Shipping Your Belongings to Mauritius: Customs and Duty
Household effects can enter Mauritius free of customs duty and VAT under item E9 of the Customs Tariff Act, for a person taking up residence or a non-citizen coming to work. The goods must be bought abroad, not meant for sale or transfer, and landed within 6 months of your last arrival unless Customs accepts a reasonable cause for delay. A car gets no such relief and pays excise of 0% to 100% plus 15% VAT.
Most of what matters about shipping your belongings to Mauritius sits in one entry of the Customs Tariff Act and a few lists the Mauritius Revenue Authority (MRA) publishes separately. We read the Act, the MRA’s pages and the import-control regulations. Where they disagree we say so, and where nothing is published we say that too.
Who qualifies for the household-effects relief
The relief is item E9 in Part II of the First Schedule to the Customs Tariff Act. It applies in addition to item E8, the baggage exemption for clothing, personal effects and professional tools. E9 covers the contents of a home: among the items it names are furniture, bedding, crockery, a television, a musical instrument, a refrigerator and a cooking stove, plus similar domestic articles.
Two of its four categories can apply to a foreigner: a passenger who satisfies the Director-General of the MRA that he or she is taking up residence, and a non-citizen coming to work, who must produce the occupation or work permit (see our Occupation Permit guide). The other two are for Mauritian citizens only.
The MRA’s web page speaks of “first arrival” and “permanent residence”, while the Act, in the MRA’s own copy dated 1 September 2026, says “taking up residence” and counts six months from your “last arrival”; we follow the Act.
No source we read says what proves you are taking up residence. A Premium Visa is neither a residence permit nor a work permit (see our Premium Visa guide), and none says whether a holder counts. Ask the MRA in writing before you pack.
The six-month window and the four-year rule
Two conditions attach. The effects must have been bought abroad and not be meant for sale or transfer, and they must be imported within 6 months of your last arrival. Nothing in the wording requires them to be new. Customs can accept a longer period for a just or reasonable cause, and the Act’s own example is political or social unrest in the country you lived in.
E9 is silent on goods that land before you, although the baggage item E8 allows baggage to arrive earlier at the Director-General’s discretion. If yours will land first, ask Customs in writing.
Within 4 years of the exemption you must give the Director-General written notice of any intent to sell, transfer or put the goods to a different use. The MRA’s page sets out the consequences.
| Event in the 4 years | What the MRA page says |
|---|---|
| You sell or transfer the goods, having given notice | Duty and taxes are charged in proportion to the time left in the 4 years. On our reading, a sale after one year leaves about three-quarters due, on a value the page does not state. |
| You sell or transfer in breach of the conditions, or put the goods to another use | The full duty and taxes become payable, plus a penalty of up to 50% and interest of 0.5% a month or part month from the date of exemption. |
| The owner dies | No customs duty or VAT is payable, provided the goods are not sold, pledged or disposed of within the period. |
Documents and the order of steps
Customs asks for four documents to clear personal and household effects: your passport, a passport memo collected at the Passport and Immigration Office, an inventory of the shipment and the shipping arrival papers. Removal, airline and shipping companies usually supply the arrival papers, and some forwarders, customs brokers and removal firms also help with the Bill of Entry, the customs declaration.
The MRA’s private-importers page, written for importers in general, adds an invoice, a packing list and evidence of overseas freight and insurance costs. It also says first-time importers must register with Customs; the registration list includes a Tax Account Number and, for foreigners, a passport copy. Whether registration applies to household effects is not stated. No official page sequences the steps, so the order below is ours.
| Step | What happens | Source |
|---|---|---|
| 1. Check you qualify | Ask the MRA about a Premium Visa, goods landing before you, and first-time importer registration. | Ours |
| 2. Write the inventory | Make it a detailed packing list. Without one, a provisional entry is needed, which the MRA calls time consuming. | MRA household effects page |
| 3. Line up permits | You arrange them yourself: Agriculture for plants, seeds and wooden furniture, Health for medicines and food, the Police for firearms. | MRA clearance, restrictions and private importers pages |
| 4. Ship and clear | Keep the freight and insurance papers and hand over the four documents. Customs may hold goods that need a permit. | MRA private importers, clearance and FAQ pages |
| 5. Pay what is due | Pay in Mauritian rupees only. A licensed forwarder’s storage and handling charges are separate from Customs charges. | MRA private importers and FAQ pages |
What to set up once the goods arrive is in our first 30 days guide.
