Page 1
APPENDIX TABLES
MauritiusWT/TPR/S/198Page 1
Table AI.1
Structure of exports (including re-exports), 2001-06
(US$ million and per cent)
2001 / 2002 / 2003 / 2004 / 2005 / 2006Total (US$ million) / 1,521.4 / 1,754.9 / 1,862.1 / 1,925.3 / 2,004.4 / 2,173.8
(per cent)
Total primary products / 25.8 / 27.4 / 26.4 / 29.0 / 30.1 / 31.1
Agriculture / 25.6 / 27.1 / 26.1 / 28.6 / 29.5 / 30.2
Food / 25.1 / 26.6 / 25.7 / 28.1 / 29.0 / 29.7
0611 Sugars, beet/cane, raw, solid, no added flavou / 18.3 / 16.2 / 16.2 / 18.4 / 17.2 / 16.2
0371 Fish, prepared, preserved, n.e.s. / 4.1 / 3.9 / 3.9 / 4.2 / 5.4 / 7.3
0342 Fish, frozen (excluding fillets and minced fish) / 0.0 / 3.7 / 2.1 / 2.0 / 2.6 / 2.8
0019 Live animals, n.e.s. / 0.6 / 0.6 / 0.8 / 1.1 / 1.5 / 1.2
Agricultural raw material / 0.5 / 0.5 / 0.4 / 0.5 / 0.5 / 0.5
Mining / 0.2 / 0.3 / 0.3 / 0.5 / 0.6 / 0.9
Ores and other minerals / 0.2 / 0.2 / 0.3 / 0.3 / 0.5 / 0.7
Non-ferrous metals / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 0.1
Fuels / 0.0 / 0.0 / 0.0 / 0.1 / 0.1 / 0.1
Manufactures / 74.2 / 72.6 / 73.6 / 70.9 / 69.8 / 68.7
Iron and steel / 0.1 / 0.1 / 0.2 / 0.2 / 0.3 / 0.3
Chemicals / 0.8 / 1.3 / 1.8 / 1.8 / 1.5 / 1.3
Other semi-manufactures / 3.1 / 3.4 / 3.7 / 4.1 / 4.4 / 4.0
6672 Diamonds (excl. industrial, sorted) not mounted/set / 1.9 / 1.9 / 2.1 / 2.2 / 2.2 / 2.0
Machinery and transport equipment / 1.7 / 4.1 / 4.3 / 4.7 / 16.2 / 17.5
Power generating machines / 0.0 / 0.0 / 0.1 / 0.1 / 0.1 / 0.0
Other non-electrical machinery / 0.8 / 1.2 / 0.9 / 1.3 / 0.8 / 0.7
Agricultural machinery and tractors / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 0.1
Office machines & telecommunication equipment / 0.2 / 0.8 / 2.2 / 2.3 / 14.2 / 14.1
7643 Radio or television transmission apparatus / 0.0 / 0.5 / 1.8 / 1.8 / 13.3 / 12.1
7599 Parts and accessories of 751.1, 751.2, 751.9 and 752 / 0.0 / 0.0 / 0.1 / 0.1 / 0.6 / 1.0
7527 Storage units for data processing / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 0.6
Other electrical machines / 0.2 / 0.4 / 0.5 / 0.6 / 0.6 / 0.4
Automotive products / 0.2 / 0.3 / 0.3 / 0.2 / 0.2 / 0.3
Other transport equipment / 0.3 / 1.5 / 0.3 / 0.1 / 0.3 / 1.9
7924 Aeroplanes, etc. (excl. helicopters), >15,000 / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 1.7
Textiles / 6.2 / 3.9 / 4.1 / 4.3 / 3.7 / 3.6
6511 Yarn of wool or animal hair (excluding wool to / 0.5 / 0.1 / 0.1 / 0.4 / 0.7 / 0.8
6523 Other fabrics of 85% finished cotton <200g/m2 / 0.5 / 0.2 / 0.3 / 0.4 / 0.4 / 0.5
Clothing / 56.6 / 54.1 / 52.6 / 48.8 / 37.1 / 35.5
8454 T-shirts, singlets and other vests / 17.8 / 18.8 / 21.2 / 22.7 / 18.9 / 18.0
8415 Shirts / 7.7 / 5.6 / 5.4 / 6.9 / 5.8 / 5.3
8453 Jerseys, pullovers, cardigans, etc. / 8.8 / 7.4 / 7.1 / 5.5 / 4.1 / 3.7
8414 Trousers, bib and brace overalls, breeches and / 8.9 / 8.4 / 6.2 / 3.5 / 2.3 / 2.5
8437 Shirts, mens boys, knitted or crocheted / 1.5 / 1.6 / 1.5 / 1.7 / 1.4 / 1.7
8442 Suits, ensembes, jackets, dresses, etc. / 1.0 / 0.7 / 0.9 / 0.9 / 0.7 / 0.7
Other consumer goods / 5.6 / 5.6 / 6.9 / 7.0 / 6.6 / 6.6
8973 Jewellery of gold, silver or platinum metals (except watches) / 1.4 / 1.3 / 1.4 / 1.7 / 1.6 / 1.4
8987 Records and other recorded media (not magnetic) / 0.0 / 0.1 / 0.8 / 0.0 / 0.0 / 0.8
8921 Printed books, pamphlets, maps, etc. / 0.3 / 0.2 / 0.3 / 0.5 / 0.5 / 0.5
Other / 0.0 / 0.0 / 0.0 / 0.1 / 0.1 / 0.1
Gold / 0.0 / 0.0 / 0.0 / 0.0 / 0.1 / 0.1
Source:WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data.
Table AI.2
Structure of imports, 2001-06
(US$ million and per cent)
2001 / 2002 / 2003 / 2004 / 2005 / 2006Total (US$ million) / 1,991.8 / 2,168.1 / 2,389.5 / 2,780.1 / 3,160.1 / 3,643.3
(per cent)
Total primary products / 30.5 / 32.6 / 31.2 / 34.0 / 36.0 / 36.3
Agriculture / 18.2 / 21.1 / 19.4 / 19.8 / 18.6 / 18.6
Food / 15.7 / 18.9 / 17.4 / 17.5 / 16.7 / 16.5
0342 Fish, frozen (excluding fillets and minced fish) / 2.1 / 5.1 / 3.0 / 3.4 / 3.9 / 5.1
0222 Milk concentrated or sweetened / 1.6 / 1.4 / 1.4 / 1.3 / 1.3 / 1.0
0423 Rice, milled, semi-milled / 1.1 / 1.1 / 1.0 / 1.2 / 0.9 / 0.8
0412 Other wheat (including spelt) and meslin, unmilled / 0.9 / 1.1 / 1.1 / 0.7 / 1.0 / 0.8
0989 Food preparations, n.e.s. / 0.8 / 0.8 / 0.8 / 0.8 / 0.7 / 0.7
0612 Other beet, cane and chemically pure sucrose,solid form / 0.1 / 0.0 / 0.4 / 0.3 / 0.4 / 0.6
Agricultural raw material / 2.4 / 2.1 / 2.0 / 2.3 / 1.9 / 2.1
2631 Cotton (other than linters), not carded or combed / 0.9 / 0.5 / 0.7 / 1.0 / 0.7 / 0.9
Mining / 12.3 / 11.5 / 11.8 / 14.1 / 17.4 / 17.8
Ores and other minerals / 0.6 / 0.6 / 0.3 / 0.3 / 0.3 / 0.3
Non-ferrous metals / 0.5 / 0.6 / 0.6 / 0.7 / 0.7 / 0.8
Fuels / 11.2 / 10.3 / 10.9 / 13.1 / 16.4 / 16.8
3425 Butanes, liquefied / 0.9 / 0.8 / 0.8 / 0.8 / 1.1 / 1.1
3212 Other coal, whether or pulverized, not agglomerated / 0.7 / 0.5 / 0.5 / 0.7 / 0.8 / 0.8
Manufactures / 69.3 / 67.2 / 68.5 / 65.8 / 63.7 / 63.4
Iron and steel / 1.9 / 2.1 / 2.4 / 2.5 / 2.4 / 2.1
Chemicals / 8.2 / 7.7 / 8.7 / 8.4 / 7.9 / 7.1
5429 Medicaments, n.e.s. / 1.4 / 1.4 / 1.5 / 1.7 / 1.4 / 1.4
Other semi-manufactures / 9.5 / 10.3 / 10.4 / 10.6 / 9.6 / 8.7
6612 Portland cement and similar hydraulic cements / 1.2 / 1.2 / 1.1 / 1.5 / 1.4 / 1.2
6672 Diamonds (excl. industrial, sorted) not mounted/set / 1.1 / 1.3 / 1.6 / 1.5 / 1.4 / 1.2
Machinery and transport equipment / 22.6 / 21.3 / 22.4 / 23.6 / 28.1 / 31.1
Power generating machines / 0.4 / 0.5 / 0.6 / 0.6 / 0.3 / 1.0
Other non-electrical machinery / 6.4 / 7.3 / 6.5 / 7.8 / 6.4 / 5.7
Agricultural machinery and tractors / 0.2 / 0.2 / 0.3 / 0.3 / 0.2 / 0.2
Office machines & telecommunication equipment / 4.3 / 4.2 / 5.5 / 5.6 / 12.6 / 11.7
7643 Radio or television transmission apparatus / 0.4 / 0.6 / 2.0 / 2.2 / 9.1 / 7.8
7599 Parts and accessories of 751.1, 751.2, 751.9 and 752 / 0.7 / 0.6 / 0.6 / 0.6 / 0.8 / 1.0
Other electrical machines / 2.7 / 2.7 / 3.0 / 3.2 / 2.9 / 2.3
Automotive products / 4.6 / 4.0 / 4.1 / 5.2 / 4.4 / 3.8
7812 Motor vehicles for the transport of persons, n.e.s. / 2.4 / 2.1 / 2.1 / 3.1 / 2.4 / 2.1
7821 Goods vehicles / 1.2 / 0.9 / 1.0 / 1.2 / 1.0 / 0.9
Other transport equipment / 4.1 / 2.7 / 2.8 / 1.3 / 1.6 / 6.7
