 
The eligibility criteria are as follows:  
A non -citizen cannot submit an application to acquire or lease a guesthouse or tourist residence  
unless:  
a) the non -citizen is a compan y incorporated under the Companies Act 2001  
b) the non -citizen holds a letter of no objection in respect of the project proposal from the 
Ministry of Tourism  
c) the minimum investment, excluding land cost, in the acquisition or lease of an existing 
guesthouse or  tourist residence, shall be at least Rs 10 million  
d) the minimum investment, excluding land cost, of developing a new guesthouse or tourist 
residence shall be at least Rs 30 million.   
(http://www.tourismauthority.mu/userfiles/file/Final%20Policy%20Paper%20Investment%20by%
20Non -Citizen.pdf ) 
 
For non-citizens  investing in a  tour operator , the tour operator has to maintain a bank guarantee 
of MUR 20 million in favour of the Tourism Authority  
(http://www.tourismauthority.mu/userfiles/Tour%20Operator%20Guidelines.pdf ) 
For restaurant , "foreign participation is authorized in new and existing projects provided added 
value in brought in terms of investment, innovation, new cuisines, filling -in gaps in the tourism 
product portfolio and quality standards. " 
(http://www.tourismauthority.mu/en/licence -categories -11/tourist -enterprise -licence -14.html ) 
EU Question  No 23:  
(a) Could Mauritius clarify which are the licensing requirements that the project proposal must 
meet for tour operators, travel agencies and car rental?  
Reply  WT/TPR/M/417/Add.1  
 
- 34 - 
 
  A Tourist Enterprise Licence is required by an enterprise which is an establishment or activity run or 
carried on for the purpose of tour operators, travel agencies and other activities as per Tourism 
Authority. The information below highlights requirements for a TEL application for specific activity.  
Requirements for non-citizen engaging in tour operator includes:  
• Incorporation of a local company  
• Investor should provide documents related to experience/added value  
• Letter of Intent - potential investor must produce a copy of letter of intent(s) or contracts 
from 
internat ional tour operator(s) from the source market(s) where they intend to operate  
• Bank Guarantee in favour of Tourism Authority  
• Passenger Liability Insurance Cover of a minimum amount of Rs 50 Million  
• promoter should demonstrate how the project will benefit the local community  
Requirements for car rental, bus rental, etc:  
• Business Registration Card with activity and address of enterprise specified and trade  
- Certificate of Incorporation  
• In case a company is shareholder - - Letter from Company 's Secretary, certifying all the 
ultimate beneficiaries of the company  
• In case investment from non -citizens is involved:  
- Shareholder – Copy of valid Occupation Permit as Investor  
- Director - Copy of valid Occupation Permit as Investor/Professional  
• Title de ed/ Lease agreement or letter of authorisation between the owner/s and the applicant 
(if applicable)  
• Clearance from Ministry of Tourism  
• Location/Site Plan (in A4 format)  
• Layout Plan (in A4 format) indicating area (in m2) of all relevant parts pertaining to  
operations  
• Letter of approval from the National Transport Authority specifying the total number 
of vehicles  at proposed address of enterprise  
• Building and Land Use Permit (BLUP) for the proposed activity from respective Local 
Authority  
 
Requirement for op erating a travel agency:  
 
• Title deed/ Lease agreement or letter of authorization between the owner/s and the applicant 
(if applicable)  
• Clearance from Ministry of Tourism  
• Business plan in case of online travel agency  
• Location/Site Plan (in A4 format) and Layout Plan (in A4 format) indicating area (in m2) of 
all relevant parts pertaining to operations  
• Building and Land Use Permit (BLUP) for the proposed activity from respective Local 
Authority  
• Letter of intent from an IATA registered travel agency for issui ng of tickets  
 
(b) Could Mauritius indicate if there would be any plans to relax the criteria for foreign investment 
in the near future?  
 
Reply  
The Government has reviewed its policies related to investment in Guesthouses or Tourist residences 
by a non-citizen whereby a clearance from the Ministry of Tourism is required for the proposed 
activity and an authorisation, under the Non -Citizens (Property Restriction) Act through Economic 
Development Board, from the Prime Minister 's Office.   WT/TPR/M/417/Add.1  
 
- 35 - 
 
  The Government  is continuously improving business facilitation and the relevant authorities are 
working at reviewing requirements/ conditions for non -citizens to engage in activities servicing the 
tourism industry.  
The objective to maintain the culture  for Foreign and I nvestment is to ensure the soundness of the 
investment made and a high degree of professionalism. Mauritius is open to consider taking 
commitments to relax the criteria in the context of negotiations on tourism services either in the 
context of the WTO or bi-laterally on the basis of concessions in the areas of interest.  
WT/TPR/G/417 – Government Report  
 
Para 1.3 , page 4 Intellectual Property Development Plan (IPDP)  
1.3. For the review period, trade and customs reforms were pursued on several fronts. Mauritius 
implemented the WTO Trade Facilitation Agreement and Most -Favoured Nation tariffs were reduced 
for several products. Furthermore, market access conditions have been improved on key markets 
both for goods and services through the African Continent al Free Trade Area (FTA) (AfCFTA), the 
China -Mauritius Free Trade Area (FTA), the Economic Partnership Agreement with the UK, and the 
Comprehensive Economic Cooperation Partnership Agreement with India. An ambitious Intellectual 
Property Development Plan ( IPDP) is being implemented as from 2016. A comprehensive law 
covering all industrial property rights has been adopted and will replace the Patent, Trade Marks and 
Industrial Design Act (2002), Innovation is being promoted across all sectors. The legal fram ework 
to ensure compliance of Mauritius with international standards in financial services and the 
effectiveness to combat financial fraud have been significantly overhauled.  
 
EU Question  No 24:  
 
Could the government of Mauritius inform on the actions that have been carried out under the 
Intellectual Property Development Plan (IPDP) and what is the schedule for future actions?  
 
Reply  
A few examples of actions carried out under the IPDP include the following:  
- We have finalized and enacted the Ind ustrial Property Act 2019.  
- We have broadened the composition and mandate of the Intellectual Property Council in the 
Industrial Property Act 2019 so that it serves as an effective national policy coordinating body.  
- We included protection of utility models in the Industrial Property Act 2019.  
- We have sensitized stakeholders on our national industrial property policy namely on the 
Industrial Property Act 2019.  
- We have built the capacity of the Industrial Property Office, including upgrading office software 
through WIPO office business solutions.  
- We have initiated consultations with relevant stakeholders to support the incorporation of 
intellectual property into the curriculum of primary and secondary schools and higher learning 
institutions, with the support o f the intellectual property expert financed by the EU.  
- We have developed an Intellectual Property and Branding project focussing on local dodo 
crafts aiming at using Intellectual Property and Branding tools to capture intangible values associated 
to the di stinctive characteristics of dodo crafts, with the support of WIPO.  
- A study to assess the socio -economic impact of the international exhaustion of trademarks 
was conducted.  
In terms of future actions and in line with the recommendations of the IPDP, we hav e designed a 
comprehensive human resource capacity building programme with the technical assistance of the 
EU. It is planned that the training sessions will start on 08 November 2021.  
 WT/TPR/M/417/Add.1  
 
- 36 - 
 
  Para 3.27 , page 17 Blue economy  
3.27. Tapping into the economic potential of the ocean — while at the same time protecting this 
resource — requires thoughtful policy, planning and management. With this in mind, the 
Government in its "Vision 2030" Strategy has stated the vision to transform Mauritius into an Ocean 
State  by promoting the "blue economy "as one of its main pillars of development. The strategy is to 
work on the consolidation of traditional activities but also develop emerging ones such as 
aquaculture, maritime services, marine biotechnology and oil & gas exp loration.  
 
EU Question  No 25:  
Could the government state the major concrete actions taken so far to harness potentials of the blue 
economy?  
 
Reply  
The main clusters of the blue economy include: (i) Fisheries and Aquaculture, (ii) Deep Ocean Water 
Applications (DOWA), (iii) Tourism and Leisure, (iv) Seaport related activities and services, (v) 
Marine renewable energies, (vi) Seabed Exploration for Hydrocarbon and Minerals, and (vii) Ocean 
knowledge.  
 
Major actions taken so far in the Fisheries and A quaculture cluster of the Blue Economy are:  
 
(i) Financial assistance in the form of loans and grants is being provided to fishers for the 
purchase of fishing vessels to encourage outer reef fishing thereby attaining fleet 
consolidation, self -sufficiency, and  reduction on imports.  
(ii) With a view to promote aquaculture the government is in process of prescribing 4 additional 
aquaculture farming sites.  
(iii) A policy for exploratory fishing has been finalized which aims at assessing the sustainability 
and feasibility of future commercial fisheries by contributing to scientific data relating to 
such fisheries. The modalities for the implementation of exploratory fishing are being 
worked out.  
(iv) The government has also undertaken lagoon replenishment programmes through marine 
ranching technique to enhance fish stocks.  Moreover, it has embarked on a coral farming 
project to restore degraded areas of coral reefs and their essential ecosystem services. 
These actions have been undertaken to build up the resilience of the marine eco systems to 
the development of marine applications that may have environmental impacts on the marine 
ecosystems.  
 
Other major concrete actions taken to harness potentials of the blue economy are:  
 
(i) Mauritius is engaged in the Marine Spatial Planning to organize the various uses of maritime 
zones and their resources.  
(ii) Seabed exploration for hydrocarbon & minerals in the Maritime Zones of the Republic of 
Mauritius, (a) the Offshore Petroleum Bill has been finalized enabling a regulatory regime 
for petroleum  activities in the seabed and subsoil areas of the maritime zones of Mauritius 
notably through the prospecting, exploration, retention and production of petroleum. (b) 
Moreover, a Seabed Mineral Bill is under development which aims to make better provision  
to carry out prospection, exploration and mining of mineral deposits in the seabed and 
subsoil of the maritime zones of Mauritius. A Seabed Mineral Beyond National Jurisdiction 
Bill is also being elaborated that governs Mauritius engagement in Seabed Mine ral Activities 
in areas beyond national jurisdiction  
(iii) The following projects have been completed in view of optimizing port infrastructure usage 
and increase port productivity: extension of container terminal and quays, dredging of 
navigational channels to accommodate larger vessels and implementation of the other 
recommendation of the Port Master Plan 2016.  
 WT/TPR/M/417/Add.1  
 
- 37 - 
 
   
Para 3.35 , page 18 Investment in the port  
3.35. The strategic objective of the Government of Mauritius is to make the Port -Louis Harbour well 
equipped , professionally managed and constantly upgraded, in order to maintain high productivity 
and enhanced service levels at competitive rates. To achieve this objective, it is pursuing a policy of 
improvement and opening to the outside world. In the same manne r, it is encouraging further 
investment in the ports to respond to the growing needs of the shipping lines and other port 
stakeholders.  
EU Question  No 26:  
Could the government share the incentives that have been offered to encourage investment in the 
port and what actions have been taken to enhance the service levels?  
 
Reply  
There has been no investment by private promoters in port development projects. How ever, 
Mauritius Ports Authority is considering the development of an Island Terminal on a PPP with a view 
to increase capacity for handling of Containers. The incentives to potential promoter are being 
elaborated.  
There have been several incentives provided namely in the bunkering sector. Mauritius offers several 
competitive advantages to demarcate itself as a competitive bunkering destination, which includes 
the following.  
• Exemption from excise duty and VAT on bunker fuel  
• Corporate tax ex emption from bunker trade in  HFO 380  
• Exemption from income tax from income derived from LHFO for first for years of 
operations  conditional to investment carried out in LHFO storage  
• Extension of the excise duty and VAT exemption on bunker fuel consumed with in port 
limits by bunker barges engaged in the supply of bunker fuel.  
• Discount ed prices on port charges (port dues & anchorage fees) by the MPA  for bunker 
barges and vessels calling for bunker . 
• VAT Free and Duty Free on import of goods for freeport operato rs 
 
Para 3.37 , page 18 Financial constraints hindering port expansion  
3.37. Mauritius also ambitions to emerge as a regional maritime, logistics and business hub and has 
upgraded and modernized its port infrastructure. However, lack of financial resources is posing an 
impediment to further consolidation of strategic assets and extension of the port infrastructure.  
 
EU Question  No 27:  
Could the government indicate what has been done so far to address the financial constraints?   
 
Reply  
It is planned to encourage development through private partnership.  
 
Para 3.40 , page 18 safe mooring on ocean going fishing vessels  
3.40. In addition, Mauritius is constructing a breakwater which will provide a sheltered basin at Fort 
William for the safe mooring of around  120 ocean going fishing vessels. This will improve fish 
operations in the harbour and rationalizing the parking of idle fishing vessels for safety and security 
reasons  
 
EU Question  No 28:  
(a) Could the government inform when would the safe mooring be ready and what would be the 
conditions to use the mooring facilities?  
(b) Could the government also confirm if an environmental impact assessment has already been 
conducted?  
Reply  
An Environment Impact Assessment has been completed and the licence is awaited.  
Unfortunately, due to financial constraints, it has been decided to put the project on hold and 
consider its implementation through private partnership.  
 WT/TPR/M/417/Add.1  
 
- 38 - 
 
  Para 3.42 , page 19 Vessel Traffic System  
3.42. With regards to the seaport facilities, a state -of-the-art Vessel Traffic System (VTS) is currently 
under implementation and the facility including radars will be used for managing and controlling the 
vessel traffic in the Port.  
 
EU Question  No 29:  
Could  the government advise whether the VTS is already in operation, and if not, what would be the 
indicative time frame?  
 
Reply  
The VTS is already in operation.  
 
Para 3.43 , page 19 Vessel Traffic System  
3.43.  Furthermore, with a view to streamlining the documentation pertaining to port activities and 
to transform Port -Louis into a Smart Port, Mauritius is setting up a Maritime Single Window (MSW) 
whereby vessels calling at Port -Louis Harbour will undergo more rapid, simplified and rationa lized 
means of clearance prior to entering the port.   
EU Question  No 30:  
Could the government inform the time frame for the MSW to be operational?  
 
Reply  
It is planned to have the SMW operational by end 2022.  
 
Para 3.61 , page 21 Inclusive Tourism Development  
3.61. Furthermore, under the concept of Inclusive Tourism Development, Government will ensure 
that the active participation of local community is enlisted right from the planning stage of new 
tourism projects.  
 
EU Question  No 31:  
Could the government share an example where this concept has been implemented and advise how 
this practice would be conducted?  
 
Reply  
Consultations are held with local (regional) NGO 's and civil society associations such as Aret Kokin 
Nu Laplaz, Eco -Sud and fishermen associations prior to embarking into projects. For example, in the 
case of the hotel project, Anantara Iko (formerly Le Chaland) in the South, the promoter had to 
build a new road to facilitate access to the publ ic beach  as well as parking facilities as agreed during 
the consultations.  
 
 
Para 3.110 , page 27 Fintech Sandbox Licence  
Introduction of Sandbox Licence for investors to conduct a business activity for which there exists 
no legal framework.  
 
EU Question  No 32:  
 
(a) Could the government give the number of licences granted, in which sectors and contribution 
of these business activities to the economy?  
 
Reply  
One of the first moves towards enabling Fintech development in Mauritius was the introduction of 
the Regulatory Sandbox Licence (RSL) in September 2018 to allow technology -based companies 
that do not fit into existing licensing frameworks to conduct their operations. To further re -
engineering the procedure for the RSL, the National Regulatory Sandbox Lice nse Committee was set 
up in September 2018 which acts as a focal point for assessing all Fintech related RSL applications.  
At the level of EDB, please note that 11 RSL have been issued. 8 of them have expired. 2 have 
already graduated to FSC rules and 1 is  in the process of graduating. Please note that the RSL is 
temporary and once relevant legislations or rules have been operationalized, the licensee graduates 
to the mainstream. 1 is still operating under RSL. Business activities included digital wallet, 
crowdfunding, Peer to Peer lending platform, mobile wallet, film completion bond, etc.  WT/TPR/M/417/Add.1  
 
- 39 - 
 
  As at date, 10 Regulatory Sandbox Licenses have been granted for a diverse portfolio of FinTech 
projects, including Initial Coins Offerings (ICOs), cryptocurrencies excha nge platforms, digital 
wallets, crowdfunding platforms and blockchain enabled alternative securities platforms, blockchain 
based KYC systems and robo -advisory wealth management platforms.  
 
(b) Could the government also describe the control mechanisms put in place to ensure that the 
businesses are complying with local legislations?  
 
Reply  
Control mechanisms by EDB  
As a matter of fact, each project will have a specific set of conditions in relation to the nature of the 
project. For example, if it is in relation  to a fintech project, conditions are imposed interalia as to 
the resources and infrastructure, the operation, confidentiality of client data, real time monitoring 
of transactions, maintenance of records, disclosure of associated risks to clients, due dili gence of 
clients, and internal control systems to be put in place including cybersecurity systems, operational 
risk management programme, avoidance of fraud, auditing of systems by external independent third 
parties.  
In addition, however, we impose other c onditions for monitoring and control purposes. Some of the 
main conditions are provided below:  
1. Submission of complete technical and financial report periodically;  
2. Submission of audited results, after one year of operation, to the EDB and other releva nt 
institutions;  
3. Notification requirements with regards to major changes to operations;  
4. Furnish information to EDB whenever requested or to other relevant governmental authority;  
5. Submission of periodic interim reports.  
6. If the business activitie s are subsequently regulated, the RSL lapses and the licensee is 
required to obtain such license, permit or authorization as may be applicable.  
Control mechanisms by FSC  
The regulatory sandbox licensing authorities in Mauritius require that entities which are licensed 
under the regulatory sandbox regime must submit interim and final reports on the following 
(amongst others).  
• Key performance indicators, important milestones, and statistical information  
• Key issues observed, based on fraud or incident repo rting 
• Remedial actions to address the issues at (2) above  
The frequency and specific details of the interim and final reports will typically be agreed between 
the relevant regulatory sandbox licensing authorities and the licensee. The regulatory sandbox 
entities must also ensure for the proper maintenance of records during the testing phase to support 
reviews by the regulatory sandbox licensing authorities.  
Control mechanisms by BOM  
The Banking Act was amended in August 2021, through the Finance (Miscella neous Provisions) Act 
2021, to enable the Bank of Mauritius (Bank) to issue Regulatory sandbox authorisation.   
  
The recently added section 11C to the Banking Act enables a licensee under the Banking Act or the 
National Payment Systems Act or a body corpor ate to apply to the Bank for a regulatory sandbox 
authorization in such form and manner as the Bank may determine.   
 The Bank is in the process of drafting the relevant framework regarding the issuance of the 
Regulatory sandbox authorization.  At this stage , therefore, no authorisation has been issued by the 
Bank of Mauritius.  
 
Para 3.112 , page 27 Sustainable financing framework  
3.112. Along the same line, the Government of Mauritius is developing a Sustainable Financing 
Framework which will cater for the issuance of new product offerings in terms of green, blue or 
sustainability bonds on the Stock Exchange of Mauritius. Funds raised will be used for the financing 
of sustainable development projects, such as projects geared towards energy efficiency, clean 
transportation and sustainable waste management amongst others.  
 
EU Question  No 33:  
(a) Could the government inform when would be the Sustainable financing framework be 
completed and implemented?  WT/TPR/M/417/Add.1  
 
- 40 - 
 
  Reply  
It is expected that the Sustainable Financing Framework would be completed and implemented in 
the first quarter of 2022.  
 
(b) Could the government also specify the amount of funds it is expecting to raise through these 
sustainability bonds?  
 
Reply  
In June 2021, the Bank issued a guide on Sustainable Bonds . The guide is not specific to the issuance 
of green bonds only as it provides the basis for raising capital to finance or re -finance Green or Social 
or Sustainability -linked projects.  
  
The amount to be raised has not yet been agreed.  
 
Para 3.117 , page 28  Contribution of the BPO sector to the economy  
3.117. Though the BPO segment remains the largest employer, the sector witnessed an increase in 
companies offering various services such ranging from Fintech to cybersecurity.  
 
EU Question  No 34:  
 
Could the government quantify the increase in terms of how many more companies, job creation, 
investment, export earnings?  
 
Reply  
Following the survey undertaken in 2019, BPO segment account for 27% of the industry segment 
and 63% of the total employment.  An increase of 6% was noted in terms of no operational companies 
from 2018 – 2019 (i.e. 50 additional companies) The increase is mainly triggered by the advent of 
new companies offering services ranging from Fintech to Cybersecurity. Similarly for the per iod 
2018-2019, an increase of 12.5% was noted for employment from 24,000 to 27,000.   
 
 
Para 3.127 , page 30 Lack of skills and skills mismatch  
3.127. One of the biggest challenges facing the industry is talent shortage. For firms to expand their 
business ac tivities, it is crucial that they have access to skilled manpower. Necessary efforts are 
being deployed for greater partnerships between the private sector, educational and training 
institutions, and key stakeholders and policymakers in the ICT sector.  
 
EU Question  No 35:  
 
(a) Skills mismatch and lack of specialised skills in the ICT sector were identified as a major 
challenge since 2006.  Could the government enlighten on what has been done over the years to 
close this gap?  
 
Reply  
To address the mismatch and lack of specialised skills, Government is setting up a Digital Industries 
Academy under the aegis of the Economic Development Board.  
The University of Mauritius and other tertiary institutions such as the Middlesex University and 
specialised i nstitutions offer tailor made courses in IT.  
 
(b) Could the government also clarify whether there are any plans to relax foreign labour / 
occupation permits and/or increase the delivery of these?  
 
Reply  
The government has already  relaxed the employment of foreign labour not only in the ICT but in 
other sectors of the economy. The validity period for an occupational permit (OP)for professionals 
has been extended from 3 to 10 years.  
 
Spouses of OP holders w ishing to work has been exempted from applying for an OP.   
 
ICT professionals can obtain an Occupational Permit if they draw a salary of Rs 30000 per month  WT/TPR/M/417/Add.1  
 
- 41 - 
 
  To attract professionals, a privilege club scheme is being implemented providing a range of 
incentiv es to OP holders, including privilege  access to hotels, golf courses, etc.  
 
 
Para 3.129  
EU Question  No: 36  
Considering its advanced legal framework on e -commerce, is Mauritius considering to join the e -
commerce Joint Statement Initiative in the WTO?  
 
Reply  
Mauritius has already undertaken a national stocktaking exercise on Ecommerce and will be joining 
the E-Commerce Joint Statement Initiative soon.  
 
Para 3.131 , page 30 C OMESA Online Platform  
3.131. In 2020, as part of the COMESA initiatives on e -commerce, the COMESA Secretariat launched 
an online platform for Member States to exchange and share information on the availability of 
essential goods within the region as part of the response measures to mitigate the effects of the 
pandemic. The portal is a COVID 19 business facilitation solution with the main objective of 
connecting buyers to suppliers, thereby promoting regional intra -COMESA trade.  
EU Question  No 37:  
Could the government confirm whether Mauritius is using the platform and for which products?  
 
Reply  
Mauritius has uploaded public information including regulations and trade data/statistics on the 
platform.  
So far, 3 Mauritian companies have registered and 2 have already uploaded some products such as 
sanitizers and surgical masks on the platform.  
 
Para 3.133 , page 30 Virtual Trade Promotion Platform in Mauritius  
3.133. The establishment of a virtual trade promotion platform by the Economic Development Board 
(EDB) comes at a time when global trade has been severely impacted by the current COVID -19 
pandemic. This virtual platform primarily aims to showcase Mauritius products and position Mauritius 
as a sourcing destination for high value -added products. To this end, the platform will provide 
opportunities for buyers, suppliers, agents, distr ibutors to connect and schedule B2B meetings with 
local manufacturers.  
 
EU Question  No 38:  
Could the government inform whether the platform is operational? If yes, to also indicate the number 
of transactions that have been carried out – number, value and flow.  
 
Reply  
The platform is being finalised and will become operational in the course of the first quarter of 2022.  
As at date, the selection of a service provider is in the process of being finalised as per Procurement 
Procedures. The platform shall be developed over a period of six months and is meant to give 
visibility to a number of products that are manufactured in Mauritius for exports.  
 
Para 4.1 , page 31 World Bank Doing Business  
4.1. Mauritius considers that a thriving business climate is  fundamental to attract investment, create 
employment and economic growth. To that end, Government undertook bold administrative, 
institutional, and legislative reforms to ease doing business in the country. The improved business 
environment has been well reflected in various international ratings, namely, the World Bank's Doing 
Business Report 2020, which ranks Mauritius 13th out of 190 economies in terms of ease of doing 
business.  
 
EU Question  No 39:  
(a) The World Bank will no longer publish the Doing Busine ss report. Could the government advise 
how will Mauritius measure the impact of the reforms and what monitoring and evaluation system 
has been/will be put in place to gauge implementation and effectiveness of reform measures?  
 WT/TPR/M/417/Add.1  
 
- 42 - 
 
  Reply  
Mauritius follows a ref orm agenda for business environment which goes much beyond the scope of 
the Doing Business report of the World Bank. The Economic Development Board (EDB) has a 
directorate dedicated to improving the business climate in Mauritius. EDB collaborates with seve ral 
public institutions to review processes and policies with a view to facilitating trade and investment. 
In addition, a Business Regulatory Reform Council (BRRC), already provided for in law, will soon be 
implemented. The BRRC aims at developing a nation al business -related regulatory reform policy, 
reviewing existing licenses and permits, and recommending reforms.  
 
Moreover, both the EDB and Government maintain regular dialogues with private sector operators 
at which discussions on business facilitation and improving our business environment are usually 
held, following which agreed actions are implemented.  
 
The Government also benefit from technical assistance from its development partners in the field of 
ease of doing business which include the assessment of existing frameworks with a view to making 
recommendations on improvements.  
 
Could the government also define other initiatives in place to improve the business environment, 
not only based on WBDB indicators?  
Reply  
Other initiatives in progres s are (i) the implementation of a Regulatory Impact Assessment (RIA) 
legislation and setting up of a RIA office , (ii) an in depth regulatory review on 4 key sectors of the 
economy, and (iii) several digitization initiatives of the public sector services; amongst others. All 
these initiatives have their own governance structure.  
 
Para 4.7 , page 33 Port and cargo handling fees  
• Reducing port and cargo handling fees: The port dues and terminal handling charges for 
exports have been waived from July to December 2020 and reduced by 50% for the period January 
to July 2021.  
 
EU Question  No 40:  
Could the government disclose whether port and cargo handling fees would go ba ck to pre -pandemic 
level after July 2021?  
 
Reply  
In an effort to support the export sector, decision has been taken at Government level to extend the 
50 % waiver on Quay fees and Container Handling charges for laden export containers for a further 
2-year period i.e from 1 July 2021 till 30 June 2023.  
 
Para 5.6 , page 35 Elimination of goods from list of controlled items  
5.6. During the review period, the list of goods being controlled at import has been subject to 
revisions leading to elimination of the foll owing items from the lists of controlled items: milk and 
canned food products; certain plastic and rubber articles; agricultural products; chemicals; certain 
equipment; food additives and bakery additives in general; iron sheets; and life -saving jackets.  
 
EU Question  No 41:  
Could the government describe the mechanisms in place to ensure compliance with safety and 
security standards?  
 
Reply  
Milk and canned food products and additives  
Control of imported foodstuffs is exercised by  Public  Health  and Food Safety  Inspectorate Cadre of 
the Ministry  of Health  and Wellness. The  only permit  required  prior to import foodstuffs  in Mauritius  
is a PreMarket  Approval  Permit (PMAP).  The number of  food products  requiring the  PMAP, as  required  
in the  3rd Schedule o f the Food Regulations 1999 has been reduced considerably.  
 WT/TPR/M/417/Add.1  
 
- 43 - 
 
  However, all imported foods require a Health  Clearance from the Ministry of Health and Wellness at 
the points of entry. Health Clearance is granted after verification of all documents relating wi th the 
import and where necessary after physical examination of the consignment.  
 
Post monitoring is affected  by staff posted at the points of entry and the  thirteen (13) regional Health 
Offices. The products are examined and necessary actions are taken in  case of non-compliance  with 
Food Regulations 1999.  
 
A mechanism of complaint registration exists in all the regional Health Offices, where investigations 
are carried out to ensure compliance with legislation.  
 
Plastic products  
Regarding plastic products ( single use plastic products and plastic bags): Under the Environment 
Protection (Banning of plastic bag) Regulation 2020 and the Environment Protection (Control of 
Single Use Products) Regulations 2020, there are restriction for the importation and exporta tion of 
plastic items listed in these regulations since Jan 2021. There has been no reduction in the list of 
products controlled under these regulations.  
Furthermore,  with a view to establish a fair level playing field, the Consumer Protection (Control of 
importation) Regulation 2017 is in the process of being amended to restrict importation of certain 
food items in single use plastic packaging (Such as plates, bowls, hinged containers, trays).  
Under the Environment Protection (Banning of Plastic Bags) Regulations 2020, requirements for 
compliance to biodegradable and compostable standards are listed in the Third Schedule. Regarding 
the Environment Protection (Control o f Single Use Products) Regulations 2020, certificate of 
conformity is required to ensure that single use products imported meets the requirement of 
biodegradability and compostability and is not manufactured from petroleum -based plastic.  
The Mauritius Sta ndard Bureau and the National Environmental Laboratory are giving assistance to 
enforce the above regulations.  
Anyone importing a dangerous chemical as listed in the Dangerous Chemicals Control Act (2004) 
should comply with the Act and its different Schedu les. 
 
Chemical products  
He needs to apply for a licence to trade in dangerous chemicals on the following 
platform:  https:// busine ss.edbmauritius.org   
Anyone importing in the 2nd Schedule of the Act needs to apply for registration of the product and 
payment of a fees of Rs1000.  
Once product is registered he needs to apply for  Import permits on the 
Mauritius  https://tradenetmns.mu   
Once consignment reaches Mauritius he needs to apply for an approval/release from the Board 
on helpdeskdceb@govmu.org   
 
Non-food items  
There is at present a list of non -food items (listed below) which are c ontrolled at Customs borders. 
Importers dealing in such products are required by the Regulations to produce a Certificate of 
Conformity for the release of the goods. Those certificates are submitted to the Mauritius Standards 
Bureau (MSB) for validation an d are thereafter submitted to the Customs for the release of the 
goods.  
 
In case the importer is not in possession of the relevant Certificates of Conformity, samples of the 
goods are collected at Customs ' premises and are submitted to the MSB for testing.  Upon receipt of 
a favourable test report, clearance is given to the Customs for the release of the goods.  
 
The list is as follows:  
• Steel Bars/Steel Wires/Welded Mesh (The Steel Bars, Steel Wires and Steel Fabricks  
(Mauritian Standard Specifications  Regulations 2020)  WT/TPR/M/417/Add.1  
 
- 44 - 
 
  • Toys (The Toys Safety Regulations 2021)  
• Fire-crackers (The Consumer Protection (Control of Imports) Regulation 2017)  
• PVC Pipes and Fittings (The Plastic and Polyethylene Pipes and Fittings  (Mauritius 
Standard Specification) Regulations 2007)  
• (The Consumer Protection (Safety Requirements) Regulations 2019):  
▪ Electric cables/Armoured Cables  
▪ Outboard Motors  
▪ Electric Water Heaters  
▪ Automatic Circuit breakers  
▪ Residual current switches  
▪ Leakage Modules  
▪ Flexible tubes, pipes and hoses for LPG  
▪ Motor -cyclist 's helmets  
▪ Low pressure regulators  
▪ Pocket lighters gas fuelled  
▪ Hair dryers  
▪ Table Fan  
▪ Dish Washing Machine  
▪ Clothes Washing Machine  
▪ Electrically heated blankets  
▪ Whirpool Baths  
▪ Television  
▪ Table Lamp and Flo or Stand Lamp  
▪ Lighting Chains using incandescent lamps for use in Christmas tree  
▪ Electronic ballast for fluorescent Lamp  
▪ Magnetic ballast for fluorescent lamp  
▪ Isolating transformer for downlight fitting  
▪ Microwave Oven  
▪ Coffee or Tea Maker  
▪ Toaster  
▪ Vacuum cleaner  
▪ Lamp holders  
▪ Ovens  
▪ Spin extractor  
▪ Electric Shavers, hair clippers  
 
Para 5.10 , page 36 Technical assistance to implement Category C commitments  
5.10. Out of the 36 measures contained in the TFA, Mauritius has classified 27 as Category A, 5 as  
B, and 4 as C. Mauritius is now fully implementing all its "Category A" commitments and discussions 
with donors to obtain technical assistance to finance category "C" measures are ongoing. 
Unfortunately, so far, technical assistance has not been forthcomi ng.  
 
EU Question  No 42:  
Technical Assistance was requested by the Government of Mauritius to address various factors that 
were impacting on the imports and exports of goods and services.  These include the multitude of 
agencies involved in providing authorisation before goods can be imported or exported, the 
cumbersome procedural requirements and the multiplicity of authorizations adding up to the cost of 
doing business. A gap analysis to assess governance structure as well as both capacity and 
institutional constraints related to delivery of services by regulatory bodies in relation to SPS/TBT as 
well as health, testing and product certification.  The constraints and bureaucratic bottlenecks in the 
delivery of services by existing regulatory institutions were also identified. However,  
recommendations were not implemented and these are being followed up under the current technical 
assistance to review the regulatory framework to improve business climate.  
Could the government explain the factor s impeding the implementation of recommendations and 
outline the outstanding technical assistance for which there was no reply from donors?  
 
Reply  
Many of the recommendations have been implemented such as the single window, which has 
contributed to speed up the processing of document and thus address administrative bottlenecks. 
Some of the requests of Mauritius such as the acquisition of Risk Management software and Test WT/TPR/M/417/Add.1  
 
- 45 - 
 
  Procedures at the Mauritius Standards Bureau, the Ministry of Agro –Industry and the M inistry of 
Health and Wellness have not been addressed. More specifically, the following would be required:  
Mauritius Standard Bureau  
• Setting up of the Product Certification Mark scheme (MAURICERT) and readiness for 
accreditation as per ISO/IEC 17065.  
• Setting up and implementation of an Inspection Scheme [Recruitment of a Consultant, 
Documentation of the Inspection Scheme, Implementation of the Scheme as per ISO/IEC 
17020 and assess readiness for Accreditation (International Recognition)  
 
Ministry Of Agro Industry and Food Security  
• Reinforcement of pest and disease diagnosis facilities at the National Plant Protection Office 
(NPPO)  
• Implementation of rapid testing methods in Food Microbiology for pathogens detection at 
the Dairy Chemistry Division (DCD)  
• Capacity building in Quality Assurance, Technical Assistance for Accreditation of the Pesticide 
Residue  Laboratory , including honey testing at  the Food Technology Laboratory  
 
Ministry of Health and Wellness  
• Proposal for developing a food microbiology laboratory at Central Health Laboratory (CHL)  
• Development and Implementation  of a Food Import Management System (FIMIS)  
 
ENQUIRY POINTS  
 
To strengthen the SPS enquiry Point at the Ministry of Agro Industry and Food Securit y, the following 
is required:  
• Purchase  of ICT Equipment  
• Training & Capacity Building  
 
Para 5.11 , page 36 fees and charges leviable by an agent  
The fees and charges leviable by an agent with respect to the making of bills of entry, handling, 
unstuffing, storage, documentation, haulage services and such other tasks related to the import and 
export of consolidated cargo on behalf of economic operators will be regulated  
EU Question  No 43:  
Could the government disclose whether there are any excessive / hidden fees that are charged by 
agents?  If yes, what is the government doing to rationalize the fees and charges? When will it be 
regulated?  
 
Reply  
In order to reduce cost of doing business in the aftermath of the COVID -19 pandemic, it was 
announced in the budget speech 2020-2021, that fees charged by freight forwarders will be 
regulated.  
It is also to be noted that the Competition Commission conducted an investigation into the potential 
collusive agreements by the Association of Freight Forwarders.  
Consequently, an enabl e clause (Section 119B) was introduced in the Customs Act in order to 
regulate prescribed fees and charges to be levied by an agent.  
For the purpose of prescribing the fees and charges, the Customs Department of the Mauritius 
Revenue Authority carried out an audit on the fees and charges levied by agents and discussions are WT/TPR/M/417/Add.1  
 
- 46 - 
 
  being held with the concerned stakeholders on the proposed draft regulations with respect to fees 
and charges.  
Para 5.11 , page 36 Deferred payment scheme (DPS)  
c. Deferred payment scheme  (DPS)  
• A DPS has been introduced whereby importers and local manufacturers can now benefit from 
deferred payment of duty, excise duty and taxes. These entities benefit from deferred payment of 
duty, excise duty for a period of at least 16 days to a maxi mum of 46 days.  
EU Question  No 44:  
Could the government specify when the Deferred payment scheme WAS introduced and the number 
of operators registered for the DPS? Could the government also inform the time taken to register to 
the DPS?  
 
Reply  
(A)  Legal  Provisions  
(1)  The Deferred Payment Scheme was introduced on 01 July 2015 , as per section 12(d) of the 
Finance Act 2015 (Act No. 9 of 2015).  (6 to 36 days)  
 Section 9A of the Customs Act was amended by inserting, after subsection (1), the following 
new s ubsection – 
"(1A) (a)  Where goods are entered and cleared by an SME or a VAT registered person, the duty, 
excise duty and taxes on the goods cleared shall be paid – 
(i)  in the month of June, not later than 2 working days before the end of that month; and  
(ii)  in any other month, not later than 7 working days after the end of that month,  
provided that the SME or VAT registered person gives a security, by bond, under sections 39 and 
42, to cover the deferred payment and the SME or VAT registered person is in compliance with the 
Revenue Law under the Mauritius Revenue Authority Act.  
(b)  In this subsection - 
"SME" has the same meaning as in the Small and Medium Enterprises Development Authority Act;  
"VAT registered person " means a person registered under the  Value Added Tax Act. " 
(2)  With effect from 23 March 2020, Section 11 (a) of the Covid -19 (Miscellaneous Provisions) Act 
2020 (Act No. 1 of 2020), amended section 9A of the Customs Act, in subsection (3), by deleting 
the words "7 working days " and replaci ng them by the words "16 working days ". (16 to 46 days)  
(B) No of Economic Operators registered under DPS: 41  
(C) Average time taken to register the DPS: within 30 days from the effective date of the 
application   
 
Para 5.4 , page 36 Trade facilitation measures  
There are several IT systems / platforms such as coordinated border management and agency 
cooperation, National Single Window - Mauritius TradeLink and the interoperability of each one is not 
always clear to economic ope rators.  
EU Question  No 45:  
Could the government state whether it is envisaging a rationalisation of IT systems and platform to 
avoid multiplication of data entry points?  
 
Reply  
The Government has already announced the development of an Integrated Single Window for Trade 
(ISWT) in Mauritius.  The implementation of the ISWT is expected to lower significantly the cost of 
doing business in Mauritius by ensuring faster clearance and more effective and efficient resource 
deployment. This system will tap into the  enormous potential of modern technologies and encompass 
all the relevant stakeholders in the trade supply chain, as well as offer the possibility to interface 
and exchange information with any legitimate party or system.  
It will foster integration of vari ous services starting from port services, handling of cargo services to 
Customs clearance and ensure one -time submission of standardized data and documents required 
for clearance of vessels and goods.  
 WT/TPR/M/417/Add.1  
 
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  Para 5.5 , page 38 -40 Intellectual Property Rights  
5.13. In this regard, an Intellectual Property Development Plan (IPDP) was developed in 2009 and 
reviewed in 2016 with the assistance of WIPO. The Plan recommended the following, among others:  
•Revision of IP laws to ensure compliance with latest development on IP at the international level;  
•Putting in place of a national IP policy and establishing a national policy forum including 
stakeholders from both public and private sector;  
•Establishment of a coordination mechanism through an IP Council;  
•Establish ment of an empowered Industrial Property Office of Mauritius (IPOM).  
EU Question  No 46:  
We note that the enabling regulations have entered into force. What is the new timeline considered 
for the setup of the IP council?  
 
Reply  
We have partly answered this question at (5) above.  
It is planned that the Industrial Property Act 2019 will be proclaimed on 01 January 2022. 
Regulations to implement the Industrial Property Act will also be effective as from the same date.  
The Intellectual Property Cou ncil will be established shortly after the entry into force of the Industrial 
Property Act i.e. within the next three months.  
 
Para 5.14, page 38  
The Copyright Act 1997 was repealed and replaced by the Copyright Act 2014. The purpose of the 
Copyright Act 2014 was to provide for more effective protection of copyright and related rights to 
rights holders, the main objectives being to address the issues related to the internet and piracy 
(…). 
EU Question  No 47:  
Could the government of Mauritius  describe in detail  the measures taken in order to fight against 
piracy on Internet?  
 
Reply  
The Computer Misuse and Cybercrime Act 2003 provides for repression of criminal activities 
perpetrated through computer systems.  
On 22 October 2021, the Council of Ministers agreed to the introduction into the National Assembly 
of the Cybersecurity and Cy bercrime Bill.  
The main object of the Bill is to repeal the Computer Misuse and Cybercrime Act and to replace it by 
a new legislation to provide for – (a) increased compliance with the Budapest Convention on 
Cybercrime through the provision of additional criminal offences related to cybercrime and 
cybersecurity, improved investigation techniques and increased international cooperation; (b) the 
implementation of a Critical Information Infrastructure Protection policy; (c) the establishment of 
the National C ybersecurity Committee; and (d) international cooperation and mutual legal assistance 
in cybercrime matters.  
This is one area where Mauritius would require technical assistance from those countries which are 
implementing stricter measures to fight piracy o n the internet. We shall appreciate the support of 
the EU in this context.  
Para 5.16, page 39  
In May 2020, Government agreed to review the copyright fees charged by the Mauritius Society of 
Authors (MASA), by way of Regulations, in accordance with section 57(2) of the Copyright Act. With 
the prevailing economic conditions due to the COVID -19 pandemic, the new structure of fees would 
be applicable as from 1 July 2021.  
EU Question  No 48:  
Is the scheme of copyright fees in Mauritius in conformity with Article  5.2 of the Bern Convention 
which prohibits formality?  
 
Reply  
As far as collective management of copyright is concerned, a copyright owner should mandate a 
collective management organization (CMO) i.e. MASA in order to receive payments of economic 
rights.  
This implies that the copyright owner should fill the appropriate prescribed forms by providing 
information on the song titles, proof of works and the names of the shareholders as well as a copy 
of agreements.  WT/TPR/M/417/Add.1  
 
- 48 - 
 
  The collection of fees from music users also i mplies the submission of forms and, in some cases, the 
signature of a formal agreement between the CMO and the users.  
Consultations will be held to streamline procedures to comply with the Bern Convention.  
 
Section 5.5.3 Industrial Property Act 2019  
5.22. In line with its Intellectual Property Development Plan (IPDP), Mauritius adopted a 
comprehensive legislation, the Industrial Property Act in August 2019. The new comprehensive 
legislation covers all aspects of Industrial Property, namely Trade Marks, Pate nts, Industrial Designs, 
Plant Breeders' Rights, Geographical Indications and Layout Design of integrated circuits. Relevant 
regulations are being finalized for the implementation of the new legislation.  
5.26. The Act also makes provision for Mauritius to  adhere to a number of WIPO administered 
Treaties, namely:  
 • The Patent Cooperation Treaty (PCT) for the international registration of patents;  
 • The Hague Agreement for the international registration of industrial designs; and  
 • The Madrid Protocol to facilitate the registration of trademarks.  
5.27. These Treaties would facilitate the unified and single filing procedure to protect inventions in 
the territories of all Parties to these Treaties, thereby reducing costs of registra tion done separately.  
EU Question  No 49:  
(a) Could the government advise on the state of play and progress made relative to the last 
TPR?  
Reply  
Mauritius would adhere to the said WIPO -administered Treaties as provided by the Industrial 
Property Act 2019 shortly after the entry into force of the Act.  
(b) Could the government also indicate when will the act be ready for implementation and when 
will the full IP Office be operational?  
 
