The Indian Ocean Commission (IOC) is an intergovernmental organisation comprising Indian Ocean islands and aiming at promoting cooperation, through strengthening diplomatic, economic and commercial ties among its members. Member States of the IOC include Comoros, Madagascar, Mauritius, France (for Réunion), and the Seychelles.
Presently, only Mauritius and Madagascar are granting trade preferences under the IOC trade regime and there are no customs duties for products meeting the IOC rules of origin between the two countries.
The rules of origin applicable under the IOC are as follows:
The IOC Certificate of Origin is both issued and approved by the Customs Department of the Mauritius Revenue Authority. The online application for the IOC Certificate of Origin is made through a Freight Forwarder or Customs House Broker via the TradeNet system.
For the Customs Department to approve the Certificate, the following documents must be submitted:
More information on the IOC Certificate of Origin can be obtained from the Customs Department:
Further information on the IOC Rules of Origin is available in the Guide to IOC Rules of Origin.