Customs, Freeport and trade agreements
Import, Export & Trading Licence in Mauritius
Mauritius is a trade hub with a Freeport regime and preferential access to several large markets.
GCC business setup specialists
The Freeport is the distinctive option
Alongside ordinary import and export, Mauritius operates a Freeport regime for storage, processing and re-export, with its own operator licensing and customs treatment. For regional distribution it is often the reason a business chooses Mauritius at all, and it is worth assessing before you default to a standard trading company.
- Freeport assessed against standard trading, honestly
- Customs and TradeNet registration handled
- Preferential access and origin rules explained
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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Compare the routes
Trading options in Mauritius
Re-export is where the Freeport earns its keep.
| Route | What it suits | Key feature |
|---|---|---|
| Standard trading company | Import for the local market | Ordinary duty and VAT treatment |
| Freeport operator | Storage, processing and re-export | Dedicated customs regime and licensing |
| Export oriented activity | Manufacturing for export | Reduced rate on export of goods |
| Global Business Company | Cross-border trading structures | Regime and substance questions apply |
| Agency arrangement | Representing an overseas principal | No local stockholding |
| Transit and transhipment | Goods passing through | Customs procedure driven |
Freeport licensing, customs procedures and preferential access under trade agreements change. Your goods and markets are checked against current rules. A Global Business Company must be administered by a management company licensed by the Financial Services Commission, and an Authorised Company must have a licensed registered agent. That is a statutory requirement in Mauritius. We co-ordinate your engagement with a licensed Mauritian management company and manage the process end to end; the regulated filings are made by them.
How it works
Setting up to trade
Goods and destination markets decide the structure.
01
Goods and markets
What you trade, where it comes from and where it goes, and whether re-export makes the Freeport relevant.
02
Structure and register
Company established in the right regime, customs and TradeNet registrations completed and any Freeport licence applied for.
03
Move goods
Clearance arrangements in place, origin documentation obtained and duty and VAT treatment confirmed.
To set this up
What we need to know
Classification drives duty, and duty drives the plan.
- Product list with descriptions
- Tariff classification where known
- Countries of origin
- Destination markets
- Whether goods are re-exported
- Expected volumes and values
- Whether storage in Mauritius is needed
- Whether processing occurs here
- Any restricted or controlled goods
- Preferential access being relied on
- Freight and clearance arrangements
- Whether you sell locally as well
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Structure recommendation including Freeport assessment
- Company incorporation
- Customs and TradeNet registration
- Freeport licence application where used
- Tariff classification guidance
- Origin documentation guidance
- VAT registration and treatment
- Accounting set up for trading
Not included, quoted separately
- Customs duties and VAT, paid at cost
- Freeport licence fees
- Freight, shipping and insurance
- Clearing agent charges
- Warehousing and handling
- Product permits for controlled goods
- Certificate of origin fees
- Regulated filings, made by the licensed management company
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardMinistry of Labour and Industrial RelationsTourism Authority
Questions
Mauritius import and export — FAQs
What is the Mauritius Freeport?
A customs regime for storage, processing and re-export with its own operator licensing. For regional distribution it is often the main reason to use Mauritius.
Do I need a separate trading licence?
Customs and TradeNet registration are required, and specific goods may need permits. There is no single blanket trading licence.
What preferential access does Mauritius have?
Mauritius is party to several regional and bilateral arrangements affecting duty on qualifying goods. Whether your goods qualify depends on origin rules, which we check.
Is a certificate of origin needed?
Often, where the buyer claims preferential treatment. These are obtained through the designated issuing bodies.
Can I trade without holding stock here?
Yes, through an agency or cross-border trading structure, though that raises the regime and substance questions.
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