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Household and personal effects include items such as furniture, picture, plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking stove, heater, perambulator, bicycles bedding, linen, cutlery, crockery, silver and, ladder, garden furniture, exerciser or any keep fit apparatus, indoor and outdoor games, water sports equipment, camping tent and similar articles for domestic use.

Household and personal effects are not liable to any duty or tax when cleared by persons eligible to this exemption.

Three categories of persons are eligible to this exemption as follows:

• Any passenger who on his first arrival satisfies the Director General that he is taking up permanent residence in Mauritius. A passenger who is not a citizen of Mauritius will be required to produce a residence permit issued by the competent authority.


• A citizen of Mauritius who is returning to take up permanent residence in Mauritius after residence abroad for a period of at least one year.


• Any passenger who is not a citizen of Mauritius and is coming to work in Mauritius. (Occupation permit/work permit issued by the competent authority needs to be produced)

• The household and personal effects should have been purchased abroad and are not intended for sale or transfer.


• The household effects are imported within 6 months of the arrival of the passenger.


• Where the household effects do not accompany the passenger, that passenger has on arrival declared to the Director General (by way of letter) their intended importation giving full particulars of the articles to be imported.

NB. To facilitate the clearance of the personal effects it is advisable that every passenger submits a detailed list of the effects being imported in the form of a packing list. Otherwise a provisional entry will have to be submitted in order to list all the items imported. This exercise is time consuming.

Every person who has benefited from this exemption shall:

1. For a period of 2 years, submit to the Director General, not later than one month immediately following a period of 12 months from the date of importation from the date of importation of those effects, evidence that he is still residing in Mauritius. (The beneficiary shall give his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be a permanent resident of Mauritius, that is, he should be residing in Mauritius for the majority of the time during a year).

2. Be liable to pay the full amount of the Customs duty and Value Added tax, representing the exemption granted, plus a penalty of 10% thereon in the event that he sells, pledges or otherwise dispose of the effects within 4 years of the date of their importation and he fails to submit the evidence referred to at paragraph (1) above. NB. Where a beneficiary dies within a period of 4 years of the date of the importation of the personal and household effects, no Customs duty and Value Added Tax representing the exemption granted shall be payable on those effects, provided those effects are not sold, pledged or disposed within that period.

Allowances granted on motor vehicles and motor cycles to returning citizens of Mauritius In addition to allowances granted on household and personal effects, eligible returning citizens of Mauritius are also allowed to import either a motor vehicle or a motor cycle at a concessionary rate of duty.

A returning citizen of Mauritius is any Mauritian whether or not born in Mauritius who is coming back to settle permanently in Mauritius. He should be the holder of a valid Mauritian passport.

Returning citizens of Mauritius who fulfill the following conditions will be eligible to this concession.
(1) The returning citizen should have been residing outside Mauritius for a period of at least 5 years immediately preceding his return to Mauritius excluding the days he has been in Mauritius on holidays; and

(2) The returning citizen has been working outside Mauritius for the period referred in paragraph (1); or

(3) During the 10 years preceding the date of his return to Mauritius he has worked in Mauritius for not more than 3 years in the aggregate ; or

(4) He has ceased working having reached retirement age.

(5) The returning citizen has been temporarily residing and working in Mauritius decides to remain permanently here, he may make an application to the Director General (DG) for concession under this item, provided that the application is received by the DG within 3 years from his date of temporary return. In this case the date of his return to Mauritius for good shall be deemed to be the date of his application.

NB. The motor vehicle or motor cycle should have been purchased outside Mauritius prior to the date of return of the returning citizen. Registration or deregistration certificate or invoice need to be produced in support of the above. The vehicle should be right hand drive as the import of left hand drive vehicle is prohibited. Where a returning citizen has not bought a motor vehicle or motor cycle outside Mauritius prior to the date of his return he may benefit from the concession on a motor vehicle or motor cycle purchased in Mauritius from an authorized dealer in motor vehicles and same should be cleared from Customs within 180 days of the date of his return. Documentary evidence should be produced to support the above conditions.

1. Valid Mauritian passport
2. Attestation of employment abroad. This may be:

• A certificate issued by the employer of the returning citizen


• Salary receipts for a period of at least five years or income tax returns. Those returning from the UK may produce P60 also.


• Self-employed returning citizens may produce certificate of registration of their company and income tax returns; professionals may produce their affiliation to a professional body.


• Any other documents proving that the returning citizen has been working abroad.

Every person who has benefited from this exemption shall:
1. Submit to the DG, for a period of 4 years not later than one month immediately following a period of 12 months from the date of importation of the motor vehicle or motor cycle, evidence that he is still residing in Mauritius. (The beneficiary shall give his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be a permanent resident of Mauritius, that is, he should be residing in Mauritius for the majority of the time during a year).

2. Be liable to pay the full amount of the Excise duty and Value Added tax, representing the exemption granted, plus a penalty of 10% thereon in the event that he sells, pledges or otherwise dispose of the motor vehicle or motor cycle within 4 years of the date of the importation and he fails to submit the evidence referred to at paragraph (1) above.

NB. Where a beneficiary dies within a period of 4 years of the date of the importation of the personal and household effects, no Customs duty and Value Added Tax representing the exemption granted shall be payable on those effects, provided those effects are not sold, pledged or disposed within that period.

• Where the motor vehicle or motor cycle is registered in the name of a spouse who is not a citizen of Mauritius, the concession shall be granted provided the conditions of eligibility are satisfied by the Mauritian citizen and the spouse is accompanying the citizen of Mauritius to settle in Mauritius.


• Where a Mauritian citizen has been granted concession on a motor vehicle or motor cycle no other concession shall be granted to his spouse or to any of his dependent children on motor vehicle or motor cycle.


• This concession is granted only once.

Contact details for further information:
Returning Citizens & Vehicles Section
Tel: + (230) 2063447; 2063400
Fax: + (230) 2401032
e-mail: customs@mra.mu