RESTRICTED  
  
WT/TPR/S/304  
17 September 2014  
(14-5196)  Page: 1/106  
Trade Policy Review Body   
 
TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
MAURITIUS  
This report, prepared for the fourth Trade Policy Review of Mauritius, has been drawn up by the 
WTO Secretariat on its own responsibility. The Se cretariat has, as required by the Agreement 
establishing the Trade Policy Review Mech anism (Annex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from Mauritius on its trade policies 
and practices.  Any technical questions arising from this report may be addressed to Jacques Degbelo 
(tel: 022 739 5583); Katie Waters (tel: 022 739 5067); and Michael Kolie (tel: 022 739 5931).  
 Document WT/TPR/G/304 contains the policy statement submitted by Mauritius. 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Revi ew Body on Mauritius. This report was drafted 
in English. WT/TPR/S/304 • Mauritius 
 
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  CONTENTS 
SUMMARY ....................................................................................................................... . 7 
1   ECONOMIC ENVIRONMENT ........................................................................................ 11  
1.1   Main Features of the Economy .................................................................................... 11 
1.2   Recent Econ omic Developments.................................................................................. 11 
1.3   Trade Performance ................................................................................................... 16 
1.4   Foreign Dire ct Invest ment ......................................................................................... 19 
2   TRADE AND INVESTMENT REGIMES ........................................................................... 22  
2.1   Genera l Framework .................................................................................................. 22 
2.2   Trade Agreements and Arrangements .......................................................................... 23 
2.2.1   WTO ................................................................................................................... . 23 
2.2.2   Regional Trad e Agreements (RTAs) .......................................................................... 23 
2.2.2.1   RTA developments since 2008 ............................................................................... 25 
2.2.2.1.1   Mauritius-Turkey RTA ........................................................................................ 26 
2.2.2.2   Interim Economic Partnership Agreement (IEPA) with the European Union ................... 26 
2.2.2.3   RTAs with ot her African countries .......................................................................... 26 
2.2.3   Preferential Trade Agreements ................................................................................. 28 
2.2.3.1   Generalized Syst em of Preferences (GSP) ............................................................... 28 
2.2.3.2   African Growth an d Opportunity Act (AGOA) ........................................................... 28 
2.2.4   Other regional cooper ation schemes an d agreements .................................................. 29 
2.3   Investme nt Regime .................................................................................................. 30 
2.3.1   Genera l framework ................................................................................................ 30 
2.3.2   Recent reforms ...................................................................................................... 32 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 33  
3.1   Measures Direct ly Affectin g Imports ............................................................................ 33 
3.1.1   Customs proced ures and valuation ........................................................................... 33 
3.1.2   Rules of origin .......................................................................................................  35 
3.1.3   Tariffs and ot her duties and ta xes ............................................................................ 35 
3.1.3.1   Gene ral features ................................................................................................. 35 
3.1.3.2   MFN a pplied tariffs .............................................................................................. 36 
3.1.3.3   Bindings ............................................................................................................  40 
3.1.3.4   Tariff preferences ................................................................................................ 40 
3.1.3.5   Tariff exemptions and concessions ......................................................................... 40 
3.1.3.6   VAT ................................................................................................................. . 41 
3.1.3.7   Excise duties ...................................................................................................... 42 
3.1.3.8   Ot her taxes ........................................................................................................ 43 
3.1.4   Import prohibitions, restrictions, an d licensing ........................................................... 43 
3.1.5   Anti-dumping, countervai ling, and safegu ard measures ............................................... 44 
3.1.6   Standards and othe r technical requirements .............................................................. 44 
3.1.6.1   Standards .......................................................................................................... 44 WT/TPR/S/304 • Mauritius 
 
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  3.1.6.2   Technical regulations ........................................................................................... 45 
3.1.6.3   Accreditation, confor mity assessment,  and marking ................................................. 46 
3.1.6.4   Other ............................................................................................................... . 46 
3.1.7   Sanitary and phyt osanitary requ irements .................................................................. 47 
3.1.7.1   Plants an d plant pr oducts ..................................................................................... 47 
3.1.7.2   Live animals ....................................................................................................... 48 
3.1.7.3   Food ................................................................................................................ . 48 
3.2   Measures Directly Affecting Exports ............................................................................. 48 
3.2.1   Registration and documentation ............................................................................... 48 
3.2.2   Export taxes, charges, an d levies ............................................................................. 48 
3.2.3   Export prohibitions, restrictions, and licensing ............................................................ 48 
3.2.4   Export subsidies, and duty and tax concessions .......................................................... 50 
3.2.4.1   Fr eeport scheme ................................................................................................. 50 
3.2.4.2   Freight rebate scheme ......................................................................................... 51 
3.2.4.3   Other schemes ................................................................................................... 51 
3.2.5   Export prom otion and marketing .............................................................................. 51 
3.2.6   Export finance and insurance ................................................................................... 52 
3.3   Measures Affectin g Production and Trade ..................................................................... 52 
3.3.1   Governme nt procurement ....................................................................................... 52 
3.3.2   In centives ............................................................................................................  55 
3.3.3   State trading, state-owned enterprises, and privatization ............................................. 57 
3.3.4   Competition policy and price controls ........................................................................ 59 
3.3.4.1   Competition policy .............................................................................................. 59 
3.3.4.2   Pric e contro ls ..................................................................................................... 61 
3.3.4.2.1   Maximum wholesal e and retail price scheme ........................................................ 61 
3.3.4.2.2   Maximum mark-up scheme ................................................................................ 61 
3.3.4.2.3   Maximum recomme nded retail price scheme ........................................................ 62 
3.3.5   Intellectual Property Rights (IPRs) ............................................................................ 62 
4   TRADE POLICIES BY SECTOR ..................................................................................... 65  
4.1   Agriculture, Fo restry and Fisheries .............................................................................. 65 
4.1.1   Agriculture ............................................................................................................ 65 
4.1.1.1   Overview ........................................................................................................... 65 
4.1.1.2   Selected product cate gories .................................................................................. 68 
4.1.1.2.1   Sugar .............................................................................................................  68 
4.1.1.2.2   Non-sugar products .......................................................................................... 69 
4.1.2   Fo restry  .............................................................................................................. . 72 
4.1.3   Fisheries ............................................................................................................... 73 
4.2   Energy .................................................................................................................. .. 75 
4.3   Manuf acturi ng .......................................................................................................... 78 
4.4   Services ................................................................................................................ .. 79 WT/TPR/S/304 • Mauritius 
 
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  4.4.1   Financial services ................................................................................................... 79 
4.4.1.1   Banks and non-bank deposit-taking institutions ....................................................... 80 
4.4.1.2   Insura nce .......................................................................................................... 82 
4.4.2   Telecommunications ............................................................................................... 83 
4.4.3   Transport .............................................................................................................  87 
4.4.3.1   Maritime ............................................................................................................  87 
4.4.3.2   Air transport ....................................................................................................... 88 
4.4.4   Tourism ................................................................................................................ 90 
REFERENCES .................................................................................................................. 9 2 
5   APPENDIX  TABLES .................................................................................................... 94  
 
CHARTS 
 Chart 1.1 Product composition of merchandise trad e, 2007 an d 2013 ...................................... 17
 
Chart 1.2 Direction of merchandise trade, 2007 and 2013 ...................................................... 18 
Chart 2.1 U.S. imports from Maurit ius, 2013 ........................................................................ 29 
Chart 3.1 Simple average applied MFN tari ff rates, by HS se ction, 2007 and 2014  ..................... 37 
Chart 3.2 Breakdown of applied MFN tariffs, 2014 ................................................................. 38 
Chart 3.3 Tariff escalation by manufacturing sector, 2014 ...................................................... 39 
Chart 3.4 Development of  Mauritian Standards .................................................................... 45 
Chart 3.5 Procurement by spending cate gory, 2012 .............................................................. 53 
Chart 3.6 Procurement by type of suppl ier, 2012 .................................................................. 54 
Chart 4.1 Employment in the agriculture,  forestry and fish ing sector s, 2013 ............................. 65 
 
TABLES 
 Table 1.1 Selected macroeco nomic indicato rs, 2007- 13 ......................................................... 12
 
Table 1.2 Balance of payments, 2008-13 ............................................................................. 14 
Table 1.3 Exports and impo rts of servic es, 2008- 13 .............................................................. 19 
Table 1.4 Foreign direct in vestment flow s, 2007- 13 .............................................................. 20 
Table 2.1 RTAs in  force, 2014 ............................................................................................ 24 
Table 2.2 Regional cooperation schemes and agre ements, 2014 ............................................. 29 
Table 2.3 Foreign investme nt restrict ions, 2014 ................................................................... 31 
Table 3.1 Use of risk-m anagement ch annels , 2013 ............................................................... 34 
Table 3.2 ARC ca seload, 2008-13  ....................................................................................... 35 
Table 3.3 Revenue from customs duties , VAT and excise ta xes, 2007/ 08-201 3 ......................... 36 
Table 3.4 Structure of applied MFN tariffs in Maurit ius, 2007 an d 2014  .................................... 36 
Table 3.5 Mauritius tariff summa ry, 2014 ............................................................................ 38 
Table 3.6 Preferential tariff rate s, 2014  ............................................................................... 40 
Table 3.7 VAT collected on domestic  production and imports,  2008- 13 .................................... 42 
Table 3.8 Excise duties on domestic production and imports, 2013 .......................................... 42 WT/TPR/S/304 • Mauritius 
 
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  Table 3.9 Export permit  requiremen ts, 2014  ........................................................................ 49 
Table 3.10 Forms of certification under the freeport scheme ................................................... 50 
Table 3.11 Thresholds for CPB approval of procurements by publ ics agenci es, 2014 .................. 52 
Table 3.12 Value of procurem ent by procuring entity, 2012 .................................................... 53 
Table 3.13 Government procur ement bidding processes ........................................................ 54 
Table 3.14 IRP ca seload, 2008-13  ...................................................................................... 55 
Table 3.15 Selected  incentiv es, 2014 .................................................................................. 56 
Table 3.16 State Investment Corporation asset portfolio (December, 2013) .............................. 58 
Table 3.17 Imported commodities subject to the maximum mark-up scheme, 2014 ................... 62 
Table 3.18 Intellectual property protection, 2014 .................................................................. 63 
Table 4.1 Production of agricultural and agri-industrial products, 2008-13 ................................ 67 
Table 4.2 Incentives schemes for the food crop and livestock subsectors, 2013 ......................... 71 
Table 4.3 fisheries catch by local fishing vessels and aquaculture production, 2008-13 ............... 73 
Table 4.4 Targets for rene wable energy , 2010-2 025 ............................................................. 76 
Table 4.5 Sales revenues and average se lling price of el ectricity,  2013 .................................... 77 
Table 4.6 Non-EOE gross output  (main subsecto rs), 2008- 12 ................................................. 79 
Table 4.7 Composition of the banking sector, end-April 2014 .................................................. 80 
Table 4.8 Composition of the insurance sector, 2012 ............................................................. 83 
Table 4.9 Selected telecommuni cations indica tors, 2008 -13 ................................................... 86 
Table 4.10 Selected telephone and internet ta riffs 2008 -12 .................................................... 86 
Table 4.11 Port traffic,  2007- 13 ......................................................................................... 88 
Table 4.12 Air transport passe nger statisti cs, 2008- 13 .......................................................... 89 
Table 4.13 Foreign investment polic y in the touris m sector , 2014 ........................................... 91 
 
BOXES 
 Box 2.1 Investment-related treaties and international agreements , 2014 ................................. 31
 
Box 4.1 Multi-Annual Adaption Strategy  2006-2015, key areas of intervention .......................... 68 
Box 4.2 Food Security Strategic Plan 2013-2015, key areas of  interven tion .............................. 70 
 
APPENDIX TABLES 
 
Table A1. 1 Merchandise exports by produc t group, including re -exports, 2007-13 .................... 94 
Table A1. 2 Merchandise exports by dest inations, including re-exports , 2007-13 ....................... 95 
Table A1. 3 Merchandise import s by product gr oup, 2007 -13 ................................................. 96 
Table A1. 4 Merchandise imports by origins, 2007-13 ............................................................ 97 
 
Table A2. 1 Summary of the instit utional framework of Mauritius ............................................ 98 
Table A2. 2 Trade-related legislation, 2014 .......................................................................... 99 
Table A2. 3 WTO notifications, January 2008 to July 2014 .................................................... 101  
 
Table A3. 1 VAT-exem pt supplie s, 2013 ............................................................................ 102  WT/TPR/S/304 • Mauritius 
 
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  Table A3. 2 Zero-rated items under the VAT (Fifth schedule) ................................................ 104  
Table A3. 3 Import prohibitio ns, 2014 ............................................................................... 105  
Table A3. 4 Import permit requirements under the Consumer Protection (Control of 
Imports) Regulations ...................................................................................................... 106  
 
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  SUMMARY 
1. Mauritius is a small island with a relatively high standard of living, and it is classified as a 
high human development country by the UNDP. Good utilization of non-reciprocal trade preferences, sound economic policies, large investments in human capital, as well as socio-political 
stability, have contributed to improving the competitiveness of its economy, attracting large FDI 
inflows, and firming up its economic resilience. With 72% of GDP, and as a significant component 
of exports, the services sector plays an important role in the economy. Efforts are under way to 
further increase trade in services and create more  employment opportunities therein, with a view 
to mitigating the high unemployment caused partly by the decline in preferential access.  
2. Mauritius ranks well in various international indicators relating to governance, 
competitiveness and the business environment. It is  consistently one of the strongest performers 
in Africa. Its investment regime is open and transparent. Over the review period foreign equity 
caps have been removed in the tourism sector. They remain in: television broadcasting, sugar companies and diving centres. Foreign law firms may only practice foreign or international law or 
provide legal services in relation to non-judicial proceedings; further liberalization of legal services 
is envisaged. Property ownership by foreigners is also subject to restrictions. Efforts to improve the environment for trade and investment have included: measures to fast-track the processing of 
permit approvals for large investment projects and strengthened legal protection to investors. 
3. Despite the global economic crisis and weaker import demand from the EU, Mauritius' 
economy performed generally well during the review period. A buoyant tourism subsector, together with increased construction activities, fuelled GDP growth. In addition, supportive 
macroeconomic policies, i.e. fiscal stimulus and sound monetary policy, played a role in avoiding 
economic recession.  
4. Trade continues to be important for Mauritius' economy as imports and exports together 
account for 115% of GDP. The current account rema ined in deficit during the review period, as a 
consequence of large deficit in trade in goods wh ich surpasses the positive trade in services and 
income accounts. Clothing, textile and sugar are the main exported goods and the EU is Mauritius' 
main export market; while oil and food products  are the main import products, mainly sourced 
from the EU, India and China. 
5. Mauritius grants at least MFN treatment to all of its trading partners; it has never 
participated in any WTO dispute settlement cases as either complainant or respondent. Whilst 
maintaining a good record of notifications to the WTO, some remain outstanding.  
6. Several measures, including tariff cuts, reduction in imports licensing, dismantlement of 
various subsidy schemes, were taken recently with a view to further liberalizing the economy. As a 
consequence of tariff cuts, Mauritius' simple av erage applied MFN rate has plummeted from 6.6% 
in 2007 to 2.3% in 2014; the most significant tariff reductions, by HS section, have been on footwear and headgear; arms and ammunition; prep ared food and textiles. As a result of these 
reductions, MFN zero rates apply to 88.8% of Mauritius' applied tariff lines. The highest levels of 
tariff protection are afforded to the clothing industry, where tariff rates are as high as 488% (an ad valorem equivalent). Mauritius' very open applied regime contrasts with its limited tariff binding coverage at high rates. 
7. While import and export permit requirements ha ve been reduced over the review period, the 
import permit system is being used to protect domestic producers of a few agricultural products; tea, chicken and pork. Imports of onions and potatoes are controlled through an import quota 
system managed by the Agricultural Marketing Board.  
8. Given that nearly 90% of its MFN tariff lines are duty free, Mauritius' scope for granting 
preferences is limited. Mauritius participates in a network of five regional trade agreements with a 
total of 24 partners. Over the review period key developments have been the entry into force of 
RTAs between Mauritius and Turkey and an inte rim Economic Partnership Agreement between the 
EU and the Eastern and Southern African States, including Mauritius. Integration within both SADC and COMESA has been strengthened and broader regional integration efforts are underway. 
Preferential access to key markets in the EU and US has remained pivotal to Mauritius' export 
performance, particularly for sugar and textiles. Customs duties are a minor and decreasing source WT/TPR/S/304 • Mauritius 
 
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  of government revenue, while revenue from other taxes, namely the VAT and excise duties, has 
risen. 
9. Customs clearance times have been significan tly reduced, and an Authorized Economic 
Operators programme was launched in 2008. Since 2013, legislative changes have made advance 
rulings by Customs on tariffs and origin binding, and have introduced a non-judicial independent 
appeal mechanism within the Mauritius Revenue Authority for customs-related disputes. Mauritius is among the WTO Members that have already notified their Category A commitments under the 
the Trade Facilitation Agreement.  
10. In 2010, a Trade (Anti-dumping and Countervailing Measures) Act was enacted. Prior to this, 
no such legislation existed. However, amendments to the Act are being prepared since incongruities have been found. At the same time Safeguards legislation and implementing 
regulations are being drafted. So far, there have been no dumping or subsidies investigations. 
11. The legislative and institutional frameworks for the setting of standards and technical 
regulations have remained unchanged since Mauritius' previous review. Technical regulations are 
prepared and issued by ministries, government departments and regulators within their respective 
areas of responsibility; some of these are based on voluntary standards, and others not. While 
these bodies routinely consult with relevant stakeholders during the drafting process, there is 
scope to improve coordination and consultation in the process of developing and implementing 
technical regulations. No specific concerns ha ve been raised over the review period about 
Mauritius' technical regulations or SPS measures in the respective WTO committees.  
12. Mauritius maintains various incentive schemes to, inter alia , promote business development, 
encourage the growth of SMEs, support growth in  the real estate sector, encourage job-related 
training and attract offshore companies. Many of the incentive schemes in place during Mauritius' previous review, which were largely designed to support its exports, are no longer in operation. 
Customs duty and VAT exemptions as well as reduced electricity tariffs are in place to assist the 
manufacturing, agriculture and fisheries subsectors. Mauritius continues to operate a Freeport scheme to provide a competitive logistics and distribution platform for international trade; new 
strategic thrusts have been to encourage value-added activities such as processing and light 
assembly of goods and to incentivise manufacturi ng companies to export to Africa. Businesses 
operating within the Freeport are not required to pay corporate income tax and also benefit from other fiscal and non-fiscal incentives. Under the Special Foreign Currency of Credit, onlending is 
available to economic operators through commercial banks with a new to minimising their 
exchange rate risks. Various programmes are r un by Enterprise Mauritius and the Small and 
Medium Enterprises Development Authority (SMEDA) to support Mauritian businesses in 
participating in trade fairs, identifying export markets and undertaking, marketing and promotion 
activities. 
13. A new government procurement act entered into force in 2008. Procurement is carried out 
by various government ministries, departments and public authorities. A Central Procurement 
Board is responsible for approving the award of all major contracts over certain thresholds as well as public/private partnership awards. Tenders may be limited to citizens of Mauritius or entities incorporated in Mauritius only, or a price preference may be granted to domestic or regional 
goods, services or contractors. In 2012, total government procurement spending amounted to 
MUR 9,679 million; national firms accounted for the lion's share of procurement contracts. 
Mauritius does not participate in the GPA.  
14. The State intervenes in economic activities through various parastatal bodies. It has a direct 
equity stake in a number of Mauritian companies, including in telecommunications, air transport and financial services. It also invests in a wide variety of Mauritian businesses through its 
investment arm, the State Investment Corporation. In 2012, the Government of Mauritius, 
together with several commercial banks, established a private equity fund to invest in the equity or capital of Mauritian SMEs. The Fund may acquire equity of MUR 10 million to MUR 50 million, with a return on capital commensurate with the level of risk. The intention is to acquire a minority 
equity stake and to exit within five years.  
15. Two parastatal entities are involved in th e importation of agricultural products: the 
Agricultural Marketing Board (AMB) and the State Tr ading Corporation (STC). The AMB's role is to WT/TPR/S/304 • Mauritius 
 
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  ensure that the supply of certain basic food products is constant and their prices remain 
affordable. It is the sole importer of garlic; since 2008, it no longer has an import monopoly over onions, turmeric and cardamoms. The STC is the only authorized importer of petroleum products, liquefied petroleum gas and flour. 
16. A new Competition Act entered into force in November 2009. The act empowers the newly 
established Competition Commission of Mauritius (CCM) to investigate collusive agreements, to review alleged abuses of monopoly situations and mergers leading to a substantial lessening of 
competition. The Act does not apply to petroleum products. Most of the CCM's investigations so far 
have related to reviews of monopoly situations; a first cartel investigation in the beer industry was undertaken in 2014. The Competition Commission ha s the power to undertake general studies on 
the effectiveness of competition in individual sectors of the economy. Two studies have been 
launched so far, relating to cement and pharmaceuticals; the CCM's intervention in the former 
case resulted in the liberalization of the importation and bagging of cement. Over the review period, price controls have been lifted on LPG in 12 kg cylinders destined for commercial and 
industrial use, but remain in place for certain other products.  
17. Mauritius is seeking a broad ranging reform of its intellectual property (IP) legislation, with 
the objective of mainstreaming IP into its economic and social development, and promoting 
innovation and creativity. An Intellectual Property Development Plan (IPDP) was established 
in 2009. As a first step taken to implement the IPDP, a new Copyright Act was passed by the National Assembly in 2014. An Industrial Property  Bill will cover trademarks, patents, industrial 
designs, plant breeders' rights, geographical indica tions, layout designs of integrated circuits and 
utility models; the latter four are not currently co vered by existing legislation. The Government 
also intends to strengthen the institutional framework governing IPRs. Legislation in force allows for parallel imports, of products covered by patent rights only. 
18. Sugar cane remains Mauritius' main commercial crop. The main trends in agricultural 
production over the review period were a continued decrease in the production of sugar cane, and a dramatic reduction in tobacco production. On the other hand, production of milk, pork and 
certain food crops grew fairly consistently. In 2011, Mauritius started to produce rice, mainly seed 
for export. Over the review period, Mauritius' agri cultural policy has been focused on meeting the 
challenges posed by the termination of guaranteed quota access to the EU market for its sugar exports. Government strategies in this area have been focused on: diversifying sugar cane 
production into refined sugar, electricity and ethanol; restructuring the sugar industry; and, 
encouraging the production and export of other agricultural products through various incentives. Export permits are inter alia required for various agricultural products for food security purposes. 
19. Mauritius has one of the world's largest exclusive economic zones (EEZs); nearly 90% of the 
total annual catch is accounted for by licenced foreign vessels. Mauritius is looking to benefit more from its ocean resources through, inter alia , aquaculture development and increasing the national 
fleet capacity. Mauritius has a seafood hub scheme in operation, for processing activities and 
related services.  
20. The structure of the energy sector remains largely unchanged since Mauritius' previous 
review. Petroleum products are imported by the State Trading Corporation and sold on to four oil 
companies who distribute to the domestic market. The Central Electricity Board still has a 
monopoly on the transmission and distribution of electricity. It is engaged in electricity generation together with other independent power producers. El ectricity tariffs vary according to the category 
of customer; lower tariffs apply to industrial and agricultural users. A new focus of energy policy is 
to reduce reliance on imported fossil fuels by maki ng greater use of renewable energy and utilizing 
energy resources in a much more efficient manner.  
21. The development of Mauritius' manufacturing sector is based on a two-pronged strategy of 
export-led development driven by so-called expo rt-oriented enterprises (EOEs); these are mainly 
comprised of clothing companies exporting to the United States and the EU under preferences. Production geared to the domestic market is dominated by processed food, beverages and 
tobacco. Since Mauritius' Export Processing Zone scheme was phased out in 2006, EOEs no longer 
receive any special benefits or incentives. WT/TPR/S/304 • Mauritius 
 
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  22. Financial services remains a major pillar of the economy, contributing over 10% to GDP, and 
is open to foreign investment. Banking services dominate and the government has a stake in various financial services companies. There were no bank failures in Mauritius as a consequence of the global financial crisis. Over the review period, legislative and regulatory changes have been 
introduced to strengthen supervision and transp arency of the sector and to combat illegal 
activities. There has been significant merger and acquisition activity in the insurance industry as companies implement a new requirement for long-term and general insurance business to be 
separate. Local assets cannot be insured by insurance companies based in a foreign country. 
However, since 2013, this restriction has not applied to insurance contracts providing for export insurance. 
23. The Government aims to transform Mauritius into a regional information and 
communications technology hub and to make the sector a main pillar of the economy. In this 
context measures have been undertaken or are in the pipeline to enhance the competitiveness of the telecommunications subsector, which is do minated by the former incumbent, Mauritius 
Telecom, as well as to create the best enabling environment for broadband development. The 
Government maintains a 59% equity stake in this company. Over the review period, key trends in 
the sector have been an increase in the number of mobile cellular subscriptions and internet 
subscriptions and an exponential growth of international bandwidth capacity. 
24. The State continues to maintain a strong presence in the transport sector in terms of 
providing port and airport operations and services. It also owns a substantial share of Mauritius' flag carrier, Air Mauritius. The Government's strategy  for the maritime sector is to develop its main 
port into a regional maritime, logistics and business hub. In the air transport subsector, strategies 
to transform Mauritius into an aviation hub are focused on developing the passenger, cargo, training and maintenance, repairs and overhaul segments. Mauritius is continuing to implement a 
more liberal air access policy and is moving away from its policy of only allowing scheduled flights. 
25. The tourism policy is to promote Mauritius as a premium destination. Over the review 
period, the Government has revisited its policy on  investment by non-citizens in tourism-related 
activities to enable the signature of a bilateral investment treaty with the United States; 
restrictions on foreign investment in the car rental, travel agency and tour operator segments have been removed. FDI in hotels and restaurant s is permitted as long as the project proposed 
brings added value and matches with Mauritius' quality tourism objectives. FDI in hotels and villas 
is being encouraged through specific schemes.  
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  1  ECONOMIC ENVIRONMENT 
1.1  Main Features of the Economy 1.1.  Mauritius is a middle-income country and one of the most competitive in Africa. It is in the 
category of high human development countries, with a Human Development Index (HDI) of 0.771 
in 2013, and ranked 63
rd out of 187 countries1. Its relatively high living standards, with GDP per 
capita of US$9,500 in 2013, reflects its sound institutions, good level of human capital, and the legacy of preferential access to export markets for its key products.  
1.2.  Efforts made by Mauritius to address the dualism in its economy are bearing fruit. As a result, 
the domestic economy has been liberalized signific antly. This has made the enterprises producing 
for exports less dependent on incentives (duty and tax concessions in particular) (see Chapter 3).  
1.3.  Nevertheless, the erosion of preferential access to EU sugar and textile markets, and the 
related consequences for the Mauritian economy in terms of, inter alia , higher unemployment 
remain a concern, despite steps taken to furt her diversify the economy towards services.  
1.4.  Sugar, textiles and clothing, financial services, and tourism remain the four pillars of the 
economy. The shares of agriculture and manufactu ring in GDP decreased over the review period, 
partly as a result of efforts to promote a servic e-based economy. Services contributed to 72% of 
GDP in 2013, with tourism the main source of foreign income (Table 1.1).  
1.5.  Representing some 115% of GDP during the review period, international trade in goods and 
services has been a key determinant of Mauritius' economic performance. Mauritius relies on imports for the supply of inputs to its industries an d for a large share of its food supplies. Although 
declining, preferential access to large external ma rkets, such as the European Union, in the sugar 
and textile sectors has supported export growth, and firmed up the foundation of Mauritius' 
industrialization. 
1.6.  A business environment with efficient institutions, a strong public-private partnership, and 
flexible labour market regulations, supported by good macroeconomic policy has also played its 
part by attracting foreig n direct investments.  
1.7.  The Mauritian rupee (MUR) is the national  currency. Mauritius currently has a floating 
exchange rate regime. 
1.2  Recent Economic Developments 1.8.  During the review period, in spite of various headwinds, in particular, the decline in 
preferential access to foreign markets, and the global economic downturn, the Mauritian economy 
performed relatively well, with annual GDP growth  rates averaging 4% (Table 1.1). The highest 
GDP growth (5.7%) was recorded in 2007 driven by  a boom in tourism, construction, and industry. 
Although GDP growth was subdued in 2009 due to weaker demand from European markets, 
Mauritius avoided economic recession in the wake of the 2008-09 economic and financial 
downturn, reflecting effective policy responses an d a well-performing services sector. A series of 
fiscal stimulus, together with a sound monetary policy helped the economy weather the global 
crisis. 
1.9.  Mauritius adopted an expansionary fiscal policy (high public expenditures) during most years 
of the review period. Two fiscal stimulus packages were implemented in 2008 and 2009 with a view to , inter alia , boosting infrastructure development, and supporting SMEs. In addition, the 
Mechanism for Transitional Support was established to rescue private firms in financial difficulties; 
it was a collaboration between the Government of Mauritius (GoM), commercial banks, and private firms.  
                                               
1 UNDP online information. Viewed at: http://hdr.undp.org/en/data .  WT/TPR/S/304 • Mauritius 
 
- 12 - 
 
  Table 1.1 Selected macroeconomic indicators, 2007-13 
 2007  2008  2009  2010  2011 2012 2013  
GDP at market prices (MUR million) 243,998 274,316 282,354 299,170 323,011 343,834 366,509 
GDP at market prices (US$ million) 7,778 9,672 8,840 9,685 11,235 11,488 11,954 
Real GDP growth rate at market 
prices (%) 5.9 5.5 3.0 4.1 3.9 3.2 3.2 
Per capita GDP at market prices 6,189 7,637 6,958 7,589 8,990 9,139 9,500 
Unemployment rate (%) 8.5 7.2 7.3 7.6 7.8a 8.0a 8.0a 
GDP by expenditure at constant 
2006 reference pricesb (Annual % change) 
Final consumption expenditure 3.7 5.2 2.4 2.7 2.6 2.8 2.3 
Households 4.5 6.7 2.1 2.6 2.5 2.7 2.6 
General government 0.6 -1.4 5.1 3.4 2.9 2.9 0.6 
Gross domestic fixed capital 
formation 5.9 1.3 8.9 -0.7 1.4 -0.8 -3.3 
Private sector 20.6 7.2 -1.3 0.0 3.4 -1.9 -2.8 
Public sector -26.6 -20.2 59.5 -2.8 -4.7 2.9 -4.9 
Exports of goods & services 1.8 4.0 -3.4 14.3 5.2 3.5 4.4 
Goods (f.o.b.) -10.8 -0.6 -9.3 16.6 2.0 0.9 4.7 
Services 18.9 8.5 1.7 12.4 7.8 5.4 4.2 
Imports of goods & services 2.5 1.8 -10.7 9.5 6.2 1.3 6.0 
Goods (f.o.b.) -0.7 -0.4 -8.9 7.1 4.1 2.5 4.8 
Services 10.7 6.6 -14.4 14.6 10.6 -0.8 8.3 
GDP distribution at current basic 
prices  (% of GDP) 
Agriculture, forestry and fishing 4.4 4.0 3.8 3.6 3.6 3.5 3.3 
Sugar cane 2.0 1.7 1.4 1.2 1.3 1.2 1.0 
Other 2.4 2.3 2.4 2.4 2.3 2.2 2.2 
Mining and quarrying 0.4 0.4 0.4 0.4 0.4 0.3 0.3 
Manufacturing 18.3 18.4 17.8 17.0 16.9 16.7 17 
Sugar 0.5 0.5 0.4 0.3 0.4 0.4 0.3 
Food excluding sugar 5.6 6.4 6.1 6.0 6.0 6.6 6.4 
Textiles 6.9 5.8 5.7 5.3 5.1 4.9 4.9 
Other 5.3 5.7 5.6 5.4 5.4 4.9 5.2 
Electricity, gas, steam and air 
conditioning supply 1.2 1.6 1.9 1.8 1.6 1.4 1.4 
Water supply, sewerage, waste 
management and remediation 
activities 0.4 0.4 0.3 0.3 0.3 0.4 0.4 
Construction 6.3 6.9 7.0 7.0 6.6 6.3 5.5 
Wholesale & retail trade; repair of 
motor vehicles and motorcycles 11.8 11.9 11.4 11.7 11.8 12.2 12.3 
Transportation and storage 7.3 6.4 6.2 6.1 6.1 5.9 5.8 
Accomodation and food service 
activities 8.7 7.9 6.7 7.0 7.1 7.0 6.1 
Information and communication 4.6 4.5 4.8 4.9 4.7 4.5 4.4 
Financial and insurance activities 9.7 9.9 10.3 10.1 10.2 10.3 10.1 
Real estate activities 5.2 5.3 5.3 5.4 5.5 5.5 5.6 
Professional, scientific and technical 
activities 3.2 3.6 3.9 4.1 4.3 4.6 4.8 
Administrative and support service 
activities 2.1 2.1 2.2 2.3 2.4 2.5 2.6 
Public administration and defence; 
compulsory social security 5.6 5.7 6.1 6.1 6.0 5.9 6.6 
Education 4.2 4.2 4.4 4.4 4.4 4.4 4.8 
Human health and social work 
activities 3.1 3.1 3.5 3.6 3.7 3.9 4.3 
Arts, entertainment and recreation 2.0 2.2 2.5 2.6 2.7 2.9 3.1 
Other service activities 1.5 1.5 1.5 1.6 1.7 1.8 1.9 
GDP by economic activity at 
constant 2006 reference pricesb (Annual % change) 
Agriculture, forestry and fishing -5.0 3.0 9.1 -0.8 4.1 -0.2 0.4 
Sugar cane -14.2 4.8 12.5 -6.4 3.5 -7.3 -1.9 
Other 4.6 1.4 6.4 2.4 4.4 3.7 1.7 
Mining and quarrying -5.5 1.5 -5.4 4.4 -18.9 -8.3 -4.6 
Manufacturing 2.6 3.3 2.4 1.9 0.7 2.2 4.4 
Sugar -13.6 3.7 15.0 -4.0 3.8 -6.3 -1.0 
Food excluding sugar 2.7 7.3 4.2 4.1 -1.4 7.6 -0.3 
Textiles 9.8 0.3 0.0 0.0 3.0 -1.1 2.6 
Other -4.3 2.8 1.8 2.0 0.6 0.0 13.0 
Electricity, gas, steam and air 
conditioning supply 3.9 7.1 0.0 4.6 4.4 4.5 4.4 WT/TPR/S/304 • Mauritius 
 
- 13 - 
 
   2007  2008  2009  2010  2011 2012 2013  
Water supply, sewerage, waste 
management and remediation 
activities -1.4 -0.7 -0.2 -0.3 2.5 2.2 2.5 
Construction 15.7 11.8 5.9 4.3 -2.0 -3.0 -9.4 
Wholesale & retail trade; repair of 
motor vehicles and motorcycles 4.8 4.6 0.6 4.0 3.7 3.9 3.1 
Transportation and storage 4.6 3.1 2.6 3.4 2.5 2.1 2.1 
Accomodation and food service 
activities 12.0 1.3 -6.0 6.0 3.5 0.0 2.5 
Information and communication 13.8 13.2 11.6 10.9 9.0 8.6 6.8 
Financial and insurance activities 7.6 10.1 4.6 4.5 5.6 5.7 5.4 
Real estate activities 3.0 3.1 1.9 2.7 2.9 2.8 2.9 
Professional, scientific and technical 
activities 13.6 15.1 7.4 6.5 7.3 7.8 7.2 
Administrative and support service 
activities 14.0 5.4 2.5 7.6 9.2 7.5 7.4 
Public administration and defence; 
compulsory social security 0.4 1.1 1.0 3.3 5.0 2.2 2.0 
Education 2.3 2.9 2.5 3.9 3.9 2.9 2.5 
Human health and social work 
activities 5.6 4.5 6.4 5.9 6.4 7.4 6.3 
Arts, entertainment and recreation 8.7 13.9 12.7 5.8 6.9 8.5 8.3 
Other service activities 6.7 4.4 3.3 9.1 7.8 6.7 6.3 
Prices, interest rates, and exchange rate 
Inflation (%) 8.8 9.7 2.5 2.9 6.5 3.9 3.5 
MUR/US$ (annual average)  31.4 28.4 31.9 30.9 28.8 29.9 30.7 
Nominal exchange rate .. .. .. .. .. .. .. 
Real effective exchange rate .. .. .. .. .. .. .. 
External sector (% of GDP, unless otherwise indicated) 
Trade balance (goods and services) .. -14.2 -10.4 -12.1 -13.8 -13.1 -13.1 
Exports (f.o.b.) .. 51.1 47.1 50.9 51.8 52.9 52.6 
Imports (f.o.b.) .. -65.3 -57.5 -63.1 -65.6 -66.0 -65.7 
Current account .. -10.1 -7.4 -10.4 -13.8 -7.3 -9.9 
Capital and financial account  .. 7.7 4.1 8.7 12.1 10.3 11.0 
Gross international reserves 
(US$ billion) (June) 1.7 2.1 2.0 2.2 2.9 2.8 3.4 
Gross official international reserves 
(months of import coverage) (June) 3.9 3.8 4.7 4.5 4.6 4.6 5.2 
Gross external debt stock (June) as 
% of GDP .. .. .. 12.9 14.1 23.3 24.0 
Gross external debt stock (June) as 
% of export of goods & services .. .. .. 25.2 26.7 41.7 44.5 
Public finance (budgetary Ce ntral Government Operations) 
Revenue 20.5c 22.4c 21.4 21.9 21.4 21.5 21.3 
Taxes 18.4c 18.8c 18.4 18.5 18.3 18.9 18.6 
Taxes on income, profits, and capital 
gains 4.1c 5.5c 5.3 4.7 4.2 4.3 4.3 
Taxes on property 1.6c 1.4c 1.1 1.3 1.2 1.3 1.2 
Taxes on goods & services 11.5c 11.1c 11.1 11.6 12.0 12.5 12.3 
Taxes on international trade & 
transactions 1.0c 0.5c 0.5 0.5 0.5 0.4 0.4 
Other taxes 0.3c 0.2c 0.3 0.4 0.4 0.4 0.3 
Social contributions 0.1c 0.3c 0.3 0.3 0.3 0.3 0.3 
Grants 0.2c 1.0c 1.2 0.7 0.7 0.7 0.4 
Other Revenue 1.8c 2.2c 1.4 2.4 2.1 1.6 2.1 
Total Expenditure 23.1c 25.4c 28.0 25.1 24.6 23.2 24.8 
Net Lending / Borrowing (budget 
balance) -2.7c -3.0c -6.6 -3.2 -3.2 -1.8 -3.5 
Total public sector debt as % of GDP  54.3 48.3 55.5 54.5 54.3 53.2d 55.1a 
.. Not available. 
a Estimate.  
b Constant values have been calculated using the annual chain link growth rates.  c Fiscal year (July to June).  d Provisional.  
Source: Statistics Mauritius; Bank of Mauritius (2014), Monthly Statistical Bulletin,  April. Viewed at: 
https://www.bom.mu/pdf /Research_and_Publicatio ns/Monthly_Statistical_B ulletin/Apr1 4/contents.h
tmb; Bank of Mauritius (2012), Revised Balance of Payments 2011-2012.  Viewed at: 
https://www.bom.mu/pdf/Communique/Revised_2011_and_2012.pdf ; and information provided by 
the authorities.  WT/TPR/S/304 • Mauritius 
 
- 14 - 
 
  1.10.  As a consequence of the expansionary fiscal policy, the public deficit widened; the highest 
deficit was recorded in 2009 (Table 1.1). In general, the authorities resort to domestic debt and concessional external sources to finance the defici t. Discounted public sector debt remains in line 
with the 50% ceiling target established under the 2008 Public Debt Management Act. 
1.11.  Under the 2010-15 Economic Restructuring Competitiveness Programme (ERCP), Mauritius 
endeavours to reconcile its long-term diversification needs with its short-term fiscal policy. Policy measures under the ERCP are aimed at restructuring enterprises, retraining retrenched workers, 
improving infrastructure for competitiveness, and shifting exports to new markets.  
1.12.  Monetary policy has also contributed to improving competitiveness. Pursuant to the Bank of 
Mauritius (BoM) Act 2004, the primary objective of the policy is to maintain price stability and promote orderly and balanced economic development. A Monetary Policy Committee, which meets 
on quarterly basis, is in charge of deciding on the Key Repo Rate (KRR) which is the key to signal 
changes in the monetary policy stance.  
1.13.  In recent years, monetary policy has been somewhat accommodative to contain the adverse 
effects of the global financial crisis. Inflation accelerated in 2007 and 2008, as a consequence of 
rising food and oil prices. The Bank of Mauritius responded by raising the repo rate from its initial rate of 8.5% (in 2006) to 9.25% in June 2007.  
1.14.  In the context of the changing economic si tuation, i.e. episodes of subdued GDP growth and 
high global commodity prices, the BoM undertook a se ries of repo rate variations during the review 
period. While the repo rate was cut to 4.75% in September 2010 in response to weak external demand, it was raised in the first half of 2011 to 5.5% to contain inflation. As a consequence, 
inflation (measured by consumer price index) remained under control during the most part of the 
review period (Table 1.2). In June 2013, the KRR was reduced to 4.65% to cope with the slowdown of the domestic economy, and the ra te remained unchanged following the Monetary 
Policy Committee decision in July 2014.  
Table 1.2 Balance of payments, 2008-13 
(MUR million) 
 2008  2009  2010  2011a 2012a 2013b 
Current account -27,633 -20,836 -30,986 -44,630 -25,059 -36,187 
Goods and services -38,942 -29,423 -36,340 -44,716 -44,977 -48,097 
Goods -56,597 -49,473 -58,289 -67,585 -73,813 -69,590 
Exports 67,970 61,681 69,550 73,586 79,658 88,148 
Imports -124,567 -111,154 -127,839 -141,171 -153,471 -157,738 
Services 17,655 20,050 21,949 22,869 28,838 21,493 
Credit 72,196 71,196 82,767 93,718 102,213 104,646 
Transportation 12,693 10,750 11,525 11,822 11,567 11,018 
Travel 41,214 35,693 39,457 42,717 44,378 40,557 
Other services 18,289 24,753 31,785 39,179 46,268 53,071 
Debit -54,541 -51,146 -60,818 -70,849 -73,375 -83,153 
Transportation -18,379 -16,303 -16,872 -17,471 -17,882 -18,073 
Travel -12,840 -11,307 -12,235 -11,483 -10,996 -13,388 
Other services -23,322 -23,536 -31,711 -41,895 -44,497 -51,692 
Income 4,900 1,678 -275 -3,389 15,659 9,134 
Credit 23,140 14,610 160,065 33,136 59,708 55,351 
Debit -18,240 -12,932 -160,340 -36,525 -44,049 -46,217 
Current transfers 6,409 6,909 5,629 3,475 4,260 2,776 
Credit 11,703 12,947 12,407 11,588 11,505 8,736 
Private 9,048 9,481 10,378 9,081 8,791 7,072 
Government 2,655 3,466 2,029 2,507 2,714 1,664 
Debit -5,294 -6,038 -6,778 -8,113 -7,245 -5,960 
Private -5,148 -5,621 -6,448 -7,749 -6,796 -5,728 
Government -146 -417 -330 -364 -449 -409 
Capital and financial account 21,073 11,626 26,139 39,188 35,464 33,184 
Capital account  -40 -59 -148 -53 -241 -123 
Financial account  21,113 11,685 26,287 39,241 35,705 33,307 
Direct investment 9,411 6,724 423,658 -29,009 170,204 67,213 
Abroad -1,484 -1,197 -624,359 -1,747,761 -644,065 -769,591 
In Mauritius 10,895 7,921 1,048,016 1,718,752 814,269 836,804 WT/TPR/S/304 • Mauritius 
 
- 15 - 
 
   2008  2009  2010  2011a 2012a 2013b 
Portfolio investment -4,868 -1,837 -300,682 256,972 42,058 59,760 
Assets -2,643 -8,129 -538,302 101,388 -25,026 -11,772 
Equity securities -2,643 -8,129 -502,021 165,673 43,654 48,052 
Debt securities 0 0 -36,281 -64,285 -68,681 -59,824 
Liabilities -2,225 6,292 237,620 155,584 67,084 71,532 
Equity securities 873 6,326 239,260 169,523 15,608 21,693 
Debt securities -3,098 -34 -1,640 -13,939 51,476 49,839 
Other investment  21,194 18,901 -90,512 -183,475 -170,516 -77,086 
Assets 15,612 -8,668 -174,172 7,270 -148,341 -40,281 
Liabilities 5,582 27,569 83,660 -190,745 -22,174 -36,805 
Reserve assets -4,624 -12,103 -6,177 -5,247 -6,041 -16,580 
Monetary gold 0 -2,195 0 0 0 0 
Special drawing rights -13 -4,002 248 357 -165 47 
Reserve position in the Fund -291 0 -410 -429 -96 -192 
Foreign exchange -4,320 -5,907 -6,016 -5,175 -5,780 -16,435 
Other claims 0 0 0 0 0 0 
Net errors and omissions 6,560 9,210 4,846 5,442 -10,405 3,003 
a 2011 and 2012 data have been revised and are not strictly comparable to previous years and 2013. 
This is largely due to revision brought in 2011 an d 2012 balance of payments statistics, which have 
been supplemented with results obtained from Fo reign Assets and Liabilities Survey (FALS 2013) 
conducted last year. Direct investment data, besi des equity, now also include reinvested earnings 
and shareholders' loan.  
b Preliminary estimates and will be revised on the basis of the FALS 2014.  
Note From 2010 the balance of payments includes cross-border transactions of Global Business 
Category 1 companies (GBC1s).  
Source: Bank of Mauritius (2014), Monthly Statistical Bulletin , April. Viewed at: 
https://www.bom.mu/pdf /Research_and_Publicatio ns/Monthly_Statistical_B ulletin/Apr1 4/contents.h
tm; Bank of Mauritius (2012), Revised Balance of Payments 2011-2012 . Viewed at: 
https://www.bom.mu/pdf/Communique/Revised_2011_and_2012.pdf ; and information provided by 
the authorities.  
1.15.  During the review period, the Mauritius rupee varied some what, reflecting the evolution of 
key currencies on the global financial markets. In that context, since July 2010, the BoM has 
intervened occasionally in the forex market to smooth excess volatility. Consequently, Mauritius' de facto exchange rate regime has been re classified from free-fl oating to floating.
2 In June 2012, 
the Bank of Mauritius embarked on the Operatio n Reserves Reconstitution (ORR) programme, to 
build up its foreign exchange reserves with a view  to eventually achieving an import cover of six 
months. The authorities indicated that Mauritius, as a small open economy, was exposed to 
heightened risk in the wake of the eurozone crisis, and it was important to accumulate reserves to 
increase insurance against external shocks. 
1.16.  Foreign currency swaps were introduced in December 2009 to help exporters mitigate their 
foreign exchange risk. In June 2010, the Bank of Mauritius started making available to the biggest 
purchaser of foreign exchange on the domestic market – the State Trading Corporation – all its foreign exchange requirements to pay for food and fuel imports. In June 2012, the Bank of Mauritius introduced a Special Foreign Currency Line of Credit (in euros and U.S. dollars), for 
on-lending by commercial banks to economic oper ators willing to convert their rupee-denominated 
liabilities into foreign currency debt, with a view to minimizing their exchange rate risks. Furthermore, in December 2012, the Bank of Mauritius issued directives to banks and foreign 
exchange dealers to lower their spreads on their indicative rates for the three major currencies to 
3% and 4% for telegraphic transfers (TT) and note s, respectively. According to the authorities, 
these measures helped to smooth out volatilities in the exchange rates, and to maintain price and 
financial stability.  
1.17.  In 2011, the authorities announced the creation of a Sovereign Wealth Fund that will be 
invested in some designated assets abroad. However, it is yet to enter into operation. 
1.18.  The current account balance remained in de ficit during the review period, driven by large 
trade in goods deficits. The trade in services an d income accounts were positive (Table 1.2).  
                                               
2 IMF (2014). WT/TPR/S/304 • Mauritius 
 
- 16 - 
 
  1.19.  The authorities recently announced the preparation of a blueprint, the Inclusive High 
Income Economy vision, geared at transforming Mauritius by 2020 through solid and equitably distributed output growth.
3 The pathways to the Inclusive High Income Economy include: the 
development of new economic activities such as th e ocean economy, a health centre of excellence, 
biotechnology, an aviation hub, and a knowledge  hub; the implementation of the New Africa 
Strategy to tap investment opportunities in Africa, and investing significantly in the physical infrastructure of the economy. The objective is to ensure economic growth, social equity, and 
sustainability.  
1.20.  The Inclusive High Income Economy vision is being designed to be consistent with the 
Maurice Ile Durable vision, which seeks to pr omote sustainable economic growth through, 
inter alia , sound environmental management, employment promotion, and efficient use of energy.  
1.21.  According to the authorities, overall, the economy is projected to perform positively in the 
short term and medium term. The various development strategies undertaken to boost trade in services and strengthen human capital through im proved education and training are expected to 
maintain economic and social stability in a context of steady GDP growth. In addition, projected 
investments in infrastructure are expected to further reduce costs of doing business in Mauritius and promote the competitiveness of the economy. E fforts to deepen regional integration with other 
African countries would create a larger regional market. In addition, sound macroeconomic policy 
is to keep inflation and interest rates low with a view to expanding production activities.  
1.22.  In a favourable scenario, Mauritius' econom y is projected to grow by an annual average rate 
of nearly 4% in the medium term. The current account deficit is projected to narrow down to an 
average of 6.5% of GDP.
4 
1.23.  Prolonged global economic downturns, high  government expenditure, and debt-related risks 
constitute threats to Mauritius' positive economic outcome.  
1.3  Trade Performance 
1.24.  Trade in goods and services remains fundamental to Mauritius' economy. It averaged some 
115% of GDP during the review period, of which trade in goods accounted for nearly a half 
(Table 1.2). 
1.25.  Mauritius's main exports are clothing (ove r 30% of exports, including re-exports), textiles 
(nearly 5%), and sugar products  (Chart 1.1 and Table A1.1).  
1.26.  The EU market continues to be the leading export destination for Mauritius. However its 
share in total exports shrank from 64% in 2007 to  57% in 2013 (Chart 1.2 and Table A1.2). Over 
the same period, the shares of exports to Africa (mainly South Africa and Madagascar), Asia, and the United States increased.  
1.27.  The main imports into Mauritius were food and oil products, amounting to about 40% of 
total imports (Chart 1.1 and Table A1.3). Machinery and transport equipment also comprise a significant share of imports, at nearly 20% of total imports.  
1.28.  The EU, India, and China are the main impo rt sources for Mauritius. Their relative shares 
have remained relatively unchanged since 2007 (Chart 1.2 and Table A1.4).  
1.29.  Mauritius is a net exporter of services. Both imports and exports of services increased 
steadily during the period under review, except  in 2009 in the context of the global economic 
crisis; travel services were the most affected by the downturn. Main traded services include travel 
services, transport, telecommunications, and busi ness services. The range of services exports is 
relatively wide and the authorities have expressed their intention to diversify it further (Table 1.3).  
                                               
3 African Development Bank (2014).  
4 IMF (2014).  WT/TPR/S/304 • Mauritius 
 
- 17 - 
 
  Chart 1.1 Product composition of merchandise trade, 2007 and 2013 
(%) 
2007 2013
(a)    Exports (f.o.b.), including re-exports
Other 
manufactures
8.5%
Manufactures
61.8%Prepared and 
preserved fish 
(SITC 0371)
16.0%
Sugars
(SITC 0611 & 
0612)
13.2%
Other 
agriculture
10.7%
Clothing
32.5%Machinery 
and 
transport 
equip.
4.9%Textiles
4.8%Other 
manufactures
11.9%
Total:   US$2.2 billion Total:  US$2.3 billion
(b)    Imports (c.i.f.)
Chemicals
7.8%Other 
manufactures
9.2%
Transport  
equipment
7.3% Manufactures
57.6%
Electrical
machines  
8.2%
Non-electrical 
machinery
7.2%Food
18.8%
Agri. raw material
2.5%
Non-electrical 
machinery
4.9%Agri. raw 
material
2.2%
Other mining  
1.1%Chemicals
7.8%Textiles & Clothing
6.5%Other 
manufactures
9.0%Other
0.4%
Electrical 
machines
8.3%
Other semi-manuf.  
9.6%Transport 
equipment
6.6%
Fuels
21.7%Manufactures
52.6%
Total:   US$3.9 billion Total:   US$5.4 billionManufactures
59.1%Machinery 
and 
transport 
equip.
5.8%
Other
1.7%Mining
0.7%Clothing
39.8%Other
0.4%
Other 
semi-manuf.  
5.0%Agriculture
39.9%Prepared and 
preserved fish 
(SITC 0371)
8.9%
Textiles & Clothing
8.5%
Mining
22.8%Other semi-
manuf.
3.8%
Other semi-manuf.
9.4%Mining
0.9%Agriculture
29.2%
Agriculture
24.2%Agriculture
21.3%
Mining
19.5%Food
22.0%Other 
8.1%
Fuels
18.3%
Other mining  
1.1%Sugars
(SITC 0611 & 0612)
13.3%
Other agriculture
6.9%Textiles
3.9%
 
Source: UNSD, Comtrade database (SITC Rev.3).  WT/TPR/S/304 • Mauritius 
 
- 18 - 
 
  Chart 1.2 Direction of merchandise trade, 2007 and 2013 
(%) 
2007 2013
(a)    Exports (f.o.b.), including re-exports
America
10.7%
United States
10.1%
Other America
0.7%Europe
58.4%EU (28)
57.0%Other Europe
1.4%
Africa
18.3%South 
Africa
8.4%Madagascar
6.3%
Other Africa
3.6%
Asia
10.5%
Other
2.1%
Total:   US$2.2 billion Total:  US$2.3 billion
(b)    Imports (c.i.f.)
Other 
2.8%India
21.2%
EU (28)
27.1%Other Europe
2.2%America
4.2% Europe
29.3%China
14.7%
Africa
10.6%Europe
24.1%Other Asia
19.8%
Asia
58.6%
EU (28)
22.3%
Other Europe
1.9%South Africa
6.2%Other Africa
4.5%India
24.2%
Other 
2.3%
America
4.3%
Total:   US$3.9 billion Total:   US$5.4 billionUnited States
6.9%
Other America
0.5%Europe
65.8%Asia
4.0%
Asia
52.2%China
11.4%EU (28)
64.4%Other
11.7%
America
7.4%
Other Asia   
19.7%
Africa
11.5%South 
Africa
Africa
11.2%
South Africa
7.4%Other Africa
4.1%Other Europe
1.4%Madagascar
5.6%
Other Africa
2.7%
 
Source: UNSD, Comtrade database.  WT/TPR/S/304 • Mauritius 
 
- 19 - 
 
  Table 1.3 Exports and impo rts of services, 2008-13 
(US$ million) 
 2008  2009  2010  2011  2012 2013 Share of 
total in 
2012 
(%) 
Exports 2,546  2,229  2,679  3,288  3,415 3,413 100.0 
Transportation services 448 337 373 411 386 359 11.3 
Travel services 1,453 1,117 1,277 1,486 1,483 1,323 43.4 
Other services 645 775 1,029 1,391 1,546 1,731 45.3 
of which        
Postal and courier services 4 2 1 5 4 .. 0.1 
Telecommunications services 73 50 72 103 107 .. 3.1 
Construction services 10 7 34 49 35 .. 1.0 
Insurance services 15 26 34 50 56 .. 1.6 
Financial services 48 72 55 163 138 .. 4.0 
Computer and information services 16 31 29 63 64 .. 1.9 
Royalties and license fees 0 0 1 2 1 .. 0.0 
Merchanting and other trade related 
services 170 215 130 222 118 .. 3.5 
Operational leasing services 2 2 3 1 0 .. 0.0 
Miscellaneous business, professional, and 
technical services 288 353 617 650 920 .. 26.9 
Audiovisual and related services 0 0 1 6 2 .. 0.1 
Other personal, cultural and recreational 
services 5 4 13 29 56 .. 1.6 
Government services, n.i.e 14 14 39 46 45 .. 1.3 
Imports 1,923  1,601  1,969  2,492  2,447 2,712 100.0 
Transportation services 648 510 546 608 598 589 24.4 
Travel services 453 354 396 399 367 437 15.0 
Other services 822 737 1,027 1,485 1,482 1,686 60.6 
of which        
Postal and courier services 2 2 5 6 4 .. 0.2 
Telecommunications services 30 37 51 75 57 .. 2.3 
Construction services 21 12 49 16 11 .. 0.5 
Insurance services 70 54 64 72 56 .. 2.3 
Financial services 36 31 84 226 137 .. 5.6 
Computer and information services 6 8 12 18 17 .. 0.7 
Royalties and license fees 6 5 12 15 16 .. 0.6 
Merchanting and other trade related 
services 95 127 96 269 144 .. 5.9 
Operational leasing services 42 36 29 2 3 .. 0.1 
Miscellaneous business, professional, and 
technical services 464 348 535 673 914 .. 37.4 
Audiovisual and related services 7 9 8 17 15 .. 0.6 
Other personal, cultural and recreational 
services 32 46 54 52 46 .. 1.9 
Government services, n.i.e 11 22 28 43 61 .. 2.5 
.. Not available.  
Source: Information provided by the authorities.  
1.4  Foreign Direct Investment 
1.30.   Mauritius performs well in term of FDI inflows. Its major assets include stable economic 
and political environments, modern infrastructure, a solid judicial system, a highly skilled and 
dynamic workforce, and various incentive schem es such as duty and tax concessions.  
1.31.  FDIs grew consistently during the years up to the global economic crisis.  1.32.  In 2009, there was a tremendous drop in inward FDI flows due to the global financial crisis. 
However, since 2010 figures have improved; reflecting increased investor confidence in the 
Mauritian economy (Table 1.4). It is noted that direct investement data for 2011 and 2012, besides equity capital, also include reinvested earnings and shareholders' loans.  WT/TPR/S/304 • Mauritius 
 
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  Table 1.4 Foreign direct investment flows, 2007-13 
(US$ million) 
 2007  2008  2009  2010  2011a 2012a 2013b Share of 
total in 
2013 (%) 
Total FDI in Mauritius  367.0 402.6 275.3 451.5 448.5 680.7 310.3 100.0 
By sector 
Real estate activities 121.8 159.5 134.8 110.8 182.1 252.4 193.2 62.3 
of which - IRS/RES/HISc 89.0 93.0 64.9 65.8 116.6 141.3 149.9 48.3 
Construction 1.4 2.4 6.6 41.8 73.6 77.0 24.9 8.0 
Financial and insurance activities  129.3 160.9 42.9 150.4 68.6 184.2 23.4 7.5 
Agriculture, forestry and fishing 0.6 15.8 0.0 0.0 7.5 4.2 22.1 7.1 
Wholesale and retail trade; repair 
of motor vehicles and 
motorcycles  1.2 3.6 9.1 4.0 20.9 24.9 10.7 3.4 
Accommodation and food service 
activities 101.6 47.5 57.9 27.1 34.7 61.4 10.2 3.3 
Manufacturing 8.6 5.2 15.2 2.0 23.3 53.4 9.1 2.9 
Other 2.5 7.6 8.8 115.4 37.8 23.2 16.7 5.4 
By geographical origin  
EU (27) 146.5 132.1 153.0 232.1 242.4 314.9 129.3 41.7 
France 37.5 41.1 73.0 51.7 141.5 143.5 88.4 28.5 
United Kingdom 89.3 72.1 46.7 150.0 80.5 136.2 16.4 5.3 
Switzerland 41.0 21.4 14.0 19.1 2.0 5.3 18.4 5.9 
United States 75.9 37.5 21.2 4.3 8.0 13.0 6.9 2.2 
Reunion 18.4 1.7 6.1 4.4 8.6 4.9 5.0 1.6 
South Africa 15.9 49.9 16.0 47.5 104.5 178.5 48.9 15.7 
United Arab Emirates 41.0 29.9 12.0 10.9 13.7 11.2 7.4 2.4 
India 19.4 67.7 10.0 93.5 17.8 23.1 2.4 0.8 
China 0.0 2.8 9.5 9.0 8.5 85.5 53.1 17.1 
Other 9.0 59.7 33.4 30.7 43.1 44.3 38.9 12.5 
Direct investment abroad 58.2 56.8 44.2 129.8 212.2 185.4 134.9 100.0 
By sector  
Accommodation and food service 
activities 34.1 32.5 22.3 32.4 64.3 34.0 78.2 58.0 
Real estate activities 7.8 7.5 10.3 4.0 5.7 8.5 28.1 20.8 
Financial and insurance activities 3.6 7.4 6.5 34.4 43.6 79.6 17.5 12.9 
Manufacturing 7.5 7.2 3.6 11.2 34.5 15.0 4.0 3.0 
Other 5.3 2.3 1.5 47.7 64.1 48.3 7.1 5.2 
By geographical destination  
EU (27) 4.7 10.0 11.2 3.0 6.4 24.3 19.6 14.6 
France 2.1 5.3 9.0 0.3 1.5 6.1 6.9 5.1 
Switzerland 0.0 0.0 0.0 25.5 2.1 0.0 3.5 2.6 
United States 3.0 0.4 0.8 1.8 0.9 0.2 2.8 2.1 
Africa 37.8 20.8 21.0 41.7 156.6 108.8 97.6 72.4 
Madagascar 8.5 8.3 3.0 2.3 41.1 5.0 14.8 11.0 
Mozambique 4.7 0.3 0.3 0.3 23.3 2.6 0.1 0.1 
Reunion 4.1 4.9 2.7 3.2 12.3 1.8 2.1 1.5 
South Africa 1.1 0.7 2.2 10.5 2.7 2.6 1.2 0.9 
United Arab Emirates 0.0 0.0 0.0 0.0 1.6 0.0 5.3 3.9 
India 1.0 1.0 0.4 33.2 2.1 10.3 0.1 0.1 
China 0.0 0.0 0.0 0.0 0.0 0.1 0.2 0.1 
Oceania 1.1 0.1 0.4 0.0 7.6 1.5 1.6 1.2 
Other 10.5 24.5 10.6 24.5 34.9 40.2 4.2 3.1 
a Data for 2011 and 2012 have been revised and are not strictly comparable to previous years and 
2013. This is largely due to revisions in 2011 and 2012 balance-of-payments statistics, supplemented with results obtained from the Fo reign Assets and Liabilities Survey (FALS 2013). 
Direct investment data, besides equity, now also  include reinvested earnings and shareholders' 
loans.  
b Preliminary estimates and will be revised on the basis of the FALS 2014.  c IRS/RES/HIS refer to Integrated Resorts Scheme (I RS), Real Estate Scheme (REC), and Invest-Hotel 
Scheme (HIS), respectively.  
Note: Excluding Global Business Category 1 companies (GBC1s).  Source: Bank of Mauritius (2014), Monthly Statistical Bulletin,  April. Viewed at: 
https://www.bom.mu/pdf /Research_and_Publicatio ns/Monthly_Statistical_B ulletin/Apr1 4/contents.h
tm.  WT/TPR/S/304 • Mauritius 
 
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  1.33.  The EU (mainly the United Kingdom) remains the largest investor in Mauritius, followed by 
Switzerland, the United States, and the United Arab Emirates. 
1.34.  Financial services, tourism, real estate, and manufacturing attract most of FDI.  1.35.  Mauritius is also an important investor abroad, mainly in tourism, manufacturing, and 
agriculture.  WT/TPR/S/304 • Mauritius 
 
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  2  TRADE AND INVESTMENT REGIMES 
2.1  General Framework 2.1.  The structure of the executive, legislativ e, and judicial branches of government remain 
unchanged since Mauritius' previous Review in 2008 (Table A2.1). 
2.2.  Mauritius' trade policies may be viewed within the overall context of its national economic 
strategy, articulated in the Government Programme for 2012-2015. This sets out a road map to drive forward Mauritius' transformation from a middle-income to a high-income economy, with an 
emphasis on integrating economic growth with social development and environmental 
enhancement. From an economic perspective th e programme seeks to achieve growth based on 
high productivity and innovation, and places priority on the need for investment in infrastructure and people. It is looking to attract MUR 200 billion in investments (both public and private) 
over 2012-22, with priority on upgrading Mauritius' air, maritime, and road transport 
infrastructure. Mauritius is also considering how to tap the economic potential of its large Exclusive Economic Zone (EEZ).
1 Separately, a master plan to grow the services sector is also being 
developed.2  
2.3.  Primary responsibility for the formulation, review, and assessment of trade policies rests with 
the Ministry of Foreign Affairs, Regional In tegration and International Trade, through its 
International Trade Division (formerly the Trade Policy Unit (TPU)).3 The Minister of Foreign Affairs, 
Regional Integration and International Trade is charged with negotiating and signing WTO Agreements and RTAs. Where a policy decision has been taken to negotiate an agreement, government officials are mandated to conduct the negotiations and, where authorized, to sign the 
agreement on behalf of the State. The ratification  process consists in presenting the agreement to 
Cabinet for approval, followed by elaboration of an  Act of Parliament or a set of regulations that 
incorporate the agreement's obligations into domestic law.  
2.4.  The International Trade Division continues to consult with the private sector  on trade policy 
issues, including in relation to regional and bilateral trade negotiations. A WTO Standing Coordinating Committee, chaired by the Minister  of Foreign Affairs, Regional Integration and 
International Trade deals with implementation, follo w-up, and coordination of trade policy issues 
covered by WTO Agreements. This committee meets as necessary and brings together representatives from the public and private sectors.  
2.5.  Various other government agencies have trade policy-related functions 
(see Chapters 3 and 4). Since 2008, institutional changes have included the creation of an 
Investigating Authority to undertake anti-dumping and countervailing investigations (see section 3.1.5); a Central Procurement Board and Procurement Policy Office 
(see section 3.3.1); a Competition Commission (see section 3.3.4); as well as a National 
Agricultural Products Regulatory Office (NAPRO) and a Mauritius Sugar Cane Industry Authority (see section 4.1.2). Consideration is being given to establishing a Mauritius IP Office 
(see section 3.3.5) and an independent Utility Regulatory Authority (see section 4.2). 
2.6.  The Joint Economic Council (JEC) is the coordinating body of the private sector; its 
membership includes the nine main business organizations of Mauritius.
4 The Mauritius Chamber of 
Commerce and Industry is the main institution representing private sector interests on trade and 
industrial issues.  
                                               
1 Government Programme 2012-2015. Viewed at: 
http://primeminister.gov.mu/English/Documents/Govt_Prog2012-15.pdf .  
2 Mauritius Trade Portal online information. Viewed at: http://www.mauritiustrade.mu/en/trading-with-
mauritius/news/new/191,master-plan-on-services . 
3 Since Mauritius' previous Review, the name ha s changed from the Ministry of Foreign Affairs, 
International Trade and Cooperation. Ho wever, the portfolio remains the same. 
4 These business organizations are: the Mauritiu s Chamber of Commerce and Industry; the Mauritius 
Chamber of Agriculture; the Mauritius Employers' Federa tion; the Mauritius Sugar Producers' Association; the 
Mauritius Export Association; the Ma uritius Bankers' Association; the Mauritius Insurers' Association; the 
"Association des Hôteliers et Restaurateurs de l'Ile Ma urice"; and the Association of Mauritian Manufacturers. WT/TPR/S/304 • Mauritius 
 
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  2.7.  The Constitution is the supreme law of Mauritius. It takes precedence over all legislation, 
international treaties and agreements. Acts of Parliament and subsidiary legislation are subordinate to and operate within the Constitution . There have been no changes to the process by 
which acts and subsidiary legislation are formulated since 2008.
5 Over the review period, the 
following new laws entered into force: the Merchant Shipping Act (2010); the Competition Act 
(2008); the Small and Medium Enterprises Development Authority Act (2009); the Trade (Antidumping and Countervailing Measures) Act (2010); the Mauritius Cane Industry Authority Act 
(2012); and the Sugar Industry Efficiency (Amendment) Act (2013). Several existing laws were 
amended. The main trade-related laws (including sector-specific laws in areas considered by this report) are listed in Table A2.2. 
2.2  Trade Agreements and Arrangements 
2.2.1  WTO 
2.8.  Mauritius is an original Member of the WTO and grants at least MFN treatment to all of its 
trading partners. It is an observer to the Committee on Trade in Civil Aircraft but is not a member 
of the Agreement on Government Procurement (GPA ), or an observer to the GPA committee. It 
has never participated in a WTO dispute settlement case as a complainant or respondent, but has been a third party in six cases. 
2.9.  Whist Mauritius has maintained a solid reco rd of notifications to the WTO, some remain 
outstanding. These include: agriculture (export subsidies and domestic support); TRIPS (checklist of issues on enforcement); import licensing; quantitative restrictions; customs valuation (interest charges); subsidies (both new and full notification as well as semi-annual notifications); import 
data for 2012; and state-trading enterprises. Mauritius made no notifications over the review 
period under GATS Article III.3 and GATS Article VII.4, and it has not notified its RTAs with 
Pakistan and the Indian Ocean Commission (applying  only Madagascar). Notifications made over 
the review period are listed in Table A2.3.  
2.2.2  Regional Trade Agreements (RTAs)
6 
2.10.  Mauritius' network of regional trade agreements (RTAs) covers 6 agreements with a total of 
24 trading partners (counting the EU as one trading partner).7 These agreements cover almost all 
tariff lines, with the exception of that between Mauritius and Pakistan, which is of limited scope. 
The main features of each of these agreements are set out in Table 2.1. Mauritius is not a signatory to the Agreement on Global System of Trade Preferences (GSTP).  
                                               
5 As noted in Mauritius' previous Re view, each Ministry formulates policies within its field and thereafter 
instructs the Attorney-General's Office  to draft the required Bill. The Bill is submitted to Cabinet for approval, 
then introduced into Parliament for three readings. Bi lls are adopted by a simple majority (except those on 
human rights and democratic principl es or those aimed at al tering the Constitution, for which a qualified 
majority or referendum is required). Once adopted, the Bill needs Presidential assent to become law. The 
President may withhold assent (with some exceptions) and send a Bill back to Pa rliament (only once) for 
reconsideration. All laws are Acts of Parliament and are published in the Government Gazette  (WTO document 
WT/TPR/S/198/Rev.1, 11 June 2008). 
6 Agreements involving reciprocal concessions. 
7 The 24 trading partners are: Burundi, Comoros, Djibouti, Egypt, Kenya, Libya Arab Jamahiriya, 
Rwanda,  South Sudan, Madagascar, Seyche lles, Angola, Botswana, Lesotho, Malawi, Mozambique, Namibia, 
South Africa, Swaziland, Tanzania, Zambia, Zimb abwe, Turkey, European Union, and Pakistan. WT/TPR/S/304 • Mauritius 
 
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  Table 2.1 RTAs in force, 2014 
RTAs 
Common Market for Eastern and Southern  Africa (COMESA) Free Trade Area  
Parties Burundi; Comoros; Djibouti; Egypt; Kenya; Libya Arab 
Jamahiriya; Madagascar; Malawi; Mauritius; Rwanda; 
Seychelles; South Sudan; Zambia; and Zimbabwe  
Date of signature/entry into force  1993/1994 
End of transition period for Mauritius (goods 
liberalization) Since 2000, 100% duty-free treatment to goods coming 
from member states party to the COMESA FTA 
(Group I). A 90% reduction on the MFN rate for 
member states that have not yet joined the FTA (Group 
II: Democratic Republic of Congo; Eritrea; Ethiopia; 
Swaziland and Uganda),  
Coverage (selected features) Common external tariff (yet to be implemented); 
competition; government procurement; intellectual 
property rights; investment; cooperation on 
environment; harmonization of standards, SPS 
measures and customs procedures; regional payment 
and settlement system; and monetary union (yet to be 
implemented). 
Protocol on the Free Movement of Persons, Labour, 
Services, Right of Establishment and Residence adopted 
in 2001 but only ratified by Burundi. Regulations on 
trade in services adopted by COMESA Council of 
Ministers and request-offer exercise for market access 
liberalization is ongoing. COMESA Common Investment 
Areas (CCIA) adopted by the COMESA Council. 
However, no member state has yet ratified it. 
WTO consideration status Factual abstract distributed 
Mauritius' merchandise trade with COMESA (2013) 3.3% of total imports; 8.8% of total exports (including 
re-exports). Mauritius' main trading partner is 
Madagascar. 
WTO document series WT/COMTD/N/3, 29 June 1995 
Southern African Development Community (SADC) 
Parties  Angola; Botswana; Lesotho; Malawi; Mauritius; 
Mozambique; Namibia; South Africa; Swaziland; 
Tanzania; Zambia; and Zimbabwea 
Date of signature/entry into force SADC Trade Protocol: 1996/2000. The Protocol set an 
8-year transition period after entry into force for 
completion of the free-trade area (by 2008), with 
substantially all trade liberalized 
End of transition period for Mauritius (goods 
liberalization) December 2013: Mauritius has liberalized all tariff lines 
vis-à-vis SADC member states 
Coverage (selected features) Protection of infant industries; cross border investment; 
competition policy; trade facilitation. Trade in services 
protocol adopted in 2012; negotiations to liberalize 
trade in services ongoing 
WTO consideration status Factual presentation distributed 
(date of consideration: 14 May 2007) 
Mauritius' merchandise trade with main SADC trading 
partners (2013) 7.2% of total imports; 9.0% of total exports. Mauritius' 
main trading partner is South Africa. 
WTO document series WT/REG176 
Trade Agreement between the Republic of Mauritius and the Islamic Republic of Pakistan 
Date of signature/entry into force  2007/2007  
End of transition period for Mauritius (goods 
liberalization)  2009: under the agreement, Mauritius has fully or 
partially liberalized 102 tariff lines (at the 6-digit tariff 
level)  
Selected features Services not covered 
WTO consideration status None 
Mauritius' merchandise trade with Pakistan (2013) 0.5% of total imports; 0.02% of total exports 
WTO document series Not notified to the WTOb WT/TPR/S/304 • Mauritius 
 
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  RTAs 
European Union - Eastern and Southern African Stat es Interim Economic Partnership Agreement (IEPA) 
Parties  EU member states; Madagascar; Mauritius; Seychelles; 
and Zimbabwe  
Date of signature/entry into force 2009/2012 
End of transition period for Mauritius (goods 
liberalization) 2022: 97% of tariff lines will be duty free; 193 tariff 
lines exempt from liberalization, with tariffs ranging 
from 0%  and 30%, mainly biscuits, meat, pasta, soaps, 
and steel products 
Selected features Bilateral safeguard; fisheries; economic development 
cooperation; private-sector development; 
infrastructure; natural resources and environment. 
Services are not covered 
WTO consideration status Factual presentation not distributed 
Mauritius' merchandise trade with the European Union 
(2013) 22.3% of total imports; 57% of total exports 
(including re-exports) 
WTO document series WT/REG307 
Free Trade Agreement between the Republic of  Mauritius and the Republic of Turkey  
Date of signature/entry into force  2011/2013  
End of transition period for Mauritius (goods 
liberalization)  2022: 98.1% of tariff lines will be duty free; 117 tariff 
lines will continue to attract duty, mainly covering, 
inter alia , biscuits, meat, pasta, soaps, and steel 
products  
Selected features Taxation and regulation, intellectual and industrial 
property. Services not covered. 
WTO consideration status Factual presentation distributed. Date of consideration 
in WTO: 23-24 June 2014. 
Mauritius' merchandise trade with Turkey (2013) 0.9% of total imports; 0.2% of total exports 
WTO document series WT/REG341 
Indian Ocean Commission (IOC) RTA with Madagascar 
Date of signature/entry into force  Not available 
End of transition period for Mauritius (goods 
liberalization)  Completed (date of completion not available) 
Selected features Not available 
WTO consideration status None 
Mauritius' merchandise trade with Madagascar (2013) 0.5% of total imports; 6.3% of total exports 
WTO document series None 
a Congo DR, Madagascar, and Seychelles have no t yet implemented the SADC Trade Protocol.  
b The authorities indicated that procedures cons ultations with Pakistan are ongoing for a joint 
Mauritius-Pakistan notification of the RTA to the WTO.  
Source: WTO Secretariat RTA Database; and Maur itius Trade online information. Viewed at: 
http://www.mauritiustrade.mu/en/trade-agreements .  
2.2.2.1  RTA developments since 2008 
2.11.  Key developments during the review peri od were the entry into force of RTAs between 
Mauritius and Turkey, and an interim Economic Partnership Agreement (EPA) between the EU and 
the Eastern and Southern African States. Integration within both SADC and COMESA has been strengthened and efforts are under way to create a tripartite free-trade agreement between 
COMESA, SADC, and the East African Community (EAC ), and in the longer term a Continental Free 
Trade Area within Africa (see below).  
2.12.  Mauritius has finalized a bilateral RTA with India covering 100 tariff lines; implementation of 
this RTA is awaiting the finalization of the Comprehensive Economic Cooperation Partnership 
Agreement. Discussions are ongoing regarding the po ssible launch of RTA negotiations with Brazil 
and China, and for further expanding the RTA between Mauritius and Pakistan. Additionally, certain WT/TPR/S/304 • Mauritius 
 
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  members of the Indian Ocean Rim Association for Regional Cooperation (IOR-ARC) have been 
discussing the feasibility of esta blishing an RTA for some time.8  
2.2.2.1.1  Mauritius-Turkey RTA 2.13.  The RTA between Mauritius and Turkey wa s signed on 9 September 2011 and entered into 
force on 1 June 2013.
9 It is partly based on the IEPA wi t h  t h e  E u r o p e a n  U n i o n .  I t  p r o v i d e s  
duty-free and quota-free access for all Mauritian expo rts of industrial products to Turkey, except 
for a list of 70 clothing items on which duties will be phased down over a four-year period. 
Mauritius benefits from preferential access for 40 agricultural products on a tariff-quota basis. In 
return, Mauritius committed to a phased schedule of  tariff liberalization over 2013-22. Prior to the 
RTA's entry into force, 88.9% of Mauritius' tariff lines were duty free on an MFN basis; an additional 0.6% of lines were liberalized in 2013; a further 0.8% will be liberalized in 2017, and 
7.8% in 2022. By the end of the implementation  period, 117 tariff lines will remain dutiable, 
representing 1.9% of the total lines in Mauritius'  tariff schedule. However these tariff lines still 
account for a significant portion of Turkey's trade with Mauritius (some 21.5% of the value of 
Mauritius' total imports from Turkey over 2010-12).
10  
2.2.2.2  Interim Economic Partnership Ag reement (IEPA) with the European Union 
2.14.  An IEPA was signed on 29 August 2009, between the European Commission and 
four Eastern and Southern African (ESA) economies: Madagascar, Mauritius, Seychelles, and 
Zimbabwe. The agreement entered into force on 14 May 2012.11 It provides for duty-free access 
for all ESA exports to the EU market except for sugar and rice, whereby liberalization is staggered over a transitional period up until September 2015. Mauritius' trade liberalization schedule is set 
out in Annex II to the IEPA. Various raw materials and capital goods, some 1,342 tariff lines (at 
the 6-digit level) were liberalized in January 2013; there is a phased schedule for full liberalization 
of certain intermediate and capital goods over 2013-17 (2,453 tariff lines); and phased 
liberalization of other products over 2013-22 (1,068 tariff lines); 193 tariff lines are exempt from 
liberalization. Negotiations between the parties are in train to conclude a full EPA. According to the authorities, this would include trade in goods, trade in services, competition policy, intellectual 
property rights, and trade facilitation.
12  
2.2.2.3  RTAs with ot her African countries 
2.15.  Since 2008, regional integration within CO MESA has broadened, with the admission of two 
new member states (South Sudan and Uganda), and deepened, with various new reforms being 
achieved or set in train.13 In June 2009, the COMESA Customs Union was launched by the heads of 
State and Government with a three-year transition period aimed at allowing member states to define their sensitive products list and align their national tariff structures to COMESA's Common 
External Tariff and Common Tariff Nomenclature (CTN). This was to commence in June 2012, but 
was postponed to 2014 as member states had not yet finalized tariff alignment schedules. Additionally, the COMESA Regional Payment and Settlement System (REPSS) became operational 
in October 2012. The REPSS is a cross-border payment system which establishes a simpler, more 
secure, and faster payment infrastructure for traders within COMESA, through their respective central bank. It enables importers and exporters to pay or invoice for their products in their local 
                                               
8 Iran, Kenya, Mauritius, Oman, Sri Lanka, Tan zania, and Yemen prepared a concept paper on the 
feasibility of establishing an RTA, and a Framework Agreement was drafted in 2003 (http://iorarc.org/projects /flagship-projects/prefere ntial-trade-agreement.aspx  and 
http://www.iorarc.org/media/25571/speech_by_h.e._yo usouf_bin_alawi_abdullah_sultanate_of_oman.pdf ).  
9 The agreement may be viewed at: http://www.mauritiustrade.mu/ en/trade-agreements/turkey . 
10 WTO document WT/REG341/1, 18 March 2014. 
11 Prior to the entry into force of the IEPA, trade with the EU was governed by Market Access 
Regulations 1528, under which preferential access was provided for all products except rice and sugar. 
12 Areas for future cooperation are set out in Chapter V of the Interim EPA. Viewed at: 
http://www.mauritiustrade.mu/ressources/pdf/EPA-interim-text.pdf . 
13 South Sudan joined COMESA in 2011 as a Group I member, and Uganda in 2012 as a Group II 
member. As noted in Mauritius' previous Review, the main objectives of COMESA include the creation of a 
free-trade area; the establishment of a customs union; free movement of capital and investment, supported by 
the adoption of a common investment area; a grad ual establishment of a payment union based on the 
COMESA Clearing House, and the eventual establishment of a monetary union; and the adoption of common visa arrangements, leading eventually to the free movement of persons.   WT/TPR/S/304 • Mauritius 
 
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  currencies and removes the need for confirmed letters of credit and associated costs.14 The 
COMESA Clearing House owns and operates the REP SS and the Bank of Mauritius is the Settlement 
Bank. COMESA's Competition Commission (CCC) became operational on 14 January 2013 (see section 3.3.4).
15 Negotiations to create a COMESA-EAC-SADC Tripartite Free Trade Area are 
under way (see below).  
2.16.  SADC launched its FTA in August 2008, with 85% of tariff lines traded on a duty-free 
basis.16 Additionally, the SADC Trade Protocol was amended in July 2008 with the adoption of an 
annex dedicated to SPS measures.17 The objectives of the annex are, inter alia , to improve 
member states' implementation of the WTO Agre ement on the Application of SPS Measures, to 
enhance their technical capacity to monitor SPS measures, and to provide a forum for addressing SPS-related matters, including disputes. The SADC Protocol on Trade in Services was approved by 
the 32
nd SADC Summit of Heads of State and Government in Maputo, Mozambique in 
August 2012.18 It seeks progressive liberalization of trad e in services with a view to creating 
ultimately a single market for trade in services. Promoting sustainable economic growth and 
enhancing the capacity and competitiveness of services sectors are also among its objectives. A 
first round of negotiations to liberalize services in six priority areas commenced in April 2012 with the development of a roadmap for negotiations. The round is expected to be completed in 
three years. The six priority areas are: communication services, construction services, 
energy-related services, financial services, tourism services, and transport services.
19 In terms of 
the overall regional integration agenda, SADC has deferred the launch of a Customs Union initially set for 2010.
20 
2.17.  Negotiations to establish an enlarged free-trade area encompassing the members of 
COMESA, SADC, and the EAC, were launched in 2008.21 The ultimate goal is to achieve a single 
customs union. The authorities noted that the motivation for embarking on a tripartite free-trade 
agreement is to resolve challenges of multiple memberships (many African countries belong to 
two or more regional blocks).22 The negotiations will seek to harmonize trade policies among the 
member states of the three trade agreements. Th e tripartite free-trade agreement was initially 
expected to be concluded by January 2015. However, as of mid-2014, major elements were still 
outstanding. In an effort to make transparent and reduce non-tariff barriers to trade (NTBs), SADC, COMESA, and EAC members have also implemented a NTB reporting, monitoring, and eliminating mechanism, which contains timelines for the removal of NTBs in the region.
23 
2.18.  At the 2012 African Union (AU) Summit, heads of State endorsed a plan to establish a 
Continental Free Trade Agreement (CFTA) by 2017, building upon a finalized EAC-COMESA-SADC tripartite agreement. The following milestones were set: (a) completion of free-trade agreements 
by non-tripartite regional economic communities, through parallel arrangements similar to the 
EAC-COMESA-SADC tripartite initiative, between 2012 and 2014; (b) consolidation of the tripartite 
and other regional FTAs into a CFTA between 2015 and 2016; and (c) establishment of the CFTA 
by 2017 with the option to review the target date according to progress made.
24 The AU organized 
a follow-up meeting of African Trade Ministers in April 2014 to brainstorm on the guiding principles 
and modalities for the CFTA negotiations.  
                                               
14 For more information see: 
http://www.comesa.int/index.php?option=com_content&view=article&id=395:comesas-regional-payment-and-
settlement-system-repss-goes-live& catid=5:latest-news&Itemid=41  and 
http://www.mcci.org/documents/REPSS2.pdf . 
15 The CCC and the Board of Commissioners are the two competition bodies of COMESA. Viewed at: 
http://www.lexology.com/library/detail.aspx?g=10adeb55-34f0-4736-8aeb-0262abb1bc78 . 
16 In January 2014, Mauritius liberalized the remaining 15%. 
17 SPS annex viewed at: 
http://www.sadc.int/files/7413/5817/6371/SADC_Sanitary_and_Phyto_Sanitary_ANNEX.pdf . 
18 SADC online information. Viewed at: 
http://www.sadc.int/files/7313/6439/6118/Protocol_on_Trade_in_Services_-_2012_-_English.pdf . 
19 SADC online information. Viewed at: http://tis.sadc.int/ . 
20 All Africa online information. Viewed at: http://allafrica.com/stories/201308180126.html . 
21 COMESA-EAC-SADC Tripartite Summit, Kampala 2008. 
22 For members of the COMESA and SADC agreements, see Table 2.2. EAC Member states are: Burundi, 
Kenya, Rwanda, Tanzania, and Uganda. 
23 The mechanism may be viewed at: www.tradebarriers.org  and it allows operators to directly report, 
and monitor the resolution of, barriers encountered in the participating member states. The system is publically 
accessible to all.  
24 ICTSD online information. Viewed at: http://ictsd.org/i/news/bridgesweekly/124188/ . WT/TPR/S/304 • Mauritius 
 
- 28 - 
 
  2.2.3  Preferential Trade Agreements25 
2.2.3.1  Generalized System of Preferences (GSP) 2.19.  Mauritius benefits from preferential tariff treatment granted under the GSP schemes of 
the EU, Japan, and Norway (since 1971); New Zealand and Switzerland (since 1972); Australia 
and Canada (since 1974); Turkey and Bulgaria (s ince 2002); and the Russian Federation, Belarus, 
and Kazakhstan (since 2010).
26 The GSP scheme of the Russian Federation, Belarus, and 
Kazakhstan was notified to the WTO in March 2013. Under the latter scheme, selected products 
originating from Mauritius (and other developing country beneficiaries) are eligible for a 25% 
reduction on the MFN duty, while those originat ing from LDCs benefit from duty-free access.27 The 
U.S. GSP programme expired on 31 July 2013 and the U.S. Congress is considering legislation that would renew it.
28  
2.2.3.2  African Growth and Opportunity Act (AGOA) 
2.20.  Under the United States' AGOA scheme, Mauritius is granted duty-free and quota-free 
access to the U.S. market for a specific range of products, mainly textiles and apparel.29 Mauritius 
has also qualified for Lesser Developed Country status since October 200830, which permits more 
flexible rules of origin in allowing Mauritius to use third-country fabrics in clothing exports. The third-country fabric provision was extended in August 2012.
31 The AGOA is scheduled to expire in 
2015, but the parties are discussing its renewal past this date. Total Mauritian exports to the 
United States under the AGOA scheme amounted to just under US$188 million in 2013. Virtually 
all exports under the scheme were textile and apparel products (Chart 2.1). An AGOA levy was abolished as a result of Mauritius' 2013 budget; it had been levied on apparel made from 
third-country fabric for export to the United States under AGOA preferences in order to pay a 
lobbyist in Washington to safeguard Mauritius' AGOA benefits.  
                                               
25 Agreements involving unilateral concessions. 
26 WTO online information. Viewed at: http://ptadb.wto.org/Country.aspx?code=480  and Government of 
Mauritius online information. Viewed at: 
http://www.gov.mu/portal/sites/mfa_web/gspschemes/gsp_schemes.html . 
27 WTO document WT/COMTD/N/42, 5 April 2013. 
28 USTR online information. Viewed at: http://www.ustr.gov/trade-topics/trade-
development/preference-programs/generalized-system-preference-gsp . 
29 As of 1 June 2013, 39 SSA countries we re eligible for AGOA trade benefits. 
30 Amendment HR 7222 of AGOA provisions by Public Law 110-436 enacted on 16 October 2008 
considers Mauritius as a "lesser developed benefi ciary sub-Saharan African country". Viewed at: 
http://agoa.info/images/documents/2629/Law_110-436.pdf . A presidential proclama tion, dated 23 December 
2009, renewed Mauritius' eligibility for the third-country fabric provision. Viewed at: 
http://www.whitehouse.gov/the-press-office/president ial-proclamation-take-certain-actions-under-african-
growth-and-opportunity . 
31 USTR online information. Viewed at: http://www.ustr.gov/about-us/press-office/press-
releases/2012/august/kirk-applauds-agoa-caftadr-renewal , and http://www.ustr.gov/countries-regions/africa . 
The TCF provision was due to expire on 30 September 2012. Delay in renewing the provision was much 
criticized as it fuelled uncertainty and entailed losses in U.S.-Africa apparel trade. Viewed at: http://magazine.cottonafrica.com/magazine/?p=1327 . WT/TPR/S/304 • Mauritius 
 
- 29 - 
 
  Chart 2.1 U.S. imports from Mauritius, 2013 
50.3%
3.4%12.9%4.7%
4.1%0.7%
24.1%
020406080100120140160180200
AGOA GSP MFNMFN = 0%
HS 62 Apparel, not knitted
HS 61 Apparel, knitted
Prepared or preserved fish (HS 160414)
Other(US$ million)
Total imports: 
US$ 338 millionDutiable
 
Note: Percentage figures indicate  the share of total imports.  
Source: US International Trade Commission. Viewed at: http://dataweb.usitc.gov/ . [Februray 2014]. 
2.2.4  Other regional cooperation schemes and agreements 
2.21.  Mauritius is a signatory to various other economic cooperation schemes and agreements 
that, inter alia , involve strengthening and expanding trade and investment linkages but do not 
involve trade preferences (Table 2.2). Since 2008, it has signed the Mauritius-EFTA Joint 
Declaration of Cooperation (in 2010) and the Ma uritius-Union of Comoros Framework Agreement 
on Cooperation (in 2014). Mauritius also joined the South Asian Association for Regional Cooperation (SAARC) as an observer in 2008.
32 
Table 2.2 Regional cooperation schemes and agreements, 2014 
Scheme 
(date of signature) Members Trade and investment-relat ed developments since 
2008 
Indian Ocean 
Commission (IOC) 
(1984) Mauritius, 
Union of Comoros, 
Reunion, 
Madagascar, and Seychelles In 2010, the IOC Council of Ministers urged the creation of 
an economic and commercial zone. The objective is to 
eliminate all obstacles to trade and investment within the 
IOC region. Modalities have yet to be developed and agreed.  
Mauritius-US Trade 
and Investment 
Framework 
Agreement (TIFA) 
(2006) Mauritius and 
United States Annual meetings have focused on areas of priority interest 
(AGOA implementation, agricult ural trade and agri-business 
linkages, intellectual property rights, a proposed bilateral 
investment treaty, trade in services, and capacity building). 
Parties have concluded an agreement on ICT principles. 
Consideration is also being given to the possibility of 
concluding a bilateral customs cooperation and trade 
facilitation agreement.  
Mauritius-European 
Free Trade Association Joint Declaration of Cooperation (2010) Mauritius, Iceland, 
Norway, Switzerland, and Lichtenstein The first Mauritius-EFTA Joint Committee meeting on 
10 June 2013, involved a review of bilateral trade and investment; exchange of information on preferential trade activities; and potential areas for closer cooperation. A second meeting will be held in the light of developments taking place in the EPA negotiations.  
Mauritius-Union of 
Comoros Framework 
Agreement on 
Cooperation (2014) Mauritius and 
Union of Comoros Information not available.  
Source: Government of Mauritius online information. Viewed at: http://www.mauritiustrade.mu  and 
http://www.gov.mu ; and EFTA online information. Viewed at: http://www.efta.int .  
                                               
32 The SAARC was set up in December 1985 to accele rate economic and social development in its 
member states through increased intra-regional cooper ation. Current members are Afghanistan, Bangladesh, 
Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lank a. Australia, China, the EU, Japan, Iran, Myanmar, 
South Korea, and the United States also have observer status (see: http://saarc-sec.org ).  WT/TPR/S/304 • Mauritius 
 
- 30 - 
 
  2.3  Investment Regime 
2.3.1  General framework 2.22.  Mauritius has several investment-related laws (Table A2.2). The Investment Promotion Act 
(2000) established the Board of Investment (BOI) as Mauritius' national investment promotion 
agency. The BOI is the first point of contact for businesses wishing to establish operations in 
Mauritius and coordinates with other public agencies to facilitate the implementation of investment projects. It issues registration certificates to  enterprises wishing to benefit from investment 
promotion schemes and has the mandate to negotiate bilateral investment treaties.
33 In 2013, the 
Investment Promotion Act was amended to provide for the establishment of an Investment Projects Fast-Track Committee (IPFTC). The IPFTC's mandate is to coordinate and expedite the processing of permit approvals for large investment projects deemed to be in the economic 
interest of Mauritius. The Business Facilitation (Miscellaneous Provisions) Act 2006 amended 
various laws in order to allow businesses to start their operations on the basis of self-adherence to established guidelines and for ex-post control of compliance, to facilitate business activities and 
acquisition of property by foreigners and to enable small enterprises to start business activities 
within three working days.
34 
2.23.  The legal framework for levying corporate tax is the Income Tax Act 1995, as amended by 
annual finance laws. In 2014, corporate tax was levied at a rate of 15% (unchanged since 
Mauritius' previous Review). Certain tax exemptions or deductions apply to offshore companies.35 
Mauritius has introduced a Corporate Social Responsibility (CSR) Tax whereby profitable companies must spend 2% of the previous year's  chargeable income to implement an approved 
programme by the company or an approved programme under the National Empowerment 
Foundation, or finance a non-governmental organization (NGO).
36 Mauritius does not levy a capital 
gains tax. Over the review period, new levies were applied to banks (see section 4.4.1) and 
telecommunication companies (see section 4.4.2).  
2.24.   The investment promotion and protection agreements (IPPAs) to which Mauritius is a 
signatory require Mauritius to grant national treatment to foreign investors. Since 2008, new IPPAs 
have entered into force with Burundi, Senegal, Belgium/Luxembourg, the Republic of Korea, 
Finland, and Tanzania. Additionally new double -taxation avoidance agreements (DTAAs) have 
entered into force with Germany, Sweden, Tunisia, Qatar, Bangladesh, and Zambia (Box 2.1).  
2.25.  The International Arbitration (Miscellaneous  Provisions) Act (Act No. 8 of 2013), enacted in 
201337, amends the Code de Procédure Civile, the Co nvention on the Recognition and Enforcement 
of Foreign Arbitral Awards Act, and the Internat ional Arbitration Act. The main effect of the 
amendment is that foreign arbitral awards are no longer governed by the Code de Procédure Civile 
but by the latter Acts. More specifically: (a) the New York Convention now applies to the 
recognition and enforcement of all arbitral awards made in the territory of a State other than Mauritius, whether or not there is reciprocity on the part of that State; (b) for the purposes of 
Article IV of the New York Convention, any arbitral  award made in the English or French language 
is now deemed to have been made in an official language of Mauritius; and (c) no limitation or prescription period provided for in the laws of Mauritius now applies to the recognition and enforcement of an arbitral award under the New York Convention.  
                                               
