RESTRICTED  
  
WT/TPR/G/417  
5 October 2021  
(21-7464) Page: 1/59 
Trade Policy Review Body   Original: English  
 
  
TRADE POLICY REVIEW  
REPORT BY  
MAURITIUS  
Pursuant to the Agreement Establishing the Trade Policy Review Mechanism (Annex 3 of the 
Marrakesh Agreement Establishing the World Trade Organization), the policy statement by Mauritius 
is attached.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Review Body on Mauritius.  WT/TPR/G/ 417 • Mauritius  
 
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  Contents  
1   INTRODUCTION  ................................ ................................ ................................ .........  4 
2   ECONOMIC ENVIRONMENT  ................................ ................................ .........................  4 
2.1   Challenges to Growth in the Context of COVID ‑19 ................................ .........................  4 
2.2   Performance of Key Macroeconomic Indicators 2014 -19 ................................ .................  6 
2.3   Contribution of Main Sectors to the Economy  ................................ ................................  7 
2.4   Sectoral Performance  ................................ ................................ ................................  8 
2.5   Balance of Payments  ................................ ................................ ................................ . 9 
2.6   Trade in Goods  ................................ ................................ ................................ ....... 10 
2.7   Trade in Services  ................................ ................................ ................................ .... 12 
2.8   Foreign Investment  ................................ ................................ ................................ . 12 
3   OVERVIEW OF KEY ECONOMIC SEC TORS  ................................ ................................ .. 13 
3.1   Agriculture  ................................ ................................ ................................ ............  13 
3.2   Manufacturing Sector  ................................ ................................ ..............................  15 
3.3   Blue Economy  ................................ ................................ ................................ ........  17 
3.4   Tourism  ................................ ................................ ................................ ................  19 
3.5   Financial Services  ................................ ................................ ................................ ... 21 
3.6   ICT and E -Commerce  ................................ ................................ ..............................  28 
3.6.1   ICT/BPO  ................................ ................................ ................................ .............  28 
3.6.2   E-Commerce  ................................ ................................ ................................ ....... 30 
4   INVESTMENT CLIMATE AND STREAMLINING OF REGULATORY PROCEDURES  ...........  31 
5   TRADE POLICY FRAMEWORK  ................................ ................................ ....................  34 
5.1   Trade Policy Objectives  ................................ ................................ ...........................  34 
5.2   Tariff Policy  ................................ ................................ ................................ ...........  34 
5.3   Non-Tariff Policy  ................................ ................................ ................................ ..... 35 
5.4   Trade Facilitation Measures  ................................ ................................ ......................  36 
5.5   Intellectual Property Rights  ................................ ................................ ......................  38 
5.5.1   Copyright  ................................ ................................ ................................ ...........  38 
5.5.2   The Mauritius Research and Innovation Council (MRIC) Act  ................................ ........  39 
5.5.3   Industrial Property Act 2019  ................................ ................................ ..................  39 
5.5.4   Accession to African R egional Intellectual Property Organization (ARIPO)  .....................  40 
5.5.5   Enforcing border protection  ................................ ................................ ...................  40 
5.5.6   Innovation  ................................ ................................ ................................ ..........  41 
5.6   Competition Policy in Mauritius  ................................ ................................ .................  41 
5.7   Trade Remedies Legislation  ................................ ................................ ......................  42 
5.8   Trade in Services  ................................ ................................ ................................ .... 42 
6   MULTILATERAL TRADE AND REGIONAL TRADE AGREEMENTS  ................................ ... 43 
6.1   WTO ................................ ................................ ................................ .....................  43 
6.2   Notifications Under the WTO  Agreements  ................................ ................................ ... 44 
6.3   Regional Trade (SADC, COMESA, TRIPARTITE, AfCFTA)  ................................ ................  45 WT/TPR/G/ 417 • Mauritius  
 
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  6.3.1   SADC free trade area  ................................ ................................ ...........................  45 
6.3.2   COMESA Free Trade Area  ................................ ................................ ......................  47 
6.3.3   Regional export strategy  ................................ ................................ .......................  48 
6.3.4   Warehousing project  ................................ ................................ ............................  48 
6.3.5   COMESA -EAC-SADC tripartite free trade area  ................................ ...........................  49 
6.3.6   African continental free trade area (AfCFTA)  ................................ ............................  49 
6.3.7   Interim economic partnership agreement with the EU  ................................ ...............  51 
6.3.8   United Kingdom (UK) – Eastern Southern Africa (ESA)  
Economic Partnership Agreement (EPA)  ................................ ................................ ............  52 
6.3.9   Africa Growth and Opportunity ACT (AGOA)  ................................ .............................  54 
6.3.10    Mauritius and US Trade and Investment Framework Agreement (TIFA)  ......................  54 
6.3.11    Accelerated Programme for Economic Integration (APEI)  ................................ .........  54 
6.4   Bilateral Trade Initiatives  ................................ ................................ .........................  55 
6.4.1   Mauritius -China Free Trade Agreement  ................................ ................................ ... 55 
6.4.2   Comprehensive Economic Cooperation and Partnership Agreement (CECPA) with India  .. 56 
6.4.3   Mauritius -Turkey Free Trade Agreement  ................................ ................................ .. 57 
6.4.4   Mauritius -Pakistan Preferential Trade Agreement  ................................ ......................  58 
6.4.5   Mauritius – Indonesia Preferential Trade Agreement  ................................ ..................  58 
7   CONCLUSION ................................ ................................ ................................ ............  58 
 
 WT/TPR/G/ 417 • Mauritius  
 
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  1  INTRODUCTION  
1.1.  The world is witnessing one of the worst economic crises ever due to the COVID ‑19 pandemic. 
The Mauritian economy was also severely affected. The Mauritian GDP contracted by 14.9% in 2020, 
while public sector gross debt reached 84.3% of GDP at the end of December 2020.  
1.2.  Prior to the cri sis, average GDP growth in Mauritius since the last Trade Policy Review in 2014 
was to the tune of 3.5% annually, well above the world average. The Government pursued an 
ambitious reform agenda to improve the trade, investment and business environment, and  invested 
massively in infrastructure development. This resulted in a substantial improvement in the ease of 
doing business ranking from 20th in 2014 to 13th position in the world in 2019, and the first ever 
light rail system in a Small Island Developing c ountry (SIDS) which was launched in Mauritius in 
2019.  
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 Continental F ree Trade Area (FTA)  (AfCFTA), the 
China -Mauritius F ree Trade Area (FTA) , the Economic Partnership Agreem ent 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 framework 
to ensure compliance of Mauritius with international standards in financial services and the 
effectiven ess to combat financial fraud have been significantly overhauled.  
1.4.  On 1 July 2020, Mauritius was classified by the World Bank as a High-Income  Country based 
on a per capita Gross National Income (GNI) US D 12,900 in 2019, a 5.1% increase over 2018. 
However, that status may be reviewed in view of the impact of COVID ‑19 on the economy.  
2  ECONOMIC ENVIRONMENT  
2.1  Challenges to Growth in the Context of COVID ‑19 
2.1.  As a small island developing state, open to the world, the Mauritian economy has been seriously 
impacted by t he COVID ‑19 pandemic. Two national lockdowns to contain the pandemic were imposed 
in 2020 and 2021, respectively.  
2.2.  The Government of Mauritius closed borders for travel as from 18  March  2020 and enforced a 
first national lockdown as from 19  March  2020 till 1 June 2020.  Airlines, factories, shops and 
restaurants suffered the greatest economic shocks, triggering sharp and sudden contractions in 
output of key economic sectors such as tourism, trade and manufacturing.  Economic activity 
resumed around mid -May 202 0 with a gradual phasing out of the lockdown, and a re -opening of the 
economy in mid -June 2020. However, a second lockdown had to be imposed as from 10  March  2021 
until 30  April 2021 given a sudden rise in local contamination.  
Macro economic  Impact on the E conomy1 in 2020  
2.3.  Real GDP contracted by 14.9% in 2020, taking Mauritius back to the 2016 GDP level with 
negative growth in most of the sectors as follows:  
a) the textile industry recorded a contraction of about 31%;  
b) the construction sector declined by around 25%;  
c) the wholesale and retail trade sector contracted by around 12% as household consumption 
dropped markedly as a result of lower household income;  
 
1 All figures are based on estimates released by Statistics Mauritius in March 2021.  WT/TPR/G/ 417 • Mauritius  
 
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  d) the tourism sector was the most affected with the closure of borders and declined by 
around 80%.  The national airline, Air Mauritius went into voluntary administration and has 
to be restructured;  
e) administrative and support service activities contracted by around 20%, in view of the 
decline in the tourism sector;  
f) arts, entertainment and recreation activit ies decreased by around 31%, due to the closure 
of entertainment, gambling, betting and sports activities particularly during the lockdown 
period and ; 
g) in contrast, the financial services sector registered a meagre growth of 1% compared to 
above 5% during t he past few years.  
Measures Taken by the Government to Mitigate the Impact of COVID ‑19 on the Mauritian 
Economy  
2.4.  A wide range of measures were introduced by the Government, the Bank of Mauritius and other 
public sector bodies to mitigate the impact of the C OVID‑19 pandemic on the economy and the 
population.  Some of the important measures taken are listed in the table below:  
Table 2.1 Summary of COVID ‑19 measures taken by Mauritius  
Measures  Description  
General Measures Taken by the Government  
Wage Assistance Scheme  Financial support was provided to businesses adversely affected by the 
COVID‑19 pandemic to pay wages of workers who were at risk of 
becoming technically unemployed during the lockdown.  
After the lockdown, the scheme has been extended to enterprises 
operating in the tourism sector until our borders are opened.  
With the second lockdo wn in the island of Mauritius from 
10 March  2021 to 30  April 2021, the scheme was reconvened for other 
sectors during that period.  
From March 2020 to April 2021, a total amount of MUR 15.2 billion has 
been disbursed under the scheme.  
Self-Employed Assistance 
Scheme  Financial support was provided to self -employed individuals in the 
informal sector who could not work because of the lockdown.  
After the lockdown, the Scheme was extended to self -employed in the 
tourism sector until our borders are opened . 
With the second lockdown in the island of Mauritius from 
10 March  2021 to 30  April 2021, the financial assistance was extended 
to all self -employed individuals during that period.  
From March 2020 to April 2021, a total amount of MUR 4.3 billion has 
been disbursed under the scheme.  
Port Charges  Port dues and terminal handling charges for exports were waived up to 
December 2020  and reduced by 50% for the period January to 
June 2021.  
Support to Hotels  Introduction of an Aparthotels Scheme to enable existing hotels to 
convert part of their accommodation units into serviced apartments 
that can be sold individually . 
Support to Tourism Sector  ▪ The licensees of Tourism Authority and Beach Authority are 
exempted from payment of licence fee for a period of two 
years ; 
▪ The rental payment of state lands for hotels is waived for the 
upcoming financial year ; 
▪ The rebate under the Hotel Reconstruction and Renovation 
Scheme on rental of state lands for hotels has been increased 
from 50% to 100% for two yea rs up to 30  June 2022.  
Monetary Measures taken by the Bank of Mauritius  
Reduction in Key Repo Rate  The Bank of Mauritius has lowered the Key Repo Rate from 3.35% to 
2.85% on 10 March and to 1.85% on 16  April 2020.  
Reduction in Cash Reserve 
Ratio  On 13  March  2020, the Bank of Mauritius reduced the Cash Reserve 
Ratio applicable to commercial banks from 9% to 8%.  The amount 
released through this cut is held in a special account at the Bank which 
commercial banks can use for any facility to be granted to an y 
impacted economic operator.  WT/TPR/G/ 417 • Mauritius  
 
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  Measures  Description  
Commercial Banks Moratorium 
to Economic Operators  Commercial banks provided a moratorium on capital repayment for 
existing loans for economic operators that are being affected by 
COVID‑19 up to June 2021.  
Commercial Banks Moratorium 
to Households and Individuals  Mauritian households and individuals impacted by COVID ‑19 could 
request their commercial banks for a moratorium on capital 
repayments on their existing household loans as from the 1  April 2020 
up to June 2021.  
One-off Exceptional 
Contribution to Stabili ze the 
Economy  The Board of Directors of the Bank has provided Government with a 
one-off exceptional contribution of MUR 60 billion to assist Government 
in its fiscal measures to stabilize the econo my of Mauritius . 
Specific Measures for Enterprises  
State Investment Company  
(SIC) Equity Participation 
Scheme  The SIC Ltd has launched an Equity Participation Scheme to assist 
enterprises with annual turnover up to MUR 250 million to overcome 
their financial difficulties in the wake of COVID ‑19. 
SME Factoring Scheme  Enterprises with annual turnover of up to MUR 50 million are 
benefitting from a reduced interest rate of from 2.5% instead of 3.9% 
under SME Factoring Scheme  up to December 2020.  
Leasing Equipment 
Moderni zation Scheme  Enterprises with annual turnover ranging between MUR 50 million and 
MUR 1.5 billion are benefitting from a reduced interest rate ranging 
between 2.5% and 3.35% per annum  up to December 2020.  
Enterprise Moderni zation 
Scheme (EMS)  Enterprises with annual tu rnover of up MUR 10 million are benefitting 
from a reduced interest rate of 1.75% per annum instead of 3.5% per 
annum up to 31st December  2020 
Revolving Credit Fund  A Revolving Credit Fund of MUR 1 billion has been established at the 
Development Bank of Mauritius Ltd to help companies (with turnover of 
up to MUR 10 million) to ease cash flow difficulties by providing loans 
of up to MUR 1 million with no interest chargeable up to June 2021 and 
1.5% th ereafter, repayable over 3 years.  
SME Interest Free Loan 
Scheme  The SME Interest Free Loan Scheme is being implemented by the 
Development Bank of Mauritius (DBM) Ltd to provide loans to SMEs 
with turnover not exceeding MUR 50 million and which have 
contri buted to the Contribution Sociale Généralisée (CSG). An interest  
free loan of MUR 100,000 with a moratorium of 5 years on repayment 
will be given to eligible SMEs.  
MUR 1 Million COVID ‑19 
Special Support Scheme  The Development Bank of Mauritius (DBM) Ltd is implementing the 
COVID‑19 Special Support Scheme whereby SMEs will be able to apply 
for unsecured loans of up to MUR 1 million at an interest rate of 0.5% 
per annum with repayment period of 5 years including a moratorium of 
1 year on payment of capi tal and interest.  
Forecasts for 2021  
2.5.  For 2021, real GDP is projected to grow between 5 -7%. However, the extreme uncertainty 
around the duration and intensity of the health crisis represents significant downside risks to the 
outlook.  During the first lockdown, it was estimated that the impact on GDP growth was 0.6  % points 
per week.  For the second lockdown, the impact is expected to be slightly lower given that activities 
have resumed faster and due to the rollout of the vaccination programme.   
2.6.  In view of the above, the year 2020 cannot be used as a benchmark to assess the economic 
performance of Mauritius since the last Trade Policy Review held in 2014.  While we have included 
figures for the year 2020 in the tables and charts to give  a sense of the magnitude of the impact, 
however, we are assessing the economic performance from 2014 until 2019.  
2.2  Performance of Key Macroeconomic Indicators 2014 -19 
2.7.  Global economic growth decelerated markedly in 2019 to 2.8% from 3.6% in 2018, with 
contin ued weakness in global trade and investment. The slowdown was widespread in advanced 
economies as well as emerging market and developing economies.  World trade volume grew by only 
0.9% in 2019, the lowest rate since the 10% contraction during the Great Dep ression in 1929.  This 
slowdown has been further exacerbated by the outbreak of the COVID ‑19 pandemic.  According to 
the IMF, world GDP contracted by 3.3% in 2020 and world trade volume dropped by 8.5%.  WT/TPR/G/ 417 • Mauritius  
 
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  Table 2.2 Key economic indicators, 2014 -19 
 Unit 2014  2015  2016  2017  2018  2019  2020  
GDP (market 
prices)  MUR 
billion  392 410 435 457 481 498 429 
Per capita GDP 
(market 
prices)  USD 10,153  9,241  9,598  10,393  11,135  11,064  8,642  
GDP growth 
(market 
prices)  % 3.7 3.6 3.8 3.8 3.8 3.0 -14.9 
Headline 
inflation  Dec, %  3.2 1.3 1.0 3.7 3.2 0.5 2.5 
Budget deficita % of 
GDP 3.2 3.5 3.5 2.9 3.2 11.8 - 
Unemployment 
rate Average, 
% 7.8 7.9 7.3 7.1 6.9 6.7 9.2 
Public sector 
debta % of 
GDP 60.6 
(Dec 
2014)  62.8 
(June 
2015)  64.8 
(June 
2016)  64.5 
(June 
2017)  63.5 
(June 
2018)  65.4 
(June 
2019)  83.4 
(June 
2020)  
a The debt figures refer to the position at the end of the fiscal year . 
Source:  Statistics Mauritius. Ministry of Finance, Economic Planning and Development . 
2.8.  Against the backdrop of the global economic slowdown, the Mauritian economy fared relatively 
well in 2019 with an expansion in real GDP of 3%.  Most economic sectors registered positive growth, 
except textile and tourism that were affected by t he general worldwide slowdown.  Financial services, 
construction, retail trade, professional activities and ICT were the main contributors to growth.  The 
unemployment rate dropped consistently since 2016 to reach a low of 6.7% in 2019.  Inflationary 
pressure  remained subdued with the headline inflation rate going down from 3.2% in 2018 to 0.5% 
in 2019.The budget deficit in FY 2019/20 stood at 11.8%.  Public sector debt to GDP ratio increased 
to 83.4% at end June 2020 due to higher government debt combined with  a lower GDP denominator.  
2.3  Contribution of Main Sectors to the Economy  
2.9.  The Mauritian economy has undergone significant structural changes over the years to adapt 
and maximize on new developments around the world.  Thus, it has successfully transitioned from a 
mono crop to a well -diversified economy.  Mauritius has been classified as a high -income country by 
the World Bank in 2020 (based on 2019 data).  Today, there are more than ten different sectors 
supporting the economy, including sugarcane, textile manufactu ring, financial services, tourism, 
ICT, seafood, medical hub, knowledge centre of excellence, renewable energy, construction, creative 
industry and luxury real estate.  The diversification of the country has to a large extent strengthened 
the resilience of the economy to external shocks.  
2.10.  The chart below illustrates the contribution of main sectors to the Mauritian economy in 2020.  WT/TPR/G/ 417 • Mauritius  
 
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  Chart 2.1 Gross value-added (GVA) composition, 2020  
 
2.4  Sectoral Performance  
2.11.  Table 2.3 shows the real growth rates of main sectors of the economy.  The construction sector 
registered high growth rates during the past three years following contractions in the preceding 
years due to the implementation of a number of major road infrastructure projects by Government 
as well as real estate development projects by the private sector.  The financial services and ICT 
sectors have been growing at above 5%, albeit at a slower pace than in previous years.  Wholesale 
and retail trade h as recorded sustained growth averaging 3.3% in the past four years.  
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 moderate 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 registere d negative growth of -1.1% 
in 2019 as the number of tourists visiting 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.  
Table 2.3 Gross domestic product -sectoral real growth rates (% over previous year), 
2013 -19 in selected sectors  
 2013  2014  2015  2016  2017  2018  2019  2020  
Agriculture, 
forestry and 
fishing  0.5 3.7 0.3 3.7 -0.2 -1.3 4.1 -2.6 
o/w Sugarcane  -2.2 -3.5 -3.8 5.2 -7.9 -9.1 2.4 -18.1 
Manufacturing  4.7 1.8 0.1 0.3 1.5 0.7 0.5 -17.8 
o/w Sugar  0.4 0.8 -5.1 6.6 2.4 -19.0 9.3 -17.2 
 Food 
 (excluding 
 sugar)  -0.3 2.4 3.0 1.4 0.5 3.4 1.3 -11.9 
 Textile  2.6 4.2 -2.8 -5.8 -0.7 -6.8 -5.9 -30.9 
 Other  12.7 -1.0 -0.2 4.8 4.5 4.7 4.4 -18.4 
Construction  -8.2 -8.5 -4.9 0.0 7.5 9.5 8.5 -25.2 
Wholesale & 
retail trade  2.8 3.0 2.8 3.0 3.1 3.6 3.4 -12.0 
Accommodation 
and food service 
activities  2.9 6.1 8.7 9.2 4.6 4.1 -1.1 -65.8 
Agriculture
4%
Manufacturing
12%
Construction
4%
Wholesale & retail trade
13%
Transportation and storage
6%
Accommodation and food 
service activities
3%Information and 
communication 
5%Financial and insurance 
activities
13%Real estate activities
7%Professional, scientific and 
technical activities
5%Education 
6%Human health and social 
work activities
5%Others
17%Chart 2.1 Gross Value Added (GVA) composition, 2020WT/TPR/G/ 417 • Mauritius  
 
