WORLD  TRADE  
ORGANIZATION  WT/TPR/S/198/Rev.1 
11 June 2008  
 
(08-2741) 
Trade Policy Review Body  
   
 
  
 
TRADE POLICY REVIEW 
 
Report by the Secretariat 
 
MAURITIUS 
 
Revision 
 
 
 
 
This report, prepared for the third Trad e Policy Review of Mauritius, has been 
drawn up by the WTO Secretariat on its own responsibility.  The Secretariat has, 
as required by the Agreement establishing the Trade Policy Review Mechanism 
(Annex 3 of the Marrakesh Agreement Establishing the World Trade 
Organization), sought clarification from Mauritius on its trade policies and 
practices. 
 
Any technical questions arising from this report may be addressed to 
Mr. Jacques Degbelo (tel: 022/739 55 83) or Ms. Ulla Kask (tel: 022/739 56 27). 
 
Document WT/TPR/G/198/Rev.1 contains the policy statement submitted by 
Mauritius. 
 
 
 
Note: This report is subject to restricted circ ulation and press embargo until the end of the first 
session of the meeting of the Trade Policy Review Body on Mauritius.  Mauritius WT/TPR/S/198/Rev.1 
 Page iii 
 
 
CONTENTS 
 
  Page 
SUMMARY OBSERVATIONS vii 
 (1) T HE ECONOMIC ENVIRONMENT  vii 
 (2) I NSTITUTIONAL FRAMEWORK  viii 
 (3) T RADE POLICY INSTRUMENTS  viii 
 (4) S ECTORAL TRADE POLICIES  x 
 (5) T RADE POLICY AND TRADING PARTNERS  xi 
I. ECONOMIC ENVIRONMENT 1 
 (1) M AJOR FEATURES OF THE ECONOMY  1 
 (2) R ECENT ECONOMIC DEVELOPMENTS  2 
 (3) T RADE AND INVESTMENT PERFORMANCE  5 
 (i) Trade in goods and services 7  (ii) Investment 10 
 (4) O
UTLOOK  11 
II. TRADE AND INVESTMENT REGIMES 12 
 (1) I NSTITUTIONAL FRAMEWORK  12 
 (2) P OLICY FORMULATION AND IMPLEMENTATION  13 
 (3) P OLICY POLICY OBJECTIVES  16 
 (4) T RADE AGREEMENTS AND ARRANGEMENTS  17  
 (i) Overview 17   (ii) WTO 18  
 (iii) Preferential tr ade agreements and arrangements 21  
 (5) F
OREIGN INVESTMENT REGIME  29 
ANNEX II.1 AID FOR TRADE 33 
III. TRADE POLICIES AND PRACTICES BY MEASURE 35 
 (1) I NTRODUCTION  35 
 (2) M EASURES DIRECTLY AFFECTING IMPORTS  36 
 (i) Customs procedures, and valuation 36  
 (ii) Tariffs, other duties, and taxes 38  (iii) Duty and tax exemptions and concessions 44  
 (iv) Rules of origin 45  
 (v) Tariff preferences 46   (vi) Import prohibitions, restrictions, and licensing 47  
 (vii) Contingency trade remedies 51  
 (viii) Technical barriers to trade (TBT) 51  (ix) Health, sanitary, phytosanitary, and environmental protection measures 55 
 (x) Government procurement 57 
 (3) M
EASURES DIRECTLY AFFECTING EXPORTS  59 
 (i) Registration and documentation 59 
 (ii) Export taxes, charges, and levies 60 WT/TPR/S/198/Rev.1 Trade Policy Review 
Page iv 
 
 
  Page 
  
 (iii) Export prohibitions, re strictions, and licensing 60 
 (iv) Export subsidies, and duty and tax concessions 60  (v) Export promotion and assistance 62 
 (vi) Other provisions 63 
 (4) M
EASURES AFFECTING PRODUCTION AND TRADE  64 
 (i) Incentives 64 
 (ii) State trading, state-owned en terprises, and privatization 64  
 (iii) Competition policy and price controls 68   (iv) Intellectual property rights 70 
IV. TRADE POLICIES BY SECTOR 73  
 (1) I
NTRODUCTION  73 
 (2) A GRICULTURE AND RELATED ACTIVITIES  74 
 (i) Overview 74 
 (ii) Key subsectors 79 
 (3) M ANUFACTURING  91 
 (4) E NERGY   95 
 (5) S ERVICES  96 
 (i) Financial services 97 
 (ii) Telecommunications 102  (iii) Transport 105 
 (iv) Tourism 109 
 (v) Professionnal services 113 
REFERENCES   117 
APPENDIX TABLES  121 
 Mauritius WT/TPR/S/198/Rev.1 
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CHARTS 
  Page 
 
