Reviewed 9 October 2026. Mauritius offers an established vehicle-import and registration framework, but electric-car buyers should not assume that every EV enters tax-free or that the latest used-vehicle permit exemption covers ordinary road use. This guide concerns complete passenger cars imported from China. It separates standard customs treatment, targeted concessions and the July 2026 display-only amendment.
Start with the vehicle’s legal category
Prepare a vehicle file before comparing landed quotations: new or second-hand status, first-registration history where relevant, propulsion type, motor power, seating, VIN, steering configuration and intended use. A battery electric passenger car, a plug-in hybrid, a pickup and a bus are different tax and approval cases. Chinese catalogue descriptions should be translated into the categories used by the Mauritius Revenue Authority and import authorities.
For fleet buyers, record who will own and operate the vehicles. A claimed concession linked to a qualifying operator cannot safely be transferred to an unrelated private buyer. For a used-car purchase, obtain the original registration record and a clear ownership chain. A seller’s description of “almost new” does not resolve the vehicle’s regulatory status.
Current MRA electric passenger-car tax bands
The MRA’s motor-vehicle page publishes the following treatment for electric motor cars designed for ten or fewer persons, including the driver:
| Battery electric passenger-car motor power | Excise duty | VAT |
|---|---|---|
| Not exceeding 180 kW | 15% | 15% |
| Exceeding 180 kW | 25% | 15% |
These are separate tax components, not a single combined percentage on the purchase invoice. Obtain an assessment using the applicable customs value and statutory tax bases. Plug-in hybrids have separate engine-capacity bands, while goods vehicles and buses have their own categories. Do not apply the passenger BEV table to them.
The same MRA guidance explains that second-hand valuation may use comparable vehicle references and prescribed depreciation methods. A low supplier invoice does not, by itself, determine the accepted taxable value. Supply the exact model, age and technical information when requesting a customs calculation.
Targeted concessions require an eligible applicant
An MRA notice dated 27 August 2025 allows eligible economic operators under Part IA of the First Schedule to the Excise Act to choose an electric vehicle instead of a conventional vehicle, without a motor-power limitation. The notice also says the measure can be withdrawn. This is a defined concession for eligible operators, not a universal tax exemption for all EV buyers.
Where a concession is proposed, request the applicant’s eligibility basis, approval conditions and confirmation that it remains available for the intended import. Match the vehicle and beneficiary to the approved arrangement. Our recommendation is to cost the transaction under the ordinary applicable treatment until the specific concession has been documented, then show the approved benefit separately.
The July 2026 permit amendment is for display and re-export
Government Notice 137 of 2026 took effect on 30 July 2026. It creates a permit exemption for used or second-hand vehicles, including left-hand-drive vehicles, imported solely for display. The conditions require an MRA-approved restricted period, prohibit sale on the local market and require re-export by the end of that period.
This is important for exhibitions and promotional displays, but it does not remove the ordinary permit process for a used car intended for local sale and registration. It also does not grant general road-registration approval to a display vehicle. Keep a demonstration import and a road-car purchase as separate projects, with different documentation and exit obligations.
For an exhibition shipment, our recommendation is to agree the permitted period, custody arrangements and return transport before departure. A vehicle that has arrived for display should not be advertised as ready for an ordinary local sale without resolving its legal status with the authorities.
Ordinary import permits and pre-shipment checks
The Ministry of Commerce’s current guidelines direct restricted-goods permit applications through Mauritius TradeLink and the Single Window arrangements. Importers should obtain the relevant permit before shipment. The guidance describes importer registration and identity or company documentation, with a trade licence where applicable.
For a second-hand road vehicle, obtain confirmation of the current age and category requirements, acceptable steering configuration and any special conditions before placing the order. The original 2017 regulations have subsequent amendments; quoting an old age limit without checking the applicable changes is not a reliable 2026 purchasing method. Use the ministry’s legislation index and the authority’s response for the exact import case.
Build the application from the vehicle’s original records. Check that the applicant, seller, ownership evidence and shipment description agree. Treat a late-permit process as a contingency to be resolved with the authority, not as permission to ship first and regularise everything on arrival.
Customs release and NLTA registration documents
The National Land Transport Authority’s registration FAQ lists a vehicle examination and a Particulars of Motor Vehicle form for new and imported second-hand vehicles. It also describes registering the deed of sale with the Registrar General before the registration application.
The published NLTA checklist includes the registered original deed and a copy, the Registrar General’s payment receipt, NIC or business registration number, original Bill of Entry and the Particulars form. An import permit is included for second-hand vehicles; a reserved registration-mark receipt is needed where applicable. The display-only amendment should not be read as deleting this ordinary used-vehicle registration requirement.
- Establish the import category and secure any required permission before loading.
- Prepare consistent invoice, transport, ownership and vehicle-identification records.
- Complete MRA declaration, valuation, assessment and release.
- Obtain the vehicle examination documentation required for registration.
- Complete the deed and NLTA registration file for the individual or company applicant.
- Arrange insurance, charging and a documented operational handover.
Choose an EV that can be supported after arrival
Price the charging installation alongside the car. Request connector photographs, AC supply requirements and a charging compatibility demonstration for the intended equipment. For used EVs, inspect battery health, charging behaviour, warning codes and accident or flood history before export. Request an inspection report tied to the VIN rather than a generic sample report.
Agree the overseas warranty scope and parts route in writing. Verify whether the vehicle’s applications, navigation, language options and remote functions work with the intended destination account. These are procurement checks, separate from customs approval, but they determine whether a legally imported car is practical to own.
Continue planning your China EV import
Return to the country import-guide directory to keep the destination rules beside your vehicle shortlist. For a Mauritius enquiry, compare available model families and record the exact factory steering layout, powertrain, charging interface and approval evidence before choosing a grade.
Comparing destinations? Read the separate guides for Madagascar, South Africa. Their tax and registration rules apply to those markets and must not be carried over to Mauritius.
Use our China import service overview to define who handles sourcing and documents, and the EV charging checks to prepare the operating specification. Send that specification with the destination and quantity in your enquiry.
Request a Mauritius import proposal
Contact Auto From China with your target EV, new or used preference, motor-power specification, quantity, applicant type and intended local road use or exhibition use. We can prepare a sourcing, inspection and shipping proposal with an itemised document file for your Mauritius customs and registration advisers. Any concession should be supported by the actual beneficiary’s approval before it is included in the quotation.
Official references
- MRA: motor-vehicle tax bands and valuation
- MRA: electric-vehicle option for eligible economic operators
- Government Notice 137 of 2026: display-only used vehicles and re-export conditions
- Ministry of Commerce: import-permit application guidelines
- Ministry of Commerce: legislation and amendments
- NLTA: vehicle-registration requirements