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   2013  2014  2015  2016  2017  2018  2019  2020  
Information and 
communication  7.1 6.4 6.9 5.9 5.5 5.5 5.5 5.9 
Financial and 
insurance 
activities  5.5 5.5 5.3 5.7 5.5 5.4 5.2 1.0 
o/w Monetary 
intermediation  5.6 5.5 5.4 6.0 6.0 5.7 5.4 0.9 
 Financial 
 leasing and 
 other credit 
 granting  6.5 6.5 6.3 6.5 6.5 6.5 6.3 1.2 
 Insurance, 
 reinsurance 
 and pension  4.9 5.0 4.6 5.2 4.9 4.8 5.0 2.4 
 Other  5.5 5.9 5.8 5.0 3.8 4.5 4.1 -1.0 
Real estate 
activities  6.1 5.3 4.3 4.1 3.4 3.2 3.4 -1.9 
Professional, 
scientific and 
technical 
activities  6.9 5.5 5.1 5.7 5.3 5.1 5.1 -14.4 
Administrative 
and support 
service activities  8.1 7.9 6.7 5.9 5.8 5.7 5.2 -19.9 
Education  1.6 2.6 3.1 0.8 1.8 2.4 1.0 -4.1 
Human health 
and social work 
activities  5.3 6.8 3.6 2.2 4.5 4.1 3.2 -0.8 
Arts, 
entertainment 
and recreation  7.7 6.8 4.8 4.7 4.7 4.6 4.2 -31.0 
Gross Domestic 
Product as 
market prices  3.4 3.7 3.6 3.8 3.8 3.8 3.0 -14.9 
Source:  Statistics Mauritius.  
2.5  Balance of Payments  
Table 2.4 Current account ( balance of payments), 2014 -20 
(MUR million ) 
 2014  2015  2016  2017  2018  2019  2020  
Current account  -21,237  -14,724  -17,448  -21,059  -18,995  -27,058  -54,400  
GDP market 
prices  392,062  409,893  434,765  457,201  481,256  498,273  429,435  
Current account 
as a % of GDP  -5.4 -3.9 -4.0 -4.6 -3.9 -5.4 -12.7 
Overall balance 
of payments  23,019  19,960  26,227  28,315  16,618  32,834  -21,058  
Source:  Bank of Mauritius.  
2.13.  Mauritius has continually run a current account deficit.  As a ratio to GDP, the current account 
deficit varied between 3.6% and 5.4% over the period 2014 to 2019 and has remained adequately 
financed given that the country recorded overall balance of paymen ts surpluses over the period.  
2.14.  This is explained by the high deficit in trade in goods which varied between 18.2% and 24.1% 
during the period 2014 and 2019. Exports of goods has continuously declined from 24% of GDP in 
2014 to 15.8% in 2019. On the other ha nd, import of goods has average 40% of GDP over the 
review period . 
2.15.  The deficit in the goods account was partly offset by a surplus in trade in services which has 
been supported mostly by the tourism sector. Tourism earnings recorded noticeable growth from 
2014 to 2018 while a slight contraction was noted in 2019. As a ratio to GDP, the surplus in the 
services account ranged between 5.9% and 7.5% between 2014 and 2019.  WT/TPR/G/ 417 • Mauritius  
 
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  2.16.  The visible trade deficit was further offset by the surplus in the income account, which has 
been on an upward trend between 2014 and 2019, mainly driven by the income generated through 
the global business licen ce holders (GBLH) sector.  
2.17.  Net inflows of investment and loans in the capital and financial account were more than 
adequate to finance the current account deficit. This led of a surplus in the overall balance of 
payments ranging from 3.5% of GDP to 6.6% during the period 2014 -19. 
2.6  Trade in Goods  
Exports  
2.18.  Europe is the main export market for Mauritian products accounting for some 45%  of total 
exports of goods in 2019. However, this share has declined over time due to diversification of 
markets.  
Table 2.5 Exports of goods by Mauritius to main markets, 2014 -20 
(MUR million ) 
Country of destination  2014  2015  2016  2017  2018  2019  2020  
Europe  38,398  36,196  37,292  35,310  30,048  29,698 27,509 
o/w United Kingdom  10,903  10,696  9,382  8,469  7,546  7,328 6,115 
 France  9,203  8,087  8,943  8,421  6,964  6,271 4,868 
Africa  15,650  18,154  17,715  18,126  18,256  17,908 17,221 
o/w Madagascar  5,294  5,616  5,700  4,738  4,143  4,684 4,150 
 South  Africa  5,770  7,496  6,353  6,453  7,386  6,948 7,187 
United  States  8,515  9,092  8,739  8,035  8,015  7,106 5,844  
Asia 17,546  20,845  13,001  9,185  10,005  10,593 9,086 
Total exports  81,176  85,890  78,105  71,662  67,266  66,351 60,528  
Source:  Statistics Mauritius.  
2.19.  As shown in Table 2.5 Europe recorded a decline in its share of exports of goods from 47.3% 
in 2014 to 45% in 2019. The drop was mostly driven by the decrease in exports to United Kingdom 
and France.  
2.20.  At the same time, the share of exports to the African market has registered a significant 
increase from 19.3% in 2014 to almost 27% in 2019. The South  Africa n and Kenyan markets have 
registered good progression over the review period . Table 2.6 below shows the top export markets 
for the period 2014 -2020. As an individual market, t he UK remains the main buyer of Mauritian 
products with the US occupying the second place for the year 2019.  
Table 2.6 Exports of goods to top 10 countries , 2014 -20 
(MUR million)  
 2014  2015  2016  2017  2018  2019  2020  
United Kingdom  10,903  10,696  9,382  8,469  7,546  7,328 6,115  
United States  8,515  9,092  8,739  8,035  8,015  7,106 5,844  
South  Africa  5,770  7,496  6,353  6,453  7,386  6,948 7,187  
France  9,203  8,087  8,943  8,421  6,964  6,271 4,868  
Madagascar  5,294  5,616  5,700  4,738  4,143  4,684 4,150  
Italy 5,244  4,756  5,576  4,880  3,097  3,644 3,961  
Spain  4,260  3,830  3,500  3,874  3,500  2,937 3,415  
Netherlands  2,055  2,283  2,522  2,416  2,830  2,601 2,686  
Kenya  164 677 1,161  1,817  1,944  1961 1,914  
Reunion  2,033  1,803  1,817  2,151  2,104  1,715 1,680  
Other  27,735  31,554  24,412  20,408  19,737  21,156 18,708  
Exports of goodsa 81,176  85,890  78,105  71,662  67,266  66,351 60,528  
a Exports of goods exclude ship's stores and bunkers . 
Source:  Statistics Mauritius.  
2.21.  Exports of food and live animals, as a proportion of total export of goods, increased from 
30.8% in 2014 to 35.3% in 2019, mainly as a result of higher exports of fish and fish preparations 
whose share went up from 17.2% to 20.2%. The share of manufactured  goods, particularly WT/TPR/G/ 417 • Mauritius  
 
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  materials, also increased from 10.5% to 14.4% during the period, with textile yarns, fabrics, and 
made -up articles accounting for 7% of exports compared to 4.5% in 2018. The share of exports of 
miscellaneous manufactured articles incre ased marginally from 37.7% to 38.2% during the review 
period . However, within that category the share of articles of apparel and clothing accessories in 
total exports dropped from 30.4% to 29.1% and that of jewellery was more than halved from 1.9% 
to 0.8%.  
Imports  
2.22.  Total imports increased from MUR 172 billion in 2014 to MUR 199 billion in 2019. However, 
in 2015 and 2016, imports fell mainly due to the significant decline in oil prices.  
Table 2.7 Imports by Mauritius from main markets, 2014 -20 
(MUR million)  
Country of 
origin  2014  2015  2016  2017  2018  2019  2020  
Asia 97,975  93,234  87,857  92,432  103,309  107,585 90,475  
India 37,225  29,822  27,292  29,646  35,161  27,579 15,859  
China  27,789  30,317  29,300  29,675  31,818  33,234 27,573  
Europe  40,299  38,603  41,103  46,555  48,032  52,333 44,141  
France  13,087  11,954  12,876  14,373  15,630  13,818 11,946  
Spain  5,972  5,214  4,922  5,833  3,796  6,208 5,868  
United 
Kingdom  3,048  3,678  3,595  3,811  4,261  6,016 3,264  
Africa  18,411  20,160  22,260  25,734  26,101  25,432 19,994  
South  Africa  11,345  11,123  12,384  15,392  17,705  16,008 12,741  
Seychelles  1,120  1,872  2,517  2,708  1,877  2,244 2,024  
Egypt  1,016  818 1,003  1,146  1,159  1,421 1,196  
United   
States  2,658  2,693  3,491  4,288  4,663  4,009 2,724  
Australia  4,367  4,325  3,247  3,779  3,446  2,728 2,692  
Total imports  172,038  168,023  165,423  180,867  192,438  198,639  166,268  
Source:  Statistics Mauritius.  
2.23.  As shown in Table 2.7, more than half of the imports were sourced from the Asian continent. 
However, this share has been on a declining trend from almost 57% in 2014 to 54.2% in 2019. The 
two main suppliers from the Asian continent for the year 2019 were China (16.7%) and India 
(13.9%). T he share of imports from Europe increased from 23.4% in 2014 to 26.3% in 2019. 
Belgium, U nited Kingdom , Germany and Italy recorded an increase in their market share while the 
share of imports from France, Spain and the Russian  Federation  declined. The shar e of imports from 
Australia almost halved during the review period . In contrast, the share of imports from the 
United States went up from 1.5% to 2%.  
2.24.  Table 2.8 below shows the top 10 import sources of Mauritius. The main suppliers were: 
China, India, and S outh Africa . The sharp increase in imports from U nited Arab Emirates  for the year 
2019 was due to import of petroleum and related products.  
Table 2.8 Total imports of goods (c.i.f.) from top 10 countries , 2014 -20 
(MUR million)  
 2014  2015  2016  2017  2018  2019  2020  
China  27,789  30,317  29,300  29,675  31,818  33,234 27,573  
India 37,225  29,822  27,292  29,646  35,161  27,579 15,859  
South  Africa  11,345  11,123  12,384  15,392  17,705  16,008 12,741  
United Arab Emirates  3,220  2,702  3,076  3,849  6,579  14,161 20,394  
France  13,087  11,954  12,876  14,373  15,630  13,818 11,946  
Spain  5,972  5,214  4,922  5,833  3,796  6,208 5,868  
Japan  3,925  4,144  5,135  6,048  5,981  6,143 4,899  
United Kingdom  3,048  3,678  3,595  3,811  4,261  6,016 3,264  
Germany  4,326  3,990  5,115  4,847  5,442  5,960  5,377  
Italy 3,521  3,661  3,757  4,050  4,349  4,662 4,022  
Others  58,580  61,418  57,971  63,343  61,716  64,850 54,325  
Total  172,038  168,023  165,423  180,867  192,438  198,639 166,268  
Source:  Statistics Mauritius.  WT/TPR/G/ 417 • Mauritius  
 
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  2.7  Trade in Services  
Exports  
2.25.  In line with the objective of transforming the country into a services -oriented economy, 
exports of services rose by 17.5%, from MUR 89.0 billion in 2014 to MUR 104.7  billion in 2019. As 
a ratio to GDP, exports of services hovered around 23% but dropped to  21% in 2019. The main 
services exported are tourism and travelling, Technical, trade -related, and other business services, 
transport, ICT services and financial services.  
Imports  
2.26.  Import of services has increased from MUR 65 billion in 2014 to MUR 75 billion in 2019. As a 
ratio of GDP, imports of services averaged 16.2% during the period 2014 -19. The main services 
imported are tourism and travelling, transport, and Technical, trade -related, and other business 
services.  
 2014  2015  2016  2017  2018  2019  2020  
Exports of Services  89,030  95,812  100,462  105,090  109,142  104,652  50,265  
Imports of Services  65,051  71,593  72,933  75,075  72,819  75,036  51,145  
Net Exports of services  23,979  24,219  27,529  30,015  36,323  29,616  -880 
Source:  Ministry of Finance, Economic Planning and Development. Bank of Mauritius.  
2.8  Foreign Investment  
Gross Direct Investment Flows  
2.27.  The Gross Foreign Direct Investment (GFDI) flows in Mauritius have been over MUR  18 billion 
during the period 2014 -19, except for 2015. The GFDI  inflows rose to MUR 21.3 billion in 2019, 
compared to MUR 18.5 billion in 2014. The "Real estate activities " sector remained the major 
recipient of direct investment inflows, surging from MUR  6.2 billion in 2014 to MUR  16.1 billion in 
2019, supported by t he introduction of various schemes with the aim to sustain the inflows of FDI 
for further development of the sector. Under the "Real estate activities" sector, the 
IRS/RES/IHS/PDS/SCS2 component amounted to MUR 14.0 billion in 2019, compared to 
MUR 4.0 billion in 2014. The "Financial and insurance activities" sector, being one of the key 
economic pillars of the economy and the second largest recipient of FDI, attracted MUR 0.53 billion 
in 2019. Inclusive of the outcomes of the Foreign Assets and Liabiliti es Survey (FALS), GFDI inflows 
into the "Financial and insurance activities" sector totalled MUR 6.0 billion in 2018, representing 
30.2% of the total inflows, higher than the MUR 2.0 billion recorded in 2014.  
Table 2.9 Gross direct investment flows in Mauritius by sector ( excluding global 
business sector), 2014 -19 (annual) and first quarter 2020  
(MUR million)  
Sectors  2014  2015  2016  2017  2018  2019 a 2020  
(Q1-Q3)a 
Manufacturing  991 792 1,609  929 683 362 1,623  
Construction  602 1,246  700 1,234  257 15 2 
Accommodation and 
food service activities  5,986  1,939  1,478  1,867  1,211  70 35 
Financial and 
insurance activities  1,978  494 2,269  7,467  6,045  534 203 
Real estate activities  6,177  8,498  9,976  8,800  9,631  16,148  6,620  
   of which 
IRS/RES/IHS/PDS/SCS  4,038  6,842  7,936  5,775  8,064  14,030  5,113  
 
2 IRS/RES/HIS/PDS/SCS: Integrated Resort Scheme/Real Estate Scheme/Invest Hotel Scheme/Property 
Development Scheme/Smart City Scheme.  
3 For 2019, direct investment inflows to the "financial and insurance activities" sector exclude estimates 
from the annual Foreign Assets and Liabilities Survey (FALS).  WT/TPR/G/ 417 • Mauritius  
 
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  Sectors  2014  2015  2016  2017  2018  2019 a 2020  
(Q1-Q3)a 
Other  2,763  757 2,129  2,045  2,218  4,208  597 
Total  18,497  13,726  18,161  22,342  20,045  21,337  9,080  
a Preliminary estimate. The data would be revised in the wake of the results from future FALS and are 
therefore not strictly comparable with prior years ' data. 
Note:  The data for 2014 to 2018 have been supplemented with results obtained from the annual Forei gn 
Asset and Liabilities Survey (FALS) and include also reinvested earnings and shareholders ' loans.  
The data for 2019 include the Banks ' estimates for FALS and will be reallocated once FALS results 
are finalized.  
Source:  Bank of Mauritius . 
2.28.  GFDI abroad has  been almost over MUR 4 billion between 2014 to 2019 and mostly oriented 
towards the manufacturing, financial services and tourism sectors. The majority of these 
investments were directed to the African continent, in line with the strategy of domestic corp orates 
to expand their activities in a bid to enhance their regional presence. In 2019 GFDI outflows, 
inclusive of an estimate from Foreign Assets and Liabilities Survey (FALS), amounted to 
MUR 3.8 billion, with MUR 0.9 billion being directed to the "Finan cial and insurance activities " and 
MUR 0.7 billion to "Accommodation and food services activities " sectors. GFDI abroad have been 
estimated at MUR 0.7 billion in the first quarter of 2020, with a significant amount being channelled  
to the African continent  (MUR 0.5 billion).  
Table 2.10 Gross direct investment flows abroad by sector ( excluding global business 
sector ), 2014 -19 (annual) and first quarter of 2020  
(MUR million)  
Sectors  2014  2015  2016  2017  2018  2019a 2020  
(Q1-Q3) 
Agriculture, forestry and fishing  254 799 285 284 34 30 11 
Manufacturing  503 330 1,381  1,555  2,881  200 226 
Accommodation and food service 
activities  1,446  919 920 596 270 689 800 
Financial and insurance activities  609 1,136  95 1,168  1,283  939 78 
Real estate activities  409 286 448 587 210 292 164 
Other  2,792  1,688  1,274  262 522 1,696  208 
Total  6,013  5,158  4,402  4,452  5,200  3,846  1,487  
a Preliminary estimate. The data would be revised in the wake of the results from future FALS and are 
therefore not strictly comparable with prior years ' data. 
Note:  The data for 2014 to 2018 have been supplemented with results obtained from the Foreign Asse t 
and Liabilities Survey (FALS) and include also reinvested earnings and shareholders ' loans. The data 
for 2019 include the Banks ' estimates for FALS and will be reallocated once FALS results are 
finalized.  
Source:  Bank of Mauritius.  
3  OVERVIEW OF KEY ECONOM IC SECTORS  
3.1  Agriculture  
3.1.  The Agricultural Sector in Mauritius has followed a declining trend in line with the structural 
transformation of the economy from a monocrop economy to a fully diversified economy.  
Structure of the Mauritius Agriculture Sector  
3.2.  In the past, the sugar industry dominated agricultural production in Mauritius. As much as 90% 
of arable land on the main island was planted with sugar cane in the last 1960s. At the time of 
independence in 1968, sugar represented 30% of the GDP and 90% of the  value of exports. 
Agriculture, excluding forestry is dominated largely by sugar cane cultivation. In 2019, nearly 
45,054  hectares of agricultural land were harvested area to sugar cane production, about 
7,334  hectares to food crops, nearly 656 hectares to  tea. WT/TPR/G/ 417 • Mauritius  
 
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  3.3.  The contribution of agriculture to the national GDP was estimated at 3.3% (2019) and the 
share of the sugar sector in Agriculture was around 13%. Agricultural production activities are 
undertaken by both the corporate sector and a large number of sma ll farmers providing employment 
to some 40,300 persons.  
3.4.  Mauritius is a Net -Food Importing Developing Country (NFIDC), and imports about 77% of its 
food requirements. The gap between local food production and consumption continued to widen 
during the past 5  years resulting in an increasing dependency on imported food. Indeed, the value 
of its imports of agricultural products in 2019 was nearly MUR 40 billion, compared to an export 
value of MUR 19 billion. The value of Mauritius ' exports of sugar was MUR 6 billion compared to 
MUR 13 billion for other non -sugar exports. Products imported included meat, milk and dairy 
products, cereals including wheat and rice, certain vegetables and fruits (like potatoes, onions, 
pulses, apples, or anges and grapes), coffee, tea and spices, and oils and beverages.  
3.5.  With a view to achieving food self -sufficiency, encouraging the export of high value crops, and 
developing the agro -processing sector, various policies have been implemented within the non -sugar 
sector since the mid -1970s. Mauritius is only self -sufficient in the production of fresh vegetables, 
poultry meat and eggs.  
3.6.  There is also a newly emerged group of farmers growing fruits and flowers and mainly servicing 
exports markets which are seem ingly lucrative. Some of the farmers have vertically integrated into 
food processing hence adding value to their products. This has enhanced diversification in this sector.  
Fresh fruits, flowers and foliage are the major agricultural products exported from  Mauritius.  Lychees 
and pineapples are the leading fruit export items. Mauritius is well -known for the golden Queen 
Victoria variety pineapples, which are available throughout the year. A variety of anthuriums, 
andreanums and the other flowers are exported  towards Europe, Asia, Australia and the 
United  States . 
3.7.  In terms of livestock production, a significant number of people are involved in subsistence 
farming. However, only a small amount is produced locally. Most of Mauritius ' beef requirements, as 
well as  dairy products are imported from countries such South  Africa , Australia and New  Zealand . 
The aim of the Mauritius Government is to increase local production by moderni zing the dairy sector 
as well as attracting investment in animal feed production. Maurit ius is self -sufficient in poultry, pork 
and eggs. Poultry production increased by 3.2% from 47,500 ton nes in 2017 to 49,000 ton nes in 
2018. In that year the production of goat meat and mutton was 61 ton nes, 8.9% higher than the 
figure of 56 ton nes in 2017,  while pork production decreased by 10.4% from 606 ton nes in 2017 to 
543 ton nes in 2018.  
3.8.  Mauritius is also engaged in the production of tea. However, due to an increase in the cost of 
producing tea and low prices on the international markets, the productio n of tea in Mauritius has 
decreased. Output of manufactured tea declined by 11.7% in 2018, while the quantity of tea 
exported decreased by 30.4% from 47.0 metric ton nes in 2017 to 32.7  tonnes in 2018, and export 
earnings declined by 16.9% from MUR 13.6 million to MUR 11.3 million. The area under cultivation 
totalled 656  ha in 2018 compared with 622  ha in 2017 and 672  ha in 2014.  
3.9.  Government plans to promote the local production of food crops, agro -processing, and smart 
agriculture to improve food security in  Mauritius. In the 2020 -2021 budget, the Government 
announced the development of a National Agri -Food Development Program me that aims to reduce 
dependence on imports. It was also announced that a centralized land bank would be set up to 
supply land for agr icultural production. Over the past few years, the Government has been 
supporting planters in a bid to promote organic farming. The Development Bank of Mauritius (DBM) 
provide loans at the concessional rate of 0.5% per annum to farmers in order to encourag e them in 
agricultural production.   
3.10.  These loans include:  
• New Agricultural Loan Scheme up to MUR 105 million to finance all agricultural 
projects.  
• Mechani zation Loan Scheme Up to MUR 1 million for the acquisition of machinery and 
farm equipment . WT/TPR/G/ 417 • Mauritius  
 
