FAQ

What is Tax Free Shopping?

Tax Free Shopping is a system operated by the MCCI that allows travellers to purchase goods in Mauritius without paying taxes, provided the goods are taken with them to a foreign country. There are two ways this applies:

Tax Refund: Visitors who buy eligible goods in Mauritius can claim a refund of the Value Added Tax (VAT) and/or Customs Duties paid at the time of purchase. This refund is processed before departure, at the MCCI counter at the port or airport.
Tax Free Purchase: Visitors or Mauritians can buy goods without paying VAT and/or Customs Duty and the items are delivered for collection at the MCCI counter at the port or airport before departure.

Who is eligible for the Tax refund?

Visitors holding a valid foreign passport and departing from Mauritius by air or by sea.

How do I know which stores offer Tax Free Shopping?

The stores offering Tax Free Shopping will display the Tax Free Shopping logo within their premises.

How can visitors and Mauritians benefit from Tax Free Shopping?

A visitor or Mauritian holding a valid passport and travelling by air or sea to a foreign country can benefit from the Airport Delivery or Cruise Delivery service.

Applicable taxes are immediately deducted from the purchase price,
Purchases are delivered to the MCCI counter at the airport or port,
The traveller collects their purchases at the MCCI counter after the security control on departure.

How do I know which stores offer Airport Delivery or Cruise Delivery?

The stores offering these services will display the airport delivery and/or cruise delivery logo.

Is there a list of stores offering the Airport or Cruise Delivery?

Adamas Ltd
Almaz Collection Ltd
Crafts Gallery Ltd
Creations Bijem Ltee
Flemingo Duty Free Mauritius Ltd
Grays Inc Ltd
Kashmir Emporium Ltd
Manoah Ltd
Miskeens Ltd
Oriental Treasures Ltd
Parure Ltd
Poncini Export Trading Services Ltd
Shiv Jewels Impex Co. Ltd
Vendome Jewellery Ltd
Digital Revolution Ltd
Emtel Ltd
G. Sooklaul Bijou D’or Co. Ltd
Island Gems and Jewels Ltd
Leal Communications & Informatics Ltd
Mauriden Ltd
Morebelli Ltd
OrRg Jewels ltd
Poncini Ltd
Trilogy Ltd

What type of products are eligible for Tax Free Shopping?

Products intended for personal use, and purchased from retailers offering Tax Free Shopping. Examples of eligible product categories include:

Electronics and electrical appliances,
Fashion and accessories,
Jewellery and watches,
Arts, crafts, and local handicrafts.

Are there any exclusions?

Services and consumables are excluded. Products such as spirits, wine, cigarettes, or other tobacco products are not eligible for VAT refund, but can be purchased tax free through Airport Delivery and Cruise Delivery.

Is the Tax refund applicable on discounted items?

Yes, once the eligibility criteria are met, the Tax refund fully applies to the discounted or promotional prices. The refund is calculated on the final amount paid, after the discounts.

Is there a minimum or maximum amount to be eligible for the Tax refund?

The Tax refund applies to a purchase with a minimum amount of MUR 2,300 per visitor from a registered store, there is no maximum limit for eligible purchases.

Where do I obtain the Tax refund on my purchases?

The tax refund can be claimed at the MCCI counters located in the departure hall of the Sir Seewoosagur Ramgoolam International Airport and the Port Louis Cruise Terminal.

How do I claim the Tax refund?

You can either claim your tax refund through the MCCI Tax Free Shopping Mobile App:

Register on the app and input your passport and travel details.
Generate your unique QR code or barcode and present it when purchasing at registered Tax Free Shopping Stores.
Before check-in for departure, present the purchased items, QR code, or passport at the MRA Customs counter in the check-in hall for verification and approval.
After approval, check-in and security control, collect your refund at the MCCI counter in the departure hall.

Or you can claim your tax refund through the Manual Procedure:

At the time of purchase in store, provide your passport and travel details.
Request a VAT Paid Supplies to Visitor sales receipt or a Duty Paid invoice (DF5).
Before check-in for departure, present the purchased items, invoice and passport at the MRA Customs counter in the check-in hall for verification and approval.
After approval, check-in and security control, collect your refund at the MCCI counter in the departure hall.

What are the advantages of using the MCCI Tax Free Shopping app?

Manual claims require paper documents and take more time to process at the time of departure whereas the MCCI Tax Free Shopping app offers a faster and more convenient experience.

Transactions are digitally registered and stored,
Online verification and approval at the MRA Customs counter are quicker,
There is no need to carry invoices, reducing the risk of lost documents.

What are the applicable administrative charges at the time of refund?

For every refund, an administrative charge is applicable as follows:

2% of the value of the sales, excluding duty, excise duty and taxes, subject to a minimum of 200 rupees; and
an additional amount of 4% of the value of the sales, excluding duty, excise duty and taxes, where the value of the sales is 3,000 rupees or above.

In which currency can I obtain my Tax refund?

The Tax refund is made in cash either in Pound Sterling (GBP), South African Rand (ZAR), US Dollar (USD) or Euro (EUR), as requested by the visitor and depending on the currency availability. Otherwise, the refund may be credited on the visitor’s credit card in US Dollar (USD) or Euro (EUR), but may entail bank charges.

Which exchange rate is used for refund?

The Bank of Mauritius (BOM) selling exchange rate for notes of the previous working day, and available on the following link, is used: https://www.bom.mu/markets/foreign-exchange/consolidated-indicative-exchange-rates

Cases where refunds may not be eligible:

No ‘VAT Paid Supplies to Visitor’ sales receipt or DF5 Invoice.
Products were not purchased from stores displaying the “Tax Free Shopping” logo.
‘VAT Paid Supplies to Visitor’ claim form or DF5 invoice not stamped or electronically approved by Customs Officer because the goods have not been inspected or not in the visitor’s possession at time of departure.
The name or the passport number on the original ‘VAT Paid Supplies to Visitor’ claim form or DF5 invoice does not correspond to the passport presented.
Total Tax amount of the goods claimed for refund is less than MUR300.

I was unable to claim my Tax refund before departing and I am returning to Mauritius. Can I still claim the Tax? Is there a time limit?

Yes, it is still possible to claim a Tax refund upon returning to Mauritius, provided that:

The original sales receipts/ invoices are presented,
The purchases are brought back in their original packaging for verification by a Customs Officer.

However, it is recommended to claim the refund as soon as possible.