7924 Aeroplanes, etc. (excl. helicopters), >15,000 kg unladen / 1.9 / 0.7 / 1.6 / 0.0 / 0.0 / 5.9
Textiles / 18.5 / 16.1 / 15.0 / 12.0 / 8.0 / 7.3
6513 Cotton yarn, excluding thread / 6.5 / 5.2 / 5.1 / 4.4 / 2.5 / 2.7
6523 Other fabrics of 85% finished cotton <200g/m2 / 0.7 / 0.9 / 1.3 / 1.7 / 1.3 / 1.1
Clothing / 1.0 / 1.2 / 1.2 / 1.2 / 1.3 / 1.0
Other consumer goods / 7.6 / 8.6 / 8.5 / 7.5 / 6.5 / 6.1
8973 Jewellery of gold, silver or platinum metals (except watches) / 0.6 / 0.8 / 0.6 / 0.8 / 0.6 / 0.6
Other / 0.2 / 0.2 / 0.3 / 0.3 / 0.3 / 0.3
Gold / 0.2 / 0.2 / 0.2 / 0.3 / 0.3 / 0.3
Source:WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data.
Table AI.3
Destination of exports (including re-exports), 2001-06
(US$ million and per cent)
2001 / 2002 / 2003 / 2004 / 2005 / 2006Total (US$ million) / 1,521.4 / 1,754.9 / 1,862.1 / 1,925.3 / 2,004.4 / 2,173.8
(per cent)
America / 20.5 / 20.2 / 18.1 / 15.3 / 10.0 / 8.8
United States / 19.8 / 19.6 / 17.5 / 14.8 / 9.6 / 8.3
Other America / 0.6 / 0.6 / 0.6 / 0.5 / 0.4 / 0.4
Europe / 68.5 / 66.7 / 67.8 / 70.0 / 67.6 / 64.5
EC(25) / 67.3 / 65.6 / 66.4 / 68.4 / 66.1 / 63.3
United Kingdom / 31.3 / 29.7 / 30.8 / 33.1 / 32.0 / 32.4
France / 20.4 / 22.4 / 21.6 / 20.4 / 17.4 / 15.6
Italy / 3.7 / 3.7 / 3.7 / 4.1 / 5.7 / 4.0
Spain / 1.6 / 1.3 / 1.3 / 1.6 / 2.8 / 3.6
Belgium / 1.7 / 1.7 / 1.8 / 2.6 / 2.6 / 2.7
Germany / 3.7 / 3.0 / 3.0 / 2.4 / 1.8 / 1.9
Netherlands / 1.8 / 1.6 / 1.6 / 1.7 / 1.2 / 1.3
Denmark / 0.1 / 0.2 / 0.4 / 0.3 / 0.2 / 0.3
Portugal / 1.7 / 1.0 / 1.3 / 1.4 / 0.9 / 0.3
EFTA / 1.1 / 1.0 / 1.1 / 1.2 / 1.1 / 1.0
Switzerland / 1.0 / 0.9 / 1.0 / 1.2 / 1.1 / 1.0
Other Europe / 0.0 / 0.1 / 0.3 / 0.4 / 0.4 / 0.1
Commonwealth of Independent States (CIS) / 0.0 / 0.0 / 0.0 / 0.0 / 0.1 / 0.1
Africa / 9.1 / 7.7 / 10.0 / 9.0 / 9.1 / 8.9
Madagascar / 6.2 / 3.9 / 6.3 / 5.1 / 5.7 / 4.8
South Africa / 0.8 / 1.1 / 1.5 / 1.5 / 1.3 / 2.2
Seychelles / 0.3 / 0.7 / 0.5 / 0.6 / 0.7 / 0.7
Middle East / 0.3 / 0.2 / 0.3 / 1.6 / 8.7 / 11.7
United Arab Emirates / 0.1 / 0.1 / 0.2 / 1.5 / 8.6 / 11.4
Asia / 1.7 / 5.1 / 3.8 / 4.0 / 4.4 / 6.0
China / 0.1 / 0.5 / 0.4 / 0.3 / 0.3 / 0.2
Japan / 0.5 / 1.5 / 0.9 / 0.8 / 0.9 / 0.8
Six East Asian traders / 0.5 / 2.2 / 1.7 / 1.1 / 2.0 / 2.9
Chinese Taipei / 0.0 / 0.2 / 0.1 / 0.1 / 0.8 / 1.7
Malaysia / 0.0 / 0.1 / 0.4 / 0.1 / 0.2 / 0.3
Hong Kong, China / 0.2 / 1.0 / 0.4 / 0.3 / 0.3 / 0.3
Other Asia / 0.6 / 0.9 / 0.9 / 1.8 / 1.2 / 2.1
Fiji / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 0.7
India / 0.1 / 0.2 / 0.3 / 0.9 / 0.4 / 0.6
Other / 0.0 / 0.0 / 0.0 / 0.0 / 0.0 / 0.0
Source:WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data.
Table AI.4
Origin of imports, 2001-06
(US$ million and per cent)
2001 / 2002 / 2003 / 2004 / 2005 / 2006Total (US$ million) / 1,991.8 / 2,168.1 / 2,389.5 / 2,780.1 / 3,160.1 / 3,643.3
(per cent)
America / 5.0 / 5.5 / 4.7 / 4.4 / 4.1 / 3.6
United States / 3.1 / 3.2 / 2.6 / 2.3 / 2.2 / 2.0
Other America / 1.9 / 2.3 / 2.1 / 2.1 / 1.9 / 1.5
Europe / 30.2 / 29.2 / 30.4 / 28.5 / 32.2 / 36.0
EC(25) / 27.8 / 27.5 / 28.8 / 26.4 / 30.7 / 34.6
France / 9.4 / 11.1 / 12.0 / 9.1 / 7.6 / 14.3
Germany / 5.4 / 3.4 / 3.2 / 3.7 / 4.1 / 4.0
Hungary / 0.0 / 0.2 / 0.4 / 0.3 / 2.3 / 3.5
Italy / 3.3 / 3.2 / 3.2 / 3.2 / 2.6 / 2.6
United Kingdom / 3.6 / 3.6 / 3.3 / 3.1 / 2.8 / 2.5
Finland / 0.1 / 0.2 / 1.2 / 1.1 / 4.8 / 2.4
Spain / 2.1 / 1.8 / 1.7 / 1.9 / 2.2 / 2.0
Belgium / 1.4 / 1.4 / 1.4 / 1.8 / 1.6 / 1.5
EFTA / 2.2 / 1.6 / 1.4 / 1.9 / 1.2 / 1.1
Switzerland / 2.2 / 1.5 / 1.4 / 1.9 / 1.2 / 1.1
Other Europe / 0.1 / 0.1 / 0.1 / 0.2 / 0.3 / 0.3
Commonwealth of Independent States (CIS) / 0.4 / 0.2 / 0.4 / 0.0 / 0.0 / 0.1
Africa / 18.2 / 17.8 / 17.0 / 15.3 / 12.0 / 11.1
South Africa / 13.8 / 12.6 / 12.1 / 11.2 / 8.6 / 7.3
Middle East / 6.2 / 7.6 / 7.8 / 10.4 / 13.5 / 8.4
Saudi Arabia / 1.9 / 2.3 / 2.5 / 1.9 / 3.9 / 3.5
United Arab Emirates / 1.8 / 2.7 / 0.7 / 2.3 / 3.8 / 2.9
Bahrain / 1.7 / 1.7 / 3.9 / 5.3 / 5.2 / 1.2
Asia / 40.0 / 39.7 / 39.6 / 41.3 / 38.2 / 40.9
China / 7.1 / 8.4 / 8.4 / 9.2 / 9.8 / 8.6
Japan / 3.7 / 3.5 / 3.5 / 4.0 / 3.6 / 2.8
Six East Asian traders / 12.1 / 12.2 / 11.4 / 9.7 / 9.7 / 8.5
Malaysia / 2.9 / 2.8 / 3.0 / 3.0 / 2.9 / 2.6
Chinese Taipei / 1.8 / 2.2 / 1.8 / 1.6 / 1.8 / 2.0
Thailand / 1.6 / 1.5 / 1.5 / 1.5 / 1.6 / 1.5
Other Asia / 17.1 / 15.6 / 16.4 / 18.3 / 15.1 / 21.0
India / 8.0 / 7.3 / 8.2 / 9.1 / 6.9 / 13.6
Australia / 4.1 / 4.0 / 3.2 / 3.7 / 2.9 / 2.7
Indonesia / 2.3 / 1.9 / 1.7 / 2.0 / 2.3 / 2.0
Pakistan / 1.6 / 1.3 / 1.5 / 1.5 / 1.1 / 1.1
Other / 0.1 / 0.1 / 0.1 / 0.1 / 0.0 / 0.0
Source:WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data.