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  • Seeds and Seedlings Loan Scheme Up to MUR 1 million to encourage planters to invest 
in seeds and seedling production . 
• Agro Industry Loan Scheme Up to MUR 105 million to invest in the transformation, 
processing and packaging of agricultural produce . 
• Backyar d Gardening Loan Scheme Up to MUR 25,000 to encourage housewives to 
have backyard gardening and roof top gardening . 
3.2  Manufacturing Sector  
3.11.  Manufacturing is an important sector of the Mauritian economy, and is currently the largest 
employer with the highest c oncentration of jobs in the textile and apparel industry. Mauritius aims 
at establishing an industry 4.0 ecosystem, which is sine qua non  condition for the development of a 
modern and competitive manufacturing sector.  
3.12.  The manufacturing sector comprises th e Export Oriented Enterprises (EOE) Sector and the 
Domestic Oriented Enterprises (DOE) Sector, which caters essentially for the local market. The sector 
which comprises of 239 Export Oriented Enterprises (EOEs) and 344 large Domestic Oriented 
Enterprises ( DOEs), provides employment to some 96,200 persons, which represented around 17% 
of the total workforce in 2019 (as demonstrated in Table 3.1). 
Table 3.1 Employment in the manufacturing sector , 2015 -20 
 2015  2016  2017  2018  2019  2020  
Total manufacturing  
(excluding sugar)  99,500  97,300  96,300  96,100  95,300  
of which EOE  53,601  52,602  52,172  49,866  44,160  36,736  
Non-EOE 45,899  44,698  44,128  46,234  52,040   
Source:  Ministry of Industrial Development, SMEs and Cooperatives. Statistics Mauritius . 
3.13.  The Export Oriented Enterprises sector employed some 36,736 persons including 
17,616  expatriates.  
3.14.  As illustrated in Table 3.2, textile and clothing accounted for about 53% of the total exports 
in 2019 followed by fish and fish preparations (23%). In recent years, there has been diversification 
towards the production of jewellery (including processed diamonds) and medical devices which 
contributed 9% and 3% out of total exports respectively. Table 3.2 summari zes data on the main 
subsector  of the EOE for the period 2015 to 2019.   
Table 3.2 Summary of main export -oriented  enterprise (EOE) items, 2015–20 
Exports ( MUR . Mn)  2015  2016  2017  2018  2019  2020  
Textile & Apparel  26,766  24,284  22,856  22,799  22,165 18,706  
Fish & Fish preparations  9,549  10,213  10,918  10,658  9,838  9,331  
Precious, semi -precious 
stones, Jewellery & related 
items  5,584 3,744  2,855  3,480  3,978  2,602  
Medical Devices  665 747 785 922 1,161 1,210 
Total EOE Exports  48,487  44,422  43,027  43,311  42,319 37,385  
Source:  Ministry of Industrial Development, SMEs and Cooperatives. Statistics Mauritius  
3.15.  The main export markets for manufactured products from Mauritius are United Kingdom, 
South  Africa , United  States  and France. It is noted that exports of EOEs amounted to 
MUR 42,319  million in 2019 compared to MUR 43,311  million in 2018 .  
Contribution to the Economy  
3.16.  Table 3.3 illustrates key indicators for the manufacturing sector. The contribution of the sector 
to Gross Domestic Product stood at 12.4% in 2019. The Gross Value Addition in the manufacturing 
sector amounted to MUR 54.58  billion and the manufacturing output stood  at MUR 128.6  billion in WT/TPR/G/ 417 • Mauritius  
 
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  2019. The contribution of the manufacturing sector to the GDP has been on a declining trend between 
2015 and 2019 due to a lack of sustainable investment.  
Table 3.3 Key indicators for  the manufacturing sector, 2015 -20 
 2015  2016  2017  2018  2019  2020  
Contribution to GDP at current market prices (%)   
Manufacturing excl . sugar  14.6 13.8 13.3 12.8 12.4 12.0 
EOE 5.8 5.2 4.9 4.6 4.3 4.2 
Non-EOE 8.8 8.6 8.4 8.2 8.1 7.8 
Growth rate (%)   
Manufacturing excl. sugar  0.0 0.0 0.2 0.1 0.1 -17.8 
EOE -3.1 -5.1 0.3 -4.5 -5.6 -21.3 
Gross Value -Added Billion   53.4 53.9 54.0 54.6  54.6 46.0 
Manufacturing Output  127.2  126.4  126.7  128.5  128.6  108.0  
Source : Ministry of Industrial Development, SMEs and Cooperatives. Statistics Mauritius . 
Performance of the Sector  
3.17.  Mauritius has successfully charted its way in becoming a major textile and apparel exporter. 
Export of textile yarn and fabrics increased from 15,812 ton nes valued at MUR 3.22 billion in 2018 
to 18,907 ton nes amounting to MUR 4.0 billion in 2019. The production of shirts, trousers, t -shirts, 
and pullovers/cardigans remains a predominant activity and accounts for around 85% of exports.  
Other items include swim wear, lingerie, and babywear. However, it is noted that export of clothing 
items decreased from MUR 19.58  billion in 2018 to MUR 18.37  billion in 2019. The fish and fish 
preparations sector is the second major activity of the export sector, accounting for about 23% of 
exports and 9% of employment. This sector is mainly dominated by the production of canned tuna, 
accounting for around 90% of exports of fish and fish preparations. Other products include tuna 
pouches, frozen loins and fish.   
3.18.  In line with Gover nment 's Vision 2030, presented in 2015, a lot of emphasis is being laid on 
revamping the manufacturing sector through the diversification of the industrial base, and the 
adoption of a strategy focusing on high value -added manufacturing. The key sectors linked to the 
high-tech value -added manufacturing activities include pharmaceutical, medical devices, high 
precision engineering, light engineering (metal and non -metal fabrication), printing & packaging, 
electronics, p aints and chemicals, and technical textiles (non -garments), amongst others.  
Challenges  
3.19.  The manufacturing industry is constantly subject to intense competition on the global market. 
Domestic oriented enterprises are also subject to growing competition in v iew of the openness of 
the Mauritian market. External challenges are linked to competition mainly from large -scale low cost 
suppliers, currency fluctuation, logistics, non -tariff barriers, competitiveness issues and regular 
connectivity constraints.   
3.20.  Besid es, the sector is confronted with a deficiency in technological uptake resulting in low 
research, development and innovation, increasing labour costs and an outdated fleet of production 
machinery and equipment.  
3.21.  The manufacturing sector is still heavily de pendent on textile and clothing. Concentration on 
the four traditional clothing items, namely shirts, trousers, t -shirts and pullovers, remains a major 
challenge.   
Industrial Policies and Strategies  
3.22.  In order to address these challenges, an Industrial Poli cy and Strategic Plan (IPSP) for 
Mauritius for the period 2020 -25 has been elaborated with the technical assistance of the 
United  Nations Conference on Trade and Development (UNCTAD).  
3.23.  The main recommendations focus on reinforcing the very foundation of th e manufacturing 
base, upgrading of value chains, increasing domestic market supply, supporting regional and global 
export growth and facilitating the absorption of advanced technology.  WT/TPR/G/ 417 • Mauritius  
 
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  3.24.  Specific sectoral action plans have also been developed for various su b-sectors of 
manufacturing, including textile and clothing, food processing, fish preparations, medical devices, 
pharmaceuticals, jewellery and related items and SMEs. For instance, the textile and clothing sector 
is constrained by a shortage of skilled la bour, a high dependence on expatriates and low productivity. 
In order to propel this sub sector , the Government is developing program mes to build human capital 
that would respond to the industry and market needs and promote technology upgrading and 
moderni zation.  
3.25.  In addition to the introduction of more robust standards, accreditations, and certification 
processes, Mauritius plans to upgrade the IT infrastructure in relation to the major industry sectors 
to adhere to industry 4.0 technologies (big data stora ge and analysis, virtual reality, visual 
recognition, machine learning and artificial intelligence, additive manufacturing, use of 
nano-technology and smart materials).  
3.3  Blue Economy  
3.26.  Mauritius including its outer islands of Rodrigues, St Brandon, Agalega,  Tromelin and Chagos 
Archipelago boasts a largely untapped Exclusive Economic Zone (EEZ) of 2.3  million square 
kilometres. The ocean economy sector currently contributes to around 11% of the GDP with its main 
contributors being coastal tourism (8.1% of GDP ), marine leisure, seafood related activities and 
seaport related activities.  
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 exploration.  
3.28.  A new Ministry of Blue Economy, Marine Resources, Fisheries, and Shipping has been created 
in 2019 by bringing under one roof all ocean – related matters, enable better coordination and 
management of ocean -related activities.  
Fisheries and Aquaculture  
3.29.  The fisheries and the aquaculture sector remain  one of the mainstays of the Blue Economy 
and is expected to assume new roles as an economic pilla r. Fisheries and aquaculture currently 
represent  about 1% of the GDP and has a turnover of about MUR 20 billion. Employment in the 
sector was around 9,000 in 2019.  
3.30.  In 2019, the total production of fish amounted to 37,428 tonnes out of which 74.5% was 
caught by the Tuna Fishery, 8.6% came from aquaculture, 11% from the coastal fishery and 5.9% 
from the offshore demersal fishery.  
Table 3.4 Production data on fisheries and aquaculture  
Fisheries catch (t) / year 2014  2015  2016  2017  2018  2019  2020  
Coastal  3,704 4,088 4,161 4,243 4,055 4,095 3,441 
Offshore demersal fishery  2,388 1,805 1,870 2,119 1,969 2,212 1,394 
Tuna fishery  8,719 9,864 12,183 18,578 23,350 27,887 18,124 
Aquaculture  774 771 1,017 1,249 2,052 3,234 2,296 
Total 15,585 16,528 19,231 26,189 31,426 37,428 25,255 
Source:  Statistics Mauritius and Ministry of Blue Economy, Marine Resources, Fisheries and Shipping . 
3.31.  Exports stood at about MUR 13.4 billion which represent about 17% of the total exports. In 
2019, a total of 162,000 tonnes of fish and fish products valued at about MUR 10 billion were 
imported. Some 12 to 15 % of the total import is meant for domestic consumption while the 
remaining goe s to the fish processing factories.  
3.32.  Over recent years, Mauritius has developed a Seafood Hub and a centre of fishing business in 
the Western Indian Ocean. It has integrated shipping, reefer vessel charter, quay space, cold 
storage, and seafood processing,  marketing and distribution into a special zone.  WT/TPR/G/ 417 • Mauritius  
 
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  Seaport Activities  
3.33.  Mauritius is strategically located at the intersection of several main shipping lanes ideal for 
hub and transhipment to East Africa and other Indian Ocean Islands as well as relay transhi pment 
for longer distance routes. As the principal gateway of the country, Port -Louis plays a vital role in 
the national economy by handling about 99% of the total volume of the external trade. All strategic 
imports such as food and petroleum products, raw  materials for the textile industry and major 
exports such as sugar and textile, transit through the harbour. In 2019, some 50,993 tonnes of fish 
were transhipped at Port -Louis harbour. Over the past decades, the port has been transformed into 
an economic nerve centre, with modern port equipment, a dynamic Freeport, extensive port -based 
facilities together with an impressive waterfront and dedicated cruise facility.  
3.34.  The po rt traffic registered an increase of 10.2% in FY 2018/19 to reach a record level of 
8.4 million tonnes of cargo. Similarly, total container traffic reached a new peak of 
482,695  twenty -foot equivalent unit (TEUs) in FY  2018/19 representing an increase of 2 0.5% over 
last year 's corresponding figures. Unfortunately, with the impact of the COVID -19 pandemic as from 
March 2020, the port traffic dropped to 7.7  million tonnes for FY  2019/20, whil e the total container 
traffic also registered a decline of 11.0% to reach a figure of 429,525 TEUs.  
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 co mpetitive rates. To achieve this objective, it is pursuing a policy of 
improvement and opening to the outside world. In the same manner, it is encouraging further 
investment in the ports to respond to the growing needs of the shipping lines and other port 
stakeholders.  
Challenges Facing the Blue Economy  
3.36.  Mauritius, being a small Island Developing State faces numerous challenges such as the 
impact of climate change, overfished lagoon, limited capacity for stock assessment, surveillance of 
its huge EEZ and com bating I llegal, Unregulated and Unreported (IUU)  fishing amongst others.  
Moreover, the country is facing difficulties to acquire relevant expertise and sophisticated equipment 
for the development of its marine biotechnology, marine renewable energy as well  as oil and gas 
exploration.  
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 consolidatio n of strategic assets and extension of the port infrastructure.  
Strategies to Promote the Mauritius Blue Economy  
3.38.  To unlock and reali ze the country 's ocean potential in a sustainable and inclusive manner, 
consultations are ongoing between different instit utions with a view to improving existing policies, 
including administrative and legal framework. The objective is to support the development and 
facilitation of projects in sectors where investment and trade opportunities exist fishing, seafood 
processing and aquaculture, deep ocean water applications, marine services (vessel registration, 
marine finance, marine ICT and marine tourism, seaport related activities and marine renewable 
energies) . 
3.39.  In order to moderni ze the fisheries sector, the Fisheries and Ma rine Resources Act which was 
promulgated in 2007 is being reviewed and amended to consolidate the law relating to the 
management, conservation, protection of fisheries and marine resources and protection of the 
marine ecosystems in line with our internatio nal obligations. With a view to sustainably exploit and 
protect marine species such as lobsters, squid, and other small commercial pelagic fish species, 
Mauritius intends to undertake stock assessment surveys.  
3.40.  In addition, Mauritius is constructing a break water 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 rationali zing the parking of idle fishing vessels for safety and security 
reason s,  WT/TPR/G/ 417 • Mauritius  
 
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  3.41.  Besides, the Government of Mauritius is also putting a lot of emphasis on surveillance of the 
EEZ to detect and deter illicit activities, including I UU fishing. In this context, the Vessel Monitoring 
System Regulations (2005) will be reviewed and updat ed in line with new international obligations 
to provide for maximum usage of information gathered through this system to combat IUU fishing.  
3.42.  With regards to the seaport facilities, a state-of-the-art Vessel Traffic System (VTS) is 
currently under implemen tation and the facility including radars will be used for managing and 
controlling the vessel traffic in the Port.  
3.43.  Furthermore, with a view to streamlining the documentation pertaining to port activities and 
to transform Port -Louis into a Smart Port, Maur itius is setting up a Maritime Single Window (MSW) 
whereby vessels calling at Port -Louis Harbour will undergo more rapid, simplified and rationali zed 
means of clearance prior to entering the port.   
3.4  Tourism  
Status of the Sector  
3.44.  The tourism sector is a key e conomic pillar contributing substantially towards the development 
and prosperity of Mauritius especially in terms of job creation, foreign exchange earnings and 
infrastructure development. The tourism sector is linked to various related activities namely H otel 
and Restaurants, Transport (including Air Transport) as well as Tour Operators. The tourism sector 
is critical to the Mauritian economy as the industry which emerged in the late 1970s triggered a 
paradigm shift from a monocrop economy (relying on suga r exports) to a more diversified economy. 
Tourist earnings amounted to MUR 135 million in 1975 while in 2019, the sector generated 
MUR 63.1 billion as revenue.  
3.45.  The consolidation of the sector was pursued throughout the years. In the  1990's, the 'Hotel 
and Restaurants ' sector 's contribution to G VA amounted to 3.9% while in 2019, the contribution 
reached for 8.1%. The progress is indicative of massive investment injected in the sector over the 
years.  
Table 3.5 Overview of the tourism industry  
  2014  2015  2016  2017  2018  2019  2020  
Tourist arrivals  1,038,334  1,151,252  1,275,227  1,341,860  1,399,408  1,383,488  308,980  
Contribution to GDP  7.50%  7.90%  8.30%  8.50%  8.60%  8.10%  2.10%  
Revenue generated 
(million Rupees)  44,304  50,191  55,867  60,262  64,037  63,107  17,664  
Exports of tourism 
goods and services 
as a % of total 
exports  26.30%  29.40%  33.50%  35.70%  38.80%  39.10%  n/a 
Source:  Statistics Mauritius . 
3.46.  As shown in Table 3.5 tourist arrivals experienced continuous expansion from 2014 to 2018. 
However, in 2019, tourist arrivals experienced a decrease of 1.1% as compared to the year 2018. 
Tourist arrivals by air declined by 1.6 % from 1,359,688 in 2018 to 1,338,235 in 2019. Tho se arriving 
by sea improved by 13.9% from 39,720 to 45,253. The same trend applies to the contribution of 
the tourism sector to the Gross Domestic Product (GDP) over the review period  2014-19. The sector 
accounted for 8.1% of the country 's GDP in 2019 compared to 8.6% in 2018. Accordingly, gross 
earnings generated by the tourism industry continuously increased from 2013 to 2018 but 
experienced a 1.5% downfall in 2019.  
3.47.  The tourism sector is an important employment creator. As at March 2019, 31,287 person s 
were employed by large tourism establishments i.e. those establishments employing more than 
10 persons. This figure represents an average annual growth rate of 1.3% in job creation from 2014 
to 2019. The estimated direct employment in the tourism sector for 2019 was 77,444 which 
represented 13.3% of total employment.   
3.48.  Exports of tourism goods and services comprise locally produced goods and services 
purchased by non -resident visitors in the country. It accounted for around 39% of the country 's total WT/TPR/G/ 417 • Mauritius  
 
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  expor ts of goods and services in 2018. Comparatively, manufactured goods of the export -oriented  
enterprises represented around 23% and sugar around 3%, hence showing the crucial importance 
of tourism for Mauritius.  
3.49.  In 2019, the country 's principal tourist marke ts were France (21.8%), U nited Kingdom  
(14.9%), Germany (10.2%) and Reunion Island (9.9%) and accounted for 42% of total tourist 
arrivals. Table 3.6 below shows the performance of tourist arrivals for our main markets.  
Table 3.6 Tourist arrivals – main countries  
Countries  2013  2019  % change  Annual growth rate (%) 
France  244,737  302,038  +23%  +4 
United 
Kingdom  97,963  141,520  +44%  +6 
Réunion 
Island  143,174  137,570  -4% -1 
Germany  60,433  129,100  +114%  +13 
South  Africa  94,137  118,556  +26%  +4 
India 57,253  75,673  +32%  +5 
People 's 
Rep. of 
China  41,909  42,740  +2% 0 
Total main 
markets  739,606  947,197  +28%  +4 
Source:  Statistics Mauritius . 
3.50.  Overall, tourist arrivals from our main markets registered an average annual growth rate of 
4% from 2013 to 2019 prior to the COVID -19 pandemic.   
3.51.  Each of our main markets recorded a positive annual growth rate ranging from +4% to +13% 
with the exception of  Réunion Island which experienced a downfall of 1%. France and UK top the list 
of our main markets while tourist arrivals from Germany more than doubled. The 4% annual growth 
rate improvement of the South  Africa n market also needs to be highlighted in ligh t of the market 
diversification strategy of the Ministry of Tourism.  
Challenges Faced by the Sector  
3.52.  At domestic level, the tourism industry is faced with shortage of skilled labour while on the 
external front, the sector is exposed to fierce competition f rom similar island destinations in the 
region.  
3.53.  Prior to the outbreak of the C OVID -19 pandemic, market concentration was a major challenge 
for Mauritius. In fact, the country is largely dependent on European visitors, with France being its 
largest market. T he aim of Government is to further diversify its market base and focus on new 
markets such as China and India.  
3.54.  For instance, better market diversification opportunities can arise in light of the 
Mauritius -China Free Trade Agreement. Both countries have agr eed to deepen cooperation in the 
tourism sector to increase inbound visitors to each country. The promotion of cruise tourism and 
stop-overs in both Mauritius and China is another opportunity which would be tapped by both parties.  
3.55.  Moreover, as an island State, one of the main challenges faced by Mauritius is air connectivity 
which is vital to the positive evolution of the tourism sector. The gradual opening of the sky has 
resulted in a surge of air seats from 1.8 million in 2014 to 2.4 million in 2018. This  has greatly 
contributed to the consolidation of Mauritius ' traditional markets and to the penetration of new 
markets where air connectivity is now available.  
Way Forward  
3.56.  In line with the objectives highlighted in the Government Vision 2030 to make the to urism 
sector become more resilient, a new Strategic Plan 2018 -2021 was undertaken.  WT/TPR/G/ 417 • Mauritius  
 
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  3.57.  The Strategic Plan titled 'Adapting to the changing global environment ' covered 
transformational changes in a number of areas which include product development, connectivit y, 
institutional and policy framework as well as human resources development.  
Inclusive and Sustainable Tourism Development  
3.58.  Inclusive and sustainable tourism development is being used as a main tool to address 
prevailing challenges.  
3.59.  As a Small Island Deve loping State, Mauritius is among the ten most vulnerable countries 
prone to disasters in the world. With a view to lowering carbon emissions, a strategic greening of 
the tourism sector is being undertaken. This ensures a continuation of the process towards  
elimination of unsustainable environmental practices throughout the tourism value chain, by 
targeting all economic activities directly or indirectly related to the tourism industry.  
3.60.  Mauritius has been given the world 's first  ever global safety and hygiene  stamp of approval 
for safety protocols by the World Tourism Travel Council. The specially designed stamp will allow 
travellers to recognize governments and companies around the world which have adopted health 
and hygiene global standardized protocols so c onsumers can experience 'Safe Travels '. 
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.  
3.62.  The action p lan of the Ministry of Tourism also focuses on meeting the changing needs and 
preferences of travellers. Given the fact that the core tourism product of Mauritius is the "Sun, Sand 
and Sea ", the country plans to further diversify the services provided in i ts tourism sector.  
3.63.  On this basis, the development of broader tourism product portfolio is being worked out to 
add to the classic offer to include domestic tourism, medical tourism and cultural tourism, amongst 
others.  
3.64.  Furthermore, a 'Long Stay Tourism Str ategy ' is being implemented whereby Government has 
introduced a new Premium Visa, valid for a period of one year and renewable to encourage visitors 
to come to Mauritius for long stays.  This measure will be a lifeline for the travel and tourism sector 
in the middle of global travel disruptions following the outbreak of COVID -19. 
3.5  Financial Services  
3.65.  The financial sector plays a pivotal role in the domestic economy. The 'financial and insurance 
activities ' sector performed relatively well compared to other sec tors of the economy. The growth 
rate of the sector averaged 5.4% in the past few years.  
3.66.  One of the major characteristics that distinguishes the Mauritian financial sector from its 
peers, is the extensive network of Double Taxation Avoidance Agreements (DTA As) and Investment 
Promotion and Protection Agreements (IPPAs) with several countries including India, Congo, 
Botswana and Belgium, among others.  
3.67.  The country's financial system comprises the banking institutions and non -bank financial 
institutions (NBFIs).  These non -bank institutions range from offshore companies to insurance 
companies.  
Mauritius International Financial Services (MIFC)  
3.68.  The sector is regulated by a number of institutions including, inter alia , the Financial Services 
Commission, the Financial Intelligence Unit, the Stock Exchange of Mauritius, Financial Reporting 
Council, and works in close collaboration with various profe ssional associations.  
3.69.  The main sub -sectors regulated in the non -banking financial service s sector  are: 
i. Global Business and Management Companies  WT/TPR/G/ 417 • Mauritius  
 
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  3.70.  The global business sector in Mauritius represents a major segment of the financial services 
industries on the island, which has grown significantly over the past two decades. Global Business 
Corporations (GBCs) are the legal structures that many international clients use to establish 
themselves in the Mauritian jurisdiction to access internationa l financial services from Mauritius.  
ii. Insurance -related Business  
3.71.  The country enjoys one of the highest insurance penetration ratios in Africa. Mauritius boasts 
a dynamic insurance sector offering customers a comprehensive range of insurance products and 
solutions, and provides financial planning to meet their demands and strategic goals.  
3.72.  With regard to the Reinsurance sector, it is categori zed into domestic and global. Mauritius 
provides great opportunities of becoming a reinsurance hub whereby companies can  domicile their 
businesses in Mauritius.  
3.73.  The captive insurance segment comes in the form of protected cell companies and 
conventional captive insurance companies.  
iii. Capital Market  
3.74.  One of the main players of the Mauritian capital market sector is the Stock Ex change of 
Mauritius ( 'the SEM '). The SEM was  established as a private company in 1989. With the coming into 
force of the Securities Act in 2007, the SEM became a demutuali zed exchange and a public 
company  since 6  October  2008. It is currently one of the tw o licensed securities exchanges in the 
country, the other one being AFRINEX LIMITED. SEM 's infrastructure is fully automated, from trading 
to settlement, and its operations are in line with best international standards. It is a member of the 
World Federati on of Exchanges since 2005 and has been live on Bloomberg since 2009. SEM is one 
of the premier exchanges in Africa and one of the few to offer multicurrency listings (securities can 
be listed, traded and settled in USD, EUR, GBP, ZAR and MUR). The settlem ent cycle is T+3.  
3.75.  Another key player in the capital market ecosystem is the Central Depository and Settlement 
Co Ltd (CDS), a subsidiary of the SEM. Launched in 1997, CDS provides centralized depository, 
clearing and settlement services for Mauritian capit al markets It is licensed by the Financial Services 
Commission as a clearing and settlement facility. The CDS operates in line with the Principles for 
Financial Market Infrastructures issued by the Committee on Payment and Settlement Systems 
(CPMI) of the Bank for International Settlements and the International Organization of Securities 
Commissions (IOSCO).  
iv. Investment Funds  
3.76.  Investment Funds in Mauritius may be structured inter alia  as companies, limited partnerships 
or trusts, and can either be open -ended funds or closed -end funds. The Mauritius International 
Financial Centre (IFC) proactively supports the evolving needs of the fund industry. The Funds 
domiciled in the Mauritius IFC are eligible to all the benefits which accrue to Global Business 
Corporatio ns. Fund Managers may additionally benefit from tax holidays subject to stringent criteria 
being met. The regulatory landscape facilitates the provision of fund management services and fund 
administration services to global funds. Global Funds domiciled in  Mauritius may also take advantage 
of the flexible listing rules of The Stock Exchange of Mauritius Ltd (SEM) to list on one of the leading 
platforms in Africa. Indeed, the SEM is a member of a number of international bodies, including the 
World Federation  of Exchanges, South Asian Federation of Exchanges, African Securities Exchanges 
Association and the Committee of SADC Stock Exchanges. Such listings would create value for 
shareholders/ investors and demonstrate substance, notably to institutional investo rs and 
development finance institutions.  
3.77.  The current framework is being updated to improve the competitiveness of the investment 
fund industry. The proposed changes to the framework include the introduction of Variable Capital 
Companies (which is a new typ e of structure for funds) and specific regimes for Real Estate 
Investment Trusts (REITs). A new framework for Special Purpose Funds has just been issued. The 
Securities Act and CIS Regulation will also be reviewed so as to bring more flexibility as well as  
better protection to investors.  WT/TPR/G/ 417 • Mauritius  
 
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  v. Private Pensions  
3.78.  The Private Pension Schemes Act 2012 (PPSA), promulgated in 2012, governs the regulation 
and supervision of private pension schemes in Mauritius. Under section 5 of the PPSA, the Financial 
Service Commissio n (FSC) Mauritius has been designated as the single regulator and supervisor of 
the private pensions industry in Mauritius. The FSC is mandated to ensure that private pension 
schemes operating in Mauritius comply with the relevant laws in order to maintain  a fair, safe, stable 
and efficient private pension industry.  
Performance Indicators for the Financial Services Sector  
3.79.  As shown in Table 3.7 , 'Financial and insurance activities ' registered an average growth rate 
of 5.4 % over the period 2013 to 2019 while real GDP grew, on average, by 3.7 %. 'Monetary 
intermediation ' and 'financial leasing and other credit granting ' and 'insurance, reinsurance and 
pension funding ' maintained their growth momentum from 2013 to 2019, with an average growth 
rate of 5.7 %, 6.4% and 4.9 % respectively. Growth in the sub sector  'other financial intermediaries ' 
dropped from 5.5 % in 2013 to 4.1 % in 2019. The contribution of 'financial and insurance activities ' 
to GDP hovered around 12 % from 2013 to 2019. 'Monetary intermediation ' remains the main 
contributor to the sector, followed by 'financial leasing and other credit granting '. The share of Global 
Business as a percentage of Gross Value -Added slightly declined from 6.2 % in 2013 to 5.8 % in 
2018.  
Table 3.7 Real GDP growth rate for financial services sector , 2013 -20 
 2013  2014  2015  2016  2017  2018  2019  2020  
Financial and insurance activities  5.5 5.5 5.3 5.7 5.5 5.4 5.2 1.0 
ow/Monetary intermediation  5.6 5.5 5.4 6 6 5.7 5.4 0.9 
Financial leasing and other credit 
granting  6.5 6.5 6.3 6.5 6.5 6.5 6.3 1.2 
Insurance, reinsurance and pension  4.9 5 4.6 5.2 4.9 4.8 5 2.4 
Other  5.5 5.9 5.8 5 3.8 4.5 4.1 -1.0 
Source:  Statistics Mauritius . 
3.80.  Growth in the 'financial and insurance activities ' sector moderated to 5.2 % in 2019, from 
5.4% in 2018. The 'monetary intermediation ', 'financial leasing and other credit granting ' and 'other 
financial intermediaries ' sub-sectors registered lower growth of 5.4 %, 6.3% and 4.1 %, respectively. 
The 'insurance, reinsurance and pension ' subsector  expanded by 5.0 % in 2019 compared to 4.8 % 
in 2018 (Table 3.7). 
3.81.  The MIFC contributes almost US D 1 billion to GDP (8% of total) and USD 180 million in tax 
revenues (8% of total ) and  provides more than 13,500 jobs. Leveraging on its state  of the art 
infrastructure, modern and innovative legal framework and conducive ease of doing business regime, 
the Mauritius IFC offers an array of leg al vehicles and competitive financial products and services, 
including private banking, global business, insurance and reinsurance, limited partnerships, limited 
liability partnerships, protected cell companies, trust and foundation, investment banking and  global 
headquarter administration, amongst others. Table 3.8 gives a quick overview of the contribution of 
the Non -Banking Financial Services Sector to the economy.  
Table 3.8 Overview of the non-banking finan cial services sector4 
 
Latest data available  Source  
Contribution of Financial and 
Insurance Activities  13% to GDP (for year 2020)  Statistics Mauritius  
 
4 For the definition of Authorized Companies and Global Business Corporations, please refer to the 
following extract from FSC  website: https://www.fscmauritius.org/en/statistics/statistics/global -business ) and 
the Financial Services Act 2007 .  
For the definition of Global Business: Mauritius of fers two types of offshore licences to international 
investors, namely the Global Business Licence and the Authorized Company Licence.  
For the definition of Global Business Licence: The Global Business (GB) is a regime available in Mauritius 
for resident c orporations proposing to conduct business outside Mauritius. GB is regulated under Section 71 (1) 
of the Financial Services Act 2007 (FSA).  WT/TPR/G/ 417 • Mauritius  
 
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Latest data available  Source  
– National Accounts 
Dec. 2020 Issue  
Number of Global Business 
Corporationsb (GBCs)  12,041 (as at December  2020)  FSC Mauritius  
Number of Management 
Companies  186 (as at Dec ember  2020)  FSC Mauritius  
Number of Category 2 Global 
Business Companies  6,524 (as at Dec ember  2020)  FSC Mauritius  
Number of Authori zed Companies  1,925 (as at De cember  2020)  FSC Mauritius  
Pension Schemes  69 (as at December  2020) FSC Mauritius  
Insurera 37 (as at December  2020) FSC Mauritius  
Captive insurera 6 (as at December  2020) FSC Mauritius  
GBC Assetsb 529 (USD  billion) (as at Sep tember  2020)  FSC Mauritius  
SEM-Market Capitali zation 13 (USD  billion) (as at Dec ember  2020)  SEM Factbook 2021  
a Includes entities operating under both domestic and Global Business (GB) regimes.  
b Includes Category 1 Global Business Corporations and Global Business Corporations  (GBCs)  
Source:  Financial Services Commission . 
3.82.  The number of institutions regulated by the Bank of Mauritius stood at 40 in December 2019, 
compared to 44 in December 2013. The number of ATMs in operation declined slightly from 450 in 
December 2 013 to 448 in December 2019 (Table 3.9). 
Table 3.9 List of institutions regulated by the bank of Mauritius , as at 31 Dec.  
 2013  2019  
Bank holding a Bank Licen ce 21 20 
Institutions other than banks which are licensed to transact deposit 
taking business  8 8 
Cash dealers licensed to transact the business of money -changer  10 6 
Foreign exchange dealer  5 6 
Total  44 40 
Source:  Monthly Statistics Bulletin, December 2013 and 2019 . 
3.83.  Total number of cards in circulation maintained its uptrend, rising by 26.1 % from 1,465,759  in 
December 2013 to 1,848,699 in December 2019. The number of credit cards and debit rose by 
18.3% and nearly 12 %, respectively, from December 2013 to December 2019.  
3.84.  According to the June 2020 National Accounts estimates, 'financial and insurance activities ' 
grew by about 1.0 % in 2020 based on lower expected global business activities. The outbreak of the 
COVID‑19 pandemic at the start of 2020 has adversely impacted gl obal economic activity. Mauritius 
being a small open economy, the disruption in global activity has led to a severe contraction in the 
domestic economy. 'Financial and insurance activities ' grew by 0.2 % in 2020Q2, lower than the 
4.3% registered in the prev ious quarter.  
Challenges  
3.85.  Mauritius allocates a lot of resources to ensure that the sector operates in the best possible 
conditions. The relevant regulators and policy makers have to remain abreast with international best 
practices and closely monitor the financial system. One the biggest challenges remain the risk of 
money laundering and financing of terrorism as well as other forms of abuse of the financial system.  
3.86.  The constant changes in international regulatory requirements has been one of the biggest 
challenges to the MIFC. Moreover, individual countries are becoming increasingly restrictive and 
often amend their laws which leads to a lot regulatory uncertainty in the industry.  
3.87.  Financial Technologies (FinTech) has also disrupted the financial market in recent years as 
more advanced tools and financial products enter the market. Artificial Intelligence is changing the 
 
Authorized Company: As per Section 71A (1) of the FSA 2007, an Authorized Company is a regime 
proposing to conduct business or conducts business principally outside Mauritius and has its central 
management and control outside Mauritius.  WT/TPR/G/ 417 • Mauritius  
 
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  way the industry functions and likely to impact on employment. New products and technologies 
require constant changes to the policy, regula tory and licensing environment.  
3.88.  In view of making Mauritius a high value -added and reputable financial services centre in the 
region, the Government of Mauritius has invested a lot of resources to reform the sector and 
implement international best practice s. To that effect, the following reforms were undertaken by 
Government:  
i. Abolition of the Category 2 Global Business Licence  
3.89.  In line with the OECD 'S BEPS initiatives, Government decided to abolish GBC two company 
licences. The changes were implemented with  the enactment of the Mauritius Finance (Miscellaneous 
Provisions) Act 2018 (Finance Act) and saw the previous regime of Global Business Category 1 and 
2 (GBC1, GBC2) Licences abolished from 1  January  2019. Now, companies may apply for a Global 
Business Li cence or an Authori zed Company (AC) licence.  
ii. Abolition of the Deemed Foreign Tax Credit  
3.90.  The taxation of companies operating in the global business sector has been reviewed. The 
Deemed Foreign Tax Credit ( "DFTC ") regime available to GBC1s has been abolished as from 
1 January  2019 and GBCs will thereafter be taxed at the rate of 15%.  
iii. Online Submission Platform (OSP) by the FSC  
3.91.  The Online Submission Platform (OSP) has been implemented at the level of the FSC and is 
independent from other government in itiatives. It allows Management Companies and other 
applicants to submit applications for licence on an online platform. It also allows payment of fees 
online through Electronic Payment Instructions, and provides an interactive platform amongst 
Government agencies (notably the Corporate and Business Registration Department – the CBRD).  
iv. Centrali zed KYC ( 'CKYC ') 
3.92.  Another relevant facilitation tool which is still at initial stage is the Centrali zed KYC ( 'CKYC ') 
(introduced in the Budget Speech 2016). The projec t is now facilitated by the BOM with the help of 
the FSC. One of the aims of the CKYC is to increase the ease of doing business by creating a 
repository for KYC which will be shared with relevant authorities and licensees.  
v. Compliance with International Sta ndards  
3.93.  To enhance its transparency and collaboration framework, in 2017, Mauritius signed the 
OECD 's Multilateral Instrument. Mauritius is rated as fully compliant with the OECD standards on 
transparency and exchange of information for tax purposes. Follow ing reforms undertaken in 2018, 
the OECD, through the Forum on Harmful Tax Practices, that the global business regime does not 
comprise any harmful features.  
3.94.  In June 2015, Mauritius signed the OECDs ' Multilateral Convention on Mutual Administrative 
Assista nce in Tax Matters, and currently has an exchange information mechanism with 
127 jurisdictions. Mauritius has put in place the necessary mechanism to ensure that information on 
ownership, accounting information and banking information are always maintained , can be accessed 
by the Government authorities and can be shared with foreign authorities.  
3.95.  Mauritius has committed to the implementation of the Common Reporting Standard (CRS), 
the automatic exchange of tax and financial information and the Intergovernmen tal Agreement with 
the United  States  for the implementation of the Foreign Accounts Tax Compliance Act (FATCA).  WT/TPR/G/ 417 • Mauritius  
 
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  vi. National Code of Corporate Governance  
3.96.  The National Code of Corporate Governance for Mauritius was launched in 2017. The code 
comprises a set of principles and guidance aimed at improving and guiding the governance practices 
of organi zations within Mauritius. The following eight corporate governance principles have been 
designed to be applicable to all organi zations covered by the Code:  
• Governance  Structure  
• The Structure of the Board and its Committees;  
• Director Appointment Procedures;  
• Director Duties, Remuneration and Performance;  
• Risk Governance and Internal Control;  
• Reporting with Integrity;  
• Audit; 
• Relations with Shareholders and Other Key Stake holders . 
vii. Financial Action Task Force (FATF)  Recommendations  
3.97.  The F ATF Plenary in February 2020 placed Mauritius on the list of "Jurisdictions under 
Increased Monitoring " commonly known as the grey list. At that Plenary, Mauritius took a high -level 
political commitment to implement the FATF Action Plan within agreed timelines.  
3.98.  While the FATF has set the deadline for Mauritius to complete the implementation of the FATF 
Action Plan by January 2022 with the possibility to exit the FATF process in June 2022, Government 
is committed to complete the process much earlier and is aiming for an exit as soon as possible.  
3.99.  The implementation of the FATF Action Plan is a national priori ty. Government is committed 
at the highest level and Mauritius has left no stone unturned in implementing the Action Plan which 
relates to improving the level of effectiveness in our AML/CFT regime.  
3.100.   At the FATF Plenaries held in October 2020 and February 2 021, the FATF commended 
Mauritius for the progress achieved and encouraged Mauritius to continue the implementation of its 
Action Plan.  
3.101.   Mauritius submitted its third progress report to the FATF Africa and the Middle East Joint 
Group (AMEJG) in April 2021.  In line with FATF procedures, the Report was analy sed by the AMEJG.  
3.102.   Together with the submission of different progress reports, three virtual face to face 
meetings were held between the Mauritian delegation and the AMEJG in September 2020, 
January  2021 an d May 2021.  
3.103.   At the May 2021 face to face meeting, the Mauritian authorities successfully attended to all 
questions and clarifications raised by the Reviewers of the AMEJG.   
3.104.   Subsequently, at the beginning of June 2021, the AMEJG concluded that Mauritius ha s 
substantially completed its Action Plan well ahead of the agreed deadline and made a 
recommendation to the FATF International Cooperation Review Group (ICRG) for an onsite visit to 
Mauritius.  
3.105.   Following this, the FATF, at its virtual Plenary held from 21 -25 June 2021, made "the initial 
determination that Mauritius has substantially completed its Action Plan and warrants an on site 
assessment to verify that the implementation of Mauritius 's AML/CFT reforms has begun and is being WT/TPR/G/ 417 • Mauritius  
 
