As far as I know, the rules are fixed by the Mauritius Revenue Authority (MRA) for excise duty. Mauritius maintain a list of preferred trading partners to which it gives preferential tariff rates. Taxes on imports from the preferred list are levied at 0% to 80%. Imports of goods from other countries, at the 55% rate or higher, are subject to an additional 10% duty. A value-added tax (VAT) of 12% is levied on all imports. Vehicles, petroleum, alcohol, cigarettes, and furniture are subject to special excise duties of up to 360%.
It was advised to find out how much the exact same make and model cost back there. If there’s not much difference, it might be worth purchasing one when you get there. But what to do if your desired model is not available on the local second hand market???
If you are a returning citizen of Mauritius, you will get concessions on the excise duty and VAT that needs paying on the vehicle. VAT is 15% flat and excise tax is as follows:
excise duty is calculated according to engine size and irrespective of age of vehicle or year of manufacture. The shipment cost quoted above includes marine insurance for your car whilst in transit.
Up 550 cc – 15%
551-1600 cc – 55%
1601 cc and above – 100%
Left hand drive vehicles are not allowed in Mauritius!
But the core question is: WHO FIXES THE VALUE OF THE CAR AT THE TIME OF ITS ARRIVAL!!!!
in some french speaking countries they use the second hand car rates published in a magazin called ARGUS (like in Gabun).
Others use the German SCHWACKE LISTE (like in Ghana). Some base themselves on the new purchase value and apply a certain depreciation annualy. (applies to Morocco)
Some make differences between Diesel and Petrol engines (again Morocco).
Most of the tax people do not accept purchase invoices for second hand vehicles, since it can be selfmade. Many customs base themselves on the results of a BILTERAL NEGOCIATION!!
Anyway in that case its recomandable to use a smart forewarding agent and to let him handle the deal. They have their own alleys.
Somebody here who could inform, how MRA handels the issue in MRU? The MRA rules do not specify what applies to pick ups, whether privat owned of company owned?
Could anybody mention a smart agent, who can help me bringing in two cars soon (Toyota LC and Merc salon, both LPG driven and RHD)?