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What is dutiable, restricted or banned
Goods outside the relief pay customs duty, where it applies, and VAT. Duty is charged on the transaction value at the rate for the goods, which the MRA lists for commonly imported goods. VAT of 15% goes on the duty-inclusive value, and for goods that are not accompanied baggage, freight and insurance are added to the value first. The MRA’s illustration is Rs 1,000 of goods at 10% duty: Rs 100 duty, Rs 165 VAT, Rs 265 in all. It shows the method, not a price.
| Goods | What the MRA says |
|---|---|
| Plants, seeds, soil, fruit, vegetables, spices, coconut products, wood with bark, wooden furniture, and camping gear, golf clubs, used sports shoes or used bicycles that may hold soil | Declare them. Clearance from the agriculture ministry is required before Customs releases them. |
| Medicines | Health ministry clearance for pharmaceutical products. Medicines you carry should have a legible prescription, original containers and no more than three months’ supply (one month for controlled drugs, which need the Government Pharmacist’s approval). |
| Food | Foodstuffs need Health ministry clearance and, in some cases, Agriculture permits. Ten listed products, among them canned pulses, sauces, margarine and yoghurt, need a shelf life of at least 50% at the time of shipment. |
| Firearms | A Police permit. Swordsticks, knuckle-dusters and weapons disguised as other articles are prohibited. |
| Cash, jewellery, precious metals and stones, art and other high-value goods | More than Rs 500,000, or the foreign-currency equivalent, must be declared. Refusing, or declaring falsely or misleadingly, is an offence, and on conviction a person is liable to a fine of at least 20% of the amount, up to Rs 2 million, and up to 5 years in prison. |
Check the furniture early: wooden furniture sits on the Agriculture clearance list, so ask the ministry what it requires before anything is crated.
Prohibited goods are liable to forfeiture, and importing them is a customs offence that can lead to prosecution. For a short list of selected items the MRA may impose an administrative penalty instead, taking into account the quantity and your explanation. The prohibited list includes refrigerators, freezers, air conditioners and foam packing that use CFCs or HCFCs as a refrigerant or blowing agent; incandescent light bulbs, with listed exceptions; electric water heaters with a bare element; ivory and tortoise shell; toy pistols and guns that fire projectiles; and e-cigarettes, waterpipes and several kinds of tobacco. The full list is longer.
E9 names a refrigerator as a relieved effect, yet the prohibited list bars refrigerators and air conditioners that use those gases. The sources do not reconcile the two, so ask Customs before shipping a fridge, freezer or air conditioner.
Bringing a car
E8 excludes motor vehicles and E9 lists domestic articles, so neither covers a car. A passenger car pays customs duty of 0% (heading 87.03 of the Integrated Tariff as at 1 October 2026), excise by engine size and fuel type, and VAT of 15%. The excise rates below are for cars carrying up to ten people, driver included.
| Car type | Up to 550 cc | 551 to 1,000 cc | 1,001 to 1,600 cc | 1,601 to 2,000 cc | Above 2,000 cc |
|---|---|---|---|---|---|
| Internal combustion engine only | 0% | 45% | 55% | 75% | 100% |
| Hybrid or mild hybrid | 0% | 25% | 35% | 55% | 75% |
| Plug-in hybrid | 0% | 15% | 25% | 35% | 55% |
Electric cars pay 15% up to 180 kW and 25% above. For a used car, excise is charged on a value the MRA works out from the free-on-board value of identical vehicles imported earlier or, failing that, the new retail price in the exporting country less 5%. It then deducts 9% for the first month of use and 1% a month after, capped at 50%, which on our arithmetic is reached in the 42nd month.