I. ECONOMIC ENVIRONMENT 
I.1 Structure of merchandise trade, 2000-06 8 
I.2 Direction of merchandise trade, 2001-06 9 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
III.1 Breakdown of applied MFN rates, 2007 40 
III.2 Tariff escalation by ISIC 2-digit industry, 2007 41  
IV. TRADE POLICIES BY SECTOR 
IV.1 Mauritius' tariff by ISIC classification, 2007 93 
 
 
TABLES 
 
I. ECONOMIC ENVIRONMENT 
I.1 Mauritius at a glance, 2001-07 2 
I.2 Main economic indicators, 2001-07 3 
I.3 Balance of payments, 2001-07 5 I.4 Foreign direct investment, 2001-07 10 
 
II. TRADE AND INVESTMENT REGIMES 
II.1 Main trade-related laws and regulations, December 2007 15  
II.2 Most recent notifications to the WTO, January 2008 19 
  ANNEX II.1:  AID FOR TRADE 
II.1 Trade-related investment needs, 2006-15 34 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
III.1 Total import tax revenue, 2000-07 38  
III.2 Structure of MFN tariff, 2007 39 III.3 Summary analysis of MFN applied tariff, 2007 41  
III.4 Rules of origin under preferential trade agreements 45  
III.5 Summary analysis of MFN applied tariff and preferential tariffs, 2007 46  III.6 Import prohibitions, 2007 48 
III.7 Conditions on imports of controlled goods, November 2007 49 
III.8 Selected technical regulations, November 2007 52 
III.9 SPS measures notified, 2001-07 56 
III.10 Thresholds for major contracts, 2007 58 III.11 Controlled export goods, July 2007 60 
III.12 Export processing zones, 2000-06 61 
III.13 Purchases by the State Trading Corporation, 2000-06 65 III.14 State-owned corporations, 2007 66 
III.15 Imported commodities subject to th e maximum mark-up system, December 2007 69 
III.16 Automatic Price Mechanism (APM), October 2007 70 III.17 IPR-related statistics, 2006-07 72 WT/TPR/S/198/Rev.1 Trade Policy Review 
Page vi 
 
 
  Page 
IV. TRADE POLICIES BY SECTOR 
IV.1 Main aggregates of the agricultural sector (including fisheries), 2001-06 74 
IV.2 Agricultural production, 2001-06 75 IV.3 Food crops:  area and production, 2001-06 75 
IV.4 Parastatal bodies intervening in non-sugar agricultural activities, November 2007 77 
IV.5 Sugar production and trade, crop years 2001-06 80 IV.6 Institutions intervening in the sugar industry, 2007 82 
IV.7 Subsidies provided by the sugar industry on local market sales, 2002-06 82 
IV.8 Tobacco and cigarettes pro duction, 1998-99 and 2005-07 85 
IV.9 Livestock and dairy products, 2006 87 
IV.10 Fisheries production and trade, 2001-06 89 
IV.11 Main indicators of the manufacturing sector, 2001-07 92 IV.12 Electricity tariffs, 2007 96 
IV.13 Selected telephone and internet tariffs, 2000-06 103 
IV.14 Merchant fleet and port traffic, 2001-06 107 IV.15 Main tourism indicators, 2000-07 110 
 
 
APPENDIX TABLES 
 
I. ECONOMIC ENVIRONMENT 
AI.1 Structure of exports (including re-exports), 2001-06 123  
AI.2 Structure of imports, 2001-06 124 AI.3 Destination of exports (including re-exports), 2001-06 125   
AI.4 Origin of imports, 2001-06 126 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
AIII.1 Applied MFN tariff averages by HS2, 2007 127 
AIII.2 Incentive schemes, July 2007 131 AIII.3 Excisable goods, December 2007 135 
AIII.4 Controlled imports, November 2007 140 
 IV. TRADE POLICIES BY SECTOR 
AIV.1 Applied MFN tariffs, by ISIC Rev.2 category, 2007 142 
 
 
 
   Mauritius WT/TPR/S/198/Rev.1 
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SUMMARY OBSERVATIONS 
(1) T HE ECONOMIC ENVIRONMENT  
1. Mauritius has a relatively diversified 
economy based on its four  traditional pillars:  
sugar, textiles and clothing, tourism, and 
financial services.  This structure is the heritage of preferential access to certain key markets, as well as the incentive schemes (mainly the Export Processing Zone (EPZ) 
Scheme), aimed at export-oriented 
manufacturing.  This, together with fairly high protection granted to companies producing for the domestic market, had created an economy with elements of duality.  This economic regime has been challenged by what is known 
in Mauritius as the "triple shock", i.e. 
preference erosion following multilateral liberalization of trade in textile and clothing items, and the reform of  the EC sugar regime, 
and rising international oil prices. In response, 
Mauritius has undertaken bold reforms aimed 
at liberalizing its trade regime, thus dismantling the dualism and boosting competitiveness. The reforms also aim to transform Mauritius into a duty-free island.   
2. The reforms have begun to bear fruit, 
with real GDP growth at 5.1% on average (per 
year) since 2003, up from an average of 2.2% in 2001 and 2002.  This recent performance has been based mainly on the strong growth in the services sector and the recovery of the 
textile industry.  During most of the period 
under review, macroeconomic policies have contributed to containing inflation, to some 6.5% per year.  However, it rose to 8.9% in 2006 because of higher oil prices, an increase 
in excise duties on products such as alcoholic 
beverages and cigarettes, the reduction of subsidies on others (including rice, wheat flour and bread), an the increase in freight costs, and the depreciation of the Mauritian rupee.  The central government fiscal deficit remained 
relatively high (above 5% of GDP) throughout 
most of the period under review.  However, it is estimated to have decreased to 4.3% in 2006/07 and is expected to remain around 3.8% in 2007/08, due to the revival of 
economic growth, and increased public revenue.  Mauritius' external debt is 
manageable;  its debt service ratio is around 6% (down from 7% in 2001). 
3. Mauritius is an upper-middle-income 
country.  In its 2006 Human Development 
Report, the UNDP ranked Mauritius the highest among the sub-Saharan African countries.  Mauritius' GDP per capita in 2007 was US$5,807 (up from US$3,788 in 2001).  
Services are the most important sector in terms 
of contribution to GDP (almost 70% in 2006).  The sector is dominated by financial services and tourism;  the latter has become the single largest source of foreign-exchange earnings, before clothing and sugar (the leading agri-
industry).  The fisheries subsector remains 
small, and exploitation has been depleting traditional resources.  Manufacturing contributes about one fifth of GDP, with textiles and clothing accounting for around 
one third of manufactured production.  Efforts 
are being made to transform Mauritius into a cyber-island and make information and communication technology (ICT) the fifth pillar of the economy. 
4. The high ratio of trade in goods and 
services to GDP (around 120% on average) 
reflects the importance of external trade for Mauritius, given its small domestic market and its limited natural resources, including land.  Mauritius has traditionally run trade deficits, 
which have been occasionally offset by 
traditional surpluses on the services account.  Manufactures account for the bulk of Mauritian merchandise e xports (around 70% 
of the total value), with clothing accounting 
for some 36% of foreign exchange earnings 
from merchandise exports, followed by sugar (16%).  Mauritius' main imports include machinery and transport equipment, radio/television transmission apparatus, textiles, and chemicals. 
5. The EC is Mauritius' major trading 
partner:  it imports the bulk of Mauritius' sugar and a large share of its textiles and clothing items, and supplies around one third of Mauritius' imports.  The major destinations of 
Mauritian exports are the United Kingdom, WT/TPR/S/198/Rev.1 Trade Policy Review 
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France, and the United States.  As the bulk of 
exports are denominated in euro, the appreciation of the euro has increased the total value (in Mauritian rupees) of these exports.  
The sources of imports are more diversified.  
China has become the biggest single source supplying around 10%, followed by South Africa, and France.  Other major import sources include India and Germany.  The share 
of Middle-East countries has increased 
considerably, reflecting mainly the increase in oil prices. 
(2) I
NSTITUTIONAL FRAMEWORK  
6. The Constitution is the supreme law of 
the Republic of Mauritius, followed by Acts of 
Parliament, and secondary legislation 
(regulations, rules and orders).  Treaties, including the WTO Agreements, must be enacted into domestic law to have standing before national courts.  The legislative process 