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  sustained, and that the neces sary political commitment remains in place to sustain implementation 
in the future ". This is a determining step towards exiting the FATF grey list.  
3.106.   The FATF will now conduct an onsite visit at the earliest possible date following which a 
decision will be t aken by the FATF, at its Plenary scheduled for October 2021, on the delisting of 
Mauritius from the grey list.  
3.107.   It is expected that Mauritius will be removed from the EU list of High Risk Third countries 
about 6 -8 weeks after its exit from the FATF list.  
viii. Good Governance  
3.108.   In 2015, a Good Governance and Integrity Reporting Act were enacted and an Integrity 
Reporting Services Agency (IRSA) was established to promote transparency, good governance and 
integrity in Mauritius as well as to investigate cases on unexp lained wealth. In addition, to encourage 
a culture of integrity and to prevent corruption, a new Declaration of Assets Act for Members of 
Parliament and high-ranking  public offices was enacted in 2018.  
3.109.   In order to remain competitive with the fast-growing  global financial service s sector , 
Mauritius has undertaken a number of development projects to promote new areas of financial 
services with the private sector and aims to provide the right regulatory framework to promote 
investment and innovation in the sec tor. The following initiatives are of particular interest for the 
future of the sector:  
Fintech  
3.110.   Innovation -driven financial services is at the forefront of furthering Mauritius as a dynamic 
financial system equipped with novel ways of doing business and ma naging finance. To that end, 
the following regulatory changes were made:  
• Introduction of Sandbox Licence for investors to conduct a business activity for which 
there exists no legal framework.  
• Recognition of 'Digital Assets ' by FSC as an asset -class for in vestment by sophisticated 
and expert investors.  
• Establishment of the regulatory approach for Security Token Offerings (STOs).  
• Introduction of the Financial Services (Peer to Peer Lending) Rules 2020 (the 'P2P 
Lending Rules ') provides a sound and efficient regulatory environment to support the 
offer and execution of Peer to Peer ( "P2P") Lending for the benefit of stakeholders in 
the non -bank financial services sector of Mauritius.  
Green Finance  
3.111.   The Financial Services Commission of Mauritius (FSC) has signed the Marrakech Pledge, a 
coalition of African capital market regulators and exchanges committed to acting collectively in 
favour of green finance. The Marrakech Pledge aims at enabling an operational framework for 
regulators to substantially scale up green market -based financing to fight climate change. It has 
been at the forefront of the development of green finance in Africa, helping private and public issuers 
of bonds and equity raise finance for sustainable projects. The intention of the Government to co me 
up with a framework for fostering green finance is one of the measures to diversify the jurisdiction 's 
product offering.  
3.112.   Along the same line, the Government of Mauritius is developing a Sustainable Financing 
Framework which will cater for the issuance o f 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 
transporta tion and sustainable waste management amongst others.  WT/TPR/G/ 417 • Mauritius  
 
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  Mauritius IFC Blueprint 2030  
3.113.   In line with the Mauritian Government's Vision 2030 to double the size of the financial sector 
and to ensure the sustained development of the sector, a Blueprint was mapped by the Government 
with the Financial Services Commission focused on the vision for the next 10 years. It comprises of 
the development of main areas of the financial sector such as private banking, corporate banking 
and cross -border investment, amongst othe rs. 
3.6  ICT and E -Commerce  
3.6.1   ICT/BPO  
3.114.   The ICT/BPO  industry represents a key driver of the Mauritian economy with a GDP 
contribution of 5.8% in 2019 and employing around 27,000 people.  
Contribution to the Economy  
Table 3.10 Key Statistics -ICT Sector , 2015 -20 
 2015  2016  2017  2018  2019  2020  
Value -added in the ICT Sector 
(MUR million)  21,137  21,970  22,894  24,248  25,473  26,693 
Value -added in the ICT Sector 
as a % of GVA  
(Gross Value -Added at current 
basic prices)  5.8 5.7 5.7 5.7 5.8 7.0 
Growth rate in the ICT Sector 
(%) 7.1 5.4 4.4 5.3 5.1 3.9 
Source:  Statistics Mauritius . 
3.115.   As indicated in Table 3.10, over the past five years, the contribution of the ICT/BPO sector 
to GDP has remained more or less constant hovering around 5.8%. The growth rate of the sector  
has been declining over the years from 7.1% in 2015 to 5.1% in 2019. However, the value-added 
in the ICT sector has been increasing, namely from MUR 21.1 billion in 2015 to MUR 25.47  billion in 
2019. Overall, despite a slower growth rate, the ICT sector i s a meaningful contributor to the GDP 
of Mauritius.  
3.116.   The ICT/BPO industry has played a phenomenal role in driving employment creation and 
growth over the past 15 years. It is today shaping the future of the Mauritian economy by 
transcending barriers, creat ing significant strides in building economic linkages with other drivers of 
growth and bringing greater innovation and high-tech start-up companies to its shores. From 
Financial services and Fintech, Education and Health services, Smart cities to Real esta te 
development, the ICT sector is more than ever participating in the growth momentum of these 
sectors and its relevance and contribution is becoming more prominent and pronounced. The 
industry now comprises 850 companies and employs 27,000 people.  
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.  
3.118.   The Mauritian ICT/BPO industry has reinvented itself since its beginning from a low  cost, 
low-skill and transactional based destination. The industry, which is more than two decades old, has 
demonstrated its ability to innovate in order to maintain its growth trajectory. The sector has 
exhibited rapid evolution in terms of geographical expan sion, new client acquisition and adoption of 
innovative models to offer a considerably wider spectrum of services over the years. Over the years, 
the industry focus has shifted towards value -added services focused on innovation.  
3.119.   Companies have reviewed and  adapted their operating models to evolving developments in 
automation, data analytics, and cloud technologies. The year 2019 witnessed the rise of technology 
start-ups and the emergence of category leaders in areas of Robotics, Analytics, Edu -tech, 
Health -tech, Fin tech, etc.  WT/TPR/G/ 417 • Mauritius  
 
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  3.120.   The industry is critical to the nation 's economic growth as a driver of productivity and 
efficiency. In this respect, Government is also placing a very strong focus on establishing the missing 
pieces of the desired outsourcing eco system  by strengthening the interaction between industry and 
key authorities. The objective is to ensure that Mauritius is well poised to capitalize on new 
technologies and be an early adopter, as well as play a role in inventing and bringin g new 
technologies to market.  
ICT Infrastructure and Access  
3.121.   In terms of ICT infrastructure, there are currently 2 fixed line operators, 3 mobile operators, 
and 11 internet service providers. The island is connected to 3 fibre-optic submarine cables, namel y, 
the South  Africa  Far East (SAFE) and the Lower Indian Ocean Network (LION1/LION2), and the 
Melting Pot Indian Oceanic Submarine system (METISS) which offers high -speed internet connection. 
International internet bandwidth capacity has increased from 153  megabits per second in 2005 to 
144,973 in 2020.  
3.122.   With respect to ICT access, there has been a rise across fixed telephone, mobile cellular, 
and internet subscriptions over the past years. Mauritius has approximately a 151.09% mobile phone 
penetration rate (1,912,900 subscriptions).  
Key Trends  
3.123.   The year 2019 has also observed the following key trends:  
• An increased demand for more digital interactions with an omni -channel customer 
service was also noted within the BPO segment, and Robotic process automation (R PA) 
represents a high growth area in terms of new technology;  
• Convergence of ITO and BPO offerings was also noted with service providers emerging 
as strategic partners and increasingly offering complete solutions that include the 
resources and the technolo gy platforms required to underpin their clients ' business 
process requirements ; 
• Increased demand for cloud computing which also encompass Software -as-a-Service  
(SaaS), Infrastructure -as-a-Service (IaaS) and Platform -as-a-Service (PaaS) ; 
• The advent of emerg ing technologies such as artificial intelligence, blockchain, IOT 
and cloud computing among others has also been witnessed leading to the creation of 
innovation labs within the financial and banking segment.  
ICT Hub  
3.124.   Mauritius has emerged as an internationa l and competitive ICT destination and is steadily 
positioning itself as the innovative hub of region. A growing number of foreign firms are setting up 
bases in Mauritius to conduct ICT and ICT -related activities. These companies engage in a wide 
range of a ctivities including software development, call centre operations, BPO, information 
technology - and web -enabled services, training, hardware assembly, sales, networking, 
consultancy, multimedia development, and other support services. Major international IC T players, 
including Oracle, Microsoft, IBM, HP, Orange Business Services, Accenture, Infosys, Concentrix , 
SD Worx, Ceridian, and Allianz Services among others , have set up operations and development 
centres in Mauritius.  
Rankings  
3.125.   The latest available figu res from the ICT Development Index (IDI) indicate that Mauritius, 
with a score of 5.88 in 2016, ranked first among African countries.  
3.126.   According to the E Government Development Index (collected from UN Department of 
Economic and Social Affairs), Mauritius is in the high -class group in this index and remains a regional 
frontrunner.  WT/TPR/G/ 417 • Mauritius  
 
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  Challenges and Way Forward  
3.127.   One of the biggest challenges facing the industry is talent shortage. For firms to expand 
their business activities, it is crucial that they have acces s 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.  
3.128.   Other issues currently being tackled by Governm ent include: promotion of competition in 
the ICT sector; use of new technologies in the digital transformation of Mauritius and the promotion 
of digital literacy in the population.  
3.6.2   E-Commerce  
3.129.   Mauritius aims at adopting relevant policy actions in view of a coherent strategy on 
E-Commerce. At the outset, it is important 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 cybersecurity. Over the recent years, Mauritius has enacted and 
amended several legislations on data security, protection of privacy, intellectual property rights and 
cybersecurity to promote growth in the ICT industry. This has encouraged a growing number of 
foreign com panies to set up operations in Mauritius. Ongoing developments in the digital space 
currently offers the country the possibility of embracing new opportunities in fields such as cloud 
services and digital health technologies.  
3.130.   However, there are some areas  that require improvements. The legal framework on logistics 
services, for instance, will require adjustment to better mirror best practices, and to also ensure 
efficient cross -border trade between Mauritius and its trade partners. Furthermore, Mauritius d oes 
not have consumer protection law crafted specifically for E -Commerce with a view to protecting 
consumers from deceptive and fraudulent commercial conducts and to provide redress to traders, 
among others. There are ongoing consultations at domestic leve l with a view to coming up with an 
action plan which would enable the development of a digital ecosystem in Mauritius. As matters 
stand, the Ministry of Commerce and Consumer Protection is preparing a new consumer protection 
framework which will cater for E-Commerce.  
COMESA  Online Platform  
3.131.   In 2020, as part of the C OMESA  initiatives on e -commerce, the C OMESA  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.  
Indian Ocean Commission (IOC)  and APEI Online Database of Suppler and Buyers  
3.132.   An on line database of supplier and buyers  was setup under the project COVID ‑19 Recovery 
through Trade  which aimed at providing targeted support for economic recovery and guaranteeing 
supplies of critical medical equipment in Accelerated Programme for Economic Integration (APEI) 
and I OC countries.  The database contains a list of COVID ‑19 related supplies and is restricted only 
to business operators registered on the system.  
Virtual Trade Promotion Platform in Mauritius  
3.133.   The establishment of a virtual trade promotion platform by the Economic Developm ent 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 product s. To this end, the platform will provide 
opportunities for buyers, suppliers, agents, distributors to connect and schedule B2B meetings with 
local manufacturers.  
3.134.   Products on display include aluminium  and related products, cosmetics, perfumes and 
beauty ca re products, chemicals, electrical appliances and other machineries and equipment, WT/TPR/G/ 417 • Mauritius  
 
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  fertilizers, furniture, medical devices, optical products, jewelleries, iron and steel products, plastic 
products, printing and packaging products and soaps and other deterg ents amongst others.  
4  INVESTMENT CLIMATE AND STREAMLINING OF REGULATORY PROCEDURES  
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 admi nistrative, 
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.  
4.2.  A summary of some of Mauritius international ratings are listed in the table below:  
Table 4.1 Investment -related international ratings for Mauritius  
Indexes Worldwide  Africa  
Doing Business 
Report 2020  13th 1st 
Global 
Competitiveness 
Index 2019 – 
World Economic 
Forum  52nd 1st 
Economic 
Freedom of the 
World 2020 - 
(Fraser 
Institute)  7th 1st 
Mo Ibrahim 
Index of African 
Governance 
2019 N/A 1st 
Global 
Innovation 
Index 2020  52nd 1st 
2020 Index of 
Economic 
Freedom – 
Heritage 
Foundation  21st 1st 
Amendments in the Business Facilitation Act  
4.3.  Two Business Facilitation (Miscellaneous Provisions) Acts were enacted in 2017 and 2019 
respectively, amending over 50 legislations, to reduce the cost of doing business and to align 
Mauritius with best practices in doing business. Concurrently, the trade infrastructure to speed up 
information exchange and provide rel evant clearances was also upgraded with the introduction of 
electronic systems for processing of import and export permits and the setting up of a coordinated 
border management mechanism.  
4.4.  The amendments pertaining to trade introduced in the Business Facili tation (Miscellaneous 
Provisions) Act 2017 are as follows:  
• Reducing the number of items requiring import and export permits;  
• Reducing the scope of pre -market approvals for food items;  
• Waiving the import permit fees for the import of plants;  
• Reducing dwell time in the port.  
4.5.  The Business Facilitation (Miscellaneous Provisions) Act 2019 brought the following 
amendments to expedite cross -border trade:  WT/TPR/G/ 417 • Mauritius  
 
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  • Electronic applications for import pe rmits through the National Single Window ; 
• Introduction of the notion of 'Authori zed Officer ' to enable delegation of powers within 
the relevant regulatory authorities ; 
• Statutory time -frame for issue of import permits by regulatory authorities ; 
• Goods can be released from the custody of Customs under seal and kept at the 
importer 's premises pending clearance from the relevant government agency, in cases 
where verification, testing and analysis are required prior to commerciali zation; 
• Collection and remittan ce of fees relating to import and export permits by Customs 
directly.  
Digitali zation of Business Licensing Processes  
4.6.  Mauritius has also been implementing the following landmark reforms where digitali zation plays 
a central role:  
• National Electronic Licensi ng System: The National Electronic Licensing System 
(NELS), which aims to be the single point of entry for business licen ces, was officially 
launched in March 2019. NELS provides transparent, rule -based access to licensing 
procedures, allows online submiss ion, processing and approval of applications, and 
comprises a built -in audit trail as well as associated electronic payment mechanism. 
As at date, applications for 11 permits can be made via the system, including, the 
Building and Land Use Permit (BLUP), E nvironment Impact Assessment (EIA) 
Preliminary Environment Report (PER) and Occupation Permit (OP).  
• InfoHighway: The InfoHighway is a government -owned infrastructure, designed as 
a service platform which allows multiple government agencies to provide thei r data to 
users from multiple number of agencies via the E -services offered on the system. The 
project was kick -started in April 2014. As at date there are over 131  connections 
between various Ministries and departments including parastatal institutions an d 
527 E-Services, which provide for sharing of data amongst the above -mentioned 
entities. Following amendments brought to The Electronic Transactions Act 2000 
through The Business Facilitation (Miscellaneous Provisions) Act 2019, private sector 
institution s have also been allowed to connect to Info Highway.   
• Business Process Re -Engineering: A Business Process Re -Engineering (BPR) 
exercise aimed at streamlining processes for not less than 150 permits and licences 
across 17 Ministries and other public  sector agencies was conducted. The BPR exercise 
was completed in June 2019. The mapped re -engineered processes would be used to 
on-board the NELS in a phased manner.  
• Online One Stop Shop for starting a business: Since January 2020, the Corporate 
and Business Regi stration Department (CBRD) is offering its services online. 
Businesses can now be registered and incorporated online and pay their trade fees 
remotely. The whole process can be completed within half a day. An electronic 
certificate of Incorporation and e -Business Registration Card have been introduced. 
Additionally, as part of its moderni zation process the CBRD has implemented the XBRL 
to gather information and enhance accountability.   
• Mauritius E -Registry System (MERS): The MERS is fully operational at the level of 
the Registrar -General 's Department. Notaries can send deeds for registration and 
transcription electronically to the Registrar -General for registration and transcription. 
The process to register a property transaction can be com pleted within 2 hours. 
Starting November 2020, all deeds must be sent electronically through the MERS.  WT/TPR/G/ 417 • Mauritius  
 
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  Reducing the Cost of Doing Business  
4.7.  Mauritius has also engaged in reforms in view of reducing the cost of doing business by 
eliminating certain applicat ion fees and reviewing the cost of permit fees, and port and handling 
charges:  
• Reduction in cost and procedures for construction permits: It is mandatory to 
submit all application for a B uilding and Land Use Permit (BLP)  through the NELS ; 
• The requirement to apply and obtain plan approvals from the Central Electricity Board 
(CEB), Central Water Authority (CWA) and Wastewater Management Authority (WMA) 
prior to applying for a B LP has also been eliminated. Instead, plan approvals are 
sought at time of applyin g for a BLP. The fees applicable for plan approvals and 
application fee for a BLP have been eliminated ; 
• Facilitate electricity connection for businesses: To decrease the cost for 
businesses to obtain an electricity connection, the CEB has waived processing  fees 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. 
The CEB has also implemented a fast track treatment of applications for load s below 
200KVA. These measures are effective since 1  July 2017; 
• 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 202 1. 
Improving the Efficiency of Payment of Taxes  
4.8.  Mauritius has also undertaken several initiatives to facilitate submission of tax returns and 
claim VAT refund including:  
• Mandatory E -filing for businesses;  
• Simplification of the online form to file a tax ret urn; 
• Introduction of a fast track system to expedite processing of VAT repayment claims 
within 7 days;  
• Introduction of the VAT Deferred Tax Payment Scheme, whereby VAT is not paid upon 
import of capital goods;  
• Payment of social security charges is made to the Mauritius Revenue Authority;  
• Development of the MRAEasy App to facilitate filing of monthly PAYE return and 
electronic payment of contributions using smart devices for small businesses.  
Adoption of International Best Practices  
4.9.  In view of strengthe ning the rights of shareholders and the efficiency of insolvency procedures, 
the Companies Act and the Insolvency Act have been reviewed.  
Reforms to Increase Openness  
4.10.  Mauritius is also aiming to increase its openness, through the review and simplificatio n of 
conditions to work and live, namely:  
• Extension of the validity period of Occupation Permits and Residence Permits for 
retired non -citizens from 3 years to 10 years;  
• Extension of the validity period of Permanent Residence Permit to 20 years;  WT/TPR/G/ 417 • Mauritius  
 
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  • Reducti on of minimum investment criteria for Investor Occupation Permit to 
USD 50,000 and to USD  375,000 for a Permanent Residence Permit;  
• Introduction of new categories of Occupation Permits such as Young Professionals 
Occupation Permits, and the Investor for Innovative start -ups;  
• Reduction of eligibility criteria for a residence permit for retired non -citizen from 
USD 2,500 per month to US D 1,500;  
• Eligibility for Residence Permit for non -citizens who have acquired immovable property 
for a price of USD  375,000 under the Integrated Resort Scheme, Real Estate Scheme, 
Invest Hotel Scheme, Property Development Scheme or Smart City Scheme.  
Projec ts to Further Improve the Business Environment  
4.11.  Government has also kick -started several major projects to further improve the business 
environment, namely:  
• Improving the Secured Transactions Regime:  In collaboration with the World 
Bank, the project aims a t improving access to credit to the private sector, particularly 
to micro, small, medium enterprises, by improving the legal and institutional 
frameworks governing movable asset-based  lending ; 
• Implementation of a Regulatory Impact Assessment Framework for 
Mauritius:  A Regulatory Impact Assessment (RIA) framework is being implemented 
by the Organi zation for Economic Co operation  and Development (OECD) to provide a 
systemic approach to critically assess the positive and negative effects of proposed 
and existin g regulations and non -regulatory alternatives ; 
• Undertaking a regulatory Review project:  Mauritius is also working on a major 
Regulatory Review project which aims to improve the general business climate, and 
review the legal framework across four key sector s of the economy: Land Use and 
Construction, Trade & Logistics, Tourism, and Healthcare and Lifesciences. The 
exercise also consists of devising the most appropriate model which best fits Mauritius 
for the setting up of the Single Licensing Agency under th e Economic Development 
Board.  
5  TRADE POLICY FRAMEWORK  
5.1  Trade Policy Objectives  
5.1.  The Government Programme 2020 -2024 lays emphasis on the need to re -engineer the 
industrial and trade policies of Mauritius, with a view to boosting trade and investment. It furth er 
provides for actions to leverage on existing trade agreements and to open up new market access 
opportunities, in particular in emerging economies and on the African continent.  
5.2  Tariff Policy  
5.2.  The number of tariff lines attracting 0% of Customs duty accoun t to 93.82% of the tariff lines 
as at 1  January  2021. Some core tariff information is provided below:  
• The customs tariff schedule is aligned to the W orld Customs Organization (WCO)  
HS 2017 Version;  
• The Tariff Schedule Contains 6,487 lines at the National Level and 5 ,387 at the 
International Level;  
• The Tariff Bands are as follows: 0%, 5%, 10%, 15%, 30% and 100%. 
Table  5.1 provides the number of tariff lines for the main tariff bands.  WT/TPR/G/ 417 • Mauritius  
 
