APPENDIX TABLES Mauritius WT/TPR/S/198 
 Page 123 
 
 
Table AI.1 
Structure of exports (including re-exports), 2001-06  
(US$ million and per cent) 
 2001 2002 2003 2004 2005 2006 
Total (US$ million) 1,521.4 1, 754.9 1,862.1 1,925. 3 2,004.4 2,173.8 
 (per cent) 
Total primary products 25.8 27.4 26.4 29.0 30.1 31.1 
   Agriculture 25.6 27.1 26.1 28.6 29.5 30.2 
      Food 25.1 26.6 25.7 28.1 29.0 29.7 
         0611 Sugars, beet/cane, raw, solid, no added flavou 18.3 16.2 16.2 18.4 17.2 16.2 
         0371 Fish, prepared, preserved, n.e.s. 4.1 3.9 3.9 4.2 5.4 7.3 
         0342 Fish, frozen (excluding fill ets and minced fish) 0.0 3.7 2.1 2.0 2.6 2.8 
         0019 Live animals, n.e.s. 0.6 0.6 0.8 1.1 1.5 1.2 
      Agricultural raw material 0.5 0.5 0.4 0.5 0.5 0.5 
   Mining 0.2 0.3 0.3 0.5 0.6 0.9 
      Ores and other minerals 0.2 0.2 0.3 0.3 0.5 0.7 
      Non-ferrous metals 0.0 0.0 0.0 0.0 0.0 0.1 
      Fuels 0.0 0.0 0.0 0.1 0.1 0.1 
Manufactures 74.2 72.6 73.6 70.9 69.8 68.7 
   Iron and steel 0.1 0.1 0.2 0.2 0.3 0.3 
   Chemicals 0.8 1.3 1.8 1.8 1.5 1.3 
   Other semi-manufactures 3.1 3.4 3.7 4.1 4.4 4.0 
         6672 Diamonds (excl. industrial, sorted) not mounted/set 1.9 1.9 2.1 2.2 2.2 2.0 
   Machinery and transport equipment 1.7 4.1 4.3 4.7 16.2 17.5 
      Power generating machines 0.0 0.0 0.1 0.1 0.1 0.0 
      Other non-electrical machinery 0.8 1.2 0.9 1.3 0.8 0.7 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.1 
      Office machines & telecommuni cation equipment 0.2 0.8 2.2 2.3 14.2 14.1 
         7643 Radio or television tran smission apparatus 0.0 0.5 1.8 1.8 13.3 12.1 
         7599 Parts and accessories of 751. 1, 751.2, 751.9 and 752 0. 0 0.0 0.1 0. 1 0.6 1.0 
         7527 Storage units for data processing 0.0 0.0 0.0 0.0 0.0 0.6 
      Other electrical machines 0.2 0.4 0.5 0.6 0.6 0.4 
      Automotive products 0.2 0.3 0.3 0.2 0.2 0.3 
      Other transport equipment 0.3 1.5 0.3 0.1 0.3 1.9 
         7924 Aeroplanes, etc. (excl. helicopters), >15,000 0.0 0.0 0.0 0.0 0.0 1.7 
   Textiles 6.2 3. 9 4.1 4.3 3.7 3.6 
         6511 Yarn of wool or animal ha ir (excluding wool to 0.5 0.1 0.1 0.4 0.7 0.8 
         6523 Other fabrics of 85% finished cotton <200g/m2 0.5 0.2 0.3 0.4 0.4 0.5 
   Clothing 56.6 54.1 52.6 48.8 37.1 35.5 
         8454 T-shirts, singlets a nd other vests 17.8 18.8 21.2 22.7 18.9 18.0 
         8415 Shirts 7.7 5.6 5.4 6.9 5.8 5.3 
         8453 Jerseys, pullovers, cardigans, etc. 8.8 7.4 7.1 5.5 4.1 3.7 
         8414 Trousers, bib and brace ove ralls, breeches and 8.9 8.4 6.2 3. 5 2.3 2.5 
         8437 Shirts, mens boys, kn itted or crocheted 1.5 1.6 1.5 1. 7 1.4 1.7 
         8442 Suits, ensembes, jackets, dresses, etc. 1.0 0.7 0.9 0.9 0.7 0.7 
   Other consumer goods 5.6 5.6 6.9 7.0 6.6 6.6 
         8973 Jewellery of gold, silver or platinum metals (except 
 watches) 1.4 1.3 1.4 1.7 1.6 1.4 
         8987 Records and other recorded  media (not magnetic) 0.0 0.1 0.8 0.0 0.0 0.8 
         8921 Printed books, pamphlets, maps, etc.  0.3 0.2 0.3 0.5 0.5 0.5 
Other 0.0 0.0 0.0 0.1 0.1 0.1 
   Gold 0.0 0.0 0.0 0.0 0.1 0.1 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. WT/TPR/S/198 Trade Policy Review 
Page 124 
 
 
Table AI.2 
Structure of imports, 2001-06  
(US$ million and per cent) 
 2001 2002 2003 2004 2005 2006 
Total (US$ million) 1,991.8 2, 168.1 2,389.5 2,780. 1 3,160.1 3,643.3 
 (per cent) 
Total primary products 30.5 32.6 31.2 34.0 36.0 36.3 
   Agriculture 18.2 21.1 19.4 19.8 18.6 18.6 
      Food 15.7 18.9 17.4 17.5 16.7 16.5 
         0342 Fish, frozen (excluding fill ets and minced fish) 2.1 5.1 3.0 3.4 3.9 5.1 
         0222 Milk concentrated or sweetened 1.6 1.4 1.4 1.3 1.3 1.0 
         0423 Rice, milled, semi-milled 1.1 1.1 1.0 1.2 0.9 0.8 
         0412 Other wheat (including spelt)  and meslin, unmilled 0.9 1.1 1.1 0.7 1.0 0.8 
         0989 Food preparations, n.e.s. 0.8 0.8 0.8 0.8 0.7 0.7 
         0612 Other beet, cane and chemically pure sucrose, solid 
 form 0.1 0.0 0.4 0.3 0.4 0.6 
      Agricultural raw material 2.4 2.1 2.0 2.3 1.9 2.1 
         2631 Cotton (other than linters), not carded or combed 0.9 0.5 0.7 1.0 0.7 0.9 
   Mining 12.3 11.5 11.8 14.1 17.4 17.8 
      Ores and other minerals 0.6 0.6 0.3 0.3 0.3 0.3 
      Non-ferrous metals 0.5 0.6 0.6 0.7 0.7 0.8 
      Fuels 11.2 10.3 10.9 13.1 16.4 16.8 
         3425 Butanes, liquefied 0.9 0.8 0.8 0.8 1.1 1.1 
         3212 Other coal, whether or pulve rized, not agglomerated 0.7 0.5 0.5 0.7 0.8 0.8 
Manufactures 69.3 67.2 68.5 65.8 63.7 63.4 
   Iron and steel 1.9 2.1 2.4 2.5 2.4 2.1 
   Chemicals 8.2 7.7 8.7 8.4 7.9 7.1 
         5429 Medicaments, n.e.s. 1.4 1.4 1.5 1.7 1.4 1.4 
   Other semi-manufactures 9.5 10.3 10.4 10.6 9.6 8.7 
         6612 Portland cement and similar hydraulic cements 1.2 1.2 1.1 1.5 1.4 1.2 
         6672 Diamonds (excl. industrial, sorted) not mounted/set 1.1 1.3 1.6 1.5 1.4 1.2 
   Machinery and transport equipment 22.6 21.3 22.4 23.6 28.1 31.1 
      Power generating machines 0.4 0.5 0.6 0.6 0.3 1.0 
      Other non-electrical machinery 6.4 7.3 6.5 7.8 6.4 5.7 
         Agricultural machinery and tractors 0.2 0.2 0.3 0.3 0.2 0.2 
      Office machines & telecommuni cation equipment 4.3 4.2 5.5 5.6 12.6 11.7 
         7643 Radio or television tran smission apparatus 0.4 0.6 2.0 2.2 9.1 7.8 
         7599 Parts and accessories of 751. 1, 751.2, 751.9 and 752 0. 7 0.6 0.6 0. 6 0.8 1.0 
      Other electrical machines 2.7 2.7 3.0 3.2 2.9 2.3 
      Automotive products 4.6 4.0 4.1 5.2 4.4 3.8 
         7812 Motor vehicles for the transport of persons, n.e.s. 2.4 2.1 2.1 3.1 2.4 2.1 
         7821 Goods vehicles 1.2 0.9 1.0 1.2 1.0 0.9 
      Other transport equipment 4.1 2.7 2.8 1.3 1.6 6.7 
         7924 Aeroplanes, et c. (excl. helicopters), >15,000 kg 
 unladen 1.9 0.7 1.6 0.0 0.0 5.9 
   Textiles 18.5 16. 1 15.0 12.0 8.0 7.3 
         6513 Cotton yarn, excluding thread 6.5 5.2 5.1 4.4 2.5 2.7 
         6523 Other fabrics of 85% finished cotton <200g/m2 0.7 0.9 1.3 1.7 1.3 1.1 
   Clothing 1.0 1.2 1.2 1.2 1.3 1.0 
   Other consumer goods 7.6 8.6 8.5 7.5 6.5 6.1 
         8973 Jewellery of gold, silver or platinum metals (except 
 watches) 0.6 0.8 0.6 0.8 0.6 0.6 
Other 0.2 0.2 0.3 0.3 0.3 0.3 
   Gold 0.2 0.2 0.2 0.3 0.3 0.3 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. Mauritius WT/TPR/S/198 
 Page 125 
 
