Do I need to pay duties and taxes on goods removed from the Freeport for consumption in Mauritius?
When goods are removed for consumption into Mauritius, all applicable duties and taxes are payable to the revenue authorities in Mauritius. The amount of duties and taxes payable on goods removed for sale in Mauritius range from 0-80% depending on the type of goods. For more detailed information on tariff schedules, you are requested to consult the web site of the Customs and Excise Department at http://ncb.intnet.mu/mof/index2.html. Corporate tax is also payable on proceeds realised by a Freeport licensee on the local market pursuant to section 49 of the Income Tax Act.