Imports of the following items are prohibited: ball valve bottles, caps for toy guns, recapped tires, white phosphorous matches, certain firecrackers, kerosene stoves, water scooters, ivory and tortoise shell, underwater fishing guns, candy in the form of cigarettes, toy crash helmets, cigarette papers, used motor vehicle spare parts, electric water heaters with bare elements, portable electric lamps, teething rings, rolling machines (other than industrial-type rolling machines) for cigarette manufacturing, blue asbestos and its products, and items containing chlorofluorocarbons.
The following documentations are necessary for imported goods: commercial invoice, bill of lading/airway bill, certificate of origin, and phytosanitary or veterinary certificates where applicable. Imports from the United States that are transshipped through third countries are eligible for preferential tariff rates provided they are accompanied by a certificate of origin from a recognized chamber of commerce or a government agency in the third country.
Duties and Taxations
Goods and services supplied and imported in Mauritius are charged with a Value Added Tax of 15 per cent, which is refundable when the product is exported. Exemptions include basic foodstuffs and animal feeding stuffs; printed books, brochures, leaflets and periodicals; water and ice, not treated or mixed with any other goods; medicines, fuels and fertilisers.
Labeling
Food labels should insert the name of the food, ingredients, name and address of the manufacturer, country of origin, manufacture and expiration date and the net quantity. Also weights and measures must be in metric form. | 
