Importing from China to Mauritius: customs, VAT, free port 2026

China became Mauritius's top supplier in 2024, accounting for 17.3% of total imports, ahead of India at 10.8%, according to the trade guide published by the US Department of Commerce, a position reinforced by the free trade agreement that took effect in January 2021.

Mauritius's manufacturing sector makes up 12.8% of GDP and employed 60,000 people in 2024, across textiles, processed seafood, jewellery and light engineering, with the latter alone accounting for 13,500 jobs, or 22% of total manufacturing employment. These industries source a large share of their inputs abroad, with China as the country's top supplier.

The free trade agreement between Mauritius and China, the first of its kind China signed with an African country, took effect in January 2021. It grants duty-free access on 7,504 tariff lines on the Chinese side, according to the trade guide published by the US Department of Commerce; the rules of origin are set out in Annex II of the agreement, and meeting them, proven by a certificate of origin, is what triggers the preferential rate on entry into Mauritius.

Mauritius also belongs to COMESA and SADC, duty-free with most members, and to the AfCFTA, effective since January 2021, which adds preferential terms with 23 countries or customs unions, useful for re-exporting Chinese goods from the free port.

Mauritius's customs tariff applies ad valorem duties spread across six official bands, 0, 5, 10, 15, 30 and 100%, according to the trade guide published by the US Department of Commerce on 18 February 2026. The exact rate must be checked line by line in the Mauritius Revenue Authority's integrated tariff, on the CIF value. VAT is added at 15%, calculated on the CIF value plus the customs duty. Additional excise duties also apply to vehicles, household appliances, petroleum products, alcohol and cigarettes, at rates to be reconfirmed with the Mauritius Revenue Authority.

Example on a CIF value of 100,000 Mauritian rupees, with a 15% duty, one of the six official bands: customs duty 15,000 rupees, VAT base 115,000 rupees, VAT at 15% equalling 17,250 rupees, total 32,250 rupees, just under a third of the CIF value. Chinese goods covered by a 0% line under the agreement, with a certificate of origin, then bear only VAT.

The Mauritius Revenue Authority requires an Import Bill of Entry for every clearance, accompanied by the bill of lading or air waybill, and a detailed commercial invoice. For the preferential rate under the agreement with China, a certificate of origin complying with Annex II must accompany the file; without it, the goods pay the standard duty rate. The Mauritius Trade Easy portal centralises, product by product, the applicable procedures, duties, taxes and documents.

Depending on the product, an additional licence may be required on top of this base set: consumer protection, food safety, toy safety, or agricultural regulation.

The Mauritius Standards Bureau is the national standards body; it aligns its catalogue with ISO, IEC, ASTM and Codex standards. A standard becomes mandatory once a regulatory text refers to it, otherwise it remains voluntary. The Bureau acts as the sole product certification body for items posing a risk to health, safety or the environment, with a mark valid for two years, renewable under surveillance.

The Mauritius Accreditation Service, MAURITAS, accredits conformity assessment bodies on a voluntary basis. Any draft technical regulation is published in the official Gazette for public consultation. Our sources found no widespread pre-shipment inspection programme for Mauritius: check on a product-by-product basis with the Bureau.

The trade guide published by the US Department of Commerce lists, among prohibited goods, ivory, tortoise shell, spearfishing guns, certain used vehicles, chlorofluorocarbon appliances, blue asbestos, Covid-19 rapid antibody tests, and any material contrary to public morality or religion.

A second list requires a permit from the Ministry of Commerce and Consumer Protection for petroleum oils, rice, flour, Covid-19 self-test kits, narcotics, firecrackers, weapons and ammunition, and used vehicles. Goods falling under either list must be identified before placing the order, not at loading time in China.

Port Louis remains the country's only major port, managed by the Mauritius Ports Authority, certified ISO 9001:2015 and ISO 14001:2015. In the 2024-2025 financial year, total traffic grew by 14.6%, container traffic by 5.8% and vessel traffic by 17.7%. From southern China, Guangzhou, Shenzhen or Yantian remain the most common ports of departure; transit time should be confirmed case by case with the freight forwarder.

Mauritius's free port, created in 1992, ranks first in Africa; in 2023, it handled 797 million dollars in trade across 259,007 tonnes, with 268 operators and 5,500 jobs. Goods reconditioned or re-exported there benefit from duty- and VAT-free import, a 3% corporate tax rate, 100% foreign ownership and, above an investment of 50 million rupees, an eight-year income tax exemption.

Free on board suits cases where the buyer arranges transport; cost, insurance and freight when an intermediary handles it through to Port Louis. Delivered duty paid remains inadvisable unless the Chinese supplier is itself a registered customs declarant in Mauritius.

On payment, common practice remains a deposit on order followed by a balance before shipment, paid into the Chinese company's business account, never a personal account: any change of bank details received by email should be verified with a direct call before any transfer.

A first order follows a set sequence: specifications, factory verification, approved sample, proforma invoice with the chosen Incoterm, preparation of the certificate of origin where the preferential rate applies, production follow-up, pre-shipment inspection, freight to Port Louis or to the free port depending on the project, then customs clearance by the client or their local freight forwarder on arrival.

Sorva is a sourcing and trading house based in Guangzhou, in the Tianhe district, backed by a Chinese subsidiary whose business scope covers buying, reselling and exporting goods, and by a parent company in France. Our Chinese-speaking team finds and vets factories, arranges visits and samples, negotiates, has quality checked before loading, gathers the certificate of origin needed for the free trade agreement, and arranges freight to Port Louis or to the free port. Sorva never acts as the official importer of record in Mauritius, does not clear goods through customs locally, and does not export vehicles itself without going through a licensed Chinese exporter. Our base service is invoiced in US dollars, with zone options quoted on request.