Who are they and since when?

There Mauritius Duty Free Paradise (MDFP) Co. Ltd is a subsidiary of Airport Holdings Ltd (AHL), the Mauritian public holding company that also owns Air Mauritius and SSR Airport. Created on March 26, 2002It manages all the duty-free shops at Sir Seewoosagur Ramgoolam (SSR) International Airport, located in both the arrivals halls and departures areas. These shops are open 7 days a week, 24 hours a day, in line with international flights. For any inquiries: +230 603 6400 — [email protected] — mauritiusdutyfree.com.

Recently renovated and considerably enlarged spaces

In 2025, MDFP inaugurated completely renovated retail spaces as part of a strategic partnership with the German travel retail giant. Gebr. Heinemannwhich co-financed 50% of the project (total investment: $4 million). This renovation has significantly expanded the available space:

• The shop Premium Arrivals has practically doubled to reach 425 m²
• The main space of Arrivals now extends over 490 m²
• The area Departures houses a main commercial area 1,400 m²bringing the total number of duty-free departure areas to 2,400 m²

The design was entrusted to the South African firm Dakota Design CompanyThis renovation combines international offerings with local specialties, including Mauritian artisanal spirits alongside major global brands (Dior, Chanel, Armani, Guerlain, Estée Lauder, Moët & Chandon, Johnnie Walker, among others).

From 2021 to 2024, approximately 35% of departing passengers and between 17% and 20% at arrival frequent the duty-free shops at SSR Airport — a figure that illustrates the importance of this system for travelers.

What can you find in these shops?

MDFP stores offer a wide range of products: alcohols and spirits (Mauritian rums, whiskies, champagnes, wines), perfumes and cosmetics, fashion and accessories (designer clothing, watches, jewelry, sunglasses, Swarovski), local and artisanal products (Mauritian specialties, confectionery, spices), tobacco (international cigarettes and cigars), as well as toys, books and publications.

A counter in the business aviation lounge

Since May 2024, an MDFP counter has also been present in the Jet Prime loungeThe SSR airport's business aviation lounge caters to passengers travelling by private jet. It offers a refined selection of accessories, perfumes, cigars and premium spirits (including limited editions like Royal Salute), in a calm and discreet setting.

Two physical stores in major tourist areas

Go Duty Free Mauritius (operated by Flemingo Duty Free Mauritius, founded in 2008, under the aegis of the Roland Maurel Group) offers two physical stores located in the main tourist areas of the island:

• Grand Baie : in the heart of the liveliest seaside resort in the north of the island — open Monday to Saturday from 9:30 am to 6:00 pm, closed on Sunday
• The Caudan Waterfront in Port Louis : in the capital's iconic shopping center, at the level of the famous Umbrella Alley

These shops offer perfumes, spirits, tobacco, confectionery, local and artisanal products. Go Duty Free highlights a label "Rare & Authentic" which promotes local and regional artisans: you can sample and buy tea chutney, Mauritian gold, or Takamaka lychee wine. It's worth noting that Go Duty Free has been recognized as Best Shop Operator in Mauritius at the MCCI Awards 2023-2024.

Namely: Products purchased in-store can also be handed over at the airport upon departure via the MCCI counter (see Section 4 on tax refunds), if you prefer not to carry them during your stay.

Pre-ordering online: convenient, cheaper, and with a promo code

Go Duty Free also offers an online pre-order platform on www.godutyfree.muOrder your tax-free products between 30 days and 24 hours before your departure from Mauritius, and collect them at the MCCI Tax Refund counter at SSR Airport — the same counter used for VAT refunds — located in the departure lounge opposite gate 19, after immigration and security checks. Allow a few minutes for this step.

Payment is made online via international bank card (Visa, Mastercard). Products are delivered to you packaged in security bags approved by airline authorities. Simply present your payment receipt and ID. Go Duty Free uses the MCCI counter infrastructure for order handover in the departure area.

This solution helps avoid queues at the airport, and online prices are often more competitive than those in physical stores.

Good to know: A loyalty program is offered (Go Points): for every euro spent, you accumulate points that can be used on your next purchases. Furthermore, the promo code ISLAND10 gives you 10% off your online order — to be entered at checkout.

This service is also available for flights between Mauritius and Reunion Island.

Go Duty Free is notably a partner ofAir Austral for passengers on the Mauritius – Reunion route. Members of the loyalty program MyCapricorne They can accumulate points on their purchases made on the platform, by entering their membership number at the time of ordering.

The airport's duty-free shops are accessible both on arrival and departureIf you wish to take advantage of tax-free prices upon arrival (for example, to stock up on alcohol for your stay), strict quotas apply.

The three options available for entry into Mauritian territory

These quotas are per passenger — not per suitcase, not per family. Each adult traveler (18 years and older) has their own allowance, independent of other members of the group. These formulas are not not cumulative with each other You choose one of the three options:

Source: Mauritius Revenue Authority (MRA) — quotas in force since September 1, 2025.

A concrete example for a couple: Two adults each choosing option B can together import up to 4 litres of spirits (2 litres × 2 people) — provided that each bottle is properly associated with a passport when going through customs.

Beyond these quantities, the products must be declared upon arrival and the corresponding Mauritian customs duties paid.

Important : These allowances are reserved for travelers aged 18 years or olderMinors cannot carry alcohol or tobacco when entering Mauritian territory, and their quota cannot be "transferred" to an adult in the group.

Do not confuse these entry quotas to Mauritius with French customs allowances on return. These two sets of rules are completely independent. For example, even if you import 2 liters of rum upon arrival in Mauritius (option B), you will only be able to bring back...1 liter duty-free upon returning to France. See section 6 for details of French franchises.

Special case: purchases in shops on the island with delivery to the airport

Duty-free shops are also located in some shopping centers and tourist areas on the island. The principle is the same as that described in the tax refund section below: purchased items are not handed over at the time of purchase, but collected at the MCCI counter at the airport upon departure, upon presentation of the passport and airline ticket.

Mauritius offers a system of VAT refund (Tax Free Shopping) which allows tourists to recover a significant portion of the taxes paid on their purchases in the island's shops. The VAT rate in Mauritius being 15 %The savings can be substantial, particularly on high-value purchases (jewelry, textiles, cosmetics, etc.). This service is operated by the MCCI (Mauritius Chamber of Commerce and Industry), a pioneer in this field in Mauritius since 1996.

In October 2024, the MCCI launched a completely redesigned version of its website taxfreeshopping.muaccompanied by a mobile application — the MCCI Tax Refund App — available on the App Store and Google Play, to simplify and digitize the entire process (zero paperwork, refund possible to credit card).

Who can benefit from it?

All tourist or foreign resident without a Mauritian work permitholders of a foreign passport. Mauritians residing abroad and travelling abroad can also benefit from the duty-free delivery service at the airport since 1 October 2017, in approximately 400 approved shops displaying the “Airport Delivery” logo.

The conditions to be met

• Make your purchases in a store displaying the logo "Tax Free Shopping" Or “Airport Delivery”
• Reaching a minimum purchase of 2,300 Mauritian Rupees (MUR) VAT included on a single invoice (approximately €45-50 depending on the exchange rate — a threshold easily reached)
• Introducing a valid foreign passport

More than 1,500 stores are registered in this program across the island (figure updated in 2024-2025). The complete list can be found at taxfreeshopping.mu.

Which products are eligible — and which are not?

The majority of consumer goods purchased from authorized retailers are eligible. However, some products are expressly excluded from VAT refunds : food, alcoholic beverages and tobacco products.

Eligible categories include: perfumes and cosmetics, jewelry, watches, clothing and textiles, electronics, handcrafted souvenirs, shoes and fashion accessories.

How does the reimbursement process actually work?

There is two ways to benefit from this scheme:

Option 1: You buy the item, paying the VAT, then get a refund at the airport.

1. Make your purchase at an authorized store and ask the salesperson for a invoice DF5 (or receipt "VAT Paid Supplies to Visitor"). Make sure your name, nationality, passport number and flight information are correctly entered on it.
2. Keep the items with you (in cabin baggage if possible — Mauritian customs may ask you to present them). Before checking in luggageDeclare your purchases at the MRA Customs office located in the departure hall.
3. On the day of your departure, after immigration and security checks, go to the MCCI Tax Refund counter located in the SSR airport departure lounge.
4. Present your DF5 invoices, your passport, and your items. Reimbursement can be made in cash in the following currencies: euros (EUR), pounds sterling (GBP), US dollars (USD) or South African rands (ZAR)The exchange rate applied is that of the Bank of Mauritius (BOM) from the previous day. Refunds are available to credit cards via the MCCI Tax Refund app, without paperwork.

Option 2: You buy directly tax-free and pick up your items at the airport.

1. In a store displaying the logo “Airport Delivery”Present your passport and your plane or cruise ticket. The merchant will issue a invoice DF4 (or "VAT Free" receipt).
2. You pay the price excluding VAT directly in the store. Your items are kept by the merchant.
3. On the day of your departure, after immigration and security, collect your belongings at MCCI Tax Refund counter upon presentation of your DF4 receipt, your passport and your ticket.

