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Market Access

Market Opportunities

One investment destination, Many markets to conquer.

Leverage on our unparallel preferential market access to nearly 70% of the world’s population and benefit from a panoply of Free Trade Agreements.

10 Free Trade Agreements

85 Countries

5.4 Billion Consumers

THE MAURITIUS-CHINA FTA
CECPA with India
ESA-EU EPA
ESA-UK EPA
Mauritius - Turkey FTA
Mauritius - Pakistan Preferential Trade Agreement
AGOA
GSP
COMESA
SADC
AFCFTA
IOC
Tripartite Free Trade Area (TFTA)
WTO

The Mauritius-China FTA

The Mauritius-China Free Trade Agreement (FTA) was signed in October 2019 after only 4 rounds of negotiations. The FTA, which came into force on 1 January 2021, is the first agreement which Mauritius has signed comprising a text on Trade in Services. It is also the first FTA which China has signed with an African country.

The Mauritius-China FTA has 4 components:

Trade in Goods
Trade in Services
Economic Cooperation
Investment

The Free Trade Agreement between the Republic of Mauritius and the People’s Republic of China can be accessed by clicking on:

Market Access under the FTA

Under the Chapter on Trade in Goods, Mauritius has benefited from immediate duty-free access on the Chinese market on more than 7,000 tariff lines, these include products of export interest to Mauritius such as fish, fruits, rum, animal feed, soaps and detergents, garments, medical devices and sunglasses amongst others. Tariffs on an additional 700 products will be phased out over a 5 to 8-year period starting 1st January 2021.

China has also granted an exceptional deal to Mauritius for the export of special sugars, where a Tariff Rate Quota of 50,000 tons has been obtained at an in-quota rate of 15% instead of 50%. The quota has started with 15,000 tons since 1st January 2021 to gradually increase to 50,000 tons over a period of 8 years.

It is to be noted that a list of products considered as ‘sensitive’ to the local industry in China has been excluded from tariff liberalization such as wheat flour, edible oil and tobacco products.

The market access obtained on the Chinese market for goods manufactured in Mauritius can be downloaded by clicking on: Annex 1 Section B – Market Access Schedule of China

As regards to imports from China under the FTA, Mauritius has granted duty free access on a list of products comprising spices, statuettes made of plastics and wood, busses, amongst others. Other products have been either excluded from tariff liberalisation or on which tariffs will be phased down over a period of years.

The market access granted by Mauritius to China for goods can be downloaded by clicking on: Annex 1 Section B – Market Access Schedule of Mauritius

Rules of Origin

The Rules of Origin negotiated under the Mauritius-China FTA comprise of a general rule of 40% Value Addition on FOB (Free-on-Board price). Product Specific Rules (PSR) also apply to some categories of products, most of which are subject to the ‘Change in Tariff Heading’ (CTH) rule. The details on the Rules of Origin and the PSR under the Mauritius-China FTA can be accessed on: Annex II – Product Specific Rules of Origin

Trade in Services

As regards to trade in services, Mauritius service providers have been granted access to more than 40 service sectors, including amongst others financial services, telecommunications, Information and Communication Technology (ICT), professional services, construction and health services. Since 1st January 2021, Mauritius can establish businesses in China as wholly owned entities or in joint partnership with Chinese operators.

The FTA will create new investment opportunities in Mauritius targeting the Chinese market. The FTA also provides for the protection of investors and their investments against discriminatory and unfair treatment. Moreover, investors will be compensated if expropriation of their investments is inevitable. The commitments taken by each country with respect to trade in services can be accessed by clicking on:

Annex III: Mauritius Schedule of Specific Commitments in Services
Annex III: China Schedule of Specific Commitments in Services

Economic Cooperation

Regarding the Economic Cooperation chapter of the Agreement, Mauritius and China have agreed to collaborate in 10 areas, including industrial development to increase competitiveness; to develop manufacturing based on innovation and research; to conduct exchange of specialists; to have an exchange of researchers for disseminating know how and for support in technology and innovation and to cooperate in the financial sector.

Export Procedures

In order to be eligible for duty-free treatment in China, consignments shipped from Mauritius must be accompanied by a Mauritius-China FTA Certificate of Origin which is issued and approved electronically by the MRA Customs. A guide for application of the Mauritius-China Certificate of Origin can be downloaded by clicking here.

Business Guide

In view of assisting our economic operators to take advantage of the market access opportunities available under the Mauritius-China FTA, the Economic Development Board has prepared a business guide for operators entitled “Mauritius-China FTA: Shaping Future Economic Perspectives” which gives an indication of the main products having export potential on the Chinese market and those which can attract investment for manufacturing in Mauritius for export under duty-free to China.

Useful Websites

The Mauritius Revenue Authority (Customs)
https://www.mra.mu/index.php/customs

MCCI
https://www.mcci.org/en/

Mauritius Trade Easy
http://www.mauritiustrade.mu/en/trade-agreements/china

Association Professionnelle des Transitaires de l’Ile Maurice
http://www.aptmauritius.com/

Freeport Operators Association
http://www.freeportoperators.com/

Mauritius Cargo Community Services Ltd
http://www.maccs.mu/

TradeNet (MNS)
https://tradenetmns.mu/

All-China Federation of Industry and Commerce
http://www.chinachamber.org.cn/

General Administration of custom PRC
http://english.customs.gov.cn/

Certificate and Accreditation of PRC
http://english.cnca.gov.cn/

General Administration of Quality Supervision, Inspection and Quarantine of the People’s Republic of China (AQSIQ Association)
https://www.aqsiq.net/

National Bureau of Statistics of China
http://www.stats.gov.cn/english/

Trade Map
https://www.trademap.org

Market Access Map
https://www.macmap.org/

CECPA with India

On 22nd February 2021, Mauritius signed a Comprehensive Economic Cooperation and Partnership Agreement (CECPA) with India which came into force on 1st April 2021.