The MRA’s motor-vehicles page does not spell out what VAT is charged on. Its only worked examples, for officers entitled to an excise concession, apply the 15% to the car’s value plus the excise payable. No all-in cost is published, so we print none: ask the MRA for a written calculation on the exact car.
Age limits. The MRA’s prohibited list bars a second-hand car under 18 months or over 4 years old, counted from first registration to the date of shipment, so the ordinary window is 18 months to 4 years. Dual-purpose vehicles such as double-cab trucks are barred under 18 months or over 3 years, goods vehicles over 6 years, vans over 4 and buses over 3. Each limit excepts the first vehicle imported by an “individual importer”, a term defined below.
Who counts as an individual importer. The 2017 import-control regulations define the term. The copy we read, held by the Mauritius Chamber of Commerce and Industry and consolidated to about 2019, covers foreigners taking employment; investors, self-employed non-citizens and professionals with an occupation permit of 3 years or more; retired non-citizens with a residence permit; and Integrated Resort Scheme property holders with a residence permit. The car must be for their own use and come from abroad without any transfer of funds from Mauritius. The government trade portal lists the same foreign categories. Premium Visa holders are not named. If you fall in one of these categories, your first car is excepted from the age limits on that wording.
The permit. Under the 2017 regulations, second-hand motor vehicles are restricted goods, and the exemption from import permits for a passenger’s household effects does not cover them. A car needs its own permit, applied for before shipment, with the chassis number on every document. The permit lasts 12 months and cannot be transferred, and the car must ship on or after the issue date and within the 12 months. Conditions include right-hand drive, no bull bar, first registration no later than the year after manufacture, your name as consignee on the bill of lading, and the exporting country’s deregistration and export papers. An individual importer is excused the pre-shipment inspection certificate that other importers need.
An MRA notice of 21 August 2026 cites Amendment No. 3 Regulations 2026, on display vehicles, and we could not locate a consolidated text. Treat the definition, permit step and conditions above as the position up to about 2019 and check them before you buy.
No newcomer concession found. The MRA’s list of excise concessions (version of 1 October 2026) has car reliefs for returning Mauritian citizens and for non-citizens serving under a bilateral or multilateral agreement, among others, but we found none for foreign retirees, permit holders or other settlers. Our reading of the PDF may have missed one, so ask the MRA’s Second Hand Vehicle Unit on +230 202 0500, extension 7085. Licences, buying locally and the rules of the road are in our guide to driving in Mauritius.
Choosing a mover and reading the quote
The sources give no freight or container prices, transit times or list of approved movers, so none appear here. They do show what Customs wants on paper, and a written quote should cover the same ground. Ask every firm to price the same inventory.
| Ask | Why it matters |
|---|---|
| Are freight and insurance separate lines? | They enter the dutiable value of goods that are not accompanied baggage, and Customs asks for evidence of both at clearance. |
| Who files the Bill of Entry, and is it in the price? | The MRA says some forwarders, brokers and removal companies help with it, so check yours does. |
| Are storage and handling at the Mauritius end included? | Licensed forwarding agents who hold goods normally charge for both, apart from Customs charges. |
| Who obtains permits for restricted items? | The MRA says you arrange them, and wooden furniture needs Agriculture clearance. |
| What is the transit time in writing, and what happens if the goods are late? | The goods must land within 6 months of your last arrival, so delays put the relief at risk. |
Pets follow a separate process, covered in our guide to moving pets to Mauritius. Our cost-to-move page covers the wider budget.
Frequently asked questions
Is household furniture duty-free when I move to Mauritius?
It can be. Item E9 of the Customs Tariff Act relieves household effects, furniture among them, for a person taking up residence or a non-citizen coming to work, if the goods were bought abroad, are not meant for sale or transfer and land within 6 months of the owner’s last arrival.
How long do I have to ship my belongings after I arrive?
Six months from your last arrival, under the Act. Customs can accept a longer period for a just or reasonable cause. The Act is silent on goods that land before you, so ask Customs in writing.
Can I bring my car, and what will it cost?
