Nevertheless, questions remain on the clearance of these items. A customs of the Mauritius Revenue Authority (MRA) gives us an explanation.
First, as with any product, the Value Added Tax (VAT) of 15% is applicable on each item purchased online and shipped from abroad. However, VAT is not applicable on a package whose total value (regardless of the number of products) is less than Rs 1000. For packages that exceed this threshold, VAT does not apply on the first Rs 1000 Rs.
For example, for a package with three pairs of trousers at Rs 850 each, VAT will be applied, because the value of the parcel is Rs 2550. However, VAT will be calculated on Rs 1550. The VAT amount will be Rs 232.50.
According to our source, the payment of VAT on goods purchased online can be done directly in the mail. Indeed, when the package reaches the country, if its volume is important, it will not be distributed by the factor. Would deposit the recipient a note on which it notifies him of the presence of the parcel to the post office on which his residence. Once there, he will pay VAT and then retrieve his package.
Note that all products purchased online are taxable, even second-hand products. The calculation of clearance is compared to the value of the product in the state where he entered the country. We have a program through which we find the price and the date of marketing. This software also calculates the value of the product to the date of release, "says our interlocutor.