Alcohol regulations in Mauritius

Licences needed

Distiller-Bottler Licence or Manufacturer of Excisable Goods Licence under the Excise Act 1994, along with a Building and Land Use Permit (BLUP), Health Clearance, Fire Certificate, and Environmental Impact Assessment (EIA/PER) approval where applicable.

Authority

Mauritius Revenue Authority (MRA) Customs Department

Documents

Prescribed application form under the Sixth Schedule of the Excise Regulations, business registration card (BRN), site and factory layout plans, production process descriptions, warehouse security specifications, and statutory clearances (health, fire, municipal council).

Fees

Doubled under recent budget measures; new application or licence transfer fee of Rs 1,500, plus annual licence fees and mandatory security bond.

Time to obtain

not confirmed

Who can import

Any business entity incorporated in Mauritius registered with the Registrar of Companies, holding a Customs Registration Code from the MRA and, if distