On 28 August 2026, the Mauritius Revenue Authority (MRA) issued a communiqué announcing revised processing fees for parcels, packets, and bona fide trade samples imported by post or courier that are not merchandise for sale. This update falls under the Customs Tariff Act and the Postal Import Regulations, aiming to streamline the clearance of low-value consignments and align fee structures with current administrative costs. The new fee schedule applies to all postal and courier imports declared as bona fide trade samples or non-commercial parcels, with specific exemptions for diplomatic mail and certain international agreements. The MRA emphasized that the revised fees are effective immediately and that customs officers have been instructed to enforce the new rates at all points of entry. The Authority also clarified that the fees are distinct from any applicable customs duties or VAT, which remain governed by the respective legislation. This measure is part of the MRA’s ongoing modernization of customs procedures to facilitate legitimate trade while securing revenue.
Key Takeaways
- Revised Fee Structure: The communiqué introduces a tiered processing fee based on the declared value and weight of the consignment, replacing the previous flat-rate fee. This change ensures that the cost of customs processing is more proportionate to the resources required for inspection and clearance. Fees now range from MUR 50 for consignments under 0.5 kg to MUR 500 for those exceeding 5 kg, with an additional ad valorem component for high-value samples.
- Clarification on Bona Fide Trade Samples: The MRA provided a stricter definition of “bona fide trade samples” to prevent misuse. Samples must be of negligible commercial value, marked or mutilated to prevent resale, and imported solely for soliciting orders. Importers must now provide a declaration confirming the samples meet these criteria, supported by a letter from the overseas supplier detailing the nature and purpose of the samples.
- Compliance and Enforcement: The MRA warned that incorrect declarations or attempts to circumvent the new fees will attract penalties under the Customs Act, including fines up to 200% of the evaded fee and potential seizure of goods. The Authority has enhanced its risk management system to profile high-risk postal consignments and will conduct random physical inspections to verify declarations. Traders are urged to update their customs brokerage instructions accordingly.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement