The Export Enterprise
Certificate is granted to export oriented enterprises which export their
entire production, although authorisation to sell a small percentage on the
local market (10% to 20%) may be obtained, depending on the nature of the
industrial activity.
Qualifying Activities
• All manufactured goods for exports.
• Produce of deep sea fishing
(including fresh or frozen fish).
• Printing and publishing as well as
associated operations.
• Information Technology activities.
• Agro
industries.
• Any other Export-oriented Enterprises.
Incentives
• No customs duty or sales tax on raw materials and equipment.
• Corporate
tax of 15%.
• No tax on dividends.
• No capital gains tax.
•
Free repatriation of profits, dividends and capital.
• 60% remission of
customs duties on buses of 15-25 seats used for the transport of workers.
• Exemption from payment of half the normal registration fee on purchase
of land and buildings by new industrial enterprises.
• 5% registration duty
for the purchase of land and buildings for industrial purposes, instead of the
normal 13.2%
• 50% relief on personal income tax for 2 expatriate staff for
a period of four years
• Duty remission on the import of two cars (maximum
duty of MUR 500,000 per car) provided the initial investment exceeds MUR 50
million or the project creates at least 200 jobs for Mauritian workers.
•
Sale on the local market, exempted of customs duty provided the product
satisfies the COMESA rules of origin criteria.