Mauritius Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Mauritius.

Required Documents

  • bill of lading/airway bill
  • commercial invoice
  • packing list
  • deed of donation
  • fumigation certificate (if and when appropriate
  • certificate of origin

Prohibited Goods

The importation of pharmaceutical products is prohibited unless authorised by the Ministry of Health and unless a valid import permit from the Ministry of Commerce&Co-operatives is obtained to cover the consignment. Food items will be examined and cleared by the Food Inspectorate of the Ministry of Health, if found fit for human consumption. Articles of wood must be covered by a Phytosanitary Certificate issued (by the proper authority) from the exporting country and examined by the Ministry of Agriculture before final clearance.

Tax Exemption

Exemption of customs duty on humanitarian cargo may be considered provided that an application is made by the consignee (e.g. The Red Cross Society, or other charitable institution receiving the aid in Mauritius) to the Ministry of Finance, specifying the quality, the description, and the FOB&CIF value of the goods. Value Added Tax (VAT) at the current rate of 12% remains payable for all consignments.

PreShipment Application

No international pre-shipment application is required for humanitarian cargo.

Monetary Valuation

A commercial invoice specifying quantity, description and value of each item (in any currency) must be produced for every consignment.


Second hand goods are not allowed entry into Mauritius unless a valid import permit is obtained prior to shipment. This permit is issued by the Ministry of Commerce&Co-operatives (Import Division). Food items will be examined and cleared by the Ministry of Health (Food Division) if the time of delivery is within the expiry date of the product.

Other Info

No additional information is required for organisations sending humanitarian cargo to Mauritius.


Customs & Excise Department, Government of Mauritius Date published: 15/04/2002


Regions / countries / territories

Africa: Mauritius