Reply  
It is planned that the Industrial Property Act 2019 will be proclaimed on 01 January 2022.  
The revamped Industrial Property Office of Mauritius would be set up shortly after the entry into 
force of the Act i.e. within the next three months.  
(c) According to the IPDP, what is the time frame for adhesion to these international trea ties? 
Reply  
The 2016/17 Budget Speech was mentioned in the IPDP whereby Government announced that 
Mauritius will adhere to a number of WIPO -administered Treaties namely the Patent Cooperation 
Treaty in respect of the international filing of patents, the Ha gue Agreement regarding the 
international registration of industrial designs and the Madrid Protocol regarding the international 
registration of trademarks.  
It is planned that the Industrial Property Act 2019 which provides for such adhesion will be 
procla imed on 01 January 2022. We will join the WIPO -administered Treaties shortly after the entry 
of the Act i.e. within the next three months.  
(d) Could Mauritius please prove a timing for the accession to the WIPO Treaties?  
Reply  
As already explained, it would be  after the proclamation of the Industrial Property Act, within the 
next three months.  
 
Para 5.34 , page 40 Infringement of Intellectual Property Rights  
5.34. The inclusion of ex -officio action has further enhanced the ability of the MRA Customs to 
combat import and export of counterfeit goods. With ex -officio powers, an officer may suspend the 
clearance of goods suspected to be IPR infringing based on his own professional judgment, where 
he has reason to believe that the right of the owner or author ized user of a patent, industrial design, 
collective mark or mark or copyright has been or is likely to be infringed, for an initial period of 21 
working days as from the date of the notice of detention/suspension of the infringing goods.  
EU Question  No 50 :  
Could the government give some figures on the n umber of counterfeit cases initiated by the Customs 
department and actions taken?  
 
Reply  
In 2020, there was a total of 18 Court cases while 132 cases were settled out of Court.  WT/TPR/M/417/Add.1  
 
- 49 - 
 
  Interventions are carried out at licensed premises to detain and initiate intellectual property rights 
procedures of trademarks having an application for intellectual property protection with the Mauritius 
Revenue Authority. The number of relevant cases for 2020 stands at 2 5. 
In 2020, ex -officio procedures were initiated with respect to 2 brands (hence 2 cases).  
 
Para 5.37 page 41 Fintech  
5.37. Since 2016, Mauritius has started to look at developing the Fintech sector and is providing 
facilities for the development of this i ndustry. Though still in the early stages, the Fintech industry 
is slowly developing. As a jurisdiction, Mauritius is friendly to Fintech innovation and is proactively 
implementing the necessary regulations to encourage the development of the Fintech indus try.  
EU Question  No 51:  
Could the government inform on the incentives that have been in place to encourage development 
of fintech?  
 
Reply  
With a view to promoting Mauritius as a regional Fintech centre, the following major initiatives have 
been implement ed: 
• The Recognition of Digital Assets as an asset -class for investment by Sophisticated and Expert 
Investors.  
• The regulatory approach of the FSC in relation to Security Token Offerings (STOs). The FSC 
issued on 15 June 2020, guidance notes on a common set of standards for Security Token Offerings 
(STO) and the licensing of Security Token Trading Systems (STTS).  
• FSC has been involved with the introduction of the following tax -related incentives for the Peer 
to Peer Lending (P2P Lending) business activi ty (which is a licensable activity by the FSC):  
1) The operator of a P2P Lending platform is exempt from income tax in respect of income derived 
from operation of its platform for a period of 5 years from start of its business (subject to prescribed 
conditions including the start of operations before 31 December 2021).  
2) The services provided by a P2P operator are also treated as exempt from VAT.  
3) P2P lenders benefit from partial exemption on interest income that they derive from lending  
on P2P Lending platform.  
4) The FSC has put forward its proposals for tax incentives wrt Crowdfunding (Investment -
based). These recent proposals are under policy consideration  
To sustain the development of this sector, the following measures were announc ed in the Budget 
Speech 2021 -22: 
• A new legislation for virtual assets will be enacted.  
• The Bank of Mauritius will roll -out a Central Bank Digital Currency – The Digital Rupee - on a 
pilot basis.  
• The Bank of Mauritius will introduce a dedicated QR Cod e at national level to facilitate digital 
payments.  
• The Bank of Mauritius and the FSC will set up respectively an Open -Lab for banking and 
payment Solutions and a FinTech Innovation Lab to encourage an entrepreneurship culture  WT/TPR/M/417/Add.1  
 
- 50 - 
 
  • A single desk will be set  up to accept all FinTech related applications  
Furthermore, Government has announced the creation of a FinTech Association, namely "The 
Mauritian FinTech Association Ltd (MFA) " during the budget speech of 2017 -2018. The MFA is a 
membership -based organisati on and incubation lab, with the overarching objective of promoting the 
Mauritian and African FinTech industry and positioning Mauritius as the FinTech hub for Africa.  
The Mauritius Research and Innovation Council (MRIC) has designed to fund research, devel opment 
and innovation through its different schemes. It has completed the project on Development of a 
crowd lending platform in Mauritius under the MRIC 's Proof of Concept Scheme. Some of the ongoing 
projects are as follows:  
• Project Title: NanoCASH: The Only Licensed Digital Financial Inclusion Platform - Development 
of Big Data Scoring Engine (Project Lead: NanoSAIO Ltd)  
MRIC scheme: Fast Track Innovation Initiatives  
• Project Title: Leveraging Machine Learning for Identity F raud Reduction and Credit Risk 
Management on FinClub Peer to Peer Lending Platform (Project Lead: Finance Club Ltd)  
MRIC scheme: Research and Innovation Bridges Scheme  
• Project Title: MoWalet - The Plug & Play Digital Wallet Platform (Project Lead: Fusion lab Ltd)  
MRIC scheme: Enterprise Innovation Booster Scheme  
Para 5.50 , page 42 Trade Remedies Legislation  
5.50. Mauritius enacted the Trade (Anti -dumping and Countervailing Measures) Act in June 2010 to 
protect the domestic industry against unfair trade pra ctices such as dumping and subsidies. Till date, 
there has been no formal application from the local industry under the Trade Act 2010 for a trade 
remedy investigation.  
EU Question  No 52:  
Could the government apprise how operators are made aware of the m easure? How has it been 
communicated to them?  
 
Reply  
Several sensitisation workshops were held to apprise the public and private sector stakeholders in 
Mauritius of the legislation on Trade Remedies.  Technical Assistance was obtained from the EU under 
the Trade Com Facility to train investigators on the conduct of the trade remedy negotiations, and 
to apprise the local industry on the procedures to lodge a trade remedy application as well as all the 
procedures involved in the conduct of the investigatio ns. Moreover, a Guide on Anti -dumping and 
its application and one on Anti -Subsidy and its application as well as various application 
questionnaires (for domestic industry, exporters, importers) have been prepared, and are available 
on the Trade portal of t he Ministry (www.mauritiustrade.mu).   
Furthermore, in 2012, Mauritius benefitted from another technical assistance on trade remedies 
where the private sector stakeholders were again sensitized about the legislation and the 
implementing Regulations.  
More re cently, in 2020, a Trade Remedy expert was recruited by the Government for a one -year 
period to review the Trade Remedies legislation to include provisions on Safeguards, to train the 
Investigating Authority, and to again sensitize the private sector opera tors about the revised 
legislation. Workshops on Anti -dumping, Countervailing Measures and Safeguards were held for the 
private sector operators.  
 WT/TPR/M/417/Add.1  
 
- 51 - 
 
  Para 6.8 , page 43 Trade Remedies Legislation  
6.8. In the context of the Investment Facilitation negotiations,  Mauritius has tabled proposals 
relating to adoption of risk management techniques; the principle of "silence is consent"; and for 
the setting up of a Business Obstacle Alert Mechanism (BOAM).  
EU Question  No 53:  
Could the government confirm whether the B OAM has been implemented? If not, when will this take 
effect?  If yes, could the government explain the actions undertaken for the business community to 
be aware of the mechanism? Could the government explain the process for problem solving?  Could 
the government also give some statistics especially on the number of issues registered and resolved?  
 
Reply  
The Business Obstacle Alert Mechanism (BOAM) has not been implemented yet. The specifications 
have been finalized and the system will soon go under prod uction. We expect the system to be up 
and running in Q2 2022.  
In terms of awareness, EDB will conduct a communication campaign with the business community 
once the system becomes operational.  
The BOAM will eventually cater for 3 main categories of issues : 
(1) Constraints faced by applicants for business licences, permits, etc. The applicant will notify 
such constraints on the platform. These will be assessed by a dedicated team which will, if required, 
solicit the relevant agencies to address them. There will be a follow up exercise by the team.  
(2) The 2nd category is policy issues which the business community intends to put across to the 
policy makers. A committee to address policy issues and frequently registered issues/obstacles will 
be set up, for eva luation and policy advocacy.  
(3) The 3rd category integrated in BOAM is any business support required by businesses.  
 
Para 6.11 , page 44 Micro, small and medium enterprises (MSME)  
6.11. Mauritius considers that the initiative on MSMEs is key to promoting MSME's participation in 
international trade. Although the focus of Mauritian MSMEs is mostly on the local market contributing 
to an estimated 11.7% to total domestic exports in 2019, export prospects are expected to grow 
with a host of support measures whi ch Government have been providing to the sector.  
EU Question  No 54:  
Could the government describe briefly the support measures and their impact on improving the 
export readiness of MSMEs?  
 
Reply  
Incorporated in July 2017, SME Mauritius Ltd empowers MSMEs to emerge and grow by 
implementing support programs that enhance their competitiveness through schemes and incentives 
for internal capability development, acquisition of new technologies and innov ation and improving 
market access amongst others.  
 
The impact of the support measures on improving the export readiness of MSMEs are not measured 
as no data is available.  
 
Para 6.39 , page 48 Warehousing project  
6.39. To give a further boost to exports to Africa, the Government of Mauritius has decided to support 
the initial costs of operation of a "Made in Mauritius" warehouse in Tanzania. The aim of this initiative 
is to showcase Mauritian products, as well as t o act as a distribution centre for the neighbouring 
countries. The project is already operational.  
EU Question  No 55:  
Could the government give the number of Mauritian operators / products in the warehousing and 
confirm whether there have been any transa ctions with neighbouring countries?  
 
Reply  
The Africa Warehousing Scheme (AWS) was put in place to encourage local enterprises to bring their 
products closer to the Eastern African market in view to have more visibility and to increase the WT/TPR/M/417/Add.1  
 
- 52 - 
 
  possibility to c onnect with the demand side as these countries do not have a fully -fledged distribution 
channel.  This scheme is in line with the strategy of Mauritius, which is to expand regional exports, 
diversify export markets and to position Mauritian products in the countries where there is a growing 
middle class.  
 
Since 2021, two Mauritian companies have enrolled with the Economic Development Board of 
Mauritius, to benefit from Government facilities under the Africa Warehousing Scheme:  
• Arkolac Ltd – Exports of Decora tive Paints and Coatings  
• Eureka E.C. Oxenham Ltd – Exports and Wine and Spirits  
 
It should be noted that both companies have been exporting the above products to  the Tanzanian 
market only, and are not yet distributing to other neighbouring countries.  
 
Para 6.3.7 , page 51 Interim economic partnership agreement with the European Union   
6.60. There has been a continuous decline in Mauritius exports to the EU. The share of Mauritius 
exports to the EU in its total exports dropped from 47.3% in 2014 to 44.3% in 2020 as illustrated 
below.  
 
EU Question  No 56:  
The exports to the EU from 2014 to 2019 included exports to the United Kingdom.   
Could the government indicate if the value of exports from 2014 to 2019 included exports to the 
United Kingdom and whether foreign exchange fluctuations factored in the decline in exports?  
 
Reply  
Yes, the figures take into account exports to the United Kingdom, as the latter was part of the EU in 
2019. The foreign exchange fluctuation was taken into account, but the decrease in value of exports 
cannot be attributed to the exchange rate effect. The rupee depreciated against the main currencies 
for the period under review and logically exports should have become more competitive. However, 
a continuous decline in Mauritius exports to the EU -27 countries for period under review has been 
noted which may be attributed to other factors such as competition by low-cost suppliers, high 
concentration on few products and few markets within the EU, amongst others, in particular due to 
the EU concluding FTAs with highly competitive exporters which erodes the compe titiveness 
advantage of Mauritius.  
 
Para 6.61 , page 52 Exports to the EU   
6.61. Mauritius exports remains highly concentrated on some EU countries including United 
Kingdom, France, Italy and Belgium. There is however potential to diversify to non -tradition al EU 
trading partners. Efforts are being deployed for structured marketing activities in non -EU traditional 
markets.  
EU Question  No 57:  
United Kingdom is no longer part of the EU, but the EU remains the main export partner of Mauritius.  
Could the government describe the concrete actions that have been taken in terms of marketing and 
accompanying measures?  
 
Reply  
In order to support the development of exports to the EU, during the p andemic period the EDB has 
organised Webinars and Online Discussion meetings with key stakeholders. With the opening of 
borders as from 2021 EDB is also planning to reconnect with markets through physical participation 
in main market fairs as from January 2020.  
  
As for UK market and in order to address the declining trend & increase number of exporters, the 
EDB is preparing a capacity building programme with the financial support of UK -DTI. The 
programme shall involve:  
A. Providing market intelligence on M auritian products with potential, for export to the UK.  WT/TPR/M/417/Add.1  
 
- 53 - 
 
  B.  Customising and delivering online capacity building training programmes for Mauritian 
entrepreneurs, encompassing SME internationalization, communication skills and marketing skills.  
C. Assisting enterprises based in Mauritius in the preparation of marketing events and developing 
marketing plans.  
 
 
  WT/TPR/M/417/Add.1  
 
- 54 - 
 
  JAPAN  
Report by the Government (WT/TPR/G/417)  
5 TRADE POLICY FRAMEWORK  
5.5 Intellectual Property Rights  
5.5.5 Enforcing border protection  
(Paragraph 5.32, page 40)  
Question 1: Japan would like to request Mauritius to provide the details of the enforcement 
authority and specific procedures for "enforcement of Intellectual Property Rights (IPR) on the local 
market".  
 
Reply  
Enforcement authorit ies include the Anti -Piracy Unit of the Police Department and the Customs 
Department of the Mauritius Revenue Authority.  
The Customs Department is empowered under our Customs Act to act as enforcement authority for 
intellectual property rights at customs a nd on the local market.  
With regard to procedures, any owner or authorized user of a patent, industrial design, collective 
mark or mark or copyright may apply in writing to the Director -General of the Mauritius Revenue 
Authority to suspend the clearance of  any goods imported or being exported and detain any goods 
on the local market, on the grounds that his patent, industrial design, collective mark or mark or 
copyright is being or is likely to be infringed.  
These provisions are in line with Articles 51 to 60 of the WTO TRIPS Agreement.  
The Anti -Piracy Unit of the Police Department enquires cases of breach of the Copyright Act and the 
Patents, Industrial Designs and Trademarks Act and enforces the said laws.  
A copyright owner or author may apply to a Judge i n Chambers for an injunction or Order for a 
"mesure conservatoire " as is appropriate in the circumstances, for the protection against 
infringement of his/her rights under the Copyright Act.  
 
(Paragraph 5.34, page 40)  
Question 2: Japan would like to request  Mauritius to provide the details of the procedures for ex 
officio actions at MRA customs.  
Japan would like to request Mauritius to provide the number of IPR -infringing goods seized by 
customs.  
 
Reply  
In 2015, ex -officio procedures were enacted to allow th e Mauritius Revenue Authority (MRA) to 
suspend the importation and exportation of famous brands of goods and invite right holders to apply 
for border protection.  
The inclusion of ex -officio action in our legislation has further enhanced the ability of the  MRA 
Customs to combat import and export of counterfeit goods. With ex -officio powers an officer may 
suspend the clearance of goods suspected to be Intellectual Property Rights (IPR) infringing based 
on his/her own professional judgment where he has reason  to believe that the right of the owner or 
authorized user of a patent, industrial design, collective mark or mark or copyright has been or is 
likely to be infringed, for an initial period of 21 working days as from the date of the notice of 
detention/susp ension of the infringing goods.  
87,882 IPR -infringing goods (pieces) were seized by Customs in 2020.  
 
3.131 Report by the Secretariat (WT/TPR/S/417)  
3 TRADE POLICIES AND PRACTICES BY MEASURE  
3.3.7 Intellectual property rights (IPRs)  
3.3.7.4 Enforcement and border measures  
(Paragraph 3.131 page 72)  
 Question 3: Japan would like to request Mauritius to provide the details of the procedures, if any, 
for right holders to ask The Anti -Piracy Unit to seize the counterfeit goods.  
 WT/TPR/M/417/Add.1  
 
- 55 - 
 
  Reply  
The Anti -Piracy Unit is a unit of the Mauritius Police Force which deals with the detection and 
prevention of criminal offences relating to infringement of intellectual property rights.   
The Anti -Piracy Unit works in collaboration with the Industrial Property Office ( IPO) to enforce 
industrial property rights. It attends to requests on matters regarding complaints in breach of unfair 
practices, patents, industrial designs, tradename and trademark. This unit conducts enquiries either 
from request from the IPO or wheneve r an official complaint is registered at the Anti -Piracy Unit by 
a complainant. Search Warrants are obtained from the Court to empower the Police to affect  the 
search. Thereafter the Police effects search and seizes any counterfeited goods. The suspect is 
arrested and brought to the office of Anti -Piracy Unit together with the exhibits secured for enquiry.  
At the office, the complainant is called upon to id entify whether the product is genuine or 
counterfeited. If there has been any test purchase, the suspect is confronted with same,  and his 
defence recorded.  Thereafter the counterfeited goods are secured by the exhibit officer in presence 
of the suspect and  a supporting officer.  An official correspondence is then sent to the Industrial 
Property Office to confirm whether the said product is really registered thereat.  
In case of Power of Attorneys an official letter is forwarded to the registry section of the  Supreme 
Court for confirmation and then the enquiry is initiated.   
 
 
 
  WT/TPR/M/417/Add.1  
 
- 56 - 
 
  CANADA  
QUESTIONS REGARDING THE SECRETARIAT REPORT  
 
SUMMARY  
 
Page 8, Paragraph 7:  
 
It is noted that sugar import tariff was gradually raised from zero to 100%. 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.  
 
1. Is there a timeline to bring down the tariffs to the former levels for non SADC or COME SA 
countries?  
 
Reply  
Mauritian sugar producers have sought protection from imports owing to prevailing distorted world 
market prices, which have been lower than the global average production costs. Such distorted price 
levels have been the result of global  production excesses, cross -subsidisation and export subsidies 
and domestic support extended to producers in key sugar producing countries. The wish is for tariff 
protection on sugar to be maintained as long as such trade distorting measures persist.  
Page 9, Paragraph 20  
 
It is noted that Mauritius is neither party nor observer to the WTO's plurilateral Agreement on 
Government Procurement.  
 
2. Would Mauritius consider joining the WTO GPA? What is its timeframe for doing so?  
Reply  
Mauritius is currently analysi ng the implications of joining the WTO GPA and is not 
considering to join in the near future as a full member.  
 
I – ECONOMIC ENVIRONMENT: Foreign Investment  
 
Page 16, Paragraph 1.21  
 
It is noted that Mauritius collects detailed and up -to-date statistics on onshore FDI, but this data 
does not include FDI flows (by country and sector) of the Global Business sector.  
 
3. Does Mauritius plan to make FDI flows (by country and sector) of the Global Business sector 
information public?  
 
Reply  
The Bank of M auritius is already publishing data on total FDI flows (i.e. also including the Global 
Business Sector) by country in Table 63 in its monthly Statistical Bulletin – "Coordinated Direct 
Investment Survey " 
 
https://www.bom.mu/sites/default/files/pdf/Research_and_Publications/Monthly_Statistical_Bulleti
n/msb_september_2 021_final_0.pdf   
  
The value of Foreign Direct Investment by country  (inward and outward) through GBCs is also 
available on the FSC website.  
https://www.fscmauritius.org/ en/statistics/statistics/global -business   
 
Breakdown of FDI flows for the global business by sector classification are not available.  WT/TPR/M/417/Add.1  
 
- 57 - 
 
   
II – GOVERNMENT TRADE AND INVESTMENT REGIMES: General Framework  
 
Page 22, Paragraph 2.7  
 
It is noted that a freely access ible comprehensive electronic repository of acts and regulations would 
add further transparency.  
 
4. Does Mauritius plan to create a comprehensive electronic repository of acts and regulations? By 
when?  
 
Reply  
Currently, all acts and regulations of Mauritius are available free of charge on the website of the 
Supreme Court of Mauritius.  
 
However, the Attorney General 's Office is working on the creation of a freely accessible 
comprehensive electronic repository of acts and regulations. The project is e xpected to be 
operational by Dec 2021.  
 
 
III – TRADE POLICIES AND PRACTICES BY MEASURE: Import prohibitions, restrictions, 
and licensing  
 
Page 46 -47, Table 3.10 Import prohibitions, 2021  
 
The Secretariat report identifies environmental protection as a rati onale used by Mauritius to justify 
import prohibitions.  
 
5. Can Mauritius explain the legal and/or technical process used for determining the impact of 
an imported good on environmental protection?  
 
Reply  
No legal and/or technical process was used as such. H owever, a Fact Finding Committee set up 
following flooding incidence of 30 March 2013 under the Chair of Justice Domah, revealed that 
littered plastic bottles and other plastic items were amongst the cause for drain block and 
aggravating the flooding incid ence. There was an urgent need to strengthen provision of the law to 
control the abusive utilization of single use plastic products such as PET bottles and plastic bags.  
With regard to CFCs and HCFCs, commitments taken as per International Environment Agre ements 
are being followed.  Mauritius has as far as possible domesticated international provisions through 
the Dangerous Chemicals Control Act and Consumer Protection Act.  It is also to be noted that checks 
are carried out at the level of the Custom to prohibit equipment containing these ozone depleting 
substances  
 
 
III – TRADE POLICIES AND PRACTICES BY MEASURE:  Standards and other technical 
requirements  
 
Page 54 -55, Paragraph 3.63  
 
The Secretariat report notes that import requirements are in place for restricted goods including 
plastic bags, refrigerants, etc. The government of Mauritius has banned the use of single -use 
plastics, a measure enforceable in part through these import requirements on restricted goods within 
this category.  
 WT/TPR/M/417/Add.1  
 
- 58 - 
 
  6. Has Mauritius experienced any delays or changes to the Republic -wide ban on single -use 
plastics due to the COVID -19 pandemic?  
 
Reply  
The COVID -19 situation resulted in delays in shipment, following which the Ministry of Environment, 
Solid Waste Management and Climate Ch ange took measures to exceptionally allow for goods 
already at Mauritius Revenue Authority (MRA) Customs or shipped prior to 15 April 2021 to be 
cleared from MRA Customs subject to an undertaking from importers to the effect that they would 
remove the plas tic packaging from the imported goods prior to sale and that they would make the 
necessary arrangements for the disposal of the plastic packaging with recycling companies.  
The 'Environment Protection (Control of Single Use Plastic Products) Regulations 202 0' provides for:  
(i) Banning of 10 non -biodegradable single use plastic containers such as (1) Plastic cutlery [forks, 
knives, spoons, chopsticks]; (2) Plastic plate; (3) Plastic cup; (4) Plastic bowl; (5) Plastic tray; (6) 
Plastic straw, including sealed plastic straw forming an integral part of the packaging of another 
product; (7) Plastic beverage stirrer; (8) Plastic hinged container; (9) Plastic lid for single use plastic 
products; and (10) Receptacles of any shape, with or without lid, used to contain  food which is 
intended for immediate consumption, either on the spot or take away and supplied by a food service 
business as from 15 January 2021, and  
(ii) Banning of plastic tray, plastic hinged container, sealed plastic straw forming an integral part of  
the packaging of another product as from 15 April 2021.  
Following representations received from operators, amendments were brought to the regulations so 
as to- 
(i) allow a moratorium until 15 January 2022 in respect of the banning of non -biodegradable 
single use plastic bowls, cups and trays used by the local food industry for packaging of fresh, pre -
cooked/ cooked food products;  
(ii) provide a further moratorium until 15 April 2021 in respect of stand -alone non -biodegradable 
single use plastic straw.  
 
 
III – TRADE POLICIES AND PRACTICES BY MEASURE: Government procurement  
 
Page 59, Paragraph 3.87  
 
It is noted that a procuring public body can omit from conducting an open advertised biding 
if it deems that open tendering "would not be efficient or practical  or would be too costly 
given the value of the procurement " [emphasis added].  
7. Could Mauritius p rovide examples of what might affect the efficiency and practicality 
of government procurement operations, which would therefore trigger a closed procurement 
process?  
 
Reply  
The conditions for use of all the methods of procurement are set under different r egulations of the 
Public Procurement Regulations 2008 namely Regulations, 6, 41, and 44 respectively. The thresholds 
have been prescribed accordingly:  
Request for quotation - less than Rs 5 M  
Restricted bidding - less than Rs 5 M   
Direct procurement - goods contract value does not exceed   Rs 500,000 and single line item 
not exceeding Rs 100, 000  
These prevent public bodies to arbitrarily interpret and use the provisions that open 
tendering "would not be efficient or practical or would be too costly given the value of the 
procurement " in diverse ways. For example, it would not be efficient and prac tical to incur WT/TPR/M/417/Add.1  
 
- 59 - 
 
  advertising costs and evaluate a large number of bids to use open tendering for procurement 
not exceeding MUR 5M.    
Page 59, Paragraph 3.88  
 
It is indicated that international tenders must be published in international media.  
8. Could Mauritius  provide examples of international media platforms that it uses to 
advertise its international tenders?  
 
Reply  
For international bidding, diplomatic missions accredited to the Government of Mauritius, whose 
countries are potential sources for the subject matter of the procurement, are served with the 
invitation to bid, or the invitation to apply for prequalification as per the Public Procurement 
Regulations 2008.  
Additionally, public bodies are encouraged to also publish on the dg market.  
 
However,  since all biddings are now done through the e -Procurement System, which can be viewed 
worldwide, it is not considered worth to incur high costs to publish in the international media.  
 
Page 59, Paragraph 3.88  
 
It is noted that tenders for open advertised b idding must be published in a national newspaper with 
wide circulation (for national tenders) and international media with wide circulation for international 
tenders.  
 
9. Does Mauritius have a centralised electronic -tendering system in place? If not, is it co nsidering 
implementing such a framework?  
 
Mauritius has a centralised e -Procurement system which is administered by the Procurement Policy 
Office and hosted by the Government Online Centre.  
 
Page 59, Paragraph 3.90  
 
It is noted the following: "[F]or works  up to MUR 300 million (USD 7.5 million) where no 
prequalification is required, contracts are to be reserved for locally registered contractors. " 
 
10. Besides the aforementioned financial threshold, are there any other qualitative or 
quantitative restrictions imposed on foreign companies?  
 
Reply  
No, there are no restrictions imposed.  
 
III - TRADE POLICIES AND PRACTICES BY MEASURE: Competition policy and price controls  
 
Page 67, Box 3.1  
 
It is noted that the guidelines of the Pharmacy Board on the registration process are not publicly 
available.  
 
11. Does Mauritius plan to make the guidelines on the registration process publicly available? 
When?  
Reply  
These are already partly available and would be fully available by the end of the year.  WT/TPR/M/417/Add.1  
 
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III - TRADE POLICIES AND PRACTICES BY MEASURE: Intellectual Property Rights (IPRs)  
 
Page 69, Paragraph 3.116  
 
The Secretariat Report indicates that an Intellectual Property Development Plan was developed with 
the assistance of the World Intellectual Property Org anization (WIPO), and finalized in January 2017. 
This plan seeks to ensure that the government 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.  
 
12. Can Mauritius provide any information on how its Intellectual Property Development Plan has 
been implemented since it was finalized in 2017? Has it achieved any of its stated goals?  
 
 
Reply  
A few examples of actions carried out and goals achieved under the Intellectual Property 
Development Plan (IPDP) include the following:  
 
- We have finalized and enacted the Industrial Property Act 2019.  
- We have broadened the composition and mandate of the Intellectual Property Council in the 
Industrial Property Act 2019 so that it serves as an effective national policy coordinating body.  
- We included protection of utility models in the Industrial Property Act 2019.  
- We have sensitized stakehold ers on our national industrial property policy namely on the 
Industrial Property Act 2019.  
- We have built the capacity of the Industrial Property Office, including upgrading office software 
through WIPO office business solutions.  
- We have initiated consultat ions with relevant stakeholders to support the incorporation of 
intellectual property into the curriculum of primary and secondary schools and higher learning 
institutions, with the support of the intellectual property expert financed by the EU.  
- We have de veloped an Intellectual Property and Branding project focussing on local dodo 
crafts aiming at using Intellectual Property and Branding tools to capture intangible values associated 
to the distinctive characteristics of dodo crafts, with the support of WIP O. 
- A study to assess the socio -economic impact of the international exhaustion of trademarks 
was conducted.  
 
Page 71, Paragraph 3.125  
 
The Secretariat Report notes that a new Industrial Property Act (IPA) was enacted in August 2019, 
which 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, an d geographical indications (GIs). However, 
as of August 2021, the Act had not yet been proclaimed.  
 
13. Can Mauritius provide any information on when the new Industrial Property Act (IPA) might 
be proclaimed?  
 
Reply  
It is planned that the Industrial Property A ct 2019 will be effective as from 01 January 2022.  WT/TPR/M/417/Add.1  
 
- 61 - 
 
  IV - TRADE POLICIES BY SECTOR : Agriculture and Fisheries  
 
Page 74, Paragraph 4.12   
 
The Secretariat report states that some agricultural products are subject to import and export 
controls via non -automatic  licensing along with tariff protections.  
 
14. Could Mauritius provide examples as to which agricultural products qualify for these additional 
controls of imports and exports?  
 
Reply  
At the level of the Agricultural Marketing Board (AMB), onions, potatoes, garlic and their respective 
seeds are Controlled Products as per the Mauritius Agricultural Marketing Act 1963 Regulations 2013. 
The imports and exports of these Controlled Products are regulated by the AMB. Except for garlic 
(solely imported by AMB- Government 's decision), private importers may import onions, potatoes 
and their seeds as and when required, subject to the approval of AMB.  
  
However, these strategic crops are not imported by the AMB or private stakeholders during periods 
when local productions meet local demand, except under circumstances where local production are 
not sufficient to cater for our local consumption. No tariff protection is applicable to these produces. 
Private importers who are allowed to import onions and potatoes ha ve to pay a Strategic Buffer 
Stock Fee of Rs 2.20/kg.   
 
The Natural Agriculture Products Regulatory Office (NAPRO) regulates the import and export of tea 
and tea products and tobacco and tobacco products.  
  
A Plant Import Permit is required for import of t ea and tea products. On -line clearance is given by 
NAPRO after inspection and payment of appropriate clearance fees.  
  
No Plant Import Permit is required for import of tobacco and tobacco products.  Manual clearance is 
given after inspection and payment of appropriate clearance fees.  
  
An export clearance is given by NAPRO for export of tea and tea products and tobacco products. An 
exporter 's licence issued by NAPRO is required by exporters of tea and tea products and is valid for 
one year. A fee is applicab le for the licence. No licence is required for tobacco products.   
Page 75, Paragraph 4.19  
 
The Secretariat report notes that Agricultural Marketing Board holds at least a one year 's supply of 
onion seeds as buffer stocks.   
 
15. Could Mauritius elaborate on the  factors that would result in the release of this buffer stock onto 
the domestic market?  
 
Reply  
Over the years, it has been noted that on some occasions there was a shortage of onion seeds which 
have already been tested and approved for plantation. In this  respect, the AMB has had to review 
its policy for onion seeds. The AMB is now engaged in the purchase of onion seeds produced locally 
from open pollinated varieties developed by the Food and Agricultural Research and Extension Unit. 
This will enable the c ountry to have a constant supply of local seeds. Growers are also free to 
purchase imported onion seeds from private suppliers.  
  
The target set for purchase is approved by the National Onion & Garlic Committee and is reviewed 
annually to take into conside ration the demand for these local varieties. The NOGC is a committee WT/TPR/M/417/Add.1  
 
- 62 - 
 
  set up by the Ministry of Agro Industry and Food Security and its members include the Ministry, 
FAREI, Growers and Seed Producers.  
  
The AMB also has the mandate to keep a buffer stock of onion seeds. For food security reasons, to 
protect the local onion growers and to ensure a constant supply of onion seeds, it is not advisable 
to release (or not to keep) the buffer stock. As highlighted above, on several occasions shortages of 
imported seeds have occurred on the local market thus hindering local production.  
 
Page 77, Paragraph 4.30  
 
The Secretariat report notes that, onions, garlic and potatoes benefit from a floor price based on 
costs of production that is set each year for these  products.  These products are then stored and sold 
to dealers at prices fixed or recommended by the Agricultural Marketing Board or the Government.   
 
16. Could Mauritius elaborate on how the cost of production is determined for each of these 
products?  
 
Reply  
The cost of production is worked out by FAREI and is discussed/amended by the National Potato 
Committee and the National Onion & Garlic Committee. The NPC is a committee set up by the 
Ministry of Agro Industry and Food Security and its members include the M inistry, FAREI, Growers 
and Seed Producers. The NPC and NOGC, then,  recommends a floor price to the AMB based on the 
actualised cost of production and average yield for the last 5 years.  
  
The floor price then has to be ratified by the AMB and the Ministry  before coming into force.  
 
17. Could Mauritius elaborate on the factors taken into consideration by the Agricultural Marketing 
Board or the Government in determining the prices at which these products are sold to dealers?  
 
Reply  
Onions, potatoes and garlic are strategic food crops for the country. There are various factors that 
are taken into consideration in determining the selling prices. These are: cost of production of locally 
produced crops or cost prices of imported produces, quality at time of reception, perishability, 
operations, storage and handling costs and prevailing exchange rates for imported produces. Being 
a self -financed institution, AMB adds a reasonable mark -up. 
 
It is also worth noting that in the context of COVID -19 (Coronavirus), the Consumer Protection 
(Price and Supplies Control) Act 1998 and the Consumer Protection (Control of Price of Taxable and 
Non-taxable Goods) Regulations 1998 have been amended with effect from 23 March 2020 to fix 
the retail price of onions and potatoes a t Rs 40 per kg, excluding Toupie onions and garlic.  
 
 
Page 77, Paragraph 4.32  
 
The Secretariat report notes that, as part of a Pig Sector Restructuring Programme, outstanding pig 
farmer debt was forgiven in 2017.  
 
Could Mauritius provide a value for the am ount of debt forgiven?  
Reply  
The amount of debt forgiven amounts to Rs 77.8M.  WT/TPR/M/417/Add.1  
 
- 63 - 
 
  IV - TRADE POLICIES BY SECTOR : Financial Services  
 
Page 96, Paragraph 4.108  
  
Mauritius made wide -ranging commitments under the 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 de tailed 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.  
  
18. Do the national treatment and market access commitments that Mauritius made to China mean 
that Mauritius ' regulatory requirements are enforced equally between domestic and foreign 
investors?  
 
Reply  
We do not discriminate between domestic  and foreign investors.  
 
 Page 97, Paragraphs 4.116 to 4.117  
  
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 20 20 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.  
 
Mauritius  has also bound reinsurance and retrocession under the 2021 trade agreement with China, 
as under its GATS commitments. The only limitation specified for Modes 1.  
  
19. Does Mauritius have plans to update their GATS commitment to reflect their commitments made 
in this agreement with China?  
 
Reply  
Yes, Mauritius plans to update our GATS commitment in the context of the WTO Trade in Services 
negotiations.  
 
IV - TRADE POLICIES BY SECTOR : Transport  
 
Page 104, Paragraph 4.151  
 
It is noted that  a Port 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. It is also noted that port licences are issued to local comp anies and local citizens, 
and foreigners should incorporate a local company to be eligible for a port licence.  
 
20. Could Mauritius confirm which specific port services and operations require a port licence, under 
what conditions they are granted, and how freq uently they must be renewed?  
Reply  
All services  and operations undertaken in the port areas of Port Louis and Port Mathurin, other than 
those provided by the MPA, require a Port Licence. The main types of Port Licences so far issued are 
tabled below:  WT/TPR/M/417/Add.1  
 
- 64 - 
 
   
SN Type of Port Licences  
1 Shipchandler   
2 Shipping Agent  
3 Bulk Cargo Operator  
4 MPA Lessee  
5 Fishing Company  
6 Marine Surveyor  
7 Surveyors of Good  
8 Miscellaneous Purpose  
9 Bunker Barge Operator  
10 Taxi Boat Service  
11 Plying of Private boat/barge  
 
The general conditions applicable for grant of such Port Licences are herewith at Annex.  
 
Each Port Licence is renewed on a yearly basis.  
 
21. Are temporary port licences granted, and if so, under what conditions?  
 
Reply  
Temporary Port Licences ' per se are not granted. Instead, in a few cases, 'Short Term Port Licences ' 
of six months are granted, on the afore -mentioned general conditions and subject to other pre-
requisites such as any ongoing due diligence exercise in respect of the Operator do n ot revealing 
any adverse reporting.  
 
Page 104, Paragraph 4.154  
 
It is noted that the Merchant Shipping Act promulgated in 2009 defines requirements for Mauritian 
ship registration, and only a Mauritian citizen or company (with its directors' meetings held regularly 
in Mauritius), or a maritime entity, can register a ship under the Mauritian flag.  
 
22. Could Mauritius confirm how the term 'maritime entity ' is defined for the purposes of ship 
registration?  
 
Reply  
The term is defined as per Section 2 of the Mercha nt Shipping Act 2007 as follows "maritime entity" 
includes a partnership, "Societé", association or other body of persons which is a business entity.  
 
23. Are foreign entities permitted to establish a registered company for the purpose of operating a 
vessel or  fleet under the national flag of Mauritius?  
 
Yes. As long as the foreign entity meets the requirement of domestic corporate laws, it is entitled to 
engaged in the activity mentioned.  
 
Page 105, Paragraph 4.156  
 
In the context of Land Transport (Section 4.4.4.3), it is noted that 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 August 2019.  
 WT/TPR/M/417/Add.1  
 
- 65 - 
 
  24. Could Mauritius confirm if foreign entities are permitted to establish and supply domestic road 
or rail transport services, and if so, under what conditions?  
 
Reply  
Laws do not specifically provide for restrictions as regards foreign entities to establish or supply 
domestic road or rail transport services. It is understood, however, that any foreign companies being 
established in Mauritius would need to abide by the provisos of the Companies Act.  
 
However, by virtue of section 7 of the Light Rail Act, changes in the shareholding of a  light rail 
operator such as creation, transfer, holding of disposal of shares have to be notified to the NLTA in 
advance.  
 
 
On the other hand, as the provision of public transport services is regulated in Mauritius, entities 
willing to provide road or rai l transport would need to apply and obtain a licence from the National 
Land Transport Authority and the latter would issue a licence with conditions. the general 
requirements for provision of transport services are provided under Part VI of the Road Traffi c Act 
and under section 4 of the Light Rail Act.  
 
Usually licences for Public Service Vehicles such as buses and taxis are granted following an open 
invitation to apply and after assessing the merits of applicants. In the case of taxis, licences are 
grante d to individuals and not to companies and one of the eligibility criteria is for the proposed 
licence  to reside within the locality he is proposing to serve.  
QUESTIONS REGARDING THE GOVERNMENT REPORT  
 
III – OVERVIEW OF KEY ECONOMIC SECTORS: Blue Economy  
 
Page 18, Paragraph 3.35  
In the context of the Port -Louis Harbour, it is noted that the Government of Mauritius is pursuing a 
policy of improvement and opening to the outside world, and is encouraging further investment in 
the ports to respond to the growin g needs of the shipping lines and other port stakeholders.  
 
1. Could Mauritius elaborate on the extent to which foreign investment in ports and port 
infrastructure is currently permitted and encouraged to meet the noted objective, including any 
specific examp les of foreign investment in ports during the review period?  
Reply  
The Government of Mauritius is promoting the bunkering sector and encouraging foreign investment 
on onshore petroleum storage facilities at Port Louis Harbour. Several Promoters have already 
expressed their interests to construct onshore storage tanks.  
 
 
III – OVERVIEW OF KEY ECONOMIC SECTORS: Tourism  
 
Page 21, Paragraph 3.59  
 
It is noted that Mauritius is undertaking a strategic greening of the tourism sector to lower carbon 
emissions  and eliminate unsustainable environmental practices. This initiative will target economic 
activities directly or indirectly related to the tourism value chain.  
 
2. Can Mauritius identify any trade -related measures being taken to ensure the environmental 
sustainability of the tourism value chain?  
Reply  
The hotels are encouraged to use solar panels as a source of energy and to recycle water for re -use. 
The concept of circular economy is being promoted within the tourism industry.  WT/TPR/M/417/Add.1  
 
- 66 - 
 
  Mauritius is also currently wor king on the identification of more significant projects that could be 
considered for implementation with respect to mainstreaming of green practices in the sector.  
 
III – OVERVIEW OF KEY ECONOMIC SECTORS: Financial Services  
 
Page 27, Paragraph 3.112  
 
The report identifies Mauritius as a leader in the development of green finance in Africa by helping 
private and public issuers of bonds and equity raise finance for sustainable projects. The Government 
intends to develop a green finance framework that will ad dress the issuance of new products 
including green, blue or sustainable bonds on the Stock Exchange of Mauritius.  
 
3. Can Mauritius clarify if the green finance framework would be specific to green bonds or 
whether it would extend to other trade -related areas  of sustainable projects?  
 
Reply  
The intention of Government is not limited specifically to green bond only. It may be noted that in 
June 2021, the Bank of Mauritius issued a guide on Sustainable Bonds. The guide is not specific to 
the issuance of green bonds only as it provides the basis for raising capital to finance or re -finance 
Green or Social or Sustainability -linked projects broadly which would include trade related areas of 
sustainable project other than those specifically excluded under the  guide.  
 
4. Can Mauritius provide a status update on their green finance strategy, particularly addressing 
the metrics and standards used to identify green investments and projects?  
 
Reply  
Green financing is promoted  through financial incentives and adoption  of regulatory best practices 
in various sectors in line with environmental objectives of Sustainable Development Goals.   The aim 
of Green Financing is to enable development and implementation of sustainable business models, 
investments, trade, economic, e nvironmental and social projects and policies through financial 
instruments and incentives.    
 
Mauritius enacted the Climate Change Act 2020 which became operational in April 2021.  Its objective 
is to implement the obligations of Mauritius under the United  Nations Framework Convention on 
Climate Change, the Kyoto Protocol, the Paris Agreement and any other related instrument on 
climate change, with a view to addressing the adverse effects of climate change and developing 
Mauritius into a greener economy.  
 
The measures implemented encouraging green investments and projects are summarized at Annex 
1 and Annex 2.  
 
Annex - GENERAL CONDITIONS FOR ISSUE OF LICENCES  
MAURITIUS PORTS AUTHORITY  
 
GENERAL CONDITIONS FOR ISSUE OF LICENCES UNDER THE PORTS (ISSUE OF LICEN CES) 
REGULATIONS 1981 -  
  
1. Every person/company applying for a Port Licence shall be subject to the provisions of the 
Ports Act, any regulations made hereunder and/or any special conditions as may be required at the 
time of the issue of the Port Licence.  
  
2. Application should be mad e to the Authority on prescribed application forms, which can also 
be downloaded from our website at www.mauport.com  or available from the Port Operations 
Department of t he Authority.  
  WT/TPR/M/417/Add.1  
 
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  3. An application should be supported by, inter -alia, the following: -  
  
• Articles and Memorandum of Association OR Constitution of the company.  
• Certificate of Incorporation of the company.  
• Company`s Licence for the current year (receipt of the Registrar of Companies).  
• Trade Licence issued by a recognized body (Municipal Council or District Council)  
• Letter from the Principal appointing the company to do business on his part or with him (where 
applicable).  
• Job Contractor 's permit issued by the Ministry of Labour (where applicable).  
• Any other relevant document that may bring support to the application and any additional 
information as may be required by the Authority (such as a business plan).  
• A letter from port based companies (where appli cable).  
• The Shareholding Structure of the Company as certified by the Registrar of Companies, 
including copies of the ID of the Shareholders and Directors, at the time of application.  
• Application should be made on the letterhead of the company  and addres sed to the Director 
General of the Mauritius Ports Authority.  
  
4. Every Port Licensee shall have to furnish a valid bank guarantee, if so required by the 
Authority, the amount of which would be determined by the Authority.  
  
5. Upon successful consideration of an application, the Authority shall advise the Applicant on 
the conditions for the issue of a Port Licence, including the payment of the first licence fee. The first 
licence fee is payable, within 15 days as from date the Applicant receives the approval of the 
Authority, failing which the approval shall lapse and the Authority shall not entertain any other 
further application submitted by the Applicant.    
  
6. A Port Licence shall be valid until it has lapsed or is revoked or suspended in accordance with 
the Port Regulations.   
  
7. The MPA reserves the right to revoke a Port  Licence without any claim from the Company, in 
the event that there is an adverse reporting on the Directors and/or Shareholders of the Company, 
following a due diligence exercise carried out thereon.  
  
8. Any Port Licence granted by the Authority: -  
  
(a) may be withdrawn, suspended or cancelled at anytime, in case the Port Licensee acts in breach 
of any of the conditions attached to the Licence.  
  
(b) may be subject to such other terms and conditions as the Authority may impose at the time 
of issue or renewal of the Licence, or during the currency thereof.  
  
9. The Port Licence must be surrendered to the Authority if the applicant ceases to perform the 
business for which such a Port Licence has been issued.  
  
10. The loss of the Port Licence must be reported immediatel y to the MPA and the Police.  
  
11. The Port Licensee must settle all port dues, levies and fees within the required delay, failing 
which the licence may be suspended or revoked.  
  
12. The Port Licence is not transferable and shall be valid for the period indicat ed in the Port 
Licence. The Company must inform the MPA of any change in the Company 's ultimate beneficial 
ownership or any change in its beneficial ownership or shareholding that may impact on its control 
or management, at least 15 days before such change .  
  
13. No holder of a valid Port Licence and/or his employees shall have access to the port premises 
without being in possession of valid access passes issued by the Authority.  
  WT/TPR/M/417/Add.1  
 
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  14. Unless otherwise authorized by the Authority, operations shall be carried out during 
operational hours only.  
  
15. Any Port Licensee while carrying out operations in the port should comply with rules and 
regulations laid down by the Authority and with directi ons/instructions given by Officers of the 
Authority, regarding the conduct of operations.   
  
16. The issue of a Port Licence does not relieve a Port Licensee from his obligation to comply with 
other provisions of the laws in force in Mauritius, including safet y, security and environmental 
aspects pertaining to the ports.  
  
17. The Port Licensee shall be responsible for all damages caused to the Authority 's goods or 
property as a result of his or his agent 's acts or negligence, improper supervision, and similar act ions. 
All such claims would be directed to the Licensee for settlement. The Licensee may also be required 
to submit insurances and liability guarantees in respect of such damages.    
  
18. No Port Licensee and/or his employees while carrying operations in the p orts shall cause any 
obstruction to other operations being carried out in the ports.  
  
19. The Port Licensee shall ensure that the port premises affected by his operations are cleaned 
after completion of operations.  Where the Port Licensee fails to ensure cle anliness, the Authority 
shall carry out the cleaning and the cost passed on to him.  
  
20. Any road carrier should comply with all Road Traffic Regulations in force and ensure that their 
consignments are properly loaded, covered and secured so as not to consti tute a road traffic hazard 
in the port premises.  
  
21. A Port Licensee may be required to effect and keep in effect, during the execution of its 
activities within the Port Area, such insurance as may be necessary to adequately protect its 
employees and shall lodge certificates of proof thereof with the MPA, before the execution of any 
work within the Port Area.  
  
RENEWAL OF PORT LICENCES  
  
22. Application for the renewal of a Port Licence should be submitted at least two months  before 
the expiry of the Port Lice nce or on such date as the Authority may specify by notice.  
  
23. The Port Licensee shall have no outstanding debt with the Authority at the time of application 
for the renewal of a Port Licence.  
  
24. The Port Licensee shall submit such information, as required by the Authority at the time of 
application for renewal, including copies of the details of the Shareholders and Directors of the 
Company duly certified by the Registrar of Companies and bearing the seal of the Registrar of 
Companies.  
  
25. Where applicable, a valid insurance document showing that the appropriate cover is active 
must be submitted at the time of application for renewal of a Port Licence.  
  
26. The Port Licensee shall notify the Authority  of any change of circumstances which may be 
material to the renewal.   
  
27. A Port Licence shall be renewed, when the Authority is satisfied that the Port Licensee has 
complied with all the conditions attached to the Licence and with the provisions of the Por ts (Issue 
of Licences) Regulations and against payment of the appropriate Port Licence fee.  
  
28. Access to Port Area will be denied to those who have not renewed their Port Licence.  
  
29. If application for renewal of a Port Licence is not made within two month s of the expiry date 
of the licence, it would be assumed that the Port Licensee is not interested in its activity and the WT/TPR/M/417/Add.1  
 
- 69 - 
 
  name of the Port Licensee would be automatically struck off the register of the Authority, after sixty 
days of the expiry date of the Port Licence.  
Annex - Measures implemented encouraging green investments and projects  
GREEN FINANCING  
Measures implemented encouraging green investments and projects are summarized below    
 
Fiscal instruments to encourage Green investments and projects  
• Tax exemption on investment in solar energy units (including PV kits and battery for storage 
of electricity) and Rain Water Harvesting Systems.   
• Differentiated tax approach to favour electric and hybrid motor vehicles.  
• No VAT on solar batteries and solar PV panels.  
• Simplified legislation to accelerate the processing and granting of permits process from 
renewable sources.   
 
Income Tax Incentives  
Investment Tax Credit  
The Income Tac Act provides for the grant of an investment tax credit of 15% per annum over 3 
years on capital expenditure incurred by manufacturing companies on new plant and machinery, 
over the period 1 July 2020 to 30 June 2023.  
 
Solar Energy Investment Allowance  
An individual may deduct from his net income the amo unt invested during an income year in a solar 
energy unit, i.e. a solar photovoltaic system including a solar inverter, battery for storage of 
electricity and solar charge controller.  
 
Rainwater Harvesting  
An individual may deduct from his net income the a mount invested during an income year in a 
rainwater harvesting system to capture, filter and store rainwater which includes consultancy, design 
works, excavation works, gutters and specialised water tanks in relation to the setting up of a 
rainwater harves ting system.  
 
Fast charger for electric car investment allowance  
An individual may deduct from his net income the amount of expenditure incurred during an income 
year for the acquisition of a fast charger for his electric car.  
 
Companies  
Companies which ha ve incurred expenditure on a fast charger for an electric car are granted a double 
deduction of such expenditure.  
 
Annual Allowance  
Annual allowance in respect of the capital expenditure incurred on:  
Acquisition of solar energy unit - 100%  
Green technology equipments - 50% (straight line) which refers to any capital expenditure, 
excluding capital expenditure on passenger car, incurred on:  
(a) renewable energy;  
(b)  energy -efficient equipment or noise control device;  
(c) water -efficient plant and machinery and rainwater harvesting equipment and system;   
(d)  pollution control equipment or device, including wastewater recycling equipment;  
(e) effective chemical hazar d control device;  
(f)  desalination plant;  
(g)  composting equipment; or  
(h)  equipment for shredding, sorting and compacting plastic and paper for recycling.  
 WT/TPR/M/417/Add.1  
 
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  Exempt Income  
Interest derived by individuals and companies from debentures, bonds or sukuks issued by a 
company to finance renewable energy projects, the issue of which has been approved by the 
Director -General on such terms and conditions as he may determine.  
 
Tax Holiday  
Income derived from the exploitation and use of deep ocean water for provi ding air conditioning 
installations, facilities and services by a company for a period of 8 income years starting from the 
income year in which the company starts its operations  
 
New Schemes  
Government has introduced the following schemes to encourage the use of renewable energy:  
(a) A Medium -Scale Distributed Generation (MSDG) Scheme, for a maximum of 10 MW, to enable 
beneficiaries to produce electricity for their own consumption and sell the excess to CEB; and  
(b) Installation of 25 MW of ro oftop solar PV to cater for public and residential buildings.  
 
Government is also promoting low -carbon Electric Public Bus Transport in Mauritius. Solar powered 
electric buses would be deployed on a pilot basis and upscaled throughout the whole island usin g 
financing from Green Climate Fund.  
 
Financial Services Sector Green Instruments framework  
The Bank of Mauritius has issued guidelines for the issue of sustainable bonds in Mauritius (Blue and 
Green bonds)  
 
The Financial Services Commission on its part has issued draft guidelines for the issue of corporate 
Green Bonds  
 
  WT/TPR/M/417/Add.1  
 
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  INDIA  
Questions based on Government Report (WT/TPR/G/417)  
Page: 14, Paragraph: 3.10  
 
Background:  
The Development Bank of Mauritius (DBM) pr ovide loans at the concessional rate of 0.5% per annum 
through five loan schemes to farmers in order to encourage them in agricultural production.  
 
Question: 1. Has Mauritius notified these loan schemes on agriculture domestic support to the WTO 
during the review period?  
Reply  
Some of the schemes have been notified. In the future, we intend to notify all schemes which fall 
under the purview of the Agreement on Ag riculture.  
Page: 16, Paragraph: 3.22  
 
Background:  
Mauritius has planned to implement an Industrial Policy and Strategic Plan (IPSP)for the period 
2020-25. 
 
Question: 2. Could Mauritius provide further detail/information on the aid or support that would be 
granted under this plan?  
Reply  
The Industrial Policy and Strategic Plan (IPSP) was launched in December 2020 and implementation 
of recommendations for the Plan is underway. So far, the Government of Mauritius has set up a 
financing mechanism to enable all manufacturing enterprises to upgrade and modernise their 
operations though the adoption of smart technologies.  
A Modernisation and Transformation Fund, to be managed by a new Industrial Financial Institution 
(IFI) has been set up.  
The IFI will take over th e activities of the ISP Ltd and SME Equity Fund and cater for industries in 
manufacturing, agriculture and fisheries amongst others.  
The Modernisation and Transformation Fund will be instrumental in re -igniting industrial 
development.  
Projects eligible und er this Fund will benefit from leasing facilities at a preferential rate of 2.5 percent 
per annum over an extended period of up to 9 years.  
Page: 20, Paragraph: 3.53  
Background:  
To support the tourism sector, the Mauritian Government aims to further divers ify its market base 
and focus on new markets such as China and India. As far as China is concerned, better market 
diversification opportunities can arise in light of the Mauritius -China Free Trade Agreement.  
 
Question: 3. How does Mauritius plan to diversi fy its market by cooperating with and focusing on 
India?  
Reply  
India remains a key market in our market diversification strategy which has been showing positive 
results over the last few years.  
A segmented approach has enabled Mauritius Tourism Promotion Authority (MTPA) to target specific 
segments such as honeymoon, families, Meetings Incentives Conference and Exhibition Events 
(MICE), film shooting, golf and big weddings.  WT/TPR/M/417/Add.1  
 
- 72 - 
 
  A calendar of activities with well -planned actions helps us to intensify our presence in both B 2 B 
and B 2 C levels in the above segments ranging for social media boosting, participation in fairs 
(SATTE & OTM), organizing B2B Roadshows in Tier 1 & Tier 2 cities, participation in Weddings and  
MICE workshops such as MILT, partic ipation in films conclaves such IIFTC Mumbai and organisation 
of key events around golf (golf championship in key cities ) as well as destination brand advertising 
campaigns.  
Question: 4.  Tourism is an important part of the Mauritian economy. What would be  the strategy 
to diversify its market by cooperating with and focusing on India? What would be the modes of 
incentivisation to attract tourists specifically from India?  
Reply  
Once there is further visibility on restart of commercial flights, the Mauritius Tourism Promotion 
Authority will put in place various targeted actions as mentioned above to ensure that our destination 
offer message reaches out to various segments and age groups.  
The MICE and wedding incentives that have been put in place are well appreciated by the trade and 
consumer community and does help us in being competitive towards other destinations.  
Furthermore, the Films Incentive Scheme managed by the EDB with up to 40 % rebate is also well 
appreciated among film production houses and ha s helped us in developing our film induced strategy.  
Mauritius does tick many boxes for various segments and Mauritius Tourism Promotion Authority  is 
fully engaged in ensuring that Mauritius remains a destination of choice for both the travel trade and 
the consumer  
Connectivity is the key to attracting tourists. Air Mauritius was operating direct flights from four 
cities, and getting good load factors, pre -COVID. We are now waiting for the Government of India 
to announce either resumption of commercial flig hts or for MK to get approval for air bubble flights. 
It will also be good to note that carriers from our competing destinations like Maldives, Dubai, 
Singapore, Sri Lanka have direct connectivity from 6 to 9 cities in India. Thailand, which will soon 
open, will also have similar connectivity.  
Page: 20, Paragraph: 3.56  
Question: 5.  Could the government elaborate on the different schemes under the new Strategic 
Plan, if any?  
Reply  
In view of the new situation linked to Covid -19, the whole tourism strategy is  being revisited and a 
new strategy which is more targeted and customised to the needs of different markets is being 
elaborated in consultation with all key stakeholders.  
Page, 21 Paragraph: 3.62, 3.63  
Question:  6. Could Mauritius please enlists the incent ives provided in Tourism sector?  
Reply  
Incentives provided in Tourism sector include:  
(i) The Invest Hotel Scheme will be amended to allow the sale of up to 80% of the units 
with the possibility for the owner of a room to stay for a maximum of 6 months 
annuall y and reduce the minimum selling price of a stand -alone villa from 
USD 500, 000 to USD  375,000;   
 
(ii) Waiving the rental fee of counters by hotels and operators at the Airport for the 
period April to September 2021;  
 
(iii) Reducing the registration tax on transfer o f lease of State Lands from 20% to 10% 
for hotels for a two -year period;  
 
(iv) Introduce a tourism business continuity loan for SMEs at a rate of 0.5% per annum;  
(v) Deferring the payment of lease on State Land to June 2022.  
 WT/TPR/M/417/Add.1  
 
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  Mauritius is the perfect MICE (Meetings , Incentives, Conferences and Events) destination, 
combining quality and style.    
For MICE buyers, the national carrier offers:  
• Competitive group fares.  
• Dedicated account management.  
• Dedicated in -cabin seating at NO additional cost.  
• Branded headrest covers at Additional Cost  
• Flight check -in, which can be arranged from most of the hotels, subject to group 
size, and at minimal cost – thus saving time at the airport.  
• Dedicated desk(s) for groups.  
• On-board announcements welcoming the group.  
• Helicopter sightseeing visits, 'heli-lunches ' or 'heli-golf' excursions at 
preferential group rates.  
• Free carriage of golf clubs, up to 23kg per bag.  
Premium Visa  
The Premium Travel Visa has been introduced to any non -citizen who intends to stay in Mauritius 
for a maximum period of one year as a tourist, retiree or a professional willing to come with his/her 
family and carry out his business or work remotely from Mauritius.  
To qualify for the Premium Visa, interested visitors should produce proof of their long s tay plans and 
sufficient travel and health insurance for the initial period of stay while meeting the following criteria:  
• the applicants should not enter the Mauritius Labour market;  
• the main place of business and source of income and profits should be out side 
Mauritius;  
• documentary evidence to support application such as purpose of visit, 
accommodation etc.; and  
• other basic immigration requirements.  
Question: 7.  As part of this action plan to broaden the tourism sector, is Mauritius also looking to 
provide  employment opportunities to foreigners? For example, hotel agencies, tour guides and tour 
operators, restaurant services, chefs, nurses, doctors, museum employees etc. If yes, details may 
kindly be provided for the intended tourism sub -sectors.  
Reply  
The government has relaxed the employment of foreign labour in various sectors of the economy. 
The validity period for an occupational permit (OP)for professionals has been extended from 3 to 
10 years.  
• Spouses of OP holders wishing to work has been exempted from applying for an OP.  
• To attract professionals, a privilege club scheme is being implemented providing a range of 
incentives to OP holders, including privilege access to hotels, golf courses, etc.  
With regard to employment opportunities for foreigner s in the tourism sector, a policy has been 
worked out for following occupations in scarcity areas in which foreigners are authorised to work.  
• Chef  
• Cook  
• E-marketing specialist  
• Training Manager  
• Development/ Project Manager (for a period not exceeding 2 years)  
• Regional Director  
• Shareholders representative (one per hotel)  
• Guide/Interpreter/Guest/Public Relations Officer/Entertainer (for foreign languages 
other than English and French)  
• Representative of overseas tour operator (Tourist Coordinator)  
• Spa therapist  
• Coffee Barista  WT/TPR/M/417/Add.1  
 
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  Page  30, Paragraph: 3.129  
Background:  Mauritius aims at adopting relevant policy actions in view of a coherent strategy on 
E-Commerce. At the outset, it is imp ortant to point out that Mauritius is in compliance with 
international best practices in areas such as electronic transactions framework, electronic payments, 
open government data and cyber security. Over the recent years, Mauritius has enacted and 
amended  several legislations on data security, protection of privacy, intellectual property rights and 
cyber security to promote growth in the ICT industry. This has encouraged a growing number of 
foreign companies to set up operations in Mauritius. Ongoing devel opments in the digital space 
currently offers the country the possibility of embracing new opportunities in fields such as cloud 
services and digital health technologies.  
Question: 8.  Could Mauritius share details of  international best practices that they have adopted 
for developing the area of E -Commerce  
Reply  
In response to the global emergence of e -commerce, Mauritius has put in place an effective physical 
and soft infrastructure (for example data centres, e -payment gateways, submarine cables, optical 
fibre connectivity, 5G services, domestic legislation) to enable e -commerce transactions  
Some of the best practices that Mauritius has adopted are listed below:  
• The Mauritian Electronic Transactions Act 2000 is modelled on the UNCITRAL Model Law 
on Electroni c Commerce so as to harmonize local legislative provisions with international 
standards.  
 
• Mauritius enacted the Data Protection Act in 2004 which came into force in 2009. 
Inspired by the EU model, Mauritius repealed the 2004 Act and replaced it with the Da ta 
Protection Act 2017 which was proclaimed in 2018 and aligns domestic legislation with 
the EU GDPR as well as with the Council of Europe Convention for the Protection of 
Individuals with regard to Automatic Processing of Personal Data (Convention 108) an d 
Protocol amending Convention 108 (Convention 108+).  
Question: 9 . What are the existing laws and regulations pertaining to e -commerce/ digital 
governance in Mauritius? Are any new laws related to digital trade being contemplated?  
Reply  
The Mauritian payment systems allow for e -payments since the early 2000s and the regulatory 
framework was consolidated through the enactment of the National Payment Systems Act in 2018.  
The Government recently announced a new legislation on Cybersecurity and C ybercrime. In the 
meantime, the Computer Misuse and Cybercrime Act 2003 coupled with the provisions contained in 
the ICT Act remain applicable.  
Mauritius does not have consumer protection laws crafted specifically for e -commerce. Prevalent 
rules are quite rudimentary and do not address consumer protection issues specific to the online 
environment. However, a new Consumer Protection legislation with dedicated e -commerce 
provisions is in the pipeline.  
Question: 10.  Could Mauritius please explain and elaborate  specific provisions related to the 
following in its laws, regulations or policies related to digital economy:  
b. Localisation of data.  
Reply  
The Data Protection Act does not contain any specific provision on data localisation.  Section 36 of 
the Data Protection Act will apply for cross border data transfers. The rule is safe free flow of data.  
c. Data sharing obligations and provisions, if any, with regard to SME/ start -ups. 
Reply  WT/TPR/M/417/Add.1  
 
- 75 - 
 
  Under section 28(1)(a) of the DPA, consent of individuals concerned is one of the lawful grounds on 
which personal data processing (i.e., exchange of information) may be based. However, consent of 
the individuals is not required if the processing falls under any one of the exceptions of section 
28(1)(b) as provided below:  
i. for the performance of a contract to which the data subject is a party or in order to take steps 
at the request of the data subject before entering into a contract;  
ii. for compliance with any legal obligation to which the controller is subject;  
iii. in order to protect the vital interests of the data subject or another person;  
iv. for the performance of a task carried out in the public interest or in the exercise of official 
authority vested in the controller;  
v. the performance of any task carried out by a pu blic authority;  
vi. the exercise, by any person in the public interest, of any other functions of a public nature;  
vii. for the legitimate interests pursued by the controller or by a third party to whom the data are 
disclosed, except if the processing is u nwarranted in any particular case having regard to the harm 
and prejudice to the rights and freedoms or legitimate interests of the data subject; or  
viii. for the purpose of historical, statistical or scientific research.  
Furthermore, section 2 of the DPA defines special categories of personal data as follows:  
Special categories of personal data means personal data pertaining to –  
(a) his racial or ethnic origin;  
(b) his political opinion or adherence;  
(c) his religious or philosophical beliefs;  
(d) his membership of a trade union;  
(e) his physical or mental health or condition;  
(f) his sexual orientation, practices or preferences;  
(g) his genetic data or biometric data uniquely identifying him;  
(h) the commission or alleged commission of an offe nce by him;  
(i) any proceedings for an offence committed or alleged to have been committed by him, the disposal 
of such proceedings or the sentence of any Court in the proceedings; or  
(j) such other personal data as the Commissioner may determine to be s ensitive personal data;  
Section 29 of the DPA will apply if the sharing of data pertains to special categories of personal data 
as follows:  
(1) Special categories of personal data shall not be processed unless –  
(a) section 28 applies to the processing; a nd  WT/TPR/M/417/Add.1  
 
- 76 - 
 
  (b) the processing is carried out in the course of its legitimate activities with appropriate safeguards 
by a foundation, association or any other not -for-profit body with a political, philosophical, religious 
or trade union aim and on condition that t he processing relates solely to the members or to former 
members of the body or to persons who have regular contact with it in connection with its purposes 
and that the personal data are not disclosed outside that body without the consent of the data 
subje cts;  
(c) the processing relates to personal data which are manifestly made public by the data subject; or  
(d) the processing is necessary for –  
(i) the establishment, exercise or defence of a legal claim;  
(ii) the purpose of preventive or occupational medicine, for the assessment of the working capacity 
of an employee, medical diagnosis, the provision of health or social care or treatment or the 
management of health or social care systems and services or pursuant to a contract with a health 
professional  and subject to the conditions and safeguards referred to in subsection (2);  
(iii) the purpose of carrying out the obligations and exercising specific rights of the controller or of 
the data subject; or  
(iv) protecting the vital interests of the data sub ject or of another person where the data subject is 
physically or legally incapable of giving consent.  
The principles relating to processing of personal data under section 21 of the DPA will apply as 
follows:  
Every controller or processor shall ensure that  personal data are –  
(a) processed lawfully, fairly and in a transparent manner in relation to any data subject;  
(b) collected for explicit, specified and legitimate purposes and not further processed in a manner 
incompatible with those purposes;  
(c) adequate, relevant and limited to what is necessary in relation to the purposes for which they 
are processed;  
(d) accurate and, where necessary, kept up to date, with every reasonable step being taken to 
ensure that any inaccurate personal data are er ased or rectified without delay;  
(e) kept in a form which permits identification of data subjects for no longer than is necessary for 
the purposes for which the personal data are processed; and  
(f) processed in accordance with the rights of data subjects . 
Furthermore, section 31 of the DPA will apply for the implementation of appropriate security and 
organisational measures as follows:  
A controller or processor shall, at the time of the determination of the means for processing and at 
the time of the proc essing –  
(a) implement appropriate security and organisational measures for –  
(i) the prevention of unauthorised access to;  
(ii) the alteration of;  WT/TPR/M/417/Add.1  
 
- 77 - 
 
  (iii) the disclosure of;  
(iv) the accidental loss of; and  
(v) the destruction of, the data in his cont rol; and  
(b) ensure that the measures provide a level of security appropriate for –  
(i) the harm that might result from –  
(A) the unauthorised access to;  
(B) the alteration of;  
(C) the disclosure of;  
(D) the destruction of, the data and its accidenta l loss; and  
(ii) the nature of the data concerned.  
d. Sharing of source code of digital technologies with public authorities.  
Reply  
Currently, there is no provision in any IT enactment or policy which allows the sharing of source 
code of digital solutions w ith public sector.  
e. Data adequacy arrangements with other countries.  
Reply  
Section 36 of the DPA will apply. Though the DPA does not specifically mention the type of contract 
and leaves open -ended choices, the Data Protection Office recommends the use the Standard 
Contractual Clauses issued by the European Commission and Binding Corporate Rules for 
multinational companies.  
Where organisations have to submit proof of appropriate safeguards with respect to the protection 
of the personal data to the Commissioner, they must seek authorisation for such data transfers by 
completing the  form on the link:  
https://dataprotection.govmu.org/Documents/Documents%20and%20Forms%20 -
%20Homepage/Transfer%20of%20Personal%20Data.pdf  
f. Measures to address anti -competitive behaviour due to network effect of digital 
monopolies.  
Reply  
Anti-Competitive Prac tices are being addressed by the Competition Commission Mauritius.  
g. Regulation of social media applications.  
Reply  
For Facebook, as per recent Government Cabinet decision, matter referred to CERT -MU and for other 
social media platforms complaints received a re routed to the Police for investigation.  
h. Artificial Intelligence.  WT/TPR/M/417/Add.1  
 
- 78 - 
 
  Reply  
The Mauritius Artificial Intelligence 2018 Strategy has been developed by the Government to use 
the potential of this technology to improve growth, productivity and the quality of li fe. 
i. Cross -border transfer of personal/ non -personal data.  
Reply  
Section 36 of the DPA defines the rules for transfer of personal data abroad and is stated as follows:  
(1) A controller or processor may transfer personal data to another country where any one of the 
following conditions apply  – 
(a) he or it has provided to the Commissioner proof of appropriate safeguards with respect to the 
protection of the personal data;  or 
(b) the data subject has given explicit consent to the proposed transfer, after having been informed 
of the possible risks of the transfer owing to the absence of appropriate safeguards; or  
(c) the transfer is necessary – 
 (i) for the performance of a contract between the data subject and the controller or the 
implementation of pre -contractual measures taken at the data subject 's request;  
 (ii) for the conclusion or performance of a contract concluded in the interest of the data subject 
between the cont roller and another person;  
 (iii) for reasons of public interest as provided by law;  
 (iv) for the establishment, exercise or defence of a legal claim; or  
 (v) in order to protect the vital interests of the data subject or of other persons, where the data 
subject is physically or legally incapable of giving consent; or  
 (vi) for the purpose of compelling legitimate interests pursued by the controller or the processor 
which are not overridden by the interests, rights and freedoms of the data subjects involve d and 
where – 
 (A) the transfer is not repetitive and concerns a limited number of data subjects; and  
 (B) the controller or processor has assessed all the circumstances surrounding the data transfer 
operation and has, based on such assessment, provided to  the Commissioner proof of appropriate 
safeguards with respect to the protection of the personal data; or  
(d) the transfer is made from a register which, according to law, is intended to provide information 
to the public and which is open for consultation by the public or by any person who can demonstrate 
a legitimate interest, to the extent that the conditions laid down by law for consultation are fulfilled 
in the particular case.  
(2) A transfer pursuant to subsection (1)(d) shall not involve the entirety  of the personal data or 
entire categories of the personal data contained in the register and, where the register is intended 
for consultation by persons having a legitimate interest, the transfer shall be made only at the 
request of those persons or in ca se they are to be the recipients.  
(3) Subsection (1)(a) and (c)(i), (ii) and (vi) shall not apply to activities carried out by a public 
authority in the exercise of its functions.  
(4) The Commissioner may request a person who transfers data to another co untry to demonstrate 
the effectiveness of the safeguards or the existence of compelling legitimate interests and may, in 
order to protect the rights and fundamental freedoms of data subjects, prohibit, suspend or subject 
the transfer to such conditions as he may determine.  
 
Where organisations have to submit proof of appropriate safeguards with respect to the protection 
of the personal data to the Commissioner, they must seek authorisation for such data transfers by 
completing the form on the link:  
https://dataprotection.govmu.org/Documents/Documents%20and%20Forms%20 -
%20Homepage/Transfer%20of%20Personal%20Data.pdf . 
 WT/TPR/M/417/Add.1  
 
- 79 - 
 
  Page : 30, Paragraph: 3.132  
Question 11.  What kind of targeted support was provided for economic recovery and guaranteeing 
supplies of critical medical equipment under the project COVID -19 Recovery through Trade?  
 
Reply  
The RMCE was responsible for disseminating the project details among IOC and APEI members in 
collaboration with a consultancy firm.  The project outputs included the following: (i) To contribute 
to learning on best practices for COVID -19 Recovery among the APEI and IOC member countries ; 
(ii) To develop a database of suppliers of essential COVID -19 recovery medical supplies among the 
APEI and IOC member countries and (iii) To develop a B2B platform for suppliers and buyers of 
essential COVID -19 recovery medical supplies among the APEI an d IOC member countries.  
 An on -line database of supplier and buyers was  setup and contained  COVID -19 related supplies and 
with new supplies being added regularly.  
On the whole, the project enabled peer learning and peer exchange among participants regardin g 
lessons learnt to recover from the pandemic. It also facilitated contacts between buyers and sellers 
from APEI countries. The project did not envisage any targeted support.  
 
Page: 31, Paragraph: 4.4  
Background:  
'Waiving the import permit fees for the imp ort of plants ' is one of the amendments pertaining to 
trade introduced in the Business Facilitation (Miscellaneous Provisions) Act 2017.  
Question: 12.  India wonders whether this waiver of import permit fees specifically for the 
importation of plants qualif ies as subsidy. If so, is this notified?  
Reply  
We do not consider the waiving of import permit fees as a subsidy.  
Page: 33, Paragraph: 4.7  
Background:  
The Central Electricity Board (CEB) waived the processing fee on submission of new applications and 
introduced a 50:50 cost -sharing principle for all commercial projects in respect of the cost associated 
with the extension of networks. Also, the port dues and terminal handling charges for exports were 
waived for July to December 2020 and reduced by 50% for t he period January to July 2021.  
Question: 13.  India wonders whether these two qualifies as subsidy. If so, is this notified?  
Reply  
These were exceptional measures taken to mitigate the devastating impact of the pandemic. Should 
these exceptions and support  warrant notification, it would be done in the future batch of 
notifications.  
Page: 34, Paragraph: 4.11  
Background:  
To improve the Secured Transactions Regime, Mauritius, in collaboration with the World Bank, aims 
at improving access to credit to the priva te sector, particularly to micro, small, medium enterprises, 
by improving the legal and institutional frameworks governing movable asset -based lending.  
 
Question: 14.  Could Mauritius explain in detail what kind of credits will be provided under this 
projec t? 
Reply  
The Secured Transactions Regime improvement project is simply a proposed reform in the system 
of registration of loans secured on movable property.  WT/TPR/M/417/Add.1  
 
- 80 - 
 
  The existing legal and regulatory regime for secured transactions in Mauritius has not been reformed 
in recent years to reflect the new financial and commercial needs of the banking and business 
community.  
Effective secured transactions laws and collateral registries are a crucial component of a healthy 
financial sector and business climate. In t heir absence, entrepreneurs are unable to leverage current 
assets into capital for investment.  
Around the world movable assets, not land or buildings, often account for most of the capital stock 
of private firms and an especially large share for micro, sm all and medium -size enterprises.  
In Mauritius currently financial institutions mainly ask for immovable property as collateral and the 
objective is to allow businesses to use their movable assets as collateral in the future.  
Page: 35, Paragraph: 5.7  
Background:  
"Under the Consumer Protection (Export Control) Regulations 2000, an export permit is required for 
products considered 'strategic ' or 'sensitive ' to the economy, and certain goods eligible for 
preferential treatment in importing countries. " 
Question: 15.  What kind of products is listed as 'strategic ' or 'sensitive ' to the Mauritian economy?  
Reply  
"Strategic goods " are goods that are strategic and essential for the economy. Example of such goods 
that are restricted goods in accordance with the Co nsumer Protection (Export Control) Regulations 
2000 includes inter -alia rice, wheat or meslin Flour, cement.  
On the other hand, sensitive goods are goods that requires an export permit from the Ministry of 
Commerce and Consumer Protection in view of safety  and security aspects. One example is the 
exportation of rough diamonds for which someone exporting rough diamonds will require a Kimberley 
Certificate issued in accordance with the Kimberley Process so as to prevent the trade of conflict 
diamonds.  
Page: 3 7, Paragraph: 5.11, c and d  
Background:  
According to the Deferred Payment Scheme (DPS), importers and local manufacturers can from 
deferred payment of duty, excise duty and taxes. These entities benefit from deferred payment of 
duty, excise duty for a peri od of at least 16 days to a maximum of 46 days. Similarly, under the VAT 
deferred payment scheme (VDPS), the amount of VAT payable on importation of capital goods, being 
plant and of machinery, is deferred provided that the duty paid value of the goods is MUR 1,000,000 
or more.  
Question: 16.  What are the selection criteria for granting benefit under the DPS? Whether the DPS 
and VDPS qualify as subsidies, and if so, are they notified?  
 
Reply  
The Deferred Payment Scheme (DPS) is governed by Section 9A (3) of the Customs Act.  
The following eligible economic operators benefit from DPS:  
(i)  Manufacturer of excisable goods;  
(ii)  VAT registered importer; and  
(iii)  Small and Medium Enterprises.  
The above mentioned economic operators need to fulfill the under -mentioned conditions in order for 
them to be considered as eligible economic operators under DPS:  
(i)  compliant with the Revenue Laws; and  
(ii)  furnish a security to cover the deferred payment.  
Under the Deferred Payment System, compliant economic operators are authorised to effect 
payment of duty, excise duty, taxes and any fees or charges leviable on the goods  up to a maximum 
of 46 days on goods cleared.  
 
The eligible economic operators have to pay the amount of duty, excise duty, taxes and any fe es or 
charges deferred due within the above time frame otherwise the unpaid duty, excise duty, taxes and 
any fees or charges will be claimed with late penalty and late payment interest. Thus the deferred 
payment scheme  is not a subsidy.  
 WT/TPR/M/417/Add.1  
 
- 81 - 
 
  The VAT Deferred Payment Scheme  (VDPS) is governed by Section 9B of the Customs Act and 
Section 9A of Value Added Tax (VAT) Act.  
Under the VDPS, only eligible VAT registered economic operators benefit the deferred payment of 
VAT at importation.  
The criteria for e ligibility under the VDPS are:  
(a)  the duty -paid value of the capital goods is one million rupees or more;  
(b)  the capital goods are to be used in the course of, or for the furtherance of, the VAT 
registered person 's business;  
(c)  the VAT registered per son is compliant with his tax obligations under the Revenue 
Laws;  
(d)  the VAT registered person is not under bankruptcy, liquidation or receivership;  
(e)  a security, by bond, under sections 39 and 42, is furnished to cover the deferred VAT 
payable; and  
(f)  proper books and records are kept.  
 
Under any VAT system, a VAT -registered company can recover the VAT paid on capital goods in line 
with the VAT neutrality principle which provides that VAT is a tax on the final consumer and should 
be neutral (not be borne by) for the manufacturer/importer/seller.  This neutrality is achieved 
through the following ways:  
 
(i) the VAT -registered company can deduct the VAT paid on inputs from the VAT charged 
on output and remit only the difference to the tax authority; and  
(ii) where the VAT -registered company has paid VAT amounting to more than Rs 100,000 
on inputs of a capital nature, the company can claim refund of the VAT amount.  
 
The VAT Deferred Payment Scheme was introduced to ease the cash flow of businesses. Under the 
VDPS,  a VAT -registered company will not pay VAT on capital goods where the import value is Rs 1 
million or more.  However, the VAT -registered company will have to declare the VAT amount in this 
VAT return.  Thus the VAT deferred payment scheme is not a subsidy . 
 
Page 40, Paragraph: 5.31  
 
Background: New legal provisions have been introduced in the Customs Act in line with the policy 
of the WCO concerning the implementation of the minimum protection requirement standards as 
recommended under Articles 51 -60 of the WTO TRIPS Agreement.  
 
Question: 17. India would like to know what are those legal provisions introduced in the Customs 
Act as mentioned in the background.  
 
Reply  
The Customs Act was amended in July 2015 to include both ex -officio actions and de -minimis imports 
in line with the requirement standards as recommended under Articles 51 -60 of the WTO TRIPS 
Agreement.  
 
Ex-officio actions (Article 58 of the TRIPS Agreement)  
 
"Where the Director -General has reason to believe that the right of the owner or authorised user of 
a patent, industrial design, collective mark or mark or copyright has been infringed or is likely to be 
infringed, he may, on his own initiative  suspend the clearance of the goods imported or being 
exported for 21 working days " (Section 66A 1A of the Customs Act).  
 
De-Minimis Imports (Article 60 of the TRIPS Agreement)  
 
Small quantities of goods of a non -commercial nature, intended for personal us e, sent in small 
consignments or contained in the luggage of a passenger, master or crew, excluding spare parts for 
vehicles (Section 66DA 1(a) of the Customs Act).  
 
Customs made a step further by amending Customs legislation in July 2017 to allow the dete ntion 
of IPR infringing goods found on the local market (Section 66A(1) of the Customs Act).  
 WT/TPR/M/417/Add.1  
 
- 82 - 
 
  Page 42, Paragraph:  5.53  
Background:  The development of the services sector was centred around tourism services, financial 
services and telecommunication service s. Mauritius has taken commitments in these sectors at the 
WTO. Subsequently, Mauritius diversified into new emerging services sectors such as the wellness 
industry, real estate, and ICT. The services sector has been supported by increased FDI due to 
reforms implemented since 2004. These reforms have improved the business environment for the 
development of the services sector. The smart cities are integrating residential, business, leisure 
and even clean industrial/research uses into "live -work play" enclav es. 
  
Question:  18. Does Mauritius provide incentives/subsidy to any of its services sectors to promote 
their overall development including exports? If yes, the details of such assistance (including sector, 
quantum of assistance, criteria for eligibility e tc.) may please be provided.  
 
Reply  
Within Smart Cities, development/setting up of service related activities are provided with the 
following incentives:  
 
• exempt from payment of land conversion tax for converting land to non -agricultural use  
• recovery of VAT on capital goods to be used for construction of facilities/buildings  
• customs duty exemption on import of goods (excluding furniture) for setting up faci lities  
• accelerated annual allowance of 50% on energy efficient equipment, noise control device, 
water efficient/plant machinery, rainwater harvesting equipment and system  
• accelerated depreciated of 50% on machinery and equipment  
• Deduction of capital expe nditure incurred on scientific research  
• Eight-year tax holiday granted to universities, research and development institutions.  
 
Global Business Sector  
Regarding our Global Business Sector, major reforms have been made to make our taxation system 
OECD compliant through the implementation of an OECD compliant partial exemption system.  
 
An 8-year income tax holiday is granted to the holder of a Global Headquarters Administration 
Licence.  
 
A 5-year income tax holiday is granted to a holder of  - (a) a Globa l Treasury Activities Licence; (b)  a 
Global Legal Advisory Services Licence; (c) an Overseas Family Office (Single) Licence; or (d) an 
Overseas Family Office (Multiple) Licence  
 
A 5-year tax holiday is granted on emoluments of an asset manager, a fund mana ger or asset and 
fund manager who manages an asset base of not less than USD 50 million.  
 
 
Income Tax Holidays to other sectors  
Income Tax holidays for specific duration are granted to certain categories of companies, especially 
in emerging sectors.  
 
Since  the last Finance Act the tax holidays are granted to companies holding an Investment 
Certificate issued by the Economic Development Board.  
 WT/TPR/M/417/Add.1  
 
- 83 - 
 
  A company operating an e -commerce or peer to peer lending platform is granted a 5 -year income 
tax holiday.  
 
The ot her categories of companies which benefit from tax holidays are given in the notification made 
by Mauritius to the WTO.  
 
They are granted to any company irrespective of whether they are producing for the local 
market or exporting.  
Question:  19. What are th e key areas of services trade that these smart cities cater to?  
Reply  
The smart city project is a large -scale mixed -use project which provides for investment in activities 
related to service sector including leisure and accommodation (hotel, lodges), wellness facilities, 
education facilities (from pre -primary to tertiary), i nnovation clusters, startups, logistics facilities, 
financial, banking and insurance services, medical and healthcare services, ICT, research and 
development, smart urban management systems, smart mobility, film studios and production 
houses, film equipmen t rental companies, post -production facilities, visual effects laboratories, 3D 
animation platforms, software development, media, etc  
Question: 20. Could Mauritius provide details of such "live-work play " enclaves?  
Reply  
A Smart City is a mixed use, live work and play, development – comprising, but not limited to, office, 
residential, commercial and entertainment components, - all integrated by means of a coherent 
Master Plan which also provides for public spaces (gardens, open plazas, cycles routes, pedestrian 
precinct) and  a Civic Centre that would cover post office, healthcare, security, education and child 
day care facilities and other community services. A smart city is an open development, not an 
enclave. A smart city should also make provision f or affordable and social housing projects for 
middle -income households integrated in the development area. Some of the smart cities include 
Uniciti (Medine Ltd), Moka City, etc  
Page 43, Paragraph 6.8  
Question: 21.  With regard to foreign investment in Mauri tius, is National Treatment given for both 
pre and post establishment?  
 
Reply  
Mauritius has one of the most open economy in Sub Saharan Africa. It does not discriminate between 
domestic and foreign investors, save that for some very few sectors there are r estrictions on foreign 
investments. Otherwise, the same treatment is given to both foreign and domestic investments in 
terms of licensing, granting of permits, applicable conditions, etc.  
 
However, in so far as protection given to foreign investment under international investment 
agreements are concerned, in general, we do not cover the pre -establishment phase.  
Page 47, Paragraph: 5.37  
 
Question: 22. India requests Mauritius to throw some light on innovation that are taking place in 
their fintech industry,  what measures they are taking and what necessary regulations are being 
implemented to develop that sector?  
Reply  
Mauritius is committed to set in place a conducive and vibrant Fintech ecosystem that will 
continuously allow the Fintech ecosystem, in genera l, to thrive across continents  
Mauritius is an attractive jurisdiction which has implemented Fintech -friendly conceptual and 
regulatory frameworks. Our regulatory process entails appropriate benchmarking with international 
standards and best practices. Mau ritius is keen to continue its collaboration with other countries and 
international organisations in order to establish new "Fintech bridges " on a G2G or B2B basis, 
respectively.  
Developing enabling legislations and regulatory frameworks as well as promot ing emerging or 
positively disruptive technologies for niche and innovative segments of financial services remains 
one of the key objectives of the competent authorities (including the Financial Services Commission).  
Measures taken by the Financial Servic es Commission  WT/TPR/M/417/Add.1  
 
- 84 - 
 
  The following are some of the key and recent regulatory milestones which have been achieved by 
the Financial Services Commission, in the above context.  
The issuance of – 
i. Guidance notes for the Recognition of 'digital assets ' as an investible class of assets 
for sophisticated investors and expert funds, inter -alia; 
ii. Licensing framework for the custody of digital assets;  
iii. Registration requirements of securities token offerings (STO) and licensing 
framework of STO trading platforms;  
iv. Rules for Robotic and Artificial Intelligence Enabled Advisory Services; and  
v. Rules for Peer to Peer Lending and Crowdfunding (Investment -Based) respectively.  
The introduction of a new and co mprehensive legislation for virtual asset service providers and initial 
token offering services will furthermore cement this regulatory momentum and create new business 
opportunities for the international community of businessmen/promoters. The legislation  is currently 
being finalised.  
Measures taken by the Bank of Mauritius  
The Bank of Mauritius (Bank) has taken several initiatives, as detailed below, to promote FinTech in 
Mauritius:  
- The National Payment Systems Act was enacted in 2019 to provide  
(i) a level playing field for non -bank service providers to enter the payment space which was 
previously dominated by banks;  
(ii) a regulated environment conducive for emergence of new players and development of new 
payment services and instruments.  
- In 2019, the Bank implemented an Instant Payment Platform on which non -bank operators 
can leverage to provide innovative services.  
-  In September 2021, a national QR Code was introduced with a view to fostering digital 
payments and innovative payment methods.  
- A risk-based licencing regime has been implemented for non -bank payment service providers 
to boost development of innovative payment products. The National Payment Systems 
(Authorisation and Licensing) Regulations were issued in June 2021 and may be consulte d on the 
Bank's website.  
- In August 2021, the Banking Act was amended to make provision for the implementation of 
an innovation hub, digital lab and a regulatory sandbox authorisation regime to:  
(i) foster innovation and the use of emerging technologies  to facilitate the provision of banking 
and payment solutions and other related services falling under the purview of the central bank;  
(ii) to identify critical trends in technology affecting the banking and payment services sectors 
and develop in -depth insights into these technologies;  
(iii) to provide a testing environment for fintech to develop, test, prototype and operate products 
or services;  
(iv)  to establish an international networking platform for experts on innovative technologies 
related to t he banking and payment services sectors to promote research, exchange of views and 
knowledge sharing;  
- It was announced in the 2021/22 National Budget that the Bank and the Financial Services 
Commission, the integrated regulator for the non -bank financia l services sector and global business 
will collaborate for the setting up a single desk for all FinTech related applications.  
- The Bank has opened up the Real -Time Gross Settlement to enable non -bank payment service 
providers to make settlements in centra l bank money.  
Questions based on Secretariat Report (WT/TPR/S/417)  
Page: 13, Paragraph: 1.8  
Background:  
The Secretariat noted that a wide range of measures were introduced by the Government, the Bank 
of Mauritius (BOM), and other public sector bodies to mi tigate the impact of the pandemic on the 
economy and the population.  
 
Question: 23. Do these measures offer financial support and benefit in the form of subsidies? If so, 
are they notified?  WT/TPR/M/417/Add.1  
 
- 85 - 
 
  Reply  
With regard to measures taken by the Bank of Mauritius, they were mostly aimed at providing relief 
in the wake of the disruption to economic activity caused by the COVID -19 pandemic. We do not 
consider these subsidies and therefore do not intend to notify them.  
Page: 13, Paragraph: 1.9  
 
Background:  
The Secretariat observed that the Plan de relance de l'investissement et de l'économie  within the 
framework of the FY 2020/21 budget appropriation is a debt -financed investment plan, for MUR 100 
billion, approximately USD 2.5 billion, covering major infrast ructure projects in the areas of social 
housing, water supply (Rivière des Anguilles dam), port infrastructure (construction of a new cruise 
ship terminal), and new roads and bridges. Further, beyond infrastructure, the authorities envisage 
support and 'strategic ' investment in the selected targeted sectors/areas.  
 
Question: 24. India wonders if this support amounts to subsidy, and if so, is this notified?  
Reply  
These are investment in infrastructure and are not considered as a subsidy.  
Question:  25. Could Mauritius please elaborate on the kind of financial and non financial 
interventions undertaken for various sectors as a part of this Plan?  
Reply  
The Plan de Relance de L 'Investissement et de l 'Economie was unveiled in the 2020 -2021 Budget 
Speech.  Its intention was to protect the jobs of thousands of men and women and secure the means 
of livelihood for thousands of small businesses in the wake of the COVID19 Pandemic.  
 
Rs 100 Billion were earmarked in the Budget for the Plan de Relance de L 'Investisse ment et de 
l'Economie to enable us:  
(a) give a boost to the construction sector;  
(b) go back to basics with investment in smart agriculture;  
(c) rebuild our local manufacturing fabric;  
(d) support our tourism industry;  
(e) consolidate our financial se rvices sector;  
(f) stimulate the development of data economy;  
(g) diversify and deepen the blue economy value -chain;  
(h) build a strong biomedical and pharmaceutical industry;  
(i) reinforce our regional partnerships; and  
(j) foster entrepreneurship an d protect the livelihood of SMEs. " 
 
Details of the plan are available in the 2020 -2021 Budget Speech.   
https://mof.govmu.org/Docume nts/Documents/Budget%202020 - 
2021/Budget%20Speech%202020 -2021%20%28English%29.pdf  
 
Page: 29, Paragraph: 2.15  
Question: 26. India's requests Mauritius to explain the salient features of its protocol amending the 
double -taxation avoidance agreement (DTAA) treaty.  
 
Reply  
The Salient Features of the Protocol amending the DTAA between Mauritius and India are as follows:  
 
➢ Permanent Establishment (PE): The PE clause now includes a Service PE provision 
covering the furnishing of services, including consult ancy services.   
 
➢ Interest: The protocol gives the right to the source country to apply a withholding tax at a 
rate not exceeding 7.5% on interest income generated therefrom.  However, interest income 
derived by banks in respect of debt -claims existing on or  before 31st March, 2017 shall be 
exempt from tax.  
 WT/TPR/M/417/Add.1  
 
- 86 - 
 
  ➢ Capital Gains: The Protocol gives the source country the right to tax capital gains arising 
from transfer of shares in a company resident in that state and acquired on or after 1 April 
2017. However, if t hese shares are disposed between 1 April 2017 and 31 March 2019, the 
gains shall be taxed at 50% of the applicable rate in the source country.   
 
➢ Limitation of Benefits (LOB):  The protocol introduces an LOB provision, which denies the 
benefit of the Convent ion to a tax payer if its affairs were arranged with the main purpose 
of taking advantage of the Convention or it is a shell -conduit company.  
 
➢ Fees for Technical Services: A new 'Fees for Technical Services' (FTS) article has been 
introduced. The article provides a right to the source country to apply a withholding tax at 
a rate not exceeding 10% on fees derived therefrom.  
 
➢ Exchange of Information and Mutual Assistance in the collection of taxes : The 
protocol incorporates an updated article on exch ange of information and a new article for 
the tax authorities to provide mutual assistance to each other in the collection of taxes owed 
to them.  
 
Page 32, Paragraph: 2.26  
Background:   
Collective Investment Schemes and Closed -End Funds, which can also hol d 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.  
 
Question: 27.  India would like to understand whether an entity or individual outside Ma uritius can 
make investment in CIS and private equity fund? If yes, could Mauritius please explain the 
requirement and mechanism for the same?  
 
Reply  
A Collective Investment Scheme (CIS) or Private Equity Fund (which  is structured as a Closed -End 
Funds - CEF) can be promoted by a non -resident  
but it would need to have a Fund Administrator and a Management Company based in Mauritius. In 
addition, it would have to comply with substance requirements in Mauritius (e.g. pr incipal bank 
account in Mauritius, at least two directors residing in Mauritius, minimum employment/expenditure 
in Mauritius).  
Page: 49, Paragraph: 3.38  
 
Background:  
The Secretariat highlighted that the export subsidy schemes in FY 2019/20 amounting to aro und 
USD 3.9 million (0.23% of Mauritius' recurrent budget) included the Trade Promotion and Marketing 
Scheme, the Agricultural Freight Rebate Scheme, the Export Credit Insurance Scheme, and the SME 
Refund Scheme. Out of these, the Agricultural Freight Reba te Scheme is notified.  
 
Question: 28.  Have the remaining been notified to the WTO? If not, when is Mauritius expected to 
do it?  
Reply  
Notification will be submitted in our future batch of notification.  
 WT/TPR/M/417/Add.1  
 
- 87 - 
 
  Page: 51, Paragraph: 3.46  
Background:  
The Secretariat  noted that the "exporters are taxed at a lower corporate 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". 
 
Question: 29. Are these tax incentives contingent upon export performance which is prohibited 
under Article 3.1(a) of the Agreement on Subsidies and Countervailing Measures?  
These subsidies are not conditional or tied up to export performance and t hus are not contingent 
upon export performance.  
Page: 52, Paragraph: 3.52  
 
Background:  
The Secretariat noted that "the Export Credit Insurance Scheme has provided a subsidy on the cost 
of the premium to eligible companies subscribing for credit insurance c over for their direct exports 
worldwide, in order to encourage them to take an insurance cover to secure trading and, hence, 
boost exports from Mauritius ". 
 
Question: 30.  Is this scheme contingent upon export performance which is prohibited under Article 
3.1(a) of the Agreement on Subsidies and Countervailing Measures?  
Reply  
In our view, the incentives granted by Mauritius are not prohibited subsidies since they are not 
contingent upon, i.e. conditional or dependent for their existence upon export performan ce. 
Moreover, they are granted on a non -discriminatory basis and in so far as tax incentives are 
concerned we always ensure that they are complaint with both the OECD and the EU standards so 
as not to be harmful.  
 
Page: 60, Paragraph: 3.95, Table 3.17  
Background:  
The Secretariat observed that "the Mauritian Government continued during the review period to 
provide a large variety of incentive schemes to its companies and potential investors ".  
 
Question: 31.  Are all the schemes offered under selected support programmes, 2021 under Table 
3.17 notified to the WTO?  
Reply  
A number of schemes provided to the Industrial and manufacturing sector have been notified to the 
Committee on Subsidies and Countervailing Me asures every two years. The last notification Mauritius 
made was on 30th August 2021 in document G/SCM/N/372/MUS.  
 
Page: 84, Paragraph: 4.53  
Background:  
The Secretariat observed that the Government announced in FY 2018/19 a new policy direction that 
focuse s on import substitution in the fisheries sector that 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 marke t. But the plan has not yet been 
implemented.  
Question: 32.  Could Mauritius elaborate on the benefits of this plan and inform when it is expected 
to implement the plan?  
Reply  
The benefits of this plan are:  
• Increase in supply of fish on the local market the reby ensuring food security  
• Decrease in the import of seafood  
• Prospects for employment of Mauritian fishers on foreign flagged vessels.  
The modalities for implementing this policy decision will begin with the launching of an expression 
of interest follo wed by the selection of foreign companies which will be authorized to operate on the 
fishing banks subject to the FMRA 2007 and fisheries regulations.  WT/TPR/M/417/Add.1  
 
- 88 - 
 
  Page: 105, Paragraph: 4.156  
Background:  
The Secretariat noted that the development of the first Light Ra il Transit System has been under 
way since 2017, with the support of a USD 260 million grant from the Government of India.  
Question: 33.  When is Mauritius expected to implement this system fully?  
Reply  
We seize this opportunity to reiterate our sincere tha nks to the Government of India for the grant 
and continued support in the implementation of this project.  
The system is being implemented in different phases.   
Phase 1 - over a length of 13 kms between Port Louis and Rose Hill became functional since December 
2019;  
Phase 2A - over a length of 2.4 kms between Rose Hill to Quatre Bornes became functional since 
June 2021;  
Phase 2B - over a length of 11 kms between Quatre Bornes to Curepipe is expected to be functional 
by December 2022;  and 
Phase 3 - over a length of 3.4 kms between Rose Hill to Reduit is expected to be functional by 
December 2022.  
 
 
 
 
  WT/TPR/M/417/Add.1  
 
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  THAILAND  
WT/TPR/S/41  
Paras. 1, 2, 9 (p. 7)  
Mauritius for the past decades has pursued trade and customs liberalization reform on several fronts 
through the implementation of WTO agreement and participation in RTAs/FTAs. Mauritius relies 
heavily on imports for its industrial inputs and a large share  of its food supplies, while maintaining 
openness of its service markets. ASEAN is a home to 660 million people and a well -known continent 
of diverse food supplies and skilled labors, particularly on manufacture and tourism.  
Q1. Does Mauritius have any pla ns to negotiate bilateral or regional trade agreements with trading 
partners in the near future? If so, what are the key areas that Mauritius aims to achieve a higher 
level of trade liberalization in such trade agreements?  
 
Reply  
Yes, Mauritius has plans t o negotiate bi -lateral /regional trade agreements. The liberalisation 
commitments would depend on the balance of rights, obligations and benefits under such 
agreements. The commitments of Mauritius and the level of trade liberalisation will depend on the 
commitments of the other Party/Parties.  
 
 
WT/TPR/S/41  
Para. 2.2 (p. 24)  
Against the global economic slowdown, the Mauritian economy has registered positive growth, as a 
result of fully diversified economy strategy, and classified as a high -income country in  2020. The 
main sectors contribute to the economy are sugarcane, textile manufacturing, financial services, 
tourism, ICT, seafood, medical hub, knowledge center of excellence, renewable energy, 
construction, creative industry and luxury real estate. Accord ingly, the government 's economic 
strategy continues to pursue market -openness and focuses on the main sectors.  
Q.2 - With respect to the government 's economic strategies aimed at enhancing the country 's key 
sectors, does Mauritius use incentive measures to attract more trade and investment in those 
sectors? If so, is there any differential treatment between domestic and foreign investors, and 
between investors from WTO members having concluded FTAs/RTAs with Mauritius and those 
without FTAs/RTAs with Mauritius?  
 
Reply  
The first priority of the Government is to create an enabling eco system to make Mauritius a business 
friendly country. In this regard, a Business Facilitation Act has been adopted by the National 
Assembly and a series of measures ha ve been taken to facilitate the establishment of businesses 
such as the incorporation of a company in just 2 hours or the setting up of an E -Licensing Platform. 
So the focus is on ease of doing business as a mean to incentivise trade and investment.  
 
Howev er, Government does provide a package of incentives to attract trade and investment in 
certain sectors. There is no differential treatment between domestic and foreign investors in general, 
although FTAs/RTAs do provide for specific advantages benefiting o nly the parties to these 
agreements.  
 
All the schemes and conditions of eligibility can be accessed on the website of the Economic 
Development Board on www.edbmauritius.org . 
 
WT/TPR/S/41  
Para. 3.21 (p. 42)  
Under her latest FTA, the India -Mauritius Comprehensive Economic Cooperation and Partnership 
Agreement (CECPA), signed on February 2021, Mauritius has shown readiness to provide 
further  liberalization for a number of products, including raw sugar, by granting pr eferential tariff WT/TPR/M/417/Add.1  
 
- 90 - 
 
  quotas to India, where imported in -quota raw sugar (5,000 tons) will receive preferential tariff rate 
of 50 percent (half of MFN tariff).  
Q.3 Does Mauritius plan to provide additional market access for raw sugar or other commodities in 
a similar manner to those under the CECPA for other WTO members in the future?  
 
Reply  
The market access for sugar or any other product will depend on the scope of the negotiations and 
the balance of rights, obligations and benefits. However, it is important  to underscore that some 
products are highly sensitive and may not be opened up in the same manner as for other products, 
which includes sugar.  
 
WT/TPR/S/41  
para. 3.33 (p.47 ) 
According to paragraph 3.33, Mauritius stated that import permit is required for  the importation of 
restricted and controlled goods.  
Q.4 For this matter, could Mauritius explain how such measure complies with GATT?  
 
Reply  
The application for an import permit is done through an online system known as the TradeLink 
system. The system is neutral and all applications received are being processed and treated in an 
equitable manner compliant with Article X of the GATT.  
 
WT/TPR/S /41 
Para. 3.63 (p. 54)  
Q.5 With regards to Mauritius 's measures to ban single -use plastic products and non -biodegradable 
plastic bags, have these measures impacted local businesses in terms of costs and availability? If 
so, please elaborate how Mauritius has taken steps to manage and address those impacts?  
 
Reply  
It is important, first of all to emphasize that the Ministry of Environment had extensive consultations 
with the business community on the new regulations regarding ban of single use pla stic products. 
In the light of these consultations, the following transitional periods were provided:  
 
• a moratorium until 15 January 2022 in respect of the banning of non -biodegradable single 
use plastic bowls, cups and trays used by the local food industr y for packaging of fresh, pre -
cooked/ cooked food products;  
• a moratorium until 15 April 2021 in respect of stand -alone non -biodegradable single use 
plastic straw.  
Mauritius has also promoted local artisanal alternatives (long lasting bags made of plant bas ed 
material and biodegradable single use products made from compressed cellulose) to the single use 
of plastic products.  
 
 
Local businesses have been impacted more by the huge increase in the freight cost and the difficulty 
to source alternative raw materi als. Consultations are still ongoing with the private sector on possible 
incentives ahead of the 2022 moratorium.  
 
WT/TPR/S/41  
Para. 3.72 (p. 56)   
Q.6 As the Animal Diseases Act 1925 governs, inter alia, procedures, for the importation of animals 
(includin g verification, control, and quarantine) is to be reviewed with a view to replacing it with an 
Animal Health Bill and the new Bill is still in the drafting stage, Thailand would like to ask Mauritius 
for the timeframe that Mauritius plans to notify Animal Health Bill to WTO Members for comments.  
 WT/TPR/M/417/Add.1  
 
- 91 - 
 
  Reply  
The Bill will be circulated immediately after finalization.  
 
WT/TPR/S/41  
Para. 4.105 (p. 96)  
According to the report, a foreign bank must have operated at least five years in the jurisdiction of 
its head offi ce to obtain a license as a branch or a subsidiary.  
Q.7 In light of this, with regard to Mauritius regulations, does it have any limitation on the number 
of branches or subsidiaries allowed for foreign banks to operate after obtaining the license? Please 
provide more details about the above -mentioned matter.  
 
Reply  
The foreign bank will be granted the licence to operate as a branch or subsidiary of the foreign bank, 
depending on the application.   
 
After obtaining the licence, the branch or the subsidiary of the foreign bank can, with the approval 
of the Bank of Mauritius and payment of the appropriate licence fee,  set up in Mauritius, other places 
of business, including its head or main office, a branch, an agency, a representative office, a mob ile 
branch, an office established and maintained for a limited period and any other place used by the 
bank for the dispensing or acceptance of money on account or for the conduct of other banking 
business,  to conduct its operations.  In this regard, there i s no limit on the number of places of 
business which may be operated.  
 
The branch or the subsidiary of the foreign bank can, subject to the approval of the Bank of Mauritius, 
create subsidiaries for other business activities.  
 
The foreign bank may also s et up additional subsidiaries or branches for conducting specialised 
banking activities, such as exclusively Islamic banking, private banking or digital banking.  Each of 
these activities requires a specialised licence - from the Bank of Mauritius.   
 
WT/TPR/ S/417  
Paras. 4.105, 4.109 (p. 96)  
According to the report, granting a license for a service supplier in banking sector depends on the 
"convenience and needs of the community or market to be served ", which means that all suppliers 
might not be able to affor d a license.  
Q.8 Thailand would like to ask if Mauritius could provide more details especially on criteria for 
economic need test mentioned above.  
 
Reply  
These are assessed as part of the determination of the application for licence particularly to 
determine whether the proposed services and activities are relevant to the market which the 
applicant proposes to serve. Accordingly, the criteria may vary depen ding on the proposed business 
model.  
 
WT/TPR/S417  
Para. 4.129 (p.100)  
According to the report, there are three public land mobile network (PLMN) licensees in Mauritius. 
One of them is Mahanagar Telephone (MTML), a 100% foreign -owned subsidiary.  
Q.9 Does i t mean that there is no market access restriction to foreign investors in the land mobile 
network sector according to Mauritius laws and regulations?  
 
Reply  
There are no restrictions on the percentage of shares owned by a foreign entity.  
 WT/TPR/M/417/Add.1  
 
- 92 - 
 
  WT/TPR/S/417  
Para. 4.138 (p. 101)  
Q. 10  According to Para 4.138, all mobile operators unanimously rejected auctioning as an option 
for Mauritius to grant spectrum while showing interest in acquiring spectrum for the commercial 
deployment of 5G services. How does Mauritius plan to allocate the spectrum?  
 
Reply  
5G spectrum have been allocated using a competitive process whereby operators had to bid based 
on percentage of land mass to be covered within a specific timeframe. There were three 100 MHz 
spectrum blocks to be allocated as follows: one block in the 2.6 GHz band and two blocks in the 3.5 
GHz bands. The operator who proposed the most stringent commitments was awarded the spectrum 
block offering the best coverage.  
 