 
Table AI.3 
Destination of exports (including re-exports), 2001-06  
(US$ million and per cent) 
 2001 2002 2003 2004 2005 2006 
Total (US$ million) 1,521.4 1, 754.9 1,862.1 1,925. 3 2,004.4 2,173.8 
   (per cent)  
  America 20.5 20.2 18.1 15.3 10.0 8.8 
    United States 19.8 19.6 17.5 14.8 9.6 8.3 
    Other America 0.6 0.6 0.6 0.5 0.4 0.4 
              
  Europe 68.5 66.7 67.8 70.0 67.6 64.5 
    EC(25) 67.3 65.6 66.4 68.4 66.1 63.3 
      United Kingdom 31.3 29.7 30.8 33.1 32.0 32.4 
      France 20.4 22.4 21.6 20.4 17.4 15.6 
      Italy 3.7 3.7 3.7 4.1 5.7 4.0 
      Spain 1.6 1.3 1.3 1.6 2.8 3.6 
      Belgium 1.7 1.7 1.8 2.6 2.6 2.7 
      Germany 3.7 3.0 3.0 2.4 1.8 1.9 
      Netherlands 1.8 1.6 1.6 1.7 1.2 1.3 
      Denmark 0.1 0.2 0.4 0.3 0.2 0.3 
      Portugal 1.7 1.0 1.3 1.4 0.9 0.3 
    EFTA 1.1 1.0 1.1 1.2 1.1 1.0 
      Switzerland 1.0 0.9 1.0 1.2 1.1 1.0 
    Other Europe 0.0 0.1 0.3 0.4 0.4 0.1 
              
  Commonwealth of Independent Stat es (CIS) 0.0 0.0 0.0 0.0 0.1 0.1 
              
  Africa 9.1 7.7 10.0 9.0 9.1 8.9 
      Madagascar 6.2 3.9 6.3 5.1 5.7 4.8 
      South Africa 0.8 1.1 1.5 1.5 1.3 2.2 
      Seychelles 0.3 0.7 0.5 0.6 0.7 0.7 
              
  Middle East 0.3 0.2 0.3 1.6 8.7 11.7 
      United Arab Emirates 0.1 0.1 0.2 1.5 8.6 11.4 
              
  Asia 1.7 5.1 3.8 4.0 4.4 6.0 
    China 0.1 0.5 0.4 0.3 0.3 0.2 
    Japan 0.5 1.5 0.9 0.8 0.9 0.8 
    Six East Asian traders 0.5 2.2 1.7 1.1 2.0 2.9 
      Chinese Taipei 0.0 0.2 0.1 0.1 0.8 1.7 
      Malaysia 0.0 0.1 0.4 0.1 0.2 0.3 
      Hong Kong, China 0.2 1.0 0.4 0.3 0.3 0.3 
    Other Asia 0.6 0.9 0.9 1.8 1.2 2.1 
      Fiji 0.0 0.0 0.0 0. 0 0.0 0.7 
      India 0.1 0.2 0.3 0.9 0.4 0.6 
              
  Other 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. WT/TPR/S/198 Trade Policy Review 
Page 126 
 
 
Table AI.4 
Origin of imports, 2001-06  
(US$ million and per cent) 
 2001 2002 2003 2004 2005 2006 
Total (US$ million) 1,991.8 2, 168.1 2,389.5 2,780. 1 3,160.1 3,643.3 
  (per cent)  
  America 5.0 5.5 4.7 4.4 4.1 3.6 
    United States 3.1 3.2 2.6 2.3 2.2 2.0 
    Other America 1.9 2.3 2.1 2.1 1.9 1.5 
              
  Europe 30.2 29.2 30.4 28.5 32.2 36.0 
    EC(25) 27.8 27.5 28.8 26.4 30.7 34.6 
      France 9.4 11.1 12.0 9.1 7.6 14.3 
      Germany 5.4 3.4 3.2 3.7 4.1 4.0 
      Hungary 0.0 0.2 0.4 0.3 2.3 3.5 
      Italy 3.3 3.2 3.2 3.2 2.6 2.6 
      United Kingdom 3.6 3.6 3.3 3.1 2.8 2.5 
      Finland 0.1 0.2 1.2 1.1 4.8 2.4 
      Spain 2.1 1.8 1.7 1.9 2.2 2.0 
      Belgium 1.4 1.4 1.4 1.8 1.6 1.5 
    EFTA 2.2 1.6 1.4 1.9 1.2 1.1 
      Switzerland 2.2 1.5 1.4 1.9 1.2 1.1 
    Other Europe 0.1 0.1 0.1 0.2 0.3 0.3 
              
  Commonwealth of Independent Stat es (CIS) 0.4 0.2 0.4 0.0 0.0 0.1 
              
  Africa 18.2 17.8 17.0 15.3 12.0 11.1 
      South Africa 13.8 12.6 12.1 11.2 8.6 7.3 
              
  Middle East 6.2 7.6 7.8 10.4 13.5 8.4 
      Saudi Arabia 1.9 2.3 2.5 1.9 3.9 3.5 
      United Arab Emirates 1.8 2.7 0.7 2.3 3.8 2.9 
      Bahrain 1.7 1.7 3.9 5.3 5.2 1.2 
              
  Asia 40.0 39.7 39.6 41.3 38.2 40.9 
    China 7.1 8.4 8.4 9.2 9.8 8.6 
    Japan 3.7 3.5 3.5 4.0 3.6 2.8 
    Six East Asian traders 12.1 12.2 11.4 9.7 9.7 8.5 
      Malaysia 2.9 2.8 3.0 3.0 2.9 2.6 
      Chinese Taipei 1.8 2.2 1.8 1.6 1.8 2.0 
      Thailand 1.6 1.5 1.5 1.5 1.6 1.5 
    Other Asia 17.1 15.6 16.4 18.3 15.1 21.0 
      India 8.0 7.3 8.2 9.1 6.9 13.6 
      Australia 4.1 4.0 3.2 3.7 2.9 2.7 
      Indonesia 2.3 1.9 1.7 2.0 2.3 2.0 
      Pakistan 1.6 1.3 1.5 1.5 1.1 1.1 
              
  Other 0.1 0.1 0.1 0.1 0.0 0.0 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. 
 
 
 
 
 
 
 
 Mauritius WT/TPR/S/198 
 Page 127 
 
 
Table AIII.1 
Applied MFN tariff averages by HS2, 2007 
 
 Code  
 Description No. of 
lines No. of 
lines used Average 
tariff 
(%) Range (%) Std-
dev 
(%) Imports 2006 
(US$ million) 
 Total/Average 6,238 6,198 6.6 0-277.5 18.7 3,643.3 
01 Live animals 25 24 14.2 0-30 11.0 10.8 
02 Meat and edible meat offal 58 58 15.8 0-30 13.6 30.4 
03 Fish and crustaceans, molluscs and other aquatic 
invertebrates 106 106 0.1 0-15 1.5 202.7 
04 Dairy produce;  birds' eggs;  natural honey;  edible 
products of animal origin , not elsewhere specified 
or included 30 30 4.0 0-30 10.4 58.6 
05 Products of animal origin, not elsewhere specified 
or included 18 18 0.0 0.0 0.0 2.0 
06 Live trees and other plants;  bulbs, roots and the 
like;  cut flowers a nd ornamental foliage 16 16 9.4 0-30 14.4 0.5 
07 Edible vegetables and certain roots and tubers 59 59 6.5 0-15 7.4 18.8 
08 Edible fruit and nuts;  peel  of citrus fruit or melons 55 55 5.2 0-15 7.2 16.8 
09 Coffee, tea, maté and spices 47 47 5.1 0-30 7.2 3.3 
10 Cereals 16 16 0.0 0.0 0.0 73.5 
11 Products of the milling industry;  malt;  starches;  
insulin;  wheat gluten 28 28 0.5 0-15 2.8 3.2 
12 Oil seeds and oleaginous fruits;  misc grains, seeds 
and fruit;  industrial or medicinal plants;  straw and fodder 38 38 0.0 0.0 0.0 2.8 
13 Lac;  gums, resins and other vegetable saps and 
extracts 10 10 0.0 0.0 0.0 0.6 
14 Vegetable plaiting materials;  vegetable products 
not elsewhere specified or included 5 5 0.0 0.0 0.0 0.5 
15 Animal or vegetable fats a nd oils and their cleavage 
products;  prepared edible fats;  animal or vegetable 
waxes 46 46 2.3 0-15 4.4 26.1 
16 Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates 32 32 9.4 0-30 14.1 16.3 
17 Sugars and sugar confectionery 16 16 15.0 0-30 15.5 24.9 
18 Cocoa and cocoa preparations 12 12 7.5 0-30 13.6 7.7 
19 Preparations of cereals, flour, starch or milk;  pastry 
cooks' products 27 27 7.2 0-30 12.0 22.2 
20 Preparations of vegetables, fruit, nuts or other parts 
of plants 55 55 17.5 0-30 8.0 14.2 
21 Miscellaneous edible preparations 23 23 5.9 0-30 8.7 25.6 
22 Beverages, spirits and vinegar 64 64 24.8 0-30 11.1 21.2 
23 Residues and waste from the food industries;  
prepared animal fodder 25 25 1.8 0-15 5.0 12.7 
24 Tobacco and manufactured tobacco substitutes 17 17 28.2 0-30 7.3 8.9 
25 Salt;  sulphur;  earths and stone;  plastering 
materials, lime and cement 81 81 2.0 0-15 5.2 49.2 
26 Ores, slag and ash 37 37 0.0 0.0 0.0 0.1 
27 Mineral fuels, mineral oils and products of their 
distillation;  bituminous substances;  mineral waxes 52 52 0.0 0.0 0.0 613.1 
28 Inorganic chemicals;  organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 176 176 0.0 0.0 0.0 12.3 
29 Organic chemicals 379 379 0.9 0-30 5.0 12.5 
30 Pharmaceutical products 33 33 0.0 0.0 0.0 59.2 
Table AIII.1 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 128 
 
 
 
 
Code  
 
Description No. of 
lines No. of 
lines 
used Average 
tariff 
(%) Range (%) Std-
dev 
(%) Imports 2006 
(US$ million) 
31 Fertilizers 23 23 0.0 0.0 0.0 14.9 
32 Tanning or dyeing extracts;  tannins and their 
derivatives;  dyes, pigmen ts and other colouring 
matter;  paints and varnishes;  putty and other mastics;  inks 54 54 3.3 0-30 9.5 21.3 
33 Essential oils and resinoids;  perfumery, cosmetic or 
toilet preparations soap, organic surface-active agents, washing preparations, lubricating 
preparations, artificial waxes, prepared waxes, 
polishing or scouring preparations, candles and similar article 34 34 14.1 0-30 14.7 27.2 
34 Soap, organic surface-ac tive agents, washing 
preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring 
preparations, candles and similar articles, modelling 
pastes, dental waxes and dental preparations with a basis 27 27 9.4 0-30 13.9 12.4 
35 Albuminoidal substances;  modified starches;  
glues;  enzymes 16 16 0.0 0.0 0.0 4.7 
36 Explosives;  pyrotechnic products;  matches;  
pyrophoric alloys;  certain combustible preparations 10 10 24.0 0-30 12.6 0.6 
37 Photographic or cinematographic goods 37 37 0.0 0.0 0.0 8.6 
38 Miscellaneous chemical products 101 101 0.4 0-30 3.3 34.9 
39 Plastics and articles thereof 164 164 3.1 0-30 7.1 94.5 
40 Rubber and articles thereof 110 110 6.0 0-30 11.2 23.7 
41 Raw hides and skins (other than furskins) and 
leather 37 37 0.0 0.0 0.0 4.3 
42 Articles of animal gut (o ther than silk-worm gut) 25 25 9.6 0-30 14.3 8.0 
43 Furskins and artificial fur;  manufactures thereof 12 12 0.0 0.0 0.0 0.2 
44 Wood and articles of wood;  wood charcoal 93 93 3.7 0-30 7.1 32.3 
45 Cork and articles of cork 10 10 1.5 0-15 4.7 0.1 
46 Manufactures of straw, of esparto or of other 
plaiting materials;  basketware and wickerwork 11 11 15.0 15.0 0.0 0.5 
47 Pulp of wood or of other fibrous cellulosic material;  
recovered (waste and scra p) paper and paperboard 21 21 0.0 0.0 0.0 0.6 
48 Paper and paperboard;  ar ticles of paper pulp, of 
paper or of paperboard 122 122 6.0 0-30 11.7 56.3 
49 Printed books, newspapers, pictures and other 
products of the printing industry;  manuscripts, 
typescripts and plans 32 32 2.8 0-30 8.9 17.1 
50 Silk 9 9 0.0 0.0 0.0 0.5 
51 Wool, fine or coarse animal hair;  horsehair yarn 
and woven fabric 38 38 0.0 0.0 0.0 29.8 
52 Cotton 124 124 0.0 0.0 0.0 189.1 
53 Other vegetable textile fibres;  paper yarn and 
woven fabrics of paper yarn 23 23 0.0 0.0 0.0 1.5 
54 Man-made filaments 70 70 0.0 0.0 0.0 20.9 
55 Man-made staple fibres 107 107 0.0 0.0 0.0 24.2 
56 Wadding, felt and nonwovens;  special yarns;  
twine, cordage, ropes and cables and articles thereof 42 42 3.2 0-30 9.1 5.7 
57 Carpets and other textile floor coverings 21 21 15.0 15.0 0.0 3.7 
58 Special woven fabrics;  tufted textile fabrics;  lace;  
tapestries;  trimmings;  embroidery 40 40 0.0 0.0 0.0 22.1 
59 Impregnated, coated, cove red or laminated textile 
fabrics;  textile articles of a kind suitable for 
industrial use 29 29 1.0 0-15 3.9 6.1 
Table AIII.1 (cont'd) Mauritius WT/TPR/S/198 
 Page 129 
 
 
 
 
Code  
 
Description No. of 
lines No. of 
lines 
used Average 
tariff 
(%) Range (%) Std-
dev 
(%) Imports 2006 
(US$ million) 
60 Knitted or crocheted fabrics 43 43 0.0 0.0 0.0 6.7 
61 Articles of apparel and clothing accessories, knitted 
or crocheted 228 199 33.7 0-277.5 47.3 7.2 
62 Articles of apparel and clothing accessories, not 
knitted or crocheted 288 279 36.1 0-162.2 39.6 25.4 
63 Other made up textile articles;  sets;  worn clothing 
and worn textile articles;  rags 63 63 11.7 0-30 13.3 8.1 
64 Footwear, gaiters and the like;  parts of such articles 78 77 51.2 0-271.1 58.9 13.3 
65 Headgear and parts thereof 9 9 23.3 0-30 13.2 0.9 
66 Umbrellas, sun umbrellas, walking-sticks, seat-
sticks, whips, riding-crops and parts thereof 6 6 15.0 0-30 16.4 0.5 
67 Prepared feathers and down and articles made of 
feathers or of down;  artificial flowers;  articles of human hair 10 10 6.0 0-30 12.6 0.6 
68 Articles of stone, plaster, cement, asbestos, mica or 
similar materials 65 65 10.2 0-30 12.5 8.2 
69 Ceramic products 35 35 8.3 0-30 8.2 19.9 
70 Glass and glassware 76 76 7.4 0-30 11.1 13.6 
71 Natural or cultured pearls, precious or semi-precious 
stones, precious metals, metals clad with precious metal, and articles thereof;  imitation jewellery;  
coin 57 57 0.0 0.0 0.0 99.7 
72 Iron and steel 239 239 0.9 0-30 3.9 64.3 
73 Articles of iron or steel 167 167 2.0 0-30 5.6 60.2 
74 Copper and articles thereof 57 57 1.1 0-15 3.9 6.7 
75 Nickel and articles thereof 18 18 0.0 0.0 0.0 0.0 
76 Aluminium and articles thereof 43 43 2.1 0-30 6.2 23.7 
78 Lead and articles thereof 8 8 0.0 0.0 0.0 0.1 
79 Zinc and articles thereof 9 9 0.0 0.0 0.0 3.7 
80 Tin and articles thereof 5 5 0.0 0.0 0.0 0.1 
81 Other base metals;  cermets;  articles thereof 48 48 0.0 0.0 0.0 0.0 
82 Tools, implements, cutlery, spoons and forks, of 
base metal;  parts thereof of base metal 68 68 0.0 0.0 0.0 8.8 
83 Miscellaneous articles of base metal 40 40 2.3 0-30 6.4 18.0 
84 Nuclear reactors, boilers, machinery and mechanical 
appliances;  parts thereof 526 526 0.8 0-30 4.4 328.0 
85 Electrical machinery and equipment and parts 
thereof;  sound recorders and reproducers, television image and sound recorders and reproducers, and 
parts and accessories of such articles 314 314 5.1 0-30 9.6 432.7 
86 Railway or tramway locomotives, rolling-stock and 
parts thereof;  railway or tramway track fixtures and 
fittings and parts thereof;  mechanical (including 
electro-mechanical) traffic signalling equipment of all kinds 23 23 0.0 0.0 0.0 0.0 
87 Vehicles other than railway or tramway rolling-
stock, and parts and accessories thereof 219 219 4.8 0-30 9.4 146.7 
88 Aircraft, spacecraft, and parts thereof 15 15 0.0 0.0 0.0 224.4 
89 Ships, boats and floating structures 18 18 0.0 0.0 0.0 2.0 
90 Optical, photographic, cinematographic, measuring, 
checking, precision, medical or surgical instruments and apparatus;  parts and accessories thereof 164 164 1.0 0-15 3.8 39.3 
91 Clocks and watches and parts thereof 54 54 0.0 0.0 0.0 11.7 
92 Musical instruments;  parts and accessories of such 
articles 17 17 0.0 0.0 0.0 0.5 
Table AIII.1 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 130 
 
 
 
 
Code  
 
Description No. of 
lines No. of 
lines 
used Average 
tariff 
(%) Range (%) Std-
dev 
(%) Imports 2006 
(US$ million) 
93 Arms and ammunition;  parts and accessories 
thereof 22 22 27.3 0-30 8.8 0.1 
94 Furniture;  bedding, mattresses, mattress supports, 
cushions and similar stuffed furnishings;  lamps and lighting fittings, not elsewhere specified or 
included;  illuminated signs, illuminated name-
plates 68 68 14.3 0-30 12.8 23.5 
95 Toys, games and sports requisites;  parts and 
accessories thereof 48 48 5.6 0-30 8.5 13.8 
96 Miscellaneous manufactured articles 55 55 3.3 0-30 9.0 14.3 
97 Works of art, collectors' pieces and antiques 7 7 0.0 0.0 0.0 0.3 
Source : WTO Secretariat estimates, based on data provided by the Mauritian authorities; import data from UNSD, 
Comtrade database. Mauritius WT/TPR/S/198 
 Page 131 
 
 
Table AIII.2 
Incentive schemes, as at July 2007 
 
Titles objectives, and access criteria  
 
Main incentives 
Export Enterprise Scheme   
Promotion by export-oriented enterprises in generala  
All manufactured goods for exports  No customs duty or VAT on raw materials and equipment 
Produce of deep sea fishing (including fresh or frozen fish) Corporate tax of 15%, 
No tax on dividends 
Printing and publishing as well as associated operations No capital gains tax, 
Free repatriation of profits, dividends and capital 
Information technology activities 60% remission of cust oms duties on buses of 15-25 seats used for the 
transport of workers 
Agro industries Exemption from payment of half the normal registration free on 
purchase of land and buildings by new industrial enterprises 
Export-oriented enterprises 50% relief on pers onal income tax for two expatriate staff 
Promotion of spinning, weaving, dyeing and knitting companies specificallyb 
Spinning, weaving, dyei ng and knitting companies 
Companies having started their opera tions on or before 30 June 2006 
are exempted from corporate tax for 10 years 
Companies having started their ope rations between 1 July 2006 and 30 
June 2008 are exempted from corporate tax up to 30 June 2016 
Companies investing at least MUR 60 million or at least 20% in the 
capital of a spinning company, and companies investing at least MUR 10 million or at least 20% in the capital of a weaving, dyeing or knitting factory company (w hichever is higher) benefit from tax credits 
as follows:  either, for each of the th ree subsequent  income years, an 
equal amount of 15% of the amount act ually paid in cash;  or, for each 
of the 5 subsequent income years, an equal amount of 10% of the 
amount actually paid in cash 
Export Promotion   
Encouraging enterprises traditionally geared towards the domestic market to diversify into export marketsc 
Any company engaged in the export of goods and services 
which is not a tax incentive company Tax credit by way of deduction from income tax otherwise payable by 
the company (the credit being determined by the percentage of qualifying export sales to total turnover);  however, the rate of income 
tax payable after the tax credit should not fall below 15% 
Pioneer Status Enterprise Scheme   
Encouraging transfer of technology and creation of new support in dustries for high value added sector, development of priority sectors 
and pioneer services;  and allowing operators to export and sell services on local marketd 
. Activities involving technology and skills above average existing in Mauritius and likely to enhance industrial and 
technological development 
Applicant companies may come under one of three broad 
categories: (a)  new technology , (b)  support industries and 
(c)  service industries No customs duty or VAT on scheduled equipment or materials 
15% corporate tax 
No tax on dividends 
Free repatriation of profits, dividends and capital 
Strategic Local Enterprise Scheme    
Promotion of the economic, industrial and technological development of Mauritiusd 
Local manufacturing enterprises manufacturing for the local 
market and engaged in an activity likely to promote and 
enhance the economic, indus trial and technological 
development of Mauritius  15% corporate tax 
No tax on dividends 
Modernization and Expansion Scheme   
Acceleration of the modernization, expans ion and diversification of existing manufactu ring enterprises through investments into  
automation, improved technology, comput erization and pollution control technologyd 
Investment in productive machin ery and equipment such as 
automation equipment and processes and computer 
applications to industrial design, manufacture and maintenance (CAD/CAM) 
Investment in anti-pollution and environment protection 
technology to be made within tw o years of date of issue of 
certificate  No customs duty on production equipment 
Income tax credit of 10% (spread over  three years) of investment in 
new plant and machinery, provided at least MUR 10 million are spent 
and this occurs within two years of da te of issue of certificate.  (This is 
in addition to existing capital allo wances, which amount to 125% of 
capital expenditures). Enterprise s incurring expenditure on anti-
pollution machinery or plant benefit fr om a further incentive, i.e. an 
initial allowance of 80% in stead of the normal 50% 
 Table AIII.2 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 132 
 
 
 
Titles objectives, and access criteria  
 
Main incentives 
Industrial Building Scheme   
Encouraging the construction of industrial buildings with floor space exceeding 1,000 m2 
Construction for letting purposes of industrial buildings or 
levels thereof, provided floor space is at least 1,000 m2 
Special conditions:  the applicant can only be a company 
intending to erect an industrial building to be let to the holder of a certificate (other than an  industrial building enterprise 
certificate) issued under this Act or  to an enterprise engaged in 
the manufacturing or processing of goods or materials except the milling of sugar  15% corporate tax 
No tax on dividends 
Registration dues for land pur chase:  50% exemption 
Disapplication of the Landlord and Tenant Act, i.e. rent control 
Small and Medium Enterprises Scheme   
Promotion of the development and integration of SME in the industrial landscaped 
Any manufacturing activity, including repair, packing and 
assembly of inputs into finished or semi-finished goods, 
provided the aggregate CIF value of production equipment 
does not exceed MUR 10 million  No customs duty on production equipment 
15% corporate tax 
Concessionary loan schemes in orde r to facilitate access to finance 
Human Resource Development Council   
Technical and vocational training  
All firms, mainly in textiles, electronics, jewellery, footwear, 
hotel and catering, printing and information technology.  Costs 
are shared by the Government and the private sector  75% of approved training costs are reimbursed, part of it directly from 
IVTB and the rest through tax deductions.e 
The IVTB is funded through a training levy paid by employers set at 1% of the payroll through the National Pension Fund 
Export Service Zone   
Development of marketing services and expertise in support of m anufacturing sector.  Other activ ities:  translation works, cons ultancy 
servicesd 
Export oriented service companie s, such as accountancy, law, 
medicine, international marketing, quality testing, pre-
shipment services, civil engineering, management 
consultancy, re-insurance, en trepôt trade, transhipment  15% corporate tax, exemption from payment of income tax on 
dividends 
No customs duty on office equipment 
 
Global Business   
Promoting the development in the Global Business sector   
Conduct of business with non-residents  For incentives granted to Global Business Companies 1 and 2, see 
Chapter II(5) 
Freeport   
Convert Mauritius into a major regional distribution, transhipm ent and marketing centre through development of international tr ade 
Freeport activities are: warehous ing and storage;  breaking 
bulk;  sorting, grading, clean ing and mixing;  labelling, and 
packing;  light assembly;  minor processing;  ship building, 
repairs and maintenance of ship s and aircrafts;  storage, 
maintenance and repairs of empty containers;  freight 
forwarding services;  quality cont rol and inspection services;  
and export and re-export oriented  airport and seaport based 
activities  No corporate tax (corporate tax exemption has been terminated by 
Finance Act 2006, effective 1 July 2009) 
Dividends non taxable 
Complete exemption from payment of customs duty, excise duty and 
VAT on:  all machinery, equipment and materials imported into a 
freeport zone for exclusive use of  the freeport activities;  all goods 
destined for export or re-export All goods and services supplied by a registered person under the Value 
Added Tax Act exclusively for the freeport activities are subject to 
value added tax at zero-rate Reduced port handling charges for all goods destined for re-export Free repatriation of profits 
Access to offshore banking facilities. 
100% foreign ownership  
Possibility to sell a percentage of goods on the local market. 
Preferential market access  
No exchange control 
Stock Exchange   
The Mauritius Stock Exchange, one of the most modern in 
sub-Saharan Africa is accessible to foreign investors.  There is no restriction for repatriation of  capital, dividends and interest  15% corporate tax for approve d investment institutions 
Dividends received from listed companies or subsidiaries are exempt from income tax 
 Table AIII.2 (cont'd) 
  Mauritius WT/TPR/S/198 
 Page 133 
 
