MAURITIUS - EIGHTGOLD CO., LTD. New & Used Japanese Car Dealer

Japan Used Car Import Guide – Mauritius

General Import Conditions

Vehicle Age Limit

Used vehicles must generally be between 18 months and 48 months old (from first registration at time of shipment).
Some sources and government circulars indicate a maximum of 60 months (5 years) — always confirm with the Mauritius Revenue Authority (MRA) or the Ministry of Commerce before shipping.

Steering Position

Only Right-Hand Drive (RHD) vehicles are permitted. Left-Hand Drive (LHD) cars are not allowed except under special exemption.

Pre-shipment Inspection (PSI)

All used vehicles must undergo a Pre-shipment Inspection by an approved body (e.g., Bureau Veritas, JAAI,EAA). The inspection ensures structural integrity, no flood/fire damage, and compliance with Mauritius safety standards.

Vehicle Condition

The vehicle must be in good mechanical and cosmetic condition, with the original chassis intact and no major modifications. Accessories such as bull bars are prohibited.

Import Permit

An Import Permit must be obtained before shipment from the Ministry of Commerce and Consumer Protection. Vehicles arriving without a valid permit may be denied entry.

Taxes, Duties, and Fees

Import Duty

Varies depending on vehicle origin. Vehicles imported from trade-partner countries under bilateral agreements may receive tariff reductions.

Excise Duty

Based on engine capacity (approximate 2025 rates):

• Up to 550 cc → ~15%
• 551–1,600 cc → ~55%
• Over 1,600 cc → ~100% (or higher in some cases)

These rates may be revised annually in the national budget.

Value Added Tax (VAT)

15%, calculated on the CIF value (Cost + Insurance + Freight) plus all applicable duties.

Other Fees

Registration fees, insurance, and port handling charges are payable after clearance.

Returning Resident Concessions

Mauritian citizens returning from abroad may apply for duty exemptions or reductions under the Returning Resident Scheme, depending on time spent overseas and vehicle ownership history.

Required Documents

1. Import Permit (issued before shipment)
2. Original Invoice (showing FOB/CIF value)
3. Bill of Lading (B/L) or Airway Bill
4. Pre-shipment Inspection Certificate (issued by Bureau Veritas, Intertek, or SGS)
5. Export Certificate / Deregistration Certificate (from the origin country)
6. Certificate of Origin (for preferential duty treatment, if applicable)
7. Proof of Ownership and Registration Book (if requested)

Restrictions and Special Conditions

Only licensed dealers or approved importers may bring vehicles for resale. Private individuals can import a used car for personal use but may face frequency limits (e.g., only one car every 5 years).Vehicles must be Right-Hand Drive and comply with local emission and safety standards.
Left-Hand Drive conversions are not accepted.
Pre-shipment inspection is mandatory; failure to provide a valid PSI certificate can result in fines or rejection at customs.
Age and tax rules are frequently updated in the annual national budget (latest update: June 2025).

Official Authorities and Inspection Agencies

Mauritius Revenue Authority (MRA)

Customs, import taxation, and clearance procedures.
https://www.mra.mu

Ministry of Commerce and Consumer Protection

Issues Import Permits and regulates vehicle imports.
https://commerce.govmu.org

Bureau Veritas / Intertek / SGS

Authorized Pre-shipment Inspection (PSI) bodies.

Practical Notes

Always verify the vehicle’s year of manufacture and registration date before booking shipment.
Ensure inspection and documentation are completed before export — missing certificates cause costly delays. The effective cost of importing (including duties, VAT, and logistics) can reach 60–70% of CIF value, especially for large-engine or luxury vehicles.
Rules differ slightly for passenger, commercial, and dual-purpose vehicles.
For returning residents, apply for concessions before shipping to avoid full duty charges.

Summary

• Age limit: Usually 18–48 months (confirm if extended to 60 months).
• RHD only, LHD vehicles not allowed.
• Pre-shipment inspection (PSI) required.
• Import Permit mandatory before shipping.
• Taxes: Import Duty + Excise Duty (15–100%) + VAT (15%).
• Always confirm latest rates and requirements with MRA and Ministry of Commerce before shipment.