Indian Ocean Commission

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The Indian Ocean Commission (IOC) is an intergovernmental organisation that joins Comoros, Madagascar, Mauritius, France (for Réunion), and the Seychelles together to encourage cooperation. The main objectives of the IOC are to promote diplomatic cooperation and to strengthen economic and commercial ties among the Indian Ocean islands.

Preferential Trade

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.

Rules of Origin

The rules of origin are 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.

Download IOC Exporter's Guide

Certificate of Origin

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.

More information on the SADC Certificate can be obtained from the Customs Department:

Mauritius Revenue Authority
Customs Department,
Customs House
Mer Rouge
Port Louis
Tel: (230) 202 0500
Fax: (230) 216 7784
Email: customs@mra.mu
Website: www.mra.mu

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

Useful Web Sites

• IOC