• As someone who knows little about running a business from a financial and statutory perspective I find Ramanah & Associates very reliable and helpful in ensuring I meet all my statutory obligations. A very organized and proficient service
    Author : Carla Ramanah
    Stable Manager
    Forbach Stable
  • This is to certify that Ramanah & associates has undertaken our financial and secretarial duties since incorporation of our company and has performed its task without delay.Its staff is painstaking and diligent. Our records are kept in full confidentiality and we trust them for their intelligent counselling of our financial management. We sincerely support them for any future endeavours.
    Author : Vijay Luchmun
    Managing Director
    Vijay Trading Co Ltd
  • It's my pleasure to inform you that your company has always delighted us of prompt services and suggest others not to hesitate to approach your company for the excellent services.
    Author : Mrs Woocheet
    Director
    Jayelec Company Limited
Testimonial

Customer Testimonials

" As someone who knows little about running a business from a financial and statutory perspective I find Ramanah & Associates very reliable and helpful in ensuring I meet all my statutory obligations. A very organized and proficient service ! "-Carla RamanahStable Manager Forbach Stable
" This is to certify that Ramanah & associates has undertaken our financial and secretarial duties since incorporation of our company and has performed its task without delay.Its staff is painstaking and diligent. Our records are kept in full confidentiality and we trust them for their intelligent counselling of our financial management. We sincerely support them for any future endeavours. ! "-Vijay Luchmun Managing Director Vijay Trading Co Ltd
" It's my pleasure to inform you that your company has always delighted us of prompt services and suggest others not to hesitate to approach your company for the excellent services. ! "-Mrs Woocheet Director Jayelec Company Limited
More Testimonials

Returning Citizens

A returning citizen of Mauritius is any Mauritian whether or not born in Mauritius who is coming back to settle permanently in Mauritius. He should be the holder of a valid Mauritian passport.

HOUSEHOLD AND PERSONAL EFFECTS

All Household and personal effects of a returning citizen are not liable to any duty or tax when cleared by persons eligible to this exemption.

According to the Mauritius Revenue authority “Household and personal effects” include items such as furniture, picture, bedding, linen, cutlery, crockery, silver and plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking stove, heater, perambulator, bicycles, ladder, garden furniture, exerciser or any keep fit apparatus, indoor and outdoor games, water sports equipment, camping tent and similar articles for domestic use.

For the Household and personal effects becomes eligible for the exemption. It should

  • Have been purchased abroad and are not intended for sale or transfer.
  • It is imported within 6 months of the arrival of the returning citizen.
  • Where the household effects do not accompany the passenger, that passenger has on arrival declared to the Director General (by way of letter) their intended importation giving full particulars of the articles to be imported.

There are three categories of people who are eligible for this exemption and they are as follows:

  • A Mauritian who is returning to live in Mauritius permanently after staying abroad for a period of at least one year.
  • Any foreigner who is coming to work in Mauritius. (Occupation permit/work permit issued by the competent authority needs to be produced)
  • Any person who on his first arrival satisfies the Director General that he is taking up permanent residence in Mauritius.

Every person who has benefited from this exemption shall:

  1. For a period of 2 years, submit to the Director General, not later than one month immediately following a period of 12 months from the date of importation of those effects, evidence that he is still residing in Mauritius.

    The beneficiary shall give his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be a permanent resident of Mauritius, that is, he should be residing in Mauritius for the majority of the time during a year.

  2. Be liable to pay the full amount of the Customs duty and Value Added tax, representing the exemption granted, plus a penalty of 10% thereon in the event that he sells, pledges or otherwise dispose of the effects within 4 years of the date of their importation and he fails to submit the evidence referred to at paragraph (1) above.
  3. If the beneficiary dies within the 4 years period of the date of the importation of the household and personal effect , no customs duty and value added tax will be payable provide the effects are not sold,pledged or disposed of within that period.

Motor Vehicle/Motor Cycle

In addition to the exemption on the household and personal goods, a returning citizen is also granted the import of a motor car or motor cycle at a reduced rate of duty. The returning citizen will only be liable to pay duty at a rate of 15% and VAT of 15% irrespective of the age and engine capacity of the vehicle.

Who is eligible for the motor car allowance

  1. The eligible person should have been residing and working abroad for at least 5 years
  2. During the 10 years preceding the date of his return, he should not have worked in Mauritius for more than 3 years in aggregate.
  3. The citizen has retired having reached retirement age.
  4. The returning citizen has been temporarily residing and working in Mauritius decides to remain permanently here, he may make an application to the Director General (DG) for concession under this item, provided that the application is received by the DG within 3 years from his date of temporary return. In this case the date of his return to Mauritius for good shall be deemed to be the date of his application.

Furthermore, the motor vehicle or motor cycle should have been purchased outside Mauritius prior to the date of return of the returning citizen. Registration or deregistration certificate or invoice need to be produced in support of the above. The vehicle should be right hand drive as the import of left hand drive vehicle is prohibited. Where a returning citizen has not bought a motor vehicle or motor cycle outside Mauritius prior to the date of his return he may benefit from the concession on a motor vehicle or motor cycle purchased in Mauritius from an authorized dealer in motor vehicles and same should be cleared from Customs within 180 days of the date of his return. Documentary evidence should be produced to support the above conditions.

Documents needed to claim the allowance

  1. Valid Mauritian passport
  2. Attestation of employment abroad. This may be:
    • A certificate issued by the employer of the returning citizen
    • Salary receipts for a period of at least five years or income tax returns. Those returning from the UK may produce P60 also.
    • Self-employed returning citizens may produce certificate of registration of their company and income tax returns; professionals may produce their affiliation to a professional body.
    • Any other documents proving that the returning citizen has been working abroad.

Obligations of the beneficiary of the concession.

Every person who has benefited from this exemption shall:

  1. Submit to the DG, for a period of 4 years not later than one month immediately following a period of 12 months from the date of importation of the motor vehicle or motor cycle, evidence that he is still residing in Mauritius. (The beneficiary shall give his address, phone number and other documents such as utility bills to support that he is residing in Mauritius. The beneficiary should be a permanent resident of Mauritius, that is, he should be residing in Mauritius for the majority of the time during a year).
  2. Be liable to pay the full amount of the Excise duty and Value Added tax, representing the exemption granted, plus a penalty of 10% thereon in the event that he sells, pledges or otherwise dispose of the motor vehicle or motor cycle within 4 years of the date of the importation and he fails to submit the evidence referred to at paragraph (1) above.

    Where a beneficiary dies within a period of 4 years of the date of the importation of the personal and household effects, no Customs duty and Value Added Tax representing the exemption granted shall be payable on those effects, provided those effects are not sold, pledged or disposed within that period.

Additional information

  • Where the motor vehicle or motor cycle is registered in the name of a spouse who is not a citizen of Mauritius, the concession shall be granted provided the conditions of eligibility are satisfied by the Mauritian citizen and the spouse is accompanying the citizen of Mauritius to settle in Mauritius.
  • Where a Mauritian citizen has been granted concession on a motor vehicle or motor cycle no other concession shall be granted to his spouse or to any of his dependent children on motor vehicle or motor cycle.
  • This concession is granted only once.