Mauritius Customs Changes 2025: What Importers and Businesses Need to Know

If you import goods into Mauritius, the Finance Act 2025 changes the rules you operate under. Assessment windows are shorter. There are new processing fees on customs entries. Objecting to an assessment now costs money upfront. And the customs authority has new evidence-gathering powers.

Most of these changes actually favour importers – particularly the reduced assessment period. But the new objection deposit and stricter compliance requirements tighten the enforcement side. The give and the take.

Assessment window reduced from 3 to 2 years

The most notable change for importers. The Finance Act 2025 (Section 11) reduces the time the Director-General has to issue a notice of assessment on goods already cleared by Customs from 3 years to 2 years from the date of the validated bill of entry.

This applies across the board – customs duty, excise duty, and taxes. The same reduction appears in the Excise Act amendments (Section 16) and the Customs Tariff Act amendments (Section 12).

The 3-year exception

There is one important exception: the Director-General can still go back 3 years where the owner of the goods was in possession of information relevant to the value of the goods that was not disclosed. In other words, if you had material information and didn’t share it, the longer window applies.

In practice, this means honest importers benefit from the shorter 2-year window, while those who withhold information remain exposed for 3 years. The incentive is clear – disclose fully at the time of entry.

New processing fees

The Finance Act 2025 introduces processing fees for customs entries. Every person making a customs entry must pay a processing fee at the rate specified in a new Fifth Schedule to the Customs Act (Section 35(3)).

Similarly, excise manufacturers making entries under the Excise Act must pay a processing fee at the rate specified in a new Ninth Schedule (Section 4(1A)).

The specific fee amounts are in the schedules – check with the MRA for the current rates. These are per-entry fees, so high-volume importers will feel the impact more than occasional ones.

Objection deposits: 5% upfront

This is a meaningful change to the dispute process. Under the amended Section 24A of the Customs Act, if you want to object to a written notice of assessment, you must now:

• Specify, in respect of each item in the notice, the detailed grounds of your objection
• Pay 5% of the amount of duty, excise duty, and taxes specified in the notice – or Rs 5 million (~GBP 85,000), whichever is lower

Previously, you could object without putting money down. Now there’s a financial commitment required. The 5% deposit (capped at Rs 5 million) means you need to be serious about your objection. Frivolous disputes will be discouraged, but legitimate objections also become more expensive to pursue.

If the Director-General considers that you haven’t properly complied with the objection requirements (including itemising the grounds), the objection is deemed to have lapsed. You’ll get written notice, but the effect is that a poorly formulated objection simply dies.

This 5% deposit requirement also applies to objections under Sections 9A, 15, 19, 20, 24, 49, 67, 127A, and 156A of the Customs Act, Section 5 of the Customs Tariff Act, and Sections 5, 22, and 52 of the Excise Act.

Payment deadline: 28 days

Assessment amounts must now be paid within 28 days from the date of the notice of assessment (unless an objection is lodged). This is codified across the Customs Act, Excise Act, and related provisions. The 28-day window is consistent across all notice types.

Photo and video evidence

Customs officers now have explicit statutory power to take photographs, videos, or other images of goods as evidence while enforcing customs laws (new Section 158B of the Customs Act). Where the date, time, and position are superimposed on the image, and the recording device meets specified accuracy standards, the image constitutes prima facie evidence.

The same power extends to excise goods through a parallel provision (new Section 38B of the Excise Act).

This is an enforcement tool. If a customs officer photographs your goods during an inspection or seizure, that photograph can be used as evidence in proceedings. Businesses should ensure their goods and documentation are in order at all times.

Customs bond reduced

The bond requirement for economic operators under Section 9B has been reduced from Rs 1 million to Rs 500,000 (~GBP 8,500). This lowers the upfront cost of doing business through customs for authorised economic operators.

Seizure notice: 21 days

Where goods are seized under the Customs Act, the Director-General must now serve a written notice of seizure within 21 days of the seizure date, stating the reasons (amended Section 143(1)). This formalises the timeline and requires the authority to communicate promptly with the owner of seized goods.

Outward manifest deadline shortened

The deadline for submission of outward manifests has been changed from 14 days from the date of validation to 7 days from the date of submission of the outward manifest (Section 9C(3)). Shipping agents and freight forwarders need to work to the tighter timeline.

Duty-free passenger allowances updated

The Finance Act 2025 updates the duty-free allowances for passengers aged 18 and over entering Mauritius. The new limits for personal use and consumption, if declared upon entry:

You choose Option A or Option B – you can’t mix and match. Duty and VAT apply to any quantity purchased in a duty-free shop or imported in excess of these limits. Separate (parallel) limits apply for travel between Mauritius and Rodrigues.

Government-funded project exemptions

The duty exemption for government projects funded by foreign states or donor organisations has been updated. The threshold now requires at least 50% of the estimated project value to come from grants or concessionary financing, as approved by the Ministry of Finance. This replaces the previous more narrowly defined exemption.

What importers should do

• Review your assessment exposure. The 2-year window means older assessments are now time-barred (unless you withheld information). Check any pending matters
• Budget for processing fees. These are per-entry costs – factor them into your import cost calculations
• Take objections seriously. The 5% deposit means objections now have a financial cost. Only object where you have strong grounds and can itemise them properly
• Keep records scrupulously. The 3-year exception for undisclosed information means full disclosure at the time of entry is more valuable than ever
• Ensure compliance at inspection. Photo/video evidence taken by customs officers is now admissible. Your goods, packaging, and documentation should be in order

For the broader business framework in Mauritius, the tax changes overview, and company incorporation, follow the links.

Disclaimer: This article is for general informational purposes only and does not constitute legal, customs, or trade advice. The specific fee amounts, schedule details, and procedural requirements should be verified through the Mauritius Revenue Authority. Consult a qualified customs broker or trade lawyer for advice specific to your import operations. Information current as of August 2025.