The Embassy of Mauritius in Germany

Customs

Information to Passengers on Arrival

1. No duty is leviable on necessary and appropriate wearing apparel and used personal effects of a passenger arriving in Mauritius.
2. Passengers arriving in Mauritius are requested to declare to the Customs Officer all goods they have in their possession and specifically all new articles which they have obtained abroad or during the voyage. Articles which are in excess of the concessions and allowances listed below are liable to duty.
3. Passengers are also requested in their own interest to make a correct and complete declaration when asked to do so. Any incorrect, untrue or incomplete declaration is an offence against the law and penalties may be imposed including the forfeiture of the goods involved.
   
   GREEN AND RED CHANNELS
   
   
4. If passengers consider that articles they are carrying in their luggage are within the duty free allowance they are entitled to, they may leave through the green channel. The fact of going through the green channel means that they have made a declaration to Customs that they are not carrying any articles which should be charged with customs duty or subject to any restrictions or prohibitions. Otherwise, they are requested to make a declaration to the Customs officer.
   
   RESTRICTED AND PROHIBITED GOODS
   
   
5. The importation of certain goods is restricted or prohibited, which must be produced to the Customs. These goods include:
   • arms and ammunition
   • drugs and narcotics
   • publications, films or video cassettes of an obscene nature
   • sugar cane cuttings, vegetables, flowers or plants
   • live or stuffed animals
   • gold in coins, sheets or bars (unworked)
   • underwater fishing guns
   • water scooters
   • cigarette paper
     
   Note: prepared foodstuff imported by traveling passengers including gluten free bread in quantities to be used personally are free from custom duties and other taxes. However, if same is imported in quantities considered as merchandise for sale, customs duties and other taxes may be leviable. In addition before release, an authority from the Ministry of Health, Food Division will be necessary.
   
   Customs & Excise: Returning Residents Allowances
   
   Any person being a permanent resident of Mauritius returning for good to Mauritius may clear all his household goods, including furniture and electrical appliances, without payment of duty, provided these were in his possession and use, abroad, for at least one year.
   Those returning residents who have stayed abroad for an aggregrate period of 10 years out of 12 years immediately preceding the date of their return to Mauritius and returning for good may, in addition to above, clear their personal car or van at reduced/concessionary rates of duty provided the car or van was in the actual ownership and use of the person for at least six months abroad. Duty will become payable should the passenger decide, within 4 years, to
   (a) return back abroad, or
   (b) sell the car or van.
   Concessionary rate of duty on these motor vehicles: 15% + VAT at 15% Note: Only one car or van is allowed at such concessionary rate per household.
   
   
   ALLOWANCES AND CONCESSIONS
   
6. (a) If a passenger is of 16 years of age or over he/she may bring in the following goods, free of customs duty:
   
   (i) tobacco (including cigars and cigarettes) not exceeding 250 grammes
   (ii) spirits not exceeding 1 litre
   (iii) wine, ale or beer not exceeding 2 litres in all.
   (b)If a passenger is 12 years of age or over and travelling on a Mauritian Passport no duty is leviable on articles (except arms and ammunition, tobacco and spirits in excess of the allowances specified above, and merchandise for sale) of a value for duty purposes not exceeding Rs 15,000. These articles should accompany him or her.
   (c) If a passenger is less than 12 years of age or travelling on a Non-Mauritian Passport no duty is leviable on articles (except arms and ammunition, tobacco and spirits in excess of the allowances specified above, and merchandise for sale) of a value for duty purposes not exceeding Rs 7,500. These articles should accompany him or her.
   (d) A tourist visiting Mauritius, in addition to allowances and concessions in paragraphs 6(a) & 6(c) above, may bring along with him/her the following goods free of customs duty:
   • one portable musical instrument
   • one portable sound and/or image recorder
   • one portable radio receiver
   • one portable video camera
   • one camera
   • one cine camera
   • one sporting firearm with not more than 50 cartridges (Police permit is required before importation)
   • one non-powered bicycle
   • one windsurfer and up to 3 assorted sails
   • one surf board
   • fishing equipment but excluding guns of any type. These articles should have been used by the tourist and must be re-exported on departure.
     
     
   PURCHASES IN DUTY FREE SHOPS
   
   
7. Any articles purchased en route in duty free shops (including the World Duty Free at the SSR international Airport) are regarded as new articles and must be declared to the Customs Officer on arrival if they, together with any similar goods being carried, exceed allowances in paragraph 6.
   
   COMMERCIAL IMPORTATIONS
   
8. Merchandise for sale found in a passenger's luggage may be cleared at the Passengers' Arrival Terminal Hall on payment of the appropriate duties and taxes. Passengers are hereby informed that merchandise are not covered within the duty free allowances or concessions.
   
   COMPLAINTS
   
9. In case a passenger has any complaint to make, before he leaves the Customs Area he should ask to see the Principal Customs Officer who will always be pleased to listen and advise him. A Complaints Bureau is running at the Customs Headquarters, IKS Building, Port Louis with Hot Line Telephone No. 2407451. Complaints/suggestion boxes have also been placed at the Customs Headquarters, arrival, departure and cargo halls of the SSR Int. Airport and at the Parcels Post Office, Port Louis for receiving any complaint/suggestion.
   
   OFFICIAL RECEIPTS
   
10. An official receipt will be issued for all payments made to Customs and for articles which for any reasons have been detained by Customs. On no account should a passenger pay any money or leave any goods in customs custody without receiving a receipt.