Table AIII.1
Applied MFN tariff averages by HS2, 2007
Code / Description / No. of lines / No. of lines used / Average tariff (%) / Range (%) / Std-dev(%) / Imports 2006
(US$ million)
Total/Average / 6,238 / 6,198 / 6.6 / 0-277.5 / 18.7 / 3,643.3
01 / Live animals / 25 / 24 / 14.2 / 0-30 / 11.0 / 10.8
02 / Meat and edible meat offal / 58 / 58 / 15.8 / 0-30 / 13.6 / 30.4
03 / Fish and crustaceans, molluscs and other aquatic invertebrates / 106 / 106 / 0.1 / 0-15 / 1.5 / 202.7
04 / Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included / 30 / 30 / 4.0 / 0-30 / 10.4 / 58.6
05 / Products of animal origin, not elsewhere specified or included / 18 / 18 / 0.0 / 0.0 / 0.0 / 2.0
06 / Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage / 16 / 16 / 9.4 / 0-30 / 14.4 / 0.5
07 / Edible vegetables and certain roots and tubers / 59 / 59 / 6.5 / 0-15 / 7.4 / 18.8
08 / Edible fruit and nuts; peel of citrus fruit or melons / 55 / 55 / 5.2 / 0-15 / 7.2 / 16.8
09 / Coffee, tea, maté and spices / 47 / 47 / 5.1 / 0-30 / 7.2 / 3.3
10 / Cereals / 16 / 16 / 0.0 / 0.0 / 0.0 / 73.5
11 / Products of the milling industry; malt; starches; insulin; wheat gluten / 28 / 28 / 0.5 / 0-15 / 2.8 / 3.2
12 / Oil seeds and oleaginous fruits; misc grains, seeds and fruit; industrial or medicinal plants; straw and fodder / 38 / 38 / 0.0 / 0.0 / 0.0 / 2.8
13 / Lac; gums, resins and other vegetable saps and extracts / 10 / 10 / 0.0 / 0.0 / 0.0 / 0.6
14 / Vegetable plaiting materials; vegetable products not elsewhere specified or included / 5 / 5 / 0.0 / 0.0 / 0.0 / 0.5
15 / Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes / 46 / 46 / 2.3 / 0-15 / 4.4 / 26.1
16 / Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / 32 / 32 / 9.4 / 0-30 / 14.1 / 16.3
17 / Sugars and sugar confectionery / 16 / 16 / 15.0 / 0-30 / 15.5 / 24.9
18 / Cocoa and cocoa preparations / 12 / 12 / 7.5 / 0-30 / 13.6 / 7.7
19 / Preparations of cereals, flour, starch or milk; pastry cooks' products / 27 / 27 / 7.2 / 0-30 / 12.0 / 22.2
20 / Preparations of vegetables, fruit, nuts or other parts of plants / 55 / 55 / 17.5 / 0-30 / 8.0 / 14.2
21 / Miscellaneous edible preparations / 23 / 23 / 5.9 / 0-30 / 8.7 / 25.6
22 / Beverages, spirits and vinegar / 64 / 64 / 24.8 / 0-30 / 11.1 / 21.2
23 / Residues and waste from the food industries; prepared animal fodder / 25 / 25 / 1.8 / 0-15 / 5.0 / 12.7
24 / Tobacco and manufactured tobacco substitutes / 17 / 17 / 28.2 / 0-30 / 7.3 / 8.9
25 / Salt; sulphur; earths and stone; plastering materials, lime and cement / 81 / 81 / 2.0 / 0-15 / 5.2 / 49.2
26 / Ores, slag and ash / 37 / 37 / 0.0 / 0.0 / 0.0 / 0.1
27 / Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes / 52 / 52 / 0.0 / 0.0 / 0.0 / 613.1
28 / Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes / 176 / 176 / 0.0 / 0.0 / 0.0 / 12.3
29 / Organic chemicals / 379 / 379 / 0.9 / 0-30 / 5.0 / 12.5
30 / Pharmaceutical products / 33 / 33 / 0.0 / 0.0 / 0.0 / 59.2
Table AIII.1 (cont'd)
31 / Fertilizers / 23 / 23 / 0.0 / 0.0 / 0.0 / 14.9
32 / Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks / 54 / 54 / 3.3 / 0-30 / 9.5 / 21.3
33 / Essential oils and resinoids; perfumery, cosmetic or toilet preparations soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar article / 34 / 34 / 14.1 / 0-30 / 14.7 / 27.2
34 / Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis / 27 / 27 / 9.4 / 0-30 / 13.9 / 12.4
35 / Albuminoidal substances; modified starches; glues; enzymes / 16 / 16 / 0.0 / 0.0 / 0.0 / 4.7
36 / Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations / 10 / 10 / 24.0 / 0-30 / 12.6 / 0.6
37 / Photographic or cinematographic goods / 37 / 37 / 0.0 / 0.0 / 0.0 / 8.6
38 / Miscellaneous chemical products / 101 / 101 / 0.4 / 0-30 / 3.3 / 34.9
39 / Plastics and articles thereof / 164 / 164 / 3.1 / 0-30 / 7.1 / 94.5
40 / Rubber and articles thereof / 110 / 110 / 6.0 / 0-30 / 11.2 / 23.7
41 / Raw hides and skins (other than furskins) and leather / 37 / 37 / 0.0 / 0.0 / 0.0 / 4.3
42 / Articles of animal gut (other than silk-worm gut) / 25 / 25 / 9.6 / 0-30 / 14.3 / 8.0
43 / Furskins and artificial fur; manufactures thereof / 12 / 12 / 0.0 / 0.0 / 0.0 / 0.2