 
 
Titles objectives, and access criteria  
 
Main incentives 
 Depending on the entity, interest r eceived on bonds/debentures listed 
on the Stock Exchange, and gains or profits derived from the sale of 
units or of securities quoted on the O fficial List of the Stock Exchange 
are exempted from income tax 
 Companies buying newly-issued shares of a listed company are 
allowed to tax credit of 10% (by way of deduction from their income 
tax payable for that income year and for each of the 2 subsequent income years) on total amount of sh ares purchased in cash; deductions 
should not exceed MUR 300,000 in any income year; the aggregate 
amount of tax credit is limited to the amount that will not reduce the 
tax liability of the company to less th an 15% of the ch argeable income 
Individuals contributing to investment clubs or to new shares issued by 
listed companies can deduct from their net income 40% of the amount invested during the income period or MUR 75,000, whichever the 
lesser; where in an income year, the 40% of the net amount invested 
exceeds MUR 75,000, the excess can be deducted in the following two succeeding income years 
Agriculture Development Scheme (ADS)    
Consolidating the base of agricultural sector and includes 
support to derocking, mechanica l harvesting, food processing 
projects and use of bagasse in energy productiond 15% corporate tax 
Exemption from payment of income tax on dividends 
Free repatriation of capital, profits, and dividends 
Complete exemption from payment of customs duty on machinery, equipment and spare parts Exemption from payment of 50% of the normal registration fee on land 
and buildings purchased by the new enterprise 
Hotel Management Schemed   
 15% corporate tax 
Tax free dividends for ten years 
Free repatriation of profits, dividends and capital subject to original 
investment being received "A" status from the Bank of Mauritius Term loans and overdraft at preferential rates 
Hotel Development Schemed  
Hotel Development Certificates are granted to investors for 
hotel projects in Mauritius and Rodrigues  15% corporate tax   
Tax free dividends for ten years 
Exemption of customs duty on impor tation of equipment as per the 
approved list 
Free repatriation of profits, dividends and capital subject to original 
investment being received "A" status from the Bank of Mauritius 
 Term loans and overdraft at preferential rates. 
Integrated Resort Scheme  
Attract high net-worth non-citizens into Maur itius by allowing them to acquire  reso rt and residential property under the Schem e 
The minimum investment of US$500,000 is required. The 
acquisition of the immovable property may be made also on the basis of a plan, or during the construction    
The extent of the land  in resp ect of each villa can not exceed 
0.5276 hectares. 
The amount of investment has to be transferred in U.S. dollars 
through any reputable bank listed in the Banking Almanach 
which is recognised by the Bank of Mauritius Grants resident status to the non- citizen acquiring the property and to 
the spouse and dependents  
The resident status is valid as long as the non-citizen holds the property The fixed duty (Land Registration Du ty) of US$70,000, is included in 
the US$500,000.  
 
Regional Headquarters Scheme   
Favouring the establishment of companies wish ing to provide headquarters services to re lated corporations in countries of the r egiond 
Provision of headquarters services to related corporations in 
countries of the region, such as administration and 
management, business planning and co-ordination, 
procurement of raw materials and components, corporate finance advisory services, logis tic services, training, marketing 
and sales, R&D services a nd product development and any 
other related services Ten year tax holiday on foreign-sourced income and a 15% corporate 
tax thereafter 
Tax-free dividends 
Duty-free import of office furniture  equipment and personal belongings 
of expatriate employees 
Duty-free import of a maximum of two cars for expatriate staff 
Concessionary personal income ta x for two expatriates and non- 
resident Mauritian employees for the first four years of employment 
Other incentives on a case to case basis 
 Table AIII.2 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 134 
 
 
 
Titles objectives, and access criteria  
 
Main incentives 
Permanent Residence Scheme (PRS)    
Encourage investmentsd  
Investment of a minimum of US$500,000 in any qualifying 
business activity Qualifying business activities 
includes manufacturing, tourism,  financial services, agro-
industry/agriculture, fishing and marine resources, and operational headquarters of mu ltinational companies, freeport 
operations, IT, concession pr ojects, and film production 
Investment of the same am ount in a special Permanent 
Resident Investment Fund esta blished by the Ministry of 
Finance for the purpose  Grant of permanent resident status to: 
(a) Foreign investor (b) Spouse of investor, 
(c) Child, stepchild or lawfully adopted child under the age of 18 
(d) The immediate wholly dependent next of kin (up to a maximum  of three) of investor who is single and without children 
(e) Any child or next of kin of foreign investor or of his spouse (other 
 than  those specified in (c) a nd (d) above), provided that a deposit 
 of US$100,000 is made in respect of each such person 
(f) An investor may purchase an immovable property (not on coastal 
 land with sea frontage) of a value up to 20% of the original  investment made in the qualifying activity 
(g) The foreign investor who has permanent resident status may 
 pply for Mauritian citizenship  according to the Mauritian 
 itizenship Act (1968) 
Scheme to attract professi onals for emerging sectors 
(SAPES)  
Attract non-citizens professionals with talent, expertise and skills  in emerging sectors to come, work and live in Mauritius wi th the aim to 
provide professional services of the highest standard to investorsd 
.The sectors covered under SAPES are: ICT, financial services 
and any other sector as may be approved by the Board of Investment 3 year contract or may set-up an office or practice in Mauritius   
3 years work & residence permit to both the professional and his 
spouse 
Possibility for permanent residence in Mauritius  
Exemption from payment of duties and taxes on household & personal 
effects imported 
Possibility to acquire an immovable property for personal residence 
ICT Schemef   
Companies holding an investme nt certificate as at 30 
September and: 
-   engaged exclusively in the development of computer software or in any one or more of the ICT related services;  
and deriving at least 80% of th eir annual turnover from export 
of such software or services;  or -   engaged in business processing outsourcing, back office, 
call centre and having elected for the 2/3 exemption of net 
income Companies holding an investment certificate issued prior to 30 
June 2005 and not sa tisfying the above conditions will benefit 
from the corporate tax exemption till 1 July 2008 Corporate tax exemption on all income except income derived from 
provision of services to residents   
 
Small Entreprises & Handicraft Development Authority 
(SEHDA) benefits  
Companies registered with SEHDA prior to July 2006 Income tax holiday for 4 years  
 
.. Not available. 
n.a. Not applicable. 
a 1 October 2006, repealed by the Finance Act 2006 (except section 20). 
b 30 June 2016, repealed by the Finance Act 2006. 
c 1 July 2006, repealed by the Finance Act 2006. 
d 1 October 2006, repealed by the Finance Act 2006. e Direct reimbursement ranges from 17% of costs to 64% for EPZ companies. 
f 1 October 2006, partially repealed by the Finance Act 2006 (the  grandfathering provisions have been maintained up to June 
 2012). 
Source:  WTO Secretariat. Mauritius WT/TPR/S/198 
 Page 135 
 
 
Table AIII.3 
Excisable goods, December 2007 
HS Code Description Rate of excise duty  
22.01  Waters, including natural or artificial minera l waters and aerated waters, not containing 
added sugar or other sweetening ma tter nor flavoured; ice and snow:  
2201.1011 Mineral waters in plastic bottles MUR 1 per unit  
2201.1021  Aerated waters in plastic bottles  MUR 1 per unit  
2201.901 Other in plastic bottles MUR 1 per unit 
22.02 Waters, including mineral waters and aerated  waters, containing added sugar or other 
sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit 
or vegetable juices of heading 20.09:  
2202.101 Waters, including mineral waters and aerated  waters, containing added sugar or other 
sweetening matter or flavoured, in plastic bottles MUR 1 per unit 
2203.00 Beer made from malt: MUR 19/litre 
2204 Wine of fresh grapes, including fortified wines:  
2204.101 Champagne MUR 360/litre 
2204.109 Other  MUR 75/litre 
2204.211 Fortified wine MUR 75/litre 
2204.219 Other MUR 75/litre 
2204.291 In bulk for bottling MUR 50/litre 
2204.292 Fortified wine MUR 75/litre 
2204.293 Grape must with fermenta tion prevented or arrested by th e addition of alcohol MUR 75/litre 
2204.299 Other  MUR 75/litre 
2205 Vermouth and other wine of fr esh grapes flavoured with plants or aromatic substances:  
2205.109 Other MUR 75/litre 
2205.901 In bulk for bottling MUR 50/litre 
2205.909 Other MUR 75/litre 
2206 Other fermented beverages (s uch as cider, perry, mead);   mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere specified or included:  
2206.001 Fruit wine MUR 7/litre 
2206.002 Fortified fruit wine MUR 7/litre 
2206.003 Shandy MUR 5/litre 
2206.004 Beer MUR 19/litre 
2206.005 Cider, perry and mead MUR 20/litre 
2206.009 Other  MUR 75/litre 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.;  
spirits, liqueurs and other spirituous bevera ges;  compound alcoholic preparations:  
  Spirits obtained by distilling grape wine or grape marc:  
2208.2011 Cognac in bulk for bottling MUR 600/litrea 
2208.2019 Other MUR 900/litrea 
2208.2021 Brandy in bulk for bottling MUR 600/litrea 
2208.2029 Other  MUR 900/litrea 
2208.209  Other  MUR 900/litrea 
2208.301 Whiskies in bulk for bottling MUR 600/litrea 
2208.309 Rum and other spirit obt ained by distilling fermented sugar-cane product MUR 900/litrea 
2208.401 Agricultural rum MUR 200/litrea 
2208.402 Island recipe rum MUR 200/litrea 
2208.409 Other MUR 200/litrea 
  Table AIII.3 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 136 
 
