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Freeport and Logistics

Freeport and Logistics

The Mauritius Freeport was set up in 1992 with the main objective of positioning Mauritius as a regional trading and logistics hub. At its humble beginning the Freeport provided basic warehouse for dry goods of 5,000 m² that could capture “entrepot trade” only which stood at MUR 715 million and 20,000 tons in terms of value and volume of freeport trade performance. Over the years, it has progressively evolved over 550,000 m² of declared Freeport zones with superior and modern logistics infrastructure such as customized warehouses, cold rooms, processing units, open air storage and integrated office facilities.

Government is aiming primarily at developing Mauritius as the largest and competitive logistics centre in the Indian Ocean to provide Freeport operators with fully integrated supply chain solutions, in accordance with international standards.

Strategically located, Mauritius is poised to become an integral part of the new economic architecture and shall place the Mauritius Freeport as the ideal logistics and value addition platform for Africa, Europe and Asia.

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$ 797 M

TOTAL TRADE
VALUE 2023

0 %

GDP
CONTRIBUTION 2023

0 %

GROWTH RATE
2023

259007

TOTAL TRADE
VOLUME (Tons) 2023

About the Sector

- Key Facts
  - No. 1 in Africa
  - Top 7 Worldwide
  - Total Area of Land Declared for Freeport: 80Ha
  - Land Freeport infrastructure: 550,000 m2
  - Location of Freeport Zones: Vicinity of the Port and the Airport, Riche Terre Business and Industrial Park and Jin Fei
  - Total Trade (Volume): 262,474 Tons
  - Total Trade (Value): MUR 36.7 M
  - No. of Third-Party Freeport Developers: 10
  - No. of Private Freeport Developers : 3
  - No. of Registered Freeport Operators: 268
  - Employment: 5,500
- Freeport Operators
  A freeport operator shall be authorised to carry out any of the freeport activities specified in item 3 as follows:
  1. Warehousing and storage
  2. Breaking bulk
  3. Sorting, grading, cleaning and mixing
  4. Labelling, packing, repacking and repackaging
  5. Light Assembly
  6. Minor Processing
  7. Ship building, repairs and maintenance of ships, aircrafts and heavy-duty equipment
  8. Storage, maintenance and repairs of empty containers
  9. Quality control and inspection services
  10. Export and re-export oriented airport and seaport based activities
  11. Vault for keeping gold, silver, platinum, precious and semi-precious stones, precious metals, pearls, works of art and collectors’ pieces or antiques
  12. Security, courier, assaying or exhibition area, as the case may be, used wholly and exclusively for the items referred to in sub-item (11)
  13. Minting of precious metals
  14. Refining of precious metals
  15. Fulfillment Centre provided that it does not include any-
    1. manufacturing activity; or
    2. international buying and selling of tradable commodities, in its own name, whereby the shipment of such commodities is made directly by the shipper in the original exporting country to the final importer in the importing country, without the commodities being physically landed in Mauritius
- Third-Party Freeport Developers
  Building, developing and managing infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units and open storage, for rental to a freeport developer or freeport operator to carry out logistics services, marketing activities and holding of exhibitions, trade fairs and other events and the activities referred to in item 3 as per the second Schedule of the Freeport Act.
  A Third-Party Freeport Developer can also accommodate space and provide logistics facilities to local company for Manufacturing and Storage of goods as non-freeport activities.
- Private Freeport Developer
  Building, developing and managing by the enterprise of its own infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units, open storage, the carrying out of its own logistics services, marketing activities and holding of exhibitions, trade fairs and other events and its own freeport activities referred to in item 3 as per the second schedule Freeport Act.
- Incentives in the Mauritius Freeport
  All Freeport Companies benefit from the below fiscal and non-fiscal incentives:
  - Duty-Free and VAT free for goods and equipment imported into Freeport zones
  - 3% corporate tax
  - 100% foreign ownership
  - Reduced port handling charges
  - 8-year income tax holiday to new Freeport Operators or Private Freeport Developer making an investment of at least MUR 50 million. (Provided it satisfies such conditions relating to the substance requirements as may be prescribed)
  - Extension of the Freight Rebate Scheme, the Trade Promotion and Marketing Scheme and the Export Credit Guarantee Scheme up to June 2025
- Third-Party Freeport Developer
  The Freeport activities of Third Party Freeport Developer as per the provision of item 2 of the Second Schedule of the Freeport Act are as follows:
  Build, develop and manage infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units and open storage, for rental to a freeport developer or freeport operator to carry out logistics services, marketing activities and holding of exhibitions, trade fairs and other events and the activities referred to in item 3.
  Third Party Freeport Developer Guideline
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- Private Freeport Developer
  The Freeport activities of Private Freeport Developer as per the provisions of item 1 of the Second Schedule of the Freeport Act is as follows:
  Build, develop and manage its own infrastructural facilities, warehouses, cold storage, offices, exhibition centres, processing units, open storage, the carrying out of its own logistics services, marketing activities and holding of exhibitions, trade fairs and other events and its own freeport activities.
  Private Freeport Developer Guideline
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  Send download link to:
- Freeport Operator
  The Freeport activities of Freeport Operator are as the provisions of item 3 of the Second Schedule of the Freeport Act
  Freeport Operator Guideline
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- Preferential Port Handling Charges
  Preferential charges are given to Freeport Certificate holders for Freeport containerized or bulk cargo imported by a vessel and exclusively meant for re-export. Preferential charges are also given on re-export of cars, fish and other general goods exclusively meant for re-export.
  Preferential Port Handling Charges Guideline
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- Administration of Minor Processing
  Minor processing is defined as mere dilution of water or any other substance, cleaning, applying any preservative or decorative coating, trimming, unloading, testing, alterations or any other finishing operations.
  Administration of Minor Processing Guideline
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- Vault Services
  Vault services is an authorized Freeport activity which has been included in the second schedule of Freeport Act to further develop the Mauritius Freeport and attract new investors to use Mauritius as a logistics platform to the region.
- Minting and Refining of Precious Metals
  The purpose of this guideline is to provide guidance to promoters who wish to conduct activities related to Minting and Refining of precious metals in a freeport zone. It describes the above-mentioned activities to be carried out in a Freeport zone including other authorized activities, fiscal regime and customs procedures as applicable.
  Minting and Refining of Precious Metals
  DOWNLOAD GUIDELINE
  Send download link to:
- Freeport Communique 2018
  Freeport Communique 2018
  Download Communique
- Freeport Communique 2019
  Freeport Communique 2019
  Download Communique
- Freeport Communique 2021
  Freeport Communique 2021
  Download Communique
- Freeport Communique (Budget 2022/23)
  Freeport Communique (Budget 2022/23)
  Download Communique
- Freeport Communique 2023
  Freeport Communique 2023
  Download Communique
- Freeport Developers
  View our list of Freeport Developers
  Download

Incentives & Schemes

Through a panoply of schemes and unique incentives offered, EDB Mauritius supports the expansion and growth of business operations as a way to enhance substantive and value-added economic activities in Mauritius.

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Key
Incentives

Clinical
Trials

Clinical Trials Guidelines

Value Propositions Pharmaceuticals

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Setting up a Laboratory

“Medew Holdings was established to produce, process and market avocado domestically and for export. Mauritius was identified as a country which is politically and economically stable. With the strong support of the EDB and the Mauritian government, within a short timeframe, Medew Holdings Ltd has been able to successfully import avocado seeds and plants for cultivation”

Medew Holdings Ltd

You're in good company

Setting up in Mauritius means joining a long list of world-class businesses that have chosen our country as their regional base of operations. These exceptional businesses include: