The Mauritius Revenue Authority was established under the MRA Act of 2004 as a State agency, vested with the authority to collect Income Tax, VAT, Customs and Excise Duties, and taxes on Gambling and Licence Fees, which constitute more than three quarters of total recurrent Government revenue. It also has responsibility for the general administration of the country’s main revenue departments. Prior to 2006, there were several revenue collection agents, for instance, the Income Tax Department, the Value Added Tax Department, the Large Taxpayers’ Department and the Customs and Excise Department. However, all the above mentioned departments were merged together with a view to develop synergy. In July 2006, with the coming into operations of the Mauritius Revenue Authority (MRA), efficiency was generated in the revenue collection process as a result of which, revenue collection and compliance increased considerably.

Vision

To be a world class Revenue Authority respected for its professionalism, efficiency, fairness, integrity and its contribution to our economic and social development.

Mission

To continually reform and modernise Revenue Administration in order to manage and operate an effective and efficient Revenue organisation comprising of highly motivated and skilled staff.

Core Values 

The Mauritius Revenue Authority (MRA) is a body corporate, set up to manage an effective and efficient revenue-raising system. It administers and collects taxes due in Mauritius within an integrated organisational structure. The MRA is an agent of State and, as such, the Ministry of Finance continues to have overall responsibility for the organisation and monitors its performance.

The MRA collects:

• Direct Taxes - Corporate Tax, Personal Income Tax, Tax Deduction at Source (TDS)

• Indirect Taxes - Value Added Tax (VAT), Customs Duties, Excise Duties, Gambling Taxes

• Fees & Levies - Passenger Solidarity Fees, Environment Protection Fees, Advertising Structure Fee, Special Levy on Banks, Special Levy on Telecommunications Companies, Fees payable in respect of several licences & for the issue of Tax Residence Certificates (TRCs)

• Additional responsibility for collecting - National Pension Fund (NPF) / National Savings Fund (NSF) contributions, Contribution Sociale Généralisée, HRDC Training Levy, Workfare Programme Fund, Contributions payable under the Mauritius Cane Industry Authority Act, Net proceeds for the Lotto Fund, Corporate Social Responsibility levies, Levy payable by gambling operators to the Responsible Gambling & Capacity Building Fund, Portable Retirement Gratuity Fund (PRGF)

MRA also administers and pays National Pension Fund (NPF) / National Savings Fund (NSF) contributions, Contribution Sociale Généralisée, HRDC Training Levy, Workfare Programme Fund, Contributions payable under the Mauritius Cane Industry Authority Act, Net proceeds for the Lotto Fund, Corporate Social Responsibility levies, Levy payable by gambling operators to the Responsible Gambling & Capacity Building Fund, Portable Retirement Gratuity Fund (PRGF).

The organizational structure is divided into three categories namely the support departments, the compliance departments and two specialized divisions.

MRA Organisational Chart

The Compliance Departments

Medium and Small Taxpayers’ Department (MSTD) - The Medium & Small Taxpayers Department (MSTD) manages the administration of all other taxes, including Income Tax, Value-Added Tax and Gaming taxes.

Large Taxpayers’ Department (LTD) - The Large Taxpayers Department (LTD) is responsible for the management and administration of income tax and value added tax in respect of taxpayers whose annual turnover is above 100 million rupees. It also has the responsibility for all international taxation issues including negotiation of DTAAs, attending meetings on international taxation and exchange of information with foreign competent authorities.

Operational Services Department (OSD) - The Operational Services Department (OSD) ensures that the key shared services of registration, service delivery, processing & e-filing and debt management are performed efficiently and effectively, and that those services fully support the Customs and tax operational departments in their work.

Fiscal Investigations Department (FID) - The Fiscal Investigations Department (FID) conducts investigations into potential tax-evasion cases, collects evidence relative to these cases, raises assessments, refers suspected cases of money laundering to FCCand recommends prosecution for certain other types of offences.

Objections, Appeals and Dispute Resolutions Department (OADRD) - The Objections, Appeals and Dispute Resolutions Department (OADR) ensures that all objections to assessments are properly dealt with in accordance with the relevant Revenue Laws. The OADR, which is an independent Unit, gives assurance to taxpayers/stakeholders that all objections are dealt objectively, fairly and in a transparent manner.

Customs Department - The Customs Department manages the administration of Customs and Excise duties and aims to facilitate trade through efficient border control procedures. Customs has three basic functions:

• Fiscal function - consists of collecting and protecting government revenue in the form of customs duty, excise duty, VAT and other taxes under Customs Laws;

• Protection / security function - Ensures the security and protection of the country against transnational crimes and acts of terrorism; and,

• Economic function - Facilitates trade for legitimate cross-border transactions in order to increase import/ export, promote foreign direct investment and boost economic activity.

The Support Departments

Information Systems Department (ISD) - The Information Systems Department (ISD) is responsible for the set-up, implementation and maintenance of MRA’s Information Systems. ISD identifies the current, medium and long-term ICT requirements, and also provides technical guidance on MRA information systems for supporting MRA’s vision of being a world class Revenue Authority.

Finance and Administration Department (FAD) - The Finance and Administration Department (FAD) assignments include budget preparation for submission to the Board, revenue collection, the recording and monitoring of revenue and expenditure, the production of financial and management accounts and the procurement function. The Department also provides administrative support and effects refund of income tax & VAT and payments of Government's supporting measures.

Human Resources & Training Department (HRTD) - The Human Resources and Training Department (HRTD) is responsible to design and implement human resource management & training policies and applying best HR practices to attract, motivate, develop and retain high-quality staff, that will help MRA achieve its strategic objectives and be recognized as a leading employer.

The Taxpayer Education and Communication Department (TECD) - The Taxpayer Education and Communication Department (TECD) is responsible for promoting MRA’s mission and activities, providing taxpayers with information and assistance regarding their tax compliance requirementsand liaising with the media and other external stakeholders.

The Research Policy and Planning Department (RPP) - The Research, Policy and Planning Department (RPPD) oversees MRA’s research, policy, planning and monitoring activities and ensures that quality management information is provided to the Board, Management Team and other key decision-makers.

The Legal Services Department (LSD) - The Legal Services Department (LSD) initiates, prepares and prosecutes and/or defends criminal and/or civil cases on behalf of the MRA before all jurisdictions in Mauritius. The LSD regularly initiates recovery action on behalf of the Authority in relation to civil claims. It also provides timely and strategic advice to all directorates of the MRA, including on matters pertaining to employment, procurement and insolvency matters. It assists in a number of Internal Committees set up byMRA and conducts in-house training for officers of MRA.

Two specialized divisions

Internal Audit Division - The Internal Audit Division is responsible for providing assurance to the Board and Management on MRA’s internal controls, risk management systems and governance. The Division also oversees the MRA Quality Management System. The head of the Division reports administratively to the Director-General and functionally to the Audit and Oversight/Risk Management Committee on all internal audit issues.

Internal Affairs Division - The Internal Affairs Division is mandated under the MRA Act to deal with allegations of malpractice or other complaints against any MRA officer/employee. It also processes and verifies the declaration of assets made by an officer/employee on a regular basis. The Division has the power to make enquiries or investigations as it thinks necessary, call for any records and information and request any person to provide such information as may be necessary.

Double Taxation Agreements (DTA)

A DTA is a contract signed by two countries (referred to as the contracting states) to avoid or alleviate (minimise) territorial double taxation of the same income by the two countries. To date,Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation.

Foreign Accounts Tax Compliance Act (FATCA)

It’s a U.S. law that was enacted in 2010 to combat tax evasion by U.S. citizens and residents who hold financial assets outside the United States. FATCA requires foreign financial institutions (like banks, investment firms, insurance companies, etc.) to identify and report information about accounts held by U.S. taxpayers (or foreign entities in which U.S. taxpayers hold a substantial ownership interest) to the IRS (Internal Revenue Service)outside the United States. FATCA requires foreign financial institutions (like banks, investment firms, insurance companies, etc.) to identify and report information about accounts held by U.S. taxpayers (or foreign entities in which U.S. taxpayers hold a substantial ownership interest) to the IRS (Internal Revenue Service).

Common Reporting Standard (CRS)

Common Reporting Standard (CRS) is a global initiative developed by the Organisation for Economic Co-operation and Development (OECD) to combat tax evasion and promote transparency in international financial systems.

• Country by Country Reporting (CbCR)

  Country-by-Country Reporting (CbCR) is a requirement under the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan – specifically Action 13. It targets large multinational enterprises (MNEs) to increase transparency about where they earn profits, pay taxes and conduct business operations.

• Multilateral Instrument (MLI)

  The Multilateral Instrument (MLI) — officially known as the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) — is an international treaty developed by the OECD and G20 as part of the BEPS project.

Mutual Agreement Procedure (MAP) - is a process provided under tax treaties that allows countries to resolve international tax disputes - especially those involving double taxation. MAP lets taxpayers ask tax authorities from two (or more) countries to talk and fix a tax issue, usually when both countries claim the right to tax the same income.

The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of specified periods and pay the tax, if any in accordance with the declarations. Where the Director-General is not satisfied with the declaration or has reason to believe that a person liable to tax has not submitted a declaration, the cases are selected for audit or investigation and appropriate action are taken in accordance with the relevant legislation.

Income Tax

A person resident in Mauritius is liable to tax on the worldwide income derived by him. A non-resident is liable to tax on income derived from sources in Mauritius. The two types of income that are chargeable to income tax are individuals and companies (including Trusts and Unit Trust Schemes).

Value Added Tax

Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person in the course or furtherance of any business carried on by him. VAT is also payable on the importation of goods into Mauritius, irrespective of whether the importer is a taxable person or not. The rate of VAT is 15% on the value of taxable supplies other than zero-rated supplies.

Gambling Taxes

The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA) Act. Some operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities.

The Customs Department is one of the 14 departments which falls under the umbrella of the Mauritius Revenue Authority (MRA). In line with MRA’s strategic objectives, Customs manages the administration of Customs and Excise Duties and aims to strike the right balance between trade facilitation and efficient border-control.

MRA Customs has been an active member of the World Customs Organisation (WCO) since 1973.  It operates as per the global standards of the WCO by implementing WCO tools and instruments for the advancement of trade facilitation, supply chain security and sustainable economic growth. It is committed to go beyond compliance and continuous growth towards a modern and efficient Customs administration using world-class tools, a skilled workforce, innovative and modern approaches. 

Through its Green Customs initiatives, MRA Customs is also committed towards the protection of our environment.

MRA Customs has around 600 staff posted in the port and airport area which is located as follows:

For an effective and efficient border control, MRA Customs works in close collaboration with the other government agencies namely, the Ministry of Agro-Industry and Food Security, the Ministry of Health and Quality of Life, the Government Pharmacist, Ministry of Environment, Solid Waste Management and Climate Change, the Veterinary Services, the Mauritius Police Force, ICTA, etc.

The Director, Customs Department oversees all the sections which are led by Section Heads. Each Section Head manage their respective sections with a team comprising of Team Leaders, Technical Officers and Customs Officers II and Customs Officers I.

Click here to view the structure of Customs Department

All our efforts are geared towards managing the Customs functions effectively and efficiently with the optimum use of risk management, automation and innovative approaches. Our focus is on enabling a balance between control, facilitation and supply chain security.

A summary of some of our activities has been highlighted as follows:

1. Revenue Collection

   • Assessment and collection of Customs duties, excise duties, VAT and other taxes levied under various customs laws.

2. Trade facilitation

   • Promotion of trade across borders through trade facilitation measures for legitimate trade;

   • Ensuring that all Economic Operators under the Customs Laws are registered with customs and that they have proper authorization to transact business at customs.

3. Security and Border Protection

   • To detect and prevent the gating out of illicit drugs, illegal arms and ammunition, prohibited goods from the port, preventing same to enter into the society thus protecting our citizens and the economy;

   • Inspection of travellers (passengers and crews) and their baggage, cargo and mail;

   • To enforce laws in areas such as smuggling, drug trafficking, money laundering and to monitor movements at the port area and coastwise;

   • To control goods, person and vehicles exiting the port;

   • Use of Non-Intrusive Inspection Technology such as Scanners and K-9;

   • Protection of the society and trade against counterfeit and Intellectual Property Rights (IPR) infringed goods;

   • Combating offences or malpractices relating to money laundering and terrorist financing through the control of physical cross border transportation of currency or bearer negotiable instruments or precious stones and metals including gold, diamond and jewellery or any goods of high value including work of arts;

   • Control of prohibited and restricted goods for both imports and exports.

4. Data and Statistics

   • Collection of statistics on imports and exports.

Introduction

With the rise of E-commerce, online shopping has become an integral and inevitable part of our lifestyle. It can be done within minutes, at the ease and comfort of our house or wherever we are, just by a simple click. It has no doubt become one of the most favoured and chosen modes for purchasing commodities for most people. 

Before shopping online, make sure you know all the possible Do’s and Don’ts to avoid unnecessary hassle at Customs.

Clearance by customs for postal and courier consignments is done in a structured manner as per the World Customs Organisation Immediate Release Guidelines and the Customs Tariff Act

Customs categorises goods based on the value and purpose as follows:

Category 1

These are items with no commercial value and are thus exempt from Duties and Taxes.
Documents are limited to printed matter in non-commercial quantities.

Category 2- Items that cost Rs 1000 or less

If you're bringing items to Mauritius that you bought online or received as gifts from overseas and the total value is Rs 1000 or less you don't have to pay Duty & Taxes to Customs - provided the goods are for personal use.

However, Duty and Taxes will apply regardless of the value for the following:

• Goods intended for sale or commercial use;

• Tobacco in any form;

• Wines and Spirits; and

• Arms and Ammunitions.

Category 3- Items that cost more than Rs 1000

If you buy or receive items from overseas that cost over Rs 1000, Customs will collect VAT and/or Duty based on the transactional value exceeding the Rs 1000 allowance.

Dutiable amount = (C.I.F – Rs 1000)

CIF stands for Costs + Insurance + Freight, also known as the transaction value including insurance and shipping.

If imported by:

• Courier services (e.g. DHL, FEDEX, EMS, etc.) – payment of Duty and Taxes is made on the e-Courier platform; or

• Postal services (e.g. Mauritius Post Ltd (MPL)) - payment of Duty and Taxes is made on a Customs Assessment and Delivery Advice (CADA);

When your parcel is held by Customs, you will be notified of arrival of your parcel/package by means of a CADA prepared by MPL by Post and you will be requested to take delivery of your package/parcel.

You may then choose to either:

• Collect your parcel/package at the Parcel Post Office, Port-Louis in person; or

• Authorize delivery to an agent of your choice by providing them with your NIC, which they must present at Customs; or

• Request delivery through a local Post Office

Depending on your choice of delivery, your parcel/package will be subject to verification and will be assessed on the CADA form by Customs for payment of Duty and Taxes, if any.

Please note that Customs collects customs duty, excise duty and taxes, wherever applicable.
Courier and postal charges are non-customs fees that are collected by the handling agents (courier or postal).

What if you have several packages? (Category 3)

If there is more than 1 package addressed to the same person, it will be treated as a single package and Duty and Taxes will be charged on the combined value if it exceeds Rs 1000. An allowance of Rs 1000 will be given on the combined value of the packages. This will apply only if all the packages have arrived on the same flight.

Category 4

• This category comprises of consignments not falling under any of the 3 categories above and includes consignments containing goods of a commercial nature or merchandise for sale subject to normal Customs clearance procedure e.g. submitting a Customs Declaration (BOE) together with supporting documents, including payment of appropriate duties and taxes.

• If you are bringing items into Mauritius for commercial reasons, for example to sell or for a business, you need to contact a Customs broker who will liaise with Customs on your behalf.

A list of customs house brokers and agents is available on the MRA’s website on the following links:

• List of Active Customs House Brokers

• List of Active Freight Forwarding Agents

The broker or agent appointed by you will make all the customs formalities on your behalf including registration as an economic operator with the MRA.

Goods subject to examination by Customs

• Customs may open your parcel or packets in your presence or in your absence subject to your authorisation to examine the contents of your package and assess its value.

• You may be asked to produce documents such as invoice and/or proof of payment to show the actual cost of the product.

• If you fail to produce the relevant documents, then customs will assess the value of the goods as per set guidelines and Duty and Taxes will be charged accordingly.

Customs Import Value

If you are an online shopper, the Customs value is generally what you paid for an item, as well as the cost of shipping and any insurance.

Whenever you are called to the Parcel Post Office to collect your package, you should bring an invoice or proof of payment which shows the actual cost of the package.

Calculation of customs duty, excise duty and VAT is applicable on the CIF value of goods.

• CIF means Transaction value + Insurance + Freight

• Transaction value means the price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods, and includes all payments made as a condition of sale of the imported goods by the buyer to the seller, or by the buyer to a third party to satisfy an obligation of the seller.

NOTE:  

1. If carriage is by air, only 20% of the full freight amount will be taken for the computation of duty, excise duty and VAT.

2. If carriage is by sea, the full freight amount will be taken for the computation of duty, excise duty and VAT.

3. Other charges incurred in the transportation of the goods from the place of export in the country of exportation to Mauritius shall be added to the freight amount (applicable to both sea and air carriage).

A list of goods with the corresponding Customs duty (General), Excise duty and VAT is available on the MRA Website. Click here to view the Integrated Tariff Information.

Customs Rates of Exchange

If you buy or receive an item from overseas and the amount declared is not in Mauritian currency, the amount will be converted into Mauritian Rupees at the current rate of exchange applicable. The rate of exchange will be applied on the date the assessment of the value of your goods has been made. It is not applicable to the date of purchase or the date when your goods have arrived in Mauritius.

Rates of exchange used by Customs are set for period of one week and are published on the MRA’s Website; they are applied as per Section 7 of the Customs Tariff Act. The weekly currency rates can be accessed on the MRA Website using the following link:

• Rate of Exchange

Is Duty and Tax applicable to Gifts?

When shipping gifts internationally, it is important to know that gifts are subject to the same rule as other goods; therefore, you should be prepared to pay any applicable duties and taxes.
Gifts valued at Rs. 1,000 or less are duty-free. Customs charges apply to the amount exceeding Rs. 1,000. You should:

• Ensure that the package is clearly labelled as gifts and accurately describes the items inside. This helps Customs determine the proper valuation and apply the correct rules.

• Be aware of the content of the gifts. Ensure that it does not contain any prohibited items or illicit drugs as it will be considered as an offence and consequent actions will be taken against you.

Marketable and non-marketable sample

Any person is entitled duty exemption on:

• Non- marketable sample

• Marketable samples of a value not exceeding Rs 2,000 

Clearance from other agencies

Some products require clearance from relevant agencies before delivery can be allowed by Customs.

 Import of Product of animal origin

You may import products of animal origin provided you have the relevant import permit.

Trademarks registered at Customs for border protection

A list of trademarks that have been registered at MRA Customs for border protection is readily available on the Mauritius Revenue Authority (MRA) website  at the following link::

• List of Applications for Border Protection

Please note that any branded goods imported even if authentic / genuine will not be given clearance by Customs if the trademark is already registered for border protection by the right holder or authorised user under PART VIA of the Customs Act .

As per Section 66D A of the Customs Act - Exclusion from suspension or detention

• Suspension of IPR goods does not apply in the following scenario:

  • small quantities of goods of a non-commercial nature

  • for personal use

  • sent in small consignments

  • contained in the luggage of a passenger, master or crew

Note: This excludes spare parts for vehicles

The following applies to authentic and genuine goods only which should be justified by the Economic Operator:

• goods ordered or shipped before the date of a public notice issued under section 66BA, provided the goods are imported and cleared within 3 months from the date of the public notice;

• goods which have already been imported and are under customs control prior to the public notice; and

• goods which have already been manufactured in Mauritius for home consumption or export prior to the public notice.

Practical Tips / Advices to Online shoppers

• If you receive a message on your phone or email to collect any parcel, check carefully the website's link to avoid phishing scam.

• Ensure that the number from which a message has been sent is from Mauritius. You may call on the official listed phone number to ascertain that the message comes from the trusted party.

• Never share sensitive data such as passwords, credit card CVV codes or PINs.

• Never make excessive payment meant for Customs or Postal charges for what is termed as 'gifts' from an unknown sender.