 
HS Code Description Rate of excise duty  
2208.50  Gin and Geneva MUR 900/litrea 
2208.60  Vodka MUR 900/litrea 
2208.70  Liqueurs and cordials MUR 200/litrea 
2208.9011 Eau de vie in bulk fo r bottling purposes MUR 600/litrea 
2208.9019 Other:  MUR 900/litrea 
2208.902 Spirit cooler  MUR 19/litre 
2208.9031 Tequilla in bulk for bottling purposes MUR 600/litrea 
2208.9039 Other MUR 900/litrea 
2208.904 Spirits obtained by redistilling alcohol obtained from molasses, sugar cane or its 
derivatives and by flavouring,  sweetening, or further treating the redistilled alcohol MUR 200/litrea 
2208.905 Spirits obtained by compounding or fl avouring alcohol obtai ned from molasses, 
sugar cane or its derivatives. MUR 200/litrea 
2208.906 Admixed spirits calculated in proportion to 
the volume of spirits used in 
the production 
2208.909 Other MUR 900/litrea 
2402.10  Cigars, cheroots, and ciga rillos, containing tobacco MUR 7500/kg 
    Cigarettes containing tobacco:  
2402.201 Cigarettes classified under Category A referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,370/1,000 cigarettes 
2402.202 Cigarettes classified under Category B referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 1,770/1,000 cigarettes 
2402.203 Cigarettes classified under Category C referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,010/1,000 cigarettes 
2402.204 Cigarettes classified under Category D referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,130/1,000 cigarettes 
   Other:  
2402.901 Cigarettes classified under Category A referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,370/1,000 cigarettes 
2402.902 Cigarettes classified under Category B referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 1,770/1,000 cigarettes 
2402.903 Cigarettes classified under Category C referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,010/1,000 cigarettes 
2402.904 Cigarettes classified under Category D referred to in Part  VI of the Schedule to the 
Tobacco Production and Mark eting Regulations 1945 MUR 2,130/1,000 cigarettes 
2402.909 Other MUR 2,370/1,000 cigarettes 
2403 Other manufactured tobacco and accordance manufactured tobacco substitutes;  the 
"homogenised" or “reconstituted” tob acco; tobacco extracts and essences:  
2403.101 Cut cigarettes rag 230% 
2403.109   Other smoking tobacco 230% 
   Other:    
2403.91 "Homogenized" or "reconstituted" tobacco 230% 
2403.99 Other  230% 
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude;  
preparations not elsewhere specified or incl uded, containing by wei ght 70% or more of 
petroleum oils or of oils obtained from bituminous minerals, these oils being the basic 
constituents of the preparations:   
   Motor spirit, including aviation spirit:  
2710.1919 Other MUR 9.80/litre 
2710.1920 Spirit type jet fuel 150% 
2710.195 Gas oils MUR 3/litre 
  Table AIII.3 (cont'd) Mauritius WT/TPR/S/198 
 Page 137 
 
 
HS Code Description Rate of excise duty  
39.23 Articles for the conveyance or packing of  goods, of plastics; stoppers, lids, caps and 
other closures, of plastics:  
   Sacks and bags (including cones):  
3923.211 Carrier bags with handles , and with or without gussets ,(including vest type carrier 
bags) of polymers of ethylene  MUR 1 per bag 
3923.291 Carrier bags with handles,and with or without gussets,(including vest type carrier 
bags) of other plastics MUR 1 per bag 
8703 Motor cars and other motor vehicles princi pally designed for the transport of persons 
(other than those of heading 87.02), including station wagons and racing cars:   
   Other vehicles, with spark-ignition inte rnal combustion reciprocating piston engine,  
excluding vehicles specially designed for travelling on snow, golf cars and similar 
vehicles, ambulances and hearses:    
 of a cylinder capacity not exceeding 1,000 cc:  
 new:  
8703.2113 of a cylinder capacity not exceeding 550 cc 15% 
8703.2114 of a cylinder capacity not exceeding 550 cc in completely knocked down 
condition 0% 
8703.2119 other 55% 
 used:  
8703.2193 of a cylinder capacity not exceeding 550 cc 15% 
8703.2199 other 55% 
 of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:  
 new:  
8703.2212 of a cylinder capacity not exceeding 1,250 cc 55% 
8703.2219 other 55% 
 used:  
8703.2292 of a cylinder capacity not exceeding 1,250 cc  55% 
8703.2299 other 55% 
 of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:  
 new:  
8703.2312 of a cylinder capacity not exceeding 1,600 cc 55% 
8703.2313 of a cylinder capacity exceeding 1,600 cc but not exceeding 2,250 cc 100% 
8703.2319 other 100% 
 used:  
8703.2392 of a cylinder capacity not exceeding 1,600 cc 55% 
8703.2393 of a cylinder capacity exceeding 1,600 cc but not exceeding 2,250 cc 100% 
8703.2399 other 100% 
 of a cylinder capacity exceeding 3,000:  
 new:  
8703.2419 other 100% 
8703.2499 other 100% 
 Other vehicles, with compression-ignition inte rnal combustion piston engine (diesel or 
semi-diesel), excluding vehicles specially  designed for travelling on snow, golf cars 
and similar vehicles, ambulances and hearses:    
 of a cylinder capacity not exceeding 1,500 cc:  
 new:  
8703.3112 of a cylinder capacity not exceeding 1250 cc 15% 
8703.3114 of a cylinder capacity exceeding 550 but not exceeding 1,250 cc 55% 
8703.3119 other 55% 
  Table AIII.3 (cont'd) WT/TPR/S/198 Trade Policy Review 
Page 138 
 
 
HS Code Description Rate of excise duty  
 used:  
8703.3192 of a cylinder capacity not exceeding 550 cc 15% 
8703.3193 of a cylinder capacity exceeding 550 but not exceeding 1,250 cc 55% 
8703.3199 other 55% 
 of a cylinder capacity exceeding 1,500 cc but not exceeding  2,500 cc:  
 new:  
8703.3212 of a cylinder capacity not exceeding 1,600 cc 55% 
8703.3213 of a cylinder capacity exceeding 1,600 cc but not exceeding 2,250 cc 100% 
8703.3219 other 100% 
 used:  
8703.3292 of a cylinder capacity not exceeding 1,600 cc 55% 
8703.3293 of a cylinder capacity exceeding 1,600 cc but not exceeding 2,250 cc 100% 
8703.3299 other 100% 
 of a cylinder capacity exceeding 2,500 cc:  
 new:  
8703.3319 other 100% 
8703.3399 other 100% 
 new:  
87039091 of a cylinder capacity not exceeding 1600 cc 55% 
87039092 of a cylinder capacity exceeding 1600 cc 100% 
 used:  
87039093 of a cylinder capacity not exceeding 1600 cc 55% 
87039094 of a cylinder capacity exceeding 1600 cc 100% 
87042112         new, with double space cabin 40% 
87042114          used, with double space cabin 40% 
 Vans with no bench or anchor points th erefor behind the front seats, designed 
exclusively for the transport of goods:  
         new:  
87042132 other, of a cylinder capacity not exceeding 1,250 cc 55% 
87042133 other, of a cylinder capacity exceed ing 1,250 cc but not exceeding 1,600 cc 55% 
87042134 other, of a cylinder capacity exceed ing 1,600 cc but not exceeding 2,250 cc 100% 
87042135 other, of a cylinder capacity exceeding 2,250 cc 100% 
         used:   
87042142 other, of a cylinder capacity not exceeding 1,250 cc  55% 
87042143 other, of a cylinder capacity exceed ing 1,250 cc but not exceeding 1,600 cc 55% 
87042144 other, of a cylinder capacity exceed ing 1,600 cc but not exceeding 2,250 cc 100% 
87042145 other, of a cylinder capacity exceeding 2,250 cc  100% 
 Trucks of pick-up type  
87043112 new, with double space cabin 40% 
87043114 used, with double space cabin 40% 
 Vans with no bench or anchor points th erefor behind the front seats, designed 
exclusively for the transport of goods  
         new:  
87043132 other, of a cylinder capacity not exceeding 1,250 cc 55% 
87043133 other, of a cylinder capacity ex ceeding 1,250 cc but not exceeding 1,600 cc 55% 
  Table AIII.3 (cont'd) Mauritius WT/TPR/S/198 
 Page 139 
 