Cars get no household-effects relief. Customs duty is 0%, excise runs from 0% to 100% by engine size and fuel type, and VAT is 15%. No all-in cost is published, so ask the MRA for a written calculation. Second-hand cars have age limits, and the 2017 import-control regulations require a permit before shipment. We found no excise concession for foreign settlers.
What can’t I ship to Mauritius?
The MRA’s prohibited list includes refrigerators, freezers and air conditioners that use CFCs or HCFCs, ivory, e-cigarettes, waterpipes and some light bulbs and water heaters. Plants, soil, wooden furniture, food, medicines and firearms need clearance first. The lists are not exhaustive, so ask the MRA about anything unusual.
Sources, checked 28 October 2026
All but the last two are official pages or documents from the Mauritius Revenue Authority or the government trade portal, including the MRA’s own copy of the Act. The last two are not primary: they are copies of the 2017 import-control regulations, one held by a chamber of commerce and consolidated to about 2019, the other the text as first gazetted, held by the UN food agency’s FAOLEX legal database. Check the current text.
- Allowances granted on household and personal effects (Mauritius Revenue Authority): who is eligible, the 6-month and 4-year conditions, and the proportionate charge, penalty and death provisions (undated).
- Customs Tariff Act, First Schedule Part II exemptions (Mauritius Revenue Authority): the wording of items E8 and E9, including the words last arrival and taking up residence (copy dated 1 September 2026).
- Clearance procedures (Mauritius Revenue Authority): the four documents, arrival papers, help with the Bill of Entry, and Agriculture, Health and Police clearances.
- Customs charges (Mauritius Revenue Authority): how duty and 15% VAT are calculated, freight and insurance in the value, the link to its list of commonly imported goods and the Rs 1,000 example.
- Private importers (Mauritius Revenue Authority): clearance documents, first-time importer registration, permits arranged by the importer, and payment in rupees only.
- Import restrictions (Mauritius Revenue Authority): the agriculture list including wooden furniture, medicines, firearms and the Rs 500,000 declaration with its penalties.
- Prohibited and restricted goods (Mauritius Revenue Authority): the banned goods, forfeiture, the shelf-life rule for ten foods, permits for foodstuffs and the age limits for second-hand vehicles (undated; file last modified 20 January 2026).
- Selected prohibited goods (Mauritius Revenue Authority): the short list where an administrative penalty may replace prosecution, with quantity and explanation taken into account (version 4, dated 21 January 2026).
- FAQs by travellers (Mauritius Revenue Authority): storage and handling charges at forwarders’ premises, and Customs holding goods that need permits.
- Motor vehicles (Mauritius Revenue Authority): the excise table, used-car valuation and depreciation, the worked examples and the Second Hand Vehicle Unit contacts (undated).
- Integrated Tariff as at 1 October 2026 (Mauritius Revenue Authority): customs duty of 0% and VAT of 15% on passenger cars under heading 87.03.
- List of concessions (Mauritius Revenue Authority): the car excise reliefs for returning citizens and for non-citizens serving under a bilateral or multilateral agreement, and none found for foreign settlers (version of 1 October 2026).
- Notice of 21 August 2026 (Mauritius Revenue Authority): the reference to Amendment No. 3 Regulations 2026 on display vehicles.
- Exempted importers (Mauritius government trade portal): the categories of foreigner listed as exempted importers of a car for their own use.
- Consumer Protection (Control of Imports) Regulations 2017 (copy held by the Mauritius Chamber of Commerce and Industry): the individual importer definition, the import-permit rules and the conditions for second-hand cars (secondary, consolidated to about 2019).
- Consumer Protection (Control of Imports) Regulations 2017, as first gazetted (Government Notice 160 of 2017, Government Gazette No. 76 of 12 August 2017, copy held by the UN food agency’s FAOLEX legal database): the same definition, permit and condition rules in their original text (secondary).
General information only, not immigration, tax, legal or financial advice. Mauritius often changes these rules in its June Budget, so check the official pages above and speak to a qualified professional before you act.