in Mauritius is subject to some delays:  several 
laws already being prepared at the time of the previous Trade Policy Review of Mauritius in 2001, not yet been adopted or implemented.  This legislation includes, inter alia , anti-
dumping, countervailing and safeguard 
measures, competition, and veterinary 
services;  certain laws on intellectual property rights, adopted in 2002, are still not applied, and the Plant Breeders Rights Bill, drafted in 2003, has not yet been adopted.  
7. The Ministry of Foreign Affairs, 
International Trade and Cooperation, through its Trade Policy Unit (TPU), has primary responsibility for the formulation, review, and assessment of trade policies.  The Ministry 
chairs also the WTO Standing Coordination 
Committee comprising representatives from the public and private sectors.  The Committee deals with the implementation, follow-up, and coordination of trade policy issues covered by the WTO Agreements.  Specific meetings to 
discuss bilateral and regional trade issues are 
convened on a regular basis by the TPU.  The Ministry of Industry, Small and Medium Enterprises, Commerce and Cooperatives is in charge of regulating the local market, 
including issues such as import and export controls.  The Board of Investment (BOI), 
operational since March 2001, is the apex governmental agency responsible for promoting and facilitating investment.  Under 
the authority of the Ministry of Finance and 
Economic Development, the BOI aims to promote Mauritius as an international business centre.  With the ex ception of specified 
activities (mainly in the tourism subsector), 
foreigners are free to invest in almost all areas 
open to Mauritians. 
8. Mauritius is an original member of the 
WTO and grants at least MFN treatment to all its trading partners.  It is not a signatory to any of the Plurilateral Agreements but it is an 
observer to the Committee on Trade in Civil 
Aircraft.  Mauritius has also signed the Ministerial declaration on Trade in Information Technology.  As a small-island developing country with limited natural 
resources, Mauritius relies on international 
trade, and participates actively in the multilateral trading system and in various regional groupings.  It is an active defender of the interest of developing countries in general, and "small vulnerable economies" (SVES) in 
particular, and considers that improved market 
access without the capacity to produce is meaningless.  Therefore, Mauritius deems it vital for the international community to engage in supporting developing countries to 
address their supply-side constraints, improve 
the competitiveness of their goods and services, and upgrade their standards and technical regulations.  It considers that preferences cannot be seen as part of a 
permanent arrangement, and calls for concrete 
trade-related solutions to their erosion.  Mauritius is a member of, inter alia , the 
Common Market for Eastern and Southern Africa (COMESA), the Southern African Development Community (SADC), and the 
Indian Ocean Commission (IOC).    
(3) T
RADE POLICY INSTRUMENTS  
9. Since its last TPR in 2001, Mauritius 
has undertaken some major trade-related reforms.  With the aim of transforming 
Mauritius into a duty-free island, its maximum Mauritius WT/TPR/S/198/Rev.1 
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tariff rates have been reduced, and the number 
of duty-free lines increased to some 79% of all tariff lines.  This has contributed to lowering the simple average MFN tariff (including ad 
valorem  equivalents (AVEs)) from 19.9% in 
2001 to 6.6% in 2007.  The use of specific duties has, however, increased from two tariff lines in 2001 to 5.9% of total tariff lines in 2007, with their AVEs varying from 0.1% to 
277.5%.  Manufacturing (Major Division 3 of 
ISIC Revision 2) is the most tariff protected sector, with an average tariff of 6.8% and rates ranging up to 277.5%.  Protection is especially high in footwear (50.7% on average), wearing apparel (34.3%), tobacco (27.9%), knitted and 
crocheted fabrics (27.7%), sugar products 
(25.7%), and beverages (23.6%).  The tariff on agriculture, including fishing (Major Division 1 of ISIC Revision 2) averages 4.9%.  Using the WTO definition, the simple average 
tariff is 8.5% on agricultural imports (down 
from 20.5% in 2001), and 6.3% on imports of non-agricultural products (down from 19.8% in 2001).  Mauritius grants preferential tariff treatment to imports under the COMESA, SADC and IOC treaties, and on a bilateral 
basis to Pakistan. 
10. Mauritius has bound 15.7% of all its 
tariff lines, at a ceiling rate of 65% on some 1.6% of tariff lines for non-agricultural products, and at ceiling rates ranging from 
37% to 122% for all agricultural tariff lines 
(WTO definition).  Other duties and charges (ODCs) are bound at 17% on all products subject to a tariff binding commitment, with the exception of frozen boneless bovine meat, 
milk and cream, processed cheese, seed 
potatoes, peas, maize, and printed matter, on which they are bound at zero. However, the cess of MUR 0.20 per kg and the 20% Tea-Board fee, levied on imports of tea, together exceed the bound level of ODCs on this 