This option is particularly suitable for purchases of large or bulky items that you do not wish to carry during your stay.

For the cruise passengersAn equivalent service is available at the cruise terminal.

Good to know: you haveone year You can claim your VAT refund from the date of purchase, provided you keep your invoices. For any questions, contact the MCCI counter directly at +230 637 7401.

Beyond the airport shops, Mauritius offers a wealth of local and artisanal products, which make for truly memorable travel souvenirs. Here's an overview to help you know what to look for—and where.

Mauritian rum

That's probably the most iconic memory to bring back from the island. The history of rum in Mauritius dates back to the 19th century, but it was in the early 2000s that production took off, thanks to legislative changes allowing for lower proof distillation and therefore the production of more aromatic rums. Today, six major distilleries produce a variety of rums: Chamarel, Labourdonnais, Saint Aubin, Grays (New Grove brand), Oxenham and Medine (Penny Blue and Pink Pigeon brands)Flavored rums—infused with tropical fruits, vanilla, or local spices—are particularly popular with visitors. Most of these distilleries offer guided tours and on-site tastings.

Note: Rum is not eligible for VAT refunds in stores, but can be purchased duty-free in airport duty-free shops or at Go Duty Free — within the limits of the quotas allowed upon entry into Mauritius (section 3) and the French customs allowances upon return (section 6): 1 liter of duty-free spirits).

Textiles

The textile industry is one of the historical pillars of the Mauritian economy. Tourists generally prefer cashmere, woolens, silks, and Indian-style clothing. For the most attractive prices, it is advisable to visit the factory outlets of Port Louis and the Caudan Waterfront, and in particular of the Floreal Square, located on the high plateaus. Textiles are eligible for VAT refunds in approved stores.

Model boats

Model boats are the most famous and sought-after craft in Mauritius. Each model is meticulously rebuilt by hand according to the original plans, using teak or camphor wood—a process that can take up to 400 hours for the largest pieces. Production began in Mauritius in the 1960s, and the main workshops are located in Curepipe, Rose-Hill, Pointe aux Canonniers and GoodlandsPrices range from around one hundred euros for small models to several thousand euros for large ones. For large models, manufacturers are experienced in international shipping.

Spices, sugar and gourmet specialties

Mauritius is renowned for its spices and cuisine, a fusion of Indian, Creole, Chinese, and European influences. Must-buys include masala, vindaye, salmi and biryani spice mixes, and locally produced, high-quality vanilla. Cane sugar is also a signature product. The shop at The Sugar Adventure is a leading supplier of sugarcane-based products. These products are easily transportable by plane, but be aware: Food products are not eligible for VAT refunds..

The jewelry store

Mauritian jewelry boasts a long tradition, particularly within the Hindu and Muslim communities. It offers a wide range of creations featuring 18 or 22-karat gold, diamonds, and pearls. Several renowned establishments are located in free trade zones and duty-free areas. Always request a certificate of authenticity specifying the gold content and weight. Jewelry is eligible for VAT refunds at authorized retailers.

Basketry and crafts in vacoas

Mauritian basketry traditionally uses the leaf of vacoas (Pandanus), a tropical tree characteristic of the island. Artisans hand-weave baskets, bags, hats, and placemats. These items are available in craft markets and souvenir shops throughout the island.

Local paintings and works of art

Many Mauritian artists capture the island's landscapes and life in their paintings and watercolors. Several galleries in Port Louis and Grand Baie offer authentic creations. These purchases are eligible for VAT refunds.

Where to shop on the island?

Among the many shopping locations you have, for example:

• The Caudan Waterfront in Port Louis Brand boutiques, Craft Market, craft galleries, jewelry stores. It is also home to Umbrella Alley, one of the symbols of the capital.
• The central market of Port Louis Spices, fruits, textiles, local crafts, open Monday to Saturday from approximately 5:30 am to 5 pm.
• Floreal Square in Curepipe : textile factory outlets, jewelry stores, duty-free shops.
• Grand Baie Tourist shops, craft market, numerous stores.
• The Flacq market : one of the largest open-air markets on the island, on Wednesdays and Sundays.
• The Bagatelle Mall in Moka : one of the largest shopping centers on the island, international shops and restaurants.

As Mauritius is a non-EU country, specific customs allowances apply upon your return to mainland France. These rules are based on official documents from the French Customs Directorate General and Service-Public.fr.

The franchise value (general merchandise excluding alcohol and tobacco)

For any traveler of 15 years and older arriving by plane from a non-EU country, the The deductible amount is €430 per person. If the total value of your purchases (excluding alcohol and tobacco, which are subject to specific rules) does not exceed this amount, you do not have to declare or pay anything.