The CECPA represents an important milestone in the trade and economic relationship between Mauritius and India and elevates the existing trade and cultural ties between the two countries, providing access to a market of more than 1.3 billion inhabitants to Mauritius.

The CECPA comprises 8 chapters as follows:

Objectives
Trade in Goods
Rules of Origin
SPS Measures
Technical Barriers to Trade
Trade in Services
Dispute Settlement
Institutional and Final Provision

The 3 key components of the Agreement are: Trade in Goods, Trade in Services and Economic Cooperation. The latter component has not been signed yet.

Trade in Goods

Mauritius is set to benefit from preferential market access on a list of 615 products, covering key products such as special sugar, garments, medical devices, spirits and rum amongst others. The market access offers for Mauritius under the CECPA include:

Duty free access on 376 products.
40 000 tons at 10% duty compared to 100% duty on Special Sugar.
2 million litres of beer at 50% duty, compared to 150% duty.
1.5 million litres on rum at 50% duty compared to existing duty of 150%.
5000 litres at 50% duty compared to current duty of 150% on Fruit Wine.
5 million pieces duty free on Garments
7000 tons duty free access on Canned Tuna

Mauritius has also obtained preferential access on a range of goods including medical devices, food preparations, ethyl alcohol, medicinal preparations, detergents, soaps, clock and watch parts, and jewellery, amongst others.

The CECPA text includes provisions for discussions on additional market access on the following products: sugar, food preparations, rum, beer, fruit wine, denim, garments, medical devices, pasta, jewellery, soaps and detergents.

Mauritius, on the other hand, will provide preferential access on 310 products, with Tariff Rate Quotas on 88 products which limit the volume or value of preferential imports from India to protect the domestic industry.

Rules of Origin under the CECPA

The rules of origin under the CECPA are product specific rules (PSR). For some categories of products an alternative to the value addition rule is proposed and comprise of a ‘change in tariff heading (CTH). The list of PSR is at Annex 1 of the CECPA document.

The Value Added is calculated as follows:

Value Addition = FOB Value of Export Product – CIF Value of Non-Originating Materials
FOB Value of Export Product

Trade in Services

The CECPA contains a comprehensive Chapter on Services aimed at improving bilateral trade in services. Both sides have taken commitments in some 31 sub sectors, including insurance and insurance related services, banking and other financial services, telecommunication, professional services such as accounting, auditing, market research, architectural, engineering, veterinary services, distribution services, tourism and travel related services, translation and interpretation services.

Economic Cooperation

Some 25 areas of cooperation have been agreed under the General Economic Cooperation Chapter including robotics, pharmaceutical industry, ICT, financial sector, health, education amongst others. The CECPA is seen as a crucial instrument in supporting Mauritius in its economic measures such as Artificial Intelligence (AI) and Fintech. In addition, it has a regional dimension providing a framework for Indian investors to establish special economic zones (SEZs) in Mauritius for production and subsequent exports to the African market. It equally provides for India-Mauritius joint partnership to explore business opportunities in the SEZs in a number of African countries.

Mauritius and India are committed to conclude consultations on the Economic Cooperation chapter within the next two years.

The CECPA text incorporating all the 8 Chapters including the market access conditions for goods and the schedules of commitments for services can be accessed by clicking on:

CECPA between Mauritius and India

Procedures for Export

As regards to exports to India, import permits for products subject to Tariff-Rate Quotas (TRQ) will be allocated to the Importers in India by the Indian authorities. The quantity of quota allocated, and in-quota tariff rate can be accessed by clicking here.

Business Guide

In view of assisting our economic operators to take advantage of the market access opportunities available under the CECPA, the Economic Development Board has prepared a business guide for operators entitled “CECPA: A Key Instrument to Reinforce Economic Ties” which gives an indication of the main products having preferential treatment on the Indian market.

Useful Contacts in Mauritius

MINISTRY OF FOREIGN AFFAIRS, REGIONAL INTEGRATION AND INTERNATIONAL TRADE
INTERNATIONAL TRADE DIVISION

Address: 4th Floor, Medine Mews, La Chaussée Street, Port Louis
Republic of Mauritius
Phone: +(230) 260 2909
Fax No: +(230) 210 8145 / +(230) 212 6368
E-mail address: motas@govmu.org

MAURITIUS REVENUE AUTHORITY (MRA) – CUSTOMS DEPARTMENT
Address: Ehram Court, Cnr Mgr Gonin & Sir Virgil Naz Streets, Port Louis
Republic of Mauritius
Phone: +230 202 0500 / 01
Email: customs@mra.mu

ECONOMIC DEVELOPMENT BOARD (EDB MAURITIUS)
Address: Ground Floor, Exchange Square, Wall Street, Ebene Cybercity 72201
Republic of Mauritius
Phone: +230 203 3800
Fax: +230 210 8560
Email: vguddye@edbmauritius.org

MAURITIUS CHAMBER OF COMMERCE AND INDUSTRY (MCCI)
Address: 2nd Floor, Anglo-Mauritius House, 6, Adolphe de Plevitz Street, Port Louis,
Republic of Mauritius
Phone: +(230) 203 4830
Fax: (230) 208 0076
Email: mcci@mcci.org