product.  The imposition of tariffs and ODCs 
has been reformed to conform with the MFN 
and national treatment principles of the WTO.  In 2005, Mauritius eliminated the differentiation in tariff rates depending on the 
source of imports ("scheduled", i.e. 
Commonwealth and certain major trading partners, and "non-scheduled" territories, i.e. other countries).  The same differentiation in 
the imposition of excise duties was eliminated in 2001.  In July 2006, the differences between the rates of excise duties on imports and local 
goods were also eliminated.  A VAT of 15% 
applies to both imports and domestically produced goods.   
11. Several steps have been taken to 
accelerate customs clearance, including the 
introduction of the channel system in 2003, 
and of a new - Blue - channel (in August 2007) which allows for paperless customs clearance under the Cargo Fast Track Programme.  Since 1 January 2000, Mauritius has been applying the WTO Customs 
Valuation Agreement.  It maintains non-tariff 
barriers on various grounds.  Imports of table potatoes and salt are still subject to quantitative restrictions, and numerous products remain subject to an import permit or 
ban.  Several parastatal bodies, such as the 
State Trading Corporation and the Agricultural Marketing Board, still have exclusive rights to import some  "strategic products" (including wheat flour, ration rice, petroleum products, seed potatoes, whole onions, and garlic).  The 
State intervenes in economic activities through 
several other parastatal bodies, which market or supply products or services.  
12. Export permits are required on 
products considered as "strategic" or 
"sensitive" to the economy, including meat 
products, rice, flour, and sugar, and goods eligible for preferential treatment in importing countries.  Mauritius applies no duties, taxes or charges to its exports. The investment-
promotion strategy based on a multitude of 
incentive schemes has been replaced by a new one based on a low-tax regime and promotion of targeted projects.  Nevertheless, several incentives continue to be granted to the agriculture sector under schemes such as the 
Agricultural Technology Diffusion Scheme, 
and the Freight Rebate Scheme (FRS).  The latter provides partial refunds of air freight costs to exporters of selected agricultural products.  Some new schemes have also been 
introduced (including some export promotion 
schemes). This, together with the WT/TPR/S/198/Rev.1 Trade Policy Review 
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grandfathering of companies eligible for 
defunct schemes (e.g. the EPZ Scheme), still makes the regime somewhat complex. 
13. Price controls, consisting of a fixed 
maximum price system (on imports and 
locally produced goods) and a maximum percentage mark-up system (only on imports), are still maintained on some strategic products, though the number of product groups covered 
has been decreased to eight and nine, 
respectively.  Mauritius has no competition legislation per se , but a new Competition Bill 
has been prepared.  Mauritius does not have legislation on contingency trade remedies;  it has not taken any anti-dumping, 
countervailing or safeguard actions.  The 
legislation on government procurement has been revised and a new Act, adopted in December 2006, is expected to be proclaimed shortly.  There are 25 technical regulations (up 
from 12 in 2001) applying to both imports and 
locally produced goods.  
14. Mauritius has enacted a number of 
new intellectual property laws, with the aim of bringing its legislation into conformity with the WTO Agreement on Trade-Related 
Aspects of Intellectual Property Rights 
(TRIPS).  It adopted legislation on patents, industrial designs and trade marks, and on protection against unfair practices.  Copyrights are governed by the Copyright Act 1997.  Two 
more laws - on layout designs of integrated 
circuits, and geographical indications - have also been adopted, but not yet promulgated.  No protection is granted to plant varieties;  a Plant Breeders Rights Bill, drafted in 2003,  is 
being finalized. 
(4) S
ECTORAL TRADE POLICIES  
15. Mauritius is a net-food-importing 
country.  Agriculture (consisting mainly of sugar production) continues to be an important sector in terms of its share in exports and on 
account of its linkages with other sectors.  In 
the light of decreasing prices on sugar, Mauritius' main export market, a new plan has been adopted to restructure the industry and ensure its long-term vi ability, while promoting alternative goods related to cane production.  
However, conversion of agricultural land to non-agricultural land is subject (with some exceptions) to a Land Conversion Permit and 
payment of land conversion tax.  Exemptions 
from the land conversion tax are possible when the permit has been granted for the construction or setting-up, inter alia , of 
industrial estates, business parks, shopping 
malls, technology parks, hotels, golf courses, 
