VAT
VAT on Imports: Customs Clearance in Mauritius
Import VAT is paid at the border — but recoverable. Here's how the mechanics work.
VAT at the border
Customs collects 15% VAT on the CIF value plus duty at the point of importation. Pay it — or your goods don't clear.
Recovering the VAT
If you're VAT-registered and the goods are for taxable business purposes, claim the VAT as input tax on your next return.
Deferred VAT scheme
Approved importers can defer VAT payment until their next VAT return — a cashflow lifeline for high-volume traders.
Documentation
Keep the Single Administrative Document (SAD) — that's your proof of import VAT paid.
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