Mauritius

• VAT: 15% calculated on CIF value + import duty + excise duty + freight and insurance.

• Below 550 cc: 15%
• 550-1599 cc: 55%
• 1600 cc and above: 100%

• 1600 cc and below: 55%
• Above 1600 cc: 100%

• Excise duty (trucks): 40% of CIF value for all sizes.
• Excise duty (motorcycles up to 250 cc): 45%.
• Duty rates: General rate applies to all countries; preferential reduced or nil rates may apply under trade agreements.

• Original invoice (FOB and/or CIF value of the car).
• Bill of lading or airway bill.
• Bill of entry.
• Insurance certificate (if applicable).
• Certificate of inspection (JEVIC/JAAI).
• Certificate of origin (if applicable).
• Cancellation of registration certificate.
• Import permit.