 
HS Code Description Rate of excise duty  
87043134 other, of a cylinder capacity exceed ing 1,600 cc but not exceeding 2,250 cc 100% 
87043135 other, of a cylinder capacity exceeding 2,250 cc 100% 
         used  
87043142 other, of a cylinder capacity not exceeding 1,250 cc  55% 
87043143 other, of a cylinder capacity exceed ing 1,250 cc but not exceeding 1,600 cc 55% 
87043144 other, of a cylinder capacity exceed ing 1,600 cc but not exceeding 2,250 cc 100% 
87043145 other, of a cylinder capacity exceeding 2,250 cc  100% 
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or 
without side-cars; side-cars    
 with reciprocating internal combusti on piston engine of a cylinder capacity 
exceeding 50 cc but not exceeding 250 cc:  
 of a cylinder capacity exceeding 50 cc but not exceeding 125 cc:  
8711.2091 new 45%  
8711.2099 used 45% 
 with reciprocating internal combusti on piston engine of a cylinder capacity 
exceeding 250 cc but not exceeding 500 cc:  
8711.301 new  
8711.309 used  
 with reciprocating internal combusti on piston engine of a cylinder capacity 
exceeding 500 cc but not exceeding 800 cc:  
8711.401 new 45%  
8711.409 used 45% 
 with reciprocating internal combusti on piston engine of a cylinder capacity 
exceeding 800 cc:  
8711.501 new 45%  
8711.509 used 45% 
 
a Per litre of absolute alcohol. 
Source:  Excise Act 1994, as modified.  WT/TPR/S/198 Trade Policy Review 
Page 140 
 
 
Table AIII.4 
Controlled imports, as at November 2007  
HS Code Description 
General goods  
03.02;  03.03;  03.04 Ch illed or frozen fish 
04.01 Milk (fresh/liquid) 
0402.10;  0402.21;  0402.29;  
1901.101 Infant milk 
0402.10;  0402.21;  0402.29  Milk powder 
07.01 Potatoes (in all forms) including seed 
0703.10 Onions and shallots 
0703.20 Garlic 
0805.30 Lemons and limes 
0908.3010  Cardamons neither crushed nor ground 
0908.3090  Cardamons crushed or ground 
0910.3010 Turmeric neither crushed nor ground 
0910.3090  Turmeric crushed or ground 
10.06 Rice 
11.01 Wheat or meslin flour 
1513.11;  1513.19 Coconut oil (copra) and its fractions, whet her or not refined, but not chemically modified 
15.16 Animal or vegetable fats and oils  and their fractions, partly or wholly  hydrogenated, inter-esterified, re-
esterified or elaidonized, whether or not refined, but not further prepared 
15.17 Margarine edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different 
fats or oils of chapter 15, othe r than edible fats or oils or their fractions of Heading No. 15.16 
15.18 Animal or vegetable fats and o ils and their fractions boiled, oxidi zed, dehydrated, sulphurized, blown, 
polymerized by heat in vacuum or in in ert gas or otherwise chemically modified 
1602.50  Canned corned beef 
1602.901  Canned corned mutton 
1604.15  Canned fish (pilchards) 
21.06 Nutrient supplements 
25.01 Salt 
2523.21;  2523.29 Portland cement 
27.09 Petroleum oils and oils obtaine d from bituminous minerals crude 
27.10 Petroleum oils and oils obtained from bituminous mine rals other than crude oil, white spirit, lubricating 
oil and greases 
Chapter 30 Pharmaceutical products, Ayur vedic and other traditional medicines 
3006.20;  3006.30;  3038.22 Diagnostic ma terials of biological origin 
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 
3923.211;  3923.291 Plastic carry bags (vest type) 
3926.201;4015.901;  6307.20 Life jackets 
4012.20  Used pneumatic tyres of rubber 
6506.101 Motor cyclists' helmets (crash helmets) 
7102.10;  7102.21;  7102.31 Rough diamonds  
71.08 Gold (including gold plated w ith 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 sw eepings containing other 
precious metals 
84.23 Weighing machinery 
90.16 Balances 
85.16.10 Electric water heaters and im mersion heaters and parts thereof 
8536.20 Automatic circuit  reaker w ith 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 
 Table AIII.4 (cont'd) Mauritius WT/TPR/S/198 
 Page 141 
 
 
HS Code Description 
87.02 Public transport type, passenger motor vehicles, bus 
8706.001 Bus chassis fitted with engines 
89.01 Cruise ships, excursion boats, ferry-boats, cargo ship s, barges and similar vessels for the transport of 
persons or goods 
89.04 Tugs and pusher craft 
90.17 Instruments for measuring length, for use in the hand (for example measuring rods and tapes) 
9018.31 Syringes with or without needles 
9018.39 Sutures and ligatures 
9021.00 Sirolimus and other drug-eluting stents 
9603.10 Brooms 
9613.10 Pocket lighters, ga s fuelled, non-refillable 
9613.20 Pocket lighters, gas fuelled, refillable 
Unspecified Second-hand (used/r econditioned) motor vehicles 
Unspecified Second-hand motor vehicle parts and accessories 
Unspecified Other used, sc rapped and second-hand goods 
 
Source:  The Consumer Protection (Control of Imports) Regulations, First Sche dule (Regulation 2) (as amended). WT/TPR/S/198 Trade Policy Review 
Page 142 
 
 
Table AIV.1 
Applied MFN tariffs, by ISIC Rev.2 category, 2007 
(Per cent and US$ million) 
ISIC 
code Description Number 
of lines Simple 
average Range Standard 
deviation 2006 
Imports 
 (Per cent) (US$ million)
 Total 6,238 6.6 0-277.5 18.7 3,643.3 
            
1 Agriculture, hunting, forestry & fishing 304 4.9 0-30 8.4 134.1 
11 Agriculture and hunting 233 6.4 0-30 9.0 123.5 
12 Forestry and logging 21 0.0 0.0 0.0 4.8 
121 Forestry 13 0.0 0.0 0.0 0.9 
122 Logging 8 0.0 0.0 0.0 3.9 
13 Fishing 50 0.3 0-15 2.1 5.9 
1301 Ocean and coastal fishing 43 0.3 0-15 2.3 5.7 
1302 Fishing n.e.c. 7 0.0 0.0 0.0 0.2 
2 Mining and quarrying 109 1.5 0-15 4.5 67.3 
21 Coal mining 4 0.0 0.0 0.0 30.1 
22 Crude petroleum and natural gas production 4 0.0 0.0 0.0 0.0 
23 Metal ore mining 23 0.0 0.0 0.0 0.0 
2301 Mining of iron ores 2 0.0 0.0 0.0 0.0 
2302 Non-ferrous ore mining 21 0.0 0.0 0.0 0.0 
29 Other mining 78 2.1 0-15 5.3 37.2 
2901 Mining of feldspar 40 3.0 0-15 6.1 1.2 
2902 Mining of fertilizer and chemical minerals 12 0.0 0.0 0.0 0.0 
2903 Salt mining 4 7.5 0-15 8.7 1.4 
2909 Mining and quarrying n.e.s. 22 0.7 0-15 3.2 34.6 
3 Manufacturing 5,825 6.8 0-277.5 19.2 3,441.9 
3 - 31 -Manufacturing (exc luding food processing) 5,268 6.5 0-277.5 19.7 2,932.2 
31 Manufacture of food, beverages and tobacco 557 9.2 0-30 12.7 509.7 
311 Food products 411 7.3 0-30 11.3 444.0 
3111 Meat products 85 13.9 0-30 14.0 37.6 
3112 Dairy products 24 3.8 0-30 10.1 56.1 
3113 Fruit and vegetable canning 98 10.4 0-30 10.4 27.0 
3114 Fish products 79 0.4 0-30 3.4 207.0 
3115 Manufacture of oil and fats (veg. and animal) 53 2.0 0-15 4.2 34.8 
3116 Grain mill products 34 0.4 0-15 2.6 37.9 
3117 Manufacture of bakery products 17 11.5 0-30 13.6 11.2 
3118 Sugar products 7 25.7 0-30 11.3 22.3 
3119 Cocoa and chocolate confectionery 14 11.8 0-30 14.6 10.0 
312 Other food products and animal feeds 66 2.7 0-30 7.4 33.7 
3121 Other food products 54 2.5 0-30 7.6 29.6 
3122 Manufacture of animal feeds 12 3.8 0-15 6.8 4.1 
313 Beverages 66 23.6 0-30 12.1 23.3 
3131 Distillation of spirits and alcohol production 32 24.4 0-30 11.9 5.8 
3132 Manufacture of wines 20 25.5 0-30 11.0 10.6 
3133 Manufacture of malt liquors and malt 3 10.0 0-30 17.3 2.4 
3134 Soft drinks and mineral waters 11 21.8 0-30 12.3 4.4 
314 Tobacco manufacturing 14 27.9 0-30 8.0 8.7 
32 Textile, wearing apparel and leather industries 1,219 17.8 0-277.5 34.4 335.8 
321 Textiles 808 10.2 0-277.5 28.2 287.8 
3211 Textile spinning, w eaving and finishing 384 0.0 0.0 0.0 249.6 
3212 Made-up textile goods except wearing apparel 66 11.1 0-30 13.2 7.1 
3213 Knitted and croc heted fabrics 271 27.7 0-277.5 44.8 13.9 
3214 Carpets and rugs 21 15.0 15.0 0.0 3.7 
3215 Cordage, rope, etc 13 0.0 0.0 0.0 1.5 
3219 Textiles n.e.c. 53 3.1 0-30 8.5 11.9 
Table AIV.1 (cont'dMauritius WT/TPR/S/198 
 Page 143 
 
