Mauritius WT/TPR/S/198 
 Page 35 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Since its last Trade Policy Review, in 2001, Mauritius has undertaken some major trade-
related reforms.  With the aim of transforming Ma uritius into a duty-free island, the maximum tariff 
rates have been reduced, and the number of duty-fr ee lines increased.  This has helped to lower the 
simple average applied MFN tariff (including ad valorem  equivalents (AVEs)) from 19.9% in 2001 to 
6.6% in 2007.  Some 79% of all tariff lines are now  duty-free.  The use of specific duties, however, 
increased from two tariff lines in 2001 to 5.9% of total tariff lines in 2007, the AVEs varying from 
0.1% to 277.5%.  The number of bands (excluding AVE s) has been reduced from 9 in 2001 to 4 in 
2007.  Manufacturing is the most tariff protected sector , with a simple average tariff of 6.8% and rates 
ranging up to 277.5%.  Protection is especially high in footwear (50.7%), wearing apparel (34.3%), 
tobacco (27.9%), knitted and croc heted fabrics (27.7%), sugar pr oducts (25.7%), and beverages 
(23.6%). 
2. In 2005, Mauritius eliminated the differentiation of customs duties applied to imports 
depending on their source ("scheduled" territories,  i.e. Commonwealth and certain major trading 
partners, and "non-scheduled" territories, i.e. othe r countries).  The same di fferentiation in excise 
duties was eliminated already in 2001.  The differe nces between the rates of the excise duty applied to 
imports and local goods were also eliminated in July  2006.  The standard rate of the value-added tax 
(VAT) has been raised from 10% in 2001 to 15%.  In addition, other duties and charges apply to 
imports of tea (a cess of MUR 0.20 per kg and a 20%  Tea-Board fee) although they have been bound 
at 17% on this product.  Mauritius has been  implementing the WTO Agreement on Customs 
Valuation since 1 January 2000. 
3. Several non-tariff barriers continue to be main tained on various grounds.  Imports of table 
potatoes and salt are still subject to quantitative restri ctions, and numerous prod ucts remain subject to 
import controls, by means of permit, or import ban.  Several parastatal bodies, such as the State Trading Corporation and the Agricultural Marketing Board, still hold exclusive rights over imports of 
"strategic products" (including wheat flour, ration rice, petroleum products, seed and table potatoes, 
and whole onions and garlic).  There are several  other parastatal bodies (that market or supply 
products or services) through which the State interv enes in economic activities.  The contribution of 
state-owned enterprises to the GDP during the review  period has been estimated at slightly above 
14%;  their most important contribution was in the transport, storage and communication subsectors. 
4. Price controls, consisting of a fixed maximum pr ice system (on imports and locally produced 
goods) and a maximum percentage mark-up system (onl y on imports), continue to be maintained on 
some of the strategic products, even though the num ber of product groups subject to these controls has 
been decreased to 8 and 9 respectively.   Mauritius has no competition legislation per se ;  a new 
Competition Bill has nevertheless been prepared.  Mauritius has eliminated most of its incentive 
schemes (including the export processing zones), as part  of bold reforms to dismantle the dualism in 
its economy.  The new investment promotion strate gy is based on a low-tax re gime and promotion of 
targeted projects.  Mauritius does not have legislatio n 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. 
5. Mauritius has enacted a number of new intellectual property laws, with the aim of bringing its 
legislation into conformity with the WTO Agre ement on Trade-Related Aspects of Intellectual 
Property Rights (TRIPS).  It adopted a law on patent s, industrial designs and trade marks, and on 
protection against unfair practices.  Copyrights are governed by the Copyright Act 1997.  Two more WT/TPR/S/198 Trade Policy Review 
Page 36 
 
 
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.    
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures and valuation 
6. All operators in domestic or international trad e in Mauritius must be registered with the 
Income Tax Department, as well as with the Registrar of Businesses, at the Ministry of Finance and 
Economic Development, and be issued a Tax A ccount Number (TAN) and Business Registration 
Number (BRN), used in customs documentation.  O ccasional importers must also register with the 
Customs Department.  Importers of tea must be lic ensed by the Tea Board (Chapter IV(2)(ii)(b)).  
Preshipment inspection is not required on imports.   
7. In order to clear imports (and exports), a Custom s Declaration (bill of entry) has to be lodged 
electronically by a TradeNet user. 1  Any importer (or exporter) can file the customs declaration 
provided she/he is registered with Customs as a de clarant and is owner of the TradeNet front end 
system.  Other commercial documents  required by Customs include the invoice, packing list, bill of 
lading or airway bill, and when applicable , sanitary and phytosanitary certificates, certificate of 
inspection on TBT grounds, certificate of origin, and import permits (see also sections (iv), (vi), (viii) 
and (ix) below).   
8. Importation of certain products requires prior clearance from appropriate authorities, such as 
Ministry of Health and Quality of Life (MoHQL ) for foodstuffs, beverages and pharmaceuticals;  
Ministry of Agro Industry and Fisheries (MAIF) fo r agricultural products, animal foodstuff, meat and 
live animals, and for rattanware or any goods th at have wooden components;  the Dangerous 
Chemical Control Board for dangerous chemicals;   Ministry of Information Technology and 
Telecommunications (MITT) for films; the Information and Communication Technologies Authority (ICTA) for telecommunications apparatus;  and th e Police for arms, ammunitions, and explosives.  
The CFC-free certificate, asbestos-free certificate (for brake pads, brake linings and clutch linings) 
and mercury-free certificate (for batteries) are also required depending on the product.  In the case of 
importing any registered trade mark, clearance by the Customs’ IPR unit is required.  
9. The final phase of implementation of the TradeNet single window system was launched in 
December 2000.  Its participants are the govern ment departments, businesses, and other agencies 
involved in international trade.
2  The core part of the TradeNet Project is the Customs Management 
System (CMS), which allows the submission, pro cessing and approval of customs declarations within 
15 minutes, and processing and approval of import (and export) permits and payment of duties by 
electronic means.   
10. In November 2003, the previous risk manage ment system (based on "non-selected" and 
"selected" status) was replaced by the channel system .  Currently, there are four channels:  the green 
channel subjects imports only to a cursory document check;  the yellow channel (products subject to 
permit or inspection requirements of different government departments)  to detailed document 
                                                      
1 TradeNet is an Electronic Data Interchange (EDI ) based network applicati on that allows electronic 
transmission of documents. 
2 The participants include:  importers, exporters and re-exporters;  freight forwarders;  the Port 
Authority and the state-owned Cargo Handling Corporati on;  the shipping and air line companies, and their 
agents;  the Mauritius Revenue Authority;  the Ministry in charge of international trade;  and the Mauritius Chamber of Commerce and Industry. Mauritius WT/TPR/S/198 
 Page 37 
 
 
verification; and the red channel to both a deta iled document verification and mandatory physical 
inspection.  These channels are assigned automati cally by the CMS, based on a combination of 
criteria such as product selectivity, sensitivity, value,  and consistency of data.  Customs officers are 
only allowed to change the channel from green to yellow or red.  Customs officers responsible for 
checking the documents and for physical inspection are selected randomly by the computer system.  
In October 2007, around 20% of all imports were through the red channel (of which 8% under the 
warehousing regime), and 40% through each of th e yellow and green channels.  Customs clearance 
takes a maximum 15 minutes in the case of the green channel, and two hours in the case of yellow channel. 
11. In August 2007, a fourth (blue) channel b ecame operational under the Cargo Fast Track 
Programme.  It allows for paperless customs clearan ce for companies with a history of compliance.  
In this case, Customs carries out periodic post-cl earance audits.  Blue ch annel goods undergo only a 
low rate of random cargo inspection, undertaken at  the importer's premises.  As at November 2007, 
two companies had been rewarded the membership of  Cargo Fast Track.  A fifth (white) channel is 
expected to be implemented in June 2008.  This  channel will allow customs to authorize provisional 
release pending final clearance by the government ag ency whose requirement has not been fulfilled, 
thus transferring responsibility for any cargo clearance delay to the agency concerned. 
12. Since 1 January 2000, Mauritius has been implementing the WTO Agreement on Customs 
Valuation.  If the transaction value cannot be used, the other five methods provided for by the 
Agreement can be used.  The order of deductive and computed methods can be reversed on request by 
the importer.  In the case of used machinery and equipment however, the customs value is established 
based on the f.o.b. value of such goods when new,  reduced by maximum 15% for each year of use, 
subject to a maximum reduction of 60%.  For second- hand motor vehicles, the value is established 
based on the f.o.b. value of the ve hicle when new, reduced by 9% fo r the first month, and 1% for each 
subsequent month of use, up to a maximum of 56%.
3  The authorities indicate that Mauritius is 
encountering some difficulties in implementing the Ag reement, notably regarding the identification of 
the real value in the case of undervaluation. 
13. Customs provides warehousing for five days, afte r which goods are stored at freight stations 
or by the Mauritius Ports Authority (MPA) at the ow ner's expense.  Goods must be removed within 
two months after being landed;  otherwise, they may be sold by public auction or public tender after 
public notice of the sale.   
14. In order to speed up determination of tax a ppeals, an Assessment Review Committee (ARC) 
became operational on 20 February 2003.  The A RC hears disputes relating to classification, origin, 
and valuation of goods, which were previously dealt with by the Customs Advisory Committee.  Any 
aggrieved operator may, within 28 days afte r receiving notice, lodge with the ARC written 
representations asking for a review of the assessment , claim or decision.  The decisions of the ARC 
may be appealed to the Supreme Court within 21 da ys.  Conflicts relate mainly to classification, 
valuation, and rules of origin.  Smuggling offe nces relate to trade in prohibited goods, wrong 
declarations, and undeclared goods.  ARC dealt with 33 cases in 2006 (7 concerned classification and 
26 valuation) and 18 during the first 10 months of 2007 (7 on classification, 7 on valuation and 4 
concerned origin). 
                                                      
3 Customs (Amendment No 2) Regulations 2003. WT/TPR/S/198 Trade Policy Review 
Page 38 
 
 
(ii) Tariffs, other duties, and taxes  
(a) General features 
15. Goods imported to Mauritius are gene rally subject to the customs tariff, and to internal taxes, 
i.e. the VAT, and excise duties (on selected products).  Mauritius applies no tariff quotas to imports.  
Customs duties and taxes on imports, including ta riffs, excise duties, and VAT, account for some 45%  
of total tax revenue.  While total imports doubled from MUR 61,8 billion in 2000 to MUR 120.4 
billion in 2006, tariff revenue decreased by one third from MUR 3.7 billion to MUR 2.5 billion, 
reflecting mainly the decreasing tariff protection si nce 2004 (section (b) below).  Revenue from excise 
duties and VAT has shown the opposite trend, reflecti ng mostly the increase in imports, but also in the 
VAT rate (Table III.1), and improved revenue collection.   
Table III.1 
Total import tax revenue, 2000-07 
(MUR million) 
Year Total imports   Customs duty   Excise duty  VAT  
  Paid   Exempted  Paid   Exempted  Paid   Exempted  
2000 61,773.6 3,724.8 4,580.5 2,958.8 692.6 3,329.3 2,349.7 
2001 65,679.7 3,407.2 3,350.9 2,589.6 746.4 3,713.2 2,200.8 
2002 72,281,0 3,593.5 4,002.9 2,888.5 1,140.8 4,988.7 2,767.7 
2003 73,738.6 3,811.7 3,929.7 3,380.8 1,130.6 5,912.9 2,763.3 
2004 86,814.7 4,256.2 4,799.1 3,781.8 1,993.3 7,144.7 3,145.1 
2005 102,715.8 3,179.5 2,225.0 4,109.6 1,252.1 7,931.1 2,927.3 
2006 120,423.3 2,454.0 1,265.4 4,110.4 511.4 8,970.8 2,378.7 
2007a 36,618.3 60.6 248.5 1,371.5 114.6 2,899.9 213.8 
a January- April. 
Source : Mauritius authorities. 
16. Prior to April 2005, for differential import duty purposes, exporting countries were grouped 
as:  "scheduled" territories, comprising Commonwea lth countries and certain major trading partners4;  
and "non-scheduled" territories, comprising all ot her countries, including Japan and the Republic of 
Korea.  When imported from scheduled territories, merchandise normally liable to a tariff rate of 65% 
(non-scheduled territories) were granted a 10 per centage point reduction (i.e. a rate of 55%).  
According to the authorities, this differentiation was removed for the customs tariff in 2005.  The 
60 percentage point reduction of the excise duties on imports of motor vehicles (HS Nos. 8703 and 
8704) from scheduled territories was eliminated in 2001. 
(b) Tariff structure 
17. The tariff classification is based on the 2007 Harmonized System (HS).  Tariff reforms are 
normally carried out under the Customs Tariff Act and indicated in annual budget speeches.  
Proposals for changes in ta riff structure come from, inter alia , the Government, the Mauritius 
Chamber of Commerce and Industry, the Associ ation of Mauritian Manufacturers, the Small 
Enterprises and Handicraft Development Authority (S EHDA), and the general public;  the approval of 
Parliament is required. 
                                                      
4 For details see WTO (2001). Mauritius WT/TPR/S/198 
 Page 39 
 
 
18. The tariff consists mostly of ad valorem  duties on the c.i.f. value of imports;  the number of 
bands has been reduced gradually from 9 in 2001 to 4 in 2007 (0;  10%;  15%;  and 30%).5  The use of 
specific duties has incr eased however from two tariff lines in 20016 to 5.9%  of total tariff lines in 
2007 (clothing and footw ear, and horses).  The ad valorem  equivalents (AVEs) of these specific 
tariffs vary from 0.1% to 277.5%.7  As a result, the tariff rates range from zero to 277.5%. 
19. The Government intends to transform Mauritius in to a duty-free island. To do so, the 2005-06 
Budget reduced the rates on some 1,850 tariff lines, and the maximum ad valorem  tariff rate from 
80% to 65%.  The 2006-07 Budget libera lized further, and brought the top ad valorem  tariff rate down 
to 30%.  The 2007-08 Budget eliminated the tariff on 37 products (mainly microphones, loudspeakers, 
and household appliances).  As a result, some 79%  of all tariff lines were duty free in 2007. 
20. The simple average of Mauritius' 2007 MFN ta riff (including AVEs) was 6.6%, down from 
19.9% in 2001;  the coefficient of variation is 2.8 and reflects the dispersion of the rates from zero (the modal rate which applies to 79% of the 6,238 tariff lines at the HS eight-digit level) to 277.5% (Tables AIII.1 and III.2).  Nearly 4.6% of tariff lines carry rates above 30% (all of them AVEs) 
(Chart III.1) and concern only textile products and f ootwear.  Except for the modal rate, the 30% rate 
applies to the highest number of lines (7.1% of lines)  and concerns, for example:  certain live animals 
and meat;  yoghurt;  biscuits and waffles;  certain food  supplements;  certain beverages;  most tobacco 
products;  certain chemical compounds;  explosives;  pne umatic tyres;  articles of stationary;  textile 
and footwear; certain machinery and mechan ical appliances;  arms and ammunition. 
Table III.2 
Structure of MFN tariffs, 2007 
(Per cent) 
  2007 U.R.a 
1.   Bound tariff lines (% of all tariff lines) 15.7 n.a. 
2.   Duty-free tariff lines (% of all tariff lines) 79.0 15.7 
3.   Non- ad valorem  tariffs (% of all tariff lines) 5.9 0.0 
4.   Tariff quotas (% of all tariff lines) 0.0 0.0 
5.   Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.7 0.0 
6.   Simple average tariff rate 6.6 96.4 
 Agricultural products (WTO definition)b 8.5 119.7 
 Non-agricultural products (WTO definition)c 6.3 22.3 
 Agriculture, hunting, forestry and fishing (ISIC 1) 4.9 117.4 
 Mining and quarrying (ISIC 2) 1.5 0.0 
 Manufacturing (ISIC 3) 6.8 90.0 
7   Domestic tariff "spikes" (% of all tariff lines)d 11.4 0.0 
8.   International tariff "peaks" (% of all tariff lines)e 11.6 84.3 
9.   Overall standard devia tion of applied rates 18.7 45.7 
10.   "Nuisance" applied rates (% of all tariff lines)f 0.0 0.0 
a Estimates based on bound tariff lines only. 
b WTO Agreement on Agriculture definitions. 
c Excluding petroleum. 
d Domestic tariff spikes are defined as those exceeding three times the overall simple average applied rate (indicator 6). 
e International tariff peaks are defined as those exceeding 15%. 
f Nuisance rates are those greater than zero, but less than or equal to 2%. 
Source:  WTO Secretariat calculations, based on data provided by the Mauritian authorities. 
                                                      
5 The ad valorem  bands of the 2000/01 MFN tariff were:  0;  5%;  10%;  15%;  20%;  30%;  40%;  
65%;  and 80%. 
6 These lines were HS 6402.201(thong-type sandals) and 6406.101 (their straps).  
7 The ad valorem  equivalent is calculated as the ratio of the specific duty on a product to its import 
price (i.e. world price). WT/TPR/S/198 Trade Policy Review 
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(3.8)(0.4)(79.0)
(1.5)(7.5) (7.5)
(0.4)
01,0002,0003,0004,0005,0006,0007,000
Duty free >0-10 >10-20 >20-30 >30-40 >40-50 >500102030405060708090100
The figures in brackets correspond to the percentage of total lines.
WTO Secretariat calculations, based on data provided by the Mauritian authorities.Chart III.1
Breakdown of applied MFN tariff rates, 2007
Number of tariff lines
Note:
Sourc e:Percentage
Number of lines 
Cumulated percentage (right-hand scale)
 
21. Manufacturing (Major Division 3 of ISIC Revision 2) is the most tariff protected sector 
(Chart III.2 and Table AIV.1), with a simple aver age tariff of 6.8% and rates ranging up to 277.5% 
(the AVE of the specific duty on trousers, breeches and shorts, imported as parts of ensembles);  the average tariff in the sector is slightly above the overall average.  The protection is especially high in 
footwear (50.7%), manufacture of wearing appare l (34.3%), tobacco manufacturing (27.9%), knitted 
and crocheted fabrics (27.7%), s ugar products (25.7%), and beverag es (23.6%).  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%.  Mining and quarrying (Major  Division 2 of ISIC, Revision 2) is the least 
tariff protected sector, with a simple average tariff  of 1.5% (up from 1% in  2001) and rates ranging up 
to 15%;  Mauritius imports almost all its mineral product requirements.  Using the WTO definition, 
the simple average tariff is 8. 5% on agricultural products (down from 20.6% in 2001) and 6.3% on 
non-agricultural products (down from 19.8% in 2001) (Table III.2).   
22. In aggregate, the tariff shows mixed escalation,  with rates averaging 2.6% on raw materials 
because of relatively higher rates main ly on certain basic agricultural products
8, 0.7% on semi-
processed goods and 10.4% on finished products becau se of the relatively high rates on agricultural 
commodities (Chart III.2 and Table III.3).  Furt her disaggregation of the tariff shows positive 
escalation in all industries, with the exception of a few industries based on highly protected 
agricultural commodities.  Tariff escalation from semi-fi nished to finished products is the highest in 
textiles and apparel, followed by wood, and chem ical and plastics industries.  Tariff concessions 
under various incentive schemes modify this structure (Table AIII.2). 
                                                      
8 Raw materials bear zero tariff rates in all indu stries, with the exception of agricultural products, 
mining and raw material for food and beverages.   Mauritius WT/TPR/S/198 
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0.05.010.015.020.025.030.0Chart III.2
Tariff escalation by ISIC 2-digit industry, 2007
Per cent
Sourc e: WTO Secretariat estimates, based on data provided by the Mauritian authorities.
All products
Food, beverages
Textiles,
apparel
Wood products
Paper, printing
Chemicals ,
plastics
Non-metalli c
minera l
products
Basic meta l
products
Fabricated meta l
products
Other
manufacturin gNOT APPLICABLEAgriculture
MiningRaw materials Semi-processed Fully processedNOT APPLICABLE
 
Table III.3 
Summary analysis of MFN applied tariff, 2007  
  Applied 2007 rates 
Analysis No. of linesa No. of lines 
used Simple avg. 
tariff (%) Range tariff 
(%) Std-dev (%) CV   
Imports 2006
(US$ million)
Total 6,238 6,198 6.6 0-277.5 18.7 2.8 3,643.3 
By WTO definitionb               
Agriculture 770 769 8.5 0-30 11.9 1.4 442.8 
Live animals and products thereof 98 97 15.7 0-30 13.2 0.8 48.3 
Dairy products 22 22 2.7 0-30 8.8 3.2 58.4 
Coffee and  tea, cocoa, sugar, etc. 156 156 6.4 0-30 10.7 1.7 86.9 
Cut flowers and plants 32 32 4.7 0-30 11.1 2.4 1.7 
Fruit and vegetables 156 156 8.9 0-30 9.6 1.1 46.2 
Grains 16 16 0.0 0-0 0.0 .. 73.5 
Oil seeds, fats, oils and their 
products 73 73 1.4 0-15 3.7 2.6 36.7 
Beverages and spirits 81 81 22.2 0-30 11.2 0.5 24.9 
Tobacco 17 17 28.2 0-30 7.3 0.3 8.9 
Other agricultural products 119 119 0.4 0-15 2.4 6.2 57.2 
Non-agriculture (excl. petroleum) 5,452 5,413 6.3 0-277.5 19.4 3.1 2,664.3 
Fish and fishery products 128 128 0.4 0-30 3.0 8.4 214.1 
Mineral products, precious stones 
and precious metals 375 375 4.5 0-30 8.9 2.0 282.2 
Metals 720 720 1.1 0-30 4.3 3.9 183.1 
Chemicals and photographic 
supplies 985 985 2.0 0-30 7.0 3.6 270.8 
Leather, rubber, footwear and 
travel goods 230 230 19.1 0-271.1 40.5 2.1 47.8 
     Table III.3 (cont'd)WT/TPR/S/198 Trade Policy Review 
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  Applied 2007 rates 
Analysis No. of linesa No. of lines 
used Simple avg. 
tariff (%) Range tariff 
(%) Std-dev (%) CV   
Imports 2006
(US$ million)
Wood, pulp, paper and furniture 326 326 6.1 0-30 11.1 1.8 121.0 
Textiles and clothing 1,145 1, 106 16.9 0-277.5 33.2 2.0 320.1 
Transport equipment 261 261 4.0 0-30 8.8 2.2 371.7 
Non-electric machinery 540 540 0.8 0-30 4.4 5.8 328.8 
Electric machinery 289 289 4.8 0-30 9.7 2.0 422.7 
Non agricultural articles n.e.s. 453 453 4.4 0-30 9.0 2.1 102.0 
By ISIC sectorc        
Agriculture, hunting, forestry and 
fishing 304 303 4.9 0-30 8.4 1.7 134.1 
Mining 109 109 1.5 0-15 4.5 3.0 67.3 
Manufacturing 5,825 5,786 6.8 0-277.5 19.2 2.8 3,441.9 
By stage of processing        
Raw materials 655 654 2.6 0-30 6.6 2.5 527.0 
Semi-processed products 1,893 1,893 0.7 0-30 3.8 5.6 624.2 
Fully-processed products 3,690 3,651 10.4 0-277.5 23.3 2.2 2,492.1 
Note: CV = coefficient of variation. 
a The total number of lines is listed; tariff rates are base d on a lower frequency (number of  lines) since lines with no ad valorem  
equivalents may be excluded.  
b 16 tariff lines on petroleum products are not taken into account. 
c International Standard Industrial Classification (Rev.2). 
Source : WTO Secretariat estimates, based on data provided by the Mauritian authorit ies. Imports 2006 from UNSD, 
Comtrade database. 
23. In the absence of concessions, the high tariff protection of agricultural commodities hampers 
the competitiveness of finished goods based on these inputs.  In other industries, the strong positive 
tariff escalation hides a high effective rate of protection that does not encourage international 
competitiveness of the finished products.  
24. The average customs tariff collection (tariff revenue divided by value of imports) during 
2001-06 was 4.1%;  the ratio has decreased gradually , from 5.2% in 2001 to 2.0% in 2006.  The 
collection ratio has been consistently lower than th e average tariff rate, even though the gap has been 
narrowing considerably as a result of tariff reforms,  which have reduced the need for duty and tax 
concessions (section (iii) below). 
(c) Other duties and taxes 
25. The standard rate of VAT was raised from 10% to 12% in July 2001, and from 12% to the 
current level of 15% in July 2002.9  It is levied on the duty-inclusive value (the customs value plus 
border charges, including excise duty) of imports a nd on the sale price (including the excise duty) of 
locally produced goods and services.  In 2007, 4,987 tariff lines were subject to the rate of 15%, 
625 lines were subject to 0%, and 628 lines were exempted. 
                                                      
9 As from October 2006, enterprises having an annual turnover of MUR 2 million or more (previously 
MUR 3 million) should register with the VAT De partment;  those with an annual turnover below 
MUR 2 million may opt for voluntary registration.   However, a person or business whose turnover does not 
exceed MUR 2 million a year but is engaged in the following professions  has to register for the VAT: 
accountant and/or auditor, advertising agent, adviser, architect, attorney a nd/or solicitor, barrister, clearing and 
forwarding agent, consultant, customs house broker, engineer, estate agent, land surveyor, marine surveyor, 
notary, optician, project manager, pr operty valuer, quality surveyor, sworn auctioneer, and jeweller. A person 
dealing exclusively in zero-rated supplies may choose  not to register even if his turnover exceeds 
MUR 2 million. Mauritius WT/TPR/S/198 
 Page 43 
 
 
26. Zero-rated goods and services include exports, with few exceptions (see below);  certain 
consumables such as wheat flour and bran, edible oi ls, margarine, sterilized liquid milk, curdled milk 
and cream, yoghurt, sugar, poultry; certain industria l inputs like dyes, fabrics, thread and dyeing 
services;  raw hides and skins and leather;  silk and products of silk;  wool and other animal hair;   
thread, yarn and fabrics (including cotton and sy nthetic);  labels and embroidery;  buttons, press-
fasteners, snap-fasteners and press studs, and slide fasteners;  certain agricultural inputs such as 
fertilizers and animal feed; kerosene;  electricity  and water for household use and for agricultural 
irrigation; and services such as transport of passengers and goods by sea or air;  services to non-residents (and non-Mauritians);  certain fina ncial services; and aeronautical services. 
27. Goods and services exempted from VAT include basic foodstuffs (e.g. rice, wheat, cereal 
flours with the exception of wheat flour, bread, edib le fats and oils, dairy products, meat with the 
exception of poultry, and certain fish);  primary ag ricultural products;  seeds, bulbs and plants;  live 
animals, except poultry;  certain food prepara tions;  common salt;  journals and periodicals;  
medicines and medical equipment;  medical and dent al services;  herbicides;  shades, green houses, 
and fertigation and irrigation pumps and machin ery for agriculture;  cotton (HS 52.01, 52.02 and 
53.03);  preparations for the treatment of textile, leat her, and certain other materials;  aircraft, fishing 
vessels and ships for the transport of persons or go ods;  buses;  transport of passengers by public 
service vehicles;  educational and training services;  the grant, assignment or surrender of land, and the sale or transfer of immovable property;  pear ls, diamonds, silver, gold, and platinum;  printed 
circuits and electronic integrated circuits and micr o-assemblies;  certain machinery;  construction for 
residential purposes;  cargo handling services;  and financial services, with the exception of certain 
banking services, which are subject to VAT as of 1 January 2003 (Chapter IV(5)(i)(b)).   
28. The list of persons or bodies exempt from the VA T includes disabled persons and the blind;  
religious, benevolent, and charitabl e bodies/institutions;  airlines (their instrumental material and 
training aids, their repair, maintenance, and servi cing equipment, and fuel, lubricants, and other 
consumable technical supplies for their own cons umption);  any non-citizen working in Mauritius 
under a bilateral agreement with the Government of Mauritius;  and diplomatic missions and agents.  
Any goods not exceeding MUR 1,000 in customs value, imported in a single package, is exempt from VAT if the comptroller of Customs is satisfied that the package is not part of a larger consignment.  
Companies engaged wholly and exclusively in the provision of e-commerce services to persons 
residing outside Mauritius, or in the registrati on and processing in Mauritius of bets placed on 
overseas sporting events by persons residing outs ide Mauritius are except from VAT payment. The 
exemption covers services provided by banks in r espect of credit or debit cards processed by the 
company or accepted by the company for payment for the supply of services.  The National Housing Development Company Ltd. is exempted for construction of housing estates.   
29. In order to ease the financial situation of expor t enterprises after the abolition of the  special 
VAT regime for EPZs on 1 October 2006 (section (3)(iv) below)
10, a fast track system for the VAT 
refund became operational in November 2006.  U nder the system, export enterprises may receive 
VAT repayment within seven days (normally 45 days), subject to certain conditions.11 
30. Excise duty is collected on a certain number of imported and locally produced goods 
(Table AIII.3);  exports are exempt.  In principle, it is levied on the c.i.f. value of imports and the ex-
factory price of domestic goods.   
                                                      
10 Under the special regime for the EPZ sector, the VAT on imports was either zero or 0.75%. 
11 In order to benefit from the fast track system, persons must be registered, tax returns must be 
submitted electronically;  there must be no outstanding tax returns;  no tax must be in arrears;  appropriate 
records must be kept;  and full cooperation must be exte nded to officers at time of  audit (MRA, Circular No. 4 
of 2006). WT/TPR/S/198 Trade Policy Review 
Page 44 
 
 
31. Selected items (126 tariff lines) are subject to excise duty.  Since the last review of Mauritius, 
excise duty rates have been lowered on petroleum products and motor vehicles, and some new items 
(e.g. plastic products) have been subject to th e duty.  During 2001-06, there were significant 
differences in the application of excise duty on im ported and locally produced goods:  the duty was 
ad valorem  on imports, and either ad valorem , specific, or alternate on locally produced goods.  In 
some cases, such as cigarettes, the duty was signifi cantly higher on imports than on locally produced 
goods, and in other cases, such as ethyl alcohol, Por tland cement or certain tobacco products, excise 
duty applied to imported goods only.  These diffe rences were eliminated in July 2006.   
32. A cess of MUR 0.20 per kg. and a 20% Tea-Boar d fee on the c.i.f. value are collected on 
imports of tea (Chapter IV(2)).   
33. During 2000-07 (first quarter), the average coll ection ratio on imports was 4.1% for excise 
duty and 7.2% for the VAT.  Revenue forgone in terms of exemptions represented on average some 
28.6% of the excise duty collected on imports, and 43.4% in the case of the VAT. 
(d) Bindings 
34. In the Uruguay Round, Mauritius bound the ta riffs on 15.7% of all its lines at the 
HS eight-digit level.  The bound tariffs on all agricu ltural products (WTO definition) are at a ceiling 
rate of 122%, with the exception of frozen bonel ess bovine meat, milk and cream, butter, processed 
cheese, potatoes, onions and shallots, peas, orang es, grapes and apples, wheat, muslin, maize and 
milled rice, with a ceiling rate of  37%;  and coconuts, almonds in shell, bananas, tea, shelled 
groundnuts, preserved tomatoes, and frozen orange juice, at 82%. 
35. Mauritius bound tariffs at a ceiling rate of 65% on selected non-agricultural products:  ten HS 
four-digit tariff lines (i.e. 1.6% of total lines at the HS eight-digit level for non-agricultural products), 
including tubes, pipes and hoses, and fittings thereo f;  printed matters;  glasses;  interchangeable and 
electro-mechanical tools;  derricks, cranes, mobile lifting frames, straddle carriers and trucks;  electric 
motors and generators;  and pu blic transport motor vehicles.12   
36. The "other duties and charges" were bound at 17% on all products subject to tariff binding 
commitments, with the exception of frozen boneless bovine meat, milk and cream, processed cheese, 
potatoes seed, peas, maize, and printed matter, on which they were bound at zero.13  However, the 
cess and the fee imposed on imports of tea together  exceed the bound level of other duties and charges 
on this product (section (c) above). 
(iii) Duty and tax exemptions and concessions 
37. Tariff exemptions are granted under various incen tive schemes (section (4)(i)).  There are also 
43  categories of "Unclassified" tariff exempti ons (down from 67 in 2001), including on machinery, 
equipment (and parts thereof) and inputs to be used in various manufacturing industries or in agriculture and fisheries;  specified motor vehicl es;  pedagogical materials and equipment;  and such 
universally exempt merchandise as re -imports, donations, samples, impor ts by benevolent, charitable, 
and religious institutions/bodies, and bona fide p assenger baggage.  Wheat flour imported by the State 
Trading Corporation on behalf of the Government is also exempted.
14 
                                                      
