Foreword

This leaflet describes the procedures approved by the Director-General of

the Mauritius Revenue Authority to allow VAT registered persons to make:

i. VAT paid supplies attracting VAT refund to visitors; and

ii. VAT free supplies to visitors and departing citizens of Mauritius.

The schemes are operated with the collaboration and assistance of the
Mauritius Chamber of Commerce and Industry (MCCI).

Every VAT registered person who wishes to make supplies to visitors and
departing citizens of Mauritius under the scheme shall contact the MCCI
regarding the administrative arrangements for the operation of the scheme.

The MCCI and every approved registered person shall comply with the
conditions laid down by the Director-General for the operation of the scheme.

This leaflet is for information only. For the legal provisions, you may consult
the Value Added Tax legislation.

Taxpayer Education & Communication Department

Mauritius Revenue Authority,
Ehram Court,
Cnr Mgr. Gonin & Sir V. Naz Streets,
Port Louis.

Tel: 207 6000 I Fax: 207 6033

E-mail: [email protected]
Website: www.mra.mu
Twitter: @MRA_Services

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1. Introduction

Regulation 14 of the Value Added Tax Regulations 1998 provides that any
VAT registered person may, subject to such conditions as may be imposed
by the Director-General, make:

• VAT paid supplies of taxable goods to a visitor, the amount of VAT paid
being refundable, under customs control, to the visitor at the time of his
departure from Mauritius; or

• supplies of taxable goods free of VAT to a visitor or departing citizen of

Mauritius provided that the goods are delivered, under customs control to
the visitor or departing citizen of Mauritius, as the case may be, at the port
or airport.

2. Definition of “visitor” and “departing citizen of Mauritius”

‘Visitor’ and ‘Departing citizen’ are defined in section 2 of the VAT Act as
follows:

i. ‘Visitor’ means a person holding;

a. a foreign passport; and
b. a valid ticket for travel by air or sea to a foreign airport or port.

ii. ‘Departing citizen of Mauritius’ means a citizen of Mauritius who holds;

a. a valid passport; and
b. a valid ticket for travel by air or sea to a foreign airport or port.

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3. VAT paid Supplies attracting VAT refund

3.1 Operation of the system

Any VAT registered person may make VAT paid supplies to a visitor, the
amount of VAT being refundable under Customs control to the visitor at
the time of his departure from Mauritius, provided that:

• The goods are not spirits, wine, cigarettes or other tobacco products;
and
• The VAT registered person complies with the procedures described below.

3.2 Procedures to be followed

3.2.1 A VAT registered person willing to operate the system
should inform the MCCI so that appropriate arrangements
may be made. MCCI may be contacted at:
6, Adolphe de Plevitz Street, Port Louis
Tel: +230 203 4830 I Fax: +230 208 0076
E-mail: contact@tax freeshopping.mu
Website: www.mcci.org
www.taxfreeshopping.mu

At the time of sale the registered person shall issue a VAT

invoice, and a sales receipt in Mauritian rupees as per
Annex I to the visitor. The sales receipt should be of A4 size,
serially numbered and prepared in three legible copies.

3.2.2 The VAT registered person has to hand over the VAT invoice,
the sales receipt and the goods to the visitor, and immediately
after the sale forward a copy of the sales receipt by fax or by any
other electronic device to:
• the MCCI Refund Counter at the Airport in the case of de
parture from SSR International Airport, or at the port in case
of departure by cruise ships. (Tel: 637 7401, Fax: 637 6249);
• the Customs Officer at the port in the case of departure of
the visitor from Mauritius by sea other than by cruise ships;
(Tel: 242 8146, Fax: 242 8147); or
• the Customs Officer in Rodrigues, in the case of departure
of the visitor from Rodrigues on an international flight
(Tel: 832 0261, Fax: 832 0261).

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 3.3 Refund of VAT
3.3.1 At the time of his departure, the visitor shall present to the
Customs Officer the goods together with the sales receipt
and his passport or other travel documents. After Customs and
Immigration control, he shall claim the refund of the
VAT paid at the MCCI Refund Counter in the departure lounge
at S.S.R International Airport or at the port for cruise ships, or
the Customs Officer at the port or the Customs Officer in
Rodrigues Airport depending on the place of departure.