Important Links

EDB Mauritius:
https://www.edbmauritius.org/

Mauritius Revenue Authority:
https://www.mra.mu/

Trade Division:
https://commerce.govmu.org/Pages/Departments/Trade-Division.aspx

International Trade Division:
https://foreign.govmu.org/Pages/default.aspx

MCCI:
https://www.mcci.org/

Useful Contacts in India

COMMERCE SECRETARY
Department of Commerce
Ministry of Commerce & Industry
Government of India
Phone: +91 11 23063664 / 23063617
Email: csoffice@nic.in

DIRECTORATE GENERAL OF FOREIGN TRADE (DGFT)
Address: Udyog Bhawan, H-Wing, Gate No. 02,
Maulana Azad Road,
New Delhi, 110011, India
Phone: +91 11 2306 1562
Email: dgftedi@nic.in

CUSTOMS
Delhi Zone: Email: ccu-cusdel@nic.in

Mumbai
Zone 1: Email: ccu-cusmum1@nic.in
Zone 2: Email: chiefcom@jawaharcustoms.gov.in
Zone 3: Email: ccu-cusmum3@nic.in

CHENNAI ZONE
Email: ccchennaizone.tn@nic.in

AHMEDABAD ZONE
Email: ccu-cusamd@nic.in

Bengaluru Zone
Email: ccu-cusblr@nic.in

Kolkata Zone
Email: ccu-cuskoa@nic.in

Important Links

Department of Commerce, Ministry of Commerce & Industry:
https://commerce.gov.in/

Directorate General of Foreign Trade:
https://dgft.gov.in

Central Board of Indirect Taxes & Customs:
https://www.cbic.gov.in/

Indian Trade Portal:
https://www.indiantradeportal.in/

ESA-EU EPA

The Eastern and Southern African States (ESA), comprising Mauritius, Madagascar, Seychelles, and Zimbabwe signed an interim Economic Partnership Agreement (EPA) with the European Union in August 2009. The Union of Comoros joined the ESA states in January 2019 by ratifying the interim EPA.

Chapter II of the EPA covers trade in goods. The Agreement aims to provide full duty free and quota free market access into the EU for goods originating in the ESA States on a secure, long term and predictable basis. It also aims to promote trade between the parties and export led growth to enable the integration of the ESA economies into the global economy; to progressively and gradually liberalize the ESA goods market as established by the Agreement; and to preserve and improve market access conditions to ensure that all ESA States are better and not worse off.

The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part can be downloaded by clicking here.

Rules of Origin

The Rules of Origin under the interim EPA are product-wise and can either be one of the following criteria:

Wholly Obtained
Change in Tariff Heading
Value of Non-Originating materials
Product Specific Processes

The Rules of Origin for exporting to the European Union on a duty-free basis can be downloaded by clicking on: Annex II to Protocol 1: List of working or processing required to be carried on non-originating materials in order that the product manufactured can obtain originating status

The interim EPA also provides for more flexible rules for some products in the agro industrial sector. These rules are a derogation from the rule applicable in Annex II to Protocol I. The more flexible rules can be accessed on: Annex II(a) to Protocol 1: Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.

Procedures for Export

For exports to benefit from duty-free access to the European Union, consignments shipped from Mauritius must be accompanied by the EUR-1 Certificate of Origin which is both issued and approved electronically by MRA Customs. A guide for application of the Mauritius-China Certificate of Origin can be downloaded by clicking here.

Useful Websites

Access to Markets:
https://trade.ec.europa.eu/access-to-markets/en/home

Europa:
https://ec.europa.eu/trade/policy/eu-position-in-world-trade/

ESA-EK EPA

The ESA – UK Economic Partnership Agreement (EPA) came into operation on 1st January 2021 after the United Kingdom official left the European Union on 31st December 2020. The ESA – UK EPA contains three components namely the Chapter on Trade in Goods, the Chapter on Fisheries and the Chapter on Development Cooperation.

The ESA-UK EPA is mostly based on the EPA with the European Union and offers duty-free and quota-free market access to the UK market. The Agreement provides an automatic derogation of 6,200 tons of non originating tuna that can be used in the production of canned tuna and 341 tonnes of tuna loins. This quota will be shared among Mauritius, Seychelles and Madagascar.

The Agreement also contains a Rendez-Vous clause regarding future negotiation between ESA and the UK on areas not currently covered by the EPA, such as trade in services, investment, trade facilitation, competition policy, trade facilitation amongst others.

Rules of Origin

The Rules of Origin under the interim EPA are product-wise and can either be one of the following criteria:

Wholly Obtained
Change in Tariff Heading
Value of Non-Originating materials
Product Specific Processes

The ESA-UK EPA can be downloaded on the following website:
https://www.gov.uk/government/publications/ms-no42019-agreement-establishing-an-economic-partnership-agreement-between-the-eastern-and-southern-africa-states-and-the-uk.

Procedures for Export

For exports to benefit from duty-free access to the UK, consignments shipped from Mauritius must be accompanied by the EUR-1 Certificate of Origin which is both issued and approved electronically by MRA Customs. A guide for application of the Mauritius-China Certificate of Origin can be downloaded by clicking here.

Useful Websites

Government of the United Kingdom:
https://www.gov.uk/government/collections/esa-uk-economic-partnership-agreement-epa–2

Mauritius-Turkey FTA

The Mauritius-Turkey Free Trade Agreement was signed on 09 September 2011 in Istanbul and entered into force on the 1st of June 2013. The FTA is partly based on the Economic Partnership Agreement with the EU and offers duty-free treatment on almost all industrial products classified under Chapter 25 to Chapter 97.

The Mauritius – Turkey FTA can be downloaded by clicking here.