33 For more information on the functions of the Board see: http://www.investmauritius.com/about-
us/the-board-of-investment.aspx . The Board certifies the Real Estate Development Scheme, the Invest Hotel 
Scheme, and the freeport scheme.  
34 Business Facilitation (Miscellaneous Provisions) Act 2006. Viewed at: 
http://www.gov.mu/portal/sites/smeportal/documents/legislations/bizlegact.pdf . 
35 Offshore companies (holding a Category 1 Global Business Licence) pay 15% tax and a tax credit of 
up to 80% is available. Offshore in ternational companies (holding a Catego ry 2 Global Business Licence) are 
tax exempt. PKF online information. Viewed at: http://www.pkf.com/media/387149/mauritius_2012.pdf . 
36 Certain entities are not consider ed as companies for CSR purposes: (a) a company holding a Category 
1 Global Business Licence; (b) a bank holding a banking licence under the Banking Act in respect of its income 
derived from its banking transactions wi th non-residents or corporations holding a Global Business Licence; (c) 
an Integrated Resort Scheme (IRS) Company; and (d) a non-resident société, a trust or a trustee of a unit 
trust scheme. 
37 International Arbitration (Miscellaneous Provisions) Act 2013. Viewed at: 
http://attorneygeneral.gov.mu/English/Documents /Acts%20By%20Year/2013/INTERNATIONAL%20ARBITRATI
ON%20(MISCELLANEOUS%20 PROVISIONS)%20ACT%202013.pdf . WT/TPR/S/304 • Mauritius 
 
- 31 - 
 
  Box 2.1 Investment-related treaties and international agreements, 2014 
Investment Promotion and Protection Agreements (IPPAs) 
 In force (date of entry into force) : Barbados (2005); Belgium/Luxembourg Economic Union (2010); 
Burundi (2009); China (1997); Czech Republic (2000); Finland (2008); France (1974); Germany (1973); 
India (2000); Indonesia (2000); Madagascar (2005); Moza mbique (2003); Pakistan (1997); Portugal (1999); 
Republic of Korea (2008); Romania (2000); Senegal (2009); Singapore (2000); South Africa (1998); 
Sweden (2005); Switzerland (2000); Tanzania (2013); and UK and Northern Ireland (1986).  
 Signed but not yet in force (date of signature) : Benin (2001); Cameroon (2001); Chad (2001); 
Comoros (2001); Egypt (2014); Gabon (2013); Ghana (2001); Guinea Republic (2001); Kenya (2012); 
Kuwait (2013); Mauritania (2001); Nepal (1999); Republic of Congo (2010); Rwanda (2001); 
Swaziland (2000); Turkey (2013); and Zimbabwe (2000). 
Participation in international arbitral conventions/bodies 
 Signatory to the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards 
since 1996 (New York Convention) 
 Member of the International Centre for Settlement of Investment Disputes (ICSID) since 1969. 
Other 
 Member of the Multilateral Investment Guarantee Agency (MIGA);  
 Agreement between the Government of the United States and COMESA concerning the development of Trade 
and Investment Relations (signed 2001) 
Double-taxation avoidance ag reements treaties (DTAAs) 
 In force (date of entry into force) : Bangladesh (2010); Barbados (2005); Belgium (1999); Botswana (1996); 
China (1995); Croatia (2003); Cyprus (2000); France (1982); Germany (2012); India (1985); Italy (1995); 
Kuwait (1998); Lesotho (2004); Luxembourg (1996); Madagascar (1995); Malaysia (1993); 
Mozambique (1999); Namibia (1996); Nepal (1999); Oman (1998); Pakistan (1995); Qatar (2009); 
Rwanda (2003); Senegal (2004); Seychelles (2005); Singap ore (1996); South Africa (1997); Sri Lanka (1997); 
Swaziland (1994); Sweden (2012); Thailand (1998); Tunisia (2008); Uganda (2004); 
United Arab Emirates (2007); United Kingdom (1987); Zambia (2012); and Zimbabwe (1992). 
 Signed but not yet in force (date of signature) : Egypt (2012); Gabon (2013); Kenya (2012); Monaco (2013); 
Nigeria (2012); Republic of Congo (2010); and Russian Federation (1995). 
Source:  Information provided by the authorities.  
2.26.  There is no general government approval requirement for investment projects. However, 
BOI approval is required for investment projec ts submitted under the Real Estate Development 
Scheme and Freeport. Permits may be requir ed from different government agencies.  
2.27.  Mauritius maintains a transparent and open investment regime; restrictions to foreign 
investment are maintained in only a few sectors (Table 2.3). The authorities note that 
liberalization of the legal services market is envisaged.  
Table 2.3 Foreign invest ment restrictions, 2014 
Sector/activity  Restriction  
Television broadcasting Foreign capital in a company must be less than 20%. 
Sugar companies Non-citizens may not hold more than 15%  of shares in listed sugar companies 
without prior written consent of the Financial Services Commission.  
Real estate property A certificate of authorization from  the Prime Minister's Office  non-citizens require to 
acquire real estate property in Mauritius,  or to acquire shares in a company that 
owns immoveable property in Mauritius. Purchases must be financed with funds 
transferred from abroad through the banking system. 
Banks holding 
immovable property in 
Mauritius Approvals are required from the Prime Minister and Minister of Home Affairs for 
investments in banks that hold immovable property in Mauritius.  
Diving centres Maximum foreign equity participation of 30% 
Legal services Foreign law firms can provide legal services only in relation to non-judicial 
proceedings (arbitration, mediation, conc iliation and other forms of consensual 
dispute resolution), or in relation to foreign law or international law.  
Fisheries Licences to operate a Mauritian fishing vessel may only be granted to Mauritian 
nationals or to bodies incorporated in Ma uritius and having a place of business in 
Mauritius.  
Source: Board of Investment.  WT/TPR/S/304 • Mauritius 
 
- 32 - 
 
  2.28.  In the context of this Review, the auth orities confirmed that Mauritius maintains no 
local-content requirements, and is fully compliant with WTO TRIMs provisions.  
2.3.2  Recent reforms 2.29.  Mauritius ranks well in various international indicators and is consistently one of the 
strongest performers in the Africa. The World Bank ranked Mauritius 20
th out of 189 countries in 
terms of the ease of doing business in 201438, and The World Economic Forum ranked Mauritius 
29th out of 138 economies for enseeing trade. The most problematic factors for importing have 
been identified as: high costs of, or delays caused by international transportation; burdensome 
import procedures; and customs tariffs. On the ot her hand, according to the WEF, Mauritius ranks 
well for the adequacy of its domestic telecoms and transport infrastructure, for general personal 
security, and for lack of border corruption.39 The latter is also reflected in Mauritius' relatively 
positive position in Transparency International's Corruption Perceptions Index 2013 (52nd place out 
175 countries).40 In terms of competitiveness the WEF places Mauritius 45th out of 139 countries in 
2013-14, an improvement of nine places over th e previous year. It is noted that the country 
benefits from relatively strong and transparent fi nancial institutions, clear property rights, strong 
judicial independence, an efficient government, strong investor protection and well developed infrastructure by regional standards. It is also noted that financial markets have deepened and 
that the country has an efficient goods market driven by greater foreign prevalence and more 
competition. On the negative side, the WEF notes that Mauritius does not deploy its talent effectively; suffers from an incapacity to retain talent and low participation of women in the labour force.
41 
2.30.  According to the World Bank, Mauritius has taken various initiatives to improve the business 
environment since 2008.42 Judicial and non-judicial processes for commercial cases have been 
improved through the establishment in 2009 of a Commercial Court as a division of the Supreme 
Court, and more recently its staffing has been in creased. Mauritius has made its property register 
fully electronic, and statutory time-limits now apply to property registration. Redundancy provisions in labour laws have been made more flexible.
43 In July 2008, the Banking Act was 
amended to allow the Bank of Mauritius to license private credit bureaus covering all credit 
facilities. The Bank of Mauritius Act was also amended, to enable the Bank of Mauritius to impart information maintained in the Credit Information Bureau (set up under the aegis of the Bank of Mauritius) to such bodies as it considers appropriate for credit rating purposes. The coverage of 
the Bureau has been extended to all institutions offering credit in Mauritius, including leasing 
facilities, hire purchase, and utility companies. A new insolvency law was passed in 2009  and 
further reforms in 2013 introduced out-of-court restructuring, and standardization of the process 
of registration, suspension, and removal of insolvency practitioners.
44  
2.31.  The authorities noted that, several additi onal reforms to improve the business environment 
are being undertaken or are planned as a result of annual budgetary processes. These include: 
initiatives to align the skills of the workforc e with the needs of business and to encourage 
investment in educational infrastructure specifically for technical and vocational training; an overhaul in government IT services and the introduction of mobile payments; strengthening privacy laws for cloud computing; support to SMEs; and the extension of existing or introduction of 
new incentives (fiscal and non-fiscal) (see section 3.3.2).  
                                               
38 World Bank (2013).  
39 World Economic Forum (2014).  
40 Transparency International (2013).  
41 World Economic Forum (2013a).  
42 World Bank online information. Viewed at: http://doingbusiness.org/reports/global-
reports/~/media/giawb/doing%20busines s/documents/profiles/country/mus.pdf . 
43 Redundancies of 1 or more worker s for economic reasons no longer require authorization; the notice 
period for redundancy is now 30 calendar days; and severance pay is mandatory only if the grounds for 
redundancy are found to be invalid. 
44 As noted in World Bank (2010) the law establishes a rehabilitation procedure for companies as an 
alternative to winding up. The law sets clear time-limits, defines rights and obligation s of creditors and debtors, 
and outlines sanctions for those who abuse the system. WT/TPR/S/304 • Mauritius 
 
- 33 - 
 
  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Measures Directly Affecting Imports 3.1.1  Customs procedures and valuation 3.1.  All importers must be registered with the Mauritius Revenue Authority (MRA) and with the 
Registrar of Businesses, from which they receive a Tax Account Number (TAN) and Business 
Registration Number (BRN), respectively. The TAN is used in customs declarations.
1 The use of 
licensed customs brokers in Mauritius is not compulsory.2 
3.2.  Electronic submission of all customs declar ations is mandatory. TradeNet, the single window 
system, allows declarants who have obtained the enabling software, to submit customs declarations and other required documents online to Customs through its Customs Management System (CMS).
3 It allows for the electronic payment of customs duties and other taxes as well as 
submission of applications for import (and export ) permits regulated by the Ministry of Industry, 
Commerce and Consumer Protection (MICCP) (see below). As at June 2014, applications for import permits and authorizations from government agencies other than MICCP must be obtained directly 
from the agencies concerned. A project is bein g implemented to enhance the single window to 
gradually integrate these agencies into the TradeNet, and thus process all import permits and effect electronic payment of applicable fees and charges electronically. 
3.3.  The customs declaration is validated by the CMS and a message is sent back to the declarant 
and the payment of the customs duty and other taxes (if any) is made. The customs declaration is channelled to the Customs Compliance Section. The compliance officer, based on a documentary check, may : (a) release the goods; (b) require clarifications about the documents submitted; 
(c) direct for scanning; or (d) channel the declaration for verification by customs officers from the 
examination team and/or other controlling agencies. Since July 2013, declarants (including importers and brokers) have been able to track th e status of their declarations on their mobile 
phones (including the status of payment and whether the consignment has been cleared).
4  
3.4.  Mauritius' risk-management system compri ses four channels. The channels are assigned 
automatically by the CMS based on a combination of criteria such as selected products, sensitivity, 
value, and consistency of data.5 Most imports, being subject to permit or inspection requirements 
from different government departments, pass through the yellow channel and are subject to a detailed document verification. Customs clearance times have been reduced significantly as a result of recent reforms (Table 3.1).  
3.5.  Since 2012, under the E-Customs project, importers no longer need to present hard copies of 
declarations and relevant documents at Customs. Scanned copies of required documents must be attached to the customs declaration and submitted online, and originals must be kept 
for five years.  
                                               
1 The Registrar of Business and the Income Tax Department are under the responsibility of the Ministry 
of Finance and Economic Development. 
2 As set out in Article 119 of the Customs Act, customs brokers must be licensed by 
the Director-General of Customs. Mauritian citizenship is not a requirement in orde r to apply for a licence. 
Viewed at: http://mra.gov.mu/download/TheCustomsAct1988asatFA2013.pdf . 
3 Importers must be registered with the Customs Depa rtment to allow their decl arations to be processed 
through the CMS. Documents required by Customs are a sca nned copy of the original of the invoice(s), bill of 
lading or airway bill, certificates of origin, and when applicable, permits and authori zations as may be required. 
4 MRA online information. Viewed at: http://mra.gov.mu/index.php/importexport-a-others/import . 
5 At the time of Mauritius' previous Review a new white channel was due to be implemented. Under the 
proposed white channel, it was envisaged that Customs would authorize provisional release of goods pending 
final clearance by the government agency concerned. However, as at June 2014, this channel had not yet been implemented. WT/TPR/S/304 • Mauritius 
 
- 34 - 
 
  Table 3.1 Use of risk-management channels, 2013 
Channel Checks Application Average 
customs 
clearance time 
(2010) Average 
customs 
clearance time 
(2013) Value of 
imports in 2013 
(MUR) 
Green Cursory 
document check Low risk imports Sea: 3 hours 
Air: 45 minutes Sea: 21 minutes 
Air: 9 minutes 20,326,147,461 
(10.68%) 
Yellow Detailed 
document 
verification Imports subject to 
permit or inspection 
requirements of 
different government 
departments  Sea: 5 hours 
Air: 53 minutes Sea: 2 hours, 
28 minutes 
Air: 26 minutes 147,374,397,008 
(77.40%) 
Red Detailed 
document verification and mandatory physical inspection High risk imports Sea: 25 hours 
Air: 31 Sea: 12 hours, 
48 minutes Air: 10 hours, 13 minutes 16,931,578,145 
(8.89%) 
Blue None Companies with a 
good history of 
compliance, 
registered under the 
Cargo Fast Track 
Programme Immediate Immediate 5,772,530,274 
(3.03%) 
Source: WTO (2008); and information provided by the authorities.  
3.6.  There are 34 operators registered under the Cargo Fast Track Programme, which has been 
operational since 2007. In 2008, Mauritius launched an Authorized Economic Operators (AEO) programme as an extension of the Cargo Fast Track Programme; as at June 2014, there were two certified AEOs. Companies must apply to MRA Customs for certification under these schemes.
6 
Criteria for certification relate to financial solvency, compliance, safety and security, and a proper 
system of records. Certified operators receiv e various benefits depending on the type of 
certification they obtain. These include: simplified declaration procedures, a low level of physical 
examination, expedited release of goods; the services of a Customs Relations Manager; and 
fast-track processing of certificates of origin and tariff rulings. The authorities noted that the incentive to join these two schemes has been dimi nished by the implementation of the E-Customs 
project, since many of the benefits afforded to participants in the Cargo Fast Track and the AEO 
programmes are now available to all importers. 
3.7.  Customs may provide advance rulings on tariffs and origin. Since 2013, changes to the 
Customs Act have made these rulings binding on Customs. 
3.8.  Rules on customs valuation are set out in the Customs Regulations. Mauritius primarily uses 
the transaction value for assessing the customs value of imports, except for imports of used machinery and equipment and second-hand motor vehicles.
7 Where the transaction method cannot 
be used, the five other methods set out in the WTO Customs Valuation Agreement may be applied 
(the order of deductive and computed methods can be reversed on request by the importer). A 2010 amendment to the Customs Regulations requir es fuller information to be supplied on the 
invoice, including the contact details of the exporter  and importer, the date of issue of the invoice, 
and the quantity and description of the goods.
8 Invoice amounts must be converted into Mauritian 
                                               
6 The implementing regulations for the schemes are the Customs (Cargo Community System) 
Regulations 2008. Viewed at: http://www.mcci.org/Photos/customscargocommunitysystemregulations.pdf . 
Two types of certificate are available for participants in  the Cargo Fast Track Progra mme: a security and safety 
facilitations certificate or a customs simplifications certificate. For AEOs, a customs simplifications/security and safety facilitations certificate is issued. Fo r more information on the AEO scheme, see: 
http://mra.gov.mu/download/AEOGeneralInfo.pdf .  
7 Under the Customs (Amendment No 2) Regulations of 2003, the customs value of used machinery and 
equipment is established based on the f.o.b. value of  such goods when new, re duced by a maximum of 15% 
for each year of use, subject to a maximum reductio n of 60%. For second-hand motor vehicles, the value is 
based on the f.o.b. value of the vehicle when new, reduced by 9% for the firs t month, and 1% for each 
subsequent month of use, up to a maximum of 56%. The Customs Regulations also allow guide books or publications to be used to determin e the value of second-hand motor vehicles in instances where the f.o.b. 
value is not available. 
8 Customs Regulations (1989, as amended). Viewed at: 
http://mra.gov.mu/download/TheCustomRegulations1989asJan2013GN196of2012.pdf .  WT/TPR/S/304 • Mauritius 
 
- 35 - 
 
  rupees using the exchange rate in force on the da te of entry of the imports. The exchange rates 
used by Customs are the rates received from the Bank of Mauritius. They are set for a one week 
period, are published in the Government Gazette  and made available three to four days in advance 
at Customs offices. The CMS is updated accordingly. The authorities note that Mauritius continues 
to encounter difficulties in identifying real value in cases of undervaluation. As part of its efforts to 
deal with this problem, Mauritius maintains an updated valuation database, incorporating reference values, which is used as a risk-management tool. It also imposes a 50% penalty for underpaid 
duties and taxes. 
3.9.  Changes to the Customs Act in 2013 provided  for recourse by importers to an independent 
appeal mechanism within the MRA to consider disputes relating to customs valuation, classification, and origin, prior to making representations to the Assessment Review Committee 
(ARC) (in operation at the time of Mauritius' previous Review).
9 The objective of establishing a 
non-judicial complaint-handling processes was to save time and costs incurred by traders having their grievances addressed. If disputes are unresolved at this level, operators may, take their case 
to the ARC within 28 days, asking for review of the assessment, claim or decision. The decisions of 
the ARC may be appealed to the Supreme Court.
10 Over the review period, most ARC cases related 
to valuation (Table 3.2).  
Table 3.2 ARC caseload, 2008-13 
Subject 2008 2009  2010  2011  2012 2013  
Classification 1 9 6 10 6 13 
Valuation 45 89 11 8 17 23 
Origin 0 2 0 0 0 0 
Source: Information provided by the authorities.  
3.1.2  Rules of origin 
3.10.  Mauritius has no non-preferential rules of or igin. Preferential rules of origin are set out in 
the trade agreements to which Mauritius is a signatory (see Chapter 2). As noted in Mauritius' 
previous Review, origin is generally conferred on goods wholly produced within the country of 
export or if not wholly produced, when : (a) the c.i.f. value of foreign materials does not exceed 60% of the total cost; (b) the value-added from production processes accounts for 35% of the 
ex-factory costs of the good (or 25% in some cases); or (c) there is a change in tariff heading. The 
COMESA and SADC regimes provide for origin cumulation among participating members. The FTA between Mauritius and Turkey allows for cumulati on between the EU member states, Mauritius, 
Turkey, and ACP states (under certain conditions ). The Interim EPA between the EU and ESA also 
allows for cumulation among EU member states, ESA member countries, Overseas Countries and 
Territories (OCTs), ACP states and neighbouring  developing countries (subject to certain 
conditions).
11 
3.1.3  Tariffs and other duties and taxes 
3.1.3.1  General features 3.11.  Goods imported into Mauritius may be su bject to customs duty, VAT, and excise duty. 
Excise duty and VAT are also applied to loca lly manufactured goods. Together these taxes 
amounted to 60% of total government tax revenue in 2013.
12  
3.12.  Revenue obtained from customs duties has declined considerably, from MUR 2.6 billion in 
2007/8 to MUR 1.4 billion in 2013, while revenues from VAT and excise taxes have continued to 
rise. This trend was already highlighted in Mauritius' previous Review (Table 3.3).  
                                               
9 Customs Act, Section 24A.  
10 The ARC's mandate is set out in the Mauritius Revenue Authority Act. Viewed at: 
http://attorneygeneral.gov.mu/English/Documents/A-
Z%20Acts/M/Page%205/MAURIT IUSREVENUEAUTHORITY1.pdf .  
11 For the rules of origin of ea ch of these agreements see: http://www.mauritiustrade.mu/en/trade-
agreements .  
12 Total tax revenue in 2013 amounted to MUR 68,421 million.  WT/TPR/S/304 • Mauritius 
 
- 36 - 
 
  Table 3.3 Revenue from customs duties , VAT and excise taxes, 2007/08-2013 
(MUR million) 
 2007/08 2008/09  2009 (July 
to Dec.)  2010a 2011 2012 2013  
VAT 18,508 19,044 9,895 21,088 22,710 24,926 26,016 
Excise 7,900 8,506 4,633 9,331 11,487 13,039 13,577 
Customs duties 2,636 1,501 802 1,525 1,560 1,506 1,389 
a Accounting period changed from financial year to calendar year from 2010.  
Source: Information provided by the authorities.  
3.13.  Mauritius has developed an online trade portal, the "Mauritius Trade Portal", which 
incorporates a system that provides informatio n on import procedures and applicable charges 
(including customs duties and local taxes, applicable regulations and required shipping documents) 
by tariff line.13 The site also incorporates a landed-cost calculator, which enables exporters to view 
all import charges and to incorporate them into a duty-paid price.14  
3.1.3.2  MFN applied tariffs 
3.14.  Mauritius' 2013 applied MFN tariff is based on the HS2012 nomenclature and consists of 
6,295 lines at the 8-digit level. As a consequence of tariff cuts (see below), Mauritius' simple average applied MFN rate has dropped significantl y, from 6.6% in 2007 to 2.3% in 2014. Mauritius 
does not apply tariff quotas. Non- ad valorem  tariffs apply to 4.8% of al l tariff lines (Table 3.4).  
Table 3.4 Structure of applied MFN tariffs in Mauritius, 2007 and 2014 
(%) 
 2007 2014 Final bounda 
1. Bound tariff lines (% of all tariff lines) .. .. 17.6 
2. Simple average tariff rate 6.6 2.3 94.0 
- Agricultural products (WTO definition) 8.5 1.8 119.5 
- Non-agricultural products (WTO definition) 6.3 2.3 24.0 
- Agriculture, hunting, forestry and fishing (ISIC 1) 4.9 0.6 117.4 
- Mining and quarrying (ISIC 2) 1.5 0.3 Unbound 
- Manufacturing (ISIC 3) 6.8 2.4 86.6 
3. Duty-free tariff lines (% of all tariff lines) 79.0 88.8 3.0 (17.3) 
4. Simple average rate of dutiable lines only 32.2 20.6 113.7 
5. Tariff quotas (% of all tariff lines) 0.0 0.0 0.0 
6. Non-ad valorem  tariffs (% of all tari ff lines)  5.9 4.8 0.0 
7. Non-ad valorem  tariffs with no AVEs (% of all tariff lines)  0.7 0.2 0.0 
8. Domestic tariff peaks (% of all tariff lines)b 11.4 10.0 0.0 
9. International tariff peaks (% of all tariff lines)c 11.6 3.8 14.5 (82.7) 
10. Overall standard deviation of applied rates 18.7 10.3 47.1 
11. Nuisance applied rates (% of all tariff lines)d 0.0 0.1 0.0 
.. Not available.  
a Final bound rates are based on the Consolidated  Tariff Schedule (CTS) in HS07 nomenclature. 
Calculations are based on total tariff lines. Figures in brackets are based on only bound tariff lines.  
b Domestic tariff peaks are defined as those exceed ing three times the overall simple average applied 
rate.  
c International tariff peaks are defined as those exceeding 15%.  d Nuisance rates are those greater than zero, but less than or equal to 2%.   
Note: The 2007 tariff is based on HS07 nomenclature co nsisting of 6,238 tariff lines (at 8-digit tariff line 
level). The 2014 tariff is based on HS12 nomenclature consisting of 6,343 tariff lines (at 8-digit tariff 
line level). Ad valorem  equivalents (AVEs) were estimated base d on 2013 import data at the 8-digit 
tariff from Statistics Mauritius. Wher e AVEs were not available, the ad valorem  part is used for 
alternate rates.  
Source: WTO Secretariat calculations, based on tariff information provided by the authorities and WTO CTS 
database.  
                                               
13 Mauritius Trade Portal online information. Viewed at: http://www.mauritiustrade.mu/en/import-
procedures .  
14 Mauritius Trade Portal online information. Viewed at: http://www.mauritiustrade.mu/en/trading-with-
mauritius/landed-cost-calculator .  WT/TPR/S/304 • Mauritius 
 
- 37 - 
 
  3.15.  Tariff changes are generally carried out in the context of the annual budgets and the 
approval of Parliament is required. However, the Minister of Finance is also empowered to make tariff rate changes by way of regulations (which do not require Parliamentary approval). Since its previous TPR, Mauritius has further rationalized its tariff. Unilateral MFN tariff reductions have 
been substantial, covering a range of merchandise goods. The most significant tariff reductions, by 
HS section, have been on footwear and head gear; arms and ammunition; prepared food; and 
textiles (Chart 3.1).  
Chart 3.1 Simple average applied MFN ta riff rates, by HS section, 2007 and 2014 
048121620242832364044
Live animals & prod.
Vegetable products
Fats and oils
Prepared food, etc.
Mineral prod.
Chemicals & prod.
Plastic & rubber
Hides & skins
Wood & articles
Pulp, paper, etc.
Textiles & articles
Footwear, headgear, etc.
Articles of stone
Precious stones, etc.
Base metals & prod.
Machinery
Transport equipment
Precision instruments
Arms & ammunition
Misc. manufactures
Works of art, etc.
Total%
2007
2014
 
Note: Including ad valorem  equivalents (AVEs). The ad valorem  part of alternate rates are used where 
AVEs are not available.  
Source: WTO Secretariat calculations, based on data provided by the authorities.  
3.16.  As a result of tariff reductions, MFN zero rates apply to 88.8% of Mauritius' applied tariff 
lines. Some 1.2% of tariff lines attract rates over 30% (Chart 3.2). The highest levels of tariff 
protection are afforded to the clothing industry, where tariff rates (largely non- ad valorem ) are as 
high as 488%. The items attracting the highest tariffs are various suits.15 On certain items (e.g. 
clothing products), high nominal tariff protection has resulted from the imposition of 
non-ad valorem  duties: the downward trend in the import  price in rupees partly explains the 
increase in the ad valorem  equivalent of the duties. 
3.17.  The simple average MFN applied tariff for agricultural products (WTO definition) is 1.8% 
(down from 8.5% in 2007) with ta riffs ranging from zero to 30%. The simple average applied tariff 
for non-agricultural products (WTO definition) is 2.3% (down from 6.3% in 2007), with rates ranging from zero to 488%. Mining and quarry ing, followed by agriculture are the least 
tariff-protected sectors under ISIC (Rev. 2) (Table 3.5). Due to the imposition of non- ad valorem  
duties the levels of nominal tariff protection are highly dispersed with a coefficient of variation 
of 4.6. 
                                               
15 Tariffs of more than 50% (based upon WTO calculations of AVEs of non- ad valorem  tariffs) affect HS 
lines 6103; 6104; 6113; 6114; 6204; 6206; 6210 and 6211. WT/TPR/S/304 • Mauritius 
 
- 38 - 
 
  Chart 3.2 Breakdown of applied MFN tariffs, 2014 
(88.8)
(1.9)(6.0)(1.8) (0.6) (0.2) (0.4)
828486889092949698100
01,0002,0003,0004,0005,0006,0007,0008,0009,000
0 0-10 >10-20 >20-30 >30-40 >40-50 >50Number of tariff lines %
No. of lines 
Cumulated percentage (right-hand scale)
 
Note: Figures in parentheses indicate the share of total lines. They do not add to 100% since some AVEs 
were not available (0.1% of all lines).  
Source: WTO Secretariat calculations, based on information provided by the authorities.  
Table 3.5 Mauritius tariff summary, 2014 
 
No. of 
lines Average 
(%) Range 
(%) Share 
of 
duty-
free 
lines 
(%) Share of 
Non- ad 
valorem  
rates (%) Coefficient 
of variation 
(CV) 
Total 6,343  2.3 0-488.1  88.8 4.8 4.6  
HS 01-24 1,040  1.5 0-30 89.1 0.2 2.9 
HS 25-97 5,303  2.4 0-488.1  88.8 5.7 4.6  
By WTO category  
WTO Agriculture 879  1.8 0-30 87.1 0.2 2.7  
Animals and products thereof 116 0.1 0-11.9  98.3 1.7 10.7 
Dairy products 23  0.0 0.0 100.0  0.0 0.0  
Fruit, vegetables and plants  214 0.0 0.0 100.0  0.0 0.0 
Coffee and tea 25  2.4 0-30 92.0 0.0 3.4  
Cereals and preparations 112 0.4 0-15 97.3 0.0 6.0 
Oil seeds, fats and oils and their products 85  1.4 0-15 87.1 0.0 2.6  
Sugars and confectionary 31 0.0 0.0 100.0  0.0 0.0 
Beverages, spirits and tobacco 119  9.6 0-15 36.1 0.0 0.8  
Cotton 5 0.0 0.0 100.0  0.0 0.0 
Other agricultural products n.e.s. 149  1.4 0-15 87.2 0.0 2.7  
WTO non-agriculture (incl. petroleum) 5,464  2.3 0-488.1  89.1 5.5 4.7 
Fish and fishery products 230  0.0 0.0 100.0  0.0 0.0  
Minerals and metals 1,010  1.1 0-30 92.6 0.0 3.6 
Chemicals and photographic supplies 947  0.6 0-30 96.2 0.0 5.2  
Wood, pulp, paper and furniture 304 4.6 0-30 80.3 0.0 2.2 
Textiles 605  1.0 0-30 93.9 0.0 4.1  
Clothing 491 15.7 0-488.1  38.7 61.3 2.0 
Leather, rubber, footwear and travel goods 170  0.8 0-30 97.1 0.0 5.9  
Non-electric machinery 557 0.2 0-15 98.6 0.0 8.3 
Electric machinery 280  1.6 0-30 92.9 0.0 3.8  
Transport equipment 419 0.5 0-30 96.4 0.0 6.5 
Non-agriculture articles n.e.s. 434  1.5 0-30 91.2 0.0 3.4  
Petroleum 17 0.0 0.0 100.0  0.0 0.0 
By ISIC sectora 
ISIC 1 - Agriculture, hunting and fishing 378 0.6 0-15 94.4 0.5 4.3 
ISIC 2 - Mining and quarrying  100 0.3 0-15 98.0 0.0 7.0  
ISIC 3 - Manufacturing 5,865  2.4 0-488.1  88.3 5.1 4.4 
By stage of processing  
First stage of processing 755 0.4 0-30 96.7 0.3 6.0 WT/TPR/S/304 • Mauritius 
 
- 39 - 
 
   
No. of 
lines Average 
(%) Range 
(%) Share 
of 
duty-
free 
lines 
(%) Share of 
Non- ad 
valorem  
rates (%) Coefficient 
of variation 
(CV) 
Semi-processed products 1,855  0.3 0-15 98.2 0.0 7.4  
Fully processed products 3,733  3.6 0-488.1  82.6 8.1 3.6 
By HS section  
Live animals & prod. 344 0.0 0-11.9  99.4 0.6 18.5 
Vegetable products 317  0.7 0-30 94.0 0.0 4.5  
Fats & oils 50 2.4 0-15 78.0 0.0 1.9 
Prepared food etc. 329  3.7 0-15 75.4 0.0 1.7  
Minerals 162 0.2 0-15 98.8 0.0 8.9 
Chemical & prod. 864  0.3 0-15 98.0 0.0 7.1  
Plastics & rubbe r 245 1.4 0-30 91.0 0.0 3.3 
Hides & skins 72  3.3 0-30 88.9 0.0 2.8  
Wood & articles 101 2.4 0-30 85.1 0.0 2.6 
Pulp, paper etc. 164  2.8 0-30 86.6 0.0 2.7  
Textile & articles 1,088  7.4 0-488.1  69.7 27.7 3.0 
Footwear, headgea r 49  1.5 0-15 89.8 0.0 3.0  
Articles of stone 169 3.1 0-30 79.3 0.0 2.0 
Precious stones, etc. 55  0.0 0.0 100.0  0.0 0.0  
Base metals & prod. 634 0.9 0-15 94.0 0.0 4.0 
Machinery 838  0.7 0-30 96.7 0.0 5.7  
Transport equipment 433 0.4 0-30 96.5 0.0 6.6 
Precision equipment 221  0.0 0.0 100.0  0.0 0.0  
Arms & ammunition 20 0.0 0.0 100.0  0.0 0.0 
Miscellaneous manufacturing 181  7.0 0-30 68.0 0.0 1.6  
Works of art, etc. 7 0.0 0.0 100.0  0.0 0.0 
a International Standard Industrial  Classification (Rev.2). Electricity, gas and water are excluded 
(1 tariff line).  
Note: The 2013 tariff is based on HS12 nomenclature co nsisting of 6,295 tariff lines (at 8-digit tariff line 
level). Ad valorem equivalents (AVEs)  were estimated based on import data at the 8-digit tariff line 
from Statistics Mauritius. The ad valorem  part is used for alternate rates.  
Source: WTO Secretariat calculations, based on data provided by the authorities.  
3.18.  Tariff rationalization has reduced the need for duty and tax concessions but has increased 
tariff escalation, which is now present in most industries (Chart 3.3).  
Chart 3.3 Tariff escalation by  manufacturing sector, 2014 
0.02.04.06.08.010.012.014.0%
Food, 
beverages, 
and  
tobacco
Textiles, 
apparel
Wood 
products
Paper, 
printing, and 
publishing
Chemicals, 
plastics
Non-metallic 
mineral 
products
Basic metal 
products
Fabricated 
metal 
products
Other 
manufacturingNOT APPLICABLEManufacturingRaw materials Semi-processed Fully processed
NOT APPLICABLEAll
 
Source: WTO Secretariat estimates, based on data provided by the authorities.  WT/TPR/S/304 • Mauritius 
 
- 40 - 
 
  3.1.3.3  Bindings 
3.19.  Mauritius' very open applied regime contrasts with its limited binding coverage and high 
bound rates. Mauritius has bound only 17.6% of its ta riff lines. Its simple average bound tariff rate 
is 94% overall, with averages of 119.5% for agri cultural products (WTO definition) and 24% for 
non-agricultural products (Table 3.4).16 
3.20.  "Other duties and charges" were bound at 17% for all products subject to tariff binding 
commitments, except for frozen boneless bovine meat, milk and cream, processed cheese, potato 
seed, peas, maize, and printed matter, for which they were bound at zero.17  
3.1.3.4  Tariff preferences 3.21.  Given that nearly 90% of Mauritius' MFN applied tariff is duty free, the scope for it to grant 
preferences is relatively limited. Transition periods for the liberalization of goods have been 
completed under Mauritius' RTAs with Madagascar (under the IOC Agreement), COMESA, SADC 
and Pakistan (see Chapter 2). All imports from COMESA FTA (Group 1) members, SADC members, 
and Madagascar (under the IOC agreement) are duty free. The overall simple average applied 
tariff on imports from Pakistan is 2.2% (just under the simple average MFN applied rate of 2.3%). 
The transition period for goods liberalization under Mauritius' IEPA with the EU and its RTA with Turkey ends in 2022: in 2014, the simple average applied preferential rates for both were 1.6% 
(Table 3.6).  
Table 3.6 Preferential  tariff rates, 2014 
(%) 
 Non- ad 
valorem  
ratesa Duty-
free 
ratesa Simple average (%) 
Overall  WTO 
agriculture WTO non-
agriculture Textilesb Clothingb 
Applied MFN 4.8 88.8 2.3 1.8 2.3 1.0 15.7 
COMESA Group 1 0.0 100.0 0.0 0.0 0.0 0.0 0.0 
COMESA Group 2 4.8 88.8 0.2 0.2 0.2 0.1 1.6 
EU 4.7 89.4 1.6 1.5 1.7 1.0 9.8 
IOC (Madagascar) 0.0 100.0 0.0 0.0 0.0 0.0 0.0 
Pakistan 4.8 89.1 2.2 1.8 2.3 0.6 15.7 
SADC 0.0 100.0 0.0 0.0 0.0 0.0 0.0 
Turkey 4.7 89.4 1.6 1.5 1.7 1.0 9.8 
a As a percentage of total tariff lines.  
b Based on WTO category.  
Note: The 2014 tariff is based on HS12 nomenclature co nsisting of 6,343 tariff lines (at 8-digit tariff line 
level). Ad valorem  equivalents (AVEs) were es timated based on import data at the 8-digit tariff from 
Statistics Mauritius. The ad valorem  part is used for alternate rates. COMESA Group 1 includes 
Burundi, Comoros, Djibouti, Egyp t, Kenya, Libya, Madagascar, Ma lawi, Rwanda, Seychelles, Sudan, 
Zambia, and Zimbabwe. COMESA Group 2 includes DR Congo, Eritrea, Ethiopia, Swaziland, and 
Uganda.  
Source: WTO calculations, based on da ta provided by the authorities.  
3.1.3.5  Tariff exemptions and concessions 
3.22.  As at June 2014, there were 54 categories of "unclassified" tariff exemptions on, 
inter alia ,: machinery equipment (and parts thereof) and inputs to be used in various 
manufacturing industries or in agriculture, fisheries, and aquaculture; equipment, fuels, and 
lubricants used by airlines and companies prov iding ground and passenger handling services; and 
construction equipment.18 Wheat flour imported by the State Trading Corporation on behalf of the 
Government is also exempt.  
3.23.  As at June 2014, reduced tariff rates applied on various imports, classified under 11 groups, 
including: parts and accessories for processing and assembly of machinery; components for 
                                               
16 For a fuller description of Mauritius' bo und tariff regime, which remains unchanged see 
WTO document WT/TPR/S/198/Rev.1, 11 June 2008.  
17 Schedule CXVIII, 15 April 1994.  
18 Customs Tariff Act, Part II, First Schedule.  WT/TPR/S/304 • Mauritius 
 
- 41 - 
 
  building construction and renovation; riding boots; certain items used in horticulture and livestock 
breeding; training equipment; certain pharmaceuticals; and car gas kits.19 The Minister in charge 
of finance no longer has the authority to grant ad hoc exemptions or concessions. 
3.24.  Goods in transit or transhipment are exempt from customs duty payments (as well as excise 
duties and VAT).20 Duty drawback is granted on raw materials and intermediate goods used to 
produce exports; and there is an exemption from customs duties on all goods imported into Mauritus' freeport (see section 3.2.4.1). Customs duty exemptions are granted under the inward 
processing scheme for 100% export oriented enterprises.  
3.25.  In 2013, revenue forgone as a result of customs duty exemptions was MUR 593,235,026.  3.1.3.6  VAT 3.26.  A VAT is levied on the sale price (including excise duty) of all taxable supplies of goods and 
services produced in Mauritius as well as on the duty-inclusive value of imports (the customs value 
plus border charges and excise duty).
21 A flat rate of 15% remains unchanged since 2002. 
In 2013, 4,904 tariff lines were subject to the rate of 15%, 685 were subject to 0%, and 725 lines 
were exempt.  
3.27.  Exempt items include certain: basic foodst uffs; medical and educational goods and services; 
goods to support the agricultural, fisheries, cons truction, jewellery-making, textiles, clothing, and 
footwear industries; transport-related goods an d services; financial and postal services; and 
reimported and transhipped goods (Table A3.1). Exported goods and services are zero-rated for 
VAT as are goods and services supplied to businesses operating in freeports; electricity and wastewater management services; certain foods; fertilizers; animal feeds; books; fuel; textiles 
and clothing-related items; and pharmaceutical products (Table A3.2). VAT exemptions and 
zero-ratings are provided on a non-discriminatory basis. Since 2008, there have been a few changes to these lists.
22 A VAT Refund Scheme for agri-industr ial, fisheries, and bakery business 
was introduced for purchases of certain equipment during the 2013 calendar year only.23 As at the 
time of Mauritius' previous Review, certain persons or bodies are exempt from the VAT.24 Revenue 
forgone as a result of VAT exemptions was MUR 1,785,601,868 in 2013. The value of VAT 
collected on domestic production largely mirrors the value collected on imports (Table 3.7).  
                                               
19 Customs Tariff Act, Part IIA, First Schedule. 
20 Customs Act, Part XII. Viewed at: 
http://www.mra.mu/download/TheCustomsAct1988asatFA2013.pdf .  
21 VAT Act (Consolidated Version with amendments to 1 September 2013). Viewed at: 
http://mra.gov.mu/download/VATAct_Proclamation_38_2013.pdf ; and 2013 VAT Regulations. Viewed at: 
http://mra.gov.mu/download/VATregGN192of2013August2013.pdf .  
22 VAT exemptions are listed in the First Schedule to the VAT Act and items that are zero-rated are 
listed in the Fifth Schedule. Since 2008, two new zero-rated items have been introduced: sugar cane, and the construction of semi-industrial fishing vessels during the period 1 January to 31 December 2013. The following 
new items have been added to VAT ex emptions: registered residential care homes; registered educational and 
training services; Islamic banking services; services provided by insurance agents, brokers, and salesmen; 
minted gold bars, imported, purchased or offered for sale  by the Bank of Mauritius;  anti-smoking chewing gum 
and anti-smoking patche s; life jackets; parts of footwear; buckles and shoe lasts, and shoe welt; and spare 
parts, post-harvest equipment and ot her agricultural equipment and mate rials for small planters and small 
breeders. A VAT exemption on cosmetic surgery has also been reintroduced to boost medical tourism. Certain 
antibiotics and pharmaceutical produc ts have been removed from the list of exempted goods. The value of 
goods imported by post that are VAT-exempt, was increased from a value of MUR 1,000 to MUR 2,000.  
23 MRA online information. Viewed at: http://www.mra.mu/download/VATRefundScheme2013.pdf .  
24 These persons/bodies are listed in Column 1 of the ninth schedule to the VAT Act, and relate to the 
goods or services provided in Column 2 VAT Act. Viewed at: http://mra.gov.mu/download/VATAct_Proclamation_38_2013.pdf .  WT/TPR/S/304 • Mauritius 
 
- 42 - 
 
  Table 3.7 VAT collected on domestic  production and imports, 2008-13 
(MUR million) 
 2008-2009  2009 (July to 
December)  2010  2011  2012  2013  
VAT on domestic production 12,243 6,211 13,527 14,798 15,419 16,595 
VAT on imports 12,119 6,168 13,056 14,203 15,906 15,220 
Repaymenta -5,318 -2,484 -5,495 -6,292 -6,399 -5,800 
a Repayments relate to refunds on capi tal equipment and zero-rated items.  
Source: Information provided by the authorities.  
3.1.3.7  Excise duties 
3.28.  Excise duties are levied on caviar, syrups, water in cans or plastic bottles, alcoholic 
beverages, tobacco, fuel products, beer in cans, plastic bags, vehicles, outboard motors of HP 
exceeding 150cc and hydrotherapy/hydro massage equipment (totalling 401 tariff lines). Excise 
duties are levied on the tariff inclusive c.i.f. valu e of imports and the ex-fac tory price of domestic 
goods, and there is no discrimination in the application of these taxes. Exports are exempt. 
Since 2008, increases in excise duties have been implemented on most items. New duties have 
been applied to caviar and caviar substitutes (at a rate of 30%); on the sugar content of beverages (at 3 cents per gram of sugar); water heaters (15%); various vehicles (rates vary); 
boats (50% on the value of outboard motors); and hydrotherapy/hydro massage equipment 
(15%). Taxes on certain cans and plastic carrier bags are now also levied at a rate of MUR 2 per bag/can.
25 Excise duties have been reduced for certain electric cars and eliminated on jet fuel. 
Various persons or bodies are fully or partially exempt from excise duty for certain goods, 
inter alia , to assist certain manufacturers, SMEs, farmers, and fishermen.26 
3.29.  Under a CO 2 levy/rebate scheme on motor vehicles introduced in 2011, a rebate is deducted 
from the excise duty payable on an imported car if its CO 2 emission per kilometre falls below the 
threshold of 150 grams. The threshold is revised yearly. 
3.30.  In 2013, excise duties on imported goods amounted to MUR 9,322 million representing just 
over 60% of all excise taxes collected (Table 3.8) . Excise duty revenue on domestic production is 
generated mainly from alcoholic beverages, and to a lesser extent from plastic bags, cans, and 
sugar content of beverages.  
Table 3.8 Excise duties on domest ic production and imports, 2013 
(MUR million) 
 Import Domestic production Total 
Alcoholic beverages 779 3,286 4,066 
Tobacco products 3,696 None 3,696 
Motor vehicles 2,464 None 2,464 
Petroleum products 2,798 None 2,798 
Plastic bags 3 219 223 
Cans 18 36 55 
Sugar content in beverages 9 57 67 
CO2 levy payable 87 None 87 
Refund under CO 2 rebate scheme -549 None -549 
Other 12 None 12 
Total 9,322 3,601 12,924 
Source: Information provided by the authorities.  
                                               
25 For excise tax rates levied at the time of Mauritius' previous Review see WTO document 
WT/TPR/S/198/Rev.1, 11 June 2008, Table AIII.3. Excise tax rates (as at April 2014). Viewed at: 
http://www.mra.mu/download/EXCISEACT1994-GN65of2014.pdf .  
26 These bodies/persons are listed in Part IA of th e Excise Tax Act. They include manufacturers using 
excisable goods as inputs, for the production and processi ng of other goods; manufactu rers purchasing gas oils 
for use in stationary engines and boil ers; purchases of certai n vehicles by small-scal e farmers, fishermen's 
cooperative societies, rice producers and certain SM Es; and purchases of ethyl alcohol for use in the 
manufacture of medical devices.  WT/TPR/S/304 • Mauritius 
 
