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Buyers can access product duty-free at competitive prices by tapping into the benefits of trade preference agreements such as the Africa Growth and Opportunity Act-AGOA- (US Market) and the Cotonou Agreement (EU market).
United States
The Africa Growth and Opportunity Act, commonly known as AGOA, a trade legislation under the Trade and Development Act 2000, allows duty-free access into the US market for garments produced in Sub Saharan Africa.
| Product | General Tariff |
Preferential Tariff
for Mauritius |
| Woollen Sweaters |
16.4 % | 0 % |
| Cotton Knit Shirts |
19.8 % | 0 % |
| Cotton Shirts |
8.2 % | 0 % |
| Cotton Trousers |
16.7 % | 0 % |
| Cotton Underwear |
7.6 % | 0 % |
European Union
Under the Cotonou Agreement, garments made in Mauritius are given duty-free access provided country of origin for raw material is in the EU or any ACP countries or in special cases where there is a double transformation in the producing country.
| Product | General Tariff |
Preferential Tariff
for Mauritius |
| Pullovers |
12 % | 0 % |
| T-shirts |
12 % | 0 % |
| Shirts |
12 % | 0 % |
| Trousers |
12 % | 0 % |
| Lingerie |
12 % | 0 % |
| Swimwear |
12 % | 0 % |
| Subject to Rules of Origin Criteria |
SADC - Southern African Development Community
The SADC Trade Protocol allows for gradual tariff reduction for Mauritian garment exports into Southern Africa. The import duty on garments was reduced from 47% to 25% in 2002 and to 15 % in 2003 and in 2004 it was lowered to 4% before being phased out in 2005. Duty on fabrics and import duty on yarn have both been completely phased out in 2005.
COMESA - Common Market For Eastern and Southern Africa
Mauritian products, including garments, with at least 35% local value-addition are exempted from customs duty in the 20 COMESA FTA signatory member states. Duty concessions of up to 80% are allowed for other member states.
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