Frequently Asked Questions

Who can claim a VAT Refund?

• a holder of a foreign passport, NOT Mauritian passport, and valid ticket for travel by air or sea to a foreign airport or port
• an expatriate resident in Mauritius, holder of a foreign passport and a valid ticket for travel by air or sea to a foreign airport or port
• who purchases goods from authorised shops displaying the "TAX REFUND by the MCCI" sign.

How to claim a VAT Refund?

• VAT Refund only applies to goods taken out of Mauritius with the visitor.
• Goods purchased must have a minimum VAT amount of MUR 200.
• On the purchasing day, present your passport and ask the sales assistant at the store to complete the Sales Receipt. Verify that the name and surname are exactly as on your passport and that the passport number has been properly input.
• Before departure, present your goods and Sales Receipt at the MRA Customs office for inspection before check-in and passport control. Ensure that the Sales Receipt has been stamped by the Customs Officer. After passport control, present the Sales Receipt at the MCCI Tax Refund Counter at the Departure hall for your VAT Refund.

Which goods are not eligible for a VAT refund?

• Because of their specific nature, some goods are not eligible for a VAT refund. They include the following consumer goods: spirits, wine, cigarettes or other tobacco products.

Tax Refund for visitor process:

How does a Sales Receipt look like?

• Please click on the following link to view a Sales Receipt specimen.

How will the refund be paid?

Refund of VAT is made in Pound Sterling (GBP), South African Rand (ZAR), US Dollar (USD) or Euro (EUR), as requested by the visitor.

An administrative fee equivalent to Rs150 per Sales Receipt is deducted in the chosen foreign currency at the time of refund.

If the Sales Receipt is in MUR, the rate of exchange used is that of the Bank of Mauritius and is affixed at the counter.

If the Sales Receipt is in GBP, ZAR, USD or EUR, the rate of exchange in force at the time of sale in accordance with the Notice published in the Gazette under the Customs Tariff Act (MRA customs rate on the date of sale) is used to calculate the VAT Refund in MUR. Then the applicable rate of exchange of the Bank of Mauritius (BOM), affixed at the MCCI Tax Refund counter, is used to calculate the amount to be refunded. This amount can be more or less than the amount on the sales receipt due to exchange rate fluctuations. This is illustrated in the following example.

Example of Sales Receipt in foreign currency:

Sales amount excluding VAT is €1,000
VAT is €150
Total sales amount is €1,150

• If the MRA customs rate on the date of sales is at MUR40 for 1EUR then VAT amount will be MUR6,000.
• If the BOM exchange rate is the same as customs rate i.e. MUR40, then refund is €150 less administrative charges.
• If BOM exchange rate on the date of refund is MUR 42.857, then refund is €140 less administrative fees.
• If BOM exchange rate on the date of refund is MUR 37.50, then refund is €160 less administrative fees.

Which Rate of Exchange is used for refund?

The Bank of Mauritius (BOM) exchange rate for notes of the previous working day is used. Please find link below:
https://www.bom.mu/Default.asp?id=ExchangeRates

As from 1st January 2012, for refund made in USD notes, MCCI will apply a further MUR0.35 per USD, as claimed by commercial banks to the BOM USD notes selling rate.

The reasons why refunds may not be entertained:

• No Sales Receipt
• Goods were not purchased from shops displaying the "TAX REFUND by the MCCI" sign.
• Sales Receipt not stamped by Customs Officer because the goods have not been inspected or not in visitor’s possession at time of departure.
• The name/surname or the passport number on the original Sales Receipt is not as per passport presented.
• Total VAT amount of the goods claimed for refund is less than MUR 200.

How can I easily identify shops registered with MCCI for Tax refund?

• MCCI registered shops display the "TAX REFUND by the MCCI" sign on their window pane and/or Point of Sale.

Where are MRA Customs Office and MCCI Tax Refund Counter situated at SSR International Airport?

The MRA Customs office is in the check-in hall and the MCCI Tax Refund Counter is in the departure hall as shown in the above map.