- 43 - 
 
  3.1.3.8  Other taxes 
3.31.  The MID levy is collected on various fuels and a levy is collected on various 
energy-inefficient household appliances (refrige rators, dishwashing machines, ovens, household 
room air conditioners, tumble dryers, and electric lamps). The authorities noted that, these are 
measures to protect the environment in the context of the Maurice Ile Durable project 
(see section 4.2).  
3.32.  Processed tea is subject to a clearance fee of MUR 20 per kg or part thereof for black tea 
products for blending purposes, MUR 40 per kg or part thereof for green tea products in packets 
of 125g or above, and MUR 300 per kg or part thereof for other tea products.  
3.1.4  Import prohibitions, restrictions, and licensing 3.33.  Import prohibitions and restrictions are main ly listed in the Consumer Protection (Control of 
Imports) Regulations 1999 (as amended), made under the Consumer Protection (Price and 
Supplies Control) Act. Mauritius' most recent notifi cation responding to the questionnaire on import 
licensing procedures was in 2008.
27  
3.34.  Import prohibitions (set out in the second schedule to the regulations) are mainly in place 
for health and safety reasons (Table A3.3). Since 2008, prohibitions have been lifted on: diamonds (including rough) imported from Liberia and second-hand motor-vehicle tyres. New prohibitions 
have been introduced on various refrigerating devices and small-size fishing hooks.
28  
3.35.  The importation of certain drugs is prohibited under the Dangerous Drugs Act.29 The 
importation for resale of used, scrapped, and se cond-hand goods other than essential second-hand 
motor-vehicle parts and accessories is prohibited for reasons of security and environmental 
protection.30 
3.36.  Information was not available on the total num ber of tariff lines subject to import permits.  
3.37.  Permit requirements for controlled imports under the Consumer Protection (Control of 
Imports) Regulations affect 307 tariff lines, and ar e issued by the Ministry of Industry, Commerce 
and Consumer Protection. According to the authorit ies, these are in place for reasons of health, 
safety, security, sensitivity, environmental protection, and strategy. Over the review period, 
several permit requirements have been removed from the list of controlled items. These are: 
chilled or frozen fish; milks (fresh/liquid, infant milk and milk powder); potatoes; onions and shallots; garlic; lemons and limes; cardamoms; turmeric; coconut oil; animal or vegetable fats and oils; margarine; animal or vegetable fats or oils; canned corned beef, corned mutton and 
pilchards; nutrient supplements; pharmaceutical products, ayurvedic and other traditional 
medicines; diagnostic materials of biological origin; plastic bags; life jackets; used pneumatic tyres of rubber; syringes with or without needles; sutures and ligatures; sirolimus and other drug-
eluting stents and brooms. According to the author ities, in some cases these items were removed 
to prevent duplication with permit requirements for the same products by other government agencies; in other cases it was deemed that permit requirements were no longer necessary. Items 
added to the list are: outboard motors (above 15HP);
 low pressure, non-adjustable regulators for 
use with butane and LPG specifications; and games operated by various means of payment 
(Table A3.4). Information was not available on whether these permits are issued automatically or non-automatically. 
3.38.   Other ministries that maintain import permit include: (a) the Ministry of Agro-Industries 
and Fisheries for various agricultural items; (b) the Government Pharmacist, for pharmaceutical 
                                               
27 WTO documents G/LIC/N/3/MUS/3, 17 March 2008 and G/LIC/N/3/MUS/3/Corr.1, 9 October 2009. 
28 These devices are: refrigerators, freezers, refrige rating cabinets, showcase s, counters and other 
refrigerating or freezing furniture;  chilling units; coolers; airconditioners (including motor vehicle 
airconditioners); automatic beverage-vending machin es, incorporating refrigera ting devices; cold-room 
equipment; refrigerated transport vehicles; refrigera tor insulation; freezer insulation; foam packings; 
dehumidifiers; fishing boat refriger ation equipment; and, styrofoam. 
29 These drugs are listed in Schedule 1 of the Dangerous Drugs Act 2000. Viewed at: 
http://dpp.gov.mu/English/Documents/Legislation/DANGEROUS%20DRUGS.pdf . 
30 Import Control Regulations GN 135 of 1999. WT/TPR/S/304 • Mauritius 
 
- 44 - 
 
  products; (c) the Veterinary/Quarantine service, for live animals ; and (d) the Mauritius Standards 
Bureau, for toys and other consumer products.31 In some cases, notably with respect to tea, 
chicken, pork, and certain vegetables, the import permit system is used to protect domestic producers of these products.  
3.1.5  Anti-dumping, counterva iling, and safeguard measures 
3.39.  The Trade (Anti-dumping and Countervailing Measures) Act, enacted in July 2010, is the 
first such legislation in Mauritius.
32 The authorities noted that in preparing its implementing 
regulations, they discovered several incongruitie s and anomalies the Act. Hence amendments to 
the Act are being drafted to ensure that there are no practical difficulties in applying it, and to 
ensure that it is fully WTO-compliant. Simultaneously, the Act's implementing regulations are being finalized, and a Safeguards Bill is being drafted. Once the comprehensive set of legislation 
on trade remedies is ready, Mauritius will make a notification to the WTO (it had not done so 
previously due to the problems identified). As at mid-June 2014, there had been no dumping or subsidies investigations under existing legislation. 
3.1.6  Standards and other technical requirements 
3.1.6.1  Standards 3.40.  There have been no changes to the institutional or legal framework governing the setting of 
standards in Mauritius since its last Review. The governing law is the 1993 Mauritius Standards 
Bureau Act, and the Mauritius Standards Bureau (MSB) is responsible for developing standards and providing metrology, calibration, testing, and quality assurance services.
33 The MSB is supervised 
by the Standards Council, which meets on a regular basis and is responsible for giving policy and 
strategy direction to the MSB, and for controlling its finances. 34 The Standards Council is under 
the responsibility of the Ministry of Indust ry, Commerce and Consumer Protection (MICCP). 
Technical regulations are developed by the relevant national ministries. The MSB is a full member 
of the International Organization for Standardization (ISO) and the African Regional Organization 
for Standardization (ARSO). It is also an adhere nt to the WTO Code of Good Practice for the 
Preparation, Adoption and Application of Standards,  and is the national enquiry point for the WTO.  
3.41.  The MSB publishes a work programme twice a year (in January and in July) delineating its 
standards development activities, includin g development and revision of standards.35 Over the 
review period efforts were made to improve the efficiency of the standard-setting process by 
setting more rigorous timeframes for standards development, using IT systems and tools, and 
establishing standards committees (see below).36 The stated general policy of standards 
development in Mauritius is to adopt mature standards from international and foreign standards bodies. Mauritian standards are revised every five years with a view to aligning them with 
international standards.  
3.42.  Standards are developed in the MSB's 13 standards committees and their respective 
sub-committees.
37 Any stakeholder, including foreign stakeholders, wishing to join a standards 
                                               
31 MRA online information. Viewed at: http://www.mra.mu/index.php/importexport-a-
others/import/commercial-importers#permits . 
32 The Trade (Anti-dumping and Countervailing Measures) Act 2010. Viewed at: 
http://attorneygeneral.gov.mu .  
33 The Mauritius Standards Bureau Act. Viewed at: 
http://attorneygeneral.gov.mu/English/Documents/A-
Z%20Acts/M/Page%206/MAURITIUSSTANDARDSBUREAU1.pdf . The Act was last amended in 1999. 
34 The composition of the Standards Council is set out in Article 5 of the Mauritius Standards Bureau Act. 
It brings together representatives from industry, scientific and academic institutions, consumer organizations and professional bodies. 
35 For further information on th e current work programme see: 
http://msb.intnet.mu/English/Standards /Pages/Standardisation-Programme.aspx . 
36 Mauritius Standards Bureau (2012).  
37 The Standards Committees deal with: building an d construction standards; chemicals standards; 
conformity assessment standards; electrical engi neering standards; energy  management standards; 
environmental management standard s; food products standards; in formation technology standards; 
mechanical engineering standards; me trology standards; quality manageme nt standards; societal security 
standards; textiles, paper,  and footwear standards. WT/TPR/S/304 • Mauritius 
 
- 45 - 
 
  committee must make a written request to the Director of the MSB or the technical secretary of 
the proposed committee or sub-committee, giving information on their line of work and interest in the committee's work.  
3.43.  Procedures for initiating, drafting, and fi nalizing standards are as set out in Chart 3.4. 
Proposals for a new draft standard may be put forward from a public or private entity, 
MSB Secretariat, MSB technical committee or an  individual. Proposals are examined by the 
MSB Secretariat and the relevant Standards Committees to see if the project is viable and in the 
national interest.  
Chart 3.4 Development of Mauritian Standards  
Proposal stage
Committee stage
Committee stage
Enquiry stage
Approval stage
Publication stageProposal for a new work item
Consultation for public comment 
(60 days)Approval of draft for enquiry 
(MSB Standards Council)Drafting and consensus building
Approval of publication 
(MSB Standards Committee and Standards Council)
Publication of MSOutput 
New project registered
Committee draft
Draft Mauritian standard
Text finalized for processing as MS
Notification in the Government Gazette
Mauritian Standard
 
Source: Mauritius Standards Bureau. Viewed at: http://msb.intnet.mu/English/Standards/Pages/Standards-
Development.aspx .  
3.44.  As at May 2013, Mauritius had 457 standards in place, of which 160 were Mauritian 
standards, 240 were international standards, and 57 were European standards. The subject matter 
of these standards is set out in the 2013 Standards Catalogue.38  
3.45.  Over the review period, a main focus of attention was the development of standards to 
support the Government's green policies as set out in the Maurice Ile Durable Programme 
(see section 4.2).39  
3.1.6.2  Technical regulations 3.46.  Technical regulations are prepared and issu ed by ministries, government departments, and 
regulators within their respective areas of responsi bility. According to the authorities, the entities 
most active in this area are those responsibl e for commerce, industry, health, agri-industry, 
energy, and the environment. Some technical regu lations are based on voluntary standards that 
have been made mandatory. As reported in Mauritius' previous Review, all technical regulations 
apply to imports and locally produced goods. The authorities indicated that in developing technical regulations, ministries, government departments, and regulators routinely hold consultations with 
                                               
38 2013 Standards Catalogue. Viewed at: 
http://msb.intnet.mu/English/Documents/MSB/Standards/latest_cat.pdf . 
39 Mauritius Standards Bureau (2012).  WT/TPR/S/304 • Mauritius 
 
- 46 - 
 
  the relevant stakeholders, including the private sector. Announcements of technical regulations are 
published in the Government Gazette .40 
3.47.  The authorities noted that there is scope  for improving coordination among government 
departments, regulatory bodies, and conformity as sessment bodies so as to effectively administer 
technical regulations and to implement regional and multilateral commitments in this area. 
Consideration, albeit in its early stages, is being given to developing a national common framework for the development and implementation of technical regulations.  
3.48.  Mauritius does not maintain a consolidated list of technical regulations in force. However, 
information on regulatory requirements affecting imports of all products may be found on the Mauritius Trade Portal.
41 Since its last TPR, Mauritius has notified one technical regulation to the 
WTO, relating to the characteristics of Basmati rice and import conditions applying to this 
product.42 No specific trade concerns were raised about Mauritius' technical regulations in the WTO 
TBT Committee over the review period.  
3.49.  Imports of products subject to technical regulations are subject to clearance from the 
ministry in charge of commerce, on their arrival at the border. The MSB Quality Assurance Unit is 
responsible for verifying conformity certificates a ccompanying these imports. If a product has been 
certified by a recognized body (i.e. an accredited body), no local certification is needed; if not, 
testing is carried out by the MSB. Testing fees levied by MSB vary between MUR 100 and 
MUR 2,000. The inspection is generally done by th e private companies. Import inspections are also 
done by the MAIF (Division of Veterinary Services), MoHQL (Health Inspectorate), and the ministry responsible for consumer protection.  
3.1.6.3  Accreditation, confor mity assessment, and marking 
3.50.  The accreditation body MAURITAS is responsible for providing accreditation to conformity 
assessment bodies such as certification bodies, inspection bodies and testing and calibration 
laboratories.
43 MAURITAS is an associate member of the International Laboratory Accreditation 
Cooperation (ILAC) and the International Accreditation Forum (IAF). It is also a member of the Southern African Development Community Accr editation (SADCA) and African Accreditation 
Cooperation (AFRAC) which, inter alia , aim at promoting multilateral recognition agreements 
(MRAs) among countries.  
3.51.  The MSB operates a third-party certification mark scheme (MAURICERT). Businesses 
(including foreign companies) whose products and processes meet the requirements of the 
relevant Mauritian standard may apply for a licence to use the MSB Certification Mark.
44 Prior to 
awarding a licence, the MSB conducts a preliminary visit to ensure the adequacy of the company's 
quality plan and of its implementation, and to  test samples. Testing is undertaken by MSB 
laboratories or other accredited private-sector laboratories. Licences are awarded for two years 
(renewable) and the Bureau conducts regular surveill ance visits (around four to six visits a year).45 
As at 11 June 2014, a total of 52 MSB Certification Mark licences were operational.  
3.1.6.4  Other 
3.52.  Labelling requirements apply to pre-packed goods (under the Legal Metrology (Pre-packed 
Commodities) Regulations, 2006).46 Minor amendments were introduced in 2011.47  
                                               
40 WTO document G/TBT/2/Add.40, 17 September 1997. 
41 Mauritius Trade Portal. Viewed at: www.mauritiustrade.mu .  
42 WTO document G/TBT/N/MUS/3, 23 July 2012. 
43 For a full list of entities accredited by Mauritas see: http://mauritas.org/entities.php . 
44 The legal provisions governing the Certification Mark scheme are section 21 of the Mauritius 
Standards Bureau Act 1993 (as amended) and the Ma uritius Standards Bureau (Certification Mark) 
Regulations 2012. Viewed at: http://msb.intnet.mu/English/Documents/MSB/Certification%20Schemes/General/regulations.pdf . 
45 MSB online information. Viewed at: 
http://msb.intnet.mu/English/Certification%20Schemes/Pages/Product-Certification-Mark.aspx . 
46 The regulations are described in detail in WT/TPR/S/198/Rev.1, 11 June 2008.  
47 Regulations viewed at: 
http://commerce.gov.mu/English/Legislations/Documents/LMS/Acts_Regulations/Legal%20Metrology%20(%20WT/TPR/S/304 • Mauritius 
 
- 47 - 
 
  3.53.  Under tobacco labelling requirements one of eight specified texts and pictures must take up 
60% of the front of the packet (in French) and 70% of the back (in English). The Genetically 
Modified Organisms Act 2004 (only partially enacted, see below), will require GMOs to be labelled (the labelling part is not yet proclaimed).  
3.1.7  Sanitary and phytosanitary requirements 
3.54.  Mauritius has made no SPS notifications since 2008, or notifications of recognition of 
equivalence; and no specific concerns regarding Mauritius' SPS measures have been raised in the 
WTO SPS Committee. Mauritius has notified the National Plant Protection Office at the Ministry of 
Agro-Industry and Food Security as its WTO enquiry point, and the International Trade Division at the Ministry of Foreign Affairs, International Trade and Regional Cooperation as its national notification authority. Mauritius is a member of  the International Plant Convention, the FAO/WHO 
Codex Alimentarius Commission, and the World Organization for Animal Health (OIE). At the 
regional level, Mauritius is cooperating with other members of COMESA, SADC, and the African Union to arrive at a common policy on SPS issues and for taking action, where necessary, on a 
regional basis. The authorities indicated that SPS measures are reviewed as and when required, in 
consultation with all stakeholders concerned.  
3.1.7.1  Plants and plant products 
3.55.  Procedures for the import (and export) of plants and plant products are covered by the Plant 
Protection Act 2006.
48 The Plant Protection Regulations have been submitted to the State Law 
Office for finalization and vetting. The National Plant Protection Office (NPPO), within the Ministry of Agro-Industry and Food Security, is responsi ble for enforcement of the Act, including for 
establishing Mauritius phytosanitary requirements and for controlling imports and exports.  
3.56.  Plant import permits (PIPs) issued by the NPPO are required for imports of plants and plant 
parts and various other regulated items.
49 In total, they apply to 453 tariff lines. A PIP is required 
for each consignment; it is valid for four months  and subject to a fee of MUR 50. In some cases, 
PIPs will only be granted for imports of a certai n commodity during a specified time of the year: 
for example, under a phytosanitary import protoc ol concluded between Pakistan and Mauritius, 
imports of Pakistani mangoes into Mauritius are only permitted during the off-season.50 For some 
sensitive products, such as certain vegetables where there is nascent domestic production, import volumes may be specified in import permits. However, there is no limitation on the number of import permits that may be applied for. According to the authorities, permits may be issued within 
3-5 working days for commodities that are regularly imported. The process takes longer for 
applications to import moderate-to high-risk commodities for the first time, as the NPPO needs to undertake a pest-risk analysis. The NPPO is in the process of removing import permit requirements 
for low-risk products, in line with IPPC standards. 
3.57.  A phytosanitary certificate issued by the o fficial plant protection authority of the exporting 
country (no more than 14 days prior to shipment) must accompany all imports. The import permit 
and the phytostanitary certificate may be submitted online through TradeNet. Since the NPPO is 
not yet integrated in to the TradeNet system, applications for import permits are still submitted manually.  
3.58.  Imported plants, plant products, and other regulated articles are subject to phytosanitary 
clearance by the NPPO Plant Quarantine Service, either at the point of entry or at the final 
destination. Inspection fees of MUR 100 per consignment apply. Importation of high-risk planting materials may be subject to post-entry quarantine. Selected agricultural commodities may be 
subject to phytosanitary treatments (heat and fumigation) prior to shipment to Mauritius. 
                                                                                                                                               
Prepacked%20Commodities%20)%20Regulations%20GN%20233%20of%202006.pdf . The 2011 the 
Regulations were amended by GN112 and GN160. 
48 Plant Protection Act, 2006. Viewed at: www.gov.mu/portal/sites/l egaldb/files/plant.doc .  
49 These regulated items are: fruits  (fresh and dry); planting medi a and rooting compost; coconut and 
copra; used agricultural machinery; dried flowers and pot-pourri; pulses and spices; animal feeds; timber; 
wooden products (furniture and handicrafts); some vege tables for hotel use only (fresh and frozen); certain 
fresh cut flowers; organic fertilizer and microorganisms,  beneficial organisms, and biological control agents. 
50 National Plant Protection Office (2011).  WT/TPR/S/304 • Mauritius 
 
- 48 - 
 
  3.59.  Provisions on GMOs are set out in the Genetically Modified Organism Act (GMO) 2004, which 
partially entered into force in 2004.51 Under the Act, regulations on imports, exports, and transit of 
GMOs will be addressed by a national bio-safety committee once the relevant parts of the Act are proclaimed.  
3.1.7.2  Live animals 
3.60.  The Animals Diseases Act 1925 governs, inter alia , procedures for the importation of 
animals (including verification, control and quarantine).
52 All animals imported into Mauritius must 
be accompanied by a veterinary certificate. A go vernment veterinary officer inspects all animals 
on-board the vessel in which they arrive and is responsible for issuing a certificate allowing the Comptroller of Customs to land the consignment for quarantine. Import permits are required from MAIFS for imports of live animals, animal foodstuffs, meat, and fish and sea products. The Import 
Committee in MAIFS has the final authority to issue the permit. In some cases, notably with 
chicken, and to a lesser extent with pork, the permit process is used to protect domestic producers.  
3.61.  The authorities noted that the Animal Diseases Act will be reviewed soon with a view to 
replacing it with an Animal Welfare Act (promulgated in November 2013) and an Animal Health Bill (which will be drafted shortly). The authorities indi cated that the purpose of these laws is to bring 
legislation up to date with new realities in the field. They clarified that Mauritius does not have any 
rules on the use of hormones in animals for growth promotion purposes.  
3.1.7.3  Food 3.62.  The Ministry of Health and Quality of Li fe (MoHQL) controls the importation, manufacture, 
processing, storage, and sale of food, drinks, and certain chemicals to the final consumer. Its 
approval is a precondition for granting of import permits for these products. Information was not available on the number of tariff lines affected by import permit requirements and whether these 
are granted automatically or non-automatically.  
3.2  Measures Directly Affecting Exports  3.2.1  Registration and documentation 
3.63.  There were no changes to export registra tion and documentation requirements in Mauritius 
over the review period. Exporters (and importers) must be registered with the Mauritius Revenue Authority (MRA), the Registrar of Business, an d MRA Customs (in order to use the TradeNet 
system). Export declarations, together with any other required documents, must be submitted to 
MRA Customs online through TradeNet.
53 Export permit requirements apply to exports of certain 
goods (see below), and only companies or individuals licensed by the National Agricultural Products Regulatory Office (NAPRO) may export tea.  
3.2.2  Export taxes, charges, and levies 
3.64.  Exports of sugar are subject to a cess of MUR 1 per tonne. Mauritius does not apply any 
other export taxes, charges or levies. 
3.2.3  Export prohibitions, restrictions, and licensing 
3.65.  The export of copper, copper alloys, waste, and scrap is prohibited.
54 
3.66.  Export permits are required for products considered "strategic" or "sensitive" to the 
economy and goods eligible for preferential treatment in certain importing countries (Table 3.9). 
                                               
51 GMO Act. Viewed at: http://attorneygeneral.gov.mu/English/Documents/A-
Z%20Acts/G/Page%201/GENETICALLYMODIFIEDORGANISMS1.pdf .  
52 Animal Diseases Act. Viewed at: http://attorneygeneral.gov.mu/English/Documents/A-
Z%20Acts/A/Page%203/ ANIMALDISEASES1.pdf .  
53 Documents include sanitary and phytosanitary cert ificates, and any other specific permit/clearance 
that may be required.  
54 GN 145/2012 Consumer Protection (Scrap Metal) (Amendment) Regulations, 2012.  WT/TPR/S/304 • Mauritius 
 
- 49 - 
 
  New export permit requirements were introduced for textile and textile articles for export to 
Pakistan (in 2007) and for rough diamonds (in 2003). In December 2013, export permit requirements were removed for sugar confectionaries and products with sugar content; fruit juice; and non-alcoholic beverages (soft drinks).
55 Applications for export permits are made to the MICCP 
online via TradeNet; permits are valid for a maximum of six months.  
Table 3.9 Export permit requirements, 2014 
H.S. Code Description of goods Controlling agencies/documents 
required Rationale 
01.01-01.06 Live animals (all 
species, including birds) (1) Approval from the Ministry of Agro-
Industry and Food Security; (2) Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) for monkey and for other endangered species. Conservation of endangered 
species 
02.01-02.10 Meat and edible meat 
offal of bovine animals, 
swine, sheep, goats, 
horses, asses, mules or 
hinnies (fresh, chilled, 
frozen) Authorization from the Ministry of 
Agro-Industry and Food Security Sanitary and phytosanitary 
requirements 
07.01-07.12 Vegetables (fresh and 
dried) Approval from the Ministry of Industry 
Commerce and Consumer Protection (MCCIP) based on authorization from the Ministry of Agriculture and Food Security Food security 
09.10 Spices (ginger, saffron, 
turmeric, and other 
spices classified under 
H.S. Code 09.10) Analytical report to certify the absence 
of Sudan dyes on powdered mixed 
spices from the Ministry of Health and 
Quality of Life. Food security 
10.06 Rice MCCIP  Food security 
11.01 Wheat or meslin flour MCCP  Food security 
16.02 Other prepared or 
preserved meat, meat 
offal or blood Authorization from the Ministry of 
Agro-Industry and Food Security Sanitary and phytosanitary 
requirements 
17.01 Sugar Authorization for sugar and sugar 
contents from the Mauritius Sugar 
Syndicate Sugar protocol requirements 
25.05 Sand Authorization from the Ministry of 
Environment and Sustainable Development Ecology and environmental 
protection 
25.21 Limestone Authorization from the Ministry of 
Agro-Industry and Food Security Security reasons 
25.23 Portland cement MCCIP  Security reasons 
30.01 Organs (animals) Authorization from the Ministry of 
Agro-Industry and Food Security Sanitary, phytosanitary, and 
laboratory requirements 
30.02 Serum, samples of 
blood, biological, needed for veterinary research vaccines (dead or live attenuated, freeze-dried or wet form) Authorization from the Ministry of 
Health and Quality of Life and the Ministry of Agro-Industry and Food Security Sanitary and laboratory 
requirements 
50.01-63.10 Textile and textile 
articles for export to 
United States, Canada 
and Pakistan MCCIP  Compliance with trade 
protocols and trade 
agreements 
67.01 Birds' feathers Authorization from the Ministry of 
Agro-Industry and Food Security Conservation of endangered 
species 
7102.10, 
7102.21, 
7102.31 Rough diamonds KPC certificate Compliance with the Kimberly 
Process certification 
requirements 
Source: Mauritius Trade. Viewed at: http://www.mauritiustrade.mu/en/export-procedures ; and MICCP online 
information. Viewed at: 
http://commerce.gov.mu/English//DOCUME NTS/REMOVAL%20OF%20E XPORT%20PERMITS.PDF .  
                                               
55 MICCP Commerce Division. Viewed at: 
http://commerce.gov.mu/English//DOCUME NTS/REMOVAL%20OF%20E XPORT%20PERMITS.PDF . WT/TPR/S/304 • Mauritius 
 
- 50 - 
 
  3.2.4  Export subsidies, and duty and tax concessions 
3.2.4.1  Freeport scheme 3.67.  The Mauritius freeport scheme was established in 1992 in order to diversify the economic 
base through the development of a competitive logistics and distribution platform for international 
trade; a new strategic thrust is to encourage value-added activities such as processing and light 
assembly of goods. The freeport is located adjacent to the port at Port Louis and at the international airport. The rules governing the freeport scheme are the Freeport Act (No. 43 of 
2004, as amended) and the Freeport Regulations (2005).
56 Over the review period, amendments 
to the Act made the grant of 0% corporate tax indefinite (see below), and extended freeport status to manufacturing companies provided that at least 95% of annual enterprise turnover goes towards the export of manufactured goods; of this  at least 80% must be exported to Africa. The 
remaining percentage may, upon BOI approval, be put on the local market and is subject to 
taxation. Manufacturing activity must be physically located within the freeport zone.  
3.68.  As at June 2014, there were 259 active freeport certificate holders; the types of certified 
activity are set out in Table 3.10.  
Table 3.10 Forms of certification under the freeport scheme 
Certification  Permitted activities  
Third Party Freeport 
Developer Build, develop, and manage infrastructures to be rented  to a holder of a freeport 
certificate in order to facilitate auth orized freeport activities including: 
warehouses; cold storage facilities; offices; exhibition centres; processing units and open storage facilities; provision of third-party logistics services to licensees; and the carrying out of marketing activiti es and holding exhibitions, trade fairs 
and other events. 
Private Freeport 
Developer Build, develop, and manage infrastructural  facilities for use exclusively by the 
holder of a freeport certific ate's own authorized free port activities (as listed 
above). 
Freeport Operator Warehousing and storage; breaking  bulk, sorting, grading, cleaning, and mixing; 
labelling, packing, re-packing and re packaging; minor processing and light 
assembly; ship building, repa irs, and maintenance of ships and aircraft; storage, 
maintenance, and repairs of empty co ntainers; export-oriented seaport and 
airport based activities; freight forwarding  services; quality control and inspection 
services; and any manufacturing activity, pr ovided that (a) the enterprise exports 
its manufactured goods to the extent of at least 95% of its annual turnover, of 
which 80% to Africa, and (b) the remaining percentage may, upon approval of the BOI, be put on the local market. 
Source: Board of Investment.  
3.69.  Various fiscal and non-fiscal incentives are offered to freeport certificate holders. These 
include: exemption from customs duties on all goods imported into the freeport; reduced port handling charges (around 50% of normal rates) for all goods imported into and re-exported from a 
freeport zone by a freeport licensee
57; and access to offshore banking services. Supplies purchased 
from within Mauritius by a freeport licensee operating within a freeport zone are zero-rated for VAT. Companies establishing in the freeport may be 100% foreign owned and may repatriate all 
profits.
58 A corporate tax exemption is available for income derived from activities carried out in 
the freeport zone by all freeport operators and private freeport developers.59 The objective of the 
subsidy is to encourage trading companies to use the Mauritius freeport as a logistics and 
marketing platform for the re-exportation of their goods to eastern and southern Africa. The 
Government of Mauritius intended to remove the freeport corporate tax exemption in 2006 but due 
                                               
56 Freeport Act. Viewed at: www.efreeport.com/DisplayFile.aspx?DOCIC=240 . Freeport Regulations. 
Viewed at: http://mra.gov.mu/download/FreeportRegulations2005.pdf . 
57 Preferential port handling charges are offered by  the Mauritius Port Authority (MPA) and the Cargo 
Handling Corporation Ltd (CHCL). For further detail s on preferential port handling charges, see: 
www.efreeport.com/Displa yFile.aspx?DOCID=116 . 
58 For more information see: http://www.efreeport.com . 
59 The legal basis for the corporate tax exemption is the Income Tax Act 1995 (as amended), article 49. 
Viewed at: http://attorneygeneral.gov.mu/English/Docu ments/A-Z%20Acts/I/Page%201/INCOMETAX1.pdf . WT/TPR/S/304 • Mauritius 
 
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  to the impact of the global financial crisis, and particularly the euro-zone crisis, on Mauritius' 
economy and its exports, a decision was taken to continue the tax exemption indefinitely.60  
3.2.4.2  Freight rebate scheme 3.70.  The Freight Rebate Scheme (FRS) offered by the Ministry of Agro-Industry and Food 
Security and managed by the Agricultural Marketin g Board was extended until 2015 as a result of 
the 2013 budgetary process.
61 A rebate of 25% of the freight costs is to be shared equally 
between exporters and producers of: (a) certain ve getables (anguive, breadfruit, fine beans, and 
extra fine beans; greens (brède), green chilli, and palm heart); (b) certain fruits (avocado, fruits 
de cythère, litchi, passion fruit, pineapple, and star fruit); and (c) certain flowers (anthurium and orchid). The estimated cost of this schem e was MUR 10 million in 2013 and MUR 15 million 
in 2014.
62  
3.2.4.3  Other schemes 
3.71.  Exporters are entitled to duty drawback on goods imported for the purpose of processing, 
manufacture or repair prior to exportation, as well as on goods imported and re-exported in the 
same state. VAT exemptions are also available for imported raw material inputs under an 
inward-processing scheme for 100 % export-oriented enterprises.63 Customs duty exemptions are 
available under the inward-processing scheme.  
3.72.  Mauritius' Export Processing Zone (EPZ) scheme was phased out in 2006.64 The enterprises 
that operated under the EPZ scheme are now known as Export Oriented Enterprises (EOEs) but they do not receive any special benefits or incentives. The concept of the EOE was adopted to help generate of data on export enterprises for policy formulation purposes. 
3.2.5  Export promotion and marketing 
3.73.  Enterprise Mauritius is responsible for export promotion activities. As explained in Mauritius' 
previous Review it is a partnership between the pu blic and private sectors with a limited liability 
structure. It provides market intelligence serv ices to Mauritian businesses and organizes their 
participation in local and international events. Through the Enterprise Development Fund, it provides grants or loans to companies looking to develop their exports (see section 3.3.2). Eligible 
projects include market development, such as market entry and distribution research, 
identification and development of channels/partners that would provide access to regional and international markets, and trade show participation. Enterprise Mauritius administers the Participation in International Fairs Grant Scheme (PIFGS), set up in April 2012. Funding, up to a 
maximum of MUR 200,000, is available for export-ready or exporting businesses to participate in 
international fairs.
65 A new programme launched in 2013, Go Export, small organizations that want 
to export by providing advice on the steps re quired; drawing on the expertise of seasoned 
businessmen.  
                                               
60 In the Finance Act 2006, provision was made to remove the corporate tax exemption for the freeport 
by July 2009. In 2009, the Government announced the extension of the income tax exemption until end-June 2011 (Section 8b)(i) of the Additional Stimulus Package (Miscellaneous Provisions) Act 2009. In 2011, the exemption was again extended. See WTO documents: G/SCM/N/186/MUS/Rev.1, 28 September 2009; G/SCM/N/192/MUS/Rev.1, 28 September 2009; G/SCM/N/211/MUS, 6 September 2010 (which contains Mauritius' Action Plan in accordance with the decisi on of the General Council (WT/L/691); G/SCM/N/220/MUS, 
26 September 2011; G/SCM/N/226/MUS, 26 September 2011; and G/SCM/N/243/MUS, 4 September 2012. 
61 AMB online information. Viewed at: 
http://view.officeapps.live.com/op/view.aspx?src=http%3A%2F%2Famb.intnet.mu%2FEnglish%2FDOCUMENT
S%2FFREIGHT%2520REBATE%2520SCHEME.DOC . 
62 Budget speech 2013. Viewed at: 
http://mof.gov.mu/English/Documents/Na tional%20Budget/Budget%20Speech%202013.pdf . 
63 WTO document WT/TPR/S/198/Rev.1, 11 June 2008. 
64 Up until 2006, Mauritian EPZ's benefited from: a ten-year tax holiday and thereafter 15% corporate 
tax; preferential interest rates on loans; no tax on dividends; free repatriation of capital, profits, and 
dividends; and relief from custom s duties and VAT on raw material s, machinery, and spare parts. 
65 Enterprise Mauritius online information. Viewed at: http://sourcemauritius.com/mauritius/em-
schemes/ . WT/TPR/S/304 • Mauritius 
 
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  3.74.  The Small and Medium Enterprises Deve lopment Authority (SMEDA) runs a Marketing 
Support Scheme. Under this scheme eligible SMEs may be granted 50% of qualifying expenditure incurred on marketing and promotion activities (suc h as participation in approved overseas trade 
fairs, exhibitions and business missions) up to a maximum of MUR 100,000 per annum. Support is 
also provided for SMEs to send samples to potential clients abroad. The maximum grant support is 
50% of the costs of air freight for sending such samples, subject to a maximum of MUR 25,000 per year.
66 
3.2.6  Export finance and insurance 
3.75.  Export finance, and to a large extent, export insurance, is only available through 
private-sector institutions. The 2010 Budget mentions the intention to establish an Export Credit Scheme. However, no further information was availa ble on developments in this regard. Exporters 
are free to contract export credit insurance with foreign companies.  
3.3  Measures Affecting Production and Trade 3.3.1  Government procurement 
3.76.  The legislative framework for government procurement in Mauritius is the Public 
Procurement Act 2006. The Act entered into force in 2008, and has been amended several times. 
It sets out the basic principles and procedures to  be applied in the public procurement of goods, 
works, consultancy services, and other services . Only a few exemptions to the Act apply.  
3.77.  Several implementing regulations were issued over the review period: the Public 
Procurement Regulations, 2008; the Public Procur ement (Suspension and Debarment) Regulations, 
2008; the Public Procurement (Disqualification)  Regulations, 2009; the Public Procurement 
(Framework Agreement) Regulations, 2013; and the Public Procurement (Diplomatic Missions 
Mauritius) Regulations, 2014. Public-private partnership agreements (PPP) are subject to public procurement rules.  
3.78.  Procurement is carried out by various government ministries, departments, and public 
authorities. A Central Procurement Board (CPB) is responsible for approving the award of all major 
contracts over certain thresholds (Table 3.11), and PPP project awards. Over the review period, 
these thresholds were increased and made more uniform. The authorities explained that the 
increase was to give more autonomy to, and decentralize, the procurement process at the level of all public bodies. A Procurement Policy Office (PPO) is in charge of policymaking and monitoring. In carrying out procurement audits, the PPO has the authority to request information and records 
from the CPB and other public bodies; in the event of non-compliance with requests for 
information, the matter may be referred to the Head of the Civil Service and thereafter to the police, for enquiry. A Public Procurement Portal brings together government agencies' annual 
procurement plans, procurement notices, summari es of bid evaluation reports, notices of 
procurement awards, and other proc urement-related information.  
3.79.  Mauritius is neither a member of, nor an observer to, the WTO Plurilateral Agreement on 
Government Procurement. The COMESA Treaty co ntains procurement provisions; the other RTAs 
to which Mauritius is a party do not (see Chapter 2).  
Table 3.11 Thresholds for CPB approval of procurements by publics agencies, 2014 
Public body Threshold value 
Local authorities; Mauritius Qualifications Authority; Rodrigues Regional Assembly; 
other parastatal bodies not specified below. MUR 15 million 
Ministries/Government departments; Beach Authority; Farmer's Service Corporation; 
Financial Services Commission; Gambling Regu latory Authority; Irrigation Authority; 
Knowledge Parks Ltd; Mahatma Ghandi Institute; Mauritius Education Development 
Company Ltd; Mauritius Film Development Corporation; Mauritius Institute of Health; 
Mauritius Institute of Training and Developm ent; Mauritius Meat Authority; Mauritius 
Oceanography Institute; Mauritius Standa rds Bureau; Mauritius Tourism Promotion 
Authority; National Computer Board; Open University of Mauritius; Private Secondary MUR 50 million 
                                               
66 Mauritius SME Portal online  information. Viewed at: 
http://www.gov.mu/portal/sites/smeportal/smesscheme.htm . WT/TPR/S/304 • Mauritius 
 
- 53 - 
 
  Public body Threshold value 
Schools Authority; Public Officers' Welfare Council; Rodrigues Education Development 
Company Ltd.; Sir Seewoosagur Ramgoolam Bo tanical Garden Trust; Small Enterprises 
and Handicraft Development Authority; Su gar Industry Labour Welfare Fund; Sugar 
Planters Mechanical Pool Corporation; Te a Board; Tertiary Education Commission; 
Tourism Authority; University of Mauritius; and University of Technology, Mauritius; 
Agricultural Marketing Board; Mauritius Ex aminations Syndicate; and Outer Islands 
Development Corporation. 
Airports of Mauritius Ltd; Cargo Handling Corporation Ltd; Central Water Authority; 
Development Bank of Mauritius Ltd; Enterprise Mauritius; Information and Communication Technologies Authority; Mauritius Housing Company Ltd; Mauritius Ports Authority; Mauritius Revenue Authority; Mauritius Shipping Corporation Ltd; Mauritius Sugar Authority; National Hous ing Development Company Ltd; National 
Transport Corporation; Road Development Authority; State Informatics Ltd; State 
Investment Corporation Ltd;  State Property Development Company; Waste Water 
Management Authority; Central Electricity Bo ard; Mauritius Broadc asting Corporation; 
State Trading Corporation. MUR 100 million 
Note: The Tea Board and the regulatory functions of the Mauritius Meat Authority have been taken over by 
NAPRO. The Sugar Planters Mechanical Pool Corporation and the Mauritius Sugar Authority have been taken over by the Mauritius Cane Industry Authority.  
Source: Public Procurem ent Act. Viewed at: http://ppo.gov.mu/English/Discussion-
Board/Documents/PPA%202006-u pdated%2006%20January%202014.pdf .  
3.80.  In 2012, total government procurement spending through all bidding methods (see below) 
amounted to MUR 9,679 million. A total of 2, 555 procurement exercises were undertaken. The 
Central Electricity Board accounted for nearly one-third of the value of contacts approved 
(Table 3.12). Half of government spending was on the procurement of goods and nearly a third on works-related purchases (Chart 3.5). In the 2012 Budget Speech, the Government was 
considering introducing a bulk purchase scheme in order to reduce procurement costs; this has not 
yet been implemented.  
Table 3.12 Value of procurement by procuring entity, 2012 
Procuring entity Contract value approved (MUR million) 
Central Electricity Board 3,161 
Ministry of Health and Quality of Life 1,976 
Road Development Authority 1,565 
Ministry of Education and Human Resources 1,269 
Ministry of Public In frastructure, NDU, La nd and Shipping 300 
Police Department 276 
Waste Water Management 94 
Source: Information provided by the authorities.  
Chart 3.5 Procurement by spending category, 2012 
Consultancy services
2.0%Cleaning services
3.0%Security services
11.0% Non-consultancy
3.0%
Goods
50.0%Works
31.0%(% of total)
 
Source: Information provided by the authorities.  WT/TPR/S/304 • Mauritius 
 
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  3.81.  Large national firms were contracted to supply the bulk of government purchases 
(MUR 6.9 billion in 2012). The value of contracts secured by foreign firms in the same year was MUR 1.4 billion and SMEs MUR 474 million (Chart 3.6).  
Chart 3.6 Procurement by type of supplier, 2012 
Small and medium 
enterprises
6.0%
Large national firm
78.0%Foreign firms
16.0%(% of total)
 
Source: Information provided by the authorities.  
3.82.  Bidding processes are set out in the Public Procurement Act (Part IV) and Public 
Procurement Regulations. Open advertised bidding (open tendering) must be used for purchases of 
goods, works, and services unless it is deemed by the procuring public body that this would not be 
efficient or practical or would be too costly gi ven the value of the procurement (Table 3.13). The 
grounds for using other procurement methods must be justified on record. Public entities may limit 
tenders offered through open advertised bidding to citizens of Mauritius or entities incorporated in 
Mauritius (such limitations must be specified in the bidding documents), or give a margin of preference to domestic or regional goods, servic es or contractors. Tenders for open advertised 
bidding must be published in a national newspaper with wide circulation (for national tenders) and 
international media with wide circulation for international tenders. Open international bidding is to be used where: (a) the estimated value of the procurement exceeds the threshold of MUR 200 million; (b) the goods, works or other services are not available under competitive price 
and other conditions from more than one supplier in Mauritius; or (c) there is no response to open 
national bidding and the goods, services or works must be obtained from international bidders.  
Table 3.13 Government procurement bidding processes 
Contracting 
method Procurement 
method Instances when used Value (MUR), 
2012 (and % 
of total 
procurement) 
Procurement of 
goods, works and 
services (other than 
consultancy services) Open 
advertised 
bidding All government purchases of goods, works and 
services, unless another bidding method can be 
justified. 5,047,761,109 
(52%) 
 Restricted 
bidding Where: (a) purchases are only available from a limited 
number of bidders (all known suppliers must be 
directly solicited); (b) the time and cost of considering 
a large number of bids is disproportionate to the value 
of the procurement (a minimum of 5 bids must be 
solicited); (c) pre-approved supplier eligibility lists are 
maintained to ensure suppliers have the necessary 
technical and financial capability. 1,284,920,372 
(13%) 
 Request for 
sealed 
quotations For readily available commercially standard goods; 
small works; or services, other than consultancy 
services below MUR 5 million. Requests for quotations must be solicited from at least three bidders. 947,842,685 
(10%) 
 Emergency 
procurement In cases of extreme urgency. Purchases may be made 
from a single supplier without competition. 226,527,914 
(2%) WT/TPR/S/304 • Mauritius 
 
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  Contracting 
method Procurement 
method Instances when used Value (MUR), 
2012 (and % 
of total 
procurement) 
 Community or 
end-user 
participation Where the participation of the procurement end-user 
or beneficiary community may result in enhancing the 
economy, quality or sustainability of the service to be procured or if the objective of the project is to create employment and the involvement of the beneficiary community. None 
 Departmental 
execution (i.e. 
procurement 
effected by the 
public body 
itself) If the activity is not likely to attract bidders; the cost 
cannot be determined in advance; there is a risk of 
unavoidable work; it is the only practical method for 
certain works; pilot projects for the development of a 
technology work method cannot be carried out by a 
contractor; there would be a disruption to existing 
operations by the public body's staff; or there is an 
emergency that requires immediate action. None 
Procurement of 
consultancy services Request for 
proposals  Standard method for procurement of consultancy 
services below a threshold of MUR 10 million. The public body must draw up a shortlist of consultants to ensure effective competition. 123,703,200 
(1%) 
Direct procurement 
of goods, works, 
services and 
consultancy 
services Direct 
procurement Purchases under prescribed threshold values: Goods 
(MUR 100,000 per item); works, services and 
consultancy services (MUR 500,000 per contract) 2,040,464,909 
(21%) 
Source: Public Procurement Act 2006 (as amended).  
3.83.  Procedures for challenging or appealing procurement procedures or decisions are set out in 
Part IV of the Public Procurement Act. As a first step, a bidder or potential bidder may make 
representations to the CEO of the public body co ncerned. An Independent Review Panel (IRP) will 
consider appeals against the CEOs and take remedi al action. On average, 35 cases are lodged per 
year at the IRP and six cases are withdrawn. The latter generally occurs when an aggrieved bidder 
feels that he or she does not have enough material to support the case (Table 3.14).  
Table 3.14 IRP caseload, 2008-13 
 2008  2009  2010  2011 2012 2013  
IRP cases lodged 30 30 34 35 40 35 
IRP cases with a decision 21 25 25 19 22 20 
Cases withdrawn 4 5 4 9 6 11 
Source: Information provided by the authorities.  
3.3.2   Incentives 
3.84.  Mauritius maintains several incentive schemes to, inter alia , promote business development, 
encourage the growth of SMEs, support growth in  real estate sector and encourage job-related 
training (Table 3.15). It also offers incentives under a freeport scheme to encourage exports of manufactured goods to Africa and to promote the co untry as a regional warehousing, distribution, 
and marketing centre (see section 3.2.4.1); as well as various sector-specific incentives 
(see Chapter 4).  
3.85.  Two new incentive schemes were introduced during the review period: the Mauritius 
Business Growth Scheme (in 2011), and the Film Rebate Scheme (in 2013).  
3.86.  Several incentive schemes described in the Se cretariat report for Mauritius' previous Review 
are no longer in operation.
67  
                                               
67 The Export Enterprise Scheme, the Export Prom otion Scheme; Pioneer Status Enterprise Scheme; 
Strategic Local Enterprise Scheme ; the Modernization and Expansion Scheme; the Small and Medium 
Enterprises Scheme; the Export Serv ice Zone Scheme; the Hotel Management Scheme; the Hotel Development 
Scheme; the Regional Headquarters Scheme; the Permanent Residence Scheme; the Scheme to attract professionals for emerging sectors (SAPES); and the ICT Scheme.  WT/TPR/S/304 • Mauritius 
 
- 56 - 
 
  Table 3.15 Selected incentives, 2014 
Scheme Eligibility criteria Incentives offered 
Global Business 
Company scheme GBC 1: resident corporations. Since 
2011 GBC 1s have been able to conduct business within Mauritius but domestic operations are subject to a 15% income tax GBC 1: are liable to uniform tax rate of 15% 
(applicable to all residents) but given the fact that the main purpose of the GBC1 is to conduct business outside of Mauritius, GBC1's benefit from a tax credit of 80% on the amount of tax to be paid. Thus the effective rate of tax paid by a GBC1 on its foreign source income is 
3%. No withholding tax on dividends, interest, 
and royalties paid; no capital gains tax 
GBC 2: resident corporations generally conducting business outside of Mauritius (prohibited activities include: banking, financial services, and trusteeship services). Since February 2014, GBC 2's have been allowed to conduct business with Mauritian residents as long as the activity brings economic value to Mauritius. Prior approval of the FSC is required GBC 2: Are exempt from corporate tax (and 
are not considered as resident). No withholding tax on dividends, interest, and royalties paid; no capital gains tax 
Mauritius Business 
Growth Scheme 
(MBGS): Payback 
Technical Assistance  All private firms operating for profit 
(except financial services and pure 
trading activities) and all size 
categories. Loan to enable Mauritian enterprises to bring in 
outside technical assistance to grow their 
businesses. MBGS pays 90% of the cost of 
eligible activities up to a maximum of 
MUR 3 million over the life of the scheme; 
moratorium on loan repayment for first 
3 years; loan repayments based on a "royalty-
on-incremental-sales" basis from the 4th year 
Mauritius Business Growth Scheme (MBGS): Payback Start-ups 
entrepreneurship Private start-up operations (less than 
one year in operation) in all economic subsectors (exclusions: arms, liquor, tobacco, and gaming). Monthly allowance of MUR 20,000 for 
maximum of one year 
Leasing Equipment 
Modernization 
Scheme (LEMs) SMEs  Line of credit offered by the Government to 
leasing companies to provide affordable finance 
to SMEs to improve productivity; interest rates 
of 7.25% 
Business Development Scheme
a Financing of projects including in the manufacturing sector, trade and services, health, tourism, ICT, art, participation in trade fairs and surveys, and setting up of market fair and craft villages Loans for up to 75% of project costs, up to 
MUR 5 million; interest rate is repo rate +3% per annum, with a repayment period up to 8 years, with a 3 year moratorium period 
Booster micro credit 
loan schemea Eligible applicants: registered 
entrepreneurs; laid-off workers; 
existing value-added activities requiring 
working capital finance; and other 
recommended projects. Eligible 
projects: small enterprises in 
manufacturing, agriculture, 
agribusiness, and handicrafts; small 
tourism and tourism-related activities; 
small plant nurseries; vegetables, 
fruits, and flower cultivation on a small 
scale; kindergartens; small 
livestock-breeding activites; ICT and 
ICT-related activities; services including 
training; e-commerce; small trades; 
working capital requirements for 
projects with value addition up to 
MUR 75,000 Loans to finance projects with value addition of 
maximum MUR 150,000, refundable in up to 5 
years with 1 year mortatorium and an interest 
rate of repo rate +3% 
Quasi-equity financing scheme
a SMEs  Equity and quasi-equity for a maximum 
investment of 75% of project cost up to a ceiling of MUR 500,000 in the form of redeemable preference shares, debentures or equity loan  
SME Partnership 
Fund SMEs for projects with significant 
growth potential in all productive 
sectors (includes start-ups, expansion 
projects and new lines of business) Equity financing; investment range of 
MUR 300,000 to MUR 10 million; financing of 
up to 49% of SME equity capital WT/TPR/S/304 • Mauritius 
 