For some agro-industrial products, Turkey has offered a Tariff Rate Quota with reduced MFN rate. The rules of origin as well as the market access offers of both Mauritius and Turkey can be accessed below:

Annex I – Rules of Origin
Annex II – List of products excluded from chapters 25-97
Annex III – List of clothing items on which tariffs have phased down
Annex IV – Tariff phase-down schedule for Mauritius
Annex V – Mauritius’ list of sensitive products excluded from liberalisation
Annex VI – Exchange of Concessions for Agricultural Products

Procedures for Export

The Mauritius-Turkey FTA is issued and approved by the Customs Department of the Mauritius Revenue Authority. The online application for the Certificate of Origin is made through a Freight Forwarder or Customs House Broker via the TradeNet system. A guide to the electronic application can be accessed on: Guide

Useful Websites

Mauritius Trade Easy:
http://www.mauritiustrade.mu/en/trade-agreements/turkey

Republic of Turkey – Ministry of Trade
https://www.trade.gov.tr/free-trade-agreements/mauritius

Mauritius-Pakistan Preferential Trade Agreement

Signed on 30 July 2007 in Mauritius, the Preferential Trade Agreement (PTA) between Mauritius and Pakistan grant tariff concessions on a list of products of export interest to both countries.

The Mauritius-Pakistan PTA text is accessible here.

Market Access

The rules of origin and the market access offers of both countries can be accessed by clicking on:

Annex A: Mauritius concession list to Pakistan
Annex B: Pakistan concession list to Mauritius
Annex C: Rules of Origin under the Mauritius-Pakistan PTA

Administration of Quota for garments

Exports of garments to Pakistan under the PTA are subject to Quotas. The quotas are administered by the Ministry of Commerce and Consumer Protection.

Procedures for Export

The PTA Certificate of Origin is obtained from the Mauritius Chamber of Commerce and industry and approved by the MRA Customs Department.

Imposition of regulatory duties

In 2017 following new internal regulations, Pakistan imposed regulatory import duties on more than 730 tariff lines, affecting tariff lines falling under the PTA which were already duty free prior to the imposition of the import regulations.

Customs duties applicable to approximately 31 tariff lines out of 66 negotiated tariff lines for textiles and customs duties applicable to approximately 43 tariff lines out of 64 negotiated tariff lines for non-textiles products under the PTA have been modified and are now facing duties when exported from Mauritius.

Useful Websites

MRA
www.mra.mu

MCCI
www.mcci.org

AGOA

The Africa Growth and Opportunity Act (AGOA) was passed by the US Congress in May 2000. The AGOA legislation has been amended several times and is set to expire in 2025, if not renewed. The AGOA provides duty free access on the US market to nearly 7,000 products at tariff lines level.

AMENDMENTS TO AGOA

Date	AGOA	Summary
2000	AGOA	Provided beneficiary countries in Sub-Saharan Africa with the most liberal access to the U.S. market available to any country or region with which the U.S. does not have a free trade agreement
2002	AGOA II	Botswana/Namibia included as Lesser Developed Countries (LDCs); additional textile provisions
2004	AGOA III	Extended AGOA until September 2015 and the Third Country Fabric Provision until September 2007; increased emphasis on U.S technical assistance in agriculture; Mauritius also included as an LDC
2006	AGOA IV	Extended Third Country Fabric Provision until 2012 and adds abundant supply provisions
2012	AGOA IV (continued)	Extended Third Country Fabric Provision until September 2015
2015	AGOA V	On 29 June 2015, AGOA was extended for 10 years till 2025

Out of the 49 Sub-Saharan African countries, 39 including Mauritius, are currently enjoying the benefits of AGOA while 10 countries have not been designated by the US President as AGOA-beneficiary in 2021. The list of countries beneficiary of the AGOA is reviewed periodically by the US Administration and can be accessed by clicking here.

Products eligible for duty-free exports under the AGOA can be accessed on: https://agoa.info/about-agoa/products.html

Rules of Origin

AGOA General Rules of Origin are based on a percentage methodology, where local content of the product must exceed at least 35% of the product’s appraised value at the USA port of entry whereas the AGOA Apparel Rules of Origin are based on the “Wearing Apparel” provisions.

Additional information is available on the following link:

AGOA General Rules of Origin https://agoa.info/about-agoa/rules-of-origin.html

A “special rule” named Third Country Fabric Provision (TCFP) permits lesser developed AGOA beneficiary countries to utilise fabric manufactured anywhere in the world, unless the fabric is designated as being in ‘abundant supply’ from within Sub-Saharan Africa. After losing TCFP for a while, Mauritius regained its status of ‘TCFP’ in October 2008. All apparel-eligible countries qualify for the special rule, except Gabon, Seychelles, and South Africa.

AGOA Apparel Rules of Origins https://agoa.info/about-agoa/apparel-rules-of-origin.html

How to obtain an AGOA Visa Certificate

The AGOA Visa Certificate is sold by the Mauritius Export Association (MEXA) and approved by the Ministry of Commerce and Consumer Protection (Level 2, SICOM Tower, Wall Street, Ebène Cybercity, Ebène 72202)

Useful Websites

AGOA: https://agoa.info/about-agoa.html

USITC: https://www.usitc.gov/

Ministry of Commerce and Consumer Protection: https://commerce.govmu.org

GSP

Instituted in 1971 under the aegis of UNCTAD, the Generalised System of Preferences (GSP) is a generalized, non-reciprocal and non-discriminatory trade preference scheme that some developed economies offer to least developed and developing economies to promote their exports and growth.

Each develop country’s GSP Scheme offers duty-free or preferential treatment on a list of products to selected countries. Each country has its own GSP Scheme that is reviewed every 5 years.