3.3.2 In the case of refund at the MCCI Refund Counter, the refund to
the visitor would be made in Pound Sterling, South African Rand,
US Dollar or Euro, whichever is acceptable to the visitor;

3.3.3 In the case of departure by ship (other than cruise ships) at the
port or from Rodrigues on an international flight, the visitor will
have to provide necessary details of his bank account to enable
the MRA to credit his account.

3.3.4 No refund of VAT shall be made by MCCI where the amount

refundable before deduction of administrative charges is less
than 300 rupees in the aggregate in respect of purchases made.

For every refund a deduction of 2% of the sales value with a minimum of

Rs 100 and a maximum of Rs 2000 would be made in respect of administrative
charges.

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4. Supplies free of VAT to visitors or to departing citizens of Mauritius

4.1 Prerequisites to operate the system

4.1.1 The business premises should be located in an area widely
visited by tourists and should provide a pleasant and
convenient environment.

4.1.2 The VAT registered person must keep appropriate records and
comply with the relevant provisions of the VAT Act.

4.2 Procedures to be followed

4.2.1 A VAT registered person willing to make supplies free of VAT to
visitors and departing citizens of Mauritius should inform the
MCCI so that appropriate arrangements could be made.

4.2.2 Where goods are supplied free of VAT to a visitor or

a departing citizen of Mauritius, payment may be made in any
currency acceptable to the VAT registered person.

• Goods sold free of VAT 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
VAT registered person.

• At the time of sale, the VAT registered person has to issue

a VAT invoice and a sales receipt as per Annex II, This should
be of A4 size format, serially numbered and drawn in 3
copies, marked “original”, “duplicate’, and ‘triplicate”
respectively.

4.2.3 The operator should hand over the original to the visitor, affix
the duplicate on the package and retain the third copy as part
of his records.

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 4.2.4 The VAT registered person should transfer the package to:
• the airport to be placed in the custody of the MCCI for
delivery under customs control to the visitor or departing
citizen of Mauritius at the time of his departure, in case of
departure from SSR International Airport or by cruise ships at
the port;
• the Customs Officer at the port in case of departure of the
visitor or departing citizen of Mauritius by sea other than by
cruise ships; or
• the Customs Officer at Rodrigues Airport, in the case of
departure of the visitor or departing citizen of Mauritius from
Rodrigues on an international flight.

4.3 Delivery of goods

4.3.1 In case of departure from SSR International Airport, on
presentation of the original sales receipt, the MCCI
will hand over the package, under customs control, to the visitor
or the departing citizen of Mauritius at the MCCI counter in
the departure lounge or at the port for cruise ships.

4.3.2 The visitor or departing citizen of Mauritius should acknowledge

having received the goods on the original sales receipt.

4.3.3 In case of departure by sea or from Rodrigues on an

international flight the package will be handed over by the
appropriate Customs Officer.

4.4 Undelivered VAT Free Supplies

4.4.1 MCCI shall forward, on a monthly basis, to the Director-
General, a return of goods received and handed over to visitors
or departing citizens of Mauritius and of goods remaining
unclaimed which have been handed over to the proper officer.

5. Monthly list of approved VAT registered persons

The MCCI shall forward to the Director-General at the end of each month
a list of VAT registered persons who have made arrangements to operate
the VAT Paid and VAT Free Supplies schemes during the month in question.

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Annex I - Receipt –VAT Paid Supplies to Visitor Annex I

VAT PAID SUPPLIES TO VISITOR

Original Receipt Serial No ……………………………
Date of Sale … … … … … … … .

VAT Registration Number

VAT BRN………………….
Full name of registered person ….................................................................... VAT Invoice Number...................
Address: …………………………………………… Tel: …………………….Fax: ………….. Email: …………………………………

Item Model Brand Description of Goods subject to VAT Quantity Unit Price (MUR) Total (MUR)

Total sale value in words........................................................................ Total excl. VAT ............................