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  Scheme Eligibility criteria Incentives offered 
Enterprise 
Development Fund All sizes of businesses. To be eligible 
SMEs must operate in the manufacturing or non-financial, non-tourism exportable services sectors, 
with priority given to the textile and 
apparel sector Funding to engage specialist expertise to help 
companies surmount organizational barriers to growth and competitiveness, with a particular emphasis on developing exports; co-funding 
for up to 50% of the project costs for non-
SMEs (reimbursable) and 75% for SMEs, up to a maximum MUR 500,000 per company per annum (non-reimbursable) 
Film Rebate Scheme  Film production company incorporated 
or registered in Mauritius under the 
Companies Act (including one with 
100% foreign ownership); film 
production must be carried out in 
Mauritius; production expenditure 
thresholds apply Rebate of 30% of qu alifying production 
expenditures incurred in Mauritius on feature 
films, commercials, TV serials/programmes, 
and documentary programmes 
Integrated Resort 
Scheme (IRS) Non-Mauritian citizens acquiring resort 
and residential property Resident permit granted to foreigners (and 
their dependents) who spend over US$500,000 on property acquisition 
Human Resource 
Development 
Council Training 
Schemes Employers Various training-related grants and tax 
deductions 
Real Estate Scheme Mauritians and non-Mauritian citizens 
acquiring resort and residential 
property; property of less than 10 hectares Resident permit granted to foreigners (and 
their dependents) who spend over US$500,000 on property acquisition 
a Schemes offered by the Develo pment Bank of Mauritius.  
Source: Government of Mauritius.  
3.87.  The Government introduced a Small and Medium Enterprises (SME) Financing scheme in 
2011 and extended it to micro and small enterpri ses in 2012. Under the scheme, banks involved in 
the domestic economy agreed to lend MUR 5 billion to SMEs from 1 December 2010 to 
30 December 2016, and as from 1 December 2012, an additional MUR 250 million annually to micro and small enterprises. One of the conditions is that banks must lend to SMEs and micro and 
small enterprise at 3 percentage points above the key repo rate. The BOM sets targets for bank 
lending to SMEs and micro and small enterprises in accordance with the banks' respective shares of total credit to the private sector in Mauritius. In 2011, the BOM was given additional powers to require that banks failing to meet these target s must either contribute the difference between 
actual and targeted lending to a development fund for SMEs
68 or obtain BOM authorization in order 
to on-lend this amount to another bank that has met its agreed lending targets. The bank receiving the loan must then lend it on to SMEs.  
3.3.3  State trading, state-owne d enterprises, and privatization 
3.88.  Mauritius' most recent notification to the WTO on its state-trading enterprises was 
in 2002.
69 The Agricultural Marketing Board (AMB) and the State Trading Corporation (STC) 
undertake import activities. The AMB holds a mono poly over imports of whole garlic, and imports 
other agricultural products together with other private sector importers (see section 4.1). The STC 
is the only authorized importer of petrol eum products, liquefied petroleum gas (LPG) 
(see section 4.2), and flour (see section 4.1). It is the de facto sole importer of long grain (ration) 
rice, and started importing basmati rice in 2014 (in a non-monopoly environment). In July 2011, 
the STC ceased to import cement (previouly, it imported up to 50% of cement requirements) (see section 3.3.4.1). The AMB undertakes some minor export activities, but not on a monopoly 
basis.  
3.89.  The State intervenes in economic activities in Mauritius through several parastatal bodies. It 
has a direct equity stake in a number of Maurit ian companies, including in: telecommunications, 
air transport, and financial services (see Chapter 4). It also invests in a wide variety of Mauritian 
businesses through its investment arm, the St ate Investment Corporation (Table 3.16).  
                                               
68 The amendments to the BOM Act require banks that do not meet their SME financing targets to 
deposit with the BOM, at no interest, the difference between their actual lending and the agreed target. The 
BOM, through the development fund, may relend this amo unt to a commercial bank that has met its target.  
69 WTO document G/STR/N/8/MUS, 2 August 2002. WT/TPR/S/304 • Mauritius 
 
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  Table 3.16 State Investment Corporat ion asset portfolio (December, 2013) 
Company Shares held (%) Industry 
Cargo Handing Corporation Ltd 54 Communications 
Editions de l'Ocean Indien Ltée 49.98 Other services 
Lottotech 25 Gaming 
Mauritius Duty Free Paradise Co Ltd 20 Distribution 
National Equity Fund Ltd 25 Financial services 
National Equity Fund Ltd (P) 25 Financial services 
Pointe Coton Resort Hotel Co Ltd 28.54 Entertainment and tourism 
Port Louis Fund Ltd 37.97 Financial services 
Rodrigues Venture Capital and Leasing Fund Ltd 50 Financial services 
Splendid Property Holdings Ltd 25 Real estate 
State Informatics Ltd 20 ICT 
The Bagged Sugar Storage and Distribution Co Ltd 37.5 Manufacturing 
Beach Casinos Ltd 100 Gaming 
Capital Asset Ma nagement Ltd 100 Financial services 
Casino de Maurice Ltd 100 Gaming 
Casino Equipment Ltd 4.76 Gaming 
EREIT Management Ltd 100 Real estate 
Grand Baie Casino Ltd 100 Gaming 
Lakepoint Ltd 100 Entertainment and tourism 
Le Caudan Waterfront Casino Ltd  51 Gaming 
Le Grand Casino Du Domaine Ltd 62.36 Gaming 
Le Val Development Co Ltd 70 Entertainment and tourism 
Les Pailles Management Ltd 100 Entertainment and tourism 
MJTI Properties Co. Ltd 91.37 Real estate 
Prime Partners Ltd 100 Other services 
Prime Real Estate Ltd 80 Real estate 
Prime Securities Ltd 80 Financial services 
SIC Management Services Ltd 100 Other services 
State Investment Finance Corpor ation Ltd 80 Financial services 
Sun Casinos Ltd 100 Gaming 
SIC Fund Management Ltd 100 Financial services 
Air Mauritius Holding Co Ltd 18.03 Communications 
Ebene Accelerator Ltd 100 ICT 
Marina Village Hotel Ltd 11.25 Entertainment and tourism 
Maurinet Investment Ltd 12.50 Communications 
Mauritius Cargo Community Services Ltd. 100 Communications 
Med Point Ltd 13.56 Other services 
Rodrigues Educational Development Co Ltd 20 Other services 
Sevenwaterfalls Horizons Ltd. 100 Entertainment and tourism 
Solid Waste Recycling Ltd  100 Manufacturing 
SME Partnership Fund Ltd 16.56 Financial services 
SSR Botanical Garden Investment Co. ltd 49 Other services 
State Insurance Company of Mauritius Ltd 12.50 Financial services 
Mauritius Housing Company Ltd. 13.33 Financial services 
Vita Rice Ltd 10.00 Agricuture 
Note: Assets listed are those where the SIC has 10% or  higher shareholding. The SIC has an equity stake 
of under 10% in a number of other businesses.  
Source: SIC online information. Viewed at: http://www.state.investment.com ; and information provided by 
the authorities.  
3.90.  In 2012, the Government of Mauritius, together with several commercial banks, established 
a private equity fund, NRF Equity Investment Ltd ., with an initial capital of MUR 294 million to 
invest in the equity or capital of Mauritian SMEs.70 The stated objectives of the fund are to provide 
risk capital to entrepreneurial and growth potent ial businesses with a proven track record and to 
assist targeted enterprises in building value through expansion and strategic management support. It provides investments of MUR 10 million to MUR 50 million, with a return on capital commensurate with the level of risk. The intention is to acquire a minority equity stake and to exit 
within five years.
71  
                                               
70 NRF Equity Investment Ltd. is financed in equal proportion by the Government, through the National 
Resilience Fund, and several commercial banks.  
71 NRF online information. Viewed at: http://www.nrf.mu/objectives.php .  WT/TPR/S/304 • Mauritius 
 
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  3.91.  Since 2008, the Government of Mauritius announced its intention to divest certain 
commercial and industrial assets. These included: the casinos, the Domaine Les Pailles properties, the Port-Louis Waterfront retail outlets, the Belle Mare tourist village, the Lakepoint complex.
72 It 
has also announced that it would offer a management contract for the Citadel.73 Information was 
not available on the status of play of these privatizations.  
3.92.  At the time of Mauritius' previous Review, the Government had started the process of 
identifying projects that could be financed under its PPP scheme: no information was available on 
new developments in this area.  
3.3.4  Competition policy and price controls 3.3.4.1  Competition policy 3.93.  The Competition Act (2007) entered into force in November 2009, and was amended 
in 2012.
74 The Act replaces the Competition Act (2003), which had only been partially 
proclaimed.75 One objective for the introduction of the Competition Act was to increase the 
competitiveness of the Mauritian economy in the international arena; and thus facilitate its 
integration into the world economy.  
3.94.  The Competition Commission of Mauritius (CCM) was established by the Competition Act 
(2007) as the national competition agency mandated to enforce the Act in Mauritius. The CCM 
operates through two organs: an investigative arm, which falls under the ambit of the Office of the 
Executive Director; and an adjudicative arm, which is represented by five Commissioners. 
3.95.   The Act empowers the Executive Director to investigate collusive agreements (which are 
prohibited under the Act and cannot be exempted) and to review abuse of monopoly situations and 
those mergers leading to a substantial lessening of competition. Where the Executive Director has 
reasonable grounds to believe that a restrictive business practice has, is, or is about to occur, he/she may investigate the matter and report his/her findings to the Commission. The Commission 
may, in turn, impose any direction and/or financial penalty on the enterprise that it deems 
appropriate so to remedy the breach. The Act does not apply to petroleum products, liquid petroleum products; any agreement containing provisions relating to: the use, licence or 
assignment of rights under intellectual proper ty legislation; practices under international 
agreements to which Mauritius is party; and certain employment practices.
76  
3.96.  The Government is proposing to further amend the Competition Act to strengthen the 
institutional framework and reinforce the investigative powers of the Executive Director in order to 
better combat cartels.  
3.97.  The CCM has issued various guidelines in relation to the economic and legal analysis applied 
in investigations as well as the principles followed by the Commission to determine of penalties or 
remedies imposed under the Act.77 It also issued its procedural rules in 2009.78 The CCM has the 
authority to sign memoranda of understanding (M OUs) setting out its approach in dealing with 
competition matters in regulated sectors of the economy. It has signed MOUs with relevant sector 
                                               
72 Budget Speech 2012. Viewed at: 
http://mof.gov.mu/English/Docume nts/Budget%202012/BudgetSpeech.pdf . 
73 The Citadel (or Fort Adelaide) is a fort of hi storical importance and a key tourist site. The 
announcement was made in the 2012 Budget Speech.  
74 The 2012 amendments to the Act firstly empower th e CCM to provide leniency and immunity under 
certain conditions (so to encourage participants in cart els to expose cartel infring ements) and secondly, afford 
protection to informers. 
75 Only three sections (Sections 4, 8 and 9) of the Competition Act were proclaimed in August 2004.  
The said sections related to the establ ishment of an Office of Fair Trading, a Competition Advisory Council and 
the objects of the latter council. 
76 Competition Act 2007. Viewed at: 
http://www.ccm.mu/English/Documents/Legislations/Competition%20Act%202007_Amended_050213.pdf.  
77 These guidelines relate to collusive agreements (for cartels); market de finition (for exclusive 
dealings); monopoly situations and non-collusive agreements; mergers; remedies and penalties; and general 
provisions. Competition Commission online information. Viewed at: ( http://www.ccm.mu ).  
78 Competition Commission Rules of Procedure 2009. Viewed at: 
http://www.ccm.mu/English/Documents/Legislations/Rules-of-Procedure-2009-051112.pdf.  WT/TPR/S/304 • Mauritius 
 
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  regulators for: telecommunications; banking and non-banking financial services; public 
procurement; and, public utilities. Additiona lly, the CCM has signed MOUs with the Mauritius 
Revenue Authority and with the Independent Commission against Corruption (ICAC) to establish a framework for cooperation to sharing expertise, facilitating the exchange of relevant technical 
information and conducting joint investigations. As at June 2014, seven MOUs had been signed. 
Two additional MOUs were signed with foreign competition authorities (the Fair Trading Commission of Seychelles and the Autori té de La Concurrence in France).  
3.98.  At the regional level,  the Malawi-based COMESA Compet ition Commission (CCC) became 
operational in January 2013 with a mandate to enforce COMESA's regional competition policy as set out in the 2004 COMESA Competition Regulations and the COMESA Competition Rules.
79 The 
CCC is currently reviewing its rules and regulation s due to various concerns raised by Member 
States relating, inter alia , to the scope of application of the regulations, notification thresholds, 
merger filing fees, and time periods.80 The review is expected to be finalized in 2014.  
3.99.  The Competition Act classifies collusive ag reements into horizontal agreements, bid rigging 
or vertical agreements involving resale price maintenance. Collusive agreements are the only 
breaches of the Competition Act that carry a financial penalty (see below). The CCM may also review non-collusive horizontal agreements where the parties together supply 30% or more, or 
acquire 30% or more, of goods and services of any description on the market and the Commission 
has reasonable grounds to believe the agreement has the object or effect of preventing, restricting or distorting competition. Vertical agreements that do not involve resale price maintenance may be reviewed where the CCM believes that one or more parties to the agreement is/are in the 
monopoly situation under review.  
3.100.  Import cartels are explicitly treated under the Act as collusive agreements. Import cartels 
(taking the form of an agreement between en terprises implemented or intended to be 
implemented in Mauritius) are prohibited if they amount to a collusive agreement in the form of 
horizontal agreements among competitors or potential competitors, bid rigging or resale price maintenance.  
3.101.  The Competition Act defines a monopoly situ ation in relation to the supply of goods or 
services where 30% or more of those goods or services are supplied, or acquired on the market, by one enterprise, or 70% by three or fewer enterprises. Being in a monopoly situation is not in itself a breach of the Act. However, a monopoly situation is subject to review where the CCM has 
reasonable grounds to believe that the enterprise(s ) is/are engaging in conduct that has the object 
or effect of preventing, restricting or distorting competition or in any other way constitutes exploitation of the monopoly situation.  
3.102.  The Competition Act also empowers the CCM to review completed and proposed mergers 
in circumstances where either: (a) all the parties to the merger, supply or acquire goods or services of any description and will, following the merger, together supply or acquire 30% or more 
of all those goods or services on the market; or (b) one of the parties to the merger alone supplies 
or acquires, prior to the merger, 30% or more of the goods or services of any description on the market; and (c) the CCM believes that the creation of  the merger has resulted or will result in a 
substantial lessening of competition within any market for goods or services. Where the CCM finds 
that a merger or proposed merger has resulted or is likely to result in a substantial lessening of 
competition it may impose behavioural or structural remedies on the parties concerned.  
3.103.  The CCM has launched 27 investigations and 138 enquiries (end-June 2014).
81 Half of the 
investigations launched to date have been related to reviews of monopoly situations, in 
fast-moving consumer goods, agri-industry, ba nking and insurance, telecoms, automobiles, 
education, and retail. The CCM has also undertake n merger reviews in entertainment, insurance, 
and the automobile industry. It has also investig ated possible horizontal agreements in travel, 
                                               
79 COMESA (2004a) and COMESA (2004b).  
80 Global Competition Review on line information. Viewed at: 
http://globalcompetitionreview.com/reviews/59/sections/204/chapters/2307/comesa-overview/ .  
81 Unlike an investigation an enquiry, is not made public. It is a preliminary information-gathering 
process to verify whether there are re asonable grounds to believe that a restrictive business is occurring or has 
occurred, which would warrant the launch of an investigation.  WT/TPR/S/304 • Mauritius 
 
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  education, entertainment, and construction.82 In June 2014, the Executive Director concluded its 
first cartel investigation in the beer industry; the Executive Director recommended financial penalties of around US$1 million on two enterprise s for market sharing in breach of the collusive 
agreement provisions under the Competition Act.  
3.104.  The Executive Director is empowered to undertake general studies on the effectiveness of 
competition in individual sectors of the Mauritian economy. It has launched two studies in the cement market and another in the pharmaceutical sector.
83 The authorities as noted that, for 
several decades, the cement market in Mauritius had been highly regulated, through the 
application of retail price controls and the exclusive importation of 50% of the country's cement needs by the State Trading Corporation (STC) (sec tions 3.3.3 and 4.1.2). Government intervention 
was not conducive to encouraging competition and had hampered growth in the industry. The 
CCM's intervention in the cement market led to liberalization of the importation and pricing of 
bagged cement in July 2011. The CCM further reported that the ongoing market study in the pharmaceutical market aims to look into the regulatory framework governing pharmaceutical trade 
in Mauritius and to assess the ease of to the market entry of generic alternatives and products for 
human consumption.  
3.3.4.2  Price controls 
3.105.  The main law governing price controls is the Consumer Protection (Price and Supplies 
Control) Act of 1998 (as amended). This allows the Minister to (a) fix the maximum price of certain controlled goods (listed in the First Schedule to the Act); (b) determine a maximum mark-up for certain other controlled goods (Second Schedule to the Act); and (c) establish a 
method to determine a maximum recommended  retail price for non-controlled goods.
84 Price 
controls are in place to protect consumers by ensuring the supply of certain essential commodities at reasonable prices and to prevent traders from profiteering (see below).  
3.106.  Separately, the prices for mogas and automotive gas oil are determined through the 
Petroleum Pricing System (PPS), which replaced the Automatic Price Mechanism in January 2011. The prices of other petroleum products (fuel oil, marine gas oil and aviation jet fuel) are not fixed 
under the PPS (see section 4.2). Since 2013, prices of essential commodities in the island of 
Rodrigues have no longer been controlled. Instead, the Government subsidizes freight costs to Rodrigues to maintain price parity between the two islands.  
3.3.4.2.1  Maximum wholesal e and retail price scheme 
3.107.  Maximum wholesale and retail prices are determined for: certain types of bread; certain 
fertilizers; flour (including whole wheat flour); dual purpose kerosene; long grain (ration) rice; and LPG in cylinders of 5.6 kg and 12 kg for domestic use. In 2012, price controls were lifted on LPG in 
12 kg cylinders destined for commercial and industrial use. Under the maximum price regulations, 
importers and manufacturers of these goods must submit their maximum retail price to the MCCIP Price Control Unit (to be based on import, production other costs, and a maximum mark-up 
percentage as set out in the regulation), for endorsement or review.
85 Importers must submit their 
costing within ten working days after customs clearance.  
3.3.4.2.2  Maximum mark-up scheme 3.108.  Under the Consumer Protection (Consu mer Goods) Maximum Mark-Up Regulations 1998 
(as amended), the maximum mark-up scheme applies only to imports.
86 Eight product groups are 
                                               
82 For details on investigations completed by the CCM see: 
http://www.ccm.mu/engl ish/pages/completed-investigations.aspx . 
83 Information up to date as at end-June 2014. 
84 Consumer Protection (Price and Supp lies Control) Act (1998). Viewed at: 
http://www.mcci.org/documents/trade/The%20Consu mer%20Protection%20(Price%20and%20Supplies%20Co
ntrol)%20Act.pdf .  
85 Consumer Protection (Consumer Goods)(Maximum Price) Regulations 1998 (as amended). Viewed at: 
http://www.mcci.org/Photos /maxpriceregulations.pdf .  
86 Consumer Protection (Consumer Goods) Maximu m Mark-Up Regulations 1998 (as amended). Viewed 
at: 
http://www.mcci.org/documents/trade/The%20Con sumer%20Protection%20(Consumer%20Goods)%20Maxim
um%20Mark-Up%20Regulations%201998.pdf .  WT/TPR/S/304 • Mauritius 
 
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  subject to the scheme (Table 3.17). Since Mauritius' previous Review, milk powder has been 
removed from the list; it is now subject to the maximum recommended retail price scheme (see below). The permissible mark-up and special allowances remain unchanged.  
Table 3.17 Imported commodities subject to the maximum mark-up scheme, 2014 
Commodity Maximum mark-up (%) Special 
allowance on 
c.i.f. price (%)  
Fresh fruits 45 (inclusive of importer's and wholesale margin) 5 
Pharmaceutical products 
and simple drugs 35 (inclusive of wholesale margin) 2 
Timber 25 20 
Tyres and tubes 25 6 
Corned mutton 19 (inclusive of 8% retail er's mark-up on the wholesale price) 1 
Corned beef 19 (inclusive of 8% retailer's mark-up on the wholesale price) 1 
Pilchards 19 (inclusive of 8% retailer 's mark-up on the wholesale price) 1 
Infant milk powder 17 None 
Source: MCCI Imported Consumer Commoditi es Maximum Mark Up System. Viewed at: 
http://www.mcci.org/Phot os/document/Annex5b.pdf .  
3.3.4.2.3  Maximum recommended retail price scheme 
3.109.  Since 2008, milk powder has been subject to a maximum recommended retail price 
(MRRP). Importers are charged with determining an MRRP for each consignment of milk powder. 
The MRRP should take into account the c.i.f. valu e of the imported goods; operating expenses and 
overheads; the quantity and value of existing st ock; and the wholesaler's and retailer's profit 
margins. The MRRP must be clearly marked on the packaging of the goods (and where this is not 
possible, it should be published in local daily newspapers or broadcast on the TV or radio). MRRPs 
must be submitted to the MICCP; where the Permanent Secretary of the Ministry is not satisfied with the recommended price, the importer may be requested to determine a new one. 
87 
3.3.5  Intellectual Property Rights (IPRs) 
3.110.  Mauritius is seeking a broad ranging reform of its IP laws, with the objective of 
mainstreaming IP into its economic and social development and promoting innovation and 
creativity. An Intellectual Property Development Plan (IPDP) was established in 2009 with the 
assistance of WIPO. Among its recommendations are: (a) the implementation of a national IP policy and establishment of a national policy forum to include stakeholders from both public and 
private sectors; (b) the establishment of a coordinating mechanism through an IP Council; (c) the 
establishment of a single IP Office based on intern ational best practice; and (d) the revision of IP 
laws to ensure compliance with the latest IP developments at the international levels.  
3.111.  The authorities noted that, Mauritius has embarked on legislative reforms in order to 
implement the IPDP. A new Copyright Act was passed  by the National Assembly and assented to 
by the President in April 2014; it will enter into force as soon as its implementing regulations are finalized (expected end July 2014).
88 The main purpose of the new Act is to provide more effective 
protection of copyrights and related rights. Key objectives are to: (a) be compliant with the WIPO 
Copyright Treaty (WCT) and WIPO Performances  and Phonograms Treaty (WPPT); (b) address 
issues related to the internet and piracy; (c) provide for protection to performers, producers of phonograms and broadcasting organizations, and co mputer software and databases, in addition to 
the current protection afforded to the authors of artistic, literary or scientific work or of a 
derivative work; (d) provide for limitations and exceptions in specific circumstances; (e) review the role and functions of the Mauritius Society of Authors (MASA); (f) provide for quick remedies to 
copyright holders in cases of infringements; (g) provide for anti-circumvention measures and 
make provisions for ephemeral recordings; and (h) provide for adaptation of works in line with the 
                                               
87 Consumer Protection (Maximum Recommended Retail Price) (Code of Practice) Regulations 2008 (as 
amended). Viewed at: http://www.mcci.org/documents/trade/Consumer% 20Protection%20(Maximum%20Recommended%20Retail%
20Price)%20(Code%20of%20Practice).pdf .  
88 Copyright Bill. Viewed at: 
http://attorneygeneral.gov.mu/English/Documents /Recents%20Acts%20and%20B ill/2013/THE%20COPYRIGHT
%20BILL.pdf .  WT/TPR/S/304 • Mauritius 
 
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  Treaty on Visually Impaired Persons. The authoritie s indicated that, in line with the review of the 
role and functions of MASA, it is to be reconstituted as the Rights Management Society which will represent and cater for a wider range of rightholders, including performers amongst others. 
3.112.  A new draft Industrial Property Bill will co ver: trademarks, patent, industrial designs, plant 
breeders' rights, geographical indications, layout designs of integrated circuits, and utility models 
(the latter four are not currently covered by existing legislation in force). Its objective is to provide enhanced protection for all forms of IP as well as full disclosure of information so to encourage 
inventive and innovative endeavours. The draft rema ins a working document and is expected to be 
finalized before the end of 2014.  
3.113.  With respect to the institutional framework to administer the IP laws, the Government 
intends to establish a Mauritius IP Office and an IP Council through Act of Parliament with a broad 
mandate. The office would be the lead Government agency to advise on and administer IP laws, 
promote IP awareness, provide the infrastructure to  facilitate the development of IP in Mauritius, 
provide a better enforcement system and house a tribunal to hear appeals. It would also 
coordinate with economic agencies and the bu siness community to formulate and review IP 
policies and practices so as to keep up to date with international and regional developments. The 
proposed IP Council would coordinate IP policy across the Government and between the 
Government and the private sector to ensure a coherent and consistent approach. It would also 
incorporate an Enforcement Agencies Coordinati on Committee, bringing together relevant 
enforcement agencies.  
3.114.  The main elements of Mauritius' IP laws covering copyrights patents, industrial designs, 
and trademarks were set out in the Secretariat report for Mauritius' previous Review.
89 Key 
aspects are summarised in Table 3.18. The Patents,  Industrial Designs and Trademarks Act allows 
for parallel imports, based on the principle of international exhaustion of rights in respect of 
patents only. The provisions concerning the us e of compulsory licences have not been used.90 The 
Protection Against Unfair Practices (Industrial Pr operty Rights) Act 2002 targets misuse of IPRs 
and provides for penalties for breaches of any of th e laws on industrial property. All of these laws 
have been notified to the WTO.91 Mauritius has not yet submitted its Checklist of Issues on 
Enforcement to the WTO. 
3.115.  The Geographical Indications Act, 2002 and the Layout-Designs (Topographies) of 
Integrated Circuits Act, 2002, have still not been proclaimed.92 Likewise, neither the Plant 
Breeders Rights Bill nor the Information Technology Bill have been enacted. 
Table 3.18 Intellectual property protection, 2014 
Form and main 
legislation Coverage Duration Penalties 
Copyright Act 
1997 Artistic, literary, 
scientific or derivative work, computer software and electronic databases Author: lifetime and 50 years 
thereafter Audiovisual: 50 years Photographic works and works of art: 25 years First conviction: fine not 
exceeding MUR 300,000 and imprisonment for up to 2 years. Subsequent conviction: fine not exceeding MUR 500,000 and imprisonment for up to 8 years 
Patents, Industrial 
Designs and 
Trademarks Act Patents, industrial 
designs, marks, 
collective marks, Patents: 20 years after the filing 
date 
Industrial designs: 5 years from Fine of up to 
MUR 250,000 and 
imprisonment for up to 
                                               
89 WTO document WT/TPR/S/198/Rev.1, 11 June 2008. 
90 Under the Patents, Industrial Designs and Tr ademarks Act, the Permanent Secretary of the 
responsible Ministry may authorize a Go vernment agency or third party to ex ploit a patented invention, without 
the agreement of the patent holder, in cases of public interest or if it is determined that the owner of the patent or his licensee is exploiting the patent in an anti-competitive manner and that action is necessary to remedy the anti-competitive practice. In such cases, the exploitation of the patented invention must be limited to the purpose for which it is authorized, an d compensation must be paid to the owner. 
91 WTO document IP/N/1/MUS/3, 29 April 2008. While the title of the Patents, Industrial Designs and 
Trade Marks Act, 2002 has been notified to the WTO, the text of this law has not.  
92 The texts may be viewed at WTO document IP/N/1/MUS/G/2, 26 May 2003 and IP/N/1/MUS/L/2, 
26 May 2003. WT/TPR/S/304 • Mauritius 
 
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  Form and main 
legislation Coverage Duration Penalties 
2002 trade names filing date, renewable twice for 
5 years 
Trademarks: 10 years from filing 
date, renewable for consecutive 
periods of 10 years 5 years 
Source: Attorney-General 's Office. Viewed at: http://attorneygeneral.gov.mu .  
3.116.  The Industrial Property Office within the Mi nistry of Foreign Affairs, International Trade and 
Regional Cooperation is responsible for registerin g patents, trademarks and industrial designs. 
Complaints about rejected registration applications must be made first to the Industrial Property Tribunal, and then appealed to the Supreme Cour t. The Mauritius Society of Authors (MASA) is 
responsible for registering copyrights and collecting royalties for authors of artistic, literary or 
scientific works, or derivative works. Actions by copyright owners/exclusive licensees for copyright infringements may be taken to the Supreme Court. After the proclamation of the new Copyright 
Act, the MASA will be replaced by the Rights Management Society with a broader membership 
base.  
3.117.  Over the period 2007-12, Mauritius received 115 patent applications and it granted 
21 patents. Trademark applications totalled 10,892 over the period 2007-12 with 11,182 
trademarks being granted. 97 industrial design applications were made over the same time-frame and 80 industrial design registrations granted. 
3.118.  The Mauritius Revenue Authority's (MRA) Customs Department is empowered to intercept 
suspected counterfeit goods at the border, provid ed that the trademark or copyright has been 
registered with the Industrial Property Office or Mauritius Society of Authors as well as with the 
MRA.
93 IPR holders must also provide a security of  MUR 20,000 to protect the Director-General of 
the MRA from any claim for damages following the suspension of clearance under these 
circumstances. Over the period 2008-13 there were 432 seizures with a total duty paid value of MUR 7,199,074. The main products seized were wearing apparel, shoes, detergents, packing 
materials, cosmetics, computer accessories (ink  cartridges and toners), pharmaceuticals, and 
electrical fittings. Most of these products orig inated from China, and to a much lesser extent 
Malaysia and Turkey. 
3.119.  Mauritius is a member of the World Intellectual Property Organization (WIPO) and 
signatory to the Paris Convention for the Protection  of Industrial Property , the Universal Copyright 
Convention, and the Berne Convention. Mauritius has no immediate plans to accede to any other WIPO-administered treaties.  
 
                                               
93 Customs Act 1998 (as amended), Section 66A.  WT/TPR/S/304 • Mauritius 
 
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  4  TRADE POLICIES BY SECTOR 
4.1  Agriculture, Forestry and Fisheries 4.1.  Close to half of Mauritius' total territory is used for agriculture, most of which is devoted to 
sugar cane production. Forests cover around one-quarter of Mauritius' land mass. Mauritius has 
one of the world's largest exclusive economic zones (EEZ); it covers 1.9 million km
2 of the Indian 
Ocean. An additional 395,000 km2 is jointly managed by Mauritius and the Seychelles.1  
4.2.  Agriculture, forestry, and fisheries accounted  for 3.3% of GDP in 2013, and attracted 7.1% of 
total FDI (see Chapter 1).2 In the same year, 44,200 persons were in these subsectors.3 
Employment in sugar cane accounted for the largest share (Chart 4.1).  
Chart 4.1 Employment in the agricultur e, forestry and fishing sectors, 2013 
Sugar cane
13,200 
(29.9%)
Tea
1,000 
(2.3%)
Fishing
5,000 
(11.3%) Forestry
700 
(1.6%)Other agricultural 
activities
24,300 
(55.0%)(No. of employees)
 
Note: Figures in parentheses indicate the share of total employment. 
Source: Information provided by Statistics Mauritius.  
4.1.1  Agriculture 
4.1.1.1  Overview 4.3.  The Ministry of Agro-Industry and Food Se curity (MAIFS) has overall responsibility for the 
agriculture sector.  
4.4.  The role of the Agricultural Marketing Boar d (AMB) is to ensure that the supply of certain 
basic food products is constant and that their prices remain affordable.
4 In carrying out this 
mandate, the AMB: (a) is the sole importer of garlic; (b) imports onions, potatoes, turmeric, and 
cardamoms (although it no longer has an import monopoly for these items) as well as other items as necessary
5; (c) controls the quantity and timing of imports of onions and potatoes by private 
importers outside of the domestic production period6; (d) maintains strategic reserve stock 
                                               
1 Ministry of Fisheries and Rodrigue s online information. Viewed at: 
http://fisheries.gov.mu/English//DOCUMENTS/SEAFOOD.PDF . 
2 According to the authorities, FDI in agriculture, fo restry and fishing reached an unprecedented level of 
MUR 678 million in 2013, representing a five-fold increased compared with 2012. The bulk of the investment was in the fishing sector with investment of MUR 618 mi llion by Chinese investors in the acquisition of fishing 
vessels. 
3 Digest of Agricultural Statistics 2012. Viewed at: 
http://statsmauritius.gov.mu/English/StatsbySubj /Documents/Digest%20of%20Agriculture%202012_vetted.p
df.  
4 The AMB was established in 1964. It is a parastatal body under the aegis of the MAIFS. It is being 
restructured with a view to ensuring grea ter efficiency and a more commercial edge. 
5 For example, in 2011 the AMB imported glass jars to support the local agri-processing industry and 
coconuts to counteract a forecast shortage in the market, AMB (2011).  
6 The importation of onions and potations was pa rtially liberalized in 2008 and 1998, respectively. 
Previously, the AMB was the sole importer of both products. Since 2010, private importers have been allowed to import around 50% of Mauritius' annual onion an d potato requirements. Following a press communiqué WT/TPR/S/304 • Mauritius 
 
- 66 - 
 
  requirements (of at least 2.5 weeks of consumptio n) for onions, potatoes, and garlic, financed by 
fees levied on importers7 as well as a buffer stock of onion seeds (of at least one year's supply); 
(e) regulates the import and export of controlled products, i.e. onions, potatoes, garlic, onion seeds, seed potatoes, garlic seeds, and by-catch fish
8; and (f) buys locally produced onions, 
potatoes, garlic, and garlic seeds at guaranteed prices from producers, based on the cost of 
production plus a profit mark-up. It stores th ese goods and sells them to wholesalers.The AMB's 
monopoly on the importation of turmeric and cardamoms was discontinued; in 2013 its import 
monopoly on the importation of onions was partially liberalized in 2008.  
4.5.  In addition to carrying out its original role, the AMB's responsibilities have grown recently to 
include wholesaling and retailing activities as well as managing various seed purchase schemes, which are considered pivotal to achieving the Government's self-sufficiency targets (see below). As 
of 2012, the AMB also became involved in implementing the Government's new Freight Rebate 
Scheme (see below) and establishing a National Wholesale Market.
9 According to the authorities, 
the latter is envisaged as a market facility providing a modern and transparent environment for 
planters of fruits and vegetables to sell their prod uce, thus replacing the existing auction markets.  
4.6.  The State Trading Corporation (STC) has a monopoly on the importation of flour (including 
wheat flour, but excluding whole wheat flour). Purchases of flour are made through open 
international tenders. The STC imports 50% of Ma uritius' flour requirements, while the other 50% 
is provided by a local milling company (Les Moulins de la Concorde). Les Moulins de la Concorde is 
required to align its prices with that of the su ccessful bidder in the STC tender. The STC sells the 
flour to private wholesalers and bakers at subsidis ed prices who then distribute the products to 
retailers. The prices of basic bread and flour are controlled under the maximum wholesale and 
retail price scheme (see section 3.3.4.2). The STC remains the de facto sole importer of long grain (ration) rice, which represents around 20% of the Mauritian market for rice, and is generally 
consumed by low-income households. According to the authorities, the Government has an import 
role for long grain rice, because the market is not of interest to commercial importers, who have focused on importing luxury and basmati rice ( 80% of the rice market). Imports are undertaken 
following periodic requests for tenders. Imported ri ce (excluding luxury rice) is sold to wholesalers 
for retail at a subsidized price. The price of rice is regulated under the maximum wholesale and 
retail price scheme. The STC restarted importing basmati rice in 2014, to stimulate competition in terms of price and quality but does not have an import monopoly.  
4.7.  Other government entities operating in the sector include the Small Farmers Welfare Fund 
which is responsible for the economic and social welfare of small planters of sugar cane, tea, 
tobacco, and food crops. The main agency involved in agricultural research is the Mauritius 
Sugarcane Research Institute of the Mauritius Cane Industry Authority (see below) which focuses 
on sugar cane. The Food and Agricultural Research and Extension Institute (FAREI) has taken on the responsibilities of the Food and Agricultural Research Council (FARC), which planned and 
coordinated promotion of interdisciplinary collaboration and consensus-building on priorities among 
agri-food research institutions and stakeholders in Mauritius and the Agricultural Research and Extension Unit (AREU), which focused on non-sugar crops and livestock. Various other bodies have subsector-specific responsibilities (see below).  
4.8.  Sugar cane remains Mauritius' main agricultural economic activity, dominating both 
production (Table 4.1) and land use. In 2013, nearly 54,000 hectares of agricultural land were devoted to sugar cane production, just under 8,200 hectares to food crops, nearly 700 hectares to 
tea and 1 hectare to tobacco. In terms of the lives tock sector, production of chicken dominates.  
                                                                                                                                               
issued by the AMB outlining the parame ters to be respected, importers are invited to apply to import either 
onions or potatoes. Based on local production, the AMB then decides on the volume  and timing of imports. 
Quotas are distributed using a form ula determined by the AMB Board' s Quota Committee and information 
provided in the applications applicants'. For 2012, imports of onions were: AMB 4,601 tonnes, and private 
importers 4,994 tonnes; and imports of potatoes we re: AMB 2,574 tonnes, and private importers 3,496 
tonnes. 
7 Importers who are awarded import quotas for potato es and onions mu st contribute to the AMB's buffer 
stock through payment of a buffer stock fee of MUR 2.20 per kg of produce imported. 
8 Products controlled by the AMB are set ou t in the Mauritius Agricultural Marketing 
(Controlled Products) Regulations 2013, GN No. 281 of 2013. 
9 AMB (2011).  WT/TPR/S/304 • Mauritius 
 
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  4.9.  The main trends in agricultural production over the review period were a continued decrease 
in the production of sugar cane (and hence manufactured sugar), and a dramatic reduction in tobacco production over 2012-13, as it is being phased out and will be discontinued by 2015. On 
the other hand, production of milk, pork, and cert ain food crops (particularly pineapple, garlic, 
onion, and maize) grew fairly consistently. In 2011,  Mauritius started to produce rice, focusing on 
seed production for export.  
Table 4.1 Production of agricultural  and agri-industrial products, 2008-13 
(Tonnes, unless otherwise specified) 
 2008 2009  2010  2011  2012 2013  
Sugar cane 4,533,000 4,667,235 4,365,833 4,230,174 3,947,285 3,815,782 
- Manufactured sugar 452,062 467,234 452,473 435,310 409,200 404,713 
Green tea leaves 8,672 7,663 7,370 8,975 7,947 7,981 
- Manufactured tea 1,668 1,481 1,467 1,787 1,577 1,563 
Tobacco 349 314 310 347 245 1 
Beef 1,902 2,090 2,194 2,023 1,986 1,946 
Goat meat and mutton 76 77 68 62 51 46 
Pork 330 428 623 650 653 615 
Poultry 42,000 44,000 46,600 47,000 47,200 46,700 
Milk (litres) 3,300,000 3,400,000 3,600,000 5,000,000 6,000,000 5,000,000 
Food crops 93,021 113,943 114,844 115,934 121,106 118,123 
- Potato 14,868 19,828 21,709 21,561 20,442 16,451 
- Rice (paddy) - - - 316 831 646 
- Maize 460 112 328 320 413 634 
- Groundnut 320 587 556 499 723 431 
- Onion 5,558 4,855 5,797 5,241 7,098 7,772 
- Ginger 709 617 1,357 748 1,156 991 
- Garlic 20 28 24 34 98 107 
- Chillies 969 1,227 1,324 1,383 1,466 1,488 
- Tomato 11,518 12,586 12,338 11,354 13,150 11,201 
- Beans and peas 1,187 1,365 1,389 1,696 1,614 1,513 
- Cabbage 3,732 4,644 4,782 5,119 4,539 4,863 
- Cauliflower 1,209 1,680 1,323 1,684 1,520 2,016 
- Brinjal 1,810 2,830 2,683 3,202 3,227 3,378 
- Creepersa 23,279 29,179 21,760 23,309 28,453 28,290 
- Mixed vegetablesb 10,525 14,605 12,935 12,548 12,062 12,204 
- Banana 10,463 10,920 11,936 10,544 10,196 10,181 
- Pineapple 6,394 8,880 6,529 10,922 14,120 15,957 
a Includes: bittergourd, calabash, chouchou, cour gette, cucumber, patole, pipengaille, pumpkin, 
squash, and voehm.  
b Includes: beet, broccoli, carrot, echalotte, eddoes, ladies finger, leek, lettuce, manioc, petsai, sweet 
pepper, and sweet potato. 
Source: Agricultural and Fish Production, Year 2013. Viewed at: 
http://statsmauritius.gov.mu/English/StatsbySubj/Pages/agri-fish-Year-2013-.aspx ; and Digest of 
Agricultural Statistics 2012, 2011, 2010, and 2009. Viewed at: http://statsmauritius.gov.mu .  
4.10.  In 2013, Mauritius' exports of agricultural products (SITC Rev.3) accounted for 24% of its 
total merchandise exports (20.2% in 2007) (see Chapter 1, Chart 1.1). Mauritius' agricultural 
exports have been dominated by sugar exports to  the EU under preferential arrangements; the 
value these exports was US$287 million in 2013. Its next biggest export markets for sugar are the Russian Federation (US$4.9 million), the United States (US$4.5 million), and Kenya (US$4.2 million).  
4.11.  Mauritius is a net food importer. The value of agricultural imports was nearly US$1.2 billion 
(SITC Rev.3) in 2013, compared with expo rt value of just over US$900 million.  
4.12.  Overall tariff protection to the agriculture sector dropped significantly over the review period 
(see section 3.1.3). In 2014, Mauritius' simple applied average tariff on agricultural products (ISIC 
definition) was 0.6%; 94.4% of the 378 tariff lines were duty free, with maximum tariff protection 
of 15%. Under the WTO definition of agricultural products, 87.5% of the 872 tariff lines were duty WT/TPR/S/304 • Mauritius 
 
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  free, with maximum tariff protection of 30% (affecting tea)10; a rate of 15% applied to 80 tariff 
lines and a rate of 10% to 25 lines. Two tariff lines attracted a specific tariff rate of MUR 30,000/unit (imports of horses).  
4.13.  Import permits are required for almost all agricultural products for sanitary and 
phytosanitary reasons (see section 3.1.7). Import permit requirements for certain agricultural 
goods are in place in order, inter alia , to protect domestic production. Import permits must be 
obtained from the National Plant Protection Office (NPPO) in order to import leaf tobacco.  
4.14.  The importation of processed tea requires import permits from the NPPO and from NAPRO 
(the authorities indicated that the NPPO permit re quirement is soon to be removed). Processed tea 
is subject to a clearance fee of MUR 20 per kg or part thereof for black tea products for blending purposes, MUR 40 per kg or part thereof for green tea products in packets of 125g or above, and 
MUR 300 per kg or part thereof for other tea products. The importation of black tea is not allowed, 
except for the equivalent of 2.5% of the local consumption of tea for blending purposes, and small quantities of high quality teas for use in the hotel industry.  
4.15.  Price controls are in place for various agricultural products (see section 3.3.4.1).  
4.1.1.2  Selected product categories 4.1.1.2.1  Sugar 
4.16.  Up until 2009, Mauritius' exports of sugar benefited from guaranteed access for fixed 
quantities at above-market prices to the EU market under the ACP/EU Sugar Protocol. Mauritius was the biggest quota holder among the ACP countries, with a 37% share. The Sugar Protocol was dismantled in October 2009 and, over a six-year transition period up to October 2015, market 
access is being phased in and preferential  price guarantees are being phased out.
11 By 2015, all 
LDCs (under the Everything but Arms scheme) and ACP countries (who have negotiated European Partnership Agreements with the EU) will have duty-free market access to the EU market. The 
number of ACP countries benefiting from preferential access to the EU market for sugar is 
expected to treble as a consequence of reforms.
12  
4.17.  In order to adjust to this changing enviro nment and to ensure the continued survival of the 
sugar cane industry, Mauritius has been implementing the Multi-Annual Adaption Strategy 
2006-2015, which, inter alia , seeks to diversify away from sugar production from sugar cane to 
the production of electricity and ethanol (Box 4.1). Mauritius has received financial support from the European Union in order to help it implement this plan. The authorities are currently preparing 
a new multi-annual adaption strategy for 2016 to 2020 and are making arrangements to 
commission a study on the economic, social, and environmental impact on Mauritius of the abolition of internal quotas of sugar in the EU market for 2016 to 2020. 
4.18.  The authorities noted that, concrete steps taken so far have included the implementation of 
voluntary redundancies and factory closures; infrastructural works; commencement of production and export of white sugar; the commissioning an d start of operations of an ethanol plant; 
implementation of regrouping, removal of rocks and plantation of fields for the planters; and, an 
increase in the equity participation of planters and workers in the sugar cane industry.
13 
Box 4.1 Multi-Annual Adaption Strategy  2006-2015, key areas of intervention 
Improving the cost competitiveness of the sugar milling sector via centralization of milling plants from 11 to 
4, to be accompanied by measures for rightsizing the labour force thro ugh compensation packages, training 
and adaptation initiatives, and mode rnization of funds for trade unions. 
                                               
10 The 30% rate applies to 2 tariff lines at the 8-digit level: 09023000 (Black tea (fermented) and partly 
fermented tea, in immediate packings of a content not exceeding 3kg) and 09024000 (other black tea (fermented) and other pa rtly fermented tea. 
11 For more information see European Commi ssion online information. Viewed at: 
http://ec.europa.eu/europeaid/ho w/finance/sugar_protocol_en.htm . 
12 ICTSD online information. Viewed at: http://www.ictsd.org/bridges-news/trade-negotiations-
insights/news/after-the-sugar-protocol . 
13 The aim is to get move shareholders up the value chain from milling to refining, distillery, ethanol, 
and all activities engaging the conversion and marketing of cane into its final product. WT/TPR/S/304 • Mauritius 
 