For Mauritius, the following countries offer preferential treatment on products manufactured and exported locally:

Japan
Norway
Switzerland
USA
Customs Union between Belarus, Kazakhstan and Russia

Rules of Origin

The rules of origin for each donor countries differ according to the corresponding GSP schemes. The handbook for each country corresponding GPS Scheme is available on the following link:
https://unctad.org/publications-search?f%5B0%5D=product%3A498

Procedures for Export

The GSP Certificate of Origin is sold by the Mauritius Chamber of Commerce and Industry and approved by the Ministry Commerce and Consumer Protection.

Useful Websites

UNCTAD
https://unctad.org/topic/trade-agreements/generalized-system-of-preferences

Ministry of Commerce and Consumer Protection
http://commerce.govmu.org

Mauritius Trade Easy
http://www.mauritiustrade.mu/en/trade-agreements/gsp

USAID Trade Hub
https://www.satihub.com/

COMESA

The Common Market for Eastern and Southern Africa (COMESA) Free Trade Area, being the first FTA in the African continent, was established on 31st October 2000 and currently consists of 16 member states trading on a duty-free quota-free basis. Mauritius, along with the other member states, have eliminated customs tariff and are in the process of eventually eliminating non-tariff barriers.

Burundi and Rwanda became members of the FTA on 1st January 2004. Most recently, Somalia and Tunisia have joined as COMESA members. Mauritius offers 100% duty free access to COMESA Members participating in the FTA (Group I) and extends 90% tariff reduction on Most-Favoured Nation (MFN) rates to COMESA Member States not participating in the FTA (Group II).

The main text of the COMESA treaty can be found here.

COMESA GROUPS I & II MEMBER STATES

Group 1	Group II
Arab Republic of Egypt	Democratic Republic of Congo
Republic of Burundi	Federal Democratic Republic of Ethiopia
Republic of Djibouti	Kingdom of Eswatini
Republic of Kenya	State of Eritrea
Republic of Madagascar
Republic of Malawi
Republic of Mauritius
Republic of Seychelles
Republic of Sudan
Republic of Uganda
Republic of Zambia
Republic of Zimbabwe
Rwandese Republic
State of Libya
Union of Comoros

Exporting to COMESA countries

The exporting party must consign his/her products to countries belonging to the COMESA FTA if he/she wishes to take advantage of duty-free access in the COMESA area. To be eligible to export, he/she must ascertain that the products meet the Rules of Origin criteria which can be found by clicking on COMESA Protocol on Rules of Origin

COMESA has one of the most flexible Rules of Origin on the African land. Products shall be conferred the status of COMESA preferential origin if the following is met:

The goods have been wholly produced or obtained in the COMESA Member State;
OR
The goods have been produced in the COMESA Member State and the CIF value of any imported raw materials employed in the production process not exceeding 60% of the total cost of all materials involved in their production;
OR
The value addition stemming from the production process from imported materials should include at least 35% of the ex-factory cost of the goods;
OR
While the goods should be produced in a Member State, they should be classified under a tariff heading different than the tariff heading under which raw materials involved were imported (CTH rule).

Products subject to the CTH rule can be accessed by clicking on:

COMESA workings and processing on the CTH rule

COMESA Certificate of Origin

The COMESA Certificate of Origin is approved and issued by:
Ministry of Commerce and Consumer Protection,
Trade Division
Level 2, SICOM Tower,
Wall Street, Ebene Cybercity
Phone: +(230) 460-2500
Website: https://commerce.govmu.org/Pages/Departments/Trade-Division.aspx

An umbrella of COMESA institutions

Financial institutions which provide credit and insurance: Trade and Development Bank and African Trade Insurance Agency.
Institutions which facilitate international payments: Regional Payment and Settlement System.
Institution underpinning competition in the region: COMESA Competition Commission

COMESA Covid-19 Guidelines

In the event of the Covid-19 pandemic, the Member States of COMESA adopted a “Guidelines for the Movement of the Goods and Services” in 2020 which serve as a provisional facilitation mechanism for Member States to trade with each other. The guidelines encompass customs cooperation such as the acceptance of digital export/import documents by Customs department.
More thorough information may be found here.

Useful Websites

COMESA Business Council: http://comesabusinesscouncil.org/
COMESA: https://www.comesa.int/
COMESA Competition Commission: https://www.comesacompetition.org/
https://www.tralac.org/comesa.html
https://www.mcci.org/en/global-marketplace/trade-agreements/comesa/

SADC

Trade within SADC is carried out under the SADC Protocol on Trade. The implementation of the Protocol was initiated in the year 2000 with the gradual removal of customs duties on 85% of tariff lines by 2008 accordingly. The remaining ‘sensitive products’ were eliminated in 2012 and Mauritius concluded the liberalisation of its tariffs within SADC in January 2014.

As a matter of fact, Mauritius extends duty-free and quota-free access to all SADC Member States except for Angola, Democratic Republic of Congo and Comoros which have not yet ratified the SADC Protocol on Trade. The SADC Protocol on Trade can be accessed by clicking here.

MEMBER STATES OF SADC

Angola
Botswana
Comoros
Democratic Republic of Congo
Lesotho
Madagascar
Malawi
Mauritius
Mozambique
Namibia
Seychelles
South Africa
Swaziland
United Republic of Tanzania
Zambia
Zimbabwe

Angola has recently submitted an offer to accede to the FTA whilst the Democratic Republic of Congo and Comoros are yet to join the SADC FTA. Therefore, the Democratic Republic of Congo and Comoros do not grant tariff reductions under the SADC Trade Protocol.