44 / Wood and articles of wood; wood charcoal / 93 / 93 / 3.7 / 0-30 / 7.1 / 32.3
45 / Cork and articles of cork / 10 / 10 / 1.5 / 0-15 / 4.7 / 0.1
46 / Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork / 11 / 11 / 15.0 / 15.0 / 0.0 / 0.5
47 / Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper and paperboard / 21 / 21 / 0.0 / 0.0 / 0.0 / 0.6
48 / Paper and paperboard; articles of paper pulp, of paper or of paperboard / 122 / 122 / 6.0 / 0-30 / 11.7 / 56.3
49 / Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans / 32 / 32 / 2.8 / 0-30 / 8.9 / 17.1
50 / Silk / 9 / 9 / 0.0 / 0.0 / 0.0 / 0.5
51 / Wool, fine or coarse animal hair; horsehair yarn and woven fabric / 38 / 38 / 0.0 / 0.0 / 0.0 / 29.8
52 / Cotton / 124 / 124 / 0.0 / 0.0 / 0.0 / 189.1
53 / Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn / 23 / 23 / 0.0 / 0.0 / 0.0 / 1.5
54 / Man-made filaments / 70 / 70 / 0.0 / 0.0 / 0.0 / 20.9
55 / Man-made staple fibres / 107 / 107 / 0.0 / 0.0 / 0.0 / 24.2
56 / Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof / 42 / 42 / 3.2 / 0-30 / 9.1 / 5.7
57 / Carpets and other textile floor coverings / 21 / 21 / 15.0 / 15.0 / 0.0 / 3.7
58 / Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery / 40 / 40 / 0.0 / 0.0 / 0.0 / 22.1
59 / Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use / 29 / 29 / 1.0 / 0-15 / 3.9 / 6.1
Table AIII.1 (cont'd)
60 / Knitted or crocheted fabrics / 43 / 43 / 0.0 / 0.0 / 0.0 / 6.7
61 / Articles of apparel and clothing accessories, knitted or crocheted / 228 / 199 / 33.7 / 0-277.5 / 47.3 / 7.2
62 / Articles of apparel and clothing accessories, not knitted or crocheted / 288 / 279 / 36.1 / 0-162.2 / 39.6 / 25.4
63 / Other made up textile articles; sets; worn clothing and worn textile articles; rags / 63 / 63 / 11.7 / 0-30 / 13.3 / 8.1
64 / Footwear, gaiters and the like; parts of such articles / 78 / 77 / 51.2 / 0-271.1 / 58.9 / 13.3
65 / Headgear and parts thereof / 9 / 9 / 23.3 / 0-30 / 13.2 / 0.9
66 / Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof / 6 / 6 / 15.0 / 0-30 / 16.4 / 0.5
67 / Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair / 10 / 10 / 6.0 / 0-30 / 12.6 / 0.6
68 / Articles of stone, plaster, cement, asbestos, mica or similar materials / 65 / 65 / 10.2 / 0-30 / 12.5 / 8.2
69 / Ceramic products / 35 / 35 / 8.3 / 0-30 / 8.2 / 19.9
70 / Glass and glassware / 76 / 76 / 7.4 / 0-30 / 11.1 / 13.6
71 / Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin / 57 / 57 / 0.0 / 0.0 / 0.0 / 99.7
72 / Iron and steel / 239 / 239 / 0.9 / 0-30 / 3.9 / 64.3
73 / Articles of iron or steel / 167 / 167 / 2.0 / 0-30 / 5.6 / 60.2
74 / Copper and articles thereof / 57 / 57 / 1.1 / 0-15 / 3.9 / 6.7
75 / Nickel and articles thereof / 18 / 18 / 0.0 / 0.0 / 0.0 / 0.0
76 / Aluminium and articles thereof / 43 / 43 / 2.1 / 0-30 / 6.2 / 23.7
78 / Lead and articles thereof / 8 / 8 / 0.0 / 0.0 / 0.0 / 0.1
79 / Zinc and articles thereof / 9 / 9 / 0.0 / 0.0 / 0.0 / 3.7
80 / Tin and articles thereof / 5 / 5 / 0.0 / 0.0 / 0.0 / 0.1
81 / Other base metals; cermets; articles thereof / 48 / 48 / 0.0 / 0.0 / 0.0 / 0.0
82 / Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal / 68 / 68 / 0.0 / 0.0 / 0.0 / 8.8
83 / Miscellaneous articles of base metal / 40 / 40 / 2.3 / 0-30 / 6.4 / 18.0
84 / Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof / 526 / 526 / 0.8 / 0-30 / 4.4 / 328.0
85 / Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles / 314 / 314 / 5.1 / 0-30 / 9.6 / 432.7
86 / Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds / 23 / 23 / 0.0 / 0.0 / 0.0 / 0.0
87 / Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof / 219 / 219 / 4.8 / 0-30 / 9.4 / 146.7
88 / Aircraft, spacecraft, and parts thereof / 15 / 15 / 0.0 / 0.0 / 0.0 / 224.4
89 / Ships, boats and floating structures / 18 / 18 / 0.0 / 0.0 / 0.0 / 2.0
90 / Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof / 164 / 164 / 1.0 / 0-15 / 3.8 / 39.3
91 / Clocks and watches and parts thereof / 54 / 54 / 0.0 / 0.0 / 0.0 / 11.7
92 / Musical instruments; parts and accessories of such articles / 17 / 17 / 0.0 / 0.0 / 0.0 / 0.5
Table AIII.1 (cont'd)
93 / Arms and ammunition; parts and accessories thereof / 22 / 22 / 27.3 / 0-30 / 8.8 / 0.1