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  Mechanization of field operations to improve the cost competitiveness and yield of and regrouping of small 
planters, to encourage economies of scale and improved yields. 
Shifting from the export of raw sugar for refining to ex port of white sugar destined  for direct consumption in 
compliance with stringent food norm s, especially in the EU market. 
Increased contribution of the sugar-cane cluster to nati onal electricity production through the installation of 
new power plants in the remaining mills. 
Production of 30 million litres of ethanol annually from molasses in two of the four remaining sugar factories 
Increased equity participation of manufac turing entities in the sugar industry. 
Managing 5,000 hectares of difficult  areas under sugar cane through support measures to maintain sugar 
cultivation, and converting the remaining areas to fore sts, other agricultural uses, and Integrated Resort 
Schemes (IRS). 
Source: ICEM online information. Viewed at: 
http://www.icem.com.au/doc uments/envassessment/seam aas/MAAS_SEA_final%20report.pdf .  
4.19.  As part of the Government's sugar reform process there have been significant institutional 
changes.The Mauritius Cane Industry Authority (MCI A) established in 2011, replaced six previously 
existing service providers.14 At the same time the main laws governing the sugar sector were 
repealed and replaced by the MCIA Act. Institutional reform has enabled the authorities to reduce 
the cess, which is levied on sugar export proceeds to finance the activities of the service-providing 
institutions in the sugar sector. The targets to reduce the cess were set out in the MAAS Action Plan; as from the 2012 crop, the Cess was computed on the basis that it should not exceed 4% of 
sugar export proceeds (7% to 8% previously). Among the functions and objectives of the MCIA 
are to: promote and support the sustainable develo pment, efficiency, and viability of the sugar-
cane industry; maintain a pool of machinery for agricultural purposes; to focus research and 
development on sugar cane biomass; resolve disp utes between players in the sector; oversee the 
registration of cane contracts as well as the transport, packing, and storage of sugar; and implement sugar-cane reforms. According to the auth orities, the clustering of MCIA activities and 
the rationalization of assets and human resources should increase accountability, avoid duplication 
of work, and reduce operational costs. 
4.20.  Various fiscal and non-fiscal incentives are available to sugar farmers. These include: a field 
operation regrouping and irrigation project; a tax exemption on sugar proceeds by planters; an 
advance to planters on sugar proceeds; a special grant to small and medium-sized planters for the 
crop years 2014 and 2015; VAT exemptions; the planters harvest scheme; tax incentives and loans to cooperative credit societies; access to the cane democratization fund; a special discount 
at the sugar insurance fund; a subsidy on locally produced fertilizers; subsidies on cane planting 
materials; incentives for to setting up sugar cane nurseries; the plant protection scheme; duty-free purchase of irrigation equipment and parts; compensation for crop reduction or loss; removal 
of rocks and land preparation services; and exemptions from income tax payments for small-scale 
sugar cane farmers.
15  
4.1.1.2.2  Non-sugar products 4.21.  According to the authorities, given the changing environment for sugar, the non-sugar 
sector is expected to play a more important role in the economy. Efforts are being made to 
revitalize the non-sugar sector by adopting a more sophisticated technology-based approach. Targets include attaining certain levels of self-sufficiency, meeting quality norms, developing local 
agri-processing, promoting entrepreneurship, optimi zing export opportunities, and creating an 
environment where international standards governing food safety will become the norm.  
4.22.  As part of this reform programme, institutional reforms are being proposed. A National 
Agricultural Products Regulatory Office (NAPRO) began operations in November 2013. This division 
                                               
14 These were the Mauritius Sugar Authority, the Cane Planters and Millers Arbitration and Control 
Board, the Farmers Service Corporation, the Sugar Plante rs Mechanical Pool Corpor ation, the Mauritius Sugar 
Terminal Corporation, and the Mauritiu s Sugar Industry Research Institute. 
15 Income Tax Act, 1995. Viewed at: http://mra.gov.mu/download/ITA1995asAt28Feb2013.pdf . 
Conditions are that: the farmer must cultivate sugar ca ne on less than 15 hectares of land; the sugar cane 
accruing to the farmer from sugar cane cultivation mu st not exceed 60 tonnes; and the farmer's net income 
(other than basic retire ment pension) should be derived so lely from sugar cane cultivation.  WT/TPR/S/304 • Mauritius 
 
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  of the Ministry of Agro-Industry and Food Security  integrates the functions of the Tea Board, the 
regulatory functions of the Tobacco Board, and th e Mauritius Meat Authority. It is empowered to: 
(a) control and regulate the import, export, produc tion, and sale of regulated products; (b) control 
and regulate the preparation, processing, packin g, and manufacturing of regulated products; (c) 
regulate the activities and premises in connection with the slaughter of animals; and (d) determine 
the price at which green tea leaves and leaf toba cco may be sold to the producers of tea/tobacco 
products. Regulated products presently include meat and meat products, tea and tea products and 
tobacco and tobacco products.16 Additionally, the Food and Agriculture Organization (FAO) is 
assisting the Ministry of Agro-Industry and Food Security to improve the delivery of its services.  
4.23.  Over the review period, Mauritius' agricu ltural policy (excluding the sugar subsector) was 
guided by the MAIFS Food Security Strategic Plan 2008-2011, followed by the Food Security 
Strategic Plan 2013-2015. The objectives of the 2008-11 plan were to increase production of 
priority crops, maintain the self-sufficiency level in poultry meat and fresh vegetables, introduce new protein-rich crops (soybean); provide more la nd for production of foodstuffs; encourage the 
regrouping of small-scale farmers; achieve a higher level of self-sufficiency in the production of 
fresh milk and meat; sensitize the population to the benefits of eating healthy foods; mitigate the marketing constraints encountered by small food-crop farmers; and partner with regional countries 
for the production of selected commodities (potat o, maize, rice, onion, and pulses). The MAIFS 
reports that, the first plan resulted in a significant increase in food crop, potato, milk, and meat production (Table 4.1). Various research and development projects were launched for certain food crops; crop growers were given support to shift away from labour-intensive production; farming 
infrastructure was improved; and training activities for farmers were ramped up.  
4.24.  The Food Security Strategic Plan 2013-20 15 was prepared by the MAIFS to build on the 
previous plan and to incorporate actions to be implemented under the Government Programme 
2013-2015 (see Chapter 2). The plan's key goals are to achieve certain levels of self-sufficiency in 
key commodities (33% self-sufficiency in f ood, 10% self-sufficiency in milk, and 15% 
self-sufficiency in meat), which would involve raising production levels. Additionally, the plan seeks 
to promote exports and create new opportunities for farmers, entrepreneurs and rural families to 
increase farm income and productivity, while cons erving the natural biodiversity and providing a 
safe, sufficient, and nutritious food supply. The main  areas of intervention in the plan are set out 
in Box 4.2. The budget to fulfil the plan's actions is just over MUR 1 billion.  
4.25.  Various agriculture-specific incentives are offered to encourage production and exports 
(Table 4.2). Customs duty and VAT concessi ons are also in place to support farmers 
(see sections 3.1.3.5 and 3.1.3.6). Additiona lly, the Development Bank of Mauritius (DBM) 
operates two loan programmes with below market interest rates to support farming, fishing and 
agri-processing projects.
17 
Box 4.2 Food Security Strategic Plan 2013-2015, key areas of intervention 
Facilitating access to agricultural land 
Mechanization of farm activities in crop and livestock production 
R&D activities for the development of sustainable agri cultural practices based on resource conservation 
technologies and best management prac tices to optimize use of natural re sources, crop varieties, livestock 
breeds, feed resources, and to impr ove productivity of livestock and crops such as potato, onion, pulses, 
garlic, maize, mushroom, and local fruit s, and protect the natural environment 
Provision of efficient and effective institutional support 
Support for farmers to embark on production of planti ng materials (seed and seedlings) for strategic crops 
                                               
16 The National Agricultural Products Regulato ry Office Act (Act No. 3, 2013). Viewed at: 
http://attorneygeneral.gov.mu/English/Documents /Acts%20By%20Year/2013/NATIONAL%20AGRICULTURAL
%20PRODUCTS%20REGULATOR Y%20OFFICE%20ACT%202013.pdf . 
17 The two schemes operated by the DBM are: (a) the no rmal scheme to fund proj ects in the sugar cane 
sector, livestock breeding, fishing and seafood, agri-pro cessing etc. The maximum loan amount is 80% of the 
project cost up to a ceiling of MUR 5 million with an interest rate of repo rate  +3% per annum; and (b) the 
special scheme to finance projects in  sugar cane, biotechnology, off-lagoon , storage of agricultural projects, 
and production of agricultur al seedlings. The maximum loan amount is 80% of the project cost up to a ceiling 
of MUR 1 million with an interest rate of repo rate  +3% per annum (BOI online  information. Viewed at: 
http://www.investmauritius.com/media/68128/Annex-to-Business-Development-Programmes.pdf ). WT/TPR/S/304 • Mauritius 
 
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  including underutilized fruit species and production of breeding animals 
Provision of facilities for modernizing exis ting and setting up of new livestock farms 
Schemes to encourage farmers to incr ease production and productivity 
Capacity building for the production of primary and value-added products 
Facilitating access to markets 
Source: Food Security Fund Strategic plan (2013-2015). Viewed at: 
http://agriculture.gov.mu/English//DOC UMENTS/STRATEGIC%20PLAN%202013-2015.PDF .  
4.26.  Mauritius' most recent notifications to th e WTO on domestic support and export subsidies in 
agriculture both cover the calendar year 2007 (Table A2.3).  
Table 4.2 Incentives schemes for the food crop and livestock subsectors, 2013 
Scheme Description Value of 
support 
(MUR) 
CROP SECTOR 
Freight Rebate Scheme 25% rebate on export freight co sts for selected fruits, flowers 
and vegetables to approved countries. The rebate is shared 
equally between exporters and producers of the produce 
exported. 15,000,000 
Subsidies to fruit growers 
(Bat nets) In order to combat against pests in orchards, the ministry 
subsidises the purchase of bat nets 4,000,000 
Subsidies to agricultural 
SMEs (pre-market tests) The Ministry bears the full costs for small agricultural 
enterprises having turnover less than MUR10 million to get their 
products tested and certified by the Ministry of Health prior to 
sale 5,000,000 
Subsidies to crop producers 
(compost) This subsidy provides small planters with a 30% subsidy on 
locally produced compost 15,000,000 
Agricultural Calamities 
Solidarity Scheme (ACASS) The ACASS is a national solidarity fund comprizing of 
contributions received from the Government and small planters. 
Assistance is provided in the form of fertilizers and fungicide to 
small planters whose crops may be damaged by natural 
calamities so they can restart plantation promptly. 6,500,000 
Sale of plants and 
ornamentals at a subsidized price The Ministry sells plants and ornamentals at a subsidized price 
to the public 500,000 
Seed purchase schemes This scheme is offered to potato, onion, and garlic growers to 
encourage large-scale production, as the costs of producing 
these crops is high and the costs of seeds represent a 
significant proportion of the total costs of production. Small 
producers are provided with an advance of 80-90%, interest 
free, on the price of seeds purchased from the AMB (to be 
refunded at harvest time) in order to boost local production and 
meet self-sufficiency targets. 10% grants on total cost of seeds 
are offered for onion and garlic seed purchase schemes.  30,000,000 
Rain Water Harvest Scheme This scheme encourages farmers to capture and store rainwater 
to ease the pressure on drinking water used by agriculture and industry 2,000,000 
Purchase of Farm 
Agricultural Equipment and 
Materials for Transformation Financial assistance to farmers for purchase of equipment / 
farm equipment or processing to improve efficiency and 
productivity 1,000,000 
Sheltered farming scheme Encourages growers to shift from traditional labour-intensive 
production systems under open field to protected cultivation 2,000,000 
Crop Nursery/Curing 
Scheme Aims at improving the capacity of vegetable growers to produce 
good quality planting material and minimize loss of harvested 
produce 3,000,000 
Purchase of 
agricultural/processing 
equipment (crops) Aims to assist farmers to purchase appropriate tools and 
equipment Not available 
Family farming micro-
project scheme (crops) Aims to encourage families to engage in backyard gardening for 
the production of vegetables, fruits, and horticultural products 
for their own use 500,000 WT/TPR/S/304 • Mauritius 
 
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  Scheme Description Value of 
support 
(MUR) 
Field operations, regrouping, 
and irrigation project 
scheme Aims at regrouping small planters of the non-sugar sector to 
achieve economies of scale 40,000,000 
LIVESTOCK SECTOR 
Cattle Breeding Scheme Scheme comprises a 50% grant up to a maximum of 
MUR 50,000 per head on the cost of the animal up to a maximum of 10 head 3,000,000 
Cattle/Goat Reproduction 
Farm (heifer farm) Aims to boost milk production. The Ministry will set up facilities 
for the importation of heifers by air/sea. The animals will be 
sold to prospective farmers after they have been inseminated 
and diagnosed pregnant 4,000,000 
Calf Productivity Incentive 
Scheme Scheme consists of a cash bonus to be given to all dairy cow 
breeders for calves reaching 3 months old 2,500,000 
Construction of Farm 
Buildings - Model Dairy 
Farms Scheme is meant to support the construction of Model Dairy 
farm (MDF) on state land. It is a cost-sharing scheme whereby 
the Ministry (FSF) contributes 70% of the project cost and the 
beneficiary contributes 30% 4,000,000 
Construction of farm 
Buildings -Goat Multiplier Farm Scheme consists of setting up a goat multiplier farm on state 
land. It is a cost sharing scheme whereby the Ministry contributes 70% of the project cost and the beneficiary contributes 30% 3,000,000 
Private Scheme for 
construction of sheds and 
upgrading of livestock farms Scheme consists of a 50% grant up to a maximum of 
MUR 200,000 on the cost of the building project. Priority given 
to those engaging in the producti on of small ruminants, rabbits, 
geese, and turkeys 2,000,000 
Goat/sheep multiplier farm 
scheme Scheme consists of a 50% grant up to a maximum of 25 heads  1,000,000 
Loan scheme for purchase of 
equipment Scheme costs of a 50% grant up to a maximum of 
MUR 100,000 on the cost of equipment. For the purchase of a 
locally mounted chilled container to be fixed on a utility vehicle, 
the maximum grant is MUR 200,000 1,000,000 
Fodder Scheme (Pasture 
Development Scheme) Grant of 50% up to MUR 20,000  per arpent of fodder planted 
(up to a maximum of 25 arpents) 2,000,000 
Subsidies for livestock feed The subsidy is MUR 2,000 per tonne of feed. The maximum 
monthly subsidy is 550 tonnes of feed as follows: 350 tonnes of 
feed for cow breeders; 150 tonn es of feed for pig breeders; 
and, 50 tonnes of feed for goat breeders 6,000,000 
Sales of day-old broiler 
chicks, day-old ducklings, and poultry vaccines The Ministry produces and sells chicks, ducklings, and poultry 
vaccines at a subsidized price 500,000 
Family Farming Micro-
Project scheme (livestock) Provision of inputs in terms of purchase of small farm animals, 
raw materials and small-sized equipment up to a maximum of 
MUR 10,000. Payments are made directly to suppliers 500,000 
Promotion of bee keeping 
scheme 50% grant up to a maximum of MUR 100,000 for starter kits  1,500,000 
Source: Information provided by the authorities.  
4.1.2  Forestry 
4.27.  The Forestry Service and the National Parks and Conservation Service within the Ministry of 
Agro-Industry and Food Security are responsible for the management of State forest lands. The 
two main governing laws are the Forests and Reserves Act 1983 and the Wildlife and National 
Parks Act 1993. The policy framework for manageme nt and development of the sector is the 2006 
National Forest Policy. 18 Forests in Mauritius are public or private; 22,108 hectares of forests are 
owned by the State (of which 8,326 hectares are protected by laws as nature reserves and 
                                               
18 Forest and Reserves Act. Viewed at: http://agriculture.gov.mu/English/Pages/The-Forest-And-
Reserves-Act-1983.aspx . National Forestry Policy.Viewed at: 
http://agriculture.gov.mu/English/Documents/Forestry/National%20Forest.pdf . WT/TPR/S/304 • Mauritius 
 
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  national parks), and 25,000 hectares are in priv ate hands, of which 6,553 hectares are protected 
by law as mountain and river reserves.  
4.28.  The National Forest Policy notes that, there are no communal forests and no communities 
living within or dependent on the forests. It further notes that private owners of forests have been 
more inclined to use this land for eco-tourism projects or housing developments, rather than for 
timber production, since the former is more profitable. 
4.29.  Annual wood production from state fore st lands in 2013 was around 798 cubic metres of 
logs, 188 cubic metres of poles, and 1,737 cubic metr es of fuel wood. Timber from state forests is 
purchased by wood merchants registered with the Forestry Service. There are about 23 small 
sawmills employing around 160 workers. Due to limited land resources and an increasing 
population, timber exploitation in Mauritius is ex pected to be gradually phased out. Therefore the 
focus of policy is on conservation and sustainable forest management. 
4.30.  In 2013, imports of forestry and logging products accounted for 0.1% of total imports 
(representing US$ 4.9 million). All tariff lines relating to these products were duty free.19 
4.1.3  Fisheries 
4.31.  A new Ministry of Fisheries and Rodrigues (Ministry of Fisheries) was created in 2010.20 The 
main laws governing the fisheries sector were not changed over the review period (Table A2.2). 
However, the authorities indicated that a new aquaculture bill is being prepared. New regulations 
that have entered into force since 2008 are: the Import (of Fish and Fish Products) Regulations (2012), and the Export (of Fish and Fish Products) Regulations (2009, amended 
in 2012).
21  
4.32.  The subsector encompasses artisanal, bank, sword fish, fish aggregating device (FAD) 
fishery, tuna, and deep-sea demersal fisheries, an d chilled fish fishery. The contribution of the 
fisheries and aquaculture sector to GDP was 1.5% in 2013. 
4.33.  Fisheries production fluctuated over the review period, showing no significant trend. The 
total catch in 2013 was nearly 5,000 fresh-weight equivalent tonnes. Aquaculture production was small in comparison, at some 420 tonnes in the same year (Table 4.3). 
Table 4.3 fisheries catch by local fishing vessels and aquaculture production, 2008-13 
(Fresh-weight equivalent) (tonnes) 
 2008  2009  2010  2011 2012 2013  
Fisheries catch 
Coastal 1,808 2,161 2,112 2,100 1,888 1,749 
Othera 3,852 4,545 3,775 3,183 2,303 3,189 
Total 5,660 6,706 5,887 5,283 4,780 4,938 
Aquaculture  
Barachois 1.8 2.2 2.0 2.2 2.2 2.2 
Ponds (prawn & fish) 19.5 16.8 61.7 74.1 74.8 78.3 
Marine aquaculture (cage) 447.0 550.0 181.0 458.0 432.0 340.0 
Total 468.3 569.0 244.7 534.3 509.0 420.5 
a Includes tuna and bank fishing.  
Source: Digest of Agricultural Statistics  2012, 2011, 2010, 2009. Viewed at: http://statsmauritius.gov.mu ; 
Ministry of Fisheries and Rodrigue s online information. Viewed at: 
http://fisheries.gov.mu/English//DOCUMENTS/FIGURES.PDF ; and information provided by the 
authorities. 
4.34.  Fishing in Mauritius is largely undertaken by licensed foreign vessels. As at September 2011 
(the latest available figures), 131 licences has been issued to foreign fishing vessels and 17 to 
local fishing vessels. The licences issued to foreign vessels generated government revenue of 
                                               
19 The ISIC Rev. 2 definition for forestry and logging was used. 
20 Previously, fisheries fell under the mandate of the Ministry of Agro-Industries and Fisheries. 
21 Ministry of Fisheries onli ne information. Viewed at: 
http://fisheries.gov.mu/English/Documents/fisheries/Import_Export.pdf . WT/TPR/S/304 • Mauritius 
 
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  MUR 21,257,940.22 The Mauritian fishing fleet contributed around 14% of the total annual catch as 
compared with 86% by foreign vessels licensed to fish in Mauritian waters. Mauritius has fisheries agreements with the European Union and Japan allowing European (French including Reunion) and Spanish, and Japanese vessels to fish in Mauritius' EEZ. It also has a reciprocal fishing agreement 
with the Seychelles whereby both countries' flagged vessels can fish in each other's' waters. In 
addition, with respect to migratory tuna fishing, licences to fish in Mauritius' EEZ are issued to members of the Indian Ocean Tuna Commission (IOTC) subject to a request being made by the 
countries concerned. All licences are subject to th e payment of licence fees and are of a definite 
duration, and all licensed vessels must be listed on the IOTC positive record of vessels authorised to fish in the areas of competence of the IOTC. 
4.35.  The overall policy vision for the fisheries subsector, set out in the Government Programme 
2012-2015, is to make Mauritius, "within the next ten years, a nation fully conscious of its 
immense potential as an Ocean State" (see Chapter 2). Policy priorities are to increase revenue, maintain employment, increase local and foreign investment and ensure resource sustainability.
23 
Additionally, the Ministry's target is to double the contribution of the fisheries sector to GDP by 
2023. In order to promote the fishing and seafood subsectors, the Government is participating in the development of the Seafood Hub scheme; it produced an Aquaculture Masterplan in 2007 as 
well as a Fisheries Master Plan in 2011.  
4.36.  The Mauritius Seafood Hub scheme, a joint public, private sector initiative launched in 2005, 
has as its objective to transform Mauritius into a regional seafood hub for the supply of value-added processes and services related to the sourcing and marketing of seafood products. A 
one-stop service has been established at the Tr ade and Marketing Centre in the free-port area 
(see section 3.2.4.1) to facilitate administrative procedures for loading, unloading, and exporting 
fish and fish products. Within the one-stop service, a Competent Authority is charged with 
verifying and certifying fish and fish products intended for export as well as ensuring that all 
registered seafood (including aquaculture) processors operate in accordance with international seafood norms and regulations.
24 The hub itself comprises the logistics services and infrastructural 
facilities for fish handling, transhipment, storag e and warehousing, light processing, canning, and 
other ancillary services. Major fish-processing activities involve fileting, packaging, canning, vacuum packing, and production of ready-to-eat products for niche markets. Measures taken to attract investment in seafood and aquaculture ha ve included developing an efficient customs 
clearance system; the provision of tax incentiv es; allowing 100% foreign ownership, and free 
repatriation of profits; and offering low port-h andling charges and access to offshore banking 
facilities. 
4.37.  The Aquaculture Master Plan was developed in 2007 to serve as a blueprint for sustainable 
aquaculture and the maintenance of a sound and safe environment.
25 The main objectives of the 
Master Plan include identifying the strengths and weaknesses of aquaculture development in 
Mauritius; identifying the species of fish likely to be cultured; mapping aquaculture sites; and 
assessing the economic benefits of the sector in particular with respect to export markets. As at mid-2014, 20 sites had been earmarked by the Government for fish farming; out of the 6 sites allocated to 2 private operators, 3 are presently operational.  
4.38.  The objective of the Fisheries Master Plan was to develop a strategy for the whole sector. It 
sets out a ten-year strategic plan to be implemented over 2011-20, which includes: eco-labelling; aquaculture development and management policy;  development of national fleet capacity; 
assessment of additional fish supplies for processing; a levy on marine users to support 
sustainable fisheries; and the establishment of a sustainable fisheries development fund. 
                                               
22 Ministry of Finance online information. Viewed at: 
http://mof.gov.mu/English/Documents/Budget%202012/Estimates%202012/22Fisheries.pdf . 
23 Ministry of Fisheries and Rodrigue s online information. Viewed at. 
http://fisheries.gov.mu/English//DOCUMENTS/SEAFOOD.PDF . 
24 A Port State Control Unit is base d at the one-stop shop. It comprises the Ministry of Fisheries, the 
competent authority; the Seafood Unit of the Minist ry of Fisheries and Rodrigues; Customs Department; 
Ministry of Health and Quality of Life; and Passport and Immigration.  
25 Aquaculture Master Plan (in French only). Viewed at: 
http://fisheries.gov.mu/English/Publication/Docu ments/Report%20on%20the% 20Aquaculture%20Master%20P
lan.pdf . WT/TPR/S/304 • Mauritius 
 
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  4.39.  According to the authorities, the major ch allenges facing the fishing industry include: 
sourcing raw materials for the tuna processing industry (i.e. the tuna fish itself); stringent rules of origin imposed on exports, and the erosion of EU  preferential market access; the protection and 
conservation of fish stocks, including combating illegal fishing; sustainability issues; and piracy in 
the Indian Ocean.
26 
4.40.  Imports of fish and fishery products (WTO definition) are all duty free (see Chapter 3, 
Table 3.5). However, registered importers mu st pay an annual import fee of MUR 25,000 to 
MRA-Customs.27 In 2013, 146 import permits were issued for fish and fish products; this 
generated revenue of MUR 3,650,000. As set out in the Import (of Fish and Fish Products) Regulations, 2012, all importers of fish products must  be registered with the Ministry of Fisheries. 
To be eligible for a registration certificate, which is valid for one calendar year, importers must, 
inter alia , have appropriate storage and transport facilities.
28 Additionally, importers must seek the 
approval of the Ministry of Fisheries prior to the import of any fish or fish products. Import authorizations are based on species requested (i.e. whether they are toxic, banned or controlled) 
and the country of origin (whether export establis hments are approved). Export permits, required 
for the export of fish and fish products, are obta ined from the Ministry of Fisheries Import/Export 
Unit. Applications for export permits must include details of the consignment intended for export. 
If approved, permits are issued to the exporter within five days and are valid for one year. The 
competent authority issues veterinary health certificates to guarantee that exports meet the specific requirements of the respective importing countries; a fee of MUR 500 is levied per certificate.  
4.41.  Support to the fishing sector includes tariff exemptions on certain inputs (see 
section 3.1.3.5). Fishing vessels, factory ships, and other vessels for processing or preserving 
fishery products are VAT-exempt (Tab le A3.1). Zero-rated items include fresh, chilled, and frozen 
fish produced in Mauritius and (on a temporary basis for 2012 and 2013) the construction of 
semi-industrial fishing vessels. Under the Fishermen Welfare Fund, financial assistance is provided, inter alia , for the repair of damaged boats and outboard motors and to bank fishermen during the 
winter season (June to August). The Government's estimated grant to the Fund was 
MUR 5,500,000 in 2013.
29  
4.2  Energy 4.42.  The Ministry of Energy and Public Utilities is responsible for energy policy in Mauritius. Over 
the review period, legal and institutional changes affecting the energy sector were the 
proclamation of the Energy Efficiency Act in 2011  and 2012 and the establishment of an Energy 
Efficiency Management Office in 2011. The objectiv e of the Energy Efficiency Act is to reduce 
energy use and costs, protect the environment, improve productivity, and help to mitigate the 
effects of climate change. It also provides for mandatory energy audits for businesses. The Efficiency Management Office's responsibilities, inter alia , are to manage energy efficiency 
programmes and monitor energy usage. The target is to achieve a 10% efficiency gain by 2025.
30 
4.43.  An independent utility regulatory authority (URA) is expected to become operational 
in 2015. Once the URA is up-and-running, the Go vernment intends to adopt the Electricity 
Act 2005 to regulate electricity services. The Electricity Act provides for reforms to the electricity 
sector, including improved customer service standards and consumer protection.31 
4.44.  Mauritius has no oil, natural gas or coal deposits, and around 85% of primary energy 
requirements are imported (petroleum products and coal). Fuel (HS 27) represented nearly 22% 
of the total value of Mauritius' imports in 2013. Mauritius' dependence on imported fossil fuels, and 
its vulnerability to fluctuations in their prices, has recently galvanized the Government to make 
                                               
26 MOF online information. Viewed at: 
http://mof.gov.mu/English/Documents/Budget%202012/Estimates%202012/22Fisheries.pdf . 
27 The annual import fee entered into  operation following the promulgation of the Import (of Fish and 
Fish Products) Regulations 2012. 
28 Other requirements are that the importer must hold  a valid Trade Licence, Food Handlers Certificate 
and Certificate of Incorporation or Business Registration card. 
29 Fishermen Welfare Fund (2013).  
30 Viewed at: http://publicutilities.gov.mu/En glish/DOCUMENTS/FINALLTES.PDF . 
31 The authorities indicated that in light of new developments associated with the promotion of 
renewable energy, amendments to the Electricity Act may be necessary. WT/TPR/S/304 • Mauritius 
 
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  greater use of renewable energy and to utilize energy resources in a much more efficient manner. 
This policy change was first articulated in the Maurice Ile Durable Vision, announced by the Prime 
Minister in 2008, and set out in the Government's Long term Energy Strategy 2009-2025. 
4.45.  The aim of the Maurice Ile Durable (MID) concept was to establish the foundation for energy 
self-sufficiency and improve energy security. Th e MID concept has recently been enlarged to 
include: energy, environment, education, equity, and employment/economy. A MID Policy Strategy and Action Plan approved by Government in June 2013 comprises four priority 
programmes: energy; a cleaner, greener, polluti on-free Mauritius; a green economy; and an 
ocean, economy.
32 A MID Fund was set up in 2008 to finance these projects.33 The MUR 1.3 billion 
fund is resourced by a MID levy of 30 cents per litre on all petroleum products and 15 cents per kg on coal and LPG.  
4.46.  The Long-Term Energy Strategy 2009-2 025 emphasizes the development of renewable 
energy, reduction of Mauritius' dependence on im ported fossil fuels, and the promotion of energy 
efficiency in line with the Government's priority  to promote sustainable development as embodied 
in the MID vision. Actions are set out in the strategy in order to: achieve the Government's target 
of 35% self-sufficiency in terms of electricity supply through the use of renewable sources of energy; ensure security of energy supply by divers ifying the energy base and creating stocks; and 
meet demand in a consistent manner, ensuring se curity and reliability of supply at affordable 
prices. The strategy, inter alia , sets out institutional and regulatory reforms (including the 
enactment of the Energy Efficien cy Act and the creation of a Utility Regulatory Authority (see 
above)); electricity sector reforms (including to encourage private sector participation in 
generation); energy efficiency actions; mand atory energy audits for industry; demand-side 
management; construction of sustainable buildings; energy efficiency measures in the tourism sector; product labelling and efficiency standards;  and measures to encourage renewable energy.  
4.47.  With respect to developing renewable en ergy capacity, the main green energy projects 
being pursued or considered (including through public/private partnership agreements) are: (a) wind energy projects;(b) bagasse-based power plant projects; (c) developing the use of existing 
landfill gas for power generation; (d) the estab lishment of new hydro units;(e) solar photovoltaic 
PV projects; (f) the use of solar water heaters; and (g) the setting up of deep ocean water application systems. The Government is also studying geothermal potential as well as options for energy generation using biomass, bi ogas, and trigeneration (Table 4.4).
34 Incentives offered to 
promote the use of green energy include subsid ies for the purchase of solar water heaters35 and a 
50% reduction of the registration duty for electric cars (introduced in the 2009 Budget). 
Additionally, to encourage renewable energy and to  offset the high cost of production without 
passing the cost onto the consumer, the Government has, since 2010, subsidized the difference 
between the price of renewable energy (solar, wi nd and hydro) produced by private companies 
and the marginal cost of producing electricity by the CEB. A Renewable Energy Development Plan 
is being finalized.  
Table 4.4 Targets for rene wable energy, 2010-2025 
Fuel source Percentage of total electricity generation 
2010  2015  2020 2025  
Renewable Bagasse 15 13 14 17 
Hydro 4 3 3 2 
Waste to energy 0 5 4 4 
Wind 0 2 6 8 
Solar PV 0 1 1 2 
Sub-total 20  24 28 35  
                                               
32 In the MID energy programme, there is a prop osal for a renewable energy development plan 
from 2015 to 2025.  
33 The MID Fund replaces the National Energy Fund.  
34 For more information on the st atus of these projects see: 
http://publicutilities.gov.mu/English/DOCUMENTS/ENERGY-STRATEGY.PDF . 
35 The authorities indicated that this subsidy takes the form of a government grant to members of the 
public, funded through the MID fund and managed by the Development Bank of Mauritius. They further 
indicated that subsidy as a general policy has been termin ated, but that it will be taken up again as a targeted 
subsidy to low-income households. WT/TPR/S/304 • Mauritius 
 
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  Fuel source Percentage of total electricity generation 
2010  2015  2020 2025  
Non-renewable Fuel oil 37 31 28 25 
Coal 43 45 44 40 
Sub-total 80 76 72 65 
Total 100 100 100 100 
Source: Long-Term Energy Strategy 2009-2025. Viewed at: 
http://www.sids2014.org/content/documents/68Energy%20Strategy.pdf .  
4.48.  The State Trading Corporation (STC) is the only authorized importer of petroleum products. 
All petroleum products are sourced from the Mangalore Refineries and Petrochemicals Ltd (MRPL) 
in India and sold on to four oil companies who distribute to the domestic market36, international 
markets (for aviation and bunker fuels), and to th e Central Electricity Board. Prices for petroleum 
products for aviation and bunkering purposes are based on the cost plus a margin intended to 
cover the STC's administrative expenses. The prices of petroleum products for the local market are 
set through the Petroleum Pricing System impl emented in 2011 (replace the Automatic Price 
Mechanism (APM)), managed by the State Trading Corporation (STC). The governing rules for the 
Petroleum Pricing System are the Consumer Protec tion (Control of Price of Petroleum Products) 
Regulations 2011 (as amended).37  
4.49.  LPG is purchased by the STC through an international open tendering process. Currently, 
there is one supplier (Petredec) whose subsidiary maintains onshore facilities. LPG is supplied by 
the STC to the domestic market; 6kg and 12kg bottles destined for residential use are sold at 
subsidized rates to wholesalers and end customers (LPG is the main source of cooking and water-
heating for almost all households in Mauritius). Retail and wholesale prices are regulated under the 
maximum wholesale and retail price scheme (see se ction 3.3.4.2). LPG (in bulk and in cylinders 
above 12 kg) is sold to the petroleum companies at a price based on cost plus a margin to cover the STC's administrative expenses.  
4.50.  The Central Electricity Board (CEB) is engaged in the generation, transmission, and 
distribution of energy in Mauritius and Rodrig ues and has a monopoly over transmission, and 
distribution of electricity. According to the author ities, various critical factors favour the current 
monopoly in this area, including land scarcity and the protection of sensitive zones; the fact that 
the power system is small and isolated and he nce economies of scale are a key competitive 
advantage; and to ensure the control and sustaine d development of the grid for both social and 
economic development.  
4.51.  In general, the CEB generates around 45% of total electricity needs from thermal power 
stations and hydroelectric plants. The remainder is provided by independent power producers (IPPs) who mainly produce electricity from coal and bagasse. IPPs are required to sell their 
production to the CEB under power-purchase agreements. Under the Energy Strategy, to meet 
growing electricity demand, the Government will  encourage the emergence of new producers and 
suppliers (including producers of biomass energy and energy from waste) while fully integrating 
the role of the sugar sector on the basis of financial and economic analyses. The new regulatory 
authority (see above) would be charged with ensuring a level playing field in relation to energy 
electricity generation by the CEB and IPPs.  
4.52.  Electricity tariffs are set on a cost-recov ery basis. However, tariffs vary according to 
category of customer, in line with the Government's economic policy. Lower tariffs apply to 
industrial and agricultural users (Table 4.5). A rates revision was carried out in December 2010.
38 
Table 4.5 Sales revenues and averag e selling price of electricity, 2013 
Customer category Energy sales (kWh) Sales Revenues (MUR) Average selling 
price (MUR) 
Domestic 780,777,765 4,467,285,682 5.72 
Commerciala and bulk 852,013,231 6,286,320,214 7.38 
Industrialb 689,826,631 2,460,826,064 3.57 
                                               
36 Total, VIVO, Engen, and Indian Oil. 
37 Consumer Protection (Control of Price of Petroleum Products) Regulations 2011 (as amended). Viewed 
at: http://stc.intnet.mu/images/stories/downlo ads/PPS/Regulations/ Reg2011_amendedJan2014.pdf . 
38 GN No. 110 of 2010. WT/TPR/S/304 • Mauritius 
 
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  Customer category Energy sales (kWh) Sales Revenues (MUR) Average selling 
price (MUR) 
Irrigation 25,390,993 72,015,130 2.84 
Street lighting 26,300,496 205,702,625 7.82 
Temporary supply 243,327 3,039,160 12.49 
Miscellaneous 6,492,097 37,234,477 5.74 
Overall 2,381,044,540 13,532,423,353 5.68 
a Consumers occupying premises wh olly/mainly used for distributive  or retail trade; professional 
businesses or provision of a service to the pu blic (i.e. shops, hospitals, hotels, etc.).  
b Consumers engaged in extractive or manufacturing industries (including freeport licensees and sugar 
factories).  
Source: Information provided by CEB.  
4.3  Manufacturing 
4.53.  The manufacturing sector comprises mainly (in order of value added) clothing; food, 
including sugar milling; beverages and tobacco; textiles; jewellery; and chemicals. During 
2008-13, the sector recorded average annual real growth of 2.4%. In 2013, the sector accounted 
for 16.9% of GDP; and employed of 110,900 person s. The authorities noted that, the development 
of the sector is based on a two-pronged strategy  of export-led development driven by so-called 
Export-Oriented Enterprises (EOEs), and production geared to the domestic market which is led by 
non-EOE enterprises. Mauritius' Export Processing Zone Scheme was phased out in 2006 (see 
section 3.2.4). EOEs and non-EOEs operate on the same footing.  
4.54.  The authorities indicated that the key stra tegies for the development of the manufacturing 
sector are: (a) consolidation and diversification of export markets; (b) enhancement of 
competitiveness; (c) raising FDI flows; (d) ensuring the availability of skilled labour; (e) developing the high-tech sectors, namely medica l devices and high precision products; and (f) 
promotion of new growth areas such as high fashion jewellery, technical textiles, and bio-based 
products. The Government, through the State Investment Corporation (SIC) has an equity stake in six manufacturing companies: Bychemex; Chemco Ltd.; MCFI (fertilizer manufacturer); Mauritius 
Oil Refineries; Princes Tuna; and Sky Jeans.  
4.55.  Over the review period, average tariff protection on manufactured products was reduced 
significantly (see section 3.1.3), continuing a trend that was in evidence at the time of Mauritius' previous Review.
39 In 2014, the average applied tariff on  manufactured goods (ISIC definition) 
was 2.4% (down from 6.8% in 2007); 88.3% of the 5,865 tariff lines were duty free, with tariffs 
ranging from zero to over 488%. Highest levels of tariff protection are afforded to the clothing 
sector, particularly suits. Import and export controls apply to certain manufactured products (see 
sections 3.1.4 and 3.2.3) and some are subject to price controls (see section 3.3.4.2). 
4.56.  In 2013, there were 317 EOEs, employing around 53,000 people (mainly in the textiles and 
clothing subsector). The main EOE activities are production of textiles and clothing, fish and fish preparations (see section 4.1.2.5), and jewellery and processed diamonds.  
4.57.  In 2013, most exports (including re-exports) of textiles and clothing were destined for 
the EU (44.1% of textiles and clothing exports) , South Africa (20.5%), and the United States 
(20.4%). Most fish and fish preparations were ex ported to the EU (79.7% of exports of fish and 
fishery products). Jewellery is mainly exported to the EU (93.2% of jewellery exports), while 
processed diamonds are principally exported to Viet Nam (53% of exports of processed 
diamonds); the United States (25%), and the EU (19%).
40  
4.58.  Mauritius' exports benefit from preferential access to export markets under the U.S. AGOA 
scheme, under which Mauritius now benefits from more flexible rules of origin conditions and preferential access under the Interim EPA with th e EU (see Chapter 2). Additionally, to give 
export-oriented manufacturing industries a boost, the Government now allows manufacturing 
factories to establish in the freeport to produce goods aimed mainly at the African market.  
                                               
39 Nominal average tariff protection for manufacturing was reduced from 20.6% in 2001 to 6.8% 
in 2007.  
40 In 2013, the total value of exports of textiles and clothing was US$883.5 million; fish and fishery 
products, US$505 million; jewellery, US$54.2 million; and processed diamonds, US$82 million.  WT/TPR/S/304 • Mauritius 
 
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  4.59.  In 2013, there were 506 large non-EOE establishments (of over ten persons), employing 
23,359 people. The manufacture of food products is the most significant in terms of gross output. 
Production of food products, and beverages and to bacco products grew steadliy over the review 
period (Table 4.6). 
Table 4.6 Non-EOE gross output (main subsectors), 2008-12 
(MUR million) 
 2008  2009  2010 2011 2012  
Manufacture of food products 21,001 20,270 19,634 20,857 23,133 
Manufacture of beverages and tobacco products 9,974 9,011 9,742 11,627 13,122 
Manufacture of coke and refined petroleum 
products/manufacture of chemicals & chemicals products 5,620 5,422 5,743 5,896 5,784 
Manufacture of other non-metallic mineral products 6,958 3,214 2,319 2,507 1,476 
Source: Statistics Mauritius Digest of Industrial Statistics.  
4.60.  Various customs duty and VAT relief sch emes are in place to support manufacturing 
businesses (see section 3.1.3), as are certain cross- sectoral incentive schemes (see section 3.3.2).  
4.4  Services 
4.4.1  Financial services 4.61.  In 2013, financial services represented 10. 1% of GDP, up from 9.7% in 2007 (Table 1.1). 
The Government has an equity stake in several financial services companies (see below and 
section 3.3.3). 
4.62.  The main laws governing the financial services sector are the Banking Act (2004), the 
Financial Services Act (2007), the Insurance Act 2005, and the Securities Act (2005). A new 
Private Pensions Schemes Act was proclaimed in 2012.
41 Since 2008, changes to the legislative 
and institutional framework to combat money laundering and terrorism financing have included: an amendment to the Anti-Money Laundering Code (in March 2012) as well as amendments to the 
relevant laws, codes and guidelines issues by the Financial Services Committee (FSC) and Bank of 
Mauritius (BOM) to implement the recommendations of a Financial Action Task Force on money laundering and the combating of financing of terr orism. In addition, an Asset Recovery Act was 
also passed by the National Assembly.
42  
4.63.  The BOM is responsible for regulating, licensing, and supervising banking and non-bank 
deposit-taking institutions as well as cash dealers, credit unions with assets above MUR 20 million, and money lenders. The FSC is in charge of re gulating, licensing, and supervising non-banking 
financial institutions as well as the global business sector.
43 The institutions are jointly in charge of 
ensuring the soundness and stability of the financial system in Mauritius. Closer collaboration between the two institutions was instituted in 2007 through the signature of a Protocol D'Accord, 
by the Governor of the BOM and the Chief Exec utive of the FSC, and the launch of a Joint 
BOM/FSC Coordination Committee. The objective of the Protocole D'Accord is to expand the scope 
of an existing memorandum of understanding (MOU ) signed between the two regulatory bodies in 
2002. It makes provision for the parties to agree on the extent of their responsibilities and 
harmonize procedures with respect to the financial institutions that they regulate. 
                                               
41 For the texts of these laws, as well as the implementing rules and regulations and codes and 
guidelines see Financial Services Commission online information. Viewed at: http://www.fscmauritius.org ; and 
Bank of Mauritius online information. Viewed at: https://www.bom.mu .  
42 The Financial Intelligence and Anti-Money-Laundering Act (2002); the Anti-Money-Laundering 
(Miscellaneous Provisions) Act (2003); the Prevention of Corruption Act (2002; and the Prevention of Terrorism Act (2002). The Financial Intelligence Unit has been operational since 2002; it is responsible for receiving, requesting, analysing, and disseminating to the investigatory and supervisory authorities, disclosures of 
financial information concerning suspected proceed s of crime and alleged mo ney-laundering offences. 
43 Since 2012, the FSC has been responsible for two additional activities: global headquarters 
administration and global treasury activities.  WT/TPR/S/304 • Mauritius 
 
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  4.64.  Mauritius participated in the WTO financial services negotiations and undertook 
commitments under the Fifth Protocol. A summary of its GATS commitments on financial services is provided in the Secretariat report for Mauritius' previous Review.
44 
4.4.1.1  Banks and non-bank deposit-taking institutions  
4.65.  The banking sector in Mauritius co ntributed 5.9% to GDP in 2013 and employed 
7,424 persons (December 2013).45 The total assets of banks and non-bank deposit-taking 
institutions (NBDTIs) amounted to MUR 1,100 billi on (end December 2013), of which banks held 
MUR 1,041 billion, NBDTIs (MUR 58 billion), and cash dealers (MUR 0.6 billion). The Banking Act 
was amended several times over the review period.  
4.66.  The BOM is responsible for licensing bank s, NBDTIs, money changers, and foreign exchange 
dealers. Following an amendment to the Banking Act in 2013, the BOM has been empowered to 
license credit unions with total assets of above MUR 20 million, and money lenders. Foreign banks 
are allowed to establish either as wholly-owned subs idiaries or branches, or to form joint-ventures 
with local banks. 
4.67.  As at end April 2014, there were 23 licensed  banks, of which 9 were locally incorporated, 8 
were foreign-owned and locally incorporated, 4 were  branches of foreign banks, and 2 were locally 
incorporated private banks (one foreign-owned and one majority foreign-owned). Of the nine 
locally incorporated banks, one is a fully-fledged Islamic bank (Table 4.7). The four largest banks 
(two long-established domestic and two international banking groups) hold 56% of all banking assets. The domestic banking sector is highly concentrated with two long-established local banks holding 57% of domestic banking assets. 
4.68.  The Government holds a partial equity stake in the Bramer Banking Corporation Ltd. and 
the State Bank of Mauritius Ltd., and an almost full equity stake in Mauritius Posts and Cooperative Bank (Table 4.7 and section 3.3.3).  
Table 4.7 Composition of the banking sector, end-April 2014 
Bank Legal form  Equity capital Total assets 
(MUR) 
The Mauritius 
Commercial Bank 
Ltd. Locally incorporated 38.3% foreign; 
58.3% domestic; 
3.4% Government of Mauritius  227,139,694,606 
State Bank of 
Mauritius Ltd. Locally incorporated 19% foreign; 70% domestic; 
11% Government of Mauritius  102,930,437,302 
The Hongkong and 
Shanghai Banking Corporation Limited Branch of foreign bank 100% foreign 25,909,806,305 
Barclays Bank 
Mauritius Limited Locally incorporated 
subsidiary of foreign bank 100% foreign 131,115,028,804 
Bank of Baroda Branch of foreign bank 100% foreign 39,170,747,030 
Bramer Banking 
Corporation Ltd. Locally incorporated 92.5% domestic; 
7.5% Government of Mauritius  16,969,806,342 
Habib Bank Limited Branch of foreign bank 100% foreign 2,308,963,221 
Bank One Limited Locally incorporated 50% foreign; 
50% domestic 17,881,101,307 
Mauritius Post and 
Cooperative Bank Ltd. Locally incorporated 1.1% domestic; 
98.9% Government of Mauritius  19,218,252,782 
Banque des 
Mascareignes Ltée Locally incorporated 
subsidiary of foreign bank 100% foreign 21,163,503,136 
Investec Bank 
(Mauritius) Limited Locally incorporated 
subsidiary of foreign bank 100% foreign 51,087,191,022 
SBI (Mauritius) Ltd Locally incorporated 
subsidiary of foreign bank 96.4% foreign; 
3.6% domestic 30,669,232,871 
Standard Bank 
(Mauritius) Limited Locally incorporated 
subsidiary of foreign bank 100% foreign 55,548,705,687 
Standard Chartered Locally incorporated 100% foreign 99,844,655,073 
                                               
44 WTO document WT/TPR/S/198/Rev.1, 11 June 2008.  
45 FSC online information. Viewed at: http://www.fscmauritius.org/media-publications/statistics-and-
surveys/statistics.aspx .  WT/TPR/S/304 • Mauritius 
 
