Freeport

The Mauritius Freeport is strategically located to leverage on the growing trade potential between Asia and Africa. 

Freeport companies in Mauritius benefit from many advantages:

  1. The efficient customs clearing process

  2. Duty-free and VAT-free goods and equipment

  3. 3% Corporate Tax

  4. 100% foreign ownership is possible

  5. Free repatriation of profits

  6. No foreign exchange control

  7. Reduced port handling charges

Mauritius is a member of several trade blocks which offer preferential market access to:

  • COMESA: 20 member states - Free Trade Area 

  • SADC: 13 member states - preferential access to a scheduled list of products 

  • ACP: Cotonou agreement for preferential access to EU market

  • AGOA: duty free and quota free access to US market

  • Indian Ocean Commission (IOC): 5 member states

  • Indian Ocean Rim Association for Regional Cooperation (IOR-ARC)

Preferential Market Access

1. Building, developing and managing by the enterprise of its own infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units, open storage, the carrying out of its own logistics services, marketing activities and holding of exhibitions, trade fairs and other events and its own freeport  activities referred to in item 3

2. Building, developing and managing infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units and open storage, for rental to a Freeport developer or freeport operator to carry out logistics services, marketing activities and holding of exhibitions, trade fairs and other events and the activities referred to in item 3

3. Activities

  • Warehousing and storage

  • Breaking bulk

  • Sorting, grading, cleaning and mixing

  • Labelling, packing, repacking and repackaging

  • Light assembly

  • Minor processing

  • Shipbuilding, repairs and maintenance of ships, aircraft and heavy-duty equipment

  • Storage, maintenance and repairs of empty containers

  • Quality control and inspection services

  • Export and re-export oriented airport and seaport based activities

  • Vault for keeping gold, silver, platinum, precious and semiprecious stones, precious metals, pearls, works of art and collectors’ pieces or antiques

  • Security, courier, assaying or exhibition area, as the case may be, used wholly and exclusively for the items referred to in sub-item (11);

Note: For the purpose of -

(a) items 1 and 2 - “infrastructural facilities” means works relating to roads and the supply of water, electricity, water drains and facilities for sewerage disposal and any other related facilities. 

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Activities

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