94 / Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates / 68 / 68 / 14.3 / 0-30 / 12.8 / 23.5
95 / Toys, games and sports requisites; parts and accessories thereof / 48 / 48 / 5.6 / 0-30 / 8.5 / 13.8
96 / Miscellaneous manufactured articles / 55 / 55 / 3.3 / 0-30 / 9.0 / 14.3
97 / Works of art, collectors' pieces and antiques / 7 / 7 / 0.0 / 0.0 / 0.0 / 0.3
Source:WTO Secretariat estimates, based on data provided by the Mauritian authorities; import data from UNSD, Comtrade database.
Table AIII.2
Incentive schemes, as at July 2007
Titles objectives, and access criteria / Main incentivesExport Enterprise Scheme
Promotion by exportoriented enterprises in generala
All manufactured goods for exports / No customs duty or VAT on raw materials and equipment
Produce of deep sea fishing (including fresh or frozen fish) / Corporate tax of 15%,
No tax on dividends
Printing and publishing as well as associated operations / No capital gains tax,
Free repatriation of profits, dividends and capital
Information technology activities / 60% remission of customs duties on buses of 15-25 seats used for the transport of workers
Agro industries / Exemption from payment of half the normal registration free on purchase of land and buildings by new industrial enterprises
Export-oriented enterprises / 50% relief on personal income tax for two expatriate staff
Promotion of spinning, weaving, dyeing and knitting companies specificallyb
Spinning, weaving, dyeing and knitting companies / Companies having started their operations on or before30 June 2006 are exempted from corporate tax for 10 years
Companies having started their operations between 1 July 2006 and 30 June 2008 are exempted from corporate tax up to 30 June 2016
Companies investing at least MUR 60 million or at least 20% in the capital of a spinning company, and companies investing at least MUR 10 million or at least 20% in the capital of a weaving, dyeing or knitting factory company (whichever is higher) benefit from tax credits as follows: either, for each of the three subsequent income years, an equal amount of 15% of the amount actually paid in cash; or, for each of the 5 subsequent income years, an equal amount of 10% of the amount actually paid in cash
Export Promotion
Encouraging enterprises traditionally geared towards the domestic market to diversify into export marketsc
Any company engaged in the export of goods and services which is not a tax incentive company / Tax credit by way of deduction from income tax otherwise payable by the company (the credit being determined by the percentage of qualifying export sales to total turnover); however, the rate of income tax payable after the tax credit should not fall below 15%
Pioneer Status Enterprise Scheme
Encouraging transfer of technology and creation of new support industries for high value added sector, development of priority sectors and pioneer services; and allowing operators to export and sell services on local marketd
. Activities involving technology and skills above average existing in Mauritius and likely to enhance industrial and technological development
Applicant companies may come under one of three broad categories: (a)new technology, (b)support industries and (c)service industries / No customs duty or VAT on scheduled equipment or materials
15% corporate tax
No tax on dividends
Free repatriation of profits, dividends and capital
Strategic Local Enterprise Scheme
Promotion of the economic, industrial and technological development of Mauritiusd
Local manufacturing enterprises manufacturing for the local market and engaged in an activity likely to promote and enhance the economic, industrial and technological development of Mauritius / 15% corporate tax
No tax on dividends
Modernization and Expansion Scheme
Acceleration of the modernization, expansion and diversification of existing manufacturing enterprises through investments into automation, improved technology, computerization and pollution control technologyd
Investment in productive machinery and equipment such as automation equipment and processes and computer applications to industrial design, manufacture and maintenance (CAD/CAM)