Exporting to SADC Countries

The exporter must ascertain that his/her products meet the Rules of Origin criteria to take full advantage of duty-free access and must hold a valid SADC Certificate of Origin. The Rules of Origin are product specific and can be either one of:

Wholly Obtained
Change in Tariff Heading
Value of Non-Originating Materials
Specific Processes

SADC Certificate of Origin

The SADC Certificate of Origin (CoO) is both approved and issued by:
Mauritius Revenue Authority
Customs Department
Customs House
Mer Rouge, Port Louis
Tel: (230) 202 0500
Email: customs@mra.mu
Website: https://www.mra.mu/

Useful Websites

https://www.sadc.int/

http://www.mauritiustrade.mu/en/trade-agreements/sadc

https://www.mcci.org/en/global-marketplace/trade-agreements/sadc/

https://foreign.govmu.org/Pages/ITD/Internation-Trade-Division.aspx

https://www.tralac.org/sadc.html

AFCFTA

The African Continental Free Trade Area (AfCFTA) was signed in March 2018 and came into force on 1st January 2021. The AfCFTA fundamentally aims at creating a single continental market for goods and services, facilitating the movement of people and investment, fostering industrial development as well as sustainable growth. The AfCFTA is the second largest trading arrangement in the world after the WTO.

Operators will only benefit from immediate duty-free treatment for their exports under the AfCFTA if the following conditions prevail:

The product (HS code) being exported should not be included in the exclusion and sensitive list of the country of final destination;
The country of destination should have already signed and ratified the agreement;
The country of destination should be administratively ready to issue an AfCFTA Certificate of Origin.

Trade under the AfCFTA is possible since 1 January 2021 among countries that have already ratified the agreement and submitted their market access offers.

The Agreement

The agreement can be accessed by clicking on the following links.

Agreement on the establishment of the AfCFTA
Compiled annexes on the establishment of the AfCFTA
Market access offers of member states/customs union

Rules of Origin

The Rules of Origin under the AFCFTA can either be one of the following:

Wholly Obtained
Value Added
Value of Non-Originating Materials
Change in Tariff Heading
Specific Processes

A list of products on which discussions on rules of origin have been completed and that can be traded under the AfCFTA can be accessed by clicking on: Agreed Rules of Origin for products which can be traded under the AfCFTA. Rules of Origin on the remaining products are still under negotiations.

The AfCFTA Secretariat has published a manual on rules of origin which sets out the guidelines on the operationalisation of Annex 2 on Rules of Origin in order to accord tariff preferences to Goods that meet the origin rules and are traded between the AfCFTA State Parties.

The Manual spells out in detail the application of the rules used in determining the origin status of Goods, procedures of administering the rules and the institutional framework for the implementation of the AfCFTA Rules of Origin. The AfCFTA manual on Rules of Origin can be downloaded clicking here.

Procedures for Export

The AfCFTA Certificate of Origin is issued and approved by the MRA Customs electronically through the TradeNet system. A user guide on the online application can be accessed by clicking here.

Useful Websites

AfCFTA Website
The African Trade Observatory

IOC

The Indian Ocean Commission (IOC) is an inter-governmental organisation bringing together countries such as Comoros, Madagascar, Mauritius, Reunion, and Seychelles to promote cooperation. The underlying objective is to cement diplomatic, economic, and commercial ties among the Indian Ocean Islands.

MEMBER STATES

Mauritius
Madagascar
Reunion
Comoros
Seychelles

Under the IOC Trade regime, free trade is possible only between Mauritius and Madagascar. Notably, no customs duties are imposed for products meeting the IOC Rules of Origin between Mauritius and Madagascar.

Rules of Origin

The rules of origin applicable under the IOC are as follows:

The goods should be wholly produced or obtained in a Member State;
The goods should be produced in the member states and the CIF value of any non-domestic material should not exceed 60% of the full cost of all materials employed in the production process.
The value-added stemming from the process of producing the goods from imported materials should account for at least 35% of the ex-factory cost of the goods.

Thorough information on the Rules of Origin is available here.

IOC Certificate of Origin

The IOC Certificate of Origin is both issued and approved by the Customs Department of the Mauritius Revenue Authority:

Mauritius Revenue Authority
Customs Department
Customs House
Mer Rouge, Port Louis
Tel: (230) 202 0500
Email: customs@mra.mu
Website: https://www.mra.mu/

The online application for the IOC Certificate of Origin is made through a Freight Forwarder or Customs House Broker via the TradeNet system. A guide to the online application can be downloaded by clicking here.

Useful Websites

IOC:
https://www.commissionoceanindien.org/

Union des Chambres de Commerce et d’Industrie de l’Océan Indien :
https://www.capbusiness.io/

Tripartite Free Trade Area (TFTA)

The TFTA is an ongoing negotiated agreement among three African regional economic communities (RECs) namely, the Common Market for Eastern and Southern Africa (COMESA), Southern African Development Community (SADC) and East African Community (EAC).

The main objective of the COMESA-EAC-SADC Tripartite is to strengthen the economic integration of Southern and Eastern Africa. The agreement is anchored on three pillars: Market Integration, Infrastructure Development, and Industrial Development. The Tripartite FTA eventually aims to attain Duty-Free and Quota-Free treatment on all products, without quantitative restrictions on goods satisfying the Rules of Origin.

The 27 member states of the Tripartite are: Angola, Botswana, Burundi, Comoros, Democratic Republic of Congo, Djibouti, Egypt, Eritrea, Eswatini, Ethiopia, Kenya, Lesotho, Libya, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Rwanda, Seychelles, South Africa, Sudan, Tunisia, Uganda, United Republic of Tanzania, Zambia, and Zimbabwe.

Reporting Non-Tariff Barriers (NTB)

NTBs refer to any measure, other than customs tariffs, that act as restrictions to international trade. Examples of such barriers include quotas, embargoes, and sanctions. NTBs can often result in increased costs of doing business.