health institutions, or an agri-based activity.  An attempt is also being made to transform Mauritius into a seafood hub by developing value-added fisheries and seafood-related activities.   
16. For food security purposes, Mauritius 
continues to maintain import, export, and price controls, and/or strategic reserve stocks on agricultural products, such as cereals and cereal products, animals and animal products, 
sugar, spices, vegetables, and fruits.  
Marketing boards (e.g. the Agricultural Marketing Board and the State Trading Corporation) are still in place and hold monopolies over the import of products such as seed potato, whole onions, whole garlic, 
wheat flour, and ration rice.  Incentives are 
granted to the agriculture sector to reduce production costs (e.g. input, and freight costs), though some incentives, such as those granted under the Agricultural Development Scheme, 
have been eliminated.  Quotas are maintained 
on imports of table potatoes and salt, and on exports of chilled fish.  Foreign exchange earnings from sugar exports must be sold on the local market.  Tariff protection in 
agriculture (Major Division 1 of ISIC 
Revision 2) averages 4.9% (down from 14% in 2001), with rates ranging up to 30%. 
17. The manufacturing sector has been 
dominated by textiles and clothing, followed by food production (including sugar milling, 
beverages, and tobacco), non-metallic 
minerals, and chemicals industries.  EPZ companies have accounted for the bulk of production.  Nevertheless , in order to enhance 
competitiveness in the context of rising 
production (labour) costs in Mauritius, most 
incentives granted to the sector, including Mauritius WT/TPR/S/198/Rev.1 
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under the EPZ scheme, were abolished by the 
Finance Act 2006.  In addition, nominal average tariff protection for the sector (Major Division 3 of ISIC Revision 2) has been 
lowered from 20.6% in 2001 to the current 
6.8%.  However, border protection for clothing and footwear remains high, mainly due to the introduction of specific duties with AVEs ranging up to 277.5%.  After negative average 
annual real growth during 2001-05, the sector 
seems to be recovering, with growth of around 4% in 2006-07.  Import, export, and price controls, and/or technical regulations apply to various manufactured products. 
18. The services sector is the largest 
contributor to Mauritius' GDP.  Mauritius is a 
net exporter of services.  Since its last TPR, it has undertaken reforms to strengthen its financial subsector.  Air access policy has been relaxed somewhat to give a further boost 
to tourism.  Major works have been 
undertaken at the port to increase its capacity with the aim of developing Port-Louis Harbour into a regional maritime hub.  The ICT Act 2001 established the basis for liberalization of the telecommunications 
subsector by removing the exclusivity rights 
granted to Mauritius Telecom over fixed telecom services.  In general, Mauritius' applied services regime is more liberal than its commitments under the GATS.  However, 
monopolies or exclusive rights held by state-
owned enterprises limit competition in branches such as postal services.  Measures affecting presence of natural persons are unbound.  On reciprocity grounds, Mauritius 
has maintained MFN exemptions (in financial 
services) under Article II of the GATS. 
(5) T
RADE POLICY AND TRADING 
 P ARTNERS  
19. Mauritius' participation in the 
multilateral trading system and in variousregional agreements reflects the importance of 
external trade to its economy.  Therefore, it has reacted strongly to the changing international environment by radically 
reforming its trade regime.  Major steps have 
been taken to boost competition, dismantle the dualism in the economy and improve resource allocation.  These reforms could be anchored by the extension and improvement of 
Mauritius' binding commitments on goods and 
services at the WTO. 
20. Mauritius trade regime would benefit 
from increased predictability if the gap between applied and bound rates were reduced, and the existing services 
commitments were modified to make them 
better reflect the current, more liberal regime applied in the sector.  This is particularly the case for professional services, given Mauritius' increased use of imported labour and attempt 
to attract foreign professionals.  Elimination of 
non-tariff barriers would enhance the transparency of Mauritius' trade regime.  The credibility of the latter would also benefit from bringing the other duties and charges applied to imports to their bound level, and 
accelerating the legislative process. 
21. Mauritius considers its participation in 
regional agreements as a step towards building resilience for full integration into the world economy.  Nevertheless, membership of 
various regional agreem ents, with differences 
in geographical coverage, trade liberalization agenda, provisions on rules of origin, and in goals (such as building a customs union), is difficult to manage.  Furthermore, Mauritius' 
plans to become a duty-free island would be 
difficult to reconcile with its participation in these regional agreements.