12 The bound tariffs on non-agricultural products cover HS headings 39.17;  49.01;  70.03;  73.07;  
82.07;  84.26;  84.27;  85.01;  85.08;  and 87.02. 
13 Schedule CXVIII, 15 April 1994. 
14 Part II of the First Schedule to the Tariff. Mauritius WT/TPR/S/198 
 Page 45 
 
 
38. Reduced tariff rates apply on various imports, cl assified under 13 groups (down from 57 in 
2001), including parts and accessories for processing and assembly of machinery (HS 84 and 85),  
riding boots, meat pastes and skins used to produce certain products, certain items used in 
horticulture, certain perfumery preparations, car gas kits, and motor cycl es for returning citizens.15  
The reduced rates are 5%, 10% and 15% depending on th e product, or 25% of the rate applicable in 
the case of car gas kits.  In addition, other co mpany-specific exemptions or concessions may be 
granted by the Minister in charge of finance on a selective basis (e.g. to increase domestic value added or export potential). 
39. Duty drawbacks are granted on raw materials a nd intermediate goods used to produce exports 
(section (3)(iv) below). 
40. During 2000-06, tariff exemptions and concessions averaged some 89% of tariff revenue from 
imports; excise duty and VAT exemptions and conces sions represented 29% and 43% of their revenue 
from imports respectively (Table III.1).   
(iv) Rules of origin 
41. Mauritius has no non-preferential rules of origin.
16  Preferential rules of origin are set out in 
regional trade agreements to which Mauritius is a signatory (see Chapter II(4)(iii) and Table III.4).  
The COMESA, SADC, IOC and bilate ral regimes require originating products to be transported 
directly from one member State to another;  th e COMESA and SADC regimes provide for origin 
cumulation. 
Table III.4 
Rules of origin under preferential trade agreements 
Agreement Criteria 
COMESA A product is considered to be  originating in member States, if: 
(i) it has been wholly produced in a member State; or (ii) it is produced in the member State and: 
- the c.i.f. value of any foreign material s does not exceed 60% of the total cost, or 
- it attains a value added of at least 35% of the ex-factory cost of the product, or 
- it is classifiable under a different tariff heading than the one  of the non-originating materials used in its production;  or  
- it is designated by the Council of Ministers as "of partic ular importance to the economic development of the member 
States" and contains not less than 25% value added.     
SADC A product is considered to be originating in a member State, if: 
(i) it is wholly produced in any member State; or 
(ii) it is produced in the member State and: 
- the c.i.f. value of foreign materials does not exceed 60% of  the total cost of the materi als used in its production; or 
- the value added resulting from the pro cess of production accounts for at least 35% of the ex-factory cost of the goods; 
or 
-there is a change in the tariff heading of a product ar ising from a processing carried out on the non-originating 
materials  
- additional specific conditions are applied for products to be  considered as sufficiently worked or processed.   
IOC A product is considered to be originating in a memb er State (with the exception of France/Reunion Island), if: 
(i) it is wholly produced in  any member State; or   
(ii) it is produced in the member States and: 
- the c.i.f. value of foreign materials do es not exceed 60% of the tota l cost of the materials used in its production; or  
- the value added resulting from the pro cess of production accounts for at least 35% of the ex-factory cost of the goods;  
or  
- it is designated by the Council of IOC as "of particular  importance to the economic development of the member 
States" and should contain at least 25% value added. 
Source :  WTO secretariat. 
                                                      
15 Part II A of the First Schedule to the Tariff. 
16 WTO document G/RO/N/1/Add.1, 22 June 1995. WT/TPR/S/198 Trade Policy Review 
Page 46 
 
 
(v) Tariff preferences 
42. Mauritius grants preferential tariff treatment to imports under the COMESA, SADC and IOC 
treaties, and (on a bilateral basis) to Pakistan, subject  to the relevant certificates of origin.  With the 
exception of some agricultural products (Table III. 5), most goods are traded freely between Mauritius 
and other COMESA members that have fully met the free-trade area commitments (Group I).17  
Preferential treatment consisting of a 90% tariff re duction is granted to im ports from other COMESA 
members (Group II) (Chapter II(4)(iii)(a)). 
43. Under the SADC Trade Protocol, Mauritius gr ants duty-free access to imports of category A 
products (mostly raw materials and production equipm ent) from the other members that have already 
deposited their implementation instruments.  Produc ts of category B ("revenue sensitive" products) 
are undergoing gradual liberalizati on and tariffs should be phased out  by 2008.  Products of category 
C ("sensitive" products) will be liberalized gradua lly starting in 2008 (Chapter II(4)(iii)(b)).  The 
average preferential tariff applied by Mauritius to  imports from other SADC countries is 1.4%; the 
highest average preferential rates ARE on be verages and spirits (20.9%) (Table III.5). 
Table III.5 
Summary analysis of MFN applied tariff and preferential tariffs, 2007  
 Simple average (%) 
Pakistan Analysis Number 
of lines MFN 
Applied COMESA
I COMESA 
II IOC SADC 2007 2008 
Total 6,238 6.6 0.1 0.7 0.2 1.9 6.4 6.4 
By WTO definitiona                 
Agriculture 770 8.5 0.4 0.9 0.9 4.3 8.1 8.0 
Live animals and products thereof 98 15.7 0.0 1.6 4.8 4.3 15.7 15.7 
Dairy products 22 2.7 0.0 0.3 0.0 2.7 2.7 2.7 
Coffee and  tea, cocoa, sugar, etc. 156 6.4 0.0 0.6 0.4 3.7 6.1 6.0 
Cut flowers and plants 32 4.7 0.0 0.5 0.0 0.0 2.3 2.3 
Fruit and vegetables 156 8.9 1.7 0.9 0.1 2.1 7.9 7.9 
Grains 16 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Oil seeds, fats, oils and their products 73 1.4 0.2 0.1 0.0 0.5 1.4 1.4 
Beverages and spirits 81 22.2 0.0 2.2 0.0 20.9 22.2 22.2 
Tobacco 17 28.2 0.0 2.8 8.8 8.8 24.0 20.1 
Other agricultural products 119 0.4 0.0 0.0 0.1 0.3 0.4 0.4 
Non-agriculture (excl. petroleum) 5,452 6.3 0.0 0.7 0.1 1.6 6.2 6.2 
Fish and fishery products 128 0.4 0.1 0.0 0.0 0.0 0.4 0.4 
Mineral products, precious stones and 
precious metals 375 4.5 0.0 0.4 0.1 1.0 4.3 4.1 
Metals 720 1.1 0.0 0.1 0.0 0.6 1.1 1.1 
Chemicals and photographic supplies 985 2.0 0.0 0.2 0.4 1.4 2.0 2.0 
Leather, rubber, footwear and travel 
goods 230 19.1 0.0 1.9 0.5 15.0 19.1 19.1 
Wood, pulp, paper and furniture 326 6.1 0.0 0.6 0.0 4.3 5.9 5.9 
Textiles and clothing 1, 145 16.9 0.1 1.8 0.1 0.6 16.5 16.2 
Transport equipment 261 4.0 0.0 0.4 0.0 0.7 4.0 4.0 
Non-electric machinery 540 0.8 0.0 0.1 0.0 0.0 0.8 0.8 
Electric machinery 289 4.8 0.0 0.6 0.0 1.0 4.7 4.7 
Non-agricultural articles n.e.s. 453 4.4 0.0 0.5 0.0 0.7 4.3 4.3 
By ISIC sectorb         
Agriculture, hunting, forestry and 
fishing 304 4.9 0.7 0.5 1.4 0.5 4.0 3.9 
Mining 109 1.5 0.0 0.2 0.3 0.3 0.9 0.3 
Manufacturing 5,825 6.8 0.0 0.7 0.2 2.0 6.7 6.6 
Table III.5 (cont'd)
                                                      
17 Group I consists of Djibouti, Egypt, Kenya, Madagascar, Malawi, Sudan, Zambia, and Zimbabwe. Mauritius WT/TPR/S/198 
 Page 47 
 
 
 Simple average (%) 
Pakistan Analysis Number 
of lines MFN 
Applied COMESA
I COMESA 
II IOC SADC 2007 2008 
By stage of processing         
Raw materials 655 2.6 0.3 0.3 0.7 0.4 2.1 2.0 
Semi-processed products 1,893 0.7 0.0 0.1 0.0 0.2 0.7 0.7 
Fully processed products 3,690 10.4 0.1 1.1 0.2 3.0 10.2 10.1 
a 16 tariff lines on petroleum products are not taken into account. 
b International Standard Industrial Classification (Rev.2). 
Source : WTO Secretariat estimates, based on data provided by the Mauritian authorities. 
44. Under the IOC Agreement, all goods are tr aded freely between Mauritius and Madagascar 
(Chapter II(4)(iii)(c)).    
45. Since 30 November 2007, Mauritius also grants pr eferences (on a bilateral basis) on imports 
from Pakistan.  However, these preferences remain  limited to few product groups (Table III.5).18 
(vi) Import prohibitions, restrictions, and licensing 
46. Import prohibitions apply to several categories of  goods, mainly for health and safety reasons.  
The number of categories of prohibited goods has been  increased from 24 to 33 since the last Review 
of Mauritius (Table III.6).  In addition, importation of certain drugs is prohibited under the Dangerous 
Goods Act.19  Importation of second-hand goods (other than  motor vehicles) for resale is prohibited, 
as well as the importation of second-hand motorcycle /autocycle parts and accessories for resale or 
local assembly.  Importation of black tea is in pr inciple, not allowed (Chapter IV(2)(ii)(b)).  For 
certain strategic reasons, some products can on ly be imported by parastatal organizations 
(section (4)(ii) below).  The Mauritius Sugar Syndicat e is the sole marketer and importer of sugar  
(Chapter IV(2)). 
47. Import permits are required for the goods controlled by the Ministry in charge of commerce 
(Table AIII.4), and for other products, mainly on he alth, environmental, secu rity, and public safety 
grounds.  The list of imports controlled by the Mini stry in charge of commerce has been subject to 
few modifications since the last TPR of Mauritius.  The main modifications concern the elimination 
of certain items (mainly agricultural products , chemicals, certain equipment and metals)20, and the 
addition of others (mainly milk and canned food pr oducts, certain plastic a nd rubber articles, articles 
containing asbestos, rough diamonds, and electrical apparatus).21  The Ministry is responsible for the 
control of these imports in collaboration with other agencies.  Import permits from the MAIF are required for animal foodstuffs, meat, and live an imals.  Import permits for manufactured and un-
manufactured tobacco are issued by the Tobacco Board  (Chapter IV(2)).   
                                                     
 
18 Preferences (at 8-digit level) granted to India concern 22 tariff lines of HS chapters 72, 84, and 85; 
and those granted to Pakistan concern 18 tariff lines of HS chapters 84 and 85. 
19 These drugs are listed in Schedule I of the Dangerous Drugs Act 2000. 
20 The items eliminated include:  beans, oranges, tangerines, manda rins, grapefruits, certain spices, 
groundnut, certain plants and parts of plants, infant fo rmulas, dietary foods, bakery additives, insecticides, 
rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and 
similar products, cutting oils and fluids, quartz, magenta,  PVC pipes, plastic feeding bottles, teats and soothers, 
bakery and pastry equipments, and organic and inorganic chemicals, asbestos, and certain metals, such as 
beryllium, cadmium, chromium, copper, nickel, silver, thallium, and zinc. 
21 The items added to the list include infant milk, milk powder, canned corned beef and mutton, canned 
fish (pilchards), potassium based additive;  plastic carry  bags (vest type);  certain tubes and hoses;  used 
pneumatic tyres of rubber; life jackets; articles of asbestos-cement, articles of asbestos fibres and of mixtures 
with a basis of asbestos;  rough diamonds (other than those imported from Liberia), and certain electrical apparatus. WT/TPR/S/198 Trade Policy Review 
Page 48 
 
 
Table III.6 
Import prohibitions, 2007 
Product Rationale for prohibition 
Rolling machines (other than industrial types) used to manufacture cigarettes Life security   
Diamonds including rough ones imported from Liberi a United Nations General Assembly Resolution  
All round logs and timber products from Liberi a United Nations General Assembly Resolution  
Bull bar .. 
Asbestos fibres (actinolite,  anthophylite,  amosite,  and tremolite) Health hazard  
Toy known as “Yoyo water ball”      Health hazard  
Any jelly confectionery intended for human c onsumption and containing E425 Health hazard  
Any jelly mini cup or mini capsule inte nded for human consum ption containing food 
additives E400, E401, E402,  E403, E404, E405,  E406, E407, E 407a, E410, E412, 
E413, E414, E415, E417 or E418   Health hazard  
Batteries containing mercury   Environmental protection  
Aerosol spray containing benzene   Health hazard  
Cosmetic products containing Vitamin K1 (phytonadione)  Health hazard  
Ball valve bottles   Life security  
Explosive caps for toy pistols and guns cont aining a mixture of potassium chlorate 
and red phosphorus Life security  
Fire crackers of a type "pétards rapés"   Life security  
White phosphorous matches   Life security  
Remoulded, recapped or re-gr ooved motor vehicle rubber tyres   Life s ecurity and prevention of deceptive practices
Kerosene stoves of a type "lampes vert es" 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 ciga rettes  Protection of children's morals  
Second-hand motor vehicle spare parts and accessories (tubes and wheels;  
Macpherson strut assembly;  injector nozzl es;  chassis and parts thereof;  brake 
linings;  clutch nut and parts thereof;  filte rs;  hoses;  engine mountings;  belts;  oil 
seals;  ball joints;  bearings;  shock abso rbers;  coil spring, leaf spring and torsion 
bar;  body shells of motorcars or any part s of motorcars originally welded by the 
manufacturer to their structured body shells or chassis;  jacks;  second-hand motor 
vehicles tyres other than imported by an y firm operating in the export processing 
zone for re-export as retreaded tyres)   Life security and prevention of deceptive practices
Toy motorcyclists' helmets   Life secu rity and prevention of deceptive practices
"Roll your own cigarettes" papers imported under H.S. 48.13   Protection of public morals  
Electric water heaters with bare element and pa rts and accessories thereof   Life security  
Portable electric lamps known as laser penlights/torches of 1 MW or more   Life security  
Toy pistols and guns with projectiles   Life security  
Containers performing the function of "aer osols" using chlorofluorocarbons (CFCs) 
as propellant with contents other than pharmaceutical products) Protection of life  
Items containing CFC's as refrigerant or  blowing agent Environmental protection  
Crocidolite (blue asbestos) and its products  Protection of life  
Polybrominated biphenyls (PBB) and products Life security 
Polychlorinated biphenyls (PCB) and products Life security 
Polychlorinated terphenyis (PCT),  and Tr is (2, 3 Dibromopropyl) phospate and their 
products Life security  
PVC teethers and teething rings Protection of life  
..  Not available. 
Source:  The Consumer Protection (Control of Imports) Regulat ions 1999, Second Schedule, Re gulation 2, updated as at 
 12 June 2007. 
48. In certain cases, import permits require prior cl earance from the relevant authorities, such as 
MAIF for chilled or frozen fish;  MoHQL for nutrient supplements, animal or ve getable fats and oils, 
margarine edible mixtures or preparations, pharm aceutical products and traditional medicines, and 
certain medical materials and instruments;  Minist ry of Public Infrastructure, Shipping and Land 
Transport for public transport type, passenger motor vehicles, and buses;  and Ministry of Tourism, 
Leisure and External Communications for cruise ship s, excursion boats, and boats, ships, barges and 
similar vessels for the transfer of persons or goo ds.  An import permit is required for certain other 
items for conformity to technical regulations (section (viii) below).   
49. Import permits for certain agricultural products are subject to clearance by the AMB 
(Chapter IV(2)).  To import animal foodstuffs, liv e animals and meat, an authorization is required Mauritius WT/TPR/S/198 
 Page 49 
 
 
from the Division of Veterinary Services (DVS) of the MAIF.  The importation of tea requires a 
licence for the importer and an import permit for each consignment of tea, delivered by the Tea Board. 
50. The submission of an application and issue of  an import permit are done electronically. For 
straightforward applications, permits are issued within 24 hours.  For applications that need 
consultation with other agencies (e.g. the Mauritius Standards Bureau for goods subject to technical 
regulations or specific standards, and the Pharmacy  Board for pharmaceutical products), the issue of a 
permit may take a maximum of one month;  no fee is charged.  No import permit is required for 
controlled goods if imported as:  household and personal effects of a passenger (excluding second-
hand vehicles and second-hand equipmen t and tools for commercial or industrial use);  samples of no 
commercial value involving no transfer of funds;  and goods for ship stores and transhipment. 
51. Specific conditions and restrictions are imposed on the importation of certain controlled 
goods (Table III.7).  Since the last TPR of Mauritius,  some modifications have been made to the list 
of products subject to these conditions, including the elimination of items such as food additives and 
bakery additives in general, and iron sheets, and th e inclusion of new items such as life-saving jackets, 
tubes and hoses, rough diamonds, and plastic carry bags .  Quantitative restrictions apply to imports of 
potatoes and tables salt (see Chapter IV(2) and (3)).
22  The number of second-hand vehicles an 
individual or firm (other than dealer) may import is limited to one every five years, with the exception 
of motocycles and minibuses.  Gold can be importe d only by EPZ jewellers or factories holding the 
appropriate licences or certificates to manufacture goldwar e.  Restrictions on im ports of palm oil were 
eliminated in 2002/03. 
52. Other conditions apply to certain products.  Alc oholic beverages require a certificate of the 
MoHQL on first importation.  Imports of drugs (oth er than controlled drugs) for use in the public 
sector are subject to international tenders.  Imported pharmaceuticals must be registered for sale in their country of origin, and imported pesticides must be  registered in the country of origin before an 
import permit can be granted.  Fishing and other vessels for processing or preserving fishery products 
require a seaworthiness certificate and a declaration of survey of the vessel.  
Table III.7 
Conditions on imports of controlled goods, November 2007 
Description of controlled goods Conditions under which the goods should be imported 
Rice (imported by traders other than STC) Must not exceed 10% broken rice 
Weighing and measuring instruments not for 
trade use Each instrument should be clearly and indelibly marked "not for trade use" 
Second-hand (used/r econditioned) motor 
vehicles as follows: Common requirements (with the exception of motor-cycles): must 
(i) be consigned to the applicant whose na me must appear on the bill of lading and 
the manifest as the consignee; 
(ii) be registered with th e National Transport Authority in the name of the importer 
except where the vehicle is impor ted by an authorized dealer; 
(iii) be right-hand drive; 
(iv) be in good running condition and not damaged; (v) have its original chassis; 
(vi) be covered by an inspection certifi cate in the form specified in the Sixth 
Schedule 
a or containing the particulars and info rmation required in the Sixth Schedule 
a)issued not earlier than 2 months before the date of shipment by a branch of Bureau 
Veritas or SGS or a competent authority in the exporting country recognized by the 
Permanent Secretary, or with regard to  Japan, South Africa and the United Kingdom 
by the authorities specified in the Seventh Schedule a certifying the roadworthiness and 
usability of the vehicle, ex cept where the vehicle is imported by the categories of 
importers specified in paragraphs 1 to  6 in Part I of the Eighth Schedulea; 
(vii) not be fitted with any bull bar 
Table III.7 (cont'd) 
                                                      
22 The Consumer Protection (Control of Imports) Regulations, Fourth Schedule (as amended). WT/TPR/S/198 Trade Policy Review 
Page 50 
 
 
Description of controlled goods Conditions under which the goods should be imported 
(a) Motorcars, dual purpose vehicles 
(including 2x4 and 4x4 double-cab truck but 
excluding van and double-cab heavy duty 
lorry) Specific requirements: must 
(i) be between 18 months and 4 years from the date of first registration, at the date 
of shipment, except for a vehicle imported by  the categories of importers specified at 
paragraphs 1 to 6 in Part I of the Eighth Schedulea; 
(ii) be covered by a document issued by the appropriate authority in the exporting 
country and/or in the country of origin , acceptable by the Permanent Secretary as 
evidence that the vehicle is not stolen; (ix) have been first registered not late r than in the year following the year of 
manufacture 
(b) Goods vehicles (lorries including double-
cab heavy duty lorries and trucks other than 
2x4 and 4x4 double-cab trucks) Specific requirements: must  
(i) be not more than 8 years from the date  of first registration, at the date of 
shipment, except for a vehicle imported by the categories of importers specified in 
paragraphs 1 to 6 in Part I of the Eighth Schedulea; 
(ii) be covered by a document issued by the appropriate authority in the exporting 
country and/or in the country of origin , acceptable by the Permanent Secretary as 
evidence that the vehicle is not stolen; 
(iii) have been first registered not late r than in the year following the year of 
manufacture 
(c) Vans (other than motor buses) designed to 
carry goods and/or to carry not more than 7 
persons including the driver Specific requirements: must 
(i) be not more than 5 years from the date  of first registration, except for a vehicle 
imported by the categories of importers specified  in paragraphs 1 to 6 of Part I of the 
Eighth Schedulea 
(d) Motor buses Specific requirements: must 
(i) be not more than 8 years from the date  of first registration, at the date of 
shipment, except for buses imported by the cate gories of importers listed in Part III of 
the Eighth Schedule a; 
(ii) be covered by a document issued by the appropriate authority in the exporting 
country and/or in the country of origin , acceptable by the Permanent Secretary as 
evidence that the vehicle is not stolen; 
(iii) have been first registered not late r than in the year following the year of 
manufacture 
(e) Motor-cycles Must be less than one year old at the date of shipment 
Second-hand motor-vehicle parts and accessories Excluding prohibited second-hand motor-vehicle  parts and accessories as specified in 
the Second Schedule
 a 
Controlled goods imported for re-export (a ) should be re-exported ex-bonded warehouse and not sold on the local market in 
any circumstances; 
(b) no permission to sell on the local market  will be granted in any circumstances 
Motor-cyclists' helmets (crash helmets) Each  helmet should be indelibly and clearly marked with the certification mark issued 
by the Mauritius Standard Bureau (MSB) or  a recognized standards institution in the 
country of origin 
Bakery additives  
(a) Hydrogenated oils and fats imported under CTN 15.16 for industrial use Must contain not more than 85% satura ted fatty acids on the fat weight basis 
(b) Vegetable fats (Vanaspati) imported under 
HS 15.16.20 Must contain not more than 30% of satu rated fatty acids on the fat weight basis 
Margarine rich in polyunsaturates imported 
under HS 15.17 Must contain not less than 45% of polyunsat urated fats and not more than 25% of 
saturated fats on the fat weight basis 
(a) Margarine imported under HS 15.17 for 
industrial purpose Must contain not more than 75% of satu rated fatty acids on the fat weight basis 
(b) Other margarine imported unde r HS 15.17 Must contain:  
(a) not more than 60% of saturated fats on the fat weight basis;  and 
(b) not more than 25% of palm oils 
Edible mixtures or preparations of animal or 
vegetable fats or oil or of fractions of different 
fats or oil imported under HS 15.17 and 15.18 Must contain: 
(a) not more than 23% of saturated fatty acids;  and 
(b) not more than 25% of palm oils 
Measuring tapes At least 50% of each consignment of  measuring tapes must be graduated in metric only 
PVC pipes (a) Must comply with MS ISO 4422-2 and MS6; 
(b) A certificate from the MSB must be obtained prior to customs clearance 
Brooms Excluding straw brooms and brooms wholly  or partially made of vegetative material 
like "fataque" 
Electric cable insulated with plastic material s (a) Must comply with MS 17 and MS 113; 
(b) A certificate from the MSB must  be obtained prior to the Customs clearance 
Armoured electric cables Should comply with MS 101 
Coconut oil Coconut oil should be imported in bot tles of 1 litre each, to be labelled as follows: 
(a) "for cosmetic or religious purposes only";  and (b) "coconut oil is hazardous to health if consumed" 
 Table III.7 (cont'd) 
 Mauritius WT/TPR/S/198 
 Page 51 
 
 
Description of controlled goods Conditions under which the goods should be imported 
Fine gold for resale (a) the impor ter should hold the appropriate trading licence issued under the Trade 
and Industries Classification Act and the Local  Government Act giving him the right to 
manufacture and sell goldware; 
(b) the fine gold should be sold to licensed jewellers only;  (c) a certificate of fineness from overseas, a ttesting that the gold is of 24 Kt, should 
be submitted to the Ministry prior to customs clearance 
Pocket lighters, gas fuelled, non-refillable (a) must comply  with the International Standard, ISO 9994:1995 or any other 
equivalent standard; 
(b) a recent certificate of co nformity with international standard ISO 9994:1995 or 
any other equivalent standard , should be submitted to the Ministry prior to customs 
clearance 
Life saving jackets (a) must comply with the specifica tions set out in the Safety of Life at Sea (SOLAS) 
Convention; 
(b) every life jacket must  bear the SOLAS marking 
Tubes and Hoses (other than tubes and hoses 
consisting of a metal reinforcement) for 
connecting liquefied petroleum gas (LPG) 
cylinders to domestic gas appliances (a) The tubes and hoses must  indelibly bear  at each interval of not more than 50 
centimetres the follo wing inscriptions: 
 (i) the mark of the National Sta ndard of the country of origin; 
 (ii) the identity of th e manufacturer and the country of origin;  and 
 (iii) the date limit for use 
(b) a valid certificate of conformity with the National Standard of the country of 
origin, issued by a recognised body, should be  submitted to the Ministry prior to the 
importation 
Rough diamonds (other than those imported from Liberia (a) a valid Kimberley Process Certificate i ssued by the appropriate authority of the 
exporting country must be submitted to the Mi nistry, prior to customs clearance of the 
diamonds; 
  (b) the Certificate must be a forgery-re sistant document that meets the requirements 
of the Kimberley Process International Certification Scheme for rough diamonds; 
(c) must be imported in a sealed tamper-proof container accompanied by a duly authenticated copy of the Certificate;  
(d) the relevant invoice from the supplier abroad must inter alia  bear the following 
note:  the rough diamonds herein invoiced have been purchased from legitimate 
source/s not involved in funding armed conf lict and in compliance with relevant 
United Nations resolutions 
Plastic carry bags (a) must comply with  the standards specified in the Schedule a) to the Environment 
Protection (Plastic Carry Bags) Regulations 2004. 
(b) a Certificate from the MSB attesting compliance with the standards must be 
obtained prior to customs clearance. 
a The Schedules in the table refer to the Schedules of the Consumer Protection (Control of Imports) Regulations. 
Source:  The Consumer Protection (Con trol of Imports) Regulations, Fifth Schedule (as amended).  
 
(vii) Contingency trade remedies 
53. Mauritius has no legislation on anti-dumping, c ountervailing or safeguard measures.  In 2001, 
draft legislation was being vetted by the Attorney General's Office and was expected to come into 
force by the end of 2001.  However, in 2004, a new Antidumping, Countervailing and Safeguard Measures Bill was prepared and expected to be introd uced in the National Assembly before the end of 
the year.  The authorities indicate that the bill is bei ng finalized and is expected to be adopted by April 
2008.  During the period under review, Mauritius has taken no anti-dumping, countervailing or 
safeguard actions. 
(viii) Technical barriers to trade (TBT) 
54. The Mauritius Standards Bureau (MSB), establishe d in 1975, develops standards (including 
technical regulations) and provides metrology, calib ration, testing, and quality assurance services to 
the manufacturing and services sectors.  It is administered by the Standards Council whose Chairman 
is appointed by the Minister in charge of industry.
23  The Council is assisted by nine technical 
                                                      
23 The 1993 Mauritius Standards Bureau Act (as amended).  WT/TPR/S/198 Trade Policy Review 
Page 52 
 
 
committees.24  The MSB is a full member of the Interna tional Organization for Standardization (ISO) 
and the African Regional Organization for Standardiza tion (ARSO).  It is also an adherent to the 
WTO Code of Good Practice for the Preparation, Adoption and Application of Standards, and the 
national enquiry point.25  The MSB is around 60% financed by the State. 
55. Draft standards are published in Government Gazette  and a 60-day period is allocated for 
public comments on draft standards, proposed amendmen ts, withdrawals or revisions.  Standards enter 
into force after due consideration has been given to any written objection or  representation.  Mauritian 
standards are revised every five years with a view to  aligning them on interna tional standards. As at 
November 2007, Mauritius had 160 standards (13 we re under revision) in areas such as chemicals, 
construction material, engineering, food processing, and management systems.   The Minister in 
charge of industry may, by public notice, transf orm a standard into a technical regulation (i.e. 
compulsory), after publication of his intention to do so and after consideration of any written 
objection lodged with the Director of the MSB with in two months after publication of the notice.  
Technical regulations may also be promulgated by other authorities in their respective areas of 
competence (based or not on MSB standards).  
56. Technical regulations apply to imports and lo cally produced goods.  In 2007, Mauritius had 
25 technical regulations, up from 12 in 2001 (Table III.8).  Since its last TPR, Mauritius has notified two technical regulations to the WTO (concerning hazardous wastes and requirements on plastic carry 
bags), both for environmental protection purposes (see section (ix) below).
26  Alcoholic beverages 
require a certificate of analysis on first importation.   Safety regulations (identical to British ones) 
apply to products such as electric water heaters, arms, ammunition, dynamite , and explosives.  The 
Ministry in charge of commerce is in charge of  the implementation of technical regulations.  All 
products subject to technical regulations ar e considered to be controlled goods.   
Table III.8 
Selected technical regulations, November 2007 
Standards No. Product 
MS ISO 1000:1992 The International System of Units (SI) 
MS ISO 1461:1999 Hot dip galvanized coatings on fabricated iron and steel articles (speci fications and test methods) 
MS ISO 3633:2002 Unplasticized poly (vinyl chloride) (P VC-U) pipes and fittings for soil and waste discharge 
systems inside buildings (specifications) 
MS ISO 4422-1:1996 Pipes and fittings made of unplasticized poly (vinyl chloride) (PVC-U) for water supply 
(specifications part 1) 
MS ISO 4422-2:1996 Pipes and fittings made of unplasticized poly (vinyl chloride) (PVC-U) for water supply 
(specifications part 2) 
MS 10:1999 Carbon steel bars for the reinfo rcement of concrete (specifications) 
MS 17: 2004 PVC insulated, non-armoured cables for voltages up to and including 450/750 V,  for electric 
power, lighting and internal wiring 
MS 19:1986a Hot-dip zinc-coated (galvanized) steel sheet and coil 
MS 30:1983a Pre-packaged foods (labelling requirements) 
MS 34:2002 Cold reduced steel wires for the re inforcement of concrete (specifications) 
MS 37:1984 White and whole wheat bread (specifications) 
Table III.8 (cont'd) 
                                                      
24 Building and Construction Standards Committee,  Chemical Standards Committee, Electrical 
Engineering Standards Committee, Food and Agriculture Standards Committee, Information Technology Standards Committee, Management Systems Standards Committee, Mechanical Engineering Standards 
Committee, Textile Standards Committee, and Metrology Standards Committee. 
25 WTO document G/TBT/ENQ/31, 29 October 2007. 
26 WTO documents G/TBT/N/MUS/1, 3 May 2005 and G/TBT/N/MUS/2, 3 May 2005 Mauritius WT/TPR/S/198 
 Page 53 
 
 
Standards No. Product 
MS 48:1984 Fixed electric instantaneous  water heaters (specifications) 
MS 101:1994a PVC-insulated cables for electricity support (specifications) 
MS 111-2:1998 (ISO 8124-2:1994) Toys – flammab ility (specifications and test methods) 
MS 111-3:1998 (ISO 8124-3:1997) Toys – migrati on of certain elements (specifications) 
MS 111-5:1999 (EN 71-5:1993) Toys – ch emical toys (sets) other than experimental (specifications and labelling requirements) 
MS 111-6:1999 (EN 71-6:1994) Toys – graphical symbol for age warning labelling (specifications) 
MS 113:2003 Electric cables – flexible cords rated up to  300/500 V, for use with appliances and equipment 
intended for domestic, office,  and similar environments 
a Under revision. 
Source:  Information provided by the Mauritian Authorities.   
57. Currently, the MSB is the sole product certific ation body.  It also certifies management 
systems, but shares the market w ith three foreign certification bodies.27  The MSB provides the 
Hazard Analysis Critical Control Point System (HACPP), MS ISO 22000 (food safety management 
system) and MS ISO 27000 (information security mana gement system) certifications.  Testing is 
carried out by around 130 laboratory units (including private laboratories). 
58. MSB certification enables compan ies to use the MSB mark fo r products and processes that 
meet all the requirements of the relevant Mauritia n standard.  The licence for use of the mark for 
products and processes is valid for two years (rene wable) during which the MSB conducts regular 
surveillance (four to six visits per annum).  The National Quality Certifica tion Scheme, operated by 
the MSB, recognizes companies that have desi gned, planned, established, maintained, and 
implemented quality management systems as meeting the requirements of MS ISO 9001:2000.28  In 
this case, the MSB certification is valid for three years.  As at July 2007, 41 companies had been 
awarded the certificate under the scheme.29  The MSB has been accredited by the Dutch Council for 
Accreditation (Raad voor Accreditatie (R vA)) for the National Quality System  Certification Scheme  
for 13 "scope sectors", including textiles and textile  products, metals and fabricated metal products, 
machinery, equipment, and information technology.  In the area of HACPP in the food sector, four companies have been certified by MSB.  One comp any has been certified so far to MS ISO 27000.  A 
dozen Environmental Management Systems (EMS) have so far been certified. 
59. The importation of products subject to technical  regulations is subject to clearance from the 
Ministry in charge of commerce, on arrival at the border.  If a product has been certified by a 
recognized body (i.e. an accredited body), no local certifi cation is needed;  if not, testing is carried out 
by the MSB.  Testing fees MSB vary between MUR 100 and MUR 2000.  The inspection is generally done by the SGS.  Import inspections are also done by the MAIF (Division of Veterinary Services),  
MoHQL (Health Inspectorate), and Ministry of Wo men's Right and Consumer Protection (Consumer 
Protection Unit). 
60. The accreditation body MAURITAS, establishe d in 1998 became operational in January 2006 
and is a department within the Ministry in charge of industry.
30  It is the sole body providing 
accreditation to conformity assessment bodies (CABs), such as laboratories, and certification and inspection bodies.  All testing laboratories, as well as the calibration laboratory of the MSB, will be 
accredited by MAURITAS.  Pre-assessment of all MSB testing and calibration laboratories was 
                                                     
 
27 AJA, Société Générale de Surveillance (S GS), and British Standards Institute (BSI). 
28 The Mauritian Standards on quality management systems (MS ISO 9001:1994, MS ISO 9002:1994, 
MS ISO 9003:1994, and MS ISO 9001:2000) are identical to the ISO 9000 core series of standards. 
29 MSB online information.  Viewed at: http://msb.intnet.mu/ 
30 The Mauritius Accreditation Service Act 1998. WT/TPR/S/198 Trade Policy Review 
Page 54 
 
 
completed in December 2006;  initial assessment  of food and agricultural, and mechanical 
laboratories is tentatively scheduled for March 2008.   The Certification Body Accreditation Scheme 
was launched in March 2007. 
61. MAURITAS is a Member of the Internati onal Laboratory Accreditation Cooperation (ILAC) 
and the International Accreditation Forum (IAF);  it is also a member of the Southern African 
Development Community Accreditation (SADCA), aimed at, inter alia , promoting mutual recognition 
agreements (MRAs) between qualifying instituti ons in SADC member countries.  In 2006, 
MAURITAS entered into twinning agreements with  the South African National Accreditation System 
(SANAS) for laboratory accreditation, and with the Norwegian Accreditation (NA) for certification 
body accreditation and for training and technical e xpertise.  No MRA has been concluded by 
MAURITAS so far. 
62. The Legal Metrology (Pre-packed Commod ities) Regulations 2006 (revoked the 1994 
Regulations), operational since 1 Ja nuary 2007,  are aimed at harmoni zing the control of imported and 
locally pre-packed goods, and the pack sizes of certain mass consumption items.  Previously, only 
locally manufactured goods were subject to these re gulations.  Importers, distributors or suppliers 
must take regular systematic action to ensure  the accuracy of net quantities of goods.  General 
labelling requirements for pre-packaged goods are inte rested to bring the accuracy requirements into 
line with the latest recommendations of the Intern ational Organization of Legal Metrology and the 
SADC regional standards.  Labels on commodities pre-packed outside Mauritius must mention the 
name and address of the importer or distributor.  All la bels should be written in French or English, in 
letters and numbers of specified he ight.  The declarations of quantities must be in metric units.  
Certain commodities31, when meant for sale to the general public through retail outlets, must be pre-
packed according to the co rresponding standard quantities.32  In addition to the legislation on legal 
metrology, the labelling requirements are also laid down by the legislation on food, and on consumer 
protection and fair trading. 
63. In the case of food items, labels must also indicate the name of the food;  the list of 
ingredients;  the name and address of the manufacturer or packer;  any special storage conditions or 
conditions of use;  and the expiry  date, the date of manufacture, and the lot identification (which may 
also be embossed on the container).  When applicable ,  labels must also indicate:  the name of the 
edible fat or oil used in production, whether the contents are mixed or blended;  the presence of 
alcohol in capital letters;  the chemical, common name , serial number, and type of food additive;  the 
designation "treated with ionizing radiation";  th e designation that the food has been obtained as a 
result of genetic modification or that the food contains  any ingredient that is genetically modified;  the 
presence of beef or pork, or its derivatives, or lard;  the presence of gelatine and the common name of the animal from which the gelatine is obtained;  pr esence of any vitamin or mineral or amino-acid;  
and the sodium content.  Specific requirements apply also to low-calorie food, special purpose food 
(such as infant food), cereal-based food, lo w-energy food, and dietary products. 
64. Pesticide labels must contain:  the name of the active ingredient and its concentration and 
formulation;  the antidote in case of poisoning and a brief description of treatment to be given;  
protective clothing to be worn when using the pestic ide;  the interval prescribed between the date of 
last application and harvesting or marketing;  the crops on which use of the pesticide is recommended;  
                                                     
 
31 Foodstuffs (i.e. cereals, rice, pulses, cereal flou rs and pulse flours (excluding breakfast cereals and 
cornflour), edible oils, milk liquid (excluding flavoured, condensed, cream or concentrated milk), milk powder 
(for uncanned packages only), sugar, table or cooking salt, and tea (excluding herbal tea and packages of tea 
bags)), cement and liquefied petroleum gas (excluding disposable cartridges for camping gas). 
32 The Legal Metrology (Pre-packed Commodities) Regulations 2006. Mauritius WT/TPR/S/198 
 Page 55 
 
 
measures necessary to ensure safe disposal of pack ages;  and classification of the pesticide with 
regard to toxicity.  In the case of fireworks, their chemical composition has to be indicated.   
65. At the regional level, in April 2005, CO MESA adopted over 100 standards (mainly SPS 
measures) which were to be recommended and circulated to member states for adoption (see 
section (ix) below).  None of these standards has been made mandatory. 
(ix) Health, sanitary, phytosanitary, a nd environmental protection measures 
66. Since its last TPR, Mauritius has been rene wing its legal framework for sanitary and 
phytosanitary (SPS) measures.  In 2006, it enacted the Plant Protection Act 2006, which repealed the 
Plants Act 1976.  According to the authorities, the Veterinary Services (Duties and Powers) Bill, 
already drafted at the time of the previous review of  Mauritius, is in the process of being finalized.  A 
Seed Bill and Plant Breeder’s Rights Bill are being finalized, and an Animal Health Bill is being 
drafted.  The legal framework for environmenta l measures has also been modified through, inter alia , 
the adoption of the Dangerous Chemicals Control Act 2004 and the Genetically Modified Organism 
Act (GMO) 2004.  Regulations on imports, exports, and transit of GMOs are being drafted by the 
national bio-safety committee.  Mauritius notified the National Plant Protection Office at the MAIF as 
its National Enquiry Point, and the International Tr ade Division at the Ministry of Foreign Affairs, 
International Trade and Regional Cooperation as its  National Notification Authority.  Eleven 
notifications were submitted on various SPS measures during the review period (Table III.9).   
67. Under the Plant Protection Act 2006, a National Pl ant Protection Office (NPPO) was set up at 
the MAIF.  The Act, inter alia , provides for the control of plant pests, and establishes the legal and 
administrative framework for phytosanitary measur es to meet international obligations under the 
International Plant Protection Convention (IPPC).  Th e NPPO is in charge of issuing phytosanitary 
certificates, and may establish phytosanitary requ irements.  Plant products that do not meet 
requirements or that are suspected of pest infesta tion may be seized or destroyed.  These decisions can 
be appealed to the Minister by the importers. 
68. Imports of plants, plant parts and any other regulated product (including seeds, cuttings, cut 
flowers, fruits, vegetables, bulbs, and rhizomes) require a plant import permit from the NPPO, and 
must be made through the point of entry designated  in the permit.  A phytosanitary certificate issued 
by the official plant protection authority of the exporting country must accompany imports of all agricultural consignments.  Inspections are carried out at the point of entry or at the final destination, 
at the cost of the importer.  A permit is also re quired for importation of used  agricultural equipment, 
tools, and machinery.  Importation of certain spec ific planting materials is subject to post-entry 
quarantine. 
69. Procedures for the importation of animals (incl uding the verification, control and quarantine) 
are covered by the Animal Diseases Act 1925 (as amended).  The Division of Veterinary Services of the MAIF enforces the Animal Disease Act, through control and eradication of animal diseases, based 
on guidelines from the Terrestrial Animal Health Code  and Aquatic Animal Heal th Code of the World 
Organization for Animal Health (OIE).
33   
70. An import permit from the MAIF is required pr ior to the importation of animal foodstuffs, 
meat, live animals, and fish and sea products.  All animals to be imported into Mauritius must be accompanied by a veterinary certificate;  they are inspected by a veterinary officer at the point of 
entry.  Importation of animal and vegetable fats requires a certificate of analyses delivered by  a 
recognized authority of the exporting country. 
                                                     
 
 33 Ministry of Agro Industry and Fisheries (undated d). WT/TPR/S/198 Trade Policy Review 
Page 56 
 
 
Table III.9 
SPS measures notified, 2001-07 
Description WTO document 
Temporary ban on the importation of fish  and fish products from South Africaa G/SPS/N/MUS/2, 25.01.2001 
Ban on import of all livestock and livestock products from the United Kingdoma G/SPS/N/MUS/3, 10.04.2001 
Ban on import of all meat products, except poultr y and canned pork meat from the European 
Communitiesa G/SPS/N/MUS/4, 10.04.2001 
Ban on importation of live cattle, sheep, a nd goats from Zimbabwe and South Africaa G/SPS/N/MUS/5, 23.04.2001 
Temporary ban on importation of horses a nd other equidae from the United Kingdoma G/SPS/N/MUS/6, 21.05.2001 
Lifting of ban on import of chilled processed pork products from Fr ance and on import of 
live cattle from South Africa G/SPS/N/MUS/7, 8.11.2001 
Lifting of ban on chilled processed por k products and live cattle from France and South Africa G/SPS/N/MUS/8, 8.04.2002 
Lifting of ban on pork and pork products, live cattle , live sheep and live goats from the EC (except the 
United Kingdom) and South Africa G/SPS/N/MUS/9, 8.04.2002 
Ban on Livestock Feed from Mada gascar G/SPS/N/MUS/10, 3.04.2003  
Fruits and Vegetables from Kenyaa G/SPS/N/MUS/11, 3.12.2003 
Suspension on importation of live poultry and pigs , including their frozen and chilled products from 
South Africaa G/SPS/N/MUS/12, 5.09.2004 
a Emergency measure.  
Source: WTO Secretariat . 
71. The 1998 Food Act and the 1999 Food Regulations, in force since January 2000, apply 
equally to imports and locally produced food.  Th e MoHQL controls the importation, manufacture, 
processing, storage, distribution, and sale of food, drinks, and certain chemicals, to the final 
consumer.  Its approval is a precondition for gr anting of the import permit for these products. 
72. At the regional level, Mauritius is coopera ting with other members of COMESA, SADC, and 
AU (Chapter II(4)(iii)) to arrive at a common policy on SPS issues and for taking action, where necessary, on a regional basis. 
73. Several restrictions apply to imports for e nvironmental protection purposes (see also section 
(vi) above).  Importation (as well as exportation,  use, marketing, production, release into the 
environment, and transit) of GMOs is to be s ubject to a permit once the regulations are adopted;  
meanwhile imports are allowed.  An applicant for the permit will have to submit a risk assessment 
report and a contingency plan.
34   
74. Imports (as well as exports, manufacture, sale a nd distribution) of dangerous chemicals are 
subject to a licence from the MoHQL.  Imports (and exports) of pesticides re quire a permit from the 
Dangerous Chemical Control Board.  Other techni cal requirements and/or restrictions on imports 
apply under the Hazardous Wastes Regulations 2001;   the Polyethylene Teraphthalate (PET) Bottle 
Permit Regulations 2003;  and the Environment Prot ection (Plastic Carry Bags) Regulations 2003 (see 
also section (viii) above). 
75. A Green Tax, equal to 0.75% of their monthly turnover, is imposed by the Ministry of 
Environment under the Environment Protection Act 2002, on :  hotels, boarding houses with more 
than four bedrooms, enterprises engaged in stone crushing or in the manufacture or processing of 
aggregates, concrete blocks, pre-cast units, coral sand,  rock and or basalt. The revenue from the tax is 
                                                      
34 The Genetically Modified Organisms Act 2004 (partly enforced). Mauritius WT/TPR/S/198 
 Page 57 
 
 
credited into the National Environment Fund.35  Voluntary Environmental Management Systems 
Standards (EMS) are also being promoted.  The MSB has adopted the ISO 14000 standards on environmental management;  Mauritian industr ies are acceding to these standards (see also 
section (viii) above).   
76. Mauritius is a member of, inter alia , the International Plant Protection Convention, the 
FAO/WHO Codex Alimentarius Commission, the Worl d Organization for Animal Health (OIE), the 
United Nations Convention on Biological Diversit y, the Convention on International Trade in 
Endangered Species of Wild Fauna and Flora (CIT ES), the United Nations Framework Convention on 
Climate Change, the 1985 Vienna Convention on the Protection of Ozone Layer, the 1987 Montreal 
Protocol on Substances that Deplete the Ozone Layer, the Basel Convention on the Control of 
Transboundary Movement of Hazardous Wastes and their Disposal, and the Bamako Convention on 
the Ban of the Import into Africa and the Control of Transboundary Moveme nt and Management of 
Hazardous Wastes within Africa. 
(x) Government procurement 
77. Mauritius is neither a member of, nor an ob server to, the WTO Plurilateral Agreement on 
Government Procurement.  However, the authoriti es indicate that Mauritius is considering becoming 
an observer.  Since October 2000, government proc urement has been governed by the Central Tenders 
Board (CTB) Act, which, among other, establishe d a board responsible for the award of major 
contracts.
36  With the aim of bringing local procurem ent practices into line with international 
standards, a new Act, repealing the CTB Act of  2000 was adopted in December 2006 and is expected 
to be proclaimed shortly.37 
78. The new Public Procurement Act 2006 creates a new Central Procurement Board (CPB), 
which will be responsible for approving of the aw ard of all major contracts (see below), as well as a 
Procurement Policy Office in charge of policymak ing and monitoring.  It provides for the basic 
principles and procedures to be applied in public  procurement of goods, public works, consultant 
services, and other services.  Members of the boa rd have already been appointed, however, the 
implementing regulations of the new Act are yet to be adopted.38 
79. Under the new Act, a public body cannot advertise, invite, solicit or call for bids in respect of 
a major contract (i.e. exceeding the prescribed th resholds (Table III.10)) unless authorized by the 
Board, and no major contracts may be awarded or contracts signed, without approval by the Board.  
The Board authorizes public bodies to call for bi ds, or utilize another appropriate procurement 
method.  The Act explicitly prohib its the artificial division of the modalities of procurement to avoid 
monetary thresholds. 
                                                      
