MAURITIUS IMPORT REGULATION FOR JAPAN USED CARS

The most popular cars

  1. Honda Vezel
  2. Toyota Vitz
  3. Toyota Aqua
  4. Honda Fit
  5. Toyota Corolla Axio
  6. BMW 3 Series
  7. Toyota Allion
  8. Nissan Note
  9. Honda FIT Hybrid
  10. Toyota Dyna Truck

Shipping Port

Japan used vehicles in Mauritius are shipped through Port Louis.

Age Restrictions

The age of used cars should be not more than 60 months from the date of first registration at the time of the shipment.

Right Hand Drive Vehicles

Right hand drive vehicles are only permitted to be imported in Mauritius.

Documents Required for importation

The documents listed below should be submitted to the Customs & Excise Department before clearing the vehicle:

  1. Original Invoice indicating the FOB and/or CIF value of car
  2. Bill of lading / Airway bill
  3. Bill of entry
  4. Insurance certificate (if applicable)
  5. Certificate of inspection (if applicable)
  6. Certificate of origin (if applicable)
  7. Cancellation of Registration Certificate.
  8. Import Permit

Conditions under which the vehicles should be imported:

  1. Be in good running condition and not damaged.
  2. Have the original chassis.
  3. Not be fitted with any bull bar.

Taxation in MAURITIUS

The origin of used vehicles being imported influence the tariff rate of duty to which vehicles may be liable. Tariff rates can be classified into two types based on origin of the vehicles:

  1. General rate of duty which applies to vehicles imported from all foreign countries.
  2. Preferential rate which applies to vehicles imported from countries having trade agreements with Mauritius. The rate of duty imposed will depend on the particularities of the agreement (the rate of duty may be of reduced rates or even nil).

Excise duties liable on vehicles based on their cylinder capacity are as mentioned below:

Motor Cars:

550cc or under Vehicle Engine (Cylinder) Capacity: 15%

551 – 1600cc Vehicle Engine (Cylinder) Capacity: 55%

1601cc or over  Vehicle Engine (Cylinder) Capacity: 100%

Van’s:

1600cc or under Vehicle Engine (Cylinder) Capacity: 55%

1601cc or over  Vehicle Engine (Cylinder) Capacity: 100%

Trucks:

For All Vehicle Engine (Cylinder) Capacity: 40%

Motorcycle:

For 250 Vehicle Engine (Cylinder) Capacity: 45%

VAT is payable on the sum of following amounts:

Vehicles imported into Mauritius are liable for Value Added Tax (VAT) of 15 percent.

  1. Customs value of the vehicle
  2. Import duty and excise duty

Freight and insurance costs incurred in transporting the vehicle to Mauritius.