For the under 15 years oldthis franchise is reduced to 150 €.

Important rules:

• The deductible applies to the total value of all your purchases, not item by item.
• A group or family cannot pool their allowances to purchase a single expensive item. Therefore, four people cannot combine their €430 allowances to import a single item worth €1,720.
• An item whose value alone exceeds the exemption threshold must be declared and taxed in full, without any reduction.
• The value of products subject to quantitative allowances (alcohol and tobacco) is not included in the allowance value of €430.

What happens above €430

Beyond the €430 deductible and up to 700 € of total value, a flat-rate customs duty of 2.5% ad valorem is applied to the total value of the goods. Beyond 700 €The Common Customs Tariff (CCT) applies, with rates varying depending on the nature of the goods—potentially higher. You can refuse the flat 2.5% tariff and request the application of the CCT specific to your goods if this is more advantageous.

Quantitative allowances for alcohol

These franchises apply per person of 17 years and older — not per suitcase, not per household. Each adult in the group has their own independent allowance. The different categories are cumulative between them:

Practical examples (official sources from French customs):

• 1 liter of rum + 4 liters of wine + 16 liters of beer. ✔
• 2 liters of port + 4 liters of wine + 16 liters of beer. ✔
• 0.5 liters of rum + 1 liter of port + 4 liters of wine + 16 liters of beer (proportional assortment). ✔

Beyond these thresholds, excess quantities are subject to customs duties, VAT and excise duties, calculated on the price mentioned on the purchase invoice.

Quantitative allowances for tobacco

These franchises apply per person of 17 years and olderThe categories are not not cumulative between them, but a proportional assortment is possible within the same category:

Example of a product range: If you bring back 100 cigarettes (half of the allowance), you can supplement with 50 cigarillos, or 25 cigars, or 125g of smoking tobacco.

Attention : Buying tobacco online is strictly prohibited for individuals — the goods would be confiscated by customs before delivery.

Obligation to report and false reporting

If your purchases exceed the allowances, you must report to customs upon arrival in France and declare your goods verbally. If you do not present an invoice, taxes will be calculated based on the customs officers' estimated value. A false declaration or failure to declare may result in the confiscation of goods, payment of duties and taxes, and criminal penalties (fines or even imprisonment).

To simulate your customs duties before leaving, French customs provides the following tool Customs Declaration (mobile and web application). If in doubt, you can also contact Customs Information Service at 0 800 94 40 40 (free number, available Monday to Friday from 8am to 6pm).

Managing your purchases during your stay

• Keep absolutely all your invoices from the first purchase. Without an invoice, no tax refund is possible — and in the event of a customs check on return, it is the value estimated by the agents that will be used to calculate the taxes.
• Check that the invoice is complete Your name, passport number, nationality and flight information must be included for the tax refund request to be accepted.
• Always ask for a tax refund in eligible stores, even for purchases that seem modest to you. The limit of 2,300 MUR represents approximately 45-50 euros depending on the exchange rate — a threshold easily reached.
• For purchases in "Airport Delivery" shops (VAT-free option with airport delivery), Allow enough time on the day of departure to collect your items at the MCCI counter after immigration and security checks.

At the departure airport

• Before the recordingIf you opt for VAT refund (option 1), declare your purchases at the MRA Customs office in the departure hall.
• The MCCI Tax Refund counter is located in the departure loungeAfter security checks, access is only granted once immigration and security formalities have been completed. Please take this into account when planning your departure.
• Plan to keep items purchased from authorized retailers. in cabin baggage if possible, as Mauritian customs may ask you to present them at the time of reimbursement.
• The refund is made in cash (euros, dollars, pounds or rands) or to a credit card via the MCCI Tax Refund application.

Do not confuse entry quotas to Mauritius with French customs allowances upon return

• These two sets of rules are completely independentAnything you buy duty-free upon arrival in Mauritius (in MDFP shops) is subject to Mauritian import quotas. Anything you bring back to France is subject to French customs allowances.
• For example, you can import 2 liters of rum upon arrival in Mauritius (option B), but only bring back 1 liter. 1 liter duty-free upon return to France. The excess must be declared and taxed upon arrival in France.

Tips on buying handcrafted goods

• Beware of counterfeit goods, especially in popular tourist areas. Check the origin of products, particularly textiles.
• For large-format model boats, Transportation is a cost that needs to be anticipated. These items are fragile and bulky. Mauritian manufacturers are generally equipped for international shipping.
• For gold jewelry, always ask for a certificate of authenticity specifying the fineness (18 or 22 carats) and the weight.

