Indian Ocean Commission (IOC)

Background

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.

Preferential Trade in the IOC

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 goods should be wholly produced or obtained in a member state (that is, they should contain no materials imported from outside the common market); or
• The goods should be produced in the member states and the CIF value of any foreign (that is, non-COMESA) materials should not exceed 60% of the total cost of all materials used in their production; or
• The value added resulting from the process of producing the goods from imported materials should account for at least 35% of the ex-factory cost of the goods.

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:

• IOC Certificate of Origin duly filled
• Customs Declaration (Export and Import)
• Export Invoice
• Appropriate certified costing for value added requirements
• Any other document as may be required by Customs

More information on the IOC Certificate of Origin can be obtained from the Customs Department:

Mauritius Revenue Authority
Customs Department
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Email: customs@mra.mu
Website: www.mra.mu

Further information on the IOC Rules of Origin is available in the Guide to IOC Rules of Origin.