Conditions for obtaining the benefits of the UAE-Mauritius Comprehensive Economic Partnership Agreement
- For the purposes of implementing the Agreement, the owner of the goods, their delegate, or the authorized customs broker must submit the Certificate of Origin and all relevant documents electronically. The original copies must be retained and presented to the Customs Center upon request. Filling out the field designated for obtaining an exemption in the customs declaration—using the special code No. (66) and selecting the “Apply” field—is considered submission of the application.
- Should a “Declaration of Origin” system be adopted between the two countries, the imported goods must be accompanied by a Declaration of Origin issued by an Approved Exporter. This declaration shall serve as a substitute for the Certificate of Origin.
- The goods must be transported directly from the Republic of Mauritius to the UAE. However, goods are accepted as originating from the Republic of Mauritius if they transit through the territories of other countries or are temporarily stored, provided that such transit is justified by geographical reasons or considerations exclusively related to transport requirements; the goods remain under customs control in the territory of the non-Party country and do not enter into trade or consumption there; and the goods undergo no operation other than unloading, reloading, repackaging, labeling, splitting of consignments, or any operation required to maintain them in good condition.
The UAE-Mauritius CEPA Market Access Dashboard
UAE exporters can now benefit from greater access to the Mauritian market through preferential tariff rates. Some products will be subject to zero tariffs from day one, while tariffs on others will be reduced over time. To determine the tariff classification (the HS code for your product), review the dashboard and find the tariff-line description that best represents your product. From there, you can view the preferential tariff rate for your product and calculate the charges.