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  Bank Legal form  Equity capital Total assets 
(MUR) 
Bank (Mauritius) 
Limited subsidiary of foreign bank 
HSBC Bank 
(Mauritius) Limited Locally incorporated 
subsidiary of foreign bank 100% foreign 119,889,725,242 
P.T. Bank 
Internasional 
Indonesia Branch of foreign bank 100% foreign 1,469,245,674 
AfrAsia Bank Limited Locally incorporated 21.8% foreign; 
78.2% domestic 40,418,136,783 
ABC Banking 
Corporation Ltd Locally incorporated 100% domestic 8,574,026,646 
Century Banking 
Corporation Ltd Locally incorporated 67% foreign; 
33% domestic 222,116,210 
Banyan Tree Bank 
Limited Locally incorporated 56.8% foreign; 
43.2% domestic 1,213,367,609 
Source: BOM online information. Viewed at: www.bom.mu .  
4.69.  The Government also fully owns the Development Bank of Mauritius (DBM) which is not 
under the BOM or the FSC regulatory responsibilities. It offers loans to various sectors of the 
economy, including start-up companies. It also offers saving accounts and term-deposit facilities.46  
4.70.  As at end-April 2014, there were 8 NBDTIs, consisting mainly of leasing companies but also 
of parastatal institutions such as the Mauritius Housing Company Ltd. (MHC).47 The total assets of 
these institutions amounted to MUR 59 billion. 
4.71.  Over the review period, modifications were introduced to the Banking Act, with respect to 
licensing procedures, to grant in-principle approvals where the central bank is satisfied that applicants are eligible for a licence.
48 Since 2007, licensed banks have been permitted to offer 
Islamic banking through window operations, and institutions may be granted an Islamic banking 
licence to conduct Islamic banking business exclusively.49 In 2008, licensed non-bank 
deposit-taking institutions were also allowed to accept Islamic deposits. Three banks offer Islamic 
banking services in Mauritius. The first Islamic banking licence was granted in Mauritius in October 
2009; one bank is offering Ijarah products; and since June 2014 the other is operating an Islamic banking window. The Banking Act was amended in  2010 to allow a bank to carry out private 
banking business and investment banking business. Two institutions were licensed in April 2014 to 
carry out private banking. 
4.72.  Various measures have been taken by the BOM to strengthen supervision and transparency, 
particularly in response to the global financial crisis. The Bank of Mauritius Act 2004 was amended 
in 2009 to allow for the setting up of a Financial Stability Committee to review and ensure the 
soundness of the financial system. It comprises the Minister (the Chairperson of the Committee), the Governor of the BOM, the Financial Secretary, and the Chief Executive of the Financial Services 
Commission. The Basel II framework was effectiv e as of 31 March 2008. The Guideline on the 
Scope of Application of Basel III and Eligible Capital was issued in June 2014 and became effective as from 1 July 2014.
50 Legislative amendments have been made to strengthen the BOM's 
supervision over NBDTIs. Additionally, the BOM has issued several new guidelines and amended 
existing ones.51 New provisions have been added to the BOM Act, enabling the BOM to impose 
                                               
46 For more information on the types of loans o ffered, see DBM online in formation. Viewed at: 
www.dbm.mu . 
47 BOM online information. Viewed at: 
www.bom.mu/pdf/Supervision/Non_Bank_ %20Deposit_Taking_Institutions.pdf . 
48 This amendment (in subsection 8A) was made on th e premise that applicants for a licence (who do 
not yet have a certificate of incorp oration and a constitution) would be reluctant to incorporate a company 
without the necessary assurance from the Bank that they would be granted a licence.  
49 The BOM has issued a Guideline for Institutions Conducting Islamic Banking Business.  
50 The Bank issued a Consultation Paper on th e Implementation of Basel III in Mauritius. 
in October 2012. The paper sets out the Basel III rules and the Bank’s broad proposals for implementing the 
core Basel III capital measures, including the implementati on timelines. The Consultation Paper is intended to 
provide a background for banks against which to develo p their plans for bringing their organizations into 
compliance with the Basel III requirements.  
51 These include guidelines: (a) liquidity risk manage ment (to ensure that bank s manage their liquidity 
risk in a sound manner and have put in place a robust  liquidity risk management framework) (b) country risk WT/TPR/S/304 • Mauritius 
 
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  administrative penalties on any institution that has not complied with BOM instructions or 
guidelines imposed under the banking laws. Change s to the BOM Act (Section 32A) also allow the 
BOM to require a bank to restructure its business based on, inter alia , any systemic risk that the 
bank may pose; any incidence that the bank may have on the stability of the financial system of 
Mauritius and/or; the need to further protect the bank's depositors and the public.  
4.73.  There have been no bank failures in Mauritius as a consequence of the global financial 
crisis; this is attributable, at least in part, to the absence of toxic assets and complex products in 
bank portfolios. The authorities noted that, deposi tors' confidence in the banking sector remained 
unscathed and banks did not face the challenge of regaining lost customers. The authorities added 
that in spite of the repercussions of the global downturn in banks' balance sheets through a slowdown in the activities of the real sector and global business financial flows, the banking sector 
in Mauritius remains resilient and profitable with respect to operations within Mauritius and 
globally. The performance of NBDTIs has been satisfactory. 
4.74.  The Mauritius Credit Information Bureau (MCIB) facilitates credit decision-making by 
providing banks with information on their customer' debts towards other participating institutions; 
as well as promoting a responsible borrowing cult ure among borrowers. The coverage of the MCIB 
has been extended to all banks, leasing companie s, insurance companies, other non-bank financial 
institutions, and utility bodies. It currently has 44 participants. The MCIB database contains 
information on 691,581 borrowers, represen ting 75% of the adult population.  
4.75.  Domestic banks are subject to corporate income tax of 15%. Mauritius continues to apply a 
special levy on banks which was introduced in 2007. For the years 2014 and 2015, rate is 10% of 
chargeable income.
52 According to the authorities, the special levy was introduced in conjunction 
with the Government's reduction of corporate tax to 15%; it is applicable to banks, which are known to be especially profitable and have the capacity to pay. Various financial services are VAT-
exempt (Table A3.1).  
4.4.1.2  Insurance 4.76.  The insurance and reinsurance sector in Mauritius contributed 3.1% to GDP in 2013 and 
employed 2,510 persons.
53 The legal framework governing the insurance sector remains the 
Insurance Act 2005 (as amended)54, the Insurance Regulations 2007 and various rules. The 
Insurance Act entered into force in 2007.  
4.77.  Any person may carry on insurance business in Mauritius provided they hold a licence from 
the FSC. There are no limitations on commercial presence for foreign insurers. Insurance 
companies may be licensed to provide long-term or general insurance, but not both, unless they are a reinsurance company, or if one class of insurance is incidental, in terms of premium income, 
to the principal insurance business.
55 Long-term insurance includes life, pensions, "permanent" 
health, and linked long-term insurance. General insurance includes accident and health, engineering, guarantee, liability, motor, proper ty, and transport insurance. Licensing fees are 
contained in the Financial Services (Consolidated Licensing and Fees) Rules. The minimum stated 
capital for an insurance or reinsurance company is  MUR 25 million. Solvency margins also apply.  
                                                                                                                                               
management (to give a broad framework for banks to as sess, measure, and monitor country risk); (c) capital 
adequacy ratio for NBDTIs (to bring about greater co nvergence in the regulatory  framework for banks and 
NBDTIs and prevent regulatory arbitrage and reinforc e the safety and soundness of the financial sector); 
(d) measurement and management of market risk; (e) mobile banking and mo bile payment systems; 
(f) complaints-handling procedures; (g) disclosure of information to guarantors; (h) additional macroprudential measures for the banking sector; (i) computation of debt-to-income ratio for the banking sector; 
(j) computation of loan-to-value for residential and comm ercial property loans; and (k) agent banking. Various 
other guidelines have been revised.  
52 Mauritius Budget 2014. Viewed at: 
http://mof.gov.mu/English/Documents/Budget2014/BudgetSpeech2014.pdf .  
53 FSC online information. Viewed at: http://www.fscmauritius.org/media-publications/statistics-and-
surveys/statistics.aspx .  
54 The Insurance Act entered into force in 2007. Viewed at: 
http://www.fscmauritius.org/media/61668/insurance-act-2005-as-amended_04-02-13cc.pdf .  
55 Insurance Act, Article 8. WT/TPR/S/304 • Mauritius 
 
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  4.78.  The Insurance Regulations 2007 prohibit the insurance of local assets with insurance 
companies based in a foreign country.56 However, since 2013, this restriction does not apply to 
insurance contracts providing for export credit insurance.  
4.79.  Over the review period there was signific ant merger and acquisition activity within the 
industry, resulting from the requirement in the Insurance Act for long-term and general insurance 
businesses to be separated; companies were given a five-year transition period to comply. There has been an increase in FDI into the sector and Mauritian insurance companies have been active in 
setting up commercial presence abroad, largely in the east and central African regions.  
4.80.  In 2012, the total assets of long-term insurance companies was MUR 92.6 billion and the 
total assets of general insurance companies was MUR 12.4 billion.
57 There were 12 providers of 
general insurance services and 7 providers of lo ng-term insurance services. The two main players 
in the general insurance market account for over 50% of the market in terms of gross premiums 
(Mauritius Union Assurance Co. Ltd, and Swan). The long-term insurance market is dominated by BAI, with a 43.5% market share of gross premiums (Table 4.8). Information was not available on 
foreign equity participation in the sector. The State Insurance Corporation of Mauritius Ltd. 
(SICOM) is the only insurer in which the State has an equity stake.  
4.81.  Reinsurance companies must be licensed by the FSC as professional reinsurers and may 
only conduct reinsurance business. As at mid-2014, there were 11 reinsurance businesses licenced 
in Mauritius, all of which were foreign owned. One of the 11 reinsurance companies is exempt from the Insurance Act 2005, the statutory reinsurer, Africa Reinsurance Corporation. Under the legislation in force, insurers must offer to cede a minimum of 5% of their relevant risks to the 
statutory reinsurer.  
Table 4.8 Composition of the insurance sector, 2012 
 Market share by gross 
premium 
General insurance (%) Market share by gross 
premium 
Long term (%) 
ANGLO - 19.3 
BAI (2.7) 43.5 
Credit Gua 0.5 - 
GFA 2.5 - 
IOGA 1.0 (0.04) 
ISLAND LIFE - 1.34 
JUBILEE 3.9 - 
LAMCO 2.9 (0.03) 
LPM - 4.6 
LIC - 2.4 
Metropolitan Life - 1.3 
Mauritian Eagle insurance Co Ltd 11.6 - 
Mauritius Union Assurance Co Ltd 24.9 - 
New India 6.2 - 
Phoenix 3.9 (0.1) 
SICOM Ltd. - 27.3 
SICOM General Ltd 9.1 - 
SUN 3.3 - 
SWAN 27.2 - 
Note: Bracketed figures indicate  incidental premium income.  
Source: Information provided by the authorities.  
4.4.2  Telecommunications 
4.82.  Telecommunications policy in Mauritius may be understood in the broader context of 
Mauritius' objective to make the information and communications technology (ICT) sector a main 
                                               
56 Regulation 3(1) of the Insurance Regulations provid es that no person shall enter into an insurance 
contract with an insurer, other than an insurer registered or licenced in Mauritius, purporting to cover risks 
relating to an asset situated in Mauritius, except where the Commission is satisfied that given the 
circumstances and nature of the relevant ri sks, it would be appropriate to do so.  
57 FSC (2013). Viewed at: 
http://www.fscmauritius.org/media/113414/fscannualstatisticalbulletin2013.pdf .  WT/TPR/S/304 • Mauritius 
 
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  pillar of the economy and to transform Mauritius into a regional ICT hub. A well-developed ICT 
sector is seen as key to generating wealth and employment both in itself and in terms of its beneficial spill-over effects on other sectors of the economy, particularly the services sector.
58 
In 2012, the ICT sector contributed 6.4% to GDP. There were 136 large ITC sector establishments 
(employing 10 or more persons) 12,972 with employees.  
4.83.  The telecommunications sector was liberalized in 2001 as a consequence of the ICT Act, 
which also ushered in regulatory reforms with the creation of the ICT Authority (ICTA), a body 
corporate under the responsibility of the Ministry of Information and Communication Technology 
(MICT). One of the main objectives of the ICTA  is to encourage the provision of accessible 
information and communication services, at affordable cost nationwide, towards meeting the needs of the country. The ICTA is responsible for, inter alia , licensing telecommunications service 
providers; approving or determining interconnection tariffs; approving tariffs set by operators; and 
managing the Universal Service Fund, which entere d into operation in 2008. The Universal Service 
Fund is used to help finance several projects th at have been, or are currently being implemented, 
to promote access to ICT services in un-served or under-served areas or sectors.
59 An MoU 
between the ICTA and the Competition Commission of Mauritius (CCM) clarifies the role of each institution in dealing with competition issues.
60  
4.84.  Over the review period, strategies and targets for the development of the ICT sector were 
set out in the National Information and Communication Technology Strategic Plan (NICTSP) 2007-2011 and thereafter in the NICTSP 2011-2014. In these reports, the focus of attention the 
telecommunications subsector was on enhancing competition and creating the best enabling 
environment for broadband development. The NICTSP 2011-2014 highlights high facilities, 
interconnection, and international bandwidth, due in part to a lack of domestic competition in this area
61, and their negative effect on competition. With respect to broadband, it expresses concern 
that the legislative and regulatory frameworks are inadequate to reflect significant industry 
changes over the past decade, particular ly the convergence of broadcasting and 
telecommunications platforms. It proposes a review of broadband policy, inter alia,  to include an 
evaluation of the effectiveness of competition and the impact of market dominance on sector 
development and innovation. The Ministry of Information and Communications Technology (MICT) issued a National Broadband Policy 2012-2020, in January 2012.
62  
4.85.  In furtherance of the ICTA's mandate to promote competition as well as to tackle the 
competition concerns, there have been a number of legislative and regulatory developments. 
4.86.  Amendments have been made to the ICT Act to help the ICT Authority promote fair and 
healthy rules of competition in the sector, through the identification of relevant markets and the 
determination of operators with significant market power (SMP), and related obligations to 
promote a competitive environment. The Authority is in the process of developing the new regulatory framework for implementation in a phased manner over the coming years.  
4.87.  Other amendments (to Sections 17 and 31 of the ICT Act) have allowed the Authority to put 
in place a framework for tariff regulation, as part of its broader mandate for the economic regulation of the ICT sector. The ICTA has review ed its procedures to simplify the processing of 
tariff applications. As from 2012, for public operator s submitting complete tariff applications to the 
Authority, the time frame for determination by the Authority was reduced to 15 days from 180 
days previously.
 63 
                                               
58 The ICT sector comprises manufacturing activities, telecommunications services, wholesale and retail 
trade, and other activities such as call centres, so ftware development, websit e development and hosting, 
multimedia, IT consulting, and disaster recovery.  
59 According to the authorities, a number of projec ts such as WIFI Mauritius Phase 1, Broadband 
connectivity at MUR 200 per month, and increased satellite connectivity between Mauritius & Rodrigues have been successfully initiated to supplement competition while bridging the digital divide. 
60 ICTA online information. Viewed at: https://www.icta.m u/documents/laws/mou_ccm.pdf . 
61 The report also notes that this is partly a consequence of Mauritiu s' isolated geographical position. 
62 National Broadband Policy 2012-2020. Viewed at: 
https://www.icta.mu//documents /nationalbroadbandpolicy2012.pdf . 
63 Following the proclamation of the Economic and Financial Measures (Miscellaneous Provisions) No.2. 
Act 2011, amendments were made to Sections 2, 17, 30, 31 & 51 of the ICT Act 2001.Viewed at: http://mof.gov.mu/English/Documents/Legislations/EcoFinMeaMiscelProvNo2Act2011.pdf .  WT/TPR/S/304 • Mauritius 
 
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  4.88.  The ICTA is working on an initiative to bring more transparency to wholesale tariffs for 
national bandwidth (NBW) & international bandwidth (IBW) services. The latter represent key inputs for a number of licensees, especially international long-distance (ILD) operators and internet service providers (ISPs) to enable th e provision of their final retail services. The 
availability of wholesale tariffs would enable th ese licensees to reduce the costs of providing 
services, and this is expected to result in more competitive tariffs for a number of end-user services such as internet access services, international voice calls, voice & SMS-based value-added 
services.  
4.89.  Determining cost-based interconnection usage charges (IUCs) is in line with the Authority's 
philosophy of intervening at the wholesale level in order to allow licensed service providers to compete more effectively at the retail end. In August 2008, the Authority issued a Directive to 
determine the rates of interconnection for fixed and mobile access networks, which were 
MUR 0.38/min for calls originated from or terminated onto fixed network and MUR 0.90/min for calls originated from or terminated onto mobile network. In July 2011, a 33% decrease in IUCs for 
calls terminating on a mobile network reduced them from MUR 0.90/min to MUR 0.60/min. The 
combined effect has led to a reduction of around 16% for call categories.  
4.90.  With a view to providing further stability for the incoming international call market segment 
and to meet the demand of international long-distance operators for a sustained business case, 
the Government reviewed the minimum charges for termination rate in Mauritius. In 2010, the ICTA increased the rate applicable to all calls terminating into any fixed or mobile telephone in Mauritius, from US$0.0855 to US$0.125 per minute, a rise of about 46%.  
4.91.  In first quarter of 2014, there were two li censed providers of fixed telephone services: the 
former incumbent, Mauritius Telecom, which has a 97.24% market share, and Emtel Ltd.
64 The 
number of fixed lines decreased over the review period from 363,600 to 363,000.  
4.92.  In the same year there were three prov iders of mobile telephone services: EMTEL Ltd., 
(with a 39.39%  market share in March 2014); Cellplus Mobile Communications Ltd., an MT cellular 
subsidiary (50.92% market share), and Mahanagar Telephone (Mauritius) Lts. (MTML), which 
entered the market in 2007 (12.69% market share). Additionally, there were ten international 
long-distance network licensees.65  
4.93.  Since 2007, telecommunication companies have been subject to a special levy;for the 
years 2014 and 2015 it is levied at a rate of 10% of chargeable income This levy was introduced in 
conjuction with Government policy to reduce corporate tax to 15%; it is applicable to the 
telecommunications companies as they are known to  be espcially flourishing and profitable and 
have the capacity to pay.  
4.94.  The Government and its related agencies maintain a 59% equity stake in Mauritius 
Telecom.66 MTML is a subsidiary of the Indian international carrier Mahanagar Telecom Nigar 
Limted, wheras Cellplus is domestically owned and is a subsidiary of Mauritius Telecom Group. 
Between 2008 and 2014, the subscriber shares of Cellplus and MTML changed from 58% and 1%, 
respectively to 50.92% and 12.69% respectively. It has been suggested that the presence of the State in the telecommunications (as well as the broadcasting and software development) markets should be reviewed for its anti-competitive impacts or the reduction of consumer welfare.
67  
4.95.  Over the review period, key trends in the sector have been an increase in the number of 
mobile cellular subscriptions and internet subscriptions, and an exponential growth in international bandwidth capacity (Table 4.9). The authorities indicated that growth in internet subscriptions has 
been driven by an increase in mobile internet subscriptions.
68  
                                               
64 Ministry of Information and Communication Technology (2011).  
65 For a full list of licensed providers, see ICTA online information. Viewed at: 
www.icta.mu/telecommunic ations/licenses.htm . 
66 Mauritius Telecom (2014).  
67 Ministry of Information and Communication Technology (2012).  
68 In 2012, there were 419,500 mobile internet subscriptions (an increase of 77.2% over the previous 
year) and 149,400 fixed internet subscriptions (an increase of 12.2%). WT/TPR/S/304 • Mauritius 
 
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  Table 4.9 Selected telecommunications indicators, 2008-13 
 2008  2009  2010  2011 2012 2013  
Fixed telephone service providers (no.) 2 2 2 2 2 2 
Mobile telephone service providers (no.) 3 3 3 3 3 3 
Internet service providers (no.) 6 7 7 9 10 10 
International internet bandwidth capacity 
(mbps)a 462 1,864 3,390 5,806 8,274 11,921 
Fixed telephone lines (no.) 363,600 375,100 387,700 374,600 349,100 363,000 
Coverage of cellular telephony (% of population) 99 99 99 99 99 99 
Mobile cellular subscriptions/100 inhabitants 81 87 95 103 118 122 
Internet subscriptions 199,500 284,000 284,200 370,000 568,900 680,700 
Internet subscriptions/100 inhabitants 16 23 23 30 45 54 
a Megabits per second.  
Source: Statistics Mauritius online information. Viewed at: 
http://statsmauritius.gov.mu/English/StatsbySubj/Pages/Information-Communications-Technology-
.aspx ; and information provided by the authorities. 
4.96.  Telecommunications tariffs by the main service provider, Mauritius Telecom, remained 
relatively static over the review period, although mobile cellular tariffs dropped slightly for calls to a different network. However, there was a significant decrease in the costs of internet access 
(Table 4.10). In spite of the difficulties inherent in benchmarking telecommunications tariffs 
between countries, Mauritius' retail tariffs, particularly in the mobile segment, seem competitive when compared to some of its African peers.
69 
4.97.  The authorities noted that they are workin g on implementing number portability, following a 
changed numbering plan introduced in 2013.  
4.98.  Mauritius participated in the WTO basic telecommunications services negotiations and 
undertook commitments under the Fourth Protocol. A summary of Mauritius GATS commitments 
on telecommunications services is provided in the Secretariat report for Mauritius' previous 
Review.70 
Table 4.10 Selected telephone and internet tariffs 2008-12 
(MUR) 
 2008  2009  2010  2011 2012 2013  
Fixed telephone       
 Three-minute local call (off-peak) 1.80 1.80 1.80 1.80 1.80 1.80 
 Residential monthly line rental 90.00 90.00 90.00 90.00 90.00 90.00 
 Business monthly line rental 225.00 225.00 225.00 225.00 225.00 225.00 
International direct dialling (3-minute call 
from fixed telephone (off-peak) to:       
 Reunion Island 20.70 20.70 20.70 20.70 20.70 20.70 
 London/Johannesburg 27.90 27.90 27.90 27.90 27.90 27.90 
 New York 27.90 27.90 27.90 27.90 27.90 27.90 
 China 27.90 9.00 9.00 9.00 9.00 9.00 
Mobile cellular (3-minute local call on 
prepaid service)       
 On same network 3.60 3.60 3.60 3.60 3.60 3.60 
 To a different network 11.70 11.70 11.70 10.80 10.80 10.80 
 To a fixed telephone 10.44 10.44 10.44 10.44 10.44 10.44 
Internet       
 Dial up, peak time (per minute) 0.57 0.57 0.57 0.57 0.57 0.57 
 Dial up, off-peak (per minute) 0.27 0.27 0.27 0.27 0.27 0.27 
 ADSL 256 kgps (unlimited volume usage)       
 Residential usea 750 n.a. n.a. n.a. n.a. n.a. 
 Business use 1,860 1,600 1,500 n.a. n.a. n.a. 
 ADSL 512 kbps (unlimited volume usage)       
 Residential use 1,360 750 673 621 621 621 
 Business use 3,190 2,500 2,400 1,250 1,250 1,250 
 ADSL 1mbps (unlimited volume usage)        
 Residential use 5,990 1,360 1,190 708 708 708 
 Business use 5,990 5,000 4,900 2,400 2,400 2,400 
n.a. Not applicable.  
                                               
69 The NICTSP 2011-2014 report notes that prices in  the mobile are amongst the lowest in Africa. 
70 WTO document WT/TPR/S/198/Rev.1, 11 June 2008.  WT/TPR/S/304 • Mauritius 
 
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  a Discontinued as from March 2009.  
Note: These tariffs are those of the main  service provider, Mauritius Telecom.  
Source: Statistics Mauritius online information. Viewed at: 
http://statsmauritius.gov.mu/English/Documents/ei1050/ICT%20Statistics%20Year%202012new.pd
f.  
4.4.3  Transport 
4.99.  Road transport is the only form of land transport in Mauritius. The network is 
some 2,000 km long, of which 1,010 km comprise  motorways or major roads. Mauritius has 
one international airport at Plaisance and a commercial port at Port-Louis. The development of a 
light rail transit system between Curepipe and Port-Louis is at a preparatory stage.71 The bulk of 
Mauritius' trade (99.7% of the total volume in 2012) was handled by sea transport, while 
higher-value items are transported by air (s ome 13.6 % of the value of merchandise trade 
in 2012). There is a freeport zone near the port, where warehousing, merchandizing space, and other infrastructural services are available; this has given impetus to maritime transportation services (mainly transhipment) in Mauritius. The other Freeport zone is located at the international 
airport.
72  
4.4.3.1  Maritime 4.100.  The Mauritius Ports Authority (MPA), a parastatal body, is the sole national port authority. 
It is responsible for the regulation, control, administration, development, and operation of seaports 
and port services (including marine services, such as pilotage).
73 The state-owned Cargo Handling 
Corporation Ltd (CHCL) is the sole provider of general cargo, certain dry bulk, and container 
handling services. However, cement, wheat, petroleum products, molasses, and bitumen are 
handled by private operators.  
4.101.  The MPA levies port fees for services rendered as per the port tariffs, which are revised by 
international consultants and benchmarked on other ports, with the main objective of ensuring 
that the tariffs for both MPA and the CHCL remain  regionally competitive. Following a 2006 study, 
new tariffs were implemented in February 2008. Pr eferential port handling charges are granted by 
MPA and CHCL to encourage freeport and transhipment trade. 
4.102.  Port-Louis harbour includes a dedicated container terminal; a multi-purpose terminal; 
terminals for handling fish and dry bulk products like coal, sugar, wheat, and cement; a petroleum jetty for the discharge of petroleum products; and a dedicated cruise jetty to accommodate cruise 
vessels. The port contributes more than 2% to Mauritius GDP. The Mauritius container terminal 
(MCT), operational since January 1999, handles ar ound 94% of total container throughput (e.g. 
486,184 TEUs out of a total of 517,768 TEUs in 2013). The annual throughput capacity of the MCT 
is around 550,000 TEUs. The hardstand area is being extended by 6.5 ha to increase this capacity 
to 750,000 TEUs. In addition, some 150,000 TEUs ca n be handled at the multi-purpose terminal, 
bringing total port capacity to 900,000 TEUs. The dredging of the access channel to -14.5 metres 
in 2006 enabled Port-Louis to accept partially laden container vessels of 12,000+ TEUs. As a 
result, the port is now ranked as the third deepest container port in sub-Saharan Africa.  
4.103.  The MPA aims to develop Port-Louis Harbour into a regional maritime, logistics, and 
business hub. The objective is to provide a port that  is well equipped, professionally managed, and 
constantly upgraded to promote higher productivity and performance at competitive rates. In this 
respect, the Government intends to elaborate a st rategy that would increase transhipment trade 
from 268,820 TEUs in 2013 to at least 800,000 TEUs in the medium term. Moreover, the Authority 
is planning port development to cater for the fu ture requirements of the local economy, with a 
view to positioning Port-Louis as an international, efficient conduit for trade in the region. The MPA 
completed the construction of an oil jetty, de signed to accommodate tankers of 5,000 to 50,000 
DWT, in 2008, and a cruise berth and associated te rminal facilities in 2010. In line with its Port 
Master Plan of 2009, the MPA is extending the co ntainer terminal berth by 240 metres, upgrading 
the existing 560 meters long berth, expanding the container stacking yard, and dredging the 
                                               
71 Budget 2014. Viewed at: http://mof.gov.mu/English/Documents/Budget2014/BudgetSpeech2014.pdf .  
72 WTO document WT/TPR/S/198/Rev.1, 11 June 2008.  
73 Pilotage is compulsory for all vessels over 100 grt. WT/TPR/S/304 • Mauritius 
 
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  navigational channel to 16.5 metres below char t datum. On completion of the project, two 
container vessels of over 8,000 TEUs could be accommodated at one time.  
4.104.  The MPA is also helping develop other business segments such as bunkering and cruise. 
Bunkering activity has grown significantly in recent years, totalling 283,644 tonnes in 2012; but 
declining to 269,322 tonnes in 2013. Marketing activities will be undertaken in the region to 
promote Mauritius and the Indian Ocean for cruise tourism. Cruise tourism reached at 27,458 persons in 2010, declining declined to 15,974 persons in 2012, but increasing again in 2013 to 
16,313 persons. The security measures at Port-Louis Harbour have been further enhanced, and 
the port has been in compliance with the International Ship and Port Facility Security Code (ISPS Code) since 1 July 2004.  
4.105.  Port traficc increased steadily during the review period, with the exception of a dip in 2009 
(Table 4.11). According to UNCTAD, Mauritius ranked 82
nd out of 127 countries in 2011 in terms of 
the volume of containerized port traffic stopping at its port.74 Mauritius also showed a solid gain in 
UNCTAD'S Liner Shipping Connectivity Index, from 17.43 in 2008 to 24.72 in 2013.75 
Table 4.11 Port traffic, 2007-13 
Port 2007  2008  2009  2010  2011 2012 2013  
Total vessels calls 2,317 2,008 2,079 2,172 2,654 3,476 3,652 
Container port traffic (TEUs) 303,583 334,924 301,033 332,662 350,624 417,467 385,326 
Transhipment container traffic 
(TEUs) 110,245 120,290 107,053 109,992 115,584 158,304 136,378 
Source: MPA. 
4.106.  The Merchant Shipping Act (2007),promulgated in 200976, contains registration 
requirements for the owners of Mauritian ships. To own a Mauritian ship, persons must be: a 
citizen of Mauritius; a body corporate incorporated in Mauritius (with its directors' meetings held 
regularly in Mauritius); or a maritime entity. Where the holders of majority interest in a ship are not resident in Mauritius, a representative who is resident in Mauritius must be appointed as the managing owner of the vessel. Mauritius does not operate an international ship registry.  
4.107.  Various fiscal exemptions are granted under maritime law. These include; exemption from 
tax on freight earnings for vessels registered in Mauritius warver from the requirement for a work permit for foreigners working on board a Mauritian flag ship; exemption from customs and excise 
duties for ships' stores, consumables, spare parts, and bunkers. No capital gains tax is payable 
upon the sale or transfer of a ship or of the shares in a shipping company, and no estate duty is payable on inheritance of shares in a shipping company.
77  
4.108.  Most shipping services, including liner tr ade, are under the control of foreign shipping 
companies. A state-owned shipping company caters for freight and passenger traffic to and from Rodrigues, and is also engaged in regional feeder services. Vessels registered locally are granted a 50% discount on pilotage, tug services, and dockage. Locally registered vessels may benefit from 
a 20% discount on other chargeable items.
78 
4.109.  A total of 166 vessels were registered under the Maur itian flag as at end-May 2014 
together accounting for a total of GRT 192,302. Maurit ius' merchant fleet consists of 2 oil tankers; 
1 general cargo ship and 20 other types of vessel.  
4.4.3.2  Air transport 4.110.  Mauritius has one international airport (the Sir Seewoosagar Ramgoolam (SSR) 
International Airport) and one domestic airport, th e Sir Gaetan Duval Airport, located on the Island 
                                               
74 UNCTAD (2013).  
75 UNCTAD's Liner Shipping Connectivity Index is inte nded to capture how well countries are connected 
to global shipping networks, based on five componen ts. The maximum value is 100. For more information on 
how the index is calculated, see: http://data.worldbank.org/indicator/IS.SHP.GCNW.XQ . 
76 The Merchant Shipping Act 2007. Viewed at: www.gov.mu/portal/goc/sh ipping/file/leg.1.pdf .  
77 The authorities noted that, fiscal exemptions fall under the Income Tax Act or other Ministry of 
Finance-related legislation. 
78 As per the first schedule of the Ports (Fees) Regulations 2008. WT/TPR/S/304 • Mauritius 
 
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  of Rodrigues. In 2013, there were a total of 2,783,792 passenger movements within, to, and from, 
Mauritius. Following a slight dip in 2009, passenger transport has grown year-on-year (Table 4.12). Demand for air transport is driven by tourism.  
Table 4.12 Air transport passenger statistics, 2008-13 
 2008 2009  2010  2011  2012 2013  
Domestic 94,451 90,391 102,613 116,084 123,170 125,989 
International 2,515,354 2,291,419 2,485,652 2,550,307 2,567,699 2,657,803 
Total 2,609,805 2,381,810 2,588,265 2,666,391 2,690,869 2,783,792 
Source: Airports of Maurit ius Co. Ltd. Viewed at: 
http://aml.mru.aero/index.php?option=com _content&view=article&id=26&Itemid=42 .  
4.111.  As set out in the 2014 Budget Speech, Mauritius intends to promote the development of an 
Aviation Hub as part of its "Build Mauritius" Plan, hoping, inter alia , to capitalize on the rapid 
growth in travel between Asia an d Africa. The Government will develop a Masterplan by December 
2014 which will focus on four segments: (a) a passenger hub; (b) a cargo hub; (c) a regional 
training centre for maintenance technicians and eventually pilots; and (d) a centre for maintenance, repairs, and overhaul (MRO) for aircraft.
79 Other projects in the pipeline include the 
construction of two additional aircraft park ing stands, capable of accommodating new large 
aircraft; new road access to the airport; a new control tower; and infrastructure facilities in 
connection with the cargo hub. 
4.112.  Mauritius has one national carrier, Air Mauritius which operates a fleet of 12 aircraft and 
services 20 destinations directly as well as codeshare destinations in Australia, Asia, Africa, the 
Indian Ocean, and Europe. Rodrigues is a domestic  route currently served by Air Mauritius, which 
offers 2 base daily flights with additional frequencies during peak periods. Fourteen other airlines 
provide direct scheduled air passenger transport services to around 30 destinations.80 Air Mauritius 
is an important player in the transport of inte rnational passengers and cargo, and has around a 
50% market share for passenger traffic. Tariffs for international air transport are set by air companies; approval is not required, in line with recent liberalization trends since 2005. Air 
Mauritius normally consults with the relevant authorities (the External Communications Division 
and the Rodrigues Division of the Prime Minister's Office, who in turn consults with relevant stakeholders) on domestic fares, given the social nature of the service. Mauritius does not grant 
cabotage rights and this is reflected in the air services agreements between Mauritius and various 
countries. The authorities noted that recent air services agreements allow carriers to operate flights to Rodrigues.  
4.113.  Air Mauritius is quoted on the Stock Exch ange of Mauritius and its shares are held by 
Air Mauritius Holding Ltd (51% of voting rights); the Government of Mauritius (8.4%); the State Investment Corporation Ltd. (4.5%); Rogers an d Company Ltd. (4.3%); Compagnie Nationale Air 
France (2.8%); Air India (2.6%); National Pens ion Fund (2.0%) and other investors (24.4%).
81 
The Mauritian Government directly owns 43.83% in Air Mauritius Holding Company Ltd. plus an 
additional 18.02% through its investment arm (the State Investment Corporation ltd.) in the Air Mauritius Holding Company. The authorities indicated that the Government has no plans to 
divest itself of its shares in Air Mauritius.  
4.114.  Mauritius began to implement a gradual air access liberalization policy in 2005. There has 
been a shift from single/dual designation to multiple designation regimes in Mauritius' bilateral 
ASAs. Nearly half of Mauritius' 40 bilateral ASAs in force provide for fifth freedom traffic rights. 
Mauritius has also been moving away from its policy  of only allowing scheduled flights. It is open 
to allowing, on a case-by-case basis, charter and special flights on routes that are not being served by airlines operating scheduled air services.  
4.115.  The SSR-International Airport is owned and operated by Airports of Mauritius Co. Ltd., a 
public company in which the Government is the ma jor shareholder. Management of the Sir Gaetan 
Duval Airport is undertaken by Airport of Rodrigues Ltd., a public company. Key infrastructural 
                                               
79 Budget Speech 2014. Viewed at: 
http://mof.gov.mu/English/Documents/Budget2014/BudgetSpeech2014.pdf . 
80 Airports of Mauritius Co. Ltd. Viewed at: 
http://aml.mru.aero/index.php?option=com _content&view=article&id=27&Itemid=45 . 
81 Air Mauritius (2013).  WT/TPR/S/304 • Mauritius 
 
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  developments over the review period have been the opening of a new passenger terminal at the 
SSR-International Airport, the expansion of the cargo and freeport facilities at the airport and the opening of a new airport hotel.  
4.116.  Ground handling services are provided by Air Mauritius and Ground2Air (a national 
company) at the SSR-International Airport and by Air Mauritius at the Sir Gaetan Duval Airport.  
4.4.4  Tourism 4.117.  The Tourism Authority and the Tourism Promotion Authority (MTPA), both under the 
overall responsibility of the Ministry of Tourism and Leisure, remain responsible for tourism in 
Mauritius. The Tourism Authority is charged with promoting the sustainable development of the tourism industry, establishing codes of practice and standards, and monitoring compliance. It also is responsible for licensing all tourist establishments and various other tourism-related activities.
82 
The MTPA is in charge of promoting Mauritius abroad; it conducts advertising and promotional 
campaigns and participates in tourism fairs. The Government has an equity stake in a number of hotels through the State Investment Corporation (see section 3.3.3). 
4.118.  Mauritius' tourism subsector (accommodation and food services activities) contributed 
6.1% to GDP in 2013, and provided direct employment to 28,400 persons.
83 In the same year, 
these activities accounted for 3.3% of total FDI. Mauritius is ranked 58th out of 140 countries in 
the World Economic Forum's 2013 Travel and Tourism Competitiveness Report  and is the second 
highest ranked economy in Africa, after the Seychelles.84  
4.119.  In 2013, 993,106 tourists visited Mauritius (up from 778,276 in 2006). Most tourist 
arrivals were from Europe, with France remaining the leading source (around one quarter of all 
tourist arrivals). Growth from the Chinese market has been particularly strong, with tourist arrivals 
doubling over 2012-13 (to nearly 42,000).85 Holiday travel dominates visitor arrivals, with the 
average tourist staying around 10 nights. December and January are the peak months for tourist 
arrivals, and lowest demand is in June. In order to increase off-peak arrivals, the MTPA is targeting 
Russia, India, South Africa, Reunion Island, Middle East countries and Australia. 
4.120.  As at end-March 2013, Mauritius had 118 registered hotels (of which 117 were in operation 
and 1 was under renovation). The total number of rooms in the 117 hotels was 12,676, with 
25,887 beds (up from 98 registered hotels in 2006, with 10,666 rooms and 21,403 beds).86  
4.121.  Mauritius' tourism policy is to promote Mauritius as a premium destination. A Tourism 
Sector Strategy Report (2009-2015), released in June 2009, contains a target of 2 million tourist 
arrivals by 2015, which would require minimum annual growth of 10%. However, the authorities 
have since lowered their expectations, as the number of estimated tourist arrivals in 2013 was around 990,000. The report identifies various challenges facing tourism development in Mauritius 
and proposes a 50-point action plan.
87  
                                               
82 These other activities are: hawking on beaches fa cing hotels or in tourist sites; helmet diving; 
karting; operating aquarium for public  viewing; beauty parlour (including  hairdressing) or spa within hotel 
premises; eco-tourism activities, golf courses, non-mo torized water sports (pedaloes, canoes, kayaks, and 
laser), boat houses, pleasure craft for commercial purpos e (other than by a pleasure craft licence), or cable 
cars; rental agencies for jet skis, kite surfers, paraglid ers, windsurfers, bicycles, qu ads, motorcycles, cars, and 
buses (including minibuses); travel agencies; scuba divi ng; and tour operators or tourist guides (including 
guides employed by a tour operator). 
83 Employment data for the tourism sector obtain ed from the "Survey of Em ployment and Earnings" 
relates to employment in restaurants,  hotels, and travel and tourism establ ishments with 10 or  more workers. 
Viewed at: http://statsmauritius.gov.mu/English/Documents/ 1089/International%20Travel %20and%20Tourism%20Year
%202013.pdf .  
84 World Economic Forum (2013b).  
85 Statistics Mauritius online information. Viewed at: 
http://statsmauritius.gov.mu/English/Publications/Pages/International-TravelTourism-2013.aspx .  
86 Statistics Mauritius online information,"International Travel and Tourism Statistics for the 1st quarter 
of 2013". Viewed at: http://statsmauritius.gov.mu .  
87 Challenges identified in the strategy include: lack of availability of land, infrastructure constraints 
(notably waste disposal and roads); challenges in maintain ing service quality; constraints in the availability of 
trained personnel; environmental limits to growth; seasonality and a dependence on winter sun tourists from WT/TPR/S/304 • Mauritius 
 
- 91 - 
 
  4.122.  The Government has revisited its policy regarding investment by non-citizens in tourism-
related activities. There is no restriction on FDI in hotels and restaurants, subject to certain conditions (Table 4.13). To enable the signature of a bilateral investment treaty (BIT) with the United States, Cabinet agreed in May 2012 to remove restrictions on foreign investment in car 
rental, travel agency, and tour operator services. Investment in the pleasure craft sector is 
authorized subject to an initial amount of MUR 10 million being invested and the project proposal being innovative. 
Table 4.13 Foreign investment policy in the tourism sector, 2014 
Activity Conditions applied 
Hotels No FDI restriction, provided the project pr oposal brings added value to the tourism project 
and meets quality tourism objectives in line with Mauritius' Hotel Development Strategy 
Restaurants Proposals for new restaurants are approved  on their own merits. Consideration is, 
inter alia , given to the added value of the propos ed project in terms of innovation, new 
cuisines, filling-in of gaps in the touris m product portfolio, in vestment and quality 
standards. FDI in existing restaurants is authorized only if the existing establishment is 
upgraded by major renovation or refurbishment works 
Tour operator 
and travel agency services None, except the project proposal must meet the licensing requirements 
Car rental None, except the project proposal must meet the licensing requirements 
Pleasure craft Foreign investment is authorized only if the minimum initial amount of the investment is 
MUR 10 million and the project proposal is innovative 
Diving centres Foreign shareholding of up to 30% is authorized in diving centres (since August 2006) 
Source: Information provided by the authorities.  
4.123.  A passenger fee of MUR 1,400 is levied on every passenger aged 12 and above leaving 
Mauritius by air (for children under 12 it is MUR 700). It is not applied to passengers whose 
journey originates in Mauritius; and as such is levied on tourists visiting Mauritius and not on Mauritian residents. A solidarity levy of 0.85% on the turnover of hotels, hotel management, and tour operators was abolished in January 2009.  
4.124.  Two incentive schemes benefit the tourism subsector: the Integrated Resort Scheme 
(IRS), introduced in 2002 to encourage the purcha se of luxury villas by non-residents; and the 
Real Estate Scheme (RES) introduced in 2007, to create opportunities for small landowners to 
participate in real estate development. Under the IRS non-citizens are allowed to purchase a 
residential property on land over 10 hectares. A social contribution of MUR 200,000 per residential 
property is invested by the developer in social programmes. These schemes have led to 
considerable flows of FDI (see Chapter 1, Table 1.4). The RES allows the development of 
residential units on land of at least one arpent but not exceeding 10 hectares. The units can be sold to non-citizens.  
4.125.  Under the Invest Hotel Scheme, a Mauritian citizen or a non-citizen may acquire a unit (a 
room) within a hotel as an investment and lease the room back to the hotel. Non-citizens may stay 
in the room for up to 45 days annually free of charge. Any stay above the 45 days is charged by the hotel.  
4.126.  A summary of Mauritius' GATS commitments on tourism services is provided in the 
Secretariat report for Mauritius' previous Review.
88 
                                                                                                                                               
Europe; insufficient coherence in policy delivery; the st rength of hotel/resort bran ding as against that for 
Mauritius as a whole; weaknesses in the informal sect or; and community involvement in tourism and overall 
social acceptance of the sector. 
88 WTO document WT/TPR/S/198/Rev.1, 11 June 2008, and WTO document GATS/SC/55, Mauritius: 
Schedule of Specific Commitments, 15 April 1994.  WT/TPR/S/304 • Mauritius 
 
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African Development Bank (2014), Mauritius: Country Strategy Paper 2014-2018 . Viewed at 
http://www.afdb.org/fileadmin/uploads/afdb/Do cuments/Project-and-Operations/2014-2018_-
_Mauritius_Country_Strategy_Paper.pdf .  
Air Mauritius (2013), Annual Report 2012/13 . Viewed at: 
http://www.airmauritius.com/aboutus/AnnualReport201213.pdf .  
AMB (2011), Annual Report 2011 . Viewed at: 
http://amb.intnet.mu/English/Documents/Annua l%20Reports/Optimised%20Annual%20Report%2
02011.pdf .  
COMESA (2004a), Competition Regulations . Viewed at: 
http://comesacompetition.org/documents/english/23-comesa-competition-regulations-as-at-
december-2004 .  
COMESA (2004b) Competition Rules . Viewed at: 
http://comesacompetition.org/images/Documents/comesa_competition_rules.pdf .  
Fishermen Welfare Fund (2013), Annual Report for the year ended 31st December 2012 . Viewed 
at: http://fisheries.gov.mu/English/Publication/ Annual%20Report/Documents/Report_2012.pdf .  
FSC (2013), Statistical Bulletin 2013 . Viewed at: 
http://www.fscmauritius.org/media/11 3414/fscannualstatisticalbulletin2013.pdf .  
IMF (2014), Mauritius: 2014 Article IV Consultation . Viewed at 
http://www.imf.org/external/p ubs/ft/scr/2014/cr14107.pdf .  
Mauritius Standards Bureau (2012), Annual Report 2011 . Viewed at: 
http://msb.intnet.mu/English/Documents /MSB/Annual_Reports/ MSB_Ann_Rep_2011.pdf .  
Mauritius Telecom (2014), Annual Report 2013 . Viewed at 
http://www.mauritiustelecom.com/annual-report-2013.html .  
Ministry of Finance (2013), Budget Speech 2014 . Viewed at: 
http://mof.gov.mu/English/Documents/Budget2014/BudgetSpeech2014.pdf .  
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http://mict.gov.mu/English/D ocuments/NICTSP20112014.pdf .  
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2012-2020 . Viewed at: https://www.icta.mu//documents/nationalbroadbandpolicy2012.pdf . 
National Plant Protection Office (2011), Annual Report 2011 . Viewed at: 
http://agriculture.gov.mu/English/Documents/Annual%20Report/nppo11.pdf .  
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http://www.transparency.org /whatwedo/pub/cpi_2013 .  
UNCTAD (2013), Review of Maritime Transport 2013 . Viewed at: 
http://unctad.org/en/PublicationsLibrary/rmt2013_en.pdf .  
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http://www.doingbusiness.org/reports/gl obal-reports/doing-business-2010/ .  WT/TPR/S/304 • Mauritius 
 
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  World Bank (2013), Doing Business  Reports 2014:  Understanding Regulations for Small and 
Medium-Size Enterprises . Washington, DC: World Bank Group. DOI: 10.1596/978-0-8213-9984-2. 
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reports/English/DB14-Full-Report.pdf .  
World Economic Forum (2013a), The Global Competitiveness Report 2013-2014 . Viewed at: 
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http://www.weforum.org/reports/global-enabling-trade-report-2014 .  
 WT/TPR/S/304 • Mauritius 
 
