The Mauritius Freeport

The Mauritius Freeport is a duty-free logistics, distribution and marketing hub for the region. Logistics and warehousing facilities are readily available for the transshipment, consolidation, storage and minor processing of goods.

A liberal & attractive package of incentives

The Freeport legislation provides for a liberal and comprehensive package of both fiscal and non-fiscal incentives for companies looking for a cost-effective logistics platform.

• Zero percent corporate tax
• Preferential markets access (subject to meeting rules of origin requirements)
• Exemption from customs duties on all goods imported into the Freeport zones
• Free repatriation of profits
• Access to offshore banking facilities
• Reduced port handling charges for all goods destined for re-export
• Hundred per cent foreign ownership
• Fifty per cent of re-export value to the local market

Preferential access to markets

Mauritius benefits from trade agreements such as the Interim Economic Partnership Agreement and the Africa Growth & Opportunity Act (AGOA) which provide preferential access for goods of Mauritian origin to the European Union and the United States, respectively.

Furthermore, Mauritius offers preferential access to the 425 million consumers market of Eastern and Southern Africa, representing an import potential of USD 100 billion, through its membership of two regional blocs, namely the Common Market for Eastern and Southern Africa (COMESA), and the Southern African Development Community (SADC).

Modern & Integrated logistics facilities

On a site of 50 hectares of land with direct access to modern port facilities, the Mauritius Freeport provides modern infrastructural facilities in excess of 96,500 m2 including warehouses for dry goods, cold storage rooms, processing centers, offices and an international exhibition centre for the organization of fairs and exhibitions of a regional stature.

These modern facilities that are provided as per international standards have been made possible through private-public sector partnership.

Value-added logistics services

A wide range of value-added services are offered at competitive costs including:

• Computerized stock management and order processing modules that operates in real time;
• Access to information about stock level at any time via Internet;
• Plug-in facilities for reefer containers;
• Container yards for storage of containers
• Inspection and verification of containers;
• Repairs and maintenance of containers;
• A complete “Garment on Hangers” (GOH) service designed for the textile industry;
• Transfer of cargo from the container terminal to the Freeport Zone and vice versa;
• Unstuffing and palletizing of cargo, repacking, labeling, shrink wrapping;
• Paperless environment with an electronic declaration system and a computerized licensing system;
• E-Market place for on-line marketing and trading of goods;
• Some specific light processing, assembly, tests and packaging services are also available in the Freeport.

Operating in Mauritius Freeport

Once a company has obtained a Freeport licence from the Customs and Excise Department, it can carry out trading activities in the Mauritius Freeport by registering the company firstly with the Income Tax Department to obtain a Tax Identification Number (TAN) and secondly with the Customs Department to be able to process customs declarations for the import and export of goods within a Freeport zone.

Registration with Income Tax Department

Freeport companies must be registered with the Income Tax Department as an importer/exporter to be able to conduct business in the Mauritius Freeport.

The applicant should submit the following documents:

• Copy of the certificate of incorporation obtained at the registrar of companies
• Freeport Licence
• Letter issued from the company specifying the capacity in which the person making the application is acting
• The importer or exporter ID Number