{"id":335165,"date":"2026-10-13T14:09:13","date_gmt":"2026-10-13T10:09:13","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?p=335165"},"modified":"2026-10-13T14:11:32","modified_gmt":"2026-10-13T10:11:32","slug":"import-car-mauritius","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/import-car-mauritius\/","title":{"rendered":"Importing a Car to Mauritius: Duties, Conditions and Who Pays Less"},"content":{"rendered":"

Importing a car to Mauritius is expensive. For a petrol or diesel car above 550 cc, Customs charges excise duty of 45% to 100% of the vehicle’s value, plus 15% VAT. Only returning Mauritian citizens and holders of a Mauritian Diaspora Certificate get a lighter regime. For a foreigner, the official list of excise concessions has no exemption for a car. A second-hand car also needs an import permit, which you apply for at the Ministry of Commerce before it ships.<\/p>\n

What duties apply to an imported car?<\/h2>\n

The Mauritius Revenue Authority (MRA) sets the rate by engine type and engine size. VAT of 15% is added on top of excise in every case.<\/p>\n\n\n\n\n\n\n\n\n\n
Excise duty on passenger cars (up to 10 people including the driver), MRA rates as published in October 2026<\/caption>\n
Engine size<\/th>\nPetrol or diesel only<\/th>\nMild hybrid and hybrid<\/th>\nPlug-in hybrid<\/th>\n<\/tr>\n<\/thead>\n
Up to 550 cc<\/td>\n0%<\/td>\n0%<\/td>\n0%<\/td>\n<\/tr>\n
551 to 1,000 cc<\/td>\n45%<\/td>\n25%<\/td>\n15%<\/td>\n<\/tr>\n
1,001 to 1,600 cc<\/td>\n55%<\/td>\n35%<\/td>\n25%<\/td>\n<\/tr>\n
1,601 to 2,000 cc<\/td>\n75%<\/td>\n55%<\/td>\n35%<\/td>\n<\/tr>\n
Above 2,000 cc<\/td>\n100%<\/td>\n75%<\/td>\n55%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Electric cars are taxed by power rating: 15% excise up to 180 kW and 25% above it, with 15% VAT on top. Motorcycles, pick-ups, vans and lorries have their own rates on the same MRA page.<\/p>\n

To put numbers on it, take a 1,600 cc petrol car that Customs values at Rs 1,000,000. Using the method in the MRA’s own worked examples, where VAT is charged on the value plus excise, excise comes to Rs 550,000 and VAT to Rs 232,500, which makes Rs 782,500 in taxes. Freight, insurance and registration are extra.<\/p>\n

How does Customs value a second-hand car?<\/h2>\n

For a used car, the taxable value starts from the FOB value of identical vehicles already imported. Customs takes off 9% for the first month of use and 1% for each month after that, up to a maximum of 50%, and adds insurance and freight. If no such value exists, it starts from the new retail price in the exporting country, taken from a guide it has approved, reduced by 5% and then by the same depreciation. For vehicles from Japan, Customs has an online valuation system that gives the FOB value.<\/p>\n

The older the car, the lower the taxable value. That is the only lever on the bill, because the rates in the table do not depend on age.<\/p>\n

What are the conditions for importing a second-hand car?<\/h2>\n

A second-hand car, meaning a used or reconditioned one, can only enter with an import permit. You apply to the Ministry of Commerce and Consumer Protection before the vehicle ships. For passenger cars, including sports cars, crossovers and jeep-type vehicles, the 2017 Control of Imports Regulations set these conditions, among others:<\/p>\n