 
ISIC 
code Description Number 
of lines Simple 
average Range Standard 
deviation 2006 
Imports 
 (Per cent) (US$ million)
322 Manufacture of wearing apparel, except footwear 307 34.3 0-162.2 39.0 28.9 
323 Leather products, except footwear and wearing 
apparel 52 4.6 0-30 10.9 11.5 
3231 Tanning and dressing of leather 28 0.0 0.0 0.0 4.3 
3232 Fur dressing and dying 6 0.0 0.0 0.0 0.2 
3233 Leather products except footwear 18 13.3 0-30 15.3 7.0 
324 Footwear, except vulcanized rubber or plastic 
footwear 52 50.7 0-169.1 50.3 7.7 
33 Wood and wood products, including furniture 129 8.6 0-30 11.5 35.2 
331 Wood and wood products, except furniture 92 4.7 0-30 7.6 24.3 
3311 Sawmills and woodmills 57 3.9 0-30 7.7 22.3 
3312 Wooden case containers and cane ware 14 11.8 0-15 6.4 0.7 
3319 Wood and cork products 21 2.4 0-15 5.2 1.3 
332 Manuf. of furniture & fixtures, except primarily of 
metal 37 18.2 0-30 13.8 11.0 
34 Paper, paper products, printing and publishing 181 4.8 0-30 10.5 73.7 
341 Paper products 142 4.2 0-30 9.7 51.6 
3411 Pulp, paper and paperboard 86 2.4 0-30 7.2 27.4 
3412 Containers, paper boxes, paperboard 11 5.5 0-30 12.1 4.4 
3419 Articles n.e.s.(stationery) 45 7.3 0-30 12.2 19.8 
342 Printing and publishing and allied industries 39 6.9 0-30 12.8 22.2 
35 Chemicals, petroleum, coal, rubber, plastics 1,231 3.4 0-271.1 14.8 911.6 
351 Industrial chemicals 737 0.7 0-30 4.3 136.5 
3511 Basic industrial chemicals 563 0.7 0-30 4.4 44.9 
3512 Fertilizers and pesticides 34 0.9 0-30 5.1 28.2 
3513 Synthetic resins, plastic  materials except glass 140 1.0 0-15 3.7 63.5 
352 Other chemicals, incl. pharm. 281 4.4 0-30 10.5 130.1 
3521 Paints, varnishes and lacquers 24 7.5 0-30 13.3 5.0 
3522 Drugs and medicines 91 0.0 0.0 0.0 57.7 
3523 Soaps 34 19.4 0-30 14.1 32.7 
3529 Other chemicals n.e.s. 132 3.1 0-30 9.0 34.8 
353 Petroleum refineries 29 0.0 0.0 0.0 580.9 
354 Manuf. of miscellaneous petroleum & coal products 16 0.0 0.0 0.0 5.6 
355 Rubber products 112 18.3 0-271.1 41.3 26.6 
3551 Tyre and tube industries 23 20.9 0-30 14.1 14.0 
3559 Rubber products n.e.s. 89 17.6 0-271.1 45.8 12.6 
356 Manufacture of plastic products n.e.s. 56 6.7 0-30 9.7 31.9 
36 Non-metallic mineral products except of petrol. & 
coal 196 7.8 0-30 10.9 87.3 
361 Pottery and china 22 7.0 0-15 7.3 5.3 
362 Manufacture of glass and glass products 73 7.3 0-30 10.9 13.4 
369 Other non-metallic mineral products 101 8.3 0-30 11.5 68.6 
3691 Structural clay products 17 7.9 0-30 9.4 15.0 
3692 Ciment, lime and plaster 9 0.0 0.0 0.0 45.8 
3699 Non-metallic mineral products 75 9.4 0-30 12.3 7.8 
37 Basic metal industries 470 0.7 0-30 3.4 113.6 
371 Iron and steel basic industries 300 1.2 0-30 4.2 74.3 
372 Non-ferrous metal basic industries 170 0.0 0.0 0.0 39.3 
38 Fabricated metal products, machinery & equipment 1,625 2.7 0-30 7.5 1,275.7 
381 Fabricated metal products, except machinery & 
equip. 265 2.3 0-30 6.4 88.4 
3811 Manufacture of cutlery and hardware 75 0.6 0-30 3.9 16.0 
3812 Metal furniture and fixtures 15 9.0 0-30 12.4 3.8 
3813 Structural metal products 23 2.6 0-30 8.6 27.8 
Table AIV.1 (cont'd)WT/TPR/S/198 Trade Policy Review 
Page 144 
 
 
ISIC 
code Description Number 
of lines Simple 
average Range Standard 
deviation 2006 
Imports 
 (Per cent) (US$ million)
3819 Fabricated metal prod. except mach. & equip. n.e.c. 152 2.5 0-30 5.8 40.7 
382 Non-electrical machinery incl. computers 527 1.2 0-30 5.7 312.8 
3821 Engines and turbines 12 0.0 0.0 0.0 14.3 
3822 Agricultural machinery 38 0.8 0-15 3.4 7.1 
3823 Metal and woodworking machinery 109 0.0 0.0 0.0 13.4 
3824 Special industrial machinery 146 0.0 0.0 0.0 75.5 
3825 Office machinery 39 0.0 0.0 0.0 82.1 
3829 Non-electrical machinery and equipment, n.e.s. 183 3.3 0-30 9.3 120.5 
383 Electrical machinery apparatus, appliances & 
supplies 326 5.3 0-30 9.6 439.5 
3831 Electrical motors and apparatus 67 3.4 0-30 9.3 39.3 
3832 Radio, television and communication equipment 143 3.9 0-30 7.3 356.5 
3833 Electrical appliances and houseware 29 7.2 0-15 7.6 8.5 
3839 Electrical apparatus n.e.s. 87 8.4 0-30 12.5 35.2 
384 Transport equipment 287 4.3 0-30 9.2 377.9 
3841 Ship building and repairing 22 0.0 0.0 0.0 4.4 
3842 Railway and tramway 23 0.0 0.0 0.0 0.0 
3843 Motor vehicles 185 5.9 0-30 10.5 141.3 
3844 Motorcycles et bicycles 27 5.6 0-30 9.4 6.3 
3845 Aircraft manufacture 21 0.0 0.0 0.0 224.8 
3849 Other transport equipment n.e.c. 9 0.0 0.0 0.0 1.1 
385 Professional and scientific equipment 220 1.0 0-30 3.9 57.0 
3851 Prof., scientific, measuring equipment 110 1.9 0-30 5.4 34.8 
3852 Photographic and optical goods 57 0.0 0.0 0.0 10.5 
3853 Watches and clocks 53 0.0 0.0 0.0 11.7 
39 Other manufacturing industries 217 3.0 0-30 8.1 99.2 
3901 Jewellery and related articles 22 0.0 0.0 0.0 46.6 
3902 Musical instruments 18 0.0 0.0 0.0 0.5 
3903 Sporting goods 35 1.3 0-30 5.6 9.6 
3909 Other manufacturing n.e.c. 142 4.3 0-30 9.4 42.6 
4 Electrical energy n.a. n.a. n.a. n.a. n.a. 
n.a. Not available. 
Note: Calculations include the ad valorem  component of alternate rate. 
Source: WTO Secretariat estimates, based on data provided by  the Mauritius authorities; imports data from UNSD, 
Comtrade database. 
 
__________