Operators who encounter any trade barriers can directly report them on the Non-Tariff Barriers website, which also allows for the monitoring of the filed complaint.

Negotiations are still ongoing, and the agreement will come into force once 14 of the 27 members have signed and ratified the agreement.

WTO

Mauritius has been a member of the World Trade Organisation (WTO) since its establishment in 1995. The WTO is the successor to the General Agreement on Tariffs and Trade (GATT), whose main objective was to reduce and/or eliminate trade barriers including tariffs and quotas.

The WTO is guided by 2 main principles namely,

Most-Favoured-Nation (MFN) Treatment: Under this principle, countries cannot discriminate against their trading partners. Therefore, a country is required to provide any privileges, special treatment, or concessions to all WTO member countries if the same is being granted to one nation, unless the country has signed a trade agreement.
National Treatment: Under this principle, both imported and locally produced goods should be treated equally, at least after the foreign goods have entered the market. On the same note, foreign and domestic services as well as foreign and local trademarks, copyrights, and patents should be given equal treatment.

The three main agreements of the WTO can be assessed below:

General Agreement on Tariffs and Trade (GATT)
General Agreement on Trade in Services (GATS)
Trade Related Intellectual Property Rights (TRIPS)

The WTO Trade Policy Review

The WTO implements frequent Trade Policy Review Mechanisms (TPRM) for its members as a surveillance of national trade policies. The fifth Trade Policy Review for Mauritius has been scheduled for November 2021 in Geneva.

The WTO Trade Facilitation Agreement (TFA)

Following bureaucratic procedures that lead to delays and inefficiencies in moving goods across borders, trade facilitation, which helps in the simplification, modernisation, and harmonisation of export and import processes, has become very important. Given the significance of trade facilitation, WTO members have ratified the Trade Facilitation Agreement which entered into force on the 22nd of February 2017. The TFA can be accessed below:

Useful Websites

Mauritius and the WTO
World Trade Organisation

Guide to Export
Required documents for import and exports
INCOTERMS
International Terms of Payment
Certificate of Origin
Model Contracts for Exporting Companies

Guide to Export

Certain goods are allowed for exporting from Mauritius only upon submission of the required export permit or export authorization from the relevant authority(ies).

Click here for the list of controlled goods for export as per the Consumer Protection (Export Control) Regulations 2000.
Click here for the list of Restricted Goods for export by the Ministry of Commerce and Consumer Protection.
Click here for the list of controlled exports necessitating clearance from a third party agency

To monitor and facilitate exports, the Customs Department of the Mauritius Revenue Authority requires that the export entry/bill of entry be submitted electronically by a declarant (a clearing and forwarding agent, a custom broker, a ship chandler or a commission agent) on behalf of the exporter or by an exporter who is registered on Mauritius Network Services (MNS) TradeNet.

The TradeNet portal can be accessed here

Required documents for Imports and Export

Certain goods are allowed for exporting from Mauritius only upon submission of the required export permit or export authorization from the relevant authority(ies).

Click here for the list of controlled goods for export as per the Consumer Protection (Export Control) Regulations 2000.
Click here for the list of Restricted Goods for export by the Ministry of Commerce and Consumer Protection.
Click here for the list of controlled exports necessitating clearance from a third party agency

The TradeNet portal can be accessed here

Document	Description	Issued by	Some Information Contained
Invoice	Record of evidence of transaction between importer and exporter	Exporter	Description of the goods (name, quality, etc.) Quantity of goods Unit value Total item value Total invoice value and currency of payment. The terms of payment (method and date of payment, discounts, etc.) The terms of delivery according to the appropriate Incoterm® Means of transport
Packing List	Inventory of the incoming cargo required for customs clearance	Exporter	Number of the freight invoice Type of packaging (drum, crate, carton, box, barrel, bag, etc.) Number of packages Content of each package (description of the goods and number of items per package) Marks and numbers Net weight, gross weight, and measurement of the packages
Bill of Landing (BOL or B/L)	Proof of receipt of goods by the carrier obliging him to deliver the goods to the consignee	Shipping Company/ Freight Forwarder	Details of the goods, the vessel, and the port of destination. Evidences the contract of carriage and conveys the title to the goods, i.e. bearer of Bill of Lading is the owner of the goods
Bill of Entry (Single Goods Declaration)	Formal declaration describing goods that are being imported or exported	Freight Forwarder or Customs Broker	Description of goods in shipment Details of quantity Estimate of value of goods Number assigned by Customs Department
Insurance Certificate	Representation of insurance policy taken out by importer/exporter	Insurance Company	Applies only in case the terms of payment is on a CIF basis. In which case the exporter is under the obligation to submit to the consignee an Insurance Certificate.
Certificate of Inspection	Third party confirmation of the buyer's specifications, quantity and value of goods prior to shipment	Third Party (SGS, Bureau Veritas)	Buyer's specifications Quantity of goods Value of goods
Certificate of origins	Document certifying the origin of goods	Different bodies.	Country of Origin
Import Permit	Document authorising specific import transaction	Different bodies.	Description of restricted goods Country of origin Purpose of importation Country from which consigned Date of shipment Value & Exchange Rate Validity of Permit
Export Permit	Document authorising specific export transaction	Different bodies.	Description of restricted goods Country of origin Type and Number of packages Name and Address of Consignee Value & Exchange Rate Validity of Permit

INCOTERMS

The Incoterms rules are the globally accepted terms incorporated into contracts for the import and export of goods worldwide. They provide clarity and predictability to traders by elaborating the obligations, costs, and risks involved in the transfer of goods from sellers to buyers.