Can you make duty-free purchases upon arrival in Mauritius, not just upon departure?

Yes. The MDFP shops at SSR Airport are accessible for both arrivals and departures, and purchase quotas apply upon entry into Mauritius (see section 3). Duty-free shops also exist in some shopping centers on the island, but items purchased in these shops can only be collected at the airport upon departure, at the MCCI counter.

Do you have to be a tourist to benefit from VAT exemption in Mauritius?

Yes. Tax-free shopping is reserved for holders of a foreign passport who do not have a Mauritian work permit. Permanent residents of Mauritius cannot benefit from it in stores, but Mauritians residing abroad can benefit from the tax-free delivery service at the airport upon presentation of their passport and airline ticket.

Are rum and spirits purchased in shops on the island eligible for VAT refunds?

No. Alcoholic beverages and tobacco products are expressly excluded from the VAT refund scheme in shops on the island. However, they can be purchased duty-free in airport duty-free shops or at Go Duty Free, within the limits of the quotas allowed upon entry into Mauritius (up to 2 liters of spirits with option B) and the French customs allowances upon return (1 liter of spirits duty-free).

Can alcohol allowances be combined upon returning to France?

For alcohol, the different categories can be combined: it is possible to bring back 1 liter of spirits + 4 liters of wine + 16 liters of beer simultaneously. However, for tobacco, the categories cannot be combined: you choose only one category (or a proportional assortment), up to the allowance for that category.

What happens if I exceed the French customs allowances?

You must declare your goods to French customs officials upon arrival. A flat-rate customs duty of 2.5% applies to goods exceeding this limit up to €700 in total value. Above this amount, the Common Customs Tariff applies. Failure to declare your goods may result in penalties, including criminal prosecution.

Where exactly is the MCCI Tax Refund counter located at SSR Airport?

The MCCI Tax Refund counter is located in the departure lounge of SSR Airport, after immigration and security checks, opposite gate 19. It is therefore only accessible once departure formalities have been completed. Please allow sufficient time before your flight to complete these procedures at your leisure. For more information, you can contact the counter directly at [phone number/email address]. +230 637 7401.

Are the duty-free quotas on arrival per person or per suitcase?

By personWithout exception. Each adult passenger (18 years and older) has their own allowance, independent of other members of the group. It is not possible to "share" allowances: if you are traveling as a couple, you each have your own option (A, B, or C). However, if you both choose option B, you can together import 4 liters of spirits—provided that each bottle is properly linked to a passport at customs. Minors are not entitled to any alcohol or tobacco allowance, and their quota cannot be transferred to an adult.

Is it possible to bring an electronic cigarette (vape) to Mauritius?

No — and that's a point many travelers are unaware of. Mauritius has strictly banned it since May 31, 2023 The importation of electronic cigarettes, e-liquids, vaping products, and heated tobacco products (such as IQOS and Glo) is prohibited. This ban applies even to strictly personal use. In practice, some travelers report that customs officers may occasionally allow a device through, but this is an unofficial and random tolerance—don't count on it. The risk is confiscation upon arrival.

Is there a customs form to fill out before arriving in Mauritius?

Yes. During your flight to Mauritius, the cabin crew usually distributes a customs declaration form to be completed before landing. Upon arrival, you have two options: the green corridor (nothing to declare) and the red corridor (Goods to declare). If you have purchased duty-free products during your stopover or on the plane that exceed Mauritian quotas, or if you are carrying valuable goods, use the red lane. Random checks take place even in the green lane—any false declaration may result in fines and confiscation of goods.

Can you pay in euros in duty-free shops in Mauritius?

In the airport duty-free shops (MDFP) and at Go Duty Free, the euro is generally accepted alongside the Mauritian rupee and major currencies (US dollar, British pound). The exchange rate applied is often slightly less favorable than at a currency exchange office—if you want to maximize your savings, it's best to pay by international credit card (Visa or Mastercard), whose rate is usually closer to the official rate. In shops on the island outside of duty-free zones, payment is made in Mauritian rupees (MUR).

What is the difference between Go Duty Free and the airport shops (MDFP)?

These are two separate operators. MDFP (Mauritius Duty Free Paradise) exclusively manages the shops located inside the SSR airport — in arrivals and departures. Go Duty Free Go Duty Free is a private operator that manages two physical stores on the island (Grand Baie and Port Louis) and an online pre-order platform. In both cases, purchases are tax-free. The main practical difference is that at Go Duty Free stores, items can be purchased during your stay but are only handed over at the airport upon departure; online pre-ordering allows you to pay for everything from your hotel, up to 24 hours before your flight.