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  Table 5.1 Tariff bands  in Mauritius , as at 1  January  2021  
Customs Duty (%)  Lines  % 
0 6,086  93.82%  
5 6 0.09%  
10 37 0.57%  
15 252 3.88%  
30 100 1.54%  
100 6 0.09%  
Total  6,487  100.00%  
Source:  Mauritius Revenue Authority . 
• The percentage of tariff lines attracting zero duty has increased from 88.87% in 
November 2013 to 93.82 % in January 2021;  
• The percentage of tariff lines attracting ad valorem  duties is 6.18% in 
January  2021; 
• The simple average tariff has gone down from 1 .95% in 2013 to 1.19% as at 
January 2020 ; 
5.3.  The table below provides a comparison between simple average final bound tariffs at the level 
of the WTO for both agricultural products and non -agricultural products and the simple average MFN 
applied tariffs (%). Mauritius has undertaken ceiling bindings for agricultural products at around 
119.4% on simple average whereas the simple average MFN rate is 1.5%. For non -agricultural 
products, Mauritius has undertaken ceiling bindings on only 10 tariff lines at an avera ge level of 
16.6 % whereas the MFN applied rate is 0.7%.  
Table 5.2 Comparison between simple average final bound tariffs at WTO level and 
simple average MFN applied tariffs  
 Simple average final bound tariffs 
(%) Simple average MFN applied tariffs 
(%) 
All goods  86.6 0.8 
Agricultural goods  119.4  1.5 
Non-agricultural 
goods  16.6 0.7 
Source:  World tariff Profiles (2019) . 
5.3  Non-Tariff Policy  
5.4.  With a view to eliminating barriers to trade and to enhance trade competitiveness, the list of 
products being controlled at both import and export has been noticeably reduced over the years.  
5.5.  Importation of certain products in Mauritius require prior clearance from appropriate 
authorities, for instance the M inistry of Commerce and Consumer Protection for goods that falls 
under the Consumer Protection (Control of Imports) Regulations 2017; the Ministry of Health and 
Wellness for foodstuffs, beverages, pharmaceuticals dangerous chemicals and tobacco products; t he 
Information and Communication Technologies Authority (ICTA) for telecommunications apparatus ; 
Ministry of Agro  Industry and Food security for plants and animals, the Ministry of Environment, 
Solid Waste Management for HCFC refrigerants and the Mauritius Police Force for arms, ammunition 
and explosives.  
5.6.  During the review period, the list of goods being controlled a t import has been subject to 
revisions leading to elimination of the following 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.  
5.7.  On the export side, the list of products being controlled has been considerably reduced over 
the years. Under the Consumer Protection (Export Control) Regulations 2000, an export permi t is 
required for products considered "strategic " or "sensitive " to the economy, and certain goods eligible 
for preferential treatment in importing countries.  WT/TPR/G/ 417 • Mauritius  
 
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  5.8.  As from August 2017 , there are only seven item s that need an export permit namely: rice; 
wheat o r meslin flour; sand; limestone; cement; textile and textile articles for export to the 
United States  and Canada; rough diamonds. It is to be noted that an export permit is valid for a 
maximum of six months.  
5.4  Trade Facilitation Measures  
Trade Facilitation  
5.9.  Mauritius views the Trade Facilitation Agreement (TFA) as an important enabler for increasing 
its integration and participation in the global trading system. Mauritius is thus fully committed to 
implement the TFA. It was the fourth country to have ratified the Agreement in 2015. Mauritius is 
now fully implementing all its "Category A " 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 forthcoming.  
Trade Facilitation Measures  
5.11.  A series of measures have been adopted by the Mauritius Revenue Authority  Customs to 
reduce transaction costs and facilitate trade, over the review period  can be highlighted as follows:  
a. Continuous enhancement in the customs management system   
• Further to the introduction of paperless transactions, only two trade documents, 
namely the invoice and bill of lading / airway bill, are now required at time of the 
electronic submission of a bill of entry at import;  
• Introduction of the Inward Processing  scheme and the Outward Processing 
scheme;  
• Partial manifest may be submitted for early clearance of goods; however, a full 
and complete manifest should be submitted within a statutory time -frame;  
• A statutory time -frame for the submission of Bill of Entry  has been introduced and 
promote early clearance of goods by allowing submission of Bill of Entry prior to 
the arrival of the vessel;  
• Introduction of a penalty mechanism for minor breaches and offences;  
• Bill of Entry is no longer required for goods receiv ed by post and courier services 
for personal use irrespective of the value of the goods; the process of clearing 
goods at post and courier operators is being automated through an online system.  
• Electronic application with respect to the administration of e xcise licen ce including 
the payment of licence fees is in process of being implemented;  
• 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 ta sks related to the import and export of consolidated cargo on behalf of 
economic operators will be regulated  
b. Setting up of a coordinated border management and agency cooperation  
• With a view to enhancing agency cooperation through sharing of information, th e 
Customs Act has been amended to authori ze the Mauritius Revenue Authority 
(MRA)  to provide information on import and export data to a public agency, 
parastatal body or any authori zed body.  WT/TPR/G/ 417 • Mauritius  
 
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  • A Coordinated Border Management Unit (CBMU) has been set up at th e Customs 
Department. Agencies and Ministries responsible for licences, permits and 
authori zations have been housed under one roof to promote seamless clearance 
of goods.  
• All legislations relating to border agencies with respect of clearance of goods at 
border has been harmoni zed with respect to automation, time -frame and other 
procedures.  
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 maximum of 46 days.  
d. VAT deferred payment scheme (VDPS)  
• A VDPS has been introduced whereby the amount of VAT payable on importation 
of capital goo ds, being plant and of machinery, is deferred provided that the duty 
paid value of the goods is MUR 1,000,000 or more.  
e. Time release study (TRS)  
• Further to a TRS Workshop conducted with the assistance of the W orld Customs 
Organization (WCO) , a TRS was condu cted by the M RA. The findings of the TRS 
were released in January 2017. A second TRS has already been conducted and 
the report is expected for release.  
f. Implementation of E -Payment  
• E-Payment facility was introduced as from 2017 to provide importers with a 
convenient, quick and secure method of payment of duty and taxes where the 
payment on a bill of entry is MUR 50,000 or more. E -Payment is also acceptable 
where the amount is less than MUR 50,000. For the period Apr il-2019 to 
April-2020, 98.5% of the total r evenue has been collected electronically by the 
MRA. 
g. Implementation of a single window for trade facilitation  
• The National Single Window - Mauritius TradeLink has been introduced in order to 
reduce the time and cost of doing business and at the same time pr oviding 
transparency at both other government agencies and Customs Department. As at 
date, all the 13 agencies involved in the clearance of goods at import, are already 
hooked to the single window for the online application, processing and approval 
of trad e-related permits.  
h. Other trade facilitation measures  
• In view to remove the financial burden on economic operators, the security in 
form of bond is commonly being used; promote submission partial manifest for 
early clearance of goods before arrival of aircraft / vessel;  
• Provision has been made to expedite the clearance of relief consignment and 
goods imported in case of natural disasters or other emergencies.  
• Auction sal es for goods under Customs control is being administrated 
electronically;  
• Binding advanced origin and classification ruling has been implemented with 
provision for right of appeal for any person aggrieved with the ruling;  WT/TPR/G/ 417 • Mauritius  
 
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  • Legal provision has been implemen ted to cater for importation of goods in multiple 
or split shipments.  
5.5  Intellectual Property Rights  
5.12.  Given the crucial role of Intellectual Property (IP) in economic development, the Government 
of Mauritius has set ambitious targets to promote innovation and  improve the legal environment on 
IP as a means to improving the business environment.  
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 followi ng, 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 secto r; 
• Establishment of a coordination mechanism through an IP Council;  
• Establishment of an empowered Industrial Property Office of Mauritius (IPOM).  
5.5.1   Copyright  
Copyright Act 2014  
5.14.  The Copyright Act 1997 was repealed and replaced by the Copyright Act 2014. The p urpose 
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:  
i. be compliant with the WIPO Copyright Treaty and the WIPO Performances and 
Phonogram Treaty;  
ii. address the issues related to the internet and piracy;  
iii. provide for protection to performers, producers of phonograms and broadcasting 
organi zations and computer software and databases in addition to the current 
protection afforded to authors of art istic, literary or scientific work or of a derivative 
work;  
iv. provide for limitations and exceptions in specific circumstances in relation to work;  
v. provide for anti -circumvention measures and make provisions for ephemeral 
recordings; and  
vi. provide for reproduc tion of published works for visually impaired persons.   
Amendment to the Copyright Act in 2017  
5.15.  The Copyright (Amendment) Act 2017 amended certain sections of the principal Act, i.e. the 
Copyright Act 2014 in order to, inter alia : 
i. make provisions regarding phonograms;  
ii. increase the duration of copyright from 50 years to 70 years;  
iii. make better provisions in relation to the payment of equitable remuneration in 
Section  35; and  WT/TPR/G/ 417 • Mauritius  
 
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  iv. replacing "Rights Management Society " by "Mauritius Society of Authors " and providing 
for the procedure regarding its membership.  
Copyright Fees  
5.16.  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.  
5.5.2   The Mauritius Research and Innovation Council (MRIC) Act 
5.17.  The Mauritius Research and Innovation Council (MRIC) Act came into for ce on the 1  of 
September 2019. The main purpose of the MRIC Act is to strengthen and empower the Council to 
re-orient its resources and expertise towards building innovative capacities in the country, including 
within the private sector through collaborati ve partnerships.  
5.18.  Linkages between applied research and business are being nurtured through a National 
Research and Innovation Fund that serves to encourage the development of innovative products, 
processes and services, and helps increase investment by the  public and private sectors towards 
addressing the scientific, technological, social and economic needs and challenges of the country. In 
encouraging international collaboration and exchange, the MRIC will help to enhance international 
connections with ent ities in global markets operating at the forefront of innovation and technology.  
5.19.  The MRIC is helping to support the growth of the economy of Mauritius through applied 
research, development and innovation by reinforcing commitments to strategic thrusts, inc luding 
driving research and innovation excellence through competition, ensuring impact through 
public -private collaborations, industry -oriented Research and Development and commercialization, 
exploring new and emerging technologies, and developing talent a nd expertise through knowledge, 
intellectual property and technology transfer.  
Intellectual Property Promotion Scheme (IPPS)  
5.20.  The purpose of this scheme under the MRIC is to encourage individuals, enterprises, industry 
and Research and Development instituti ons to take advantage of the mechanisms for protecting 
innovation currently offered by the industrial property system in Mauritius. The IPPS, which operates 
as a joint collaboration between the MRIC and the Industrial Property Office, aims to boost creativ ity 
and innovation through support towards applications made for the grant of patents and registration 
of industrial designs.  
5.21.  The MRIC has supported 19 industrial designs and two patent applications from local 
innovators.  
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, Patents, 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.  
5.23.  The Act also covers Utility Models and biotechnology. The  Utility model is a new form of 
protection for small and incremental innovation.  It is aimed at motivating SMEs and small inventors 
to innovate. The Act also provides that a patent applicant in the field of biotechnology should disclose 
the source of genet ic resources to be used as raw material in the production of goods.   
New Institutional Set Up  
5.24.  The new Act provides for the establishment of an empowered Industrial Property Office of 
Mauritius (IPOM ) with a broad mandate. The proposed IPOM will be the lead Government agency to 
advise on and administer industrial property laws, promote industrial property awareness, provide WT/TPR/G/ 417 • Mauritius  
 
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  the infrastructure to facilitate the development of industrial property in Mau ritius, devise and 
undertake capacity -building programs and awareness campaigns for business operators, students 
and the public in general. The functions of the IPOM will span well beyond those of the existing 
Industrial Property Office which is presently focused on registration of trademarks, patents and 
industrial designs. It will also coordinate with economic agencies and the business community to 
formulate and review Intellectual Property policies and practices to be up to date with changes taking 
place at the international and regional levels.  
5.25.  To coordinate IP matters, an Intellectual Property Council will also be established. The 
Mauritius Intellectual Property Council, through the involvement of all key stakeholders will 
coordinate Intellectual Proper ty policy across Government as well as between the Government and 
the private sector to ensure coherence and consistency.  
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 registration done separately.  
5.5.4   Accession to A frican Regional Intellectual Property Organization (ARIPO)  
5.28.  On 25  September  2020, Mauritius joined the African Regional Intellectual Property 
Organization (ARIPO), which is an intergovernmental organi zation that grants and administers 
intellectual property titles on behalf of its member States. It also provides intellectual proper ty 
information in the form of search services, publications and awareness creation.  
5.29.  The accession of Mauritius to ARIPO would enable better and more rapid service delivery by 
its Industrial Property Office (IPO) with respect to receipt and processing of a pplications, especially 
patents. Indeed, joining ARIPO will help complement the national industrial property system in 
facilitating access to technical information regarding patent documents.  
5.5.5   Enforcing border protection  
5.30.  The Customs Department of the Maurit ius Revenue Authority  Customs) plays an important 
role in the fight against counterfeiting and piracy. The task of protecting Mauritius as a reputed 
tourist shopping destination against the influx of fake, counterfeit and pirated goods is undertaken 
by MRA  Customs by its presence at borders.  
5.31.  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 WT O TRIPS  Agreement . 
5.32.  These provisions lay emphasis on border measures related to application from right holders 
for suspension of release by MRA Customs and the enforcement of Intellectual Property Rights (IPR) 
on the local market.  
5.33.  Before the enactment of ex -officio procedures in 2015, Customs could only protect right 
holders who had applied for border protection with the MRA Customs. For trademarks that had no 
applications for suspension at the MRA Customs, no actions could be initiated.  
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 judgmen t, where 
he has reason to believe that the right of the owner or authorized user of a patent, industrial design, WT/TPR/G/ 417 • Mauritius  
 
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  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 no tice of detention/suspension of the infringing goods.  
5.5.6   Innovation  
5.35.  Mauritius encourages innovators to set up technology and Fintech companies under the 
Regulatory Sandbox Licence Scheme. The Regulatory Sandbox Licence (RSL) framework is pivotal 
for the deve lopment of innovative products and services, including Fintech -enabled services. The 
RSL is issued by the Economic Development Board.  
5.36.  Currently, the RSL is sought after by new businesses based on blockchain technology. 
Innovative companies can operate with out running any risk resulting from unclear laws or lack of 
regulations.  
5.37.  Since 2016, Mauritius has started to look at developing the Fintech sector and is providing 
facilities for the development of this industry. Though still in the early stages, the Fint ech 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 industry.  
5.38.  The Ministry of Information Technology, Commu nication and Innovation, has put in place a 
National Innovation Framework (2018 -2030).  
5.39.  The National Innovation Framework (2018 -2030) is a unique programme of creating 
innovation ecosystems to transform the landscape of the Mauritian economy. The framework  sets 
out a plan for Innovation based on integrated growth. The programmes for innovation call for 
coordinated efforts between the Industry and Academia and between different disciplines. R&D 
efforts would also be deeply rooted in an alliance between marke t players and academics. Such a 
balanced and concerted programme will ensure that innovation becomes an organic part of the 
Mauritian economy.  
5.40.  The Government, in a spirit of further reinforcing the data protection environment, has also 
adopted two legisla tions, namely, the Data Protection Act 2017  and the Data Protection (Fees) 
Regulations 2020 . 
5.6  Competition Policy in Mauritius  
5.41.  Mauritius recognizes that an effective competition law regime contributes to economic and 
social progress by addressing potential anti -competitive practices and promoti ng market 
competition. In this regard, the Competition Act 2007 (the "Competition Act ") is being enforced since 
2009 when the law was fully proclaimed and thus became effective.   
5.42.  The Competition Act has established the Competition Commission (CC) as an independent 
enforcement authority to promote and regulate market competition in Mauritius. The CC has the 
powers to, inter alia , investigate restrictive business practices, undertake  market studies and to 
advise the government on matters relating to competition. So far, the CC has undertaken about 
270 pre-investigations, 55 investigations, 4 market studies and advised government on several 
competition matters.  
5.43.  The CC has investigator y powers over the various forms of anti -competitive  practices, which 
can broadly be regrouped into collusive agreements (cartels), abuse of monopoly situations and 
anti-competitive  mergers.   
5.44.  Collusive agreements cover agreements between competitors to fix prices, share markets, 
restrict output or supply, bid rigging and also encompass resale price maintenance. Such practices 
are prohibited under the Competition Act and sanctionable by financial penalties.   
5.45.  Abusive conducts on the part of enterprises which a re in position of dominance are in 
contravention of the Competition Act. Such abusive conducts can be either of exclusionary or 
exploitative nature. Exclusionary conducts include predatory price, anti -competitive  discounts, tying 
and bundling, and exclusiv e dealing. Exploitative conducts primarily capture excessive pricing. The 
CC can impose behavioural or structural remedies through directions on dominant enterprises found WT/TPR/G/ 417 • Mauritius  
 
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  to be involved in such practices. Mergers and acquisitions which substantially lesse n competition in 
any market in Mauritius are contrary to the Competition Act and these may be blocked or otherwise 
subject to conditions by the CC.  
5.46.  For the purposes of the administration of the law, the Competition Act has provided for two 
distinct organs within the CC to assume the separate functions of investigation and determination 
of matters.  The investigatory powers are vested with the office of the Executive Director. For the 
purposes of investigations, the latter has the powers to re quire attendance to meetings, require the 
production of information and conduct search and seizure following a search warrant.  
5.47.  The function of determining the existence of restrictive business practices rests with  
five Commissioners. After taking cognizan ce of the report of investigation by the Executive Director 
and hearing the parties, the Commissioners can impose directions on enterprises found to have 
infringed the provisions of the Competition Act. Through the directions, the Commissioners can 
impose remedies and/or financial penalties in relation to the anti -competitive  practices.  
5.48.  The CC is involved in enforcing competition law on the regional front.  Pursuant to the 
Memorandum of Understanding (MOU) entered with the COMESA Competition Commission (CCC ), 
the CC has thus far reviewed more than 100 cross -border mergers within the region. It also 
collaborates with the competition authorities of SADC members and bilaterally with agencies such 
the Competition Commission of South  Africa  (CCSA) and the Fair-Trading  Commission of the 
Republic of Seychelles (FTC). The CC has existing MOUs with CCSA and FTC.  
5.49.  The CC is actively contributing to formulating regional competition policy at the level of the 
Tripartite (COMESA -SADC -EAC) F TA and the African Continental FT A. The CC also actively 
participates at the level of the International Competition Network (ICN) and African Competition 
Forum (ACF) for capacity -building in competition law and policy.  
5.7  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 practices 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.  
5.51.  A consolidated Trade Remedies legislation covering anti -dumping, countervailing measures 
and safeguards (under one enactment) is now being finalized and is expected to be introduced in 
the National Assembly shortly.  
5.8  Trade in Services  
5.52.  Over t he last few decades, Mauritius has undergone remarkable structural transformation, 
with the relative contributions of the agricultural sector to the GDP declining and that of 
manufacturing and service sectors increasing considerably. Today, the services se ctor accounts for 
over 75% of the Mauritius GDP, employs some 75,000 people directly.  
5.53.  The development of the services sector was cent red around tourism services, financial 
services and telecommunication services.  Mauritius has taken commitments in these se ctors 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 " enclaves.  
5.54.  Mauritius is also engaged with key emergin g economies to liberali ze the services sector and 
facilitate the movement of service suppliers.  
5.55.  During the review period , Mauritius has been actively involved in trade in services negotiations 
on various fronts, namely the Trade in Services Agreement (TiSA ) involving 23 Members of the WTO, 
at regional levels (SADC and COMESA) as well as at the bilateral level with India and China. With 
respect of the African Continental Free Trade Area (AfCFTA), negotiations on the five priority services WT/TPR/G/ 417 • Mauritius  
 
