Due to its strategic location in the middle of the Indian Ocean off the coast of East Africa, Mauritius offers unlimited trade opportunities between continents of Asia, Europe and Africa. The Mauritius Freeport Authority (MFA) was established in 1992 with the enactment of the Mauritius Freeport Act. The Freeport is essentially a designated area in the sea and the air ports whereby all goods destined for re-export entering the said area are exempted from import duties.
The MFA today acts as a developer of the Freeport and is the
sole authority for the management and control of the Freeport
zones. Its objectives are to act as a facilitator in the Freeport
area and to ensure maximum efficiency by minimizing bureaucracy
so that market needs of the international trade are met.
Qualifying Activities
Warehousing and storage
Sorting, grading, cleaning and mixing
Labelling, packing and repacking
Paper and Commission Trade
Quality control services
Breaking bulk
Telemarketing
Reshipment and Transhipment
Minor processing and simple assembly
E-Commerce
Cold Storage Activities
Incentives
A zero rate tax on the corporate profits
Dividends not taxable
Exemption from customs duties on all goods, machinery and equipment imported into the Freeport Zones for exclusive use in the Freeport
Reduced port handling charges for all goods destined for re-export
100% foreign ownership allowed
Access to offshore banking facilities
Free repatriation of profits
No exchange control
Possibility of selling a percentage of total turnover on local market
Principal Targeted Markets
Through the Southern Africa Development Community (SADC), the Common Market for Eastern and Southern Africa (COMESA) and the Indian Ocean Rim (IOC), Mauritius offers ready access to a regional market of 350 million consumers and an import market of over USD 45 billion.
Goods exported from Mauritius enjoy preferential access into COMESA and SADC countries.
