APPENDIX TABLESMauritius WT/TPR/S/90
Page 85
Table AI.1
Commodity exports, 1994-2000
(US$ million and per cent)
Description 1994 1995 1996 1997 1998 1999 2000a
Total exports 1,348.0 1,538.3 1,699.4 1,600.1 1,700.4 1,562.5 1,492.8
(Per cent)
Total primary products 29.7 29.8 32.1 28.9 27.4 25.2 19.2
Agriculture 29.5 29.6 31.8 28.5 26.9 24.8 19.0
Food 28.9 28.9 31.3 27.9 26.4 24.3 18.5
0611 Sugars, beet or cane, raw 23.8 23.6 26.3 22.7 21.7 20.3 14.1
0371 Fish, prepared, preserved, nes 2.1 2.3 2.3 2.7 2.4 2.4 2.4
0019 Live animals, nes 0.3 0.3 0.4 0.4 0.6 0.5 0.6
Agricultural raw material 0.6 0.7 0.5 0.5 0.5 0.5 0.5
Mining (ores and other minerals) 0.2 0.2 0.2 0.5 0.5 0.4 0.2
Manufactures 70.3 70.2 67.9 71.0 72.6 74.7 80.8
Chemicals 0.8 0.8 0.6 0.6 0.7 0.8 0.9
Other semi-manufactures 2.6 2.6 2.3 3.0 2.9 3.3 3.6
6672 Diamonds excl. industrial 1.8 1.7 1.6 1.8 1.7 2.1 2.3
Machinery and transport equipment 2.2 2.3 0.4 1.4 1.6 1.1 1.3
Non-electrical machinery 0.6 0.8 0.3 0.6 0.9 0.6 0.6
Electrical machines 0.5 0.3 0.1 0.3 0.4 0.4 0.3
Transport equipment 1.3 1.2 0.0 0.5 0.4 0.2 0.4
Textiles 4.0 5.0 5.2 5.0 4.7 5.2 5.4
6524 Other 85%+ cotton fabric 200g+ 1.3 2.1 2.5 2.1 1.7 1.4 1.7
6551 Pile fabric, knit, crochet 0.3 0.5 0.7 0.9 0.9 1.3 1.2
6511 Yarn, of wool, animal hair 0.7 0.6 0.5 0.6 0.7 0.6 0.6
Clothing 54.2 52.5 54.1 55.8 57.1 58.9 63.6
8454 T-shirts, other vests knit 13.1 14.6 16.7 16.7 16.5 17.5 19.9
8415 Shirts 11.1 8.9 8.4 7.1 7.7 10.4 10.6
8414 Trousers, breeches, etc. 5.9 5.8 8.0 8.8 9.4 9.4 10.1
8453 Jerseys, pullovers, etc. knit 11.5 10.5 10.5 10.8 10.0 8.3 8.8
8426 Trousers, breeches etc. 2.3 2.3 1.9 2.6 3.5 4.2 5.5
8437 Shirts, men's, boys, knit 1.2 1.2 0.9 2.1 2.3 1.8 1.5
8442 Suits, dresses, skirts, etc. 1.9 1.8 1.2 1.3 1.0 1.1 1.1
8432 Suits, jackets, trousers, etc. 0.7 0.5 0.7 0.8 0.9 0.8 0.9
8427 Blouses, shirt-blouse, etc. 0.9 1.0 0.8 1.1 1.1 1.2 0.9
8425 Skirts & divided skirts 0.2 0.4 0.7 0.5 0.3 0.6 0.8
Other 6.4 6.9 5.4 5.3 5.6 5.6 5.9
8973 Gold, silver jewellery, ware 0.8 0.7 0.8 0.9 1.0 1.2 1.4
8859 Time measuring equip. nes 1.7 1.8 1.0 0.7 0.6 0.5 0.7
a Forecast.
Source: UNSD, Comtrade database (SITC Rev.3).WT/TPR/S/90 Trade Policy Review
Page 86
Table AI.2
Commodity imports, 1994-2000
(US$ million and per cent)
Description 1994 1995 1996 1997 1998 1999 2000a
Total imports 1,923.9 2,000.5 2,276.9 2,231.0 2,182.5 2,275.9 2,081.8
Per cent
Total primary products 23.7 27.5 28.4 26.2 26.4 24.1 29.5
   Agriculture 16.8 19.7 19.4 17.5 18.8 15.9 16.6
      Food 14.2 16.6 16.2 14.9 15.7 13.8 14.2
         0222 Milk concentd., sweetened 1.6 3.0 1.7 1.5 1.5 1.3 1.3
         0423 Rice, milled, semi-milled 1.2 0.9 1.6 1.1 1.1 1.3 1.2
         0342 Fish, frozen ex. fillets 0.9 1.2 1.3 1.4 1.7 0.9 1.2
         0412 Oth. wheat, meslin, unmlled 0.2 0.6 1.4 0.6 0.9 0.9 0.9
      Agricultural raw material 2.7 3.1 3.2 2.6 3.1 2.2 2.4
   Mining 6.8 7.7 9.0 8.6 7.5 8.2 12.9
      Ores and other minerals 0.2 0.3 0.7 0.7 0.7 0.7 0.6
      Non-ferrous metals 0.5 0.5 0.5 0.4 0.5 0.5 0.5
      Fuels 6.2 6.9 7.9 7.5 6.3 7.1 11.7
         3343 Gas oils 0.0 0.0 3.3 3.5 2.8 3.2 5.7
         3342 Kerosene, medium oils 0.0 0.0 2.2 1.8 1.4 1.7 2.9
         3341 Motor gasolene, light oil 0.0 0.0 0.9 0.9 0.7 0.8 1.4
         3425 Butanes, liquefied 0.6 0.7 0.6 0.7 0.6 0.7 0.9
Manufactures 75.7 71.7 70.6 72.9 73.2 75.6 70.4
   Iron and steel 2.7 2.6 3.1 2.3 2.6 2.0 1.9
   Chemicals 7.1 7.7 7.7 7.2 7.8 6.7 7.7
         5429 Medicaments, nes 1.2 1.4 1.4 1.2 1.3 1.1 1.2
   Other semi-manufactures 10.3 11.0 9.9 9.6 10.1 9.0 9.9
         6672 Diamonds. excl. industrial 1.3 1.2 0.9 1.1 1.0 1.1 1.3
         6612 Portland cement, etc. 1.9 2.0 1.8 1.8 1.9 1.0 1.2
   Machinery and transport equipment 25.7 19.2 21.9 25.4 22.8 31.1 22.6
      Power generating machines 0.9 0.6 1.5 0.5 1.4 1.4 0.8
      Other non-electrical machinery 7.4 6.5 6.8 6.3 7.7 7.6 7.5
         Agricultural machinery and
         tractors0.3 0.3 0.2 0.2 0.2 0.2 0.2
      Office machines &
      telecommunication equipment3.3 3.5 4.1 3.1 3.6 5.0 5.3
         7641 Line telephone etc. equip. 0.8 0.7 1.3 0.6 0.6 0.5 1.1
      Other electrical machines 2.9 2.7 3.0 2.5 2.6 3.1 2.9
      Automotive products 4.1 4.1 4.3 4.4 5.3 6.8 5.1
         7812 Pass. transport vehicles 1.9 1.9 1.9 2.3 2.2 2.6 2.2
         7821 Goods vehicles 1.3 1.1 1.1 1.3 2.1 3.2 1.9
      Other transport equipment 7.2 1.8 2.1 8.6 2.3 7.2 1.0
   Textiles 20.9 22.1 20.1 20.1 21.4 18.3 19.8
         6513 Cotton yarn, excl. thread 5.1 6.1 6.8 6.5 6.0 5.9 6.3
         6529 Other woven fabrics, cotton 2.6 2.1 1.5 1.7 2.0 1.8 1.9
         6524 Other 85%+ cotton fabric 200g+ 1.3 1.1 1.1 1.2 1.7 0.8 1.3
         6552 Other knit, crochet, fabrics 1.4 1.6 1.2 1.2 1.2 1.0 1.2
         6523 Other 85%+ cotton fabric<200g 1.5 1.4 1.5 1.4 1.6 1.3 1.1
         6522 Cotton fabric, wvn, unblch 0.3 0.3 0.3 0.4 0.5 0.7 1.1
   Clothing 1.2 1.0 0.9 1.0 0.9 0.8 0.9
   Other consumer goods 7.8 8.2 7.1 7.2 7.6 7.6 7.6
Other 0.7 0.8 1.0 0.9 0.4 0.3 0.2
   Gold 0.6 0.7 1.0 0.9 0.4 0.3 0.2
a Forecast.
Source: UNSD, Comtrade database (SITC Rev.3).Mauritius WT/TPR/S/90
Page 87
Table AI.3
Exports by destination, 1994-2000
(US$ million and per cent)
Description 1994 1995 1996 1997 1998 1999 2000a
Total exports 1,348.0 1,538.3 1,699.4 1,600.1 1,700.4 1,562.5 1,492.8
(Per cent)
America 20.2 17.0 14.3 15.0 17.7 18.7 21.5
United States 18.1 14.8 13.4 14.2 16.7 17.8 20.5
Canada 0.9 0.9 0.7 0.6 0.7 0.6 0.7
Other America 1.3 1.3 0.2 0.2 0.3 0.3 0.3
Europe 71.1 74.0 78.8 75.8 73.3 72.4 68.5
EU(15) 69.6 72.5 77.4 74.2 71.8 70.9 66.9
United Kingdom 32.0 34.3 35.3 34.4 33.0 33.4 28.9
France 20.1 21.2 21.3 19.6 19.5 19.9 21.9
Italy 4.2 4.1 4.1 3.9 3.6 3.2 3.9
Germany 5.9 5.8 5.5 5.6 5.7 4.4 3.8
Belgium 0.0 0.0 0.0 0.0 0.0 2.4 2.3
Spain 1.8 1.4 2.1 2.5 2.4 2.5 2.2
Netherlands 2.1 2.2 2.5 2.3 2.3 2.3 1.7
Portugal 0.9 0.9 3.3 2.3 2.4 1.2 1.0
Sweden 0.1 0.3 0.4 0.5 0.4 0.3 0.4
Ireland 0.1 0.1 0.1 0.1 0.1 0.1 0.2
EFTA 1.3 1.4 1.3 1.5 1.4 1.5 1.3
Switzerland 1.3 1.4 1.2 1.4 1.3 1.4 1.2
Eastern Europe 0.1 0.1 0.0 0.1 0.0 0.1 0.1
Former USSR 0.1 0.1 0.0 0.0 0.0 0.0 0.0
Other Europe 0.1 0.0 0.0 0.0 0.0 0.0 0.3
Malta 0.1 0.0 0.0 0.0 0.0 0.0 0.2
Asia 2.3 2.6 1.9 2.6 2.3 1.9 2.1
Middle East 0.1 0.0 0.1 0.2 0.2 0.3 0.2
East Asia 1.9 2.0 1.6 1.5 1.6 1.3 1.5
Japan 0.4 0.6 0.6 0.6 0.6 0.5 0.5
South Asia 0.4 0.5 0.3 0.9 0.4 0.3 0.3
Oceania 0.1 0.2 0.3 0.4 0.3 0.3 0.3
Australia 0.1 0.2 0.3 0.4 0.2 0.2 0.3
Africa 6.2 6.1 4.7 6.2 6.5 6.6 7.7
Sub-Saharan Africa 3.8 3.8 4.0 5.6 5.9 6.1 7.0
Madagascar 2.4 2.6 2.3 3.6 4.2 4.6 5.1
Zimbabwe 0.3 0.4 0.5 0.8 0.4 0.3 0.4
Seychelles 0.2 0.2 0.1 0.2 0.3 0.3 0.4
Other Africa 2.4 2.3 0.7 0.6 0.6 0.5 0.7
South Africa 0.0 0.0 0.0 0.0 0.0 0.0 0.6
Other 0.0 0.1 0.0 0.0 0.0 0.0 0.0
a Forecast.
Source: UNSD, Comtrade database (SITC Rev.3).WT/TPR/S/90 Trade Policy Review
Page 88
Table AI.4
Imports by origin, 1994-2000
(US$ million and per cent)
Description 1994 1995 1996 1997 1998 1999 2000a
Total imports 1,923.9 2,000.5 2,276.9 2,231.0 2,182.5 2,275.9 2,081.8
(Per cent)
America 3.7 4.8 4.7 4.8 5.2 5.6 4.5
United States 2.2 2.6 2.5 3.0 3.3 4.2 2.9
Canada 0.1 0.2 0.1 0.1 0.3 0.1 0.2
Other America 1.4 2.0 2.1 1.7 1.7 1.4 1.4
Europe 39.6 37.0 36.1 36.5 32.5 34.6 29.2
EU(15) 36.9 33.6 33.0 34.2 30.3 32.5 27.1
France 18.5 13.9 11.2 15.7 11.2 15.0 9.7
United Kingdom 6.7 6.6 6.4 5.6 5.2 4.5 4.3
Germany 4.6 4.5 4.7 4.7 4.1 3.7 3.8
Italy 2.9 3.2 3.4 2.9 3.7 3.5 3.3
Spain 0.7 1.1 1.5 1.4 1.8 1.4 1.8
Belgium 0.0 0.0 0.0 0.0 0.0 2.1 1.8
EFTA 2.1 2.5 2.3 1.9 1.9 1.7 1.6
Eastern Europe 0.2 0.5 0.3 0.2 0.2 0.3 0.4
Former USSR 0.0 0.1 0.1 0.2 0.1 0.2 0.3
Other Europe 0.5 0.3 0.4 0.2 0.1 0.1 0.1
Asia 37.5 38.5 38.2 38.5 43.1 41.9 43.5
Middle East 3.1 4.1 4.6 3.8 3.9 5.0 5.7
Bahrain 0.2 0.2 0.5 0.5 1.2 1.5 2.5
Saudi Arabia 1.3 1.1 0.5 1.0 2.1 2.2 1.6
East Asia 26.2 25.0 23.1 23.4 28.4 27.3 27.6
China 3.6 2.9 4.3 4.4 5.2 5.6 7.6
Japan 5.1 4.7 4.4 4.3 5.1 5.9 4.1
Hong Kong, China 5.1 4.7 3.6 4.3 5.0 3.7 3.4
Malaysia 2.3 3.2 2.4 2.3 2.8 3.3 3.1
Indonesia 0.9 0.8 1.1 1.2 2.1 1.5 2.2
Singapore 2.9 2.6 2.1 2.2 2.2 1.9 2.0
Chinese Taipei 3.5 3.1 2.7 2.7 2.5 2.1 1.9
Korea, Rep. of 1.4 1.3 1.2 1.0 2.2 1.5 1.7
South Asia 8.2 9.4 10.5 11.2 10.8 9.6 10.2
India 6.7 8.3 8.9 9.8 9.3 8.3 8.8
Oceania 4.0 4.4 5.5 4.4 4.4 3.9 4.2
Australia 3.0 3.2 4.4 3.4 3.4 3.2 3.5
Africa 15.2 15.1 15.3 15.8 14.7 13.9 18.6
Sub-Saharan Africa 2.8 3.6 3.0 3.2 3.8 2.7 3.1
Madagascar 0.6 1.0 1.1 1.4 1.5 1.0 1.6
Other Africa 12.3 11.6 12.3 12.6 10.9 11.2 15.5
South Africa 0.0 0.0 0.0 0.0 0.0 0.0 14.9
Other 0.0 0.2 0.2 0.0 0.0 0.0 0.0
a Forecast.
Source: UNSD, Comtrade database (SITC Rev.3).Mauritius WT/TPR/S/90
Page 89
Table AIII.1
MFN tariff statistics, by HS 2-digit, 2000/01
(Per cent)
HS code DescriptionNumber of
linesSimple
averageRangeStandard
deviationShare of
1999
imports
TOTAL 5,499 19.9 0 - 360.2 29.0 100.0
01-24 Agriculture 761 21.7 0 - 80 25.1 14.1
25-97 Manufacturing 4,738 19.6 0 - 360.2 29.5 85.9
01 Live animals 19 19.7 0 - 40 17.6 0.5
02 Meat and edible meat offal 53 32.1 0 - 80 33.2 0.9
03 Fish and crustaceans, molluscs and other aquatic invertebrates 94 10.5 0 - 40 16.9 1.1
04 Dairy produce;  birds' eggs;  natural honey;  edible products of
animal origin, not elsewhere specified or included28 16.8 0 - 65 22.7 1.9
05 Products of animal origin, not elsewhere specified or included 17 10.0 10 - 10 0.0 0.0
06 Live trees and other plants;  bulbs, roots and the like;  cut
flowers and ornamental foliage12 33.3 0 - 80 41.2 0.0
07 Edible vegetables and certain roots and tubers 59 11.5 0 - 30 6.6 0.6
08 Edible fruit and nuts;  peel of citrus fruit or melons 55 26.9 0 - 40 18.3 0.7
09 Coffee, tea, maté and spices 47 25.3 15 - 40 9.6 0.1
10 Cereals 16 4.4 0 - 10 4.4 2.6
11 Products of the milling industry;  malt;  starches;  inulin;  wheat
gluten34 13.8 0 - 20 7.7 0.1
12 Oil seeds and oleaginous fruits;  miscellaneous grains, seeds and
fruit;  industrial or medicinal plants;  straw and fodder44 3.4 0 - 30 7.1 0.1
13 Lac;  gums, resins and other vegetable saps and extracts 12 0.0 0 0.0 0.0
14 Vegetable plaiting materials;  vegetable products not elsewhere
specified or included10 0.0 0 0.0 0.0
15 Animal or vegetable fats and oils and their cleavage products;
prepared edible fats;  animal or vegetable waxes46 5.5 0 - 15 7.1 1.2
16 Preparations of meat, of fish or of crustaceans, molluscs or other
aquatic invertebrates31 30.6 0 - 65 27.3 0.5
17 Sugars and sugar confectionery 16 43.1 10 - 80 34.5 0.6
18 Cocoa and cocoa preparations 11 23.6 0 - 65 32.8 0.2
19 Preparations of cereals, flour, starch or milk;  pastrycooks'
products21 28.3 0 - 65 22.8 0.5
20 Preparations of vegetables, fruit, nuts or other parts of plants 46 45.1 0 - 80 17.8 0.4
21 Miscellaneous edible preparations 21 24.8 0 - 65 22.9 0.6
22 Beverages, spirits and vinegar 33 68.9 0 - 80 20.8 0.8
23 Residues and waste from the food industries;  prepared animal
fodder27 3.5 0 - 65 12.9 0.4
24 Tobacco and manufactured tobacco substitutes 9 75.0 65 - 80 7.5 0.2
25 Salt;  sulphur;  earths and stone; plastering materials, lime and
cement76 1.0 0 - 15 3.7 1.2
26 Ores, slag and ash 34 0.0 0 - 0 0.0 0.0
27 Mineral fuels, mineral oils and products of their distillation;
bituminous substances;  mineral waxes51 8.4 0 - 65 11.3 7.2
28 Inorganic chemicals;  organic or inorganic compounds of
precious metals, of rare-earth metals, of radioactive elements or
of isotopes188 0.0 0 0.0 0.6
29 Organic chemicals 319 0.0 0 - 10 0.6 0.4
30 Pharmaceutical products 29 5.0 5 - 5 0.0 1.3
Table AIII.1 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 90
HS code DescriptionNumber of
linesSimple
averageRangeStandard
deviationShare of
1999
imports
31 Fertilizers 26 12.7 0 - 15 5.5 0.3
32 Tanning or dyeing extracts;  tannins and their derivatives;  dyes,
pigments and other colouring matter;  paints and varnishes;
putty and other mastics;  inks54 16.5 0 - 80 26.6 0.9
33 Essential oils and resinoids;  perfumery, cosmetic or toilet
preparations soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial waxes, preparedwaxes, polishing or scouring preparations, candles and similar
articl.39 34.1 0 - 80 38.2 0.6
34 Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes,polishing or scouring preparations, candles and similar articles,
modelling pastes, 'dental waxes and dental preparations with a
basis25 38.4 0 - 80 38.3 0.3
35 Albuminoidal substances;  modified starches;  glues; enzymes 15 5.3 0 - 40 14.1 0.1
36 Explosives;  pyrotechnic products;  matches;  pyrophoric alloys;
certain combustible preparations10 72.0 0 - 80 25.3 0.0
37 Photographic or cinematographic goods 40 48.4 0 - 65 25.5 0.2
38 Miscellaneous chemical products 66 3.0 0 - 65 9.7 1.1
39 Plastics and articles thereof 136 19.7 0 - 80 22.4 2.4
40 Rubber and articles thereof 77 26.6 0 - 80 26.6 0.8
41 Raw hides and skins (other than furskins) and leather 34 0.0 0 0.0 0.1
42 Articles of leather;  saddlery and harness;  travel goods,
handbags and similar containers;  articles of animal gut (other
than silk-worm gut)22 74.3 10 - 80 16.9 0.1
43 Furskins and artificial fur;  manufactures thereof 18 13.3 0 - 80 30.7 0.0
44 Wood and articles of wood;  wood charcoal 72 11.3 0 - 80 25.1 1.2
45 Cork and articles of cork 8 16.3 0 - 40 20.0 0.0
46 Manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork6 53.3 40 - 80 20.7 0.0
47 Pulp of wood or of other fibrous cellulosic material;  recovered
(waste and scrap) paper and paperboard20 0.0 0 0.0 0.0
48 Paper and paperboard;  articles of paper pulp, of paper or of
paperboard119 27.3 0 - 80 33.9 1.8
49 Printed books, newspapers, pictures and other products of the
printing industry;  manuscripts, typescripts and plans28 20.5 0 - 80 35.1 0.5
50 Silk 10 0.0 0 0.0 0.2
51 Wool, fine or coarse animal hair;  horsehair yarn and woven
fabric37 0.0 0 0.0 1.6
52 Cotton 131 0.0 0 0.0 11.6
53 Other vegetable textile fibres;  paper yarn and woven fabrics of
paper yarn31 0.0 0 0.0 0.1
54 Man-made filaments 66 0.0 0 0.0 1.1
55 Man-made staple fibres 115 0.0 0 0.0 1.8
56 Wadding, felt and nonwovens;  special yarns;  twine, cordage,
ropes and cables and articles thereof39 20.0 0 - 80 27.1 0.1
57 Carpets and other textile floor coverings 23 80.0 80 - 80 0.0 0.1
58 Special woven fabrics;  tufted textile fabrics;  lace;  tapestries;
trimmings;  embroidery41 2.0 0 - 80 12.5 1.1
59 Impregnated, coated, covered or laminated textile fabrics;  textile
articles of a kind suitable for industrial use29 23.6 0 - 80 30.4 0.4
60 Knitted or crocheted fabrics 18 0.0 0 0.0 1.8
Table AIII.1 (cont'd)Mauritius WT/TPR/S/90
Page 91
HS code DescriptionNumber of
linesSimple
averageRangeStandard
deviationShare of
1999
imports
61 Articles of apparel and clothing accessories, knitted or crocheted 115 77.6 0 - 80 11.0 0.2
62 Articles of apparel and clothing accessories, not knitted or
crocheted131 72.7 0 - 80 23.2 0.5
63 Other made up textile articles;  sets;  worn clothing and worn
textile articles;  rags63 67.4 0 - 80 26.4 0.1
64 Footwear, gaiters and the like;  parts of such articles 33 68.0 0 - 360.2 61.9 0.3
65 Headgear and parts thereof 11 66.8 0 - 80 29.5 0.0
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips,
riding-crops and parts thereof7 33.6 0 - 65 32.6 0.0
67 Prepared feathers and down and articles made of feathers or of
down;  artificial flowers;  articles of human hair8 80.0 80 - 80 0.0 0.0
68 Articles of stone, plaster, cement, asbestos, mica or similar
materials62 24.3 0 - 80 21.1 0.3
69 Ceramic products 31 31.5 0 - 80 22.2 0.8
70 Glass and glassware 70 26.1 0 - 80 26.5 0.5
71 Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal, and articles
thereof;  imitation jewellery;  coin54 17.1 0 - 80 32.4 2.9
72 Iron and steel 226 15.4 0 - 65 18.2 1.5
73 Articles of iron or steel 154 31.9 0 - 80 20.9 1.6
74 Copper and articles thereof 61 12.1 0 - 80 17.4 0.1
75 Nickel and articles thereof 18 10.6 0 - 80 26.2 0.0
76 Aluminium and articles thereof 37 13.8 0 - 80 23.9 0.5
78 Lead and articles thereof 10 8.0 0 - 80 25.3 0.0
79 Zinc and articles thereof 10 8.0 0 - 80 25.3 0.0
80 Tin and articles thereof 8 10.0 0 - 80 28.3 0.0
81 Other base metals;  cermets;  articles thereof 36 0.0 0 0.0 0.0
82 Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal67 7.4 0 - 40 15.5 0.3
83 Miscellaneous articles of base metal 40 34.4 0 - 80 26.7 0.6
84 Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof524 7.4 0 - 65 17.7 11.5
85 Electrical machinery and equipment and parts thereof;  sound
recorders and reproducers, television image and sound recorders
and reproducers, and parts and accessories of such articles325 25.9 0 - 80 27.4 6.4
86 Railway or tramway locomotives, rolling-stock and parts thereof;
railway or tramway track fixtures and fittings and parts thereof;mechanical (including electro-mechanical) traffic signalling
equipment of all kinds24 4.8 0 - 5 1.0 0.0
87 Vehicles other than railway or tramway rolling-stock, and parts
and accessories thereof111 24.5 0 - 80 30.2 7.4
88 Aircraft, spacecraft, and parts thereof 16 13.8 0 - 40 16.9 4.9
89 Ships, boats and floating structures 17 24.1 0 - 80 32.7 0.1
90 Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus;  parts
and accessories thereof164 10.3 0 - 80 17.1 1.5
91 Clocks and watches and parts thereof 56 28.3 15 - 80 23.5 0.9
92 Musical instruments;  parts and accessories of such articles 23 0.0 0 0.0 0.0
Table AIII.1 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 92
HS code DescriptionNumber of
linesSimple
averageRangeStandard
deviationShare of
1999
imports
93 Arms and ammunition;  parts and accessories thereof 18 76.4 15 - 80 15.3 0.0
94 Furniture;  bedding, mattresses, mattress supports, cushions and
similar stuffed furnishings;  lamps and lighting fittings, notelsewhere specified or included;  illuminated signs, illuminated
name-plates and the like;  prefabricated buildings46 62.9 0 - 80 29.0 0.9
95 Toys, games and sports requisites;  parts and accessories thereof 46 22.8 0 - 80 25.1 0.2
96 Miscellaneous manufactured articles 57 39.7 0 - 80 34.6 0.7
97 Works of art, collectors' pieces and antiques 7 42.9 15 - 80 34.7 0.0
Source: WTO Secretariat estimates, based on data provided by the Mauritian authorities.Mauritius WT/TPR/S/90
Page 93
Table AIII.2
Excisable goods, locally manufactured or imported, 2000/01
HS Code DescriptionExcise duty on
imported items
(per cent)Excise duty on locally produced items
(Mau Rs or per cent)
2203.00 Beer made from malt 150 Mau Rs 11.00 per litre
2204.10 Sparkling wine 20 Mau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
- Other wine;  grape must with fermentation 
prevented or arrested by the addition of alcoholMau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
2204.21 Other wine in containers holding 2 litres or less 20 n.a.
2204.291 Other wine imported in bulk for bottling 15 Mau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
2204.292 Fortified wine n.a Mau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
2204.299 Other wine not imported in bulk for bottling n.a
2205.109 Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substancesn.a
- In containers holding 2 litres or less
- Other vermouth and wine of fresh grapes not in 
containers holding 2 litres or less20 n.a
2205.901 Other vermouth imported in bulk for bottling 15 n.a
- Other vermouth not imported in bulk for bottling
2205.909 Other fermented beverages (for example, cider, perry,
mead);  mixtures of fermented beverages and non-
alcoholic beverages, not elsewhere specified or
included20 n.a
2206.001 Fermented beverages imported in bulk for bottling 15 Mau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
2206.002 Fortified country liquor n.a Mau Rs 4.00 per litre or 30%
ad valorem, whichever is the higher
2206.004 Cider n.a 30%
2206.005 Perry n.a 30%
2206.009 Other fermented beverages not imported in bulk for
bottling20 30%
2207.10 Undenatured ethyl alcohol of an alcoholic strength by
volume of 80% vol. or higher;  ethyl alcohol and
other spirits, denatured, of any strength200 n.a
2207.102 Alcohol for use as input in the manufacture of
perfumed spirits or cosmeticsn.a. Mau Rs 5.50 per litre
2207.1099 Alcohol used for other purposes n.a. 94 cents per percentage vol. per litre
2207.20 Ethyl alcohol and other spirits, denatured, of any
strength200 n.a
2208.2011 Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol.;  spirits, liqueurs and
other spirituous beverages150 n.a
- Spirits obtained by distilling grape wine or grape 
marc
- Cognac imported in bulk for bottling 150 n.a.
2208.2019 Other:  brandy 200 n.a.
2208.2021 Brandy imported in bulk for bottling 150 Mau Rs 2.73 per percentage vol. per
litre
Table AIII.2 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 94
HS Code DescriptionExcise duty on
imported items
(per cent)Excise duty on locally produced items
(Mau Rs or per cent)
2208.2022 Blended brandy n.a Mau Rs 2.73 per percentage vol. per
litre
2208.2029 Other brandies not imported in bulk for bottling 200 n.a
2208.209 Other whiskies 200 n.a
2208.301 Whiskies imported in bulk for bottling 150 Mau Rs 4.68 per percentage vol. per
litre
2208.302 Blended whisky n.a Mau Rs 4.68 per percentage vol. per
litre
2208.309 Other whiskies 200 Mau Rs 4.68 per percentage vol. per
litre
2208.40 Rum and tafia 200 n.a
2208.50 Gin and Geneva 200 n.a
2208.60 Vodka 200 Mau Rs 2.73 per percentage vol. per
litre
2208.70 Liqueurs and cordials 200 n.a
- Other liqueurs and cordials 200 n.a
2208.401 Rum or matured rum n.a Mau Rs 1.22 per percentage vol. per
litre
2208.402 Local rum or matured local rum n.a Mau Rs 1.22 per percentage vol. per
litre
2208.409 Other n.a Mau Rs 1.72 per percentage vol. per
litre
2208.901 Eau de vie 200 Mau Rs 2.73 per percentage vol. per
litre
2208.501 Gin n.a Mau Rs 2.73 per percentage vol. per
litre
2208.502 Blended gin n.a Mau Rs 2.73 per percentage vol. per
litre
2208.503 Flavoured gin n.a Mau Rs 2.73 per percentage vol. per
litre
2208.509 Other n.a Mau Rs 2.73 per percentage vol. per
litre
2208.60 Vodka n.a Mau Rs 1.72 per percentage vol. per
litre
2208.701 Liqueurs n.a Mau Rs 2.73 per percentage vol. per
litre
2208.702 Cordials n.a Mau Rs 1.72 per percentage vol. per
litre
2208.901 Cane spirit n.a Mau Rs 2.73 per percentage vol. per
litre
2208.902 Aperitif n.a Mau Rs 1.72 per percentage vol. per
litre
2208.903 Compounded spirits made from local rum n.a Mau Rs 1.22 per percentage vol. per
litre
2208.904 Compounded spirits made from rum n.a Mau Rs 1.22 per percentage vol. per
litre
2208.905 Admixed spirits n.a Mau Rs 2.73 per percentage vol. per
litre
2208.909 Other eaux de vie 200 n.a
Table AIII.2 (cont'd)Mauritius WT/TPR/S/90
Page 95
HS Code DescriptionExcise duty on
imported items
(per cent)Excise duty on locally produced items
(Mau Rs or per cent)
2208.9091 Alcoholic beverages n.a Mau Rs 1.72 per percentage vol. per
litre
2208.9092 Liquor n.a Mau Rs 1.72 per percentage vol. per
litre
2208.9099 Other n.a Mau Rs 1.72 per percentage vol. per
litre
2402.10 Cigars, cheroots, cigarillos and cigarettes, of tobacco
or of tobacco substitutes270 0%
- Cigars, cheroots, cigarillos, containing tobacco 270 n.a
2402.20 Cigarettes containing tobacco 400 225%
2402.90 Other cigarettes not containing tobacco 400 n.a.
2402.901 Cigarettes n.a 225%
2403.10 Other manufactured tobacco and manufactured
tobacco substitutes;  "homogenized" or"reconstituted" tobacco;  tobacco extracts and
essences;  other smoking tobacco, whether or not
containing tobacco substitutes in any proportion230 0%
2403.91 "Homogenized" or "reconstituted" tobacco 230 0%
2403.99 Other 230 0%
2710.0011 Petroleum oils and oils obtained from bituminous
minerals, other than crude;  preparations not
elsewhere specified or included, containing by weight
70% or more of petroleum oils or of oils obtainedfrom bituminous minerals, these oils being the basic
constituents of the preparations150 150%
2710.0019 Other, excluding white spirit n.a 150%
- Motor spirit;  including aviation spirit
- Other aviation spirit 150 n.a
2710.002 - Spirit type jet fuel 150 150%
- Other light oils and preparations
2710.0039 Other 150 150%
2710.006 Gas oils 25 25%
8703.219 Motor cars and other motor vehicles principally
designed for the transport of persons, including
station wagons and racing cars; of a cylinder capacity
exceeding 1,000 cc but not exceeding 1,500 cc157a97%
- Other vehicles, with spark-ignition internal 
combustion reciprocating piston engine, excluding 
vehicles specially designed for travelling on snow, 
golf cars and similar vehicles, ambulances and 
hearses;
- Vehicles of a cylinder capacity not 
exceeding 1,000 cc
8703.219 Others 157a97%
8703.2291 Motor vehicles of a cylinder capacity not exceeding
1,250 cc157a97%
8703.2292 Motor vehicles of a cylinder capacity exceeding
1,250 cc but not exceeding 1,400 cc177a117%
8703.2299 Other vehicles 177a117%
8703.2391 Other motor vehicles of a cylinder capacity not
exceeding 2,000 cc217a157%
Table AIII.2 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 96
HS Code DescriptionExcise duty on
imported items
(per cent)Excise duty on locally produced items
(Mau Rs or per cent)
8703.2399 Other vehicles of a cylinder capacity exceeding
3,000 cc297a237%
8703.249 Other vehicles, with compression-ignition internal
combustion piston engine (diesel or semi-diesel),
excluding vehicles specially designed for travelling
on snow, golf cars and similar vehicles, ambulances
and hearses;297a237%
- Other vehicles of a cylinder capacity not exceeding
1,500 cc
8703.3191 Other vehicles of a cylinder capacity not exceeding
1,400 cc157a97%
Others
8703.3199 Of a cylinder capacity exceeding 1,500 cc but not
exceeding 2,500 ccn.a 97%
8703.3291 Vehicles of a cylinder capacity not exceeding 2000 cc 177a117%
8703.3299 Of a cylinder capacity exceeding 2,500 cc 217a157%
8703.332 Of a cylinder capacity not exceeding 3000 cc 217a157%
8703.339 Motor vehicles for the transport of goods;  other
vehicles with compression-ignition internal
combustion piston engine (diesel or semi-diesel),excluding dumpers, trucks of pick up type, lorries and
vans, and their chassis fitted with engines and cabins
only297a237%
8704.2191 Of a cylinder capacity not exceeding 1,500 cc 157a97%
8704.2192 Of a cylinder capacity exceeding 1,500 cc but not
exceeding 2000 cc177a117%
8704.2193 Of a cylinder capacity exceeding 2000 cc but not
exceeding 3000 cc217a157%
8704.2199 Other with spark-ignition internal combustion piston
engine, excluding dumpers, trucks of pick up type,
lorries and vans, and their chassis fitted with enginesand cabins only.  GVW not exceeding 5 tonnes.297a237%
8704.3191 Of a cylinder capacity not exceeding 1,250 cc 157a97%
8704.3192 Of a cylinder capacity exceeding 1,250 cc but not
exceeding 1,500 cc177a117%
8704.3193 Of a cylinder capacity exceeding 1,500 cc but not
exceeding 2,000 cc217a157%
8704.3199 Others 297a237%
n.a Not applicable.
a Excise duties are reduced by 60 percentage points on imports from "scheduled" territories.
Source: Information provided by the Mauritian authorities.Mauritius WT/TPR/S/90
Page 97
Table AIII.3
Controlled imports, as at May 2001
HS Code Description
General goods
03.02;  03.03;  03.04 Chilled or frozen fish
03.05 Salted fish
04.01 Milk (fresh/liquid)
07.01 Potatoes (in all forms) including seed
0703.10 Onions and shallots
0703.20 Garlic
0708.20 Beans
0708.90 Other broad beans
0805.10 Oranges
0805.20 Tangerines, mandarines
0805.30 Lemons and limes
0805.40 Grapefruit
0904 to 0910 Spices
10.06 Rice
11.01 Wheat or meslin flour
1202 Groundnut
12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in pharmacy, fresh or
dried, whether or not cut, crushed or powdered
15.07 Soyabean oil and its fractions, whether or not refined, but not chemically modified
15.11 Palm oil and its fractions, whether or not refined, but not chemically modified
15.12 Sunflower seed, safflower or cotton seed oil and their fractions, whether or not refined, but not
chemically modified
1513.11;  1513.19 Coconut oil (copra) and its fractions, whether or not refined, but not chemically modified
15.14 Rape, colza or mustard oil and their fractions whether or not refined but not chemically modified
1515.21 Maize (corn) oil and its fractions (crude)
1515.29 Maize (corn) oil and its fractions (other)
15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidonised, whether or not refined, but not further prepared
15.17 Margarine edible mixtures or preparations of animal  or vegetable fats or oils or of fractions of different
fats or oils of chapter 15, other than edible fats or oils or their fractions of Heading No. 15.16
15.18 Animal or vegetable fats and oils and their fractions boiled, oxidised, dehydrated, sulphurised, blown,
polymerised by heat in vacuum or in inert gas or otherwise chemically modified
17.02 Artificial sweeteners
1901.10;  1905.401;  1904.01 Infant formulas
21.06 Nutrient supplements
21.06 Dietary foods
2106.902 Bakery additives
2125.01 Salt
2523.21;  2523.29 Portland cement
27.09 Petroleum oils and oils obtained from bituminous minerals crude
27.10 Petroleum oils and oils obtained from bituminous minerals other than crude
Chapter 30 Pharmaceutical products, Ayurvedic and other traditional medicines
3006.20;  3006.30;  3038.22 Diagnostic materials of biological origin
3604.10 Fireworks (including fireworks commonly known as "pétards")
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators,
disinfectants and similar products, put up in forms or packings for retail sale or as preparations orarticles (for example, sulphur treated bands, wicks and candles and fly-paper)
3917.21;  3917.22;  3917.23 PVC pipes
39.26 Plastic feeding bottles
3926.909;  4014.90 Teats and soothers
6506.101 Motor cyclists' helmets (crash helmets)
Table AIII.3 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 98
HS Code Description
71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder
form
7112.10 Waste and scrap of gold including metal clad with gold but excluding sweepings containing other
precious metals
Falling under Chapter 72 Corrugated iron sheets excluding of a type commonly known as "Tole Canadien"
8417.20;  8438.10;  8485.14 Bakery and pastry equipments
84.23 Weighing machinery
90.16 Balances
85.16.10 Electric water heaters and immersion heaters and parts thereof
85.44 Electric cable insulated with plastic materials;  armoured electric cables
87.02 Public transport type, passenger motor vehicles, bus
8706.001 Bus chassis fitted with engines
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of
persons or goods
89.02 Fishing vessels, factory ships and other vessels for processing or preserving fishery products
89.04 Tugs and pusher craft
90.17 Instruments for measuring length, for use in the hand (for example measuring rods and tapes)
9018.31 Syringes with or without needles
9018.39 Sutures and ligatures
9603.10 Brooms
9613.10 Pocket lighters, gas fuelled non-refillable
Falling under the following
Chapters:  13, 21, 28, 32, 33,
35 and 38Food additives (preservatives, colouring substance, flavouring substance flavour enhancers)
Unspecified Second-hand (used/reconditioned) motor vehicles
Unspecified Second-hand motor vehicle parts and accessories
Unspecified Other used, scrapped and second-hand goods
2912.12 Acetaldehyde
2924.29 Acetaminophen
2926.90 Acetonitrile
2912.19 Acrolein
2915.24 Acetin Anhydride
2915.96 Acetyl Chloride
2916.11 Acrylic Acid
2926.10 Acerylonitrile
2814.10 Ammonia
2922.29 4-Amino Diphenyl
2921.41 Aminobenzene
2927.00 Aminoazotoluene
2921.41 Aniline
2811.29 Arsenic
2524.00 Asbestos excluding crocidolite (blue asbestos)
2925.10 Auramine
2617.10;  8110.00 Antimony
2902.02 Benzene
2902.90 Benzo Anthracene
2902.90 Benzo Fluoranthene
2902.90 Benzopyrene
2921.59 Benzidine
2916.31 Benzoic acid
2903.59 Benzotrichloride
2617.90;  8112.11;  8112.19 Beryllium
2932 Beta-Propiolactone
2903.51 BHC-ALPHA, Gamma, Beta, Deta
2909.19 Bis (2 Chloromethyl) Ether
2909.19 Bis (Chloromethyl) Ether
Table AIII.3 (cont'd)Mauritius WT/TPR/S/90
Page 99
HS Code Description
2917.34 Bis (2 Ethylihexy) Phthalate
2903.40 Bromodichloromethane
2903.40.52 Bromochlorodifluoromethane (Halon 1211)
2903.30 Bromoform
2993.40.61 Bromotrifluoromethane (Halon 1301)
2914.50 2 Butanone
8107.00 Cadmium
2933.59 Carbon Disulfide
2903.14 Carbon Tetrachloride
2903.61 Chlorobenzene
2903.69 Chloroditromomethane
2903.13 Chloroform
2903.11 Chloromethane
2904.90 Chloropicrin
2903.59 Chlordane
2903.40.42 Chlorodifluoromethane (HCFC 22)
3823.9.41 Chloropentafluoroethane/chlorodifluoromethane (R502)
2903.40.39 Chloropentafluoroethane (R115)
2903.45 Chlorotrifluoromethane (R13)
2610.00;  8112.20 Chromium
2902.90 Chrysene
2603.00 Copper
2851.00 Cyanamide
2927.00 Diazomethane
2903.40 1, 2 Dibromo-3-Chloropropane (DBCP)
2903.40.71 Dibromotetrafluoroethane (Halon 2402)
2903.40.12 Dichlorodifluoromethane (R12)
2903.40.32 Dichlorotetrafluoroethane (R114)
2903.40.45 2, 2 Dichloro-1, 1, 1-Trifluoroethane
2910.90 1, 2, 3, 4 - Diepoxy Butane
2902.90 Dibenzo (a) (h) Anthracene
2903.61 1, 4 - Dichlorobenzene
2910.90 Dieldrinaldrin
2903.19 1, 1 Dichloroethene
2903.15 1, 2 Dichloroethene
2903.40.45 2, 2 - Dichloro-1, 1, 1-Trifluoroethane (HCFC 123)
2908.90 2, 4 Dintirophenol
2917.34 Diethyl Phthalate, Diethyl Sulfate, Dimethyl Sulfate
2903.61 1, 2, 2 Dichlorobenzene
2908.10 2, 4 Dimethylphenol
2932.90 1, 4 Dioxane
2917.34 Dimethyl Phthalate
2922.19 4 Dimethyylamino Benzene
2908.19 Dimethylnitrosamine
2903.10 4, 6 Dinitro 2 Methylphenol
2908.61 1, 3 Dichlorobenzene
2921.59 3, 3 Dichlorobenzidine
2903.15 1, 2 Dichloroethane
2904.20 2, 4 Dinitortoluene 24 Diaminotoluene
2903.15 1.1. Dichloroethane
2917.31 Di-N-Butyl Phthalate
2928.00 1-1, Dimethyl Hydrazine
2928.00 122-Diphenylhydrazine
2904.20 2, 6 Dinitrotoluene
Table AIII.3 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 100
HS Code Description
2908.10 2, 4 Dichlorophenol
2910.30 Epchlorohydrin
2902.60 Ethylbenzene
2904.10 Ethylmethyl Sulfonate
2903.30 Ethylene Dibromide
2930.90 Ethylene Thiourea
2902.90 Fluoranthene
2912.11 Formaldehyde
2910.90 Gudrin Aldehyde Endrin
2910.90 Heptachlor Haptachlor Epoxide
2903.62 Hexachlorobenzene
2931.00 Hexachlorobutadiene
2811.19 Hydrogen Sulfide
2903.19 Hexachloroethane
2806.10 Hydrogen Chloride
2825.10 Hydrazine
2902.90 Undenol (1, 2, 3-cd) Pyrene
2914.29 Isophorone
2607.00;  Chap. 78 Lead
3204 Magenta
2805.40 Mercury
2916 Methacrylic Acid
2909.60 Methyl Ethyl Ketone
2903.30 Methyl Bromide
2903.12 Methylene Chloride
2909.19 Methyl Chloromethyl Ether
2924.10 Methyl Nitrosourea
2921.59 Methylene Bis-O-Chloraniline
2905.50 Methyl Methane Sulphonate
2902.90 Naphtalene
2941.29 Napthylamine (Alpha, Beta)
2604.00;  Chap 75 Nickel
2903.19 N-Nutyl Chloride
2904.20 Nitrobenzene
2904.20 4-Nitrodiphenyl
2908.90 2 Nitrophenol
2921.19 N-Notrosodimethylamine
2921.19 N-Nitrosodi-n-Propylamine
2921.19 N-Nitrosodiphenylamine
2921.59 N-N- Diacetylbenzidine
2910.90 Oxirane
2908.10 P-Chloro-N-Cresol
2924.29 P-Chloroanline
2932.90 P-Dioxin
2921.51 P-Phenylenediamine
2908.16 Pentachlorophenol
2914.41 2-Pentanone, 4-Methyl
2902.90 Phenanthrene
2907.11 Phenol
2907.19 Phenol, 2-Methyl
2930.90 1, 3 Propane Sultone
2904.20 2-Nitropropane
2925.20 Propylenimine
2505.10;  2506 Quarts
2804.90 Selenium
Table AIII.3 (cont'd)Mauritius WT/TPR/S/90
Page 101
HS Code Description
2616.90;  7106 Silver
2902.50 Styrene
2903.19 1.1.2.2 Tetrachloroethane
2903.19 Tetrachloroethen
2903.14.00 Tetrachloromethane (Carbon Tetrachloride)
8112.91;  8112.99 Thallium
2930.90 Thioacetamide
2930.90 Thiourea, Tremolite
2903.15 122 – Trans Dichloroethane
2933.39 Trichloracetic Acid 2908.10, 2, 4, 6 Trichlorophenol
2903.69 1, 2, 4 Trichlorobenzene
2903.19.01 1, 1, 1 - Trichloroethane (Methylchloroform)
2903.19 1, 1, 2 - Trichloroethene
2903.22 Trichloroethene
2903.40 Trichlorofluoromethane (R11)
2903.40.22 Trichlorotrifluoromethane (R113)
2902.30 Toluene
2921.43 O - Toluidine
2902 Total Xylenes, Toxaphene
2924.16 Urethane
2903.62 U, U - DDE, DDT, DDD
2903.62 Vinyl Chloride
2902.10 Polyvinyl Chloride
2902.19 4 – Vinyl Cyclohexene
Chap. 79 Zinc
27.10;  34.03 Cutting oils – cutting fluids
2939.29 Hydroquinine
Source: Information provided by the Mauritian authorities.WT/TPR/S/90 Trade Policy Review
Page 102
Table AIII.4
Incentive schemes, as at May 2001
Name of scheme Objectives Access criteria Incentives
Export Enterprise Scheme Promotion of export oriented
enterprises.All manufactured goods for exports. No customs duty or VAT on raw
materials and equipment,
Produce of deep sea fishing
(including fresh or frozen fish).Corporate tax of 15%,
No tax on dividends,
Printing and publishing as well as
associated operations.No capital gains tax,
Free repatriation of profits,
Information technology activities. dividends and capital,
60% remission of customs
Agro industriesExport-oriented enterprises.duties on buses of 15-25 seats
used for the transport of workers,
Exemption from payment of half thenormal registration free on purchaseof land and buildings by newindustrial enterprises,
50% relief on personal income taxfor two expatriate staff.
Pioneer Status EnterpriseSchemeThe scheme is aimed at encouraging
transfer of technology and creation ofnew support industries for high valueadded sector, development of prioritysectors and pioneer services;  andallowing operators to export and sellservices on local market.Activities involving technology and
skills above average existing inMauritius and likely to enhanceindustrial and technologicaldevelopment,Applicant companies may comeunder one of three broad categories:No customs duty or VAT on
scheduled equipment or materials,15% corporate tax,No tax on dividends,Free repatriation of profits,dividends and capital.
(a)  new technology, (b)  support
industries and (c)  service
industries.
The Pioneer Financial ServicesSchemePromotion of specialized financial
institutions providing new servicesand products such as foreign currencyand portfolio management, optionsand futures instruments, factoring andactuarial services but excludes anyactivity falling under the Banking Act.
Facilitation of the transfer of know-
how so as to develop and build uplocal expertise in these highlysophisticated activities.Companies providing one or more
of the pioneer financial services andhaving a minimum paid up capitalof Rs 200,000. The Certificate isvalid for a period of 5 years as fromthe date on which the companiesstart their operations.Corporate tax at 15%,
Customs duty concession onimportation of equipment on suchterms and conditions as may beapproved,Expatriate staff benefits from: 50%reduction of income tax liability,
customs duty free purchase of car
not exceeding 1850 cc (limited to 2members of the staff) and customsduty free purchase of householdeffects as may be approved.
Strategic Local EnterpriseSchemeThis scheme is targeted towards local
manufacturing enterprises contributingto the economic, industrial and
technological development.Local industry manufacturing for
the local market and engaged in anactivity likely to promote and
enhance the economic, industrial
and technological development ofMauritius.15% corporate tax,
No tax on dividends.
Modernization and ExpansionSchemeThe scheme is aimed at accelerating
modernization, expansion anddiversification of existingmanufacturing enterprises throughinvestments into automation,improved technology, computerization
and pollution control technology.Investment in productive machinery
and equipment such as automationequipment and processes andcomputer applications to industrialdesign, manufacture andmaintenance (CAD/CAM).Investment in anti-pollution andenvironment protection technologyto be made within two years of dateof issue of certificate.No customs duty on productionequipment,Income tax credit of 10% (spreadover three years) of investment innew plant and machinery, providedat least Mau Rs 10 million are spentand this occurs within two years ofdate of issue of certificate.  (This isin addition to existing capitalallowances, which amount to 125%
of capital expenditures.)
Enterprises incurring expenditure onanti-pollution machinery or plantbenefit from a further incentive, i.e.an initial allowance of 80% insteadof the normal 50%.
Table AIII.4 (cont'd)Mauritius WT/TPR/S/90
Page 103
Name of scheme Objectives Access criteria Incentives
Industrial Building Scheme The scheme is aimed at encouraging
the construction of industrial buildingswith floor space exceeding 1,000 m
2.15% corporate tax
No tax on dividends,Registration dues for land purchase:50% exemption,
There is also a non-fiscalConstruction for letting purposes of
industrial buildings or levelsthereof, provided floor space is atleast 1000 square metres.
Special conditions:  the applicant
can only be a company intending toerect an industrial building to be letto the holder of a certificate (otherthan an industrial buildingenterprise certificate) issued underthis Act or to an enterprise engagedin the manufacturing or processingof goods or materials except themilling of sugar.incentive, namely the disapplication
of the Landlord and Tenant Act, i.e.
rent control.
Small and Medium Enterprises
SchemeThe scheme promotes the
development, integration of SME inthe industrial landscape.  It applies toenterprises with production equipmentnot exceeding Mau Rs 10 million.Any manufacturing activity,
including repair, packing andassembly of inputs into finished orsemi-finished goods, provided theaggregate CIF value of productionequipment does not exceed Mau Rs
10 million.No customs duty on production
equipment,15% corporate tax,Concessionary loan schemes inorder to facilitate access to finance.
Technology Diffusion Scheme(TDS)
aThe scheme is designed to offset theinitial costs to the private sector ofacquiring technology support servicesto improve productivity, productquality, design or manufacturingresponse time.All firms, primarily in
manufacturing and services.  Costsare to be shared equally by theGovernment (though a grant underthe European Development Fund)and the private sectorGrants will average US$10,000,
with a maximum of US$100,000per firm.
Industrial and VocationalTraining Board (IVTB)Technical and vocational training. All firms, mainly in textiles,
electronics, jewellery, footwear,hotel and catering, printing andinformation technology.  Costs areshared by the Government and theprivate sector.75% of approved training costs are
reimbursed, part of it directly fromIVTB and the rest through tax
deductions
.b
The IVTB is funded through a
training levy paid by employers setat 1% of the payroll through theNational Pension Fund.
Export Service Zone This scheme encourages the
development of marketing servicesand expertise in support ofmanufacturing sector.  Other activities:translation works, consultancyservices.Export oriented service companies,
such as – accountancy, law,medicine, international marketing,quality testing, pre-shipmentservices, civil engineering,management consultancy, re-insurance, entrepôt trade,transhipment.15% corporate tax, exemption from
payment of income tax ondividends,No customs duty on officeequipment.
Offshore Business This scheme's aims are accelerating
development in this sector.Conduct of business with non-
residents and in currencies other
than the Mauritian RupeeActivities include:  offshorebankingOffshore insurance business,Offshore funds management,International financial services,Operational headquarters,International consultancy services,Shipping and ship management,Aircraft financing and leasing,International licensing andfranchising,
Offshore pension funds,
International trading and assetsmanagement,International employment services,Any other activity approved byMOBA Authority.15% corporate tax,
Free repatriation of profits,
Complete freedom fromexchange control,Concessionary personal incometax for expatriate staff,Complete exemption from taxes onimported office equipment,Complete exemption from importduties on cars andhousehold equipment for twoexpatriate staff per company,No withholding tax on interestpayable on deposits raised from
non-residents by offshore banks,
No withholding tax on dividendsand benefits payable by offshoreentities, no estate duty orinheritance of share in an offshoreentity, no capital gain tax,No withholding tax on royalties.
Table AIII.4 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 104
Name of scheme Objectives Access criteria Incentives
Freeport The objective is to convert Mauritius
into a major regional distribution,transhipment and marketing centrethrough development of international
trade.Warehousing,
Breaking bulk,Sorting, grading, cleaning andmixing,
Packing and repackaging,
Minor processing and simple
assembly,
Paper and commission trade,
Transhipment facilities,Sea air activities,
Mail order business,
Telemarketing,E-commerce,
Cold storage activities.No corporate tax,Dividends non taxable,Complete exemption from paymentof customs duty and VAT on:  all
machinery, equipment and materials
imported into a freeport zone forexclusive use in the freeport;  allgoods destined for re-export.Reduced port handling chargesfor all goods destined for re-export.Free repatriation of profits.100% foreign ownership.No exchange control.Access to offshore bankingfacilities.Paper and commission trade.
The opportunity to sell a percentage
of goods on the local market.
Stock Exchange The Mauritius Stock Exchange, one of
the most modern in sub-Saharan
Africa is accessible to foreigninvestors.  There is no restriction forrepatriation of capital, dividends andinterest... 15% corporate tax for approved
investment institutions,
Dividends received from listedcompanies or subsidiaries areexempt from income tax,Depending on the entity, interestreceived on bonds/debentures listedon the Stock Exchange, and gains orprofits derived from the sale of unitsor of securities quoted on theOfficial List of the Stock Exchangeare exempted from income tax,Companies buying newly-issuedshares of a listed company are
allowed to tax credit of 10% (by
way of deduction from their incometax payable for that income year andfor each of the 2 subsequent incomeyears) on total amount of sharespurchased in cash; deductionsshould not exceed Rs 300,000 inany income year; the aggregateamount of tax credit is limited to theamount that will not reduce the taxliability of the company to less than15% of the chargeable income,Individuals contributing to
Investment Clubs or to new shares
issued by listed companies candeduct from their net income 40%of the amount invested during theincome period or Rs 75,000,whichever the lesser; where in anincome year, the 40% of the netamount invested exceeds Rs 75,000,the excess can be deducted in thefollowing two succeeding incomeyears.
Agriculture DevelopmentScheme (ADS)This scheme aims at consolidating the
base of agricultural sector and includessupport to derocking, mechanicalharvesting, food processing projectsand use of bagasse in energyproduction...
15% corporate tax,
Exemption from payment of income
tax on dividends,
Free repatriation of capital, profits,and dividends,Complete exemption from paymentof customs duty onmachinery, equipment and spareparts,Exemption from payment of 50% ofthe normal registration fee on landand buildings purchased by the newenterprise.
Table AIII.4 (cont'd)Mauritius WT/TPR/S/90
Page 105
Name of scheme Objectives Access criteria Incentives
Hotel Management Scheme The Tourism and Leisure
Development Incentives has two mainschemes promoting tourism-relatedand leisure development projects for
developments of hotels and hotels
management... 15% corporate tax,
Tax free dividends for ten years,Free repatriation of profits,dividends and capital subject to
original investment being
received "A" status from the Bankof Mauritius,Term loans and overdraft atpreferential rates.
Hotel Development Scheme Hotel Development Certificates are
granted to investors for hotel projectsin Mauritius and Rodrigues... 15% corporate tax,
Tax free dividends for ten years,Exemption of customs duty on.
importation of equipment as per theapproved list,
Free repatriation of profits,
dividends and capital subject to
original investment being received"A" status from the Bank ofMauritius,
Term loans and overdraft atpreferential rates.
Regional Headquarters Scheme This scheme is aimed at favouring the
establishment of companies wishing toprovide headquarters services torelated corporations in countries of theregion.Provision of headquarters services
to related corporations in countriesof the region, such as administrationand management, business planningand co-ordination, procurement ofraw materials and components,corporate finance advisory services,
logistic services, training, marketing
and sales, R&D services andproduct development and any otherrelated services.Ten year tax holiday on foreign-
sourced income and a 15%corporate tax thereafter,Tax-free dividends,Duty-free import of office furniture,equipment and personal belongingsof expatriate employees,
Duty-free import of a maximum of
two cars for expatriate staff,Concessionary personal income taxfor two expatriates and non-
resident Mauritian employees forthe first four years of employment,Other incentives on a case to casebasis.
Permanent Residence Scheme
(PRS)The PRS is an added incentive granted
to eligible businessmen, to encourage
them to invest in the Mauritianeconomy.Grant of permanent resident status
to:
(a) Foreign investor,(b) Spouse of investor,
(c) Child, stepchild or lawfully 
adopted child under the age of 18,
(d) The immediate wholly 
dependent next of kin (up to a maximum of three) of investor who is single and without children,
(e) Any child or next of kin ofInvestment of a minimum ofUS$500,000 in any qualifyingbusiness activity,Qualifying business activitiesincludes manufacturing, tourism,
financial services, agro-
industry/agriculture, fishing andmarine resources, and operationalheadquarters of multinationalcompanies, freeport operations, IT,concession projects, and filmproduction.Investment of the same amount in aspecial Permanent ResidentInvestment Fund established by theMinistry of Finance for the purpose.foreign investor or of his 
spouse (other than those 
specified in c and d above), provided that a deposit of US$100,000 is made in respect of each such person,
(f) An investor may purchase 
an immovable property (not on coastal land with sea frontage) of a value up to 20% of the original investment made in the qualifying activity,
(g) The foreign investor who 
has permanent resident status may apply for Mauritian citizenship according to the Mauritian Citizenship Act (1968).
.. Not available.
a The TDS is managed by a private contractor.
b Direct reimbursement ranges from 17% of costs to 64% for EPZ companies.
Source: Board of Investment (2000), Expanding your Investment Opportunities , Port-Louis.WT/TPR/S/90 Trade Policy Review
Page 106
Table AIV.1
MFN tariff statistics by ISIC categories, 2001
Code DescriptionNumber of
linesSimple
averageRangeStandard
deviation1999 imports
(US$ million)
TOTAL 5,499 19.9 0 - 360.2 29.0 2,248
1 Agriculture, hunting, forestry & fishing 313 14.0 0 - 80 17.7 91
11 Agriculture and hunting 230 15.7 0 - 80 18.0 86
1110 Agricultural and livestock production 230 15.7 0 - 80 18.0 86
12 Forestry and logging 27 0.0 0 0.0 3
1210 Forestry 19 0.0 0 0.0 1
1220 Logging 8 0.0 0 0.0 2
13 Fishing 56 13.8 0 - 40 18.0 2
130 Fishing 56 13.8 0 - 40 18.0 2
1301 Ocean and coastal fishing 45 13.2 0 - 40 17.8 2
1302 Fishing n.e.c. 11 15.9 0 - 40 19.6 0
2 Mining and quarrying 107 1.0 0 - 15 3.7 46
21 Coal mining 4 15.0 15 0.0 5
2100 Coal mining 4 15.0 15 0.0 5
22 Crude petroleum and natural gas production 3 0.0 0 0.0 0
2200 Crude petroleum and natural gas production 3 0.0 0 0.0 0
23 Metal ore mining 23 0.0 0 0.0 0
230 Metal ore mining 23 0.0 0 0.0 0
2301 Mining of iron ores 2 0.0 0 0.0 0
2302 Non-ferrous ore mining 21 0.0 0 0.0 0
29 Other mining 77 0.6 0 - 15 2.9 41
290 Other mining 77 0.6 0 - 15 2.9 41
2901 Mining of feldspar 35 0.0 0 0.0 1
2902 Mining of fertilizer and chemical minerals 12 0.0 0 0.0 0
2903 Salt mining 3 10.0 0 - 15 8.7 1
2909 Mining and quarrying n.e.s. 27 0.6 0 - 15 2.9 39
3 Manufacturing 5,079 20.6 0 - 360.2 29.6 2,112
3 - 31 - Manufacturing (excluding food processing) 4,598 20.2 0 - 360.2 29.8 1,868
31 Manufacture of food, beverages and tobacco 481 24.7 0 - 80 27.8 244
311 Food products 378 21.2 0 - 80 25.4 201
3111 Meat products 83 26.0 0 - 80 30.9 25
3112 Dairy products 22 13.2 0 - 65 22.0 41
3113 Fruit and vegetable canning 89 29.2 0 - 80 22.3 18
3114 Fish products 60 12.8 0 - 65 21.8 29
3115 Manufacture of oil and fats (veg. and animal) 54 4.3 0 - 15 6.7 34
3116 Grain mill products 38 15.3 0 - 40 8.2 33
3117 Manufacture of bakery products 12 37.5 0 - 65 25.0 6
3118 Sugar products 7 68.6 0 - 80 30.2 9
3119 Cocoa and chocolate confectionery 13 35.0 0 - 65 33.7 6
312 Other food products and animal feeds 62 18.5 0 - 65 19.9 21
3121 Other food products 53 19.7 0 - 65 19.7 19
3122 Manufacture of animal feeds 9 11.7 0 - 65 21.1 2
Table AIV.1 (cont'd)Mauritius WT/TPR/S/90
Page 107
Code DescriptionNumber of
linesSimple
averageRangeStandard
deviation1999 imports
(US$ million)
313 Beverages 35 63.7 0 - 80 26.9 19
3131 Distillation of spirits and alcohol production 15 80.0 80 0.0 7
3132 Manufacture of wines 12 62.9 0 - 80 30.1 9
3133 Manufacture of malt liquors and malt 3 33.3 10 - 80 40.4 2
3134 Soft drinks and mineral waters 5 35.0 15 - 40 11.2 1
314 Tobacco manufacturing 6 80.0 80 0.0 3
3140 Tobacco products 6 80.0 80 0.0 3
32 Textile, wearing apparel and leather industries 913 33.0 0 - 360.2 39.9 458
321 Textiles 698 23.9 0 - 80 35.5 433
3211 Textile spinning, weaving and finishing 408 0.8 0 - 80 7.9 370
3212 Made-up textile goods except wearing apparel 69 59.5 0 - 80 31.1 4
3213 Knitted and crocheted fabrics 133 67.1 0 - 80 28.5 45
3214 Carpets and rugs 23 80.0 80 0.0 2
3215 Cordage, rope, etc. 13 33.8 0 - 40 15.0 1
3219 Textiles n.e.c. 52 19.7 0 - 80 30.7 11
322 Manufacture of wearing apparel, except
footwear147 70.9 0 - 80 24.8 14
3220 Clothing except footwear 147 70.9 0 - 80 24.8 14
323 Leather products, except footwear and wearing
apparel48 33.0 0 - 80 39.5 6
3231 Tanning and dressing of leather 22 0.0 0 0.0 3
3232 Fur dressing and dying 9 26.7 0 - 80 40.0 0
3233 Leather products except footwear 17 79.1 65 - 80 3.6 3
324 Footwear, except vulcanized rubber or plastic
footwear20 73.5 0 - 360.2 75.0 6
3240 Footwear (ex. rubber and plastic) 20 73.5 0 - 360.2 75.0 6
33 Wood and wood products, including furniture 93 33.0 0 - 80 36.0 32
331 Wood and wood products, except furniture 69 18.3 0 - 80 28.4 23
3311 Sawmills and woodmills 41 11.2 0 - 80 26.8 21
3312 Wooden case containers and cane ware 8 40.0 0 - 80 30.2 0
3319 Wood and cork products 20 24.0 0 - 80 26.6 1
332 Manuf. of furniture & fixtures, except
primarily of metal24 75.4 0 - 80 16.6 10
3320 Furniture and fixtures (mainly non-metallic) 24 75.4 0 - 80 16.6 10
34 Paper, paper products, printing and publishing 162 20.3 0 - 80 32.2 52
341 Paper products 124 15.8 0 - 80 28.3 37
3411 Pulp, paper and paperboard 78 7.2 0 - 80 22.1 21
3412 Containers, paperboxes, paperboard 10 28.0 0 - 80 27.0 3
3419 Articles n.e.s.(stationery) 36 31.1 0 - 80 33.3 13
342 Printing and publishing and allied industries 38 35.1 0 - 80 39.4 15
3420 Printing and publishing 38 35.1 0 - 80 39.4 15
35 Chemicals, petroleum, coal, rubber, plastics 1,094 12.2 0 - 94.3 23.9 360
351 Industrial chemicals 691 3.0 0 - 65 9.6 88
3511 Basic industrial chemicals 523 0.4 0 - 20 2.4 42
3512 Fertilizers and pesticides 33 14.7 0 - 65 10.7 15
3513 Synthetic resins, plastic materials except glass 135 10.4 0 - 40 17.4 31
352 Other chemicals, incl. pharm. 267 24.9 0 - 80 33.4 73
Table AIV.1 (cont'd)WT/TPR/S/90 Trade Policy Review
Page 108
Code DescriptionNumber of
linesSimple
averageRangeStandard
deviation1999 imports
(US$ million)
3521 Paints, varnishes and lacquers 24 33.3 0 - 80 32.7 3
3522 Drugs and medicines 87 1.4 0 - 5 2.2 29
3523 Soaps 32 56.3 0 - 80 35.0 16
3529 Other chemicals n.e.s. 124 31.7 0 - 80 34.5 26
353 Petroleum refineries 26 9.8 0 - 65 14.4 156
3530 Petroleum refineries 26 9.8 0 - 65 14.4 156
354 Manuf. of miscellaneous petroleum & coal
products13 15.4 0 - 40 12.2 2
3540 Petroleum and coal products 13 15.4 0 - 40 12.2 2
355 Rubber products 68 42.0 0 - 94.3 28.5 18
3551 Tyre and tube industries 14 30.7 30 - 40 2.7 10
3559 Rubber products n.e.s. 54 45.0 0 - 94.3 31.3 7
356 Manufacture of plastic products n.e.s. 29 42.8 0 - 80 24.1 22
3560 Plastic products n.e.s. 29 42.8 0 - 80 24.1 22
36 Non-metallic mineral products except of petrol.
& coal180 24.9 0 - 80 24.3 60
361 Pottery and china 17 37.6 0 - 80 29.4 4
3610 Pottery and china 17 37.6 0 - 80 29.4 4
362 Manufacture of glass and glass products 69 26.3 0 - 80 26.7 11
3620 Glass and glass products 69 26.3 0 - 80 26.7 11
369 Other non-metallic mineral products 94 21.6 0 - 80 20.7 44
3691 Structural clay products 17 27.4 0 - 40 14.3 15
3692 Cement, lime and plaster 8 5.6 0 - 15 7.8 24
3699 Non-metallic mineral products 69 22.1 0 - 80 22.2 6
37 Basic metal industries 445 12.0 0 - 80 17.3 59
371 Iron and steel basic industries 281 17.9 0 - 65 18.8 42
3710 Iron and steel products 281 17.9 0 - 65 18.8 42
372 Non-ferrous metal basic industries 164 1.9 0 - 80 7.1 17
3720 Non-ferrous metal basic industries 164 1.9 0 - 80 7.1 17
38 Fabricated metal products, machinery &
equipment1,482 17.5 0 - 80 24.9 793
381 Fabricated metal products, except machinery &
equip.235 25.1 0 - 80 25.0 56
3811 Manufacture of cutlery and hardware 73 13.3 0 - 65 18.7 11
3812 Metal furniture and fixtures 11 54.1 5 - 80 29.8 3
3813 Structural metal products 23 22.2 0 - 80 28.6 17
3819 Fabricated metal prod. except mach. & equip.
n.e.c.128 29.8 0 - 80 23.9 25
382 Non-electrical machinery incl. computers 514 8.5 0 - 80 19.7 237
3821 Engines and turbines 12 0.0 0 0.0 7
3822 Agricultural machinery 14 1.8 0 - 15 4.2 4
3823 Metal and woodworking machinery 110 0.0 0 0.0 9
3824 Special industrial machinery 144 0.3 0 - 15 2.2 65
3825 Office machinery 39 8.1 0 - 15 7.6 41
3829 Non-electrical machinery and equipment, n.e.s. 195 20.5 0 - 80 27.8 110
383 Electrical machinery apparatus, appliances &
supplies323 26.4 0 - 80 27.5 146
Table AIV.1 (cont'd)Mauritius WT/TPR/S/90
Page 109
Code DescriptionNumber of
linesSimple
averageRangeStandard
deviation1999 imports
(US$ million)
3831 Electrical motors and apparatus 66 20.9 0 - 65 26.5 32
3832 Radio, television and communication
equipment155 15.8 0 - 80 20.4 82
3833 Electrical appliances and houseware 27 35.6 0 - 80 24.3 10
3839 Electrical apparatus n.e.s. 75 49.7 0 - 80 27.6 22
384 Transport equipment 184 20.4 0 - 80 28.6 296
3841 Ship building and repairing 19 23.4 0 - 80 33.6 6
3842 Railway and tramway 24 4.8 0 - 5 1.0 0
3843 Motor vehicles 97 24.1 0 - 80 31.6 167
3844 Motorcycles et bicycles 17 33.2 0 - 80 30.9 8
3845 Aircraft manufacture 21 8.6 0 - 40 14.4 115
3849 Other transport equipment n.e.c. 6 16.7 0 - 40 16.0 1
385 Professional and scientific equipment 226 15.1 0 - 80 20.6 57
3851 Prof., scientif., measuring equipment 103 10.4 0 - 80 17.1 28
3852 Photographic and optical goods 67 11.2 0 - 80 18.5 9
3853 Watches and clocks 56 28.3 15 - 80 23.5 20
39 Other manufacturing industries 229 32.2 0 - 80 33.1 55
390 Other manufacturing industries 229 32.2 0 - 80 33.1 55
3901 Jewellery and related articles 17 46.5 0 - 80 38.2 19
3902 Musical instruments 23 0.0 0 0.0 1
3903 Sporting goods 29 14.8 0 - 80 18.7 4
3909 Other manufacturing n.e.c. 160 38.5 0 - 80 33.1 32
Source: WTO Secretariat calculations based on data provided by the Mauritian authorities.
__________