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  sectors (transport,  communication, financial, tourism and business services) have already started. 
Negotiations are also well underway with the European  Union  in the context of the Economic 
Partnership Agreement.  
5.56.  These agreements are expected to create new opportunities in s ectors such as financial 
services, tourism, education, health, distribution, ICT and professional services.  They will also pave 
the way for professional bodies to conclude mutual recognition of qualifications in sectors such as 
architecture, engineering, medical, dental, accounting and auditing amongst others.   
6  MULTILATERAL TRADE AND REGIONAL TRADE AGREEMENTS  
6.1  WTO  
6.1.  Mauritius, as a founding member of the WTO remains committed to the multilateral trading 
system. It has been actively participating in the ongoing negotiations on several important issues 
since the last Trade Policy Review (TPR).  
Fisheries Subsidies  
6.2.  As a Small Island Developing State (SIDS), the blue economy is a key economic pillar for 
Mauritius. The fisheries sector accounts for arou nd 19% of national exports and 1.3% of GDP. 
However, the sector has yet to be developed to its full potential due to capacity constraints. It would 
require policy space and flexibility to be able to support the development of the sector.   
6.3.  In this respect, Mauritius tabled proposals on key issues of interest to Mauritius in the ongoing 
negotiations, such as Territoriality and Technical Assistance and Capacity -Building.  
Services Domestic Regulation  
6.4.  Mauritius has been actively participating in the discussions  on Services Domestic Regulations 
and joined the Joint Initiative in July 2020. Mauritius also submitted its indicative draft schedule on 
9 July 2020.  
6.5.  Mauritius believes that a sound and conducive regulatory framework on trade in services is 
important for its development.  Given that Mauritius has recently been embracing higher value -added  
services and activities, there are continuous improvements in domestic legal and administrative 
frameworks to facilitate trade in services.  
6.6.  The implementation of the dome stic regulation disciplines, which contain core provisions to 
improve efficiency, would help to further improve the business climate and send a stronger signal 
to service providers and investors.  
Investment Facilitation for Development  
6.7.  Mauritius formally joined the Joint Statement Initiative in June 2020.  
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 u p of a Business Obstacle Alert Mechanism (BOAM).  
6.9.  The proposal on risk management techniques aims at facilitating investment by assessing 
low-risk investment projects quicker than high  risk investment projects, which would require a more 
in-depth assessment. The principle of "silence is consent" is meant to improve transparency and 
predictability, by speeding up processing time of applications. Finally, the BOAM will improve 
transparency  by providing a platform for investors to communicate with policy makers to resolve 
issues faced in their investment projects. The platform will also assist policy makers in keeping 
records of, and addressing structural problems faced by investors.  WT/TPR/G/ 417 • Mauritius  
 
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  Micro Small and Medium Enterprises (MSMEs)  
6.10.  Mauritius has, since 2018, participated actively in the discussions on MSMEs. Mauritius 
supported and co -sponsored the package of declaration/recommendations, which aims at enhancing 
MSMEs ' access to market and regulato ry information, skills development opportunities and access 
to finance, as well as promote the inclusion of MSME -related dimensions in domestic rulemaking.  
6.11.  Mauritius considers that the initiative on MSMEs is key to promoting MSME 's participation in 
interna tional 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 which Government have been providi ng to the sector.  
6.12.  For the year 2019, SMEs contributed to an estimated 25.7% of Gross Value Addition and 
48.9% to employment creation. However, MSMEs have been severely impacted by the C OVID -19 
pandemic and are facing a number of challenges including acces s to finance, difficulties to access 
the regional and international markets and low technology uptake. As from 2017, a 10 -year Master 
Plan for the SME sector is being implemented. One of the main targets of the Master Plan is to raise 
SMEs contribution to GDP to 52% and increase SMEs exports to 18% by 2026.  
Information Technology Agreement (ITA II)  
6.13.  Mauritius is also a party to the Ministerial Declaration on Trade in Technology Products, also 
known as the Information Technology Agreement (ITA), and was one of the 25 countries involved 
in its expansion in 2015.  
6.14.  In accordance with the ITA II, Mauritius eliminated duties on a list of additional 201 IT 
products. A large part of the tariff liberali zations occurred instantaneously upon entry into force of 
the agr eement in 2016. For some sensitive products, tariff reductions were staged over a period of 
4 years.  
Trade in Services Agreement  
6.15.  Mauritius joined the Trade in Services Agreement (TISA) negotiations in July 2015 with the 
aim of creating better conditions fo r the further development of the services sector in the country, 
open up market access opportunities for local service providers and promote FDI in the sector. An 
ambitious market access offer covering 16 sectors and sub -sectors  was also submitted in the c ontext 
of these negotiations. However, the TISA negotiations are stalled since 2016.  
6.2  Notifications Under the WTO  Agreement s 
6.16.  With a view to increasing transparency in its trade regime, Mauritius is up to date in terms of 
compliance with its notification's  obligations. During the review period , Mauritius submitted to the 
WTO a number of notifications covering a wide range of agre ements.  
Table 6.1 Summary of notifications submitted during the review period  
Agreements  Number  of notifications under the 
review period  
Agreement on Agriculture  
Article  18.2- Domestic Support  5 
Article  18.2 – Export Subsidy  4 
General Agreement on Trade in Services  
Article  III:3 1 
Agreement on Import Licensing Procedures  
Article  7.3- Replies to questionnaire on import licensing procedures  5 
Article  1.4 (a)  1 
Agreement on Subsidies and Countervailing Measures  (SCM)  
Article  18.5 and 23.6  1 
Article  XVI of GATT and Article  25 of the SCM  Agreement  1 
Article  27.4  4 
Agreement on Technical Barriers to Trade  
Article  2.9.2  4 
Article  2.10.1  3 WT/TPR/G/ 417 • Mauritius  
 
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  Agreements  Number  of notifications under the 
review period  
Agreement on the Application of Sanitary and Phyto -Sanitary Measures  
Emergency Notification  5 
Regular Notification  1 
Agreement on Trade -Related Aspects of Intellectual Property Rights  
Article  63.2 1 
Checklist issue on enforcement  1 
Trade Facilitation Agreement  
Notification under Article  16 2 
Notification under Article  16.1(b)  1 
Notification under Article  22.3 1 
Notification under Article  1.4,10.4.3,10.6.2 and 12.2  2 
Quantitative Restrictions  
QR – (G/L/59) – Biennial  5 
Regional Trade Agreements  
Paragraph 4(a) of the Enabling Clause  
Article  V:7(a) of GATS  
Article  XXIV:7(a) of GATT  1994 2 
2 
3 
State Trading Enterprises  
Article  XVII:4 of GATT  1994(Biennial ) 3 
Source:  Compiled by Ministry of Foreign Affairs, Regional Integration and International Trade . 
6.3  Regional Trade (SADC, COMESA, TRIPARTITE, AfCFTA)  
6.3.1   SADC Free Trade Area 
6.17.  The SADC region is a market of about 345 million people and comprises 16 member States. 
Preferential trade in SADC is conducted under the SADC Proto col on Trade which was signed by 
SADC member States in August 1996. However, implementation of the Protocol started in 2000. 
SADC formally launched its Free Trade Area (FTA) at its Heads of States Summit held in South  Africa , 
on 17  August  2008. Accordingly , 85% of all intra -SADC trade became duty -free and it was agreed 
that the remaining 15% would be liberali zed by 2012. In January 2014, Mauritius completed 
liberali zation of its tariffs within SADC.  
6.18.  Mauritius extends duty -free and quota -free treatment to a ll SADC member States except for 
Angola, Democratic Republic of Congo and Comoros which have not yet ratified the SADC Protocol 
on Trade. Table 6.2 shows the trend of trade between Mauritius and the SADC region for the period 
2014 to 2020.  
Table 6.2 Mauritius trade with SADC, 2014 –20 
(MUR '000) 
Year  Total exports to SADC  Total imports from SADC  
2014  12,320,854  14,953,636  
2015  14,651,059  16,600,293  
2016  13,469,434  18,747,288  
2017  12,874,440  22,061,029  
2018  13,368,325  22,712,894  
2019  13,365,485  21,588,014  
2020 (Provisional)  12,963,608  16,337,668  
Source:  Statistics Mauritius . WT/TPR/G/ 417 • Mauritius  
 
- 46 - 
 
  Chart 6.1 Mauritius trade with SADC, 2014 –20 
 
Source:  Statistics Mauritius .  
6.19.  At the time when implementation of the SADC Trade Protocol started in year 2000, Mauritius 
exports to the SADC region was to the tune of MUR 700 million. Exports grew to reach 
MUR 13.3 billion in 2019. Imports from the SADC region also increased significan tly and an increase 
of 45% was experienced from MUR 14.9 billion in 2014 to MUR 21.6 billion in 2019.   
6.20.  Both exports to and imports from the SADC region were adversely  impacted in 2020 due to 
the global COVID ‑19 pandemic. In 2020, exports to SADC reduced to  MUR 12.9 billion whereas 
imports from SADC decreased sharply to MUR 16.3 billion.  
6.21.  While the main export markets within SADC are Republic of South  Africa  (52.1%) and 
Madagascar (35%), the main supplier from the SADC region is the Republic of South  Africa  which 
account for 74.3% of imports.  
6.22.  Since 2015, Mauritius has made some promising effort to diversify its exports portfolio to the 
SADC region. It has started to export more varieties of articles of apparel of cotton and of synthetic 
fibres; plates, sheets,  films, foils and strips of plastics; automatic teller/banknote dispenser 's 
machines, various types of animal feed; shoelaces ; articles of glass fibres, amongst others.  
6.23.  Mauritius has also started to export 'Uncombed single cotton yarn ' to Eswatini since 20 17. 
Since 2018, it has been exporting some 'White sugar ' and 'Stoppers, lids, caps and other closures 
of plastics ' to Namibia.  
6.24.  Regarding imports, Mauritius expanded the range of products imported from the SADC region 
to include various breeds of live bovin e cattle; other types of wine of fresh grapes; round bar/rod of 
free cutting steel; mandarins; waters; wood of pine and eucalyptus; frozen octopus; milk and cream, 
amongst others.  
6.25.  Mauritius continued to import mainly from South  Africa , Madagascar and Seyc helles. 
However, since 2015, imports of cotton from Zambia and Zimbabwe (around 14.2 %) have 
increased.   
Trade in Services  
6.26.  Mauritius is actively participating in the negotiations for the liberalization of trade in services 
at the level of SADC. Negotiation s in the first six priority services sectors (communications, financial, 
05.000.00010.000.00015.000.00020.000.00025.000.000
2014 2015 2016 2017 2018 2019 2020
Total Exports to SADC Total Imports from SADCChart 6.1 Mauritius trade with SADC, 2014 –20
Source: Statistics Mauritius WT/TPR/G/ 417 • Mauritius  
 
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  tourism, transport, construction  and energy -related services) have been finali zed and approved by 
the Council of Ministers of Trade. Mauritius is now engaged in the negotiations of Phase II issues 
which include business services and distribution services.  
6.3.2   COMESA Free Trade Area 
6.27.  COMESA is a market of 400  million people and comprises 21 member States, including Tunisia 
and Somalia who joined in 2018.  
6.28.  The COMESA FTA was  launched on 31st  October  2000 when nine of the member States 
namely Djibouti, Kenya, Madagascar, Malawi, Mauritius, Sudan, Zambia and Zimbabwe eliminated 
their tariffs on COMESA originating products, in accordance with the tariff reduction schedule 
adopte d in 1992. This followed a trade liberalization programme that commenced in 1984 on 
reduction and eventual elimination of tariff and non -tariff barriers to intra - regional trade.  
6.29.  At present, there are 16 member States participating in the COMESA FTA. Mauri tius extends 
90% tariff reduction on MFN rates to COMESA member States not in the FTA.  
Table 6.3 Mauritius trade with COMESA, 2014 -20 
(MUR  '000) 
Year  Total Exports to COMESA  Total Imports from COMESA  
2014  6,959,806  5,093,603  
2015  8,026,184  6,207,480  
2016  8,297,300  7,344,985  
2017  8,246,891  8,700,322  
2018  7,917,180  7,088,701  
2019  8,335,512  7,968,280  
2020 (Provisional)  7,596,840  5,801,378  
Source:  Statistics Mauritius . 
Chart 6.2 Mauritius trade with COMESA, 2014 -20 
 
Source:  Statistics Mauritius.  
6.30.  For the year 2014, total exports to COMESA countries amounted to MUR 6.9 billion against 
MUR 5.09 billion worth of imports, resulting in a favourable  balance of around MUR 1 billion for 
Mauritius.  
6.31.  Between 2014 and 2020, total exports from Mauritius to COMESA countries increased by 9.1% 
and total imports increased by some 13.8%. In 2020, exports to COM ESA member states attained 
01.000.0002.000.0003.000.0004.000.0005.000.0006.000.0007.000.0008.000.0009.000.000
2014 2015 2016 2017 2018 2019 2020
Total Exports to COMESA Total Imports from COMESAChart 3. Mauritius trade with COMESA, 2014 -20
Source: Statistics Mauritius WT/TPR/G/ 417 • Mauritius  
 
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  MUR 7.5 billion while imports from these countries amounted to MUR 5.8 billion, resulting in a trade 
surplus of MUR 1.7 billion. Madagascar was the main buyer with a share of 56.2%. Our main 
suppliers were Seychelles (28.1%), Mad agascar (18.9%), Kenya (18.1%) and Egypt (17.9%).  
Diversification of Exports and Imports  
6.32.  Mauritius ' top exports in 2014 were looped piled and plain-woven  cotton fabrics, batteries and 
cells, uncooked pasta and animal feed. Between 2014 and 2019, Mauritiu s has diversified its exports 
which now include raw cane sugar, dyed cotton fabrics, TV apparatuses, and telephones among 
others.  
6.33.  On the other hand, the top imports for 2014 were cigarettes, frozen tunas, cotton, bars and 
rods and food preparations. Betwee n 2014 and 2019, the imports of Mauritius from COMESA have 
expanded to include vanilla, soyabean and sunflower oil, pine and sanitary towels.  
COMESA COVID 19 Guidelines  
6.34.  In 2020, COMESA member States also adopted a Guidelines for the Movement of the Goods 
and Services during the COVID -19 pandemic. The guideline serves as a temporary facilitation 
mechanism for member States to be able to trade with each other, hassle -free despite the 
restrictions and challenges caused by the COVID -19 pandemic. These mainly i nclude customs 
cooperation such as the acceptance of digital export/import documents by customs due to the 
increased delay and cost for sending original documents abroad.  
COMESA Trade in Services  
6.35.  Mauritius has taken commitments in three sectors namely communication, financial and 
tourism services at the WTO. In COMESA, Mauritius has taken commitments in additional sectors. 
The first round of COMESA services negotiations was completed in 2014. COMES A has prioritized 
and negotiated schedules of specific commitments in four priority sectors of communication, 
financial, tourism and transport. Schedules of Specific Commitments for 11  member States namely,  
Burundi, Djibouti, Egypt, Eswatini, Kenya, Malawi , Mauritius, Seychelles, Sudan, Uganda and Zambia 
were adopted by the Council of Ministers and gazetted in 2014.  
6.36.  For the second round, three sectors have been identified, namely energy, business, and 
construction and related engineering services. Mauritiu s has already submitted its schedule of 
commitments in these additional priority sectors.  
6.37.  During COMESA negotiations on Trade in Services, member States are encouraged to consider 
making GATS plus commitments and commercially meaningful market access offe rs as per the 
COMESA Negotiations Guidelines on Trade in Services. Mauritius has taken GATS plus commitments.  
6.3.3   Regional export strategy  
6.38.  The growing exports to the Sub -Saharan Africa markets (via SADC and COMESA) represent 
considerable regional opportunities . The emergence of South  Africa , Madagascar and Kenya as major 
export destinations is indicative of this trend. Many opportunities exist in the COMESA and SADC 
markets. Regional opportunities exist for some selected manufacturing sub -sectors including text iles 
and clothing, food processing, medical instruments/ products, and jewellery. The Government is 
presently looking at ways on how to respond positively to the regional export strategies by 
addressing issues relating to industry foundations and upgrading  of value chains (labour market 
adjustments, certification for standards, improvement of logistic infrastructure, product 
diversification, process upgrading and higher value -added  production).  
6.3.4   Warehousing project  
6.39.  To give a further boost to exports to Afri ca, 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 to act as a distribution cent re for the 
neighbour ing countries. The project is already operational.  WT/TPR/G/ 417 • Mauritius  
 
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  6.3.5   COMESA -EAC-SADC Tripartite Free Trade Area 
6.40.  The COMESA -EAC-SADC Tripartite Free Trade Area (TFTA) aims at laying the basis for the 
synchronization and harmonization of trade policies among member/partner st ates belonging to 
COMESA, SADC and EAC by establishing an enlarged Free Trade Area as mandated by the Tripartite 
Heads of State Summit in 2008. The Tripartite FTA integration process that is anchored on 
three  pillars namely, Market Integration based on the  Tripartite FTA, Infrastructure Development to 
enhance connectivity and reduce costs of doing businesses, and Industrial Development to address 
productive capacity constraints of member States. The TFTA represents an integrated market of 
29 countries with a combined population of some 700 million people and a total GDP of 
USD 1.4 trillion.  
6.41.  Mauritius signed the TFTA on 9  October  2017. So far, 10 countries namely South  Africa , 
Uganda, Egypt, Kenya, Rwanda, Burundi, Botswana, Namibia, Eswatini and Zambia have ratified the 
Agreement. The Agreement will come into force after 14 instruments of ratification have been 
deposited. Mauritius will ratify the Agreement after negotiations  on rules of origin and market access 
have been completed.  
6.42.  While negotiations on the core text of the TFTA as well as eight Annexes have been concluded, 
the negotiations on the Rules of Origin (Annex 4) and Elimination of import duties (Annex 1) annexes 
are yet to be finali zed.  
6.43.  Mauritius has already submitted its market access offer to TFTA Member/Partner States and 
has requested consultations with non -FTA Members namely Angola, DRC, Ethiopia, Eritrea and 
Somalia with which it will engage into market acces s negotiations.  
Trade in Services  
6.44.  Trade in Services negotiations, which is part of Phase II negotiations under the 
COMESA -EAC SADC Tripartite FTA, started in July 2019. The Technical Working Group (TWG) on 
Trade in Services discussed the Rules of Procedure  for the negotiations, the draft negotiating 
modalities, identified priority sectors and the elements that will be included in the Tripartite Protocol 
on Trade in Services. An initial draft Protocol on Tripartite Trade in Services has been developed by 
the Tripartite Task Force and is currently under consideration by Member/Partner States.  
6.45.  Nine priority sectors were identified namely business, communication, construction, 
distribution, education, energy -related, financial, tourism and transport services. Co nsultations by 
Member States are going to identify the first seven sectors on which to launch market access 
negotiations and to develop regulatory frameworks.  
6.3.6   African Continental Free Trade Area (AfCFTA)  
6.46.  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 US D 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 
persons and investme nts; (ii)  expand intra -Africa trade; and (iii)  enhance Africa 's competitiveness 
and support its economic transformation.  
6.47.  Recent study by the World Bank estimates that the AfCFTA has the potential to increase 
intra-Africa trade by 81%, by the year 2035. The  AfCFTA will boost Africa 's income by 
USD 450 billion by 2035 (a gain of 7 %) while adding USD  76 billion to the income of the rest of the 
world. It is envisaged that merely trade in goods under the AfCFTA Agreement has the potential to 
boost intra -African formal trade by over 50 %. These benefits are estimated to be significantly larger 
still if trade in services is liberali zed and non -tariff barriers to trade on the continent are removed.  
6.48.  Estimates from the Economic Commission for Africa suggest that the A fCFTA has the potential 
both to boost intra -African trade by 52.3 % by eliminating import duties, and to double this trade if 
non-tariff barriers are also reduced Increase in Africa 's exports by USD  560 billion, mostly in 
manufacturing.  WT/TPR/G/ 417 • Mauritius  
 
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  6.49.  The launch of the ne gotiations in June 2015 was followed by impressive progress with the 
Agreement and the three Protocols namely (i)  Protocol on Trade in Goods, (ii)  Protocols on Trade in 
Services; and (iii)  Protocol on Dispute Settlement being signed in March 2018.  
6.50.  Mauriti us signed the Agreement establishing the AfCFTA in March 2018 and ratified same in 
September 2019.  
6.51.  Mauritius is already a signatory to two of the continent 's most extensive Regional Economic 
Communities (RECs), namely the Southern African Development Commu nity (SADC) and the 
Common Market for Eastern and Southern Africa (COMESA). AfCFTA, which englobes all the African 
RECs, will add further to the attractiveness of Africa as a place to do business. Mauritius can 
contribute significantly to the new African i mpetus by making available to investors and businessmen 
an ecosystem that makes it easier for them to do business with Africa. The implementation of the 
AfCFTA Agreement will also offer opportunities for Mauritian enterprises to integrate the regional 
value chain, promote both trade and investment with the African Continent.  
6.52.  A recent report of the Economic Commission for Africa (ECA) highlights that African countries 
over the longer -term must use the AfCFTA to create regional value chains for Africa to bet ter serve 
its own health market estimated to be worth USD 259 billion annually. Mauritius, specifically, has 
identified the pharmaceutical industry as a new niche industry to develop in its Mauritius National 
Vision 2030 and in the Government Programme 2020 -2024. Against this current context, it will be 
timely and re levant for the Government of Mauritius to explore alternative trade and investment 
opportunities that the AfCFTA has to offer.  
6.53.  As a result of the AfCFTA, Mauritius will gain up to 7% of GDP from Tariffs and NTMs 
elimination and implementation of Trade faci litation measures by 2035.  
Chart 6.3 Welfare gains ( income) due to AfCFTA in 2035  
 
Source:  Estimates, World Bank study team . 
6.54.  Mauritius currently imports more than it exports from Africa. Exports in the year 2019 were 
around USD  450 million, while imports were over USD  700 million. For the year 2019, 82% of 
Mauritius ' total exports to Africa went to four countries, namely South  Africa  (53%), Madagascar 
(14%), Kenya (8%) and Seychelles (7%).  
0%2%4%6%8%10%12%14%
Cote D’Ivoire
Zimbabwe
Kenya
Namibia
Congo, Dem. Rep.
Tanzania
Ethiopia
Cameroon
Morocco
Burkina Faso
Mauritius
Egypt, Arab Rep.
Tunisia
Ghana
Senegal
Botswana
Zambia
Nigeria
South Africa
Uganda
Rwanda
Madagascar
Mozambique
Malawi
Total AFCFTA
Tariffs, NTBs and TF Tariffs and NTBs Tariffs onlyChart 6.2 Welfare Gains (Income) due to AfCFTA in 2035
Source: Estimates, World Bank study teamWT/TPR/G/ 417 • Mauritius  
 
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  6.55.  Main products exported to Africa include textile and foodstuffs. However, as per ITC database, 
products with greatest export potential from Mauritius to Africa are men's trousers and shorts of 
cotton, cane or beet sugar and chemically pure sucrose, and T -shirts, vests o f cotton, knit/crochet.  
6.56.  Mauritius is currently working towards the development of a national response strategy to tap 
into the opportunities arising under the AfCFTA. The Strategy will aim at providing guidance on how 
Mauritius could enhance its economic diversification and maximi ze trade in goods and services, 
including on markets not yet explored. It will also outline possible ways in which Mauritius can source 
raw materials from the Continent with a view to developing value chains.   
African Continental Free Trade Area - Trade in Services  
6.57.  To harness the huge potential in service sectors, AU member States have decided to 
progressively liberalize services under the AfCFTA. Five priority services sectors namely, business 
services, communication services, transport services, tourism services and financial services have 
been identified as priority sectors. A mixed approach combining the scheduling of specific 
commitments as under GATS, on the one hand, with regulatory cooperation, on the other hand has 
been agreed as the negotiating modalities.  
6.58.  Negotiations for specific commitments in services sectors are still ongoing. According to the 
AfCFTA roadmap, the schedules of specific commitments shall be finalized and adopted by 
January  2022.  
6.3.7   Interim economic partnership agreement with the E uropean Union 
6.59.  Mauritius is implementing an interim Economic Partnership Agreement (IEPA) with the EU as 
from 14  May 2012 along with four other Eastern Southern African (ESA) States namely Comoros, 
Seychelles, Madagascar and Zimba bwe.  
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.  
Table 6.4 Trade between Mauritius and the EU , 2014 -20 
(MUR million)  
Year  2014  2015  2016  2017  2018  2019  2020  
(Provisional)  
Mauritius 
exports to the 
EU 37,196  34,813  35,581  34,009  28,841  25,528  26,192  
Mauritius 
imports from 
the EU  35,746  34,378  37,539  42,496  43,309  47,034  39,180  
Trade balance  1,450  435 (1,958)  (8,487)  (14,468)  (18,506)  (12,988)  
Source:  Statistics Mauritius . WT/TPR/G/ 417 • Mauritius  
 
- 52 - 
 
  Chart 6.4 Trade between EU and Mauritius  
 
Source:  Statistics Mauritius . 
Table 6.5 Mauritius exports to selected EU individual countries for year , 2014–20 
Country  2014  (MUR)  2019 (MUR)  2020 MUR 
(Provisional)  
Austria  367,685,753  75,069,525  131,579,541  
Belgium  2,248,456,204  996,765,407  1,207,003,208  
Bulgaria  28,809,142  109,027,636  116,071,865  
Germany  725,833,152  1,379,611,092  1,148,302,930  
Denmark  208,223,250  215,503,406  225,030,570  
Spain  4,260,157,788  2,937,423,821  3,145,209,711  
France  9,202,978,327  6,271,053,122  4,868,415,225  
United Kingdom  10,902,631,034  7,328,053,497  6,114,779,753  
Italy  5,243,645,993  3,643,556,824  3,960,698,968  
Netherlands  2,055,412,342  2,600,722,811  2,685,890,755  
Poland  242,559,670  190,077,576  181,496,805  
Portugal  292,012,650  606,019,900  305,649,881  
Sweden  188,645,450  330,621,043  315,089,815  
Source:  Statistics Mauritius . 
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 -traditional 
EU trading partners. Efforts are being deployed for structured marketing activities in non -EU 
traditional markets.  
6.62.  Talks with the EU on the deepening of the IEPA was l aunched in October 2019. Negotiations 
covers 13 issues including Trade in services, Investment, Competition policy, Trade and Sustainable 
Development, Trade facilitation amongst others. The deepening of the Agreement is vital to Mauritius 
since an ambitiou s Agreement will create new opportunities both for goods and Services.  
6.3.8   United Kingdom (UK) – Eastern Southern Africa (ESA) Economic Partnership 
Agreement (EPA)  
6.63.  Mauritius and the U nited Kingdom  signed the UK -ESA EPA on 31  January  2019. The 
agreement which is a continuity agreement based on the EU –ESA interim Economic Partnership 
Agreement (iEPA), entered into force on 1  January  2021.   
-30.000-20.000-10.000010.00020.00030.00040.00050.00060.000
2014 2015 2016 2017 2018 2019 2020
Mauritius exports to the EU Mauritius imports from the EU Trade balanceChart 6.3 Trade between EU and Mauritius
Source: Statistics Mauritius (MUR million)WT/TPR/G/ 417 • Mauritius  
 
- 53 - 
 
  6.64.  The UK -ESA EPA contains three  chapters namely Trade in Goods, Fisheries and Development 
Cooperation. The provisions of the A greement are similar to those of the EU –ESA iEPA, allowing 
Mauritius to benefit duty -free and quota -free access for all products on the UK market. The 
Agreement also allows cumulation  of rules of origin with the EU.  
6.65.  The UK is one among the main trading par tners of Mauritius. In 2020, Mauritius exports to 
the UK amounted to approximately MUR  6.1 billion, with a partner share of 10.10 % worldwide and 
23.34 % within the EU.  
6.66.  Table 6.6 below provides a summary of the trade flows between Mauritius and the 
United Kingdom from 2014 to 2020 . 
Table 6.6 Mauritius -UK bilateral trade 
(MUR million)  
Year  Exports to UK  
(MUR)  Imports from UK  
(MUR)  
2014  10,903  3,048  
2015  10,696  3,678  
2016  9,382  3,595  
2017  8,469  3,811  
2018  7,546  4,261  
2019  7,328  6,016  
2020 
(Provisional)  6,115  3,264  
Source:  Statistics Mauritius . 
6.67.  Mauritius ' total exports decreased by approximately MUR 1.2 billion from 2019 to 2020. 
Imports from the U nited Kingdom  also decreased by some MUR 2.7 billion during the same period. 
This may be due to the impact of the COVID -19. 
6.68.  Further noted that while exports to the United Kingdom  registered a fall of some MUR 3 billion 
between 2014 and 2019, imports on the other hand i ncreased by a similar amount, from 
MUR 3 billion in 2014, a 100% increase.  
Chart 6.5 Mauritius trade with United Kingdom  
(MUR  million ) 
 
Source:  Statistics Mauritius  
02.0004.0006.0008.00010.00012.000
2014 2015 2016 2017 2018 2019 2020
Exports to UK Imports from UK Trade BalanceTable 6.6 Mauritius -UK Bilateral Trade
Source: Statistics Mauritius (MUR million)WT/TPR/G/ 417 • Mauritius  
 
- 54 - 
 
  6.3.9   Africa Growth and Opportunity ACT (AGOA)  
6.69.  Mauritius is a beneficiary of AGOA which provides duty -free market access to the 
United  States  for some 6 ,500 qualifying products produced in designated Sub -Saharan African (SSA) 
beneficiary countries.  
6.70.  The AGOA has had a very positive impact on Mauritius t rade to the U nited States and has 
particularly helped the apparel sector to flourish and become vertically integrated. The table below 
depicts trade between the US and Mauritius. The main products exported were textiles, live animals, 
sugar and fish. Howev er, over the years, there has been some diversification of exports to include 
cut diamonds, seafood, sugar, spectacles and sunglasses.  
Table 6.7 Trade with United  States , 2014–20 
Year  Total imports ( c.i.f.) MUR Exports ( f.o.b. ) under AGOA MUR  
2014  2,657,580,162  8,515,094,828  
2015  2,693,230,462  9,091,971,108  
2016  3,491,321,726  8,739,480,153  
2017  4,288,142,470  8,035,201,984  
2018  4,663,392,028  8,014,540,240  
2019  4,009,296,890  7,106,477,289  
2020  2,723,916,107  5,844,403,906  
Source:  Statistics Mauritius . 
6.71.  The AGOA scheme is supposed to be in place till 2025. The previous US Administration had 
already indicated that it was unlikely that AGOA preferences would be renewed in its present form. 
Rather, t he US would negotiate bilateral FTAs with interested African regions or countries. As such, 
Mauritius expressed interest to negotiate a bilateral FTA with the US.  
6.3.10   Mauritius and U S Trade and Investment Framework Agreement (TIFA)  
6.72.  The TIFA between Mauritius and the U S was signed on 18  September  2006. It provides a 
platform for the two countries to brainstorm on a broad range of trade and investment issues.  
6.73.  Discussions take place on the basis of a Work Plan which consists of 14 areas of cooperation 
namely, tr ade and investment promotion in competitive sectors, enhancing private sector linkages, 
coordinating on AGOA implementation, promoting Intellectual Property Rights (IPR), enhancing 
trade in services, trade in fish and seafood sectors, strengthening agri -business linkages, amongst 
others.  
6.3.11   Accelerated Programme for Economic Integration (APEI)  
6.74.  The Accelerated Programme for Economic Integration (APEI ) is a programme initiated by five 
countries from within COMESA and SADC namely Malawi, Mauritius, Mozambique, Seychelles and 
Zambia. The APEI programme is founded on five pillars: improvement of business regulatory 
environment, elimination of barriers to trade in goods, promotion of trade in services, improvement 
in trade facilitation and Peer  to Peer learning and capacity -building.  
6.75.  A Memorandum of Understanding to Facilitate the Movement of Business Persons and 
Professionals (MOU) was signed in September 2016 by Malawi, Mauritius, Seychelles and Zambia. 
Under this MOU, a Mutual Recognition Agreement (MRA) between the Competent Authorities for 
Professional Accountants and Auditors was concluded in 2018 to facilitate the mobility of Professional 
Accountants and Auditors.  
6.76.  Additionally, the MRA encourages the improvement of standards of education/training and 
facilitates the exchange of information in order to promote the adoption of best practices on 
standards of accountancy, professional qualifications and pr ofessional practice within the APEI WT/TPR/G/ 417 • Mauritius  
 
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  countries. The objective now is to extend MRAs in other sectors such as Architecture and 
Engineering.  
6.4  Bilateral Trade Initiatives  
6.4.1   Mauritius -China Free Trade Agreement  
6.77.  Taking into account the fact that diplomatic relation between Mauritius and China dates back 
to 1972, both countries expressed the will to build a stronger economic and trade relationship by 
agreeing to conclude a comprehensive Free Trade Agreement. The objective was to create the 
necessar y conditions to increase the volume of bilateral trade and investment and to strengthen and 
expand the scope of economic cooperation between the two countries.  
6.78.  In 2016, a Joint Feasibility Study was undertaken by the Government of Mauritius and the 
People 's Republic of China to assess the potential benefits and challenges of a Free Trade Agreement 
between the two countries. According to the Joint Feasibility Study Mauritius' exports have the 
potential to increase by at least US D 318 million once the FTA ent ers into force.  
Table 6.8 Mauritius trade with China , 2014 -20 
(MUR  million ) 
Year  Mauritius exports to China  Mauritius imports from China  
2014  465 27,789  
2015  671 30,317  
2016  1,615  29,300  
2017  946 29,675  
2018  1,165  31,818  
2019  1,137  33,234  
2020 (Provisional)  934 27,573  
Source:  Statistics Mauritius . 
Chart 6.6 Mauritius trade with China , 2014 -20 
(MUR million)  
 
Source:  Statistics Mauritius.  
6.79.  Chart 6.6 shows the trend of Mauritius trade with China. For the year 2020, exports to China 
amounted to MUR 934 million against MUR 27,573  million worth of imports, resulting in a deficit of 
05.00010.00015.00020.00025.00030.00035.000
2014 2015 2016 2017 2018 2019 2020 (Provisional)
Exports ImportsChart 6.4 Mauritius trade with China 2014 -20
Source: Statistics Mauritius (MUR million)WT/TPR/G/ 417 • Mauritius  
 
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  MUR 26,639  million for Mauritius. Between 2014 and 2020, exports  from Mauritius to China 
increased by 101% and imports decreased by some 0 .8%.  
Entry int Force  
6.80.  FTA negotiations between Mauritius and China started in April 2018 and after four rounds, the 
negotiations were concluded in August 2018. The Free Trade Agreeme nt was signed in October 2019 
and implementation started on 1  January  2021.  
6.81.  The China -Mauritius Free Trade Agreement comprises 17 Chapters encompassing Trade in 
Goods, Rules of Origin, Sanitary and Phyto -sanitary Measures, Technical Barriers to Trade, Trad e 
Remedies, Trade in Services, Investment, Competition, Intellectual Property, Electronic Commerce, 
Economic Cooperation, Dispute Settlement, amongst others.  
6.82.  The FTA also contains annexes on market access for Goods schedules for Mauritius and China 
and Ser vices Market Access schedules for Mauritius and China.  
6.83.  Under the Free Trade Agreement, Mauritius benefits from duty -free access on the Chinese 
market on 8,547 products. This represents 96% of the Chinese tariff lines. Duties applicable on 
88% of these tariff lines were eliminated with immediate effect while the remaining tariffs would be 
eliminated over a 5 to 7 -year period. On the other hand, Mauritius would eliminate tariffs on 
148 tariff lines over a period of 5 years. This represents 2.5% of i ts tariff lines. Furthermore, under 
the FTA, Mauritius has been granted a Tariff  Rate Quota of 50,000 tonnes of special sugar at an 
in-quota  rate of 15%.  
6.4.2   Comprehensive Economic Cooperation and Partnership Agreement (CECPA)  with 
India  
6.84.  Mauritius and India la unched negotiations on a C ECPA in 2004. These negotiations were 
however put on hold in 2006 . 
6.85.  Talks on the CECPA resumed in 2016. After seven rounds of negotiations both sides concluded 
the agreement in 2020. The CECPA was signed on 22  February  2021 and imp lementation started on 
1 April 2021. The CECPA currently covers two main chapters namely Trade in Goods, Trade in 
Services.  
6.86.  India is an important trading partner. In 2020, India accounted for 9.5% in Mauritius ' total 
imports. Mauritius ' exports to India on  the other hand, accounted for 2.08% of its total exports.   
Table 6.9 Summary of trade flows between Mauritius and India , 2014 -20 
Source:  Statistics Mauritius . Year  Exports to India (MUR)  Imports from India (MUR)  
2014  503,929,787  37,224,986,606  
2015  744,613,001  29,822,404,814  
2016  566,496,281  27,292,159,620  
2017  511,539,871  29,646,240,736  
2018  893,740,590  35,160,973,112  
2019  848,170,875  27,578,537,861  
2020 
(prov.)  1,259,945,137  15,858,971,218  WT/TPR/G/ 417 • Mauritius  
 
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  Chart 6.7 Mauritius' trade with India  
(MUR million)  
 
Source:  Statistics Mauritius.  
6.87.  The (CECPA ) will further open up market opportunities by eliminating tariff or providing a 
significant margin of preference on key products of export interest to both sides. It is expected that 
the CECPA will help narrow the substantial trade gap as can be evidence from the trade figures, and 
open up the Indian services market to Mauritian service providers.  
6.4.3   Mauritius -Turkey Free Trade Agreement  
6.88.  A Free Trade Agreement (FTA) between Mauritius and Turkey was signed on 
9 September  2011 and entered into force on 1  June 2013. It provides duty -free and quota -free 
access on all industrial products and preferential access in terms of tariff rate quotas on a list of 
46 Agricultural products including tropical fruits, preserved vegetables, uncooked pasta, cake 
decoration, flow ers, fish and fish products, animal feed, spirits and beer amongst others.  
Table 6.10 Trade between Mauritius and Turkey  
 2014  2015  2016  2017  2018  2019  2020  
(Provisional)  CAGR 
(%) 
Imports  1,458  1,488  1,415  1,915 2,609 3,160  3,103  13 
Exports  145 123 68 65 25 66 46 -17 
Trade 
Balance 
Deficit  -1,313  -1,365  -1,348 -1,849  -2,584  -3,095 -3,057  15 
Source:  Statistics Mauritius . 
6.89.  Mauritius exports to Turkey has recorded a cumulative annual decline of 17% over the period 
of 2014 -20, and in the same period imports from Turkey recorded an increase of 13%.  
6.90.  A trade deficit of approximately MUR 3 billion was recorded in 2020, which were 
MUR 1.31 billion in the year 2014.  
6.91.  It is to be noted that since the entry i nto force of the FTA in 2013, Mauritius ' imports from 
Turkey have increased by 113%.  
-50.000-40.000-30.000-20.000-10.000010.00020.00030.00040.00050.000
2014 2015 2016 2017 2018 2019 2020
Exports Imports Trade balanceChart 6.5 Mauritius' trade with India
Source: Statistics Mauritius (MUR million)WT/TPR/G/ 417 • Mauritius  
 
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  Chart 6.8 Mauritius' trade with Turkey  
(MUR million ) 
 
Source:  Statistics Mauritius.  
6.4.4   Mauritius -Pakistan Preferential Trade Agreement  
Imposition of Regulatory Import Duties by Pakistan  
6.92.  In 2007, Mauritius and Pakistan signed a Preferential Trade Agreement (PTA) which entered 
into force in November 2007. The PTA eliminates duties on a list of some 232 agreed pro ducts. 
However, in 2017 following new internal regulations, Pakistan imposed regulatory import duties on 
more than 730 tariff lines, affecting tariff lines falling under the PTA which were already duty -free 
prior to the imposition of the import regulations .  
6.93.  Indeed, duty applicable to approximately 31 tariff lines out of 66 negotiated tariff lines for 
textiles and duty applicable to approximately 43 tariff lines out of 64 negotiated tariff lines for 
non-textiles products under the PTA have been modified and are now facing duties when exported 
from Mauritius.  
6.94.  Since 2017, exports from Mauritius to Pakistan have dropped significantly (by 91%). 
Furthermore, an import duty of 50% was introduced on soaps and detergents, which were the main 
export items  of Mauritius.  
6.95.  Mauritius hopes that following numerous calls on the Pakistani Authorities, the regulatory 
import duties would be eliminated.  
6.4.5   Mauritius – Indonesia Preferential Trade Agreement   
6.96.  Mauritius has initiated negotiations in 2019 on a Preferential Trade Agreement (PTA), with 
Indonesia. The Indonesia -Mauritius PTA will be the first trade agreement that Mauritius will sign with 
a Member of the Association of South East Asian Nations (ASEAN ).  
7  CONCLUSION  
7.1.  Mauritius is one of the most economically affected countries in the world due to the COVID -19 
pandemic. Nonetheless, the country did not have recourse to any protectionist trade measures, but 
rather continued on the path of reform. The only restrictive measure taken as from the beginning of 
this year is a complete ban on the production, imports and exports of single use plastic products. 
-4,000-3,000-2,000-1,00001,0002,0003,0004,000
2014 2015 2016 2017 2018 2019 2020
Imports Exports Trade Balance DeficitChart 6.6 Mauritius' trade with Turkey 
Source: Statistics Mauritius (MUR million)WT/TPR/G/ 417 • Mauritius  
 
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  This measure justified under Art icle XX of the Marrakesh Agreement is a demonstration, in essence, 
of the commitment of Mauritius to the protection of the environment, and to the promotion of 
sustainable and eco -friendly development.  
7.2.  The impact of COVID ‑19 on Mauritius as a SIDS, bears testimony to the economic vulnerability 
of these countries and to their exp osure to external shocks. It justifies the call for their recognition 
by the World Trade Organi zation as a distinct category of countries that require tailor made and 
specific special and differential treatment.  
7.3.  This call is further justified by the fact t hat most SIDS, which by virtue of the population have 
a relatively higher per capita GDP. In this regard, they are not eligible for certain vital benefits such 
as concessional financing, GSP preferences or even support to meet their category C obligations 
under the WTO  Agreement  on Trade Facilitation. Mauritius therefore relies on the support of WTO 
member States on this vital issue for the recognition of SIDS as a distinct category of countries.  
7.4.  The COVID ‑19 pandemic reinforces the need for collective acti ons to address both the health 
dimension and its economic fallout. Mauritius believes that the WTO has an important role to play in 
ensuring the accessibility of the COVID ‑19 vaccines to all on the basis of the principle of 
non-discrimination, and to ensur e that trade flows continue seamlessly. Mauritius remains fully 
committed to the objectives of the WTO and will work with all member States to reinforce the 
multilateral trading system.  
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