35 UNDP (undated). 
36 The major provisions of Mauritius' Central Tenders Board Act 2000 are described in detail in WTO 
(2000), Trade Policy Review  of Mauritius, Geneva.  
37 While this report was sent to translation in early 2008, the Public Procurement Act 2006 was 
reportedly proclaimed. 
38 For procedures, see WTO  (2001). WT/TPR/S/198 Trade Policy Review 
Page 58 
 
 
Table III.10 
Thresholds for major contracts 
(MUR million) 
Public body Goods, civil 
engineering 
works and 
capital goods Consultancy 
services Other 
services 
Ministries, Government, Departments 5 5 5 
Local authorities, Rodri gues Regional Assembly, Mauritius Qualifications 
Authority 5 5 5 
Agricultural Marketing Board;  Beach Aut hority;  Farmer's Service Corporation;  
Financial Services Commission;  Indus trial & Vocational Training Board;  
Irrigation Authority;  Mahatma Gandhi Institu te;  Mauritius College of the Air;  
Mauritius Educational Development Company Ltd;  Mauritius Film Development Corporation;  Mauritius Examinations Syndi cate;  Mauritius Ins titute of Health;  
Mauritius Meat Authority;  Mauritius Ocea nography Institute;  Mauritius Standards 
Bureau;  Mauritius Tourism Promotion Au thority;  National Computer Board;  
Outer Islands Development Corporation;  Private Secondary Schools Authority;  
Public Officers Welfare Council;  Rodri gues Educational Development Company 
Ltd;  Road Development Authority;  Si r Seewoosagur Ramgool am Botanic Garden 
Trust;  Small Enterprises and Handicraft Development Authority;  Sugar Industry 
Labour Welfare Fund;  Sugar Planter's Mechanical Pool Corporation;  Tea Board;  
Tertiary Education Commission;  Tourism Authority;  University of Mauritius;  
University of Technology, Mauritius. 10 5 10 
Airports of Mauritius Ltd;  Cargo Handli ng Corporation Ltd;  Central Electricity 
Board;  Central Water Authority;  Develo pment Bank of Mauritius Ltd;  Enterprise 
Mauritius;  Information and Communica tion Technologies Authority;  Mauritius 
Broadcasting Corporation;  Mauritius Freeport Authority;  Mauritius Housing 
Company Ltd;  Mauritius Ports Authority;  Mauritius Shipping Corporation Ltd;  
Mauritius Sugar Authority;  National H ousing Development Company Ltd;  
National Transport Corporation;  State Informatics Ltd;  State Investment 
Corporation Limited;  State Property Development Company Ltd;  State Trading 
Corporation;  Waste Water Management Authority. 25 5 10 
Mauritius Revenue Authority 50 5 10 
Source : The Public Procurement Act 2006. 
80. Under the new Act, the methods for public  procurement of goods, services (excluding 
consultancy services) and works are:  ope n advertised bidding;  restricted bidding39;  requests for 
sealed quotations40; and direct procurement.41  Community or end-user participation42, or 
departmental execution may be allowed.43  Where open advertised biddi ng is used, the invitation to 
                                                      
39 Restricted bidding may be used:  where a public body has reason to believe that the goods, other 
services or works are available only  from a limited number of bidders;   or where the ti me and cost of 
considering a large number of bids is disproportionate to the value of the procurement. Participation is limited to 
the suppliers included on pre-approved supplier eligibility lists, so as to ensure that suppliers of specialized 
goods and services have and maintain the necessary technical and financial capability to provide them.  
40 Requests for sealed quotations can only be used for the procurement of:  readily available 
commercially standard goods;  small works;  or small services, where the value of  the procurement does not 
exceed the threshold (yet to be set).  Sealed quotations must be, in princi ple, requested from at least three 
bidders. 
41 The direct procurement method allows a public body to purchase goods, services or works from a 
single source without competition. 
42 Where participation of the procurement end-us er or beneficiary community may enhance the 
economy, quality or sustainability of the service to be procured, or where the objective of the project is to create employment and involvement of the beneficiary community, such end-user or community may participate in the 
delivery of services in accordance with the prescribed procedure. 
43 In the case of works, procurement may be effected by  the public body itself where:  the activity is not 
likely to attract bidders (at least not at a "reasonable price" ) due to its size, nature, location, or financing or high 
mobilization costs;  the activity is such that it would impos e an unacceptable risk on the contractor;  the risk of 
unavoidable work interruptions is better borne by the public body;  the departmental execution is the only practical method for construction, maintenance and conservation works under special circumstances;  the Mauritius WT/TPR/S/198 
 Page 59 
 
 
bid or to pre-qualify must be publis hed in a national newspaper with wi de circulation and, in the case 
of international bidding, also in selected international media with wide circulation.   A public body 
may purchase goods, services (excluding consultancy services), or works from a single supplier (without competition) in cases of extreme urgency;  how ever, it must prove that the situation is urgent 
and was unforeseeable. 
81. Open advertised international bidding must be used where the estimated value of the 
procurement exceeds the threshold (to be set);  the goods, works or services are not available under 
competitive price and other conditions  from more than one supplier in Mauritius; or there is no 
response to open national biddi ng and the goods, services or works must be obtained from 
international bidders.  In appropriate cases, domestic  or regional goods, services or contractors may be 
granted an advantage or preference. 
82. Restricted bidding, requests for sealed quotations, and direct procurement may be used only if 
open advertised bidding will not be efficient or practi cal or will be too costly to apply given the value 
of the procurement. 
83. Consultancy services can be procured through request for proposals (on the basis of quality 
and cost;  quality alone;  quality and fixed budget; least cost and accep table quality), or through direct 
procurement.  
84. Under the new Act, public procurement proceedi ngs may be challenged at any stage, and a 
bidder or potential bidder may make representations to the CEO of the public body concerned.  An 
Independent Review Panel will consider appeals to decisions of the CEO and take remedial action. 
85. Under the Public-Private Partnership (PPP) Act 2004, enacted in March 2005 (section (4)(ii) 
below), public-private agreements are subject to the rules of public procuremen t.  The PPP is meant to 
be used as a new form of proc uring and financing infrastructure projects and services in the public 
sector.  Government agencies wanting to enter into public-private partnership agreements must obtain 
permission from the Public Procurement Board.  
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation 
86. The same registration requirements apply to e xporters and importers (section (2)(i)).  Tea may 
only be exported by companies or individuals licensed by the Tea Board (Chapter IV(2)(ii)(b)).   
87. In order to export goods, a customs declaration has to be lodged electronically by a TradeNet 
user (section (2)(i) above).  Any exporter can file th e declaration provided she/he is registered with 
Customs as a declarant and is owner of a TradeNet front end system.  Other commercial documents required by Customs are: the invoice, packing list, bill of lading or airway bill, and if applicable, 
insurance certificate, certificate of inspection, sanita ry and phytosanitary certificates, and certificate of 
origin.  Some controlled products also require  export permits (see section (iii) below). 
                                                                                                                                                                    
 
activity for a pilot project of a particular nature for the development of a technology work method cannot be 
carried out by a contractor;  works must be carried out without disrupting existing operations by the public 
body's staff because they are familiar with those operatio ns; and/or there is an emergency such as a natural 
disaster.  WT/TPR/S/198 Trade Policy Review 
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(ii) Export taxes, charges, and levies 
88. Mauritius applies no taxes, charges or levies on exports. 
(iii) Export prohibitions, restrictions, and licensing 
89. Export bans are maintained under international conventions to which Mauritius is a signatory 
(section (2)(ix) above).  
90. Export permits are required for pr oducts considered "strategic" or "sensitive" to the economy, 
and goods eligible for preferential tr eatment in importing countries (Table III.11).  The only change to 
the list of products requiring export permits during th e review period is the removal of fish products 
(HS items 03.01-03.07).  Permits are issued by the Mi nistry in charge of commerce and are valid for a 
maximum of six months.  In certain cases, prior appr oval is required from the relevant authorities, e.g. 
the Mauritius Sugar Syndicate for sugar, the Tea Board for tea, the Agricultural Marketing Board 
(AMB) for spices, the Ministry in charge of hea lth for pharmaceuticals, and the MAIF for certain 
agricultural products.  The export of certain agricultu ral and fishery products must be cleared by the 
AMB (Chapter IV(2)). 
Table III.11 
Controlled export goods, July 2007 
H.S. Code Description 
01.01-01.06, excluding 01.01-
01.06.12 Live animals  
02.01-02.10 Meat and edible meat offal of bovine animal s, swine, sheep, goats, horses,  asses, mules or hinnies 
(fresh, chilled, frozen) 
07.01-07.12 Vegetables (fresh and dried) 
09.10 Spices (ginger, saffron, turmeric, and other spices classified under HS No. 09.10) 
10.06 Rice 
11.01 Wheat or meslin flour 
16.02 Other prepared or preserved meat, meat offal or blood 
17.01 Sugar 
17.04 Sugar confectioneries and products with sugar content 
20.09 Fruit juices 
22.02 Non-alcoholic beve rages (soft drinks) 
25.05 Sand 
25.21 Limestone 
25.23 Portland cement 
30.01 Organs (animals) 
30.02 Research vaccines (dead or live attenuated, freeze-dried or wet form) 
50.01-63.10 Textiles and textile artic les for export to USA and Canada 
67.01 Birds' feathers 
Source:  Consumer Protection (Export Cont rol) Regulations, as amended. 
91. A quota continues to apply to exports of  chilled fish (Chapter IV(2)(ii)(e)).  
(iv) Export subsidies, and duty and tax concessions 
92. During the period under review, Mauritius h as revised its export and other incentives 
schemes.  Many have been repealed or are sche duled to expire in the near future.  At end 
December 2007, the Freeport Scheme, the Freight Rebate Scheme (revised in 2005), and the Global 
Business  Scheme (see Chapter II(5)) remained available to companies producing for export.  Several 
schemes were repealed by the Finance Act 2006, incl uding the Export Enterprise Scheme, the Export 
Service Zone, the Export Promotion Scheme, th e Hotel Management Scheme, and the Hotel 
Development Scheme (Table AIII.2).  Benefits gran ted under these repealed acts remain however in 
force for the existing beneficiaries.   Mauritius WT/TPR/S/198 
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93. The Export Enterprise Scheme, Freeport Sche me, Export Promotion Scheme, and Pioneer 
Enterprise Scheme have been notified to WTO as containing export subsidies (Table AIII.2).44  Only 
the Freeport scheme remains in for ce.  The authorities have indicated that, while Mauritius has not 
undertaken any commitment to provide export subs idies beyond 2009 to new beneficiaries, the 
prospect could not be excluded.45   
94. The Export Enterprise Scheme (known as export- processing zone (EPZ) scheme) has been the 
most important incentive scheme in Mauritius.   EPZ scheme was eliminated, effective, 
1 October 2006.  The number of EPZ enterprises ha d been decreasing in parallel with the multilateral 
liberalization of the textile and clothing subsector (Table III.12).  Output of EPZ enterprises had also 
been falling, but recorded positive growth in 2 006, as a result of government efforts to sustain 
development of the textiles and clothing subsector (Chapter IV(3)).  EPZ exports also recovered, and 
represented about 49% of total expor ts in 2006.  In 2005, investment in the EPZ was 6% of total 
investment, and the contribution of the EPZ to GDP was estimated at 7.4%.  Textiles and garments accounted for 70% of EPZ export value in 2006.  In principle, EPZ enterprises were allowed to sell up 
to 20% of their production duty free on the domestic ma rket, subject to authorization by the Industry 
Ministry.  In addition to fiscal benefits, EPZ comp anies benefited  also from preferential access to 
foreign markets under various trade agreements (Chapter II(4)(iii)). 
Table III.12 
Export processing zones, 2000-06 
 2000 2001 2002 2003 2004 2005 2006 
Number of enterprises (as at December)  518   522   506   506   501   506   434   
Output (MUR million) 36,117   38,581   38,352   34,333   34,207   32,090   37,572   
Employment (as at December)  90,682   87,607   87,204   77,623   68,022   66,931   64,609   
Exports (f.o.b, MUR million) 30,961   33,695   32,683   31,444   32,046   28,954   33,707   
Imports (c.i.f, MUR million) 16,399   17,140   16,909   15,579   17,195   15,518   19,044   
Source:  Information provided by the Mauritian authorities. 
95. In 2001, the Government announced plans to create an information technology (IT) free-trade 
zone (with digital parks across the country) that  would offer the latest available technological 
facilities.  It also announced a series of fi scal incentives, including a five-year tax holiday. 
Construction of the Mauritius Cyber City (the Eben e Cyber City) started in 2004, with financial 
assistance from India;  as of early 2006, it had attract ed 25 operators.  All ICT companies (including 
those in the Ebene Cyber City) continue to enjoy tax holiday during the grandfathering period. 
96. The Export Processing Zone Development Authority (EPZDA), which helped export 
enterprises improve competitiveness, through its in formation, technical, advisory, and consulting 
services, has ceased its activities. 
97. To be eligible for the Freeport Scheme46, activities (see Table AIII.2) must be carried out for 
re-export or export of goods, for the development of  the freeport zone, or for the provision of goods 
and services by freeport operators to freeport deve lopers and other freepor t operators.  However, 
subject to authorization by the Board of Invest ment, some exceptions are allowed, including the 
provision of goods and services (of up to 20% of the to tal value of production) to a person outside the 
                                                      
44 WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007. 
45 WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007. 
46 Freeport facilities were initially established under th e Freeport Act 1992, then repealed and enacted 
again as the Freeport Act 2001, and by the Freeport Act 2004. WT/TPR/S/198 Trade Policy Review 
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freeport zone.  Companies operati ng in the freeport may be 100% foreign owned.  The Mauritius 
Freeport Authority was merged with the BOI in 2005. 
98. Exporters are also entitled to duty drawback on goods imported for the purpose of processing, 
manufacturing or repair and then e xported;  and on goods re-exported in  the same state.  Customs has 
also introduced an inward processing scheme fo r 100% export-oriented enterprises allowing them 
VAT exemption on imported raw materials inputs.47 
99. During most of the period under review, local companies producing primarily for the 
domestic market were eligible for reductions of co rporate tax:  30% reduction (from the standard rate 
of 25%, to 17.5%) when exports accounted for betw een 10% and 30% of production;  when over 50% 
of output was exported, the tax rate fell to 15%.  This provision was removed by the Finance Act 
2006. 
100. In 2001, the Government set up Business Parks of  Mauritius (BPML) to lead the development 
of business parks.  One of its subsidiaries - BPML Freeport Services Ltd (BFSL) - is in charge of 
developing and pr oviding logistics and ancillary tel ecommunications facilities and services to 
operators trading under the Freeport Scheme (p reviously, also EPZ), and to local enterprises 48 
101. The Agricultural Marketing Board operates a Freight Rebate Scheme (FRS) under which 
partial refunds of freight costs or f.o.b. value (whi chever is lower) are granted for selected exports.  
Until 2005, the FRS covered horticultural produce, and gr anted a rebate of  50% of the air freight for 
exports of fresh fruits and vegetables (including  pineapples, which accounted for around 90% of 
annual refunds), and small chillies;  and 25% for okr a, green beans, avoca dos, star fruit, mangoes, 
lychees, and sweet potatoes.  The FRS was restricted to exports to Europe only.  In 2005, the FRS was 
revised to reorient exports from fresh to minimally  processed fresh/dried horticultural produce and to 
include new long-haul destinations.  Under the re vised scheme, all processed products (i.e. peeled, 
sliced, and packed before export)  benefit from 50% freight refund ;  all unprocessed fresh products 
benefit from 25% freight refund with the exception of  green chillies, which continue to benefit from 
50% freight refund.49   
102. Mauritius notified the WTO that its subsidies (i ncluding the amount of revenue forgone) are 
not compiled systematically.50  Nonetheless, according to the data available, customs duty forgone 
under the Export Enterprise Scheme amounted to  US$ 25 million in 2004, down from US$30 million 
in 2001.  Under the Export Promotion Scheme, tax credits were claimed by 20 companies in fiscal 
year 2005/06,and amounted to MUR 4.9 million, up  from MUR 0.8 million claimed by 9 companies 
in 2003/04.   
(v) Export promotion and assistance 
103. Enterprise Mauritius was set up in 2005 to he lp businesses to expand into regional and 
international markets, and at the same time develop their internal capability to  meet the challenges of 
international competition, with the aim of diversifyi ng Mauritian exports.  It is a partnership between 
the public and private sector with representatives fro m both groups on the board, and has a limited 
liability company structure.  Its activities focus on promoti ng exports, supporting enterprise 
development, and providing competitive intellig ence.  Its focus is on manufacturing and non-
                                                      
47 MRA, Customs, The Mauritius Customs Magazine, June 2007. 
48 BPML Freeport Services Ltd online information. Viewed at: http://www.bfslmauritius.com/corporate 
history.htm. 
49 AMB online information,  "Freight Rebate Scheme". Viewed at: http://amb.intnet.mu/frs.htm. 
50 WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007. Mauritius WT/TPR/S/198 
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financial, non-tourism exportable services.  Its services to facilitate exports of Mauritian-made 
products include provision of co untry briefs and market intell igence reports, assistance in the 
development of new products for existing or new ma rkets, conducting market te sts of sample products 
with potential buyers,  dealing with issues regardi ng trade barriers,  organizing activities such as trade 
fairs, buyer/seller meetings, one-t o-one meetings in important count ries, provision of a web-based 
marketing and e-Commerce transaction platfo rm, and access to offshore resources for conducting 
market research.51  It is financed by the State. 
104. In addition to general business services52, Enterprise Mauritius has several specialized 
programmes, including the Enterprise Developmen t Fund (EDF) and the Textiles and Apparel SME 
package.  The EDF is designed to assist busin esses to access external resources and expertise not 
readily available to them.  It provides co-funding of up to 75% of project costs to small and medium-size enterprises with a minimum of 50% of local ownership.
53  Eligible activities include: 
market development, internal business capability building, product development, access to innovation 
and new technology, and business development.  Unde r the EDF Scheme, the priority is given to the 
textiles and apparel sector.  There is also a Tex tiles and Apparel SME pack age designed to provide 
business development assistance to SMEs operating in  the sector.  It also provides specialized 
training, consultancy services, and facilitates the cr eation of clusters to meet commonly shared group 
objectives.   
105. The Government has also set up an SME Partnership Fund of MUR 200 million to promote 
the creation, restructuring, and consolidation of  SMEs.  It aims to, among other things, improve 
exporters' international connecti ons, through joint development of Mauritius’s country brand.  It 
invests in productive sectors, such as industry, industry supporting services, agri-industry, tourism, information technology, and value-added services.  Its main goals include moving industries from 
production-push to a market-driven approach, he lping develop sector strategies, and generally 
improving the business environment. 
106. The Mauritius Industrial Development Authority (M IDA) which was previously in charge of 
export promotion (formerly known as Mauritius Expor t Development and Investment Authority) was 
dissolved in June 2004.
54 
(vi) Other provisions 
107. Export credits are provided, insured, and guara nteed on market terms by commercial banks.  
Exporters are free to contract insurance and e xport credit guarantees with foreign companies.   
                                                      
51 Enterprise Mauritius homepage at http://www.enterprisemauritius.biz. 
52 Including assessment and development planning, market development services, on-line promotion 
and lead management services, knowledge-centre services, business process re-engineering, training 
programmes, and networking. 
53 Enterprise Mauritius online information, "Enterprise Development Fund". Viewed at: 
http://www.enterprisemauritius.biz/. 
54 Following the creation of the Board of Investment (BOI) in August 2001, the investment part was 
transferred to the BOI. As a result,  the MEDIA became MIDA.  For more details on its past activities, see WTO 
(2001). WT/TPR/S/198 Trade Policy Review 
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(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
108. Over the years, Mauritius had introd uced numerous incentive schemes, on an ad hoc  basis, 
many of them overlapping (Table AIII.2) and Ch apter II(5)).  These incentives ranged from customs 
duty and VAT exemptions to a reduced corporate tax of  15% (instead of the standard rate of 25%).  
According to the Government, the numerous tax br eaks and exemptions had made the system very 
complex and offered vast opportunities for abuse and ta x avoidance, and led to inefficiency and bias 
against small enterprises.55  Therefore, the Government changed its investment promotion strategy to 
low-tax regime and promotion of targeted project s.  The Finance Act 2006 repealed several incentive 
schemes, including the Agriculture Development Sche me (Chapter IV(2)), all schemes established 
under the Industrial Expansion Act, as well as initial investment allowances.56 
109. The Development Bank of Mauritius Ltd (DBM) provides medium and long-term loans to 
different sectors of the economy.  Loans cover up to 80% of project costs and carry interest between 
3% and 13%, depending upon the nature of the project and the amount borrowed.57  The DBM also 
has a participation scheme aimed at encouraging  the use of new technology, especially by SMEs.  
Under this scheme, the DMB may finance up to 50% of the term loan requirements (usually not 
exceeding 60% of capital investment) with a maximu m of MUR 10 million, the rest is financed by 
commercial banks.58 
(ii) State trading, state-owned enterprises, and privatization 
110. Four enterprises have been notified to the WTO as state-trading enterprises:  the Agricultural 
Marketing Board, the State Trading Corporation,  the Mauritius Meat Authority, and the Tobacco 
Board of Mauritius.59   
111. The State Trading Corporation (STC)60, a Parastatal body with an annual turnover of around 
MUR 26 billion, is the only authorized importer of ration rice (long-grain rice with 25% broken)61, 
wheat flour, and petroleum products;  it also  imports up to 50% of cement requirements62 
(Table III.13 and Chapter IV(2)).  Since 2003, it has also been in charge of importing all liquefied 
petroleum gas (LPG).  These products are consider ed as "essential" or "strategic" goods for which 
regularity and reliability of supply must be assured.   All these products are obtained, in principle, 
through international tenders.  However, for co ntract period 2006/07, the STC imported its whole 
annual petroleum product requirement  from Mangalore Refinery and Petrochemicals Limited (India) 
without an invitation to tender.63 
                                                      
55 Republic of Mauritius (2007). 
56 Previously, industrial companies received an initia l investment allowance of  50% for machinery and 
equipment, and an additional 20% investment allowance annually for new machinery or equipment in the year 
the expenditure was incurred.   
 57 Ministry of Agro Industry and Fisheries (undated b).   
 58 SADC Secretariat (undated). 
59 WTO document G/STR/N/8/MUS, 2 August 2002. 
60 Set up by an Act of Parliament on the 24th October 1982.  The Board members are appointed from 
both the public and private sectors;  STC employs 280 persons. 
61 The STC imports ration rice about 18,000 tonnes annually. 
62 In 2004 and 2005, STC’s share of imports was reduced to 25% (around 150,000 tonnes);  its share 
was increased to around 33% (some 200,000 tonnes) for 2006.   
63 The Consumer Protection (Control of Imports) Regulations, Fourth Schedule (as amended). Mauritius WT/TPR/S/198 
 Page 65 
 
 
Table III.13 
Purchases by the State Trading Corporation, 2000-06 
(Million tonnes) 
Financial year 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 
Ration rice 42,000 38,000 34,000 27,350 22,250 21,000 
Petroleum products 795,800 783,000 775,700 914,000 1,025,000 990,000 
Calendar year 2001 2002 2003 2004 2005 2006 
Cementa 300,000 250,000 300,000 150,000 150,000 200,000 
LPGa n.a. n.a. 47,000 50,000 55,000 58,000 
Floura 85,000 85,000 90,000 90,000 90,000 90,000 
n.a. Non applicable. 
a Contract quantities. 
Source:  STC online information.  Viewed at: http://stc.intnet.mu/. 
112. All the STC’s selling prices (i.e. resale prices) are fixed by the Government (Ministry in 
charge of commerce) or by the STC itself.  Prices of  mogas, gas oil and fuel oil for the local market 
are determined through the Automatic Price Mech anism (APM) (see section (iii)(b) below).  During 
the period under review, ration ri ce and flour have been sold at prices below the landed cost, the 
difference being subsidized.  The subsidy provided by the Government on ration rice was removed on 
3 July 2006.  Pricing of petroleum products fo r aviation and bunkering purposes and LPG autogas (in 
bulk and in cylinders above 12 kg) is based on the cost  plus a margin;  the latter is intended to cover 
the administrative expenses of the STC.64  STC sells the staple food (flour, ration rice) to private 
wholesalers and bakers, who then distribute the prod ucts to retailers.  The cement imported by the 
STC is sold to Lafarge (Mauritius) Ceme nt Ltd (previously Mauritius Portland Cement  Company 
(MPCC)) and Holcim (Mauritius) Ltd;  other cem ent is imported through Lafarge.  Petroleum 
products are sold by STC to local distributors, w ith price controls maintained along the distribution 
chain.  
113. The Agricultural Marketing Board (AMB) holds  the monopoly over imports of whole onions, 
whole garlic, and seed potato, and monitors th e procurement and sale of the main controlled 
agricultural products on the domestic market, (Chapter III(4)(ii)).  The exportation of certain products 
also needs prior clearance from  the AMB (see Chapter IV(2)).65  The Mauritius Meat Authority holds 
a de jure  monopoly to import livestock for slaughter.  However, in practice, animals have not been 
imported by the authority since these imports were liberalized in 1996.  The Tobacco Board does not 
import tobacco, but is in principle responsible for issuing import licences for manufactured and 
unmanufactured tobacco (Chapter IV(2)).   
114. There are several other parastatal bodies thr ough which the State intervenes in economic 
activities (Table III.14).  The contribution of stat e-owned enterprises to GDP during the period under 
review has been estimated at slightly above 14% (Table III.14);  their most important contributions 
were in the transport, storage, and communication subsectors. 
115. According to the information available, no ente rprise seems to have been privatized since 
2001.  A Public-Private Partnership (PPP) Unit w as established in July 2002 at the Ministry of 
Finance and Economic Development and the PPP legi slation was enacted in March 2005.  The PPP is 
a contractual agreement between public and privat e sector entities, whereby the private enterprise 
performs part of a government organization’s ser vice delivery functions, and assumes the associated 
                                                      
64 STC online information, "Company Profile ".  Viewed at:  http://stc.intnet.mu/compro/cpprofil.htm. 
65 AMB online information, "Import / Export Permits". Viewed at: http://amb.intnet.mu/permits.htm. WT/TPR/S/198 Trade Policy Review 
Page 66 
 
 
risks for a significant period. In return, it recei ves a benefit/financial remuneration according to 
predefined performance criteria (see also section (2 )(x)).  The Government has started the process of 
identifying projects that can potentially be financed under the PPP scheme. 
Table III.14 
State-owned corporations, 2007 
Name Description of activity 
Non-financial state-owned corporations   
Agricultural Marketing Board Buying, selling, importing a nd providing marketing facilities for all controlled 
products at markets 
Air Mauritius Air transport  
Airport Logistics Ltd Administration and maintenance of information technology services at SSR airport 
Airport of Rodrigues Airport management 
Airports of Mauritius Airport management 
Beach Casino Ltd. Gaming 
BPML Freeport Services Managing an integrated port and airport-base d logistics platform in the freeport and 
SSR Airport 
Business Parks of Mauritius De velopment of business parks 
Call services Ltd (Telecom) Communication 
Capital Assets Management Ltd       Fund management services 
Cargo Handling Corporation Lo ading and unloading of goods 
Casino de Maurice Ltd Gaming 
Cellplus (Telecoms) Communication 
Central Electricity Board Generation, tran smission, and distribution of electricity 
Central Water Authority Control, developm ent, and conservation of water resources 
Development Works Corporation Construction activities 
Domaine Les Pailles Restaurants 
Editions de L'Ocean Indien Ltee Publication of books 
Enterprise Mauritius Promoting export, supporting enterprise development and providing competitive 
intelligence 
Le Caudan Waterfront Casino Ltd. Gaming 
Le Grand Casino du Domaine Ltd. Gaming 
Le Val Development Ltd. Park services 
Mauritius Broadcasting Cor poration Radio and TV  
Mauritius Duty Free  Pa radise Duty-free shop 
Mauritius Jute & Textile Industries Ltd. Pr oducing and selling jute and plastic bags 
Mauritius Meat Authority Managing abattoirs: pur chase and import of livestock for slaughter 
Mauritius Ports Authority Fostering the development and ensuring the e fficient operation of the ports 
Mauritius Posts Ltd Post activities 
Mauritius Shipping Corporation Passenger and freight shipping 
Mauritius Sugar Authority Promoting the developm ent of sugar industry on an efficient basis 
Mauritius Sugar Bulk Terminal Corporati on Providing and operating f acilities for storage, loading and unloading of sugar 
Mauritius Sugar Industry Research Institute Promoting by means of research and inve stigating the technical progress of sugar 
industry 
Mauritius Telecom Telecommunication services 
MSC Coraline Ship Agency Ltd Passenger and freight shipping 
Multi  Carrier Mauritius Ltd Broadcast transmission 
National Housing Development Corporation Land development 
 Table III.14 (cont'd) Mauritius WT/TPR/S/198 
 Page 67 
 
 
Name Description of activity 
National Transport Corporation Oper ating public transport services 
Prime Real Estate Ltd Real estate activities 
Rose Belle Sugar Estate Manage RBS Estate 
SBM IT Ltd Processing and distribution of data 
SIC Secretarial and Registry Se rvices Ltd Registry services 
State Informatics Ltd Computer programs 
State Land Development  Co Ltd Development of land under Illovo deal a nd eventual allocation to different 
organizations 
State Property Development Company Property development (waterfront) 
State Trading Corporation Import of goods with a view to their marketi ng, distribution or supply by wholesale or 
retail 
Sugar Planters Mechanical Pool Corporation Mainta ining and hiring a pool of agricultural machinery  
Sun Casinos  Ltd Gaming 
Telecom Plus Communication 
Teleservices Ltd (Telecom) Communication 
Tobacco Board The control of produc tion and sale of leaf tobacco 
Wastewater Management Authority Preserving water resources and control of waste water 
Financial State-Owned Corporations   
Alliance Investments Ltd. Financial intermediaries 
Bank of Mauritius Exercising the functions of a central bank 
Development Bank of Mauritius Ltd. Financial intermediaries 
Financial Services Commission   A regulatory body in  non-banking financial servi ces businesses and activities 
Mauritius Civil Service Mutual Aid  
Association Ltd Financial intermediaries 
Mauritius Housing Company Ltd. To grant loans for construction/repairs  of  residential buildings. Runs  a Housing 
Savings Scheme 
Mauritius Posts and Cooperative Bank Financial intermediaries 
National Savings Fund  A pension fund for contributors only (savings plan) 
SBM Financials Ltd Financial intermediaries 
SBM Global Investments Ltd Financial intermediaries 
SBM Investments Ltd Financial intermediaries 
SBM IT Ltd Financial intermediaries 
SBM Lease Ltd Financial intermediaries 
SBM Mauritius Assets Managers Ltd Assets management 
SBM  Securities Ltd Financial intermediaries 
SIC Fund Management Ltd Financing start-ups, growth related ventures, business e xpansions (Joint venture 
between DBM & SIC) 
SICOM Financial Services Financial intermediaries 
State Bank of Mauritius Ltd Financial intermediaries 
State Insurance Corporation of Maur itius Ltd. Financial intermediaries 
State Investment Corporation Ltd. Providing equity fi nance to enterprises in various sectors of economy 
State Investment Finance Corpora tion Ltd. Financial intermediation 
Sugar Insurance Fund Board Insuring the sugar industry against loss due to cyclones, drought, excessive rainfallor 
fire 
Source : Information provided by the Mauritian authorities. WT/TPR/S/198 Trade Policy Review 
Page 68 
 
 
(iii) Competition policy and price controls 
(a) Competition policy 
116. As at November  2007, Mauritius has no competition legislation per se .  In 2003, a 
Competition Act was adopted, but only part of it w as brought into force.  A new competition bill has 
been sent to the National Assembly and was expected to be adopted in 2007.66  The bill covers 
restrictive business practices, such as abuse of domin ant position (which it bans), mergers, collusive 
agreements, bid-rigging, and anti-competitive ag reements.  The bill does not cover petroleum 
products and liquefied petroleum gas (LPG).  It also provides for a competition commission. 
117. Certain competition aspects are nevertheless covered by the Fair Trading Act 1979 (as 
amended), and the Consumer Protection (Price a nd Supplies Control) Act 1998 (as amended) (see 
section (iii) below). The Fair Trading Act is aimed at ensuring that trade practices do not mislead or confuse consumers, are no detrimental to consumer interests, and that set prices are not exceeded.  
The Act prohibits agreements, including exclus ive sales arrangements or monopolies, likely to 
prevent or distort competition in the pr oduction and supply of goods and services. 
118. Mauritius has been working with the other eastern and southern African countries and the 
Centre of Competition, Investment  and Economic Regulation (CUTS), as part of a project aimed at 
increasing capacity to deal with competition policy.
67  In this context, Mauritius undertook research 
into a range of competition policy issues, incl uding the prevalence of anti-competitive conduct.  
According to this research, anti-competitive practi ces are widespread in Mauritius, with collective 
price fixing the most frequent.  The results also highlighted increasing concerns about market 
concentration in a number of subsectors, such as  electricity distribution, telecommunications, air 
transport, and manufacturing of beer, soft drinks, tobacco products, livestock feed, and fertilizer, and 
some other areas like the import and distribution of cement.68   
(b) Price controls 
119. Mauritius continues to use price controls cons isting of a fixed maximum price system and a 
maximum percentage mark-up system.  Their scope has been influenced by inflation and political 
events.  Price controls on goods are administered by  the Price Control Unit (PCU) within the Ministry 
of Industry, Small and Medium Enterprises, Co mmerce and Cooperatives.  The mark-up system 
applies to imports only, and the fixed maximum wholesale and retail price system applies both to 
imports and locally produced goods.69  Controlled prices are computed by the PCU and approved by 
the Minister;  the Consumer Protection Unit within th e Ministry ensures that traders comply with the 
pricing regulations.70  Nine product groups were subject to the mark-up system at end December 2007 
(down from 24 in 2001) (Table III.15).  Price controls on services are imposed by regulators (Chapter IV(5)). 
                                                     
 
66 CUTS, Centre for Competition, Invest ment & Economic Regulation (2007). 
67 CUTS, Centre for Competition, Invest ment & Economic Regulation (2007). 
68 CUTS (2006). 
69 The Ministry of Industry, Commerce and Interna tional Trade may establish a code of practice to 
provide for the method to be adopted for the determination of the maximum retail price of goods other than 
controlled goods.  A trader who sells or supplies any goo ds for which there is a maximum retail price must affix 
a label in a conspicuous place on any such goods indicating the maximum retail price. 
70 With the exception of items priced below production costs (such as flour, and before July 2006, 
ration rice), prices should cover production costs and allow for mark-up (Locally Manufactured Goods Regulations of the Supplies Control Act, 1992). Mauritius WT/TPR/S/198 
 Page 69 
 
 
Table III.15 
Imported commodities subject to the maximum mark-up system, December 2007 
Commodity Maximum mark-up 
(%) Special allowance on 
c.i.f. pricea(%) 
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 1 
Corned beef 19 1 
Canned fish (Pilchards) 19 1 
Milk powder:     
- imported pre-packed 14 - 
- imported in pre-packed laminate & locally packed in box 14 4 
- imported in bulk &locally packed in special plastic bags 14 5 
- imported in bulk &locally packed in laminate 14 7 
- imported in bulk &locally packed in laminate & box 14 10 
Infant milk powder 17 - 
a Margins allowed on c.i.f. prices before application of the maximum mark-up. 
Source:  The Mauritius Chamber of Commerce and Industry online information, "Imported Consumer Commodities 
 Maximum Mark Up System".  Viewed at: http://www.mcci.org/Phot os/document/Annex5b.pdf. 
120. The number of products subject to the fixe d maximum price system has been reduced 
gradually from 15 product groups in  2001 to 8 in November 2007.  Maximum wholesale and retail 
prices have been established mainly for certain s ubsidized products, or goods marketed by sole 
importers or companies operating under monopoly (see sec tion (ii) above).  As at November 2007, the 
products subject to the fixed maximum price system were:  bread, flour (including whole wheat flour), 
rice (excluding luxury rice), sugar, cement, fertiliz ers, petroleum products (including kerosene), and 
cooking gas (previously subject to the Automatic Price Mechanism (see below).71  The price of onions 
was liberalized on 1 November 2007.  However, prices are fixed for 47 (locally produced and/or imported) items for Rodrigues Island.
72  Prices to be paid to the different categories of green leaf 
producers are set annually by the Tea Board (Chapter IV(2)(ii)(b)). 
121. According to the authorities, price controls are aimed at protecting the interests of consumers 
by ensuring the supply of certain essential commod ities at reasonable prices  and preventing traders 
from profiteering;  the controls are to be abolis hed gradually as soon as the competition legislation is 
enacted and markets become  effectively competitive. 
122. All petroleum products used to be subject to  maximum prices.  However, the Consumer 
Protection (Control of Price of Petroleum Produc ts) Regulations 2004 transf erred responsibility for 
determining the prices of petroleum products from the Ministry in charge of commerce to the STC.  
The maximum price for certain products was replaced in April 2004 by an Automatic Price 
Mechanism (APM), under which prices of those pr oducts on the domestic market are adjusted on a 
quarterly basis to reflect fluctuations in world pr ices, as well as in exchange rates.  Initially, the APM 
applied only to gas oil and motor gasoline (mogas), but since July 2006, two other products – cooking 
                                                      
71 The products eliminated from the list since 2001 are: aerated bevera ges, beer and stout, edible oils, 
mineral water, salted snoek, concrete blocks, cooking ga s, iron/steel bars, and petr oleum products (other than 
kerosene).  Consumer Protection (Consumer Goods) (Maximum Price) (Amendment) Regulations 2007, 6 April 2007. 
72 For example, imported canned meat, poultry, an d sausages, cheese, food preparation containing 
cocoa, infant foods and milk powder;  locally manufactured  beer and stout, rum, tea and salt;  and imported and 
locally manufactured animal feed, bread, butter and ma rgarine, cement, cooking ga s, fresh and frozen fish, 
detergent and soap powder, dry cell batteries, frozen meat, fruit juice, pe troleum products,  rice, sugar, 
toothpaste, and wine.  Ministry of Industry, Small & Medium Enterprises, Commerce and Cooperatives  (undated) (Commerce Division). WT/TPR/S/198 Trade Policy Review 
Page 70 
 
 
gas (LPG) in cylinders of 5 kg, 6 kg and 12 kg, and fuel oil - were  added to the list (Table III.16).  
LPG was removed from the list, however, on 1 October 2007.  Prices of gas oil, mogas and fuel oil 
are adjusted in the range of 2.5% to 20 %; the maximum variation for cooking gas is 5%.   Wholesale 
and retail prices are computed by the STC a nd approved by the Certification Committee.73 
Table III.16 
Automatic Price Mechanism (APM), as of October 2007 
Product Price 
Motor Gasoline (mogas) MUR 41.50/litre 
Gas Oil MUR 31.55/litre 
Fuel Oil MUR 13.7254/litre 
Source : STC online information, "Automatic Pricing Mechanism" . Viewed at: http://stc.intnet.mu/whatsnew/apm/15%202 
 007-10-02/download/2007-10-02stccommfinal.pdf. 
 
(iv) Intellectual property rights 
123. During the period under review, Mauritius enact ed a number of new intellectual property 
laws, with the aim of bringing its legislation in to conformity with the WTO Agreement on Trade-
Related Aspects of Intellectual Property Rights (TRI PS).  The new laws adopted include the Patents, 
Industrial Designs and Trademarks  Act 2002 (replacing the Patents Act 1875 and Trade Marks Act 
1868), and the Protection Against Unfair Practices (Industrial Property Rights) Act 2002.  Copyrights 
are governed by the Copyright Act 1997.  The Layo ut Designs (Topographies) of Integrated Circuits 
Act 2002, and the Geographical Indications Act 2002 were also adopted, but have not yet been 
promulgated.  No protection is granted to plant va rieties;  a Plant Breeders Rights Bill was drafted in 
2003 to pave the way for Mauritius' accession to the International Union for the Protection of New 
Varieties of Plants (UPOV).   According to the authorities, the bill is currently being finalized.   
Mauritius has not yet submitted the Checklist of Issues on Enforcement. 
124. The Copyright Act 1997 provides protection for ar tistic, literary, scientific or derivative work, 
as well as for computer software and electronic data bases.   The economic rights relating to the work 
of an author are protected during his lifetime (or th e life of the last surviving author in the case of 
joint authorship) plus 50 years thereafter.  Pr otection is for 20 years in the case of rights of 
broadcasting organizations, 25 years for photographic work, and 50 years for other rights.  Sanctions 
against infringements of copyright, which increase w ith each conviction, consist of fines of up to 
MUR 500,000 and imprisonment for up to eight years.   Civil remedies include payment of damages, 
injunction, forfeiture of any infringing copy, and of  apparatus, article or thing used to make the 
infringing copy.  An Information Technology Bill h as been introduced to the Parliament to provide 
for sanctions against computer fraud.  
125. The Patent, Industrial Designs and Trademarks  Act 2002, in force since 6 January 2003, 
provides for a national system of patent protection for both product and process74;  and a patent term 
of 20 years from the filing date of the application,  subject to the payment of an application fee of 
MUR 3000 and an annual maintenance fee of up to MUR 25,000.75  The Act recognizes the right of 
priority, as provided under the Paris Convention, of  an earlier national, regional or international 
application filed in any State that is a party to th e Convention.  Parallel imports are allowed, based on 
the principle of international exhaustion of rights. 
                                                      
73 The Certification Committee consists of  the Dir ector of the Central Statistics Office (Chairperson)  
and three members, appointed by the Minister in charge of commerce, who must have wide experience in the 
field of economics, commerce, finance, management or business administration.  
74 Patents and trade marks must be registered in Mauritius to be afforded full legal protection. 
75 Annual maintenance fees increase gradually from nil (for the two first anniversaries) to MUR 25,000 
as from the 15th anniversary.  Mauritius WT/TPR/S/198 
 Page 71 
 
 
126. A patent may be invalidated only on the grounds that it fails to meet the specific or 
fundamental requirements of the Act.  Compulso ry licences may be granted for public interest 
purposes (including national security, nutrition, health, or the development of other vital sections of 
the national economy), or if the exploitation by th e owner of the patent or the licensee is anti-
competitive, and it is considered necessary to reme dy such an anti-competitive practice.  Compulsory 
licences may be granted in the case of non-exploitati on or insufficient exploitation during a certain 
period.  
127. The Act also provides for protectio n of industrial designs for an initial term of five years, 
renewable for a further five year period.  The term may be further renewed for two consecutive 
five-year periods subject to payment of a renewal fee (MUR 4,000 for the first and MUR 5,000 for the 
second renewal) and compliance with any condition as may be prescribed.  The application fee is set 
at MUR 2,000 and the registration fee at MUR 4,000.  The Act also provides for protection of trade marks for a term of ten years from the date of filing of the application, renewable for further ten year 
periods, subject to the payment of renewal fees a nd any other conditions that may be prescribed.  The 
application fee is to MUR 2,000 for any two cl asses, and MUR 1,000 for each additional class;  the 
renewal fee is MUR 2,000 for any class, plus MUR 1,000 for each additional class. 
128. The Patents, Industrial Designs and Trademar ks Act 2002 also set up an Industrial Property 
Tribunal, to deal with appeals by any person who feels aggrieved by any decision under any of the industrial property laws.  Five 5 cases have been  lodged since the Tribunal became operational in 
2006.  The determinations of the Tribunal can be ap pealed to the Supreme Court.  Sanctions against 
infringements under the Act include fines of up to MUR 250,000 and imprisonment for up to five 
years.   
129. Once in force, the Geographical Indicati ons Act 2002 will criminalize the use of a 
geographical indication (GI) to identify a wine or spir it not originating in the location indicated by the 
GI.  Once promulgated, the Layout Designs (Topo graphies) of Integrated Circuits Act 2002 will 
protect layout designs of integrated circuits.  Compulsory licensing is foreseen for cases where the 
competent authority is satisfied that the public in terest (in particular, national security, nutrition, 
health or the development of other vital sectors of  the national economy) requires the exploitation of a 
protected layout-design for public non-commercial u se; or has determined that the manner of 
exploitation of a protected layout-design is anti-comp etitive and that it is necessary to remedy such an 
anti-competitive practice.  The sanctions under these Acts will include fines not exceeding MUR 
250,000 and imprisonment for a term not exceeding five  years.  The court may grant an injunction to 
prevent an unfair practice and award damages. 
130. The Protection Against Unfair Industrial Prac tices (Industrial Property Rights) Act 2002, 
promulgated on 6 January 2003, specifically target s the misuse of trade names, trade marks, a 
business identifier, and the appearance and presenta tion of a product.  The Act criminalizes, inter alia , 
causing confusion with respect to another's enterp rise, damaging another's goodwill or reputation, or 
misleading the public.  The Act provides for penalties including fines of MUR 250,000 and imprisonment not exceeding five years, as well as claims for damages.  Breaches of any of the laws on industrial property can be subject to penalti es prescribed under the Protection Against Unfair 
Industrial Practices (Industrial Property Rights) Act. 
131. In addition to the Industrial Property Tribunal, the institutional framework for IPR 
enforcement includes a number of other bodies and institutions.  The Industrial Property Office, under 
the aegis of the Ministry of Foreign Affairs,  International Trade and Cooperation, processes 
applications for registration of patents, i ndustrial designs, and trade marks (Table III.17). WT/TPR/S/198 Trade Policy Review 
Page 72 
 
 
Table III.17 
IPR related statistics, 2006-07 
 Patents Industrial designs Trademarks 
 2006 2007a 2006 2007a 2006 2007a 
Applications receive d 14 18 17 12 1,373 1,202 
Patents granted / registration certific ates issued   1 2 16 6 1,944 1,284 
Renewals effected n.a. n.a. 0 0 551 518 
a January to October. 
n.a. Not applicable. 
Source :  Information provided by the authorities. 
132. The Mauritius Society of Authors (MASA), established in 1989, administers the economic 
rights of right holders and exclusive licensees, grants  authorizations for the use of protected works, 
and collects and distributes copyright fees on behalf of right holders.76  The Ministerial responsibility 
for copyright matters is assigned to the Minister of  Arts and Culture, which operates a Copyright Desk 
responsible for, inter alia , formulation of policies on copyright in Mauritius and information to the 
public. 
133. Customs may detain and seize imports of pira ted or counterfeit goods but only if the right 
holder has registered with Customs.  An IPR Unit has been established to help right holders.  In 2001, 
an Anti Piracy Unit of the Police Force was set up with the aim of combating piracy and promoting and enforcing the copyright a nd trade mark legislation.  
134. Mauritius is a member of the World Intellectual Property Organization (WIPO), and signatory 
to the Paris Convention for the Protection of Industr ial Property, the Universal Copyright Convention, 
and the Berne Convention. 
 
                                                     
 
76 Mauritius Chamber of Commerce and Industry (undated).