Investment in anti-pollution and environment protection technology to be made within two years of date of issue of certificate / No customs duty on production equipment
Income tax credit of 10% (spread over three years) of investment in new plant and machinery, provided at least MUR 10 million are spent and this occurs within two years of date of issue of certificate. (This is in addition to existing capital allowances, which amount to 125% of capital expenditures). Enterprises incurring expenditure on anti-pollution machinery or plant benefit from a further incentive, i.e. an initial allowance of 80% instead of the normal 50%
Table AIII.2 (cont'd)
IndustrialBuilding Scheme
Encouraging the construction of industrial buildings with floor space exceeding 1,000 m2
Construction for letting purposes of industrial buildings or levels thereof, provided floor space is at least 1,000 m2
Special conditions: the applicant can only be a company intending to erect an industrial building to be let to the holder of a certificate (other than an industrial building enterprise certificate) issued under this Act or to an enterprise engaged in the manufacturing or processing of goods or materials except the milling of sugar / 15% corporate tax
No tax on dividends
Registration dues for land purchase: 50% exemption
Disapplication of the Landlord and Tenant Act, i.e. rent control
Small and Medium Enterprises Scheme
Promotion of the development and integration of SME in the industrial landscaped
Any manufacturing activity, including repair, packing and assembly of inputs into finished or semi-finished goods, provided the aggregate CIF value of production equipment does not exceed MUR 10 million / No customs duty on production equipment
15% corporate tax
Concessionary loan schemes in order to facilitate access to finance
Human Resource Development Council
Technical and vocational training
All firms, mainly in textiles, electronics, jewellery, footwear, hotel and catering, printing and information technology. Costs are shared by the Government and the private sector / 75% of approved training costs are reimbursed, part of it directly from IVTB and the rest through tax deductions.e
The IVTB is funded through a training levy paid by employers set at 1% of the payroll through the National Pension Fund
Export Service Zone
Development of marketing services and expertise in support of manufacturing sector. Other activities: translation works, consultancy servicesd
Export oriented service companies, such as accountancy, law, medicine, international marketing, quality testing, pre-shipment services, civil engineering, management consultancy, re-insurance, entrepôt trade, transhipment / 15% corporate tax, exemption from payment of income tax on dividends
No customs duty on office equipment
Global Business
Promoting the development in the Global Business sector
Conduct of business with non-residents / For incentives granted to Global Business Companies 1 and 2, see ChapterII(5)
Freeport
Convert Mauritius into a major regional distribution, transhipment and marketing centre through development of international trade
Freeport activities are: warehousing and storage; breaking bulk; sorting, grading, cleaning and mixing; labelling, and packing; light assembly; minor processing; ship building, repairs and maintenance of ships and aircrafts; storage, maintenance and repairs of empty containers; freight forwarding services; quality control and inspection services; and export and re-export oriented airport and seaport based activities / No corporate tax (corporate tax exemption has been terminated by Finance Act 2006, effective 1 July 2009)
Dividends non taxable
Complete exemption from payment of customs duty, excise duty and VAT on: all machinery, equipment and materials imported into a freeport zone for exclusive use of the freeport activities; all goods destined for export or re-export
All goods and services supplied by a registered person under the Value Added Tax Act exclusively for the freeport activities are subject to value added tax at zero-rate
Reduced port handling charges for all goods destined for re-export