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  5  APPENDIX TABLES 
Table A1. 1 Merchandise exports by prod uct group, including re-exports, 2007-13 
(US$ million and %) 
 2007  2008  2009  2010 2011 2012  2013  
Total (US$ million) 2,229 2,402 1,766 1,850 2,255 2,258 2,345 
 (%) 
Total primary products 30.0 29.6 35.7 39.3 35.6 37.7 40.5 
Agriculture 29.2 28.7 35.1 38.1 34.4 36.8 39.9 
Food 28.6 28.1 34.1 37.0 33.5 36.1 38.9 
0371 Fish, prepared, preserved, n.e.s. 8.9 9.1 12.5 13.5 12.3 15.3 16.0 
061 Sugars, molasses, honey 13.4 12.3 12.7 14.4 13.5 12.0 13.4 
0612 Other beet, cane and chemically pure 
sucrose,solid form 0.0 0.0 0.0 1.8 9.7 7.8 9.3 
0611 Sugars, beet/cane, raw, solid, no added 
flavour/colour 13.3 12.1 12.2 11.8 3.6 3.8 3.9 
0342 Fish, frozen (excluding fillets and 
minced fish) 2.7 2.5 3.3 3.7 2.2 2.9 3.5 
Agricultural raw material 0.5 0.6 0.9 1.0 0.9 0.7 1.0 
Mining 0.9 0.9 0.7 1.2 1.1 0.9 0.7 
Ores and other minerals 0.7 0.8 0.6 0.8 0.9 0.7 0.6 
Non-ferrous metals 0.0 0.0 0.0 0.1 0.1 0.2 0.1 
Fuels 0.1 0.0 0.0 0.4 0.1 0.1 0.0 
Manufactures 61.8 57.3 64.2 60.5 64.0 61.8 59.1 
Iron and steel 0.4 0.6 0.7 0.5 0.6 0.5 0.4 
Chemicals 1.9 2.7 3.5 3.6 3.4 3.4 3.4 
5429 Medicaments, n.e.s. 0.7 0.9 1.2 1.7 1.3 1.4 1.2 
Other semi-manufactures 3.8 3.7 4.5 5.2 4.3 4.7 5.0 
6672 Diamonds (excl. industrial, sorted) not 
mounted/set 1.8 1.6 1.7 2.6 2.4 2.7 3.5 
Machinery and transport equipment 5.8 5.5 2.3 2.9 2.2 3.6 4.9 
Power generating machines 0.0 0.0 0.0 0.0 0.0 0.3 0.1 
Other non-electrical machinery 0.6 0.8 0.6 0.9 0.7 1.1 0.8 
Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Office machines & telecommunication equipment 4.1 3.8 0.7 1.1 0.5 0.8 2.9 
7643 Radio or television transmission apparatus 3.8 3.4 0.2 0.4 0.2 0.2 2.3 
Other electrical machines 0.4 0.4 0.5 0.5 0.5 1.1 0.6 
Automotive products 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
Other transport equipment 0.6 0.3 0.3 0.3 0.4 0.3 0.3 
Textiles 3.9 3.3 3.9 4.0 5.0 4.3 4.8 
6511 Yarn of wool or animal hair (excluding wool 
tops) 1.0 0.8 0.9 0.7 0.9 0.7 0.9 
6551 Pile fabric, knitted or crocheted, coated, 
covered, or laminated 0.4 0.4 0.4 0.4 0.4 0.5 0.8 
6523 Other fabrics of 85% finished cotton 
<200g/m2 0.7 0.7 0.5 0.6 0.9 0.7 0.8 
Clothing 39.8 35.2 41.6 35.6 39.6 36.4 32.5 
8454 T-shirts, singlets and other vests, knitted 
or crocheted 18.1 15.2 17.2 12.7 16.1 11.4 8.9 
8415 Shirts 5.9 5.2 6.1 6.5 6.4 6.7 7.2 
8414 Trousers, bib and brace overalls, breeches 
and shorts 3.3 3.4 4.5 4.0 4.2 4.9 4.4 
8453 Jerseys, pullovers, cardigans, etc., 
knitted/crocheted 3.1 2.7 3.3 2.4 2.7 3.7 3.0 
8442 Suits, ensembes, jackets, dresses, etc. 1.0 1.1 1.7 1.8 2.1 2.4 2.5 
8437 Shirts, mens boys, knitted or crocheted 3.2 2.3 2.2 1.5 1.7 2.0 1.7 
8426 Trousers, breeches, etc., women´s/girls´, 
not knitted/crocheted 1.0 1.2 1.9 1.9 1.6 1.4 1.4 
Other consumer goods 6.2 6.2 7.7 8.8 8.7 8.9 8.1 
8973 Jewellery of gold, silver or platinum metals 
(except watches) 1.2 1.3 1.9 2.8 2.4 2.4 2.0 
8722 Instruments used in medical, surgical or 
veterinary sciences 0.2 0.3 0.7 0.7 0.8 0.9 1.0 
8859 Time measuring equipment and 
accessories, n.e.s. 0.8 0.9 0.6 0.7 1.1 1.1 1.0 
Other 8.1 13.2 0.1 0.2 0.5 0.5 0.4 
Source: UNSD Comtrade database, SITC Rev.3.  WT/TPR/S/304 • Mauritius 
 
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  Table A1. 2 Merchandise exports by de stinations, including re-exports, 2007-13 
(US$ million and %) 
 2007  2008  2009  2010  2011 2012 2013  
Total (US$ million) 2,229 2,402 1,766 1,850 2,255 2,258 2,345 
America 7.4 6.4 9.0 11.5 11.1 10.9 10.7 
United States 6.9 5.8 8.2 10.9 10.5 10.1 10.1 
Other America 0.5 0.6 0.8 0.6 0.6 0.8 0.7 
Europe 65.8 62.0 70.7 66.1 65.2 60.5 58.4 
EU(28) 64.4 60.5 69.1 64.0 63.2 58.8 57.0 
United Kingdom 31.2 29.5 27.2 23.7 21.3 18.8 16.6 
France 15.5 14.7 20.7 16.2 17.4 16.0 14.7 
Italy 5.1 4.0 5.5 7.5 8.1 6.6 9.0 
Spain 2.9 2.9 4.5 7.0 7.1 7.9 5.8 
Belgium 3.0 2.9 2.6 2.3 2.2 2.9 3.1 
The Netherlands 1.6 1.2 1.5 1.4 1.6 1.8 2.5 
Germany 2.4 2.5 2.4 2.0 2.1 1.8 1.5 
Portugal 1.0 1.1 2.5 0.5 0.3 0.4 0.6 
EFTA 1.2 1.4 1.4 1.9 1.8 1.4 1.1 
Switzerland 1.2 1.4 1.3 1.8 1.8 1.4 1.1 
Other Europe 0.2 0.1 0.2 0.2 0.2 0.3 0.2 
Commonwealth of Independent States (CIS) 0.1 0.1 0.2 0.3 0.3 0.3 0.3 
Africa 11.2 11.5 14.6 13.8 17.3 20.4 18.3 
South Africa 2.9 3.1 4.5 4.5 7.7 9.8 8.4 
Madagascar 5.6 5.1 6.4 5.5 6.2 6.9 6.3 
Seychelles 0.8 1.1 1.6 1.1 1.3 1.3 1.3 
Middle East 3.6 2.7 0.6 1.1 0.7 0.9 1.9 
United Arab Emirates 3.5 2.7 0.3 0.8 0.5 0.7 1.4 
Asia 4.0 4.2 5.0 7.2 5.3 7.1 10.5 
China 0.2 0.4 0.4 0.4 0.3 0.4 0.6 
Japan 0.4 0.4 0.6 1.1 0.6 1.6 1.1 
Six East Asian Traders 1.9 1.7 2.3 3.3 2.3 2.6 4.7 
Hong Kong, China 0.4 0.2 0.4 0.4 0.3 0.3 1.5 
Chinese Taipei 0.4 0.1 0.4 0.4 0.6 0.7 1.3 
Singapore 0.4 0.4 0.6 0.7 0.7 0.8 0.9 
Thailand 0.3 0.6 0.4 0.8 0.3 0.3 0.5 
Other Asia 1.4 1.7 1.7 2.4 2.2 2.5 4.1 
Viet Nam 0.1 0.1 0.1 0.1 0.2 0.8 2.1 
India 0.5 0.7 0.6 0.9 0.7 0.8 0.8 
Bangladesh 0.1 0.1 0.1 0.1 0.2 0.3 0.6 
Other 7.9 13.1 0.0 0.0 0.0 0.0 0.0 
Source: UNSD Comtrade database.  WT/TPR/S/304 • Mauritius 
 
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  Table A1. 3 Merchandise imports by product group, 2007-13 
(US$ million and %) 
 2007  2008  2009  2010  2011 2012 2013  
Total (US$ million) 3,901 4,670 3,725 4,402 5,159 5,772 5,398 
(%) 
Total primary products 40.7 45.9 40.7 43.4 46.9 45.5 47.0 
Agriculture 21.3 23.5 23.9 23.1 24.2 23.5 24.2 
Food 18.8 20.9 21.6 21.0 21.2 21.5 22.0 
0342 Fish, frozen (excluding fillets and 
minced fish) 5.0 5.7 5.1 5.0 5.4 5.8 6.2 
1222 Cigarettes containing tobacco 0.5 0.9 1.0 1.1 1.0 1.1 1.2 
0222 Milk concentrated or sweetened 1.4 1.5 1.3 1.5 1.4 1.3 1.2 
0412 Other wheat (including spelt) and 
meslin, unmilled 1.3 1.1 1.2 1.1 0.8 0.9 1.2 
0423 Rice, milled, semi-milled 0.9 1.3 1.4 1.3 1.0 0.8 1.0 
0989 Food preparations, n.e.s. 0.8 0.7 0.9 0.8 0.8 0.7 0.8 
Agricultural raw material 2.5 2.6 2.4 2.2 3.0 2.0 2.2 
2631 Cotton (other than linters), not 
carded or combed 0.9 1.2 0.9 0.8 1.5 0.8 0.8 
Mining 19.5 22.4 16.8 20.2 22.7 22.1 22.8 
Ores and other minerals 0.2 0.2 0.3 0.2 0.3 0.3 0.3 
Non-ferrous metals 0.9 0.8 0.8 0.8 0.8 0.9 0.8 
Fuels 18.3 21.4 15.7 19.2 21.6 20.9 21.7 
3212 Other coal, whether or pulverized, not 
agglomerated 1.3 1.6 1.5 1.7 1.8 1.6 1.3 
3425 Butanes, liquefied 1.2 1.4 1.1 1.2 1.3 1.3 1.3 
Manufactures 57.6 53.9 59.0 56.1 52.7 54.0 52.6 
Iron and steel 2.6 2.8 2.3 2.6 2.3 2.2 2.0 
Chemicals 7.8 7.9 9.0 9.2 8.2 7.8 7.8 
5429 Medicaments, n.e.s. 1.5 1.6 2.2 2.6 1.7 1.7 1.6 
Other semi-manufactures 9.4 9.6 9.5 9.8 10.0 10.2 9.6 
6672 Diamonds (excl. industrial, sorted) not 
mounted/set 1.1 0.8 0.9 1.2 1.2 1.2 1.6 
6612 Portland cement and similar hydraulic 
cements 1.2 1.8 1.3 1.1 0.9 1.1 1.1 
Machinery and transport equipment 22.7 19.8 23.4 20.2 18.0 20.5 19.7 
Power generating machines 0.4 0.4 0.4 0.4 0.4 0.4 0.4 
Other non-electrical machinery 6.8 5.0 6.3 5.1 4.6 4.9 4.5 
Agricultural machinery and tractors 0.2 0.2 0.2 0.2 0.2 0.2 0.2 
Office machines & telecommunication 
equipment 5.7 5.4 5.2 5.1 4.4 5.1 5.7 
7643 Radio or television transmission 
apparatus 2.9 2.0 0.9 0.9 0.7 0.7 1.6 
Other electrical machines 2.5 2.9 3.1 3.0 2.6 3.2 2.6 
Automotive products 4.2 4.6 4.4 4.9 4.7 5.2 4.6 
7812 Motor vehicles for the transport of 
persons, n.e.s. 2.4 2.7 2.6 2.8 2.7 3.2 3.1 
7821 Goods vehicles 0.9 1.0 0.9 1.1 0.9 1.0 0.7 
Other transport equipment 3.1 1.5 4.0 1.7 1.4 1.7 2.0 
7932 Ships, boats, etc. (excl. pleasure 
craft, tugs, etc.) 0.0 0.5 0.1 0.0 0.1 0.0 1.0 
Textiles 7.4 5.7 5.4 5.4 5.5 4.7 5.0 
6523 Other fabrics of 85% finished cotton 
<200g/m2 1.3 1.3 1.3 1.3 1.3 1.3 1.4 
6513 Cotton yarn, excluding thread 2.4 1.3 1.2 1.3 1.4 0.9 0.9 
Clothing 1.1 1.2 1.3 1.4 1.5 1.5 1.5 
Other consumer goods 6.6 6.9 8.0 7.6 7.2 7.1 7.1 
8973 Jewellery of gold, silver or platinum 
metals (except watches) 0.5 0.5 0.8 1.0 0.9 0.8 0.7 
Other 1.7 0.2 0.3 0.5 0.3 0.5 0.4 
Source: UNSD Comtrade database, SITC Rev.3.  WT/TPR/S/304 • Mauritius 
 
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  Table A1. 4 Merchandise imports by origins, 2007-13 
(US$ million and %) 
 2007  2008  2009  2010  2011 2012 2013  
Total (US$ million) 3,901 4,670 3,725 4,402 5,159 5,772 5,398 
(%) 
America 4.2 5.2 5.0 4.9 5.2 5.3 4.3 
United States 2.3 2.4 2.2 2.4 1.9 2.1 1.5 
Other America 1.9 2.8 2.8 2.5 3.2 3.2 2.8 
Argentina 1.2 1.6 1.5 1.4 1.7 1.4 1.3 
Europe 29.3 23.9 28.4 25.0 25.7 24.1 24.1 
EU(28) 27.1 22.1 26.6 22.9 23.6 22.4 22.3 
France 10.7 7.8 11.8 8.8 9.0 8.3 8.2 
Spain 2.6 2.8 2.4 2.7 3.0 3.3 4.0 
Germany 2.7 2.2 2.6 2.4 2.4 2.4 2.5 
Italy 2.7 2.5 2.3 2.2 2.1 1.9 2.2 
United Kingdom 3.0 2.3 2.5 2.2 2.3 2.0 2.1 
EFTA 1.7 1.1 1.0 1.0 1.1 0.9 1.0 
Switzerland 1.7 1.1 0.9 1.0 1.1 0.9 0.9 
Other Europe 0.5 0.7 0.9 1.1 1.0 0.8 0.9 
Turkey 0.5 0.7 0.8 1.1 1.0 0.8 0.9 
Commonwealth of Independent States 
(CIS) 0.0 0.2 0.2 0.2 0.2 0.2 0.2 
Africa 11.5 12.7 12.4 12.4 11.4 10.6 10.6 
South Africa 7.4 8.1 8.6 8.4 7.1 6.5 6.2 
Seychelles 1.0 0.4 0.1 0.3 0.1 0.3 0.9 
Middle East 2.8 1.4 1.8 1.5 1.8 2.1 2.1 
United Arab Emirates 1.2 0.4 0.7 0.9 1.3 1.7 1.7 
Asia 52.2 56.5 52.3 56.0 55.8 57.7 58.6 
China 11.4 11.5 12.6 13.3 14.0 16.1 14.7 
Japan 3.6 4.1 3.2 3.3 2.5 2.6 2.4 
Six East Asian Traders 8.9 9.2 9.4 8.9 8.5 9.8 9.3 
Malaysia 2.6 2.6 2.9 2.6 2.2 2.6 2.4 
Thailand 1.8 2.4 2.6 2.3 2.2 2.0 2.1 
Korea, Rep. of 1.4 1.6 1.2 1.2 1.5 1.6 1.9 
Chinese Taipei 1.6 1.4 1.3 1.7 1.6 2.0 1.9 
Other Asia 28.4 31.8 27.1 30.4 30.7 29.1 32.3 
India 21.2 23.9 18.9 22.3 23.4 22.5 24.2 
Australia 2.3 2.4 2.8 3.1 2.6 2.2 2.6 
Indonesia 2.3 2.3 2.5 2.2 2.0 1.7 1.7 
Viet Nam 0.1 0.2 0.6 0.2 0.2 0.3 1.6 
New Zealand 1.1 1.1 1.1 1.2 1.5 1.6 1.3 
Other 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Source: UNSD Comtrade database.  WT/TPR/S/304 • Mauritius 
 
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  Table A2. 1 Summary of the institutional framework of Mauritius 
  
Executive President : Head of State and Commander-in-Chie f of the Republic. Elected by the 
National Assembly for a five-year term (e ligible for re-election with no limit).  
Prime Minister : appointed by the President as the Member of the National Assembly 
deemed best able to command the support of its majority.  
Cabinet : consists of Prime Minister, Deputy Prime Minister and other Ministers. Deputy 
Prime Minister and other Ministers are appointed by the President on the advice of the Prime Minister.  
Legislature National Assembly : 70 Members, 62 of which are elected by universal adult suffrage 
and up to 8 are appointed by the Electoral Supervisory Commission. 
Judiciary The Supreme Court : is the highest judicial authority. It has unlimited original 
jurisdiction in civil and criminal matters an d has appellate, equitable and constitutional 
jurisdiction. In its original jurisdiction, it consists of a Criminal Division, a general Civil Division, a Commercial Division, a Family Divi sion and Mediation Divi sion. In its appellate 
jurisdiction, it consists of the Court of Civ il Appeal and the Court of Criminal Appeal.  
The Industrial Court has exclusive criminal and civil jurisdiction to try any matter relating to industrial relations.  The Intermediate Court has both original and criminal and civil jurisdiction. Its criminal jurisdiction encompasses all offe nces triable by a District Co urt as well as more serious 
offences, to the exclusion of murder, manslaug hter and drug dealing with an averment of 
trafficking. In its civil jurisdiction it can entertain claims up to MUR 500,000.  The District Courts sit in Mauritius' 9 districts;  they have original criminal jurisdiction for 
offences that are punishable by a maximu m term of imprisonment of 2 years or a 
maximum fine of MUR 10,000 or both. They also  have original jurisdiction to entertain 
claims of up to MUR 50,000.  The Court of Rodrigues has jurisdiction over  the island of Rodrigues and has the same 
original jurisdiction as a District Court together with some of the jurisdiction of the Intermediate Court.  
Non-judicial 
complaint- 
handling bodies Ad ho c Boards of Assessment : address disputes on the quantum of compensation in 
compulsory acquisitions of land by the State. 
Assessment Revi ew Committee : addresses tax appeals  
Commission for Conciliation and Mediation:  acts and a forum for conciliation and 
mediation in labour disputes. 
Data Protection Office: addresses complaints relating to processing of personal data. 
Employment Relations Tribunal : addresses appeals relating  to labour disputes and 
recognition of trade unions by employers. 
Environment Appeal Tribunal: addresses ap peals relating to environmental maters 
Equal Opportunities Commission: acts as a forum for conciliation in cases of 
discrimination on the grounds of status and sex. 
Equal Opportunities Tribunal : addresses complaints in cases of discrimination on the 
grounds of status and sex where no conc iliation is possible before the Equal 
Opportunities Commission. 
Fair Rent Tribunal : addresses complaints relating to the fair rent of any premises let 
after 15 August 1999 or the market rent of business premises let on or 
before 1 July 2005. 
Independent Review Panel : addresses complaints relating to the allocation of 
contracts for the procurem ent of goods or services by public bodies. 
ICT Appeal Tribunal: addresses appeals ag ainst decisions of the Data Protection 
Commissioner as well as decisions of the ICT Authority in matters of information and 
communication technologies. 
Industrial Property Tribunal : addresses IPR-related appeals 
Ombudsman: addresses complaints about the exercise of administrative functions by 
public officers or authorities. 
Public Bodies Appeal Tribunal : addresses appeals made by public officers or local 
government officers against an y decision of the Public Service Commission or the Local 
Government Service Commission, as the case  may be, pertaining to an appointment 
exercise or to a disciplinary action. 
Town and Country Planning Board : addresses appeals against decisions of planning 
committees in respec t of building and land use permits. 
Valuation Tribunal : addresses appeals relating to the valuation of immovable property 
for the levying of local rates by a Municipa l City Council or a Municipal Town Council. 
Source: WTO (2008); and information provided by the authorities.  WT/TPR/S/304 • Mauritius 
 
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  Table A2. 2 Trade-related legislation, 2014 
Sector Legislation Latest 
modification 
Investment  Investment Promotion Act 2000 2013 
Business Facilitation (miscellaneous Provisions) 
Act 2006 None 
Freeport Act 2004 2012 
Business Registration Act 2002 2009 
Immigration Act  2009 
Passports Act  None 
Non-Citizen (Employment Restriction) Act 1975 2007 
Non-Citizen (Property Restriction) Act  2011 
Small and Medium Enterprises Development Authority Act 
2009 None 
Freeport Act 2004 2012 
Companies Act 2001 2012 
Protected Cell Companies Act 1999 2012 
Limited Partnerships Act 2011 2012 
Customs procedures and 
valuation Customs Act 1988 1988 2013 
Customs Tariff Act 1969 2013 
Taxes and charges  Value Added Tax Act 1998  2013 
Excise Act 1994 1994 2013 
Mauritius Revenue Authority Act 2004  2014 
Income Tax Act 1995  2013 
Gambling Regulatory Authority Act 2007  2012 
Import and export 
control Consumer Protection (Prices and Supplies Control) Act 1998 2014 
Dangerous Drugs Act 2000  2007 
Trade remedies  Trade (Antidumping and Countervailing Measures) 
Act 2010 None 
SPS and TBT International System of Units (SI) Act  1991 
Mauritius Standards Bureau Act 1993 1999 
Food Act 1998  2011 
Legal Metrology Act 1985  1994 
Dangerous Chemicals Control Act 2004 None 
Genetically Modified Organisms Act 2003 None 
Plant Protection Act 2006 None 
Animal Diseases Act  1991 
Mauritius Accreditation Service Act 1998 None 
Seeds Act 2013 None 
Environment Protection Act 2002 2010 
Government 
Procurement  Public Procurement Act 2006  2013 
Competition  Fair Trading Act 1979 2009 
Competition Act 2007  2012 
Public-Private Partnership (PPP) Act 2004  2008 
Intellectual Property  Copyright Act 1997 2000 
Patent, Industrial Designs and Trademarks Act 2002  None 
Layout Designs (Topographies) of Integrated Circuits Act 
2002 (not yet in force) None 
Geographical Indications Act 2002 (not yet in force) None 
Protection Against Unfair Practices (Industrial Property 
Rights) Act 2002  None 
Agriculture Sugar Industry Efficiency Act 1988 2013 
Sugar Industry Efficiency (Amendment) Act 2013 None 
Tea Industry Control Act 1975 1997 
Mauritius Cane Industry Authority Act 2011 None 
Mauritius Agricultural Marketing (MAM) Act 1963 None 
Fisheries 
Fisherman Investment Trust Act 2006  None 
Fisheries and Marine Resources Act 2007 None 
Financial services Banking Act 2004 2013 
Bank of Mauritius Act 2004 2014 
Insurance Act 2005  2012 
Financial Services Act 2007 2012 
Securities Act 2005  2012 
Telecommunications and 
broadcasting Information and Communications Technologies 
Act 2001 2011 
Independent Broadcasting Authority Act 2000  2009 
Postal services Postal Services Act 2002  None WT/TPR/S/304 • Mauritius 
 
- 100 - 
 
  Sector Legislation Latest 
modification 
Maritime transport Ports Act 1998 2004 
Merchant Shipping Act 2007  2011 
Air transport Civil Aviation Act 1974  2006 
Tourism Tourism Authority Act 2006  2011 
Mauritius Tourism Promotion Authority Act 1996 None 
Tourism Employees Welfare Fund Act 2002 None 
Legal services Law Practitioners Act  2012 
Mauritius Bar Association Act  2008 
Mauritius Law Society Act  None 
Notaries Act  None 
Law Officers Act  1992 
Engineering Registered Professional Engineers Council Act  None 
Accounting & auditing 
services Financial Reporting Act 2004  2008 
Source: Office of the Attorney General. Viewed at: 
http://attorneygeneral.gov.mu/English/LawsofMauritius/Pages/default.aspx .  WT/TPR/S/304 • Mauritius 
 
- 101 - 
 
  Table A2. 3 WTO notifications, January 2008 to July 2014 
Agreement Requirement/content Periodicity WTO document and date 
(latest document if recurrent) 
Agreement on Agriculture 
Articles 18.2 and 18.3 Domestic support Annual and 
ad hoc  G/AG/N/MUS/1, 25 April 2008 
Articles 10 and 18.2 Export subsid ies Annual G/AG/N/MUS/2, 25 April 2008 
Agreement on Implementation of Article VI of the GATT 1994 (Anti-dumping) 
Article 16.4/16.5 Anti-dumping actions 
taken over the past 
six months / Investigating 
authority Biannual/annual G/ADP/N/193/MUS, 22 December 2009 
General Agreement on Tariffs and Trade 1994 
Article XXIV.7 Customs unions and free-
trade areas Ad hoc WT/REG341/N/1, 31 May 2013 
WT/REG307/N/1, 10 February 2012 
General Agreement on Trade in Services 
Articles III:4 and IV:2 
of the GATS Enquiry point Once, then 
changes S/ENQ/78/Rev.10, 13 June 2008 
Agreement on Import Licensing Procedures 
Article 5 Import licensing 
procedures  Ad hoc G/LIC/N/2/MUS/1, 17 March 2008 
Article 7.3 Questionnaire Annual G/LIC/N/3/MUS/3, 17 March 2008 
Agreement on Rules of Origin 
Annex II, paragraph 4 Preferential rules of origin Once, then 
changes G/RO/N/103, 19 September 2013 
Agreement on Subsidies and Countervailing Measures  
Article 25.1 Article XVI:1 of the GATT 
1994 and Article 25 of the 
SCM Agreement Full notification 
every three 
years; annual 
updating G/SCM/N/220/MUS, 26 September 2011 
G/SCM/N/226/MUS, 26 September 2011 
Article 27.4 Transition period for the 
elimination of export subsidies  G/SCM/N/243/MUS, 4 September 2012 
Agreement on Technical Barriers to Trade  
Articles 2.9, 2.10, 5.6 
and 5.7 Proposed and adopted 
technical regulations Ad hoc G/TBT/N/MUS/3, 23 July 2012  
Agreement on Trade-Related Aspects of Intellectual Property Rights  
Article 63.2 Laws and regulations  Once, then 
changes IP/N/1/MUS/3, 29 April 2008 
Preparatory Committee on Trade Facilitation  
Article 1.4 Notification of Category A 
commitments  Ad hoc WT/PCTF/NMUS/1, 8 July 2014 
Source: WTO Secretariat.  WT/TPR/S/304 • Mauritius 
 
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  Table A3. 1 VAT-exempt supplies, 2013 
Item 
Rice 
Wheat; cereal flours (excluding wheat flour) 
Bread 
Animal or vegetable fats and oils other than ghee produced in Mauritius and edible oils 
Butter 
Milk and cream (other than sterilised liquid milk), buttermilk, whey, kephir and other fermented or acidified 
milk and cream; cheese and curd 
Food of a kind used for human consumption: (a) fish (e xcluding fresh, chilled or frozen fish, the produce of 
Mauritius); (b) meat (excluding meat of poultry), me at offal (excluding offal of poultry); (c) primary 
agricultural and horticultural produce (including tomato es, potatoes, onions and ot her vegetables and fruits, 
tea, coffee, cocoa beans and nuts) which have not been  processed except for reap ing, threshing, husking, 
crushing, winnowing, trimming, drying and packaging to put them into marketable condition and bird's eggs 
in the shell 
Soya bean protein cakes or chunks 
Food preparations for infant use put up for retail sale of H.S. Code No. 1901.10 
Common salt other than common salt produced in Mauritius 
Live animals of a kind gene rally used as, or yielding or producing,  food for human consumption other than 
live poultry 
Unprocessed agricultural and horticultural produce 
Medical, hospital and dental services including clinical  laboratory services, services provided in a health 
institution, veterinary serv ices and a residential care home registered with the Ministry responsible for the 
subject of social security 
Invalid carriages of heading No. 87.13; orthopaedic or other appliances or articl es of heading No. 90.21 
Educational and training services provided by institutions registered with the Mauritius Qualification Authority 
Journals and periodicals of heading No. 49.02 
Goods re-imported in respect of which no refund under this Act was made on exportation under item Nos. E1 
and E2 
Goods imported under the transhipment procedure la id down in the Customs Act 1988 under item No. E4 
Articles reimported after repairs on proof that they were sent from Maur itius provided that they shall be 
charged with VAT on the value of the repairs and th e customs duty and excise duty chargeable thereon 
under item No. E6 
Bone fide baggage of a passenger under item No. E8 
Household and personal effectors of  a passenger under item No. E9 
Goods imported in the baggage of  a passenger under item No. E10 
Goods (excluding merchandise for sale, tobacco in any form, wines, spirits, arms  and ammunition) imported 
by post of a value for duty purposes not exceeding 2000 rupees under item No. E11 
Sharlon shade, green house, shade screens, fertigatio n pumps, irrigation pump s, drip irrigation and 
automatic irrigation controller, imported by pe rsons for use in agriculture under item No. E12 
The transport of passengers by public service vehicles excluding contract buses for the transport of tourists 
and contract cars 
(a) Charges under a hire purchase agreement or under a finance lease agreement; (b) postal services and 
services provided by a person holding a Postal Service Licence under the Postal Services Act 2002 in 
connection with payment of pension and utility bills 
Vegetable seeds, fruit and flower seeds, bulb s and plants, used for sowing or planting 
Molasses when supplied, either  for consideration or otherwis e, to planters and bagasse 
Herbicides 
(a) the renting of fixed telephone lines; (b) charges in respect of internet services  provided by an internet 
service provider of an amount of up to 100 rupees per billing period 
Aircraft leasing 
Aircrafts of heading No. 88.02 
Ships for the transport of persons or goods or both  persons and goods falling under heading No. 89.01 
Fishing vessels, factory ships and other vessels fo r processing or preserving fishery products of 
heading No. 89.02 
Works of art, collectors' pieces and an tiques of headings Nos. 79.01 to 97.06 
Cargo handling services in respect of goods transported by  sea or air (a) from or to Mauritius; from or to the 
Island of Rodrigues; (c) from or to the Outer Islands;  or (d) from a place outside Mauritius to another place 
outside Mauritus 
Entrance fees to any event in respect of any sport discipline specified in the Physical Education and Sport 
(Designation of Sport Disciplines) Regulations 1986 
The renting or, or other grant of the right to use, ac commodation in a building used  predominantly as a place 
of residence of any person and his family, if the peri od of accommodation for a continuous term exceeds 90 
days 
Subject to item 48, the grant, assignment or surrender of  any interest in or right over land or of any licence 
to occupy land WT/TPR/S/304 • Mauritius 
 
- 103 - 
 
  Item 
The sale or transfer or an immovable property, a building or part of a building, apar tment, flat or tenement - 
(a) for residential purposes; (b) for an y other purposes except land with any building, building or part of a 
building, apartment, flat or tenement together with any in terest in or right over land, sold or transferred by a 
VAT registered property develope r to a VAT registered person 
Burial and cremation services and coffins 
The following financial services: (a) banking services (other than services supplied by a bank holding a 
banking licence under the Banking Act 2004 in respect of its banking transactions with non-residents and 
corporations holding a Global Business Licence under the Financial Services Development Act 2011) including 
(i) services provided by the Bank of Mauritius; and (ii=  the issue, transfer or receipt of, or any dealing with, 
money, any security for money or any note or order fo r the payment of money, the provision of prescribed 
Islamic financing arrangement as defined under the Banking Act 2004 and the operation of any current, 
deposit or savings account, but except (A) services pr ovided to merchants accepting a credit card or debit 
card as payment for the supply of goods or services (m erchant's discount); (B) services in respect of safe 
deposit lockers, issue and renewal of credit cards and debit cards; and (C) services for keeping and 
maintaining customers' accounts (oth er than transactions involving the primary dealer system); (b) services 
provided by foreign exchange dealers and money changers ; (c) the issue, transfer or receipt of, or dealing 
with any stocks, bonds, shares, debentures and ot her securities, including the underwriting and the 
settlement and clearing of such securities; (d) the issu e or transfer of ownership of a unit under any unit 
trust; (e) the management of investment funds and pension funds; (f) the arrangement, provision or 
transfer of ownership of any contract  of insurance or re-insurance under the Insurance Act; (fa) the making 
of loans between entities within the same group; and (g ) such other financial servic es as may be prescribed 
Buses of HS Codes 8702.1011 and 8702.9011 and chassis for buses of HS Code 8706.0011 operated under a 
road service licence and used for the transportation of the general public 
(a) gold compounds of HS Code 2843.30; (b) gold, unwrought or in semi-manufactured forms, or in powder 
form, or waste and scrap of heading 71.08. (c) chains and similar articles produced in continuous length 
exceeding 200 centimetres, clasps and parts of silver su itable for use in the manufacture of jewellery of HS 
code 7113.111; (d) chains and similar articles produced in continuous length exceeding 200 centimetres, 
clasps and parts of other precious  metal suitable for use in the ma nufacture of jewellery of heading 
7113.191; and (e) minted gold bars imported, purchased or offered for sale by the Bank of Mauritius 
Blood glucose strip of HS Code 3822.001 
Lancets of heading 90.18 and glucometer of HS Code 9027.801 
Equipment for medical, surgical and dental uses, of heading 90.18 and of HS Codes 9006.301, 9019.105, 
9019.20, 9022.12, 9022.13, 9022.14, 9022.21, 9022.30, 9022.901, 9022.902, 9022.909, 9027.801, 9402.101, 9405.103 and 9405.403 
Equipment for medical, surgical and dental uses, of heading 94.03 and of HS Codes 8414.60, 8414.80, 
8419.89 and 9011.80, when imported for use in a health situation 
Cotton of headings 52.01, 52.02 and 52.03 
Pearls, diamonds, stones, silver and platinum includ ing waste and scrap, of headings 71.01, 71.02, 71.03, 
71.05, 71.06, 71.10 and 71.12 and of HS codes 7104.20 and 7104.90 
Machinery and equipment of headings 84.44 to 84.49 and 84.51 and of HS codes 8452.21, 8452.29, 
8452.40 and 8452.90 
Emery, natural corundum, natural garnet an d other natural abrasives of HS code 2513.20 
Preparations for the treatment of textile materials, leather, furskins or other materials of HS Codes 3403.11 
and 3403.91. 
Printed circuits of heading 85.34 and electronic integrated circuits and micro-assemblies of heading 85.42 
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; and waste of such bristles 
or hair of heading 05.02 
Machinery of HS codes 8422.20 to 8422.40 
Watch movements of heading 91.08 and HS codes 9110.11 to 9110.19 and watch or clock parts of heading 91.14 
Construction of a building or part of  a building, flat or tenement (excludi ng repairs or renovation) to be used 
for residential purposes, provided that (a) the contract  in respect thereof has been entered into; or (b) the 
letter of intent relating to an Integrated Resort Sc heme prescribed under the Investment Promotion Act has 
been issued prior to 1 October 2006 
Anti-smoking chewing gum and anti-smoking patches 
Life jackets of HS codes 3926.201, 4015.901 and 6307.20 
Parts of footwear of HS Code 64.06 
Buckles and shoe lasts 
Shoe welt 
Colostomy bags and disposable uninary bags 
Entrance fees to cinemas, concerts and shows 
Cinematographic films, including royalties 
Source: Value Added Tax Act 1998 (Consolidated Version with amendments to 1 September 2013), 
First Schedule. Viewed at: http://mra.gov.mu/download/VATAct_Proclamation_38_2013.pdfhttp://mra.gov.mu/download/VATA
ct_Proclamation_38_2013.pdf .  WT/TPR/S/304 • Mauritius 
 
- 104 - 
 
  Table A3. 2 Zero-rated items under the VAT (Fifth schedule) 
Item 
Goods exported from Mauritius under Customs control 
The following goods (a) wheat flour and wheat bran; (b) edible oils; (c) margarine; (d) sterilised liquid milk, 
curdled milk and cream; yoghurt; (e) sugar, sugar cane ; (f) live poultry, meat of poultry, edible offal of 
poultry and birds' eggs in th e shell; (g) fertilizers; (h) animal feeding stuffs other than prepared pet foods; (i) 
printed books, booklets, brochures an d pamphlets, leaflets an d similar printed matter (except directories and 
reports) of heading No. 49.01 and atlases of HS Code 4905.911; (j) children's picture, drawing or colouring 
books of heading No. 49.03; (k) music,  printed or in manuscript, whether or not bound or illustrated of 
heading No. 49.04; (l) common salt produced in Mauritiu s; (m) fish, fresh, chilled or frozen, the produce of 
Mauritius; (n) ghee produced in Mauritius; (o ) Kerosene including ke rosene jet type fuel 
The transport of passengers and goods by sea or air (a) from or to Mauritius; (b) from or to the Island of 
Rodrigues; (c) from or to the Outer Islands; or (d) from a place outside Mauritius to another place outside 
Mauritius 
(a) any supply of goods made by an operator of a duty  free shop situated at the port or airport; (b) any 
supply of goods made by an operator of a duty free shop  situated at a place other than the port or airport, 
provided that the goods are delivered, under Custom s control, to the visitor at the port or airport 
The supply of goods or services, other than those specified in the First Schedule and in section 21(2) provided 
that the goods and services so supplied are meant wholly and exclusively for the Freeport activities of the licensee whose business premises are located in a Freeport zone 
(a) the supply of services to a person who belongs in a country other than Mauritius and who is outside 
Mauritius at the time the services  are performed; and (b) the supply of services (i) by a holder of a 
management licence under the Financial Services Development Act 2001 to corporations holding a Category 1 
Global Business Licence or a Category 2 Global Business Licence; or (ii) by a bank  holding a banking licence 
under the Banking Act 2004 in respect of its banking transactions with non-residents and corporations holding 
a Global Business Licence under the Financial Services Development Act 2001. For the purposes of para. A, a 
persons belongs in a country other than Mauritius if that person - (i) has no permanent establishment in 
Mauritius for the carrying on of his business; or (ii) has his place of abode outside Mauritius 
(a) electricity supplied by the Centra l Electricity Board and the renting ou t of a meter, the reconnecting of 
electricity supply and the carrying out of infrastructure  works, by the Board; (b) water supplied by the Central 
Water Authority and the renting out of a meter and the carrying out of infrastructure works by the Authority; (c) water for irrigation
 
Goods and services supply by the Wastewater Management Authority established under the Wastewater 
Management Authority Act 2000 
Aeronautical services provided  within an area at the ai rport, approved by the Director of Civil Aviation in 
respect of renting spaces, hangarage and handling of  aircrafts by an operator  holding an investment 
certificate under the Investment Promotion Act 
Dyes, products and preparations, of heading 38.09 and of HS Codes 3204.11 to 3204.17, 3204.19 and 
3212.901 
Raw hides and skins and leather of headings 41.01 to 41.15 
Silk, silk yarn and woven fabrics of silk, of headings 50.02 to 50.07 
Wool and other animal hair, yarn and woven fabrics made of wool or other animal ha ir, of headings 51.01 to 
51.13 
Cotton sewing thread, yarn and woven fabri cs of cotton, of headings 52.04 to 52.12. 
Vegetable fibres, yarn and woven fabrics of vegetable fibres, of headings 53.01 to 55.16 
Wadding and nonwovens, of heading 56.03 an d of HS Codes 5601.211, 5601.221, and 5601.291 
Rubber thread and cord, yarn and strip and the like, of headings 56.04, 56.05 and 56.06 
Fabric of headings 58.01 to 58.04, 58.06, 58.09, 59.03, 59.06, 60.01 and 60.06 and of HS Code 5907.001 
Labels, embroidery in the piece and the like, of headings 58.07, 58.08, 58.20 and 58.11 and of HS Code 
6307.902 
Buttons and press-fasteners, snap-fas teners and press studs, button moulds  and other parts of  these articles; 
button blanks, of heading 96.06 
Slide fasteners and parts thereof, of heading 96.07 
Dyeing services 
Soluble chemicals being potassium nitrate of HS Code 2834.32, mono potassium phosphate of HS Code of 
2835.24 and magnesium sulphate of HS Code 2833.21 
Antibiotics of heading No. 29.41 
Pharmaceutical products of heading No's 30.01 to 30.06 
Construction of semi-industrial fishing vessels duri ng the period from 1 January to 31 December 2012 
Source: Value Added Tax Act 1998 (Consolidated Version with amendments to 1 September 2013), 
Fifth Schedule. Viewed at: http://mra.gov.mu/download/VATAct_Proclamation_38_2013.pdfhttp://mra.gov.mu/download/VATA
ct_Proclamation_38_2013.pdf .  WT/TPR/S/304 • Mauritius 
 
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  Table A3. 3 Import prohibitions, 2014 
Product Rationale for prohibition 
Ball valve bottles Life security  
Explosive caps for toy pistols and guns containing a mixture of potassium chlorate 
and red phosphorus Life security 
Fire crackers of a type commonly know n as "pétards rapés" Life security 
White phosphorous matches Life security 
Motor vehicle rubber tyres which, have been remoulded, re capped or regrooved Life security and prevention of 
deceptive practices 
Kerosene stoves of a type commonly know n as "lampes vertes" and parts thereof Life security 
Ivory and Tortoise Shell Conservation of endangered 
species 
Underwater fishing guns Environmental protection 
Sugar and chocolate confectionary and bubble/chewing gum in the form of cigarettes Protection of children's morals 
Second-hand motor vehicle spare parts and accessories as follows: Tubes and 
wheels; Macpherson strut assembly; Injector nozzles; Chassis and parts thereof; 
Brake linings; Clutch nut and parts thereof; Filters; Hoses; Engine mountings; 
Belts; Oil seals; Ball joints; Bearings; Shock absorbers; Coil spring, leaf spring and 
torsion bar; Body shells of motor-cars or any parts of motor-cars originally welded 
by the manufacturer to their structured body shells or chassis; and Jacks. Life security and prevention of 
deceptive practices 
Toy motor-cyclists' helmets Life security and prevention of 
deceptive practices 
"Roll your own cigarettes" papers imported under H.S Code No. 48.13 Protection of public morals 
Electric Water Heater with bare element and parts and accessories thereof. Life security 
Portable electric lamps commonly known as laser penlights/torches of 1 MW 
(milliwatt) or more Life security 
Toy pistols and guns with projectiles Life security 
Containers performing the function of “Aerosols” using C.F.C’s 
(Chlorofluorocarbons) as propellant with  contents other than pharmaceutical 
products and aerosols spray containing benzene. Protection of life 
The following items containing C.F.C's (Chloroflurocarbons) and HCFCs 
(Hydrochlroflurocarbons) as refrigerant or  blowing agent: refrigerators, freezers, 
refrigerating cabinets, showcases, counters and other refrigerating or freezing 
furnitures, chilling units, coolers, airconditioners (including motor vehicle airconditioners), automatic beverage-vending machines, incorporating refrigerating devices, cold-room equipment, refrigerated transport vehicles, refrigerator insulation, freezer insulation, foam packings, dehumidifiers, fishing boat refrigeration equipment, and styrofoam Protection of environment 
Crocidolite(Blue Asbestos) and its products Protection of life 
Polybrominated Diphenyls(PBB) and its pr oducts; Polychlorinated Diphenyls(PCB) 
and its products; Polychlorinated Terphenyls  (PCT) and its products and Tris (2,3 – 
Dibromopropyl) Phosphate and its products Life security 
PVC teethers and teething rings Protection of life 
Rolling machines (other than rolling machines of industrial types) used to 
manufacture cigarettes Life security 
All round logs and timber products from Liberia United Nations General 
Assembly Resolution 
Bull Bar Life security  
Asbestos fibres as follows: Actinolite; Anthophylite; Amosite; Tremolite Health hazard 
Toy known as "Yoyo water ball" Health hazard 
Any jelly confectionery including jelly mini cups or mini capsules which are 
intended for human consumption and contain E425 (konjac), including konjac gum 
or konjac glucomannane) Health hazard 
Any jelly mini cup or any jelly mini capsule which is intended for human 
consumption and which contains food additives E400, E401, E402, E403, E404, E405, E406, E407, E407a, E410, E412, E413, E414, E415, E417 and E418 Health hazard 
Batteries containing mercury Environmental protection 
Cosmetic products containing Vitamin K1 (Phytonadione) Health hazard 
Fishing hook of small size Protection of marine fauna 
Note: "Life security" refers to protection from life threatening hazards. "Protection of life" refers to 
prevention of threats to life. 
Source: Government Notice No. 135 of 1999 (consolidated as at 3 January 2014). Viewed at: 
http://commerce.gov.mu/English/Legislations/Documents/GN%20135_%202014.pdf .  WT/TPR/S/304 • Mauritius 
 
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  Table A3. 4 Import permit requirements und er the Consumer Protection (Control of 
Imports) Regulations 
HS code Items 
10.06  Rice 
11.01  Wheat or meslin flour 
2523.21; 2523.29  Portland cement 
27.09  Petroleum oils and oils obtained from bituminous minerals crude 
27.10  Petroleum oils and oils obtained from bitumi nous minerals other than crude oil, white 
spirit, lubricating oil and greases 
3604.10  Fireworks (including fireworks commonly known as pétards) 
3811.90  Potassium based additive 
3917.31; 
4009.11; 4009.12  Tubes and hoses (other than tubes and hoses consisting of a metal reinforcement) for 
connecting liquefied petroleum gas (LPG) cylinders to domestic gas appliances 
6506.101  Motor cyclists' helmets (crash helmets) 
7102.10; 
7102.21; 7102.31  Rough diamonds 
71.08  Gold (including gold plated with platinum ) unwrought or in semi-manufactured forms, 
or in powder form 
7112.10  Waste and scrap of gold including metal clad with gold but excluding sweepings 
containing other precious metals 
8407.2100 Outboard motors (above 15HP) 
84.81; 90.26; 
90.32 Low pressure, non-adjustable regulators fo r use with butane and liquefied petroleum 
gas (LPG) - specifications 
84.23  Weighing machinery 
90.16  Balances 
85.16.10  Electric water heaters and imme rsion heaters and parts thereof 
8536.20  Automatic circuit breaker with residual current devices <1,000 V 
8536.501  Residual current switches <1,000 V ( interrupteur différentiel ) 
8536.901  Leakage modules <1,000 V 
85.44  Electric cable insulated with plastic materials; armoured electric cables 
87.02  Public transport type, pass enger motor vehicles, bus 
8706.001  Bus chassis fitted with engines 
89.01  Cruise ships, excursion boats,  ferry-boats, cargo ships, ba rges and similar vessels for 
the transport of persons or goods 
89.04  Tugs and pusher craft 
90.17  Instruments for measuring leng th, for use in the hand (for  example measuring rods and 
tapes) 
9504.301  Games operated by coins, banknotes, bank cards, tokens or othe r means of payment, 
other than bowling alley equipment, in co mpletely and not completely knocked down 
condition falling under the HS Code 9504.39 
9613.10  Pocket lighters, gas fu elled, non-refillable 
9613.20  Pocket lighters, gas fuelled, refillable 
Unspecified  Second-hand (used/recondit ioned) motor vehicles 
Unspecified  Second-hand motor vehicle parts and accessories 
Unspecified  Other used, scrapped and second-hand goods 
25.01 Salt 
Source: MRA online information. Viewed at: http://www.mra.mu/index.php/importexport-a-
others/import/commercial-importers ; The Consumer Protection (Control of Imports) Regulations, 
First Schedule. Viewed at: 
http://commerce.gov.mu/English/Legislations/Documents/GN%20135_%202014.pdf .  
 
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