Foreign visitors can claim the VAT and Duty Paid on their purchases made in registered shops displaying the logo
Immediate cash refunds in Euro (EUR), British Pound (GBP), US Dollar (USD) and South African Rand (ZAR) can be obtained at the time of departure.
Foreign visitors can also make their purchases in VAT Free and Downtown Duty Free shops net of any applicable taxes but can only take possession of the goods at the MCCI Tax Refund Counter after clearing immigration.
Foreign visitors may claim VAT paid on purchases from registered stores displaying the Tax Refund logo .
Cruise ship visitors should inquire with their Captain whether Tax Refund facilities will be provided on departure from Mauritius.
At the time of purchase, foreign visitors should show their passport and ticket to confirm the eligibility for Tax Refund and ask for the 'VAT Paid Supplies to Visitors' receipt and ensure that their nationality, foreign passport number, date of departure and flight/voyage number are properly input on the receipt.
On arriving at the SSR International Airport and before checking-in for the departure flight, goods and receipt should be presented to the Customs Officer at the MRA Customs Counter in the check-in hall for approval.
After the passport and security control, foreign visitors present should present the approved sales receipt at MCCI Tax Refund Counter for refund in foreign currency Euro (EUR), British Pound (GBP), US Dollar (USD) and South African Rand (ZAR).
In order to be eligible for Tax Refund, you must have a foreign passport NOT Mauritian passport, and valid ticket for travel by air or sea to a foreign airport or port.
An expatriate resident in Mauritius, holder of a foreign passport and a valid ticket for travel by air or sea to a foreign airport or port can also be eligible for Tax Refund.
On the purchasing day, present your passport and ask the sales assistant at the store to complete the ‘VAT Paid Supplies to Visitor claim form'. Verify that the name and surname are exactly as on your passport and that the passport number has been properly input.
Before departure, present your goods and ‘VAT Paid Supplies to Visitor’ claim form at the MRA Customs office for inspection before check-in and passport control. Ensure that the ‘VAT Paid Supplies to Visitor claim form' has been stamped by the Customs Officer. After passport control, present the ‘VAT Paid Supplies to Visitor claim form' at the MCCI Tax Refund Counter at the Departure hall for your Tax Refund.
Because of their specific nature, some goods are not eligible for a VAT refund. They include the following consumer goods: spirits, wine, cigarettes or other tobacco products.
Please click on the link to view a ‘VAT Paid Supplies to Visitor’ claim form specimen.
Shop at stores displaying the Tax Refund logo,
An administrative charge is deductible from the amount of VAT payable to the visitor as follows:
(I) 2% of the value of the sales, excluding duty, excise duty and taxes, subject to a minimum of 200 rupees; and
(II) An additional amount of 4% of the value of the sales, excluding duty, excise duty and taxes, where the value of the sales is 3,000 rupees or above.
Refund of VAT is made in Pound Sterling (GBP), South African Rand (ZAR), US Dollar (USD) or Euro (EUR), as requested by the visitor.
The Bank of Mauritius (BOM) exchange rate for notes of the previous working day is used. Follow the link: https://www.bom.mu/Default.asp?id=ExchangeRates
Foreign visitors are entitled to purchase tax free goods in registered stores displaying the sticker .
At the time of purchase, the passport and ticket are shown to confirm the eligibility for tax free purchase. The foreign visitors should ensure that their name, passport number and flight details are correctly input on the VAT Free receipt.
At the airport, after passport and security control, the purchased goods can be collected at the MCCI Tax Refund Counter on presentation of the VAT Free receipt.
In order to be eligible for VAT free, you must have a foreign passport or a Mauritian passport, and valid ticket for travel by air or sea to a foreign airport or port.
An expatriate resident in Mauritius, holder of a foreign passport or Mauritian passport and a valid ticket for travel by air or sea to a foreign airport or port.
Goods should be placed in a package, which must be sealed in the presence of the visitor or departing citizen of Mauritius, signed by him and countersigned by the Operator.
Please click on the link to view a VAT free Form specimen.
VAT Free only applies to goods taken out of Mauritius with the foreigner or departing citizen of Mauritius.
• On the purchasing day, present your passport and ask the sales assistant at the store to complete the sales receipt Form.
• Verify that the name and surname are exactly as on your passport and that the passport number has been properly input.
• After passport and Immigration control, present your sales receipt Form at the MCCI Tax Refund Counter at the Departure hall to obtain your VAT free goods
Shop at stores displaying the Airport Delivery logo.
Downtown Duty Free shops are registered under the Deferred Duty and Tax Scheme (DDTS) and display the logos and .
DUTY PAID
Foreign visitors may claim any Duty and VAT Paid on their purchases.
At the time of purchase, foreign visitors must show their passport and ticket to confirm the eligibility for Tax Refund and ask for the DF5 invoice.
On departure, the DF5 invoice along with the purchased items and passport should be presented to the MRA Customs Counter for approval.
After the passport and security control, foreign visitors should present the approved DF5 invoice at MCCI Tax Refund Counter for refund in foreign currency Euro (EUR), British Pound (GBP), US Dollar (USD) and South African Rand (ZAR).
DUTY FREE
Foreign visitors may also make Duty Free purchases for goods meant for hand luggage.
At the time of purchase, the passport and ticket are shown to confirm the eligibility for duty free purchase. The foreign visitors should ensure that their name, passport number and flight details are properly input on the DF4 invoice.
At the airport, after the passport and security control, the purchased goods can be collected at the MCCI Tax Refund Counter on presentation of the DF4 invoice.
In order to be eligible for Duty Paid, you must have a foreign passport (NOT Mauritian passport), and valid ticket for travel by air or sea to a foreign airport or port.
An expatriate resident in Mauritius, holder of a foreign passport and a valid ticket for travel by air or sea to a foreign airport or port is also eligible for Tax Refund.
Goods purchased on aggregate must have a minimum amount of duty and VAT of MUR 300.
Duty Paid Refund only applies to goods taken out of Mauritius with the visitor.
• On the purchasing day, present your passport and ask the sales assistant at the store to complete the DF5 Claim Form. Verify that the name and surname are exactly as on your passport and that the passport number has been properly input.
• Before departure, present your goods and DF5 Claim Form at the MRA Customs office for inspection before check-in and passport control. Ensure that the DF5 Claim Form has been stamped by the Customs Officer. After passport control, present the DF5 Claim Form at the MCCI Tax Refund Counter at the Departure hall for your Tax Refund.
Please click on the link to view a DF5 Claim Form specimen.
Shop at stores displaying the Tax Refund logo and
In order to be eligible for Duty Free, you must have a valid foreign passport, and valid ticket for travel by air or sea to a foreign airport or port.
Duty Free only applies to goods taken out of Mauritius on your departure.
• On the purchasing day, present your passport and ask the salesperson at the store to complete the DF4 invoice.
• Verify that the name and surname are exactly as on your passport and that the passport number, flight number and departure date have been properly input.
• Ensure that the salesperson hands over to you two copies of the DF4 invoice.
• After passport and security control, present the two copies of the DF4 invoice at the MCCI Tax Refund Counter in the Departure hall to obtain your purchased goods.