Incoterms® rules are available on the website of the International Chamber of Commerce

International Terms of Payment

Most exporters expect or prefer to be paid fully in advance. While there is no risk of payment default, these exporters run the risk losing business to competitors offering alternative payment possibilities. There exist various methods of payment for international transactions. Exporters need to consider the various options to select the payment method which is mutually beneficial to them and their clients.

Method	Time of Payment	Goods available to Buyer	Risk to Exporter	Risk to Importer
Cash in Advance	Payment received prior to the transfer of ownership of the goods	After payment	None	Relies on exporter to ship goods as ordered
Open Account	Goods are shipped and delivered 30-90 days before payment is due	After payment	Very little to none	Relies on exporter to ship goods as agreed
Documentary Collections	Funds are received from importer upon collection of documents from exporter's bank	After payment	Disposal of unpaid goods	Relies on exporter to ship goods as described in documents
Letter of Credit	When all terms and conditions, as verified by the presentation of documents, have been met	Before payment	Relies on buyer to pay as agreed upon	None

Certificate of Origin

A Certificate of Origin is a trading document which attests the origin of products being exported and is required by customs in the importing country to ascertain tariff rates applicable on the products in that country. There are two forms of Certificates of Origin:

Preferential Certificates of Origin which allow products to enjoy tariff reduction or exemption in importing countries extending these privileges to Mauritian products.
Non-Preferential Certificates of Origin only certify the origin of the product and do not qualify for any tariff reduction or exemption in importing countries.

Certificates of Origin	Issuing Agency	Approving Agency	List of Documents
AGOA Textile and Clothing Certificate	Mauritius Export Association Level 3, Unicorn House 6 Sir William Newton St, Port Louis Tel: 208 5216/211 1476 Fax: (230) 212 1853 Email: info@mexa.intnet.mu	Trade Division, Ministry of Commerce and Consumer Protection Level 2, SICOM Tower, Wall Street, Ebene Cybercity, Ebene 72202 Tel: (230) 460 2500 Fax: (230) 468 7404/7395 Email: td@govmu.org	AGOA Textile Certificate of Origin in triplicate obtained from Mauritius Export Association Original Commercial Invoice together with 4 copies Copy of Export Permit duly approved by the Ministry Costing (if applicable) Import Invoice (if applicable) Bill of Import (for fabrics) Bill of Export Any other documents that may be required
COMESA Certificate of Origin	Trade Division, Ministry of Commerce and Consumer Protection Level 2, SICOM Tower, Wall Street, Ebene Cybercity, Ebene 72202 Tel: (230) 460 2500 Fax: (230) 468 7404/7395 Email: td@govmu.org	Trade Division, Ministry of Commerce and Consumer Protection Level 2, SICOM Tower, Wall Street, Ebene Cybercity, Ebene 72202 Tel: (230) 460 2500 Fax: (230) 468 7404/7395 Email: td@govmu.org	1. Duly filled COMESA Certificate of Origin Customs Declaration (Import and Export) Export Invoice Appropriate Certified Costing for value added requirements Export Permit (if applicable) Any other documents that may be required
GSP Certificate of Origin	Mauritius Chamber of Commerce and Industry 2nd Floor, Anglo Mauritius House Adolphe de Plevitz Street Port Louis Tel: (230) 203 4830 Fax: (230) 208 0076 Email: mcci@mcci.org	Trade Division, Ministry of Commerce and Consumer Protection Level 2, SICOM Tower, Wall Street, Ebene Cybercity, Ebene 72202 Tel: (230) 460 2500 Fax: (230) 468 7404/7395 Email: td@govmu.org	Duly filled GSP Certificate of Origin Customs Declaration (Import and Export) Export Invoice Appropriate Certified Costing for value added requirements Export Permit (if applicable) Any other documents that may be required
EPA/EUR1 Certificate of Origin IOC Certificate of Origin Mauritius-Pakistan PTA Certificate of Origin Mauritius-Turkey FTA Certificate of Origin SADC Certificate of Origin UK/EUR-1 Certificate of Origin Mauritius-China FTA Certificate of Origin CECPA Certificate of Origin	Mauritius Revenue Authority Customs Department, Customs House Mer Rouge Port Louis Tel: (230) 202 0500 Fax: (230) 216 7784 Email: customs@mra.mu	Mauritius Revenue Authority Customs Department, Customs House Mer Rouge Port Louis Tel: (230) 202 0500 Fax: (230) 216 7784 Email: customs@mra.mu	Export Declaration Export Invoice Documentary evidence for raw materials used (such as Import Declaration, Purchase Receipts, etc) Costing Certificate signed by a Certified Accountant (if applicable) Any other relevant information as may be required by Customs
Mauritius Chamber of Commerce and Industry Certificate of Origin (non-preferential)	Mauritius Chamber of Commerce and Industry 2nd Floor, Anglo Mauritius House Adolphe de Plevitz Street Port Louis Tel: (230) 203 4830 Fax: (230) 208 0076 Email: mcci@mcci.org	Mauritius Chamber of Commerce and Industry 2nd Floor, Anglo Mauritius House Adolphe de Plevitz Street Port Louis Tel: (230) 203 4830 Fax: (230) 208 0076 Email: mcci@mcci.org	Bill of Import Bill of Export Export Invoice Any other documents that may be required

Model Contracts for Exporting Companies

Model Contract is a framework for an Alliance or collaboration between the Exporter and the Importer where no separate jointly owned corporate entity is created. The Alliance is based solely on the contract between the Parties. It is sometimes also called a contractual joint venture. Each contractual Alliance or collaboration is different. This Model Contract provides a series or a “menu” of possibilities depending on the purpose of the Alliance. Provisions that are not relevant to the particular Alliance should be deleted.

Download: Legal Guidance for Doing International Business