........................................................................................................................... VAT 15% ............................
Total ............................

DECLARATION I hereby certify that the particulars

Visitor’s Surname ....................................................... Other Names …………………………..… shown herein have been verified with
Passport No ……………………………… the passport or travel documents of
Permanent address Date of Issue …………………………..… the visitor.
.............................................................................................
Date of Expiry……………………..…… Name: …………………………………………..
............................................................................................. Signature:……………………………….….…
............................................................................................. Flight No./ Voyage No….………………
Capacity in which acting
………………………………………………………………………… Date of Departure ….………………… ……………………………………………………
Nationality .........................................................................
FOR OFFICIAL USE ACKNOWLEDGEMENT OF RECEIPT OF VAT REFUND
I certify that the above visitor produced his goods on
I acknowledge having received the amount of
................................................................................................
....................................................... being refund of VAT on
Departure by Flight No./Voyage goods mentioned above.
No*…………………………….. to ...................................
Signature of Customs Officer .................................... Signature of Visitor … … … … … … … … … …
............................................
Identity No ........................................................................... Name ……………………………………………….

* Delete as appropriate Date .......................................................................

TERMS AND CONDITIONS

1 The visitor, at the time of his departure and on presentation to the proper Customs Officer of the goods, passport or
other documents, the original of this receipt, may claim a refund of any VAT paid on those goods.
2 An administrative fee of 2% of the sales value before duties /taxes, with a minimum of 100 rupees and a maximum of
2,000 rupees, is deductible from the amount of VAT payable to the visitor.
3 Refund of VAT m a y be made in Pound Sterling, South African Rand, US Dollar or Euro, whichever is acceptable
to the visitor.
4 No refund of VAT will be made where the amount otherwise refundable before deduction of administrative charges
is less than 300 rupees in respect of purchase made in any shop.

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Annex II - Receipt – VAT Free Supplies to Visitor or Departing Citizen of
Mauritius
Annex II
VAT FREE SUPPLIES TO VISITOR/ DEPARTING CITIZEN
Original Serial No.: ……………………..………
.............. Receipt
Date of sale: ……………………………

VAT Registration Number

VAT BRN: …………….
VAT Invoice no………..…...
Full name of registered person: ......................................................................................................................................

Address:……………………………… Tel: ……………………………… Email: ………………………………………

Item Model Brand Description of Goods Quantity Unit

Total
Price
(MUR)

Total Sale value in words............................................................................

............................................................................................................................. Total …………………………………

DECLARATION I hereby certify that the particulars

Visitor’s /D.citizen Surname................................. Other Names ………………………… . shown herein have been verified with
Passport No …………………………… the passport or travel documents of
Permanent address Date of Issue …………………………… the visitor / Departing citizen of
.......................................................................................................
Date of expiry…………………………. Mauritius.
.......................................................................................................
........................................................................................................ Name ………………………………………………
........................................................................................................ Flight No./Voyage No……………… Signature...........................................................
Date of Departure…………………... Capacity in which acting:………………..
Nationality ............................................... ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
…………………………………………….
FOR OFFICIAL USE ACKNOWLEDGEMENT OF RECEIPT OF GOODS
I certify that the above visitor/departing citizen of I acknowledge having received the goods
Mauritius produced his/her goods on mentioned above
………………………………………………………………………………
Departure by Flight No./Voyage No*……………………….. Signature of Visitor /Departing citizen of Mauritius:
to………………………………… ………..............................................
Signature of Customs Officer ................................................. ...................................................................................
Name ................................................................................................ Name ......................................................................
Identity No ..................................................................................... Date .......................................................................
* Delete as appropriate
TERMS AND CONDITIONS
Goods purchased VAT Free by a visitor/Departing citizen of Mauritius will be delivered at the Airport or
Port under Customs control to the visitor/Departing citizen of Mauritius at the time of departure, on
presentation to the proper Customs Officer, of his/her passport and other travel documents, the original
and duplicate of this receipt.

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 Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port Louis, Mauritius
T: +230 207 6000 | F: +230 211 8099 | E: [email protected] | W: www.mra.mu