WTO/TPR/S/417  
Para. 4.145 (p. 103)  
Q.11 According to the report, Mauritius has two ports namely Port Luis Habour and Port Mathurin 
(Rodrigues). However, the report only provides details about Port Luis Habour. Therefore, Thailand 
would like to ask if Mauritius could provide details about Port Mathurin, pa rticularly on which 
legislation and authority 's supervision the Port is under.  
 
Reply  
The Mauritius Ports Authority (MPA) has been established under Section 3 of the Ports Act 1998 and 
within the ambit of said Act, the MPA is responsible for the administra tion of Port Louis Harbour 
((Mauritius )and Port Mathurin Harbour ( Rodrigues).  The Schedule to the Ports Act 1998 provides 
a description of the areas falling within the jurisdiction of the MPA.   
  
The port facilities in Port Mathurin have been in place fo r many years, the key components of which 
include a dredged approach channel extending over 1,200 m in length and 120 m wide, with daylight 
navigational aids; a rectangular shaped turning basin of 210 m diameter and a quay wall of 175 m, 
of which about onl y 130 m providing sufficient water depth to berth cargo vessels regularly calling 
from Mauritius. The MPA is responsible for the provision of marine services at Port Mathurin whilst 
cargo handling services are provided by a private operator.  
 
WT/TPR/S/417  
Para. 4.156 (p. 105)  
Q. 12 Mauritius stated that the Light Rail Transit System has been developed since 2017. Thailand 
would like to ask Mauritius whether related services are supplied by fixed operator(s), or it is open 
for any interested service suppliers , including foreign ones.  
 
 
Reply  
By virtue of section 4 of the Light Rail Act, a company interested to provide light rail services in 
Mauritius shall apply to the Regulator, that is, the National Land Transport Authority (NLTA), in order 
to obtain a light  rail operator licence. The grant of licences, be it for road or light rail, is carried out 
after thorough assessment of needs and public interests which is the sacrosanct principle, so as to 
reconcile interests of commuters and of existing transport provi ders and generally the economy.  
 
For the purpose of determining an application, the NLTA is bound to consider, inter - alia, the 
experience, safety accreditation, financial standing of applicant with a view to ascertaining whether 
applicant is in a position  to provide safe and satisfactory services.  
 WT/TPR/M/417/Add.1  
 
- 93 - 
 
  Reply  
There is no specific provision in the Act that debars a foreign entity to provide light rail services 
provided that it is granted with a light rail licence and is eligible to same while meeting the criteri a 
to be considered as a public transport provider.  
 
WT/TPR/G/417  
Paras. 3.22 – 3.25 (pp. 16 -17)  
Q.13 Given that Mauritius is developing industry 4.0 under its Industrial Policy and Strategic Plan 
(IPSP) 2021 – 2025 in order to upgrade industry with modern technology. Referring to the TPR 
report Para 3.25, Mauritius is in the process of collecting statisti cs and information called Big Data 
then applying artificial intelligence and machine learning to conduct economic indexes. Meanwhile, 
currently, the Ministry of Industry of Thailand is developing a variety of statistics and industrial 
economic information and Big Data to analyze Thailand 's industrial economic situation as well as 
design industrial economic model by applying artificial intelligence and machine learning which is 
similar to the case of Mauritius. In this regard, Thailand would like to ask if t here are any guideline, 
report, and sources of industrial economics and statistics of Mauritius? This would be very useful to 
establish a platform for industrial cooperation development between Thailand and Mauritius.  
 
Reply  
Mauritius welcome the idea of e stablishing a platform for industrial cooperation development 
between Thailand and Mauritius.  
 
Industrial statistics are computed by Statistics Mauritius and can be accessed on the website. The 
General Industrial Statistics are available at : 
https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/Manufacturing/SB_Manufacturing.a
spx 
 
The general  ICT statistics can be accessed at:  
https://statsmauritius.govmu.org/Pages/Statistics/ESI/ICT/ICT_Yr20.aspx  
Regarding ICT/Industrial statistics only ICT usage in business by indus trial sector (Table 16) is 
compiled so far by Statistics Mauritius.  
 
The Open Data Portal can be accessed at : 
https://data.govmu.org/dkan/?q=search/type/dataset  
 
The reports of the National Computer Board can be accessed : 
https://ncb.govmu.org/ncb/downloads.html  
 
  WT/TPR/M/417/Add.1  
 
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  TURKEY  
THE GOVERNMENT REPORT  
 
6. Multilateral Trade and Regional Trade Agreements, 6.3.6. African Continental Free 
Trade Area (AfCFTA), pg. 49, 6.46, 6.50 and 6.53  
 
It is stated in the Government Report that "The Agreement establishing the AfCFTA  entered into 
force in May 2019. It covers a market of 1.2 billion people and a combined GDP of USD 3.4 trillion. 
The main objectives of the AfCFTA are to: (i) create a single continental market for goods and 
services, with free movement of business person s and investments; (ii) expand intra -Africa trade; 
and (iii) enhance Africa's competitiveness and support its economic transformation ." and "Mauritius 
signed the Agreement establishing the AfCFTA in March 2018 and ratified same in September 2019. " 
and "As a result of the AfCFTA, Mauritius will gain up to 7% of GDP from Tariffs and NTMs elimination 
and implementation of Trade facilitation measures by 2035. " 
 
THE SECRETARIAT REPORT  
 
2. Government Trade and Investment Regimes, 2.3.2 Regional and preferential 
agreements, pg. 27 -28, Table 2.3 Participation in RTAs, by date of notification, June 2021 . 
(African Continental Free Trade Area)  
 
It is stated in the Secretariat Report that "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 wil l be supported by a dedicated online 
portal where parties will upload their tariff reduction offers.  "  
 
Question:  Could Mauritius further elaborate on the specific preferential tariff, non -tariff barrier 
elimination as well as trade facilitation commitmen ts under the Agreement, as well as their 
implementation status?  
 
 
Reply  
The modalities agreed to eliminate tariffs are as follows:  
 
Developing countries are required to eliminate 90 % of their tariffs over a period of 5 years from the 
date of the operation alization of the Agreement, while LDCs shall implement the commitment over 
a period of 10 years in equal installments . Seven percent of the remaining tariff lines which have 
been classified as sensitive shall be eliminated by the developing countries over a period of 8 years. 
LDCs have up to 13 years to do so. However, the sensitive products shall be subject to negotiations. 
The remaining 3% are excluded from liberalization but is also subject to negotiations.   
  
To facilitate the negotiations, an online pl atform is being set up.  
  
Regarding the NTBs, the AfCFTA provides that Member shall eliminate them, and shall refrain from 
imposing any new NTB. To that end, an online NTB reporting mechanism is being established. 
Member states can report any NTB they face  on the platform which will automatically be directed to 
the member state imposing the NTBs. It is expected that they will initiate the necessary action to 
eliminate them. A report will be submitted to the Council on trade in goods which has the mandate 
to monitor the elimination of NTBs.  
 
  WT/TPR/M/417/Add.1  
 
- 95 - 
 
  CHINA  
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
Page 15, 1.3 Foreign Investment  
 
One of the particularities of Mauritius is 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 agai nst 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).  
Question:  
1. Please introduce the foreign direct investment policy of Mauritius regarding duty -free tourism.  
Reply  
Currently, 95% of products imported into Mauritius are duty -free.  The remaining 5% attract 
customs duty with a view to protecting our local industry.  T hus, Mauritius is considered to be a 
duty-free island and, therefore, there is no need for a specific FDI policy for duty free tourism.  
 
Incentives provided in Tourism sector include:  
(i) The Invest Hotel Scheme will be amended to allow the sale of up to 8 0% of the units with the 
possibility for the owner of a room to stay for a maximum of 6 months annually and reduce the 
minimum selling price of a stand -alone villa from USD 500, 000 to USD 375,000;  
 
(ii) Waiving the rental fee of counters by hotels and ope rators at the Airport for the period April 
to September 2021;  
 
(iii) Reducing the registration tax on transfer of lease of State Lands from 20% to 10% for hotels 
for a two -year period;  
 
(iv) Introduce a tourism business continuity loan for SMEs at a rate o f 0.5% per annum;  
 
(v) Deferring the payment of lease on State Land to June 2022.  
Mauritius is the perfect MICE (Meetings, Incentives, Conferences and Events) destination, combining 
quality and style.    
For MICE buyers, the national carrier offers:  
• Compet itive group fares.  
• Dedicated account management.  
• Dedicated in -cabin seating at NO additional cost.  
• Branded headrest covers at Additional Cost  
• Flight check -in, which can be arranged from most of the hotels, subject to group size, and 
at minimal cost – thus saving time at the airport.  
• Dedicated desk(s) for groups.  
• On-board announcements welcoming the group.  
• Helicopter sightseeing visits, ‘heli -lunches’ or ‘heli -golf’ excursions at preferential group 
rates.  
• Free carriage of golf clubs, up to 23kg per bag.  
 
Page 16, Para 1.20  
Indeed, International Financial Centre (MIFC) forms part of the network of International Financial 
Centre locations hosting a relatively large number of financial services providers and facilities with 
a substantial amount of international activity. More t han 450 private equity funds are domiciled in 
the MIFC and investing on the African continent. According to the authorities, in December 2019, WT/TPR/M/417/Add.1  
 
- 96 - 
 
  the total value of direct investment through the so -called Global Business sector stood at USD 38.8 
billion.  
Question: 
2. Please specify what kind of policies Mauritius has taken to attract foreign direct investment.  
 
Reply  
The Mauritius IFC offers a suite of sophisticated products and services, through licences and support 
measures mentioned below, to attract the international investing community to use the Mauritian 
jurisdiction:  
• • Global Treasury Activities Licence – A tax holiday of 5 years  
• • Global Legal Advisory Services Licence - A tax holiday of 5 years  
• • Family Office (Single) Licence - A tax holiday of 10 years  
• • Family Office (Multiple) Licence - A tax holiday of 10 years  
• • Global Headquarters Administration Lice nce - A tax holiday of 8 years  
• • Holder of an Asset Manager Certificate - A tax holiday of 10 years  
• • Holder of a Fund Manager Certificate - A tax holiday of 10 years  
• • Holder of an Asset and Fund Manager Certificate - A tax holiday of 10 years  
• • Company li censed under the Captive Insurance Act 2015 - A tax holiday of 10 years  
• • Income derived by a person licensed under the Captive Insurance Act 2015 - A tax 
holiday of 10 years  
Page 22, Para 2.4  
The Ministry of Industrial Development, SMEs and Cooperatives h as 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 contribut ed 35.7% of gross value added (GVA) and accounted for 49% of 
total employment; the contribution of SMEs to total domestic 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.  
Question:  
3. Please elaborate on the government policies in place to boost job creation in manufacturing sector 
and SMEs.  
 
Reply  
The Industrial Policy and Strategic Plan (IPSP) was launched in December 2020  and implementation 
of recommendations for the Plan is underway. So far, the Government of Mauritius has set up a 
financing mechanism to enable all manufacturing enterprises to upgrade and modernise their 
operations though the adoption of smart technologie s. 
A Modernisation and Transformation Fund will cater for industries in manufacturing, agriculture and 
fisheries amongst others. The Fund will be instrumental in re -igniting industrial development and 
will lead to an increase in the number of activities in  the manufacturing and SMEs sector. The 
objective is to increase the contribution of Manufacturing in GDP by expanding the industrial base 
and thereby creating more job prospects.  
The trade agreements which entered into force recently including the Free Tr ade Agreement with 
China, Comprehensive Economic Corporation and Partnership Agreement with India, the Africa 
Continental Free Trade Area, EPA with the UK have opened up trade opportunities on a market of 
over 5.4 billion people, representing nearly 70% of  the world population, and a combined GDP of $ 
25.4 trillion.  
The Government is positioning Mauritius as a production base for investors targeting these markets. 
We are therefore expecting more investment in the sector which will create more job opportuni ties. 
If availed of to the maximum, these agreements have the potential to transform the economic 
landscape of Mauritius.  WT/TPR/M/417/Add.1  
 
- 97 - 
 
  Government has also taken a number of measures to directly boost job creation in the manufacturing 
sector and SMEs. These include:  
(a) the implementation of a training programme for some 9,000 unemployed in various fields 
including the manufacturing sector, to increase training intake and enhance employment creation; 
and  
(b) the implementation of an Employment Support Scheme to provide wage support to some 
11,000 new employees in SMEs and MMEs provided that the entity has not laid off any employee 
since September 2020.  
(c) SME Mauritius Ltd has been implementing the SME Employment Scheme (SMEES) since 
2018/19. The main objectives  of the scheme are to instill and develop entrepreneurial skills among 
Graduates and Diploma holders, and to boost their employability while providing SMEs with an 
injection of fresh talent to support their development.  
In addition, Government is implemen ting measures to support the manufacturing sector and SMEs 
and thus encourage employment creation.  These include:  
(a) setting up of a new Industrial Financial Institution that will cater for the financing needs of 
industries in manufacturing, agriculture and fisheries amongst others.  
(b) Setting up of an online marketplace for start -ups to showcase their products and services.  
(c) Construction of an SME Industrial Park of 5,000 square metres at Solferino in addition to Plaine 
Magnien and Vuillemin. 20% o f spaces in these upcoming parks will be allocated rent -free to start -
ups for the first three years of operation.  
(d) To encourage large manufacturers to procure from SMEs, a 110 percent deduction is being 
allowed on the taxable income for the direct expe nditure incurred on the purchase of products 
manufactured locally by SMEs.  
(e) SMEs are eligible to loan schemes from the DBM at concessional rates.  
(f) Government is paying the salary compensation for 2021 of Rs 375 per month for SMEs for FY 
2021-2022.  
 
 
Page 31, Para 2.25  
Until 2018, GB corporations 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 System 
(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 regard less of whether they hold a GB licence. With 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.  
Question:  
4. What are the  changes led by Partial Exemption System (PES) replacing deemed foreign tax credit 
(DFTC)? How does PES affect foreign investment?  
 
The changes led by the PES are as follows:  
• In contrast to the DFTC, which was available to companies holding a Category 1 Global 
Business Licence and Banks on their Segment B (Foreign source) income, the PES is 
available to all companies whether they hold a Global Business Licence or not;  
• The DFTC was applicable to all types of income, while the PES is applicable only to income 
specified under the income tax law like for example interest, dividends, income derived by 
a collective investment scheme (CIS), closed end fund, CIS manager, CIS administrat or, 
investment adviser or asset manager etc;  
• To benefit from the PES, taxpayers must satisfy the enhanced substance requirements in 
that they must demonstrate to the tax authority that their core income generating 
activities are being conducted in Mauritiu s, they employ a reasonable number of suitably 
qualified persons in Mauritius to carry out these core activities and that they have a 
minimum level of expenditure, which is proportionate to their level of activities.  
The PES because it applies to all busin esses impacts in the same way on both domestic and foreign 
investments. All businesses must demonstrate the same enhanced substance requirements to enjoy 
the benefits of the PES.  
 
 WT/TPR/M/417/Add.1  
 
- 98 - 
 
  Page 35, Para 3.2  
The Government also launched the Trade Obstacles Alert Me chanism platform with the help of the 
International Trade Centre. With it, trade operators can report obstacles they face when exporting 
or importing their products.  
Question:  
5. Please provide details on how the Trade Obstacles Alert Mechanism platform wo rks. 
 
Reply  
The Trade Obstacles Alert Mechanism (TOAM) for Mauritius has been developed with the technical 
and financial assistance from the International Trade Centre (ITC) and is operational through the 
Mauritius Trade Portal. This web -based platform allows trade operators to report obstacles they face 
when exporting or importing their products. Via an alert system based on email notifications, the 
relevant national authorities/Agencies are informed of these obstacles and can provide timely 
solutions. The diagram below explain how the platforms works  
 
The objective  is to identify and eliminate trade barriers, enhance transparency in the decision 
making process, improve public and private sector dialogue and promote inter agency dialogue. The 
TOAM comprises the following two elements:  
• A National Monitoring Committee (NMC), which is chaired by the Ministry of Foreign Affairs, 
Regional Integration and International Trade and consist of representatives from public 
and semi -public agencies involved in the enforcement of trade procedures.  
• A National Focal Point (NFP) that administers the online tool, receive and scrutinize the 
obstacles, channel them to the required government agency and follow up with them for 
the resolution of the obstacles reported . The Mauritius Chamber of Commerce and Industry 
(MCCI) is the National Focal Point to receive alerts from the operators.  
Since the success of the TOAM depend on the effective involvement of all the Agencies concerned, 
an Inter -Agency Protocol of Cooperati on which explains the role and responsibilities of the various 
institutions involved, have been signed by all Agencies concerned. There are 21 Agencies that are 
signatories to this Protocol. By virtue of the Protocol, the Agencies are bound to address any alert 
falling under their individual purview within a reasonable time frame and to provide reasons in the 
event that remedial action cannot be taken.    
 
Page 41, Para 3.19  
In fact, clearance fees apply to tea and tobacco products.  
Question:  
6. Please des cribe the standards and rates for clearance fees.  
 
Reply  
Clearance fees for tea and tobacco products are as per Annex. Clearance is given to products as 
listed in the attachment and no other standard is required for clearance.  
 
PART II: QUESTIONS REGARDING  THE GOVERNMENT REPORT  
Page 35, 5.3 non -Tariff policy  
Importation of certain products in Mauritius require prior clearance from appropriate authorities, the 
Ministry of Health and Wellness for foodstuffs, beverages, pharmaceuticals dangerous chemicals and 
tobacco products.  
Question:  
7. Please specify the materials to be submitted in the application for such permission and the basis 
for approval of the application.  
 
Reply  
As at date only the items listed in the Third Schedule - (Regulation 6 of Food Regulat ions 1999) 
require prior clearance (Pre -Market Approval Permit) from the Ministry of Health and Wellness – as 
listed below:  
 
LIST OF FOOD, PRE -PACKED FOOD, CONTAINER AND CONTACT MATERIAL REQUIRING PRE -MARKET 
APPROVAL  
• Any novel food  WT/TPR/M/417/Add.1  
 
- 99 - 
 
  • 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  
• Irradiated food  
Furthermore, the procedure to obtain said clearance (Pre -Market Approval Permit) is clearly detailed 
on the Website of this Ministry. (https://health.govmu.org/Pages/Main Page/Pre -Market -.aspx)  
 
With regard to clearance for tea and tea products, the follow ing documents will be required to import 
and calculation of clearance fees prior to clearance:  
1. Plant Import Permit  
2. Invoice  
3. Packing list  
4. Phytosanitary certificate  
5. Bill of Lading/Airway Bill  
Please note that import of loose black tea is allowe d for blending purposes only. Other importers are 
allowed to import black tea in tea bags.  
For tobacco and tobacco products, the following documents would be required:  
1. Prior approval from Ministry of Health with regard to packaging and health warning si gns 
2. Invoice  
3. Packing list  
4. Bill of Lading/Airway Bill  
Please note that importation of Shisha (water -pipe tobacco) products is restricted to hotels only as 
per new regulations under the Public Health Act.  
An inspection is carried out prior to release  of products.  
 
Chemical products  
The importer needs to apply for a licence to trade in dangerous chemicals on the following platform:  
https://business.edbmauritius.org  
Anyone importing in the 2nd Schedule of the Act needs to apply for registration of the  product and 
payment of a fees of Rs1000.  
Once product is registered he needs to apply for Import permits on the Mauritius 
https://tradenetmns.mu  
Once consignment reaches Mauritius he needs to apply for an approval/release from the Board on 
helpdeskdceb@g ovmu.org   
 
 
Page 8, Para 2.12  
2.12 The agricultural sector recovered from a contraction of 1.3% in 2018 to a positive growth of 
4.1% in 2019. This was driven by the sugarcane sector as output was higher than in 2018. The 
manufacturing sector grew at a slower pace in 2019 due to moderat e expansion in the food 
processing and other manufacturing activities. The textile sector continued to contract due to lower 
external demand. Accommodation and food service activities registered negative growth of -1.1% 
in 2019 as the number of tourists vi siting Mauritius dropped from 1.40 million to 1.38 million. Growth 
in education and health services were slightly lower in 2019 compared to the previous year.  
Question:  
8. Is Traditional Chinese Medicine service included in health services of Mauritius?  
 
Reply  
Chinese traditional medicine is recognised by Traditional Medicine Board of the Ministry of Health 
and Wellness. In the private sector, there are a few licensed practitioners of the Chinese Traditional 
Medicine.  
 
As per the Health Sector Strategic P lan 2020 -2024, one of the strategic objectives is to scale up the 
provision of specialized services and introduce new specialties including Chinese traditional medicine 
in all Regional Hospitals.  WT/TPR/M/417/Add.1  
 
- 100 - 
 
   
In addition, under the China Mauritius FTA, in force since  1 January 2021, provision has been made 
to enhance cooperation in the field of traditional Chinese medicine.  
PART III. OTHER QUESTIONS  
 
9. Please elaborate on Mauritius’s expectations for the 12th Ministerial Conference of the WTO.  
 
Reply  
As a small island developing state, fisheries subsidies remain a priority issue for Mauritius. It is 
essential that the outcome on fisheries subsidies call s for the elimination of the most harmful 
subsidies, particularly those that lead to overfishing and overcapacity, whilst also protecting the 
livelihood of artisanal and small -scale fishers, and ensuring that developing countries have sufficient 
policy spa ce to develop their fisheries sector. The agreement should also make adequate provision 
for special and differential treatment and technical assistance to help developing and least member 
states effectively implement the rules.  
Mauritius also highly priori tizes a comprehensive WTO response to the pandemic that would 
contribute to improving access to affordable vaccines and therapeutics, ensure food security, and 
address trade restrictive measures during the pandemic.  The African Group is co -sponsoring the 
initiative to introduce a temporary waiver on IP rights related to COVID -19 vaccine production.  The 
proposal initially introduced by India and South Africa would allow ramping up production of 
vaccines. It is therefore fundamental to have a strong ministe rial declaration in that context, so as 
to improve equitable access to vaccines, in particular in Africa.  
 
 
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