Buying online from Mauritius can remain simple, provided you know the rule before validating your basket.
In 2026, the MRA will apply a clear principle: parcels for personal use up to Rs 1,000 are exempt from duties and taxes, while above that value, taxation depends on the CIF value, the nature of the product, and the delivery method. Goods intended for resale, as well as tobacco, wines and spirits, weapons, and ammunition, are taxed regardless of value. (taxclub.mra.mu)
The basic rule for online shopping
For personal purchases received from abroad, the MRA states that a total value of Rs 1,000 or less does not trigger duties or taxes. If the package is worth more, duties and, where applicable, VAT are calculated on the portion exceeding the allowance. The MRA also clarifies that goods for personal use can be cleared through customs without a bill of entry, but this does not eliminate taxes due on amounts exceeding the threshold. (taxclub.mra.mu)
The key point is that customs doesn't just look at the price displayed on the merchant's website. It takes into account the transaction value, that is, the price paid or payable, and generally adds freight and insurance to the calculation.mra.mu)
How are customs duties and VAT calculated?
The calculation basis to remember
The MRA explains that customs duty, when applicable, is calculated on the transaction value of the goods. VAT of 15 % is then applied to the value including duties. The exact rate of customs duty depends on the tariff classification of the product, and the MRA publishes an integrated tariff schedule updated as of June 20, 2026.
For shipments sent by air, the MRA specifies that only a portion of the freight, namely 20 % of the total amount, is used for the calculation. For sea freight, the entire amount is taken into account. This is an important detail, as it can significantly affect the final amount. (taxclub.mra.mu)
Examples of common cases
| Situation | What customs looks at | Practical consequence |
|---|---|---|
| Personal parcel of Rs 1,000 or less | Total value of the package, personal use confirmed | No duties or VAT are payable under the personal allowance rule. (taxclub.mra.mu) |
| Personal parcels exceeding Rs 1,000 | CIF value, i.e., price, transport and insurance | Taxes are applied to the portion exceeding the allowance, with a possible customs duty followed by VAT of 15 %. (taxclub.mra.mu) |
| Product intended for resale or commercial use | Commercial nature of the merchandise | The Rs 1,000 exemption does not apply, even for small amounts. (taxclub.mra.mu) |
| Shipping by mail or express courier | Delivery channel and customs file | Payment is made either by e-Courier or by CADA issued by the post office, depending on the delivery method. (taxclub.mra.mu) |
A simple example, for illustrative purposes: if a purchase has a CIF value of Rs 3,500, the allocation of Rs 1,000 leaves Rs 2,500 to be taxed. With a duty of 10 %, the duty amounts to Rs 250. The VAT of 15 % is then applied to Rs 2,750, totaling Rs 412.50. The total tax is therefore Rs 662.50, excluding any processing fees.
If your online purchase is more like moving house than simply filling a shopping cart, you can also read the guide on the importation of personal effects into Mauritius and the Customs formalities checklist for a container in Mauritius.
Delivery, inspection and documents to prepare
According to the MRA, a shipment destined for a private individual can be assessed and then released if sufficient information is provided. If additional information or a permit is required, the package may be held until the situation is resolved. The MRA also specifies that the electronic customs declaration must contain the quantity, value, and precise description of the goods.mra.mu)
In practical terms, a package can therefore be blocked not because it is prohibited, but because the file is incomplete. In case of a discrepancy in value or information, Customs can correct the declaration, demand additional duties and taxes, or even apply a penalty.mra.mu)
When the parcel is called to the post office, the MRA requests that you present the invoice or proof of payment showing the actual price. This is the easiest way to justify the declared amount and avoid unnecessary delays. (taxclub.mra.mu)
Good habits to avoid unexpected costs
- Check the price delivered to Mauritius, as the MRA retains the price paid or payable, including transport and insurance, in the calculation basis.
- Identify the product category before ordering, as the duty rate depends on the tariff classification, and some product categories are taxed regardless of the amount.mra.mu)
- Always keep the invoice and proof of payment, as they may be requested at customs clearance or when collecting the package. (taxclub.mra.mu)
- Expect a delay if customs requests additional documents or the agreement of another public service.
- Be careful with sensitive items, such as tobacco, alcoholic beverages, weapons and ammunition, as they are not eligible for the Rs 1,000 allowance. (taxclub.mra.mu)
Since September 1, 2025, the MRA has also introduced a processing fee on Bills of Entry and Excise Entry, meaning that a package may sometimes generate administrative fees in addition to duties and VAT, depending on the customs clearance process.mra.mu)
FAQ
How are VAT and customs duties calculated on parcels purchased online and shipped to Mauritius?
The MRA (Mauritius Revenue Authority) starts with the transaction value, meaning the price paid or payable. Depending on the shipping method, it then adds freight and insurance. For online purchases or gifts exceeding Rs 1,000, the portion exceeding the allowance is taxed. Customs duty depends on the product's tariff classification, and then VAT of 15% is applied to the value including duties. The MRA's integrated tariff schedule remains the reference for the exact rate.
Do you have to pay customs fees for small parcels bought online and delivered to Mauritius, and how can you avoid surprises?
If the package is for personal use and the total value does not exceed Rs 1,000, the MRA indicates that no duties or taxes are due. However, above this threshold, taxation applies to the excess. To avoid surprises, check the price delivered to Mauritius, keep the invoice, choose a carrier that clearly displays the charges, and avoid taxable goods regardless of the amount, such as tobacco, spirits, or weapons. (taxclub.mra.mu)
How can I find out if my online purchase will be held in customs in Mauritius and what documents do I need to provide?
Customs typically holds a package when the documentation is incomplete, a permit is missing, or further verification is required. The MRA (Mauritius Revenue Authority) specifies that a shipment to a private individual can be assessed and released if the information is sufficient, but it may be detained until the requested document is obtained. Include the invoice, proof of payment, a precise description of the product, and, if necessary, any permits related to the goods. Customs may also demand additional duties and taxes if there is a discrepancy in value.
What are the online import rules in Mauritius regarding international purchases and associated taxes?
The practical rule is simple: personal use, value, nature of the product, and method of delivery. Personal parcels are exempt up to Rs 1,000, but commercial goods and several sensitive categories remain taxable regardless of value. Postal shipments often go through a CADA (Centre d'accès aux documents administratifs - Commission for Access to Administrative Documents), while express couriers use e-Courier. If your purchase resembles a small move, the logic becomes closer to that of a traditional import than a simple online shopping cart. (taxclub.mra.mu)
And now ?
If you are also planning a larger installation in Mauritius, you can explore this further with... our guide on importing personal effects and the Checklist for moving by container. To access all the site's content and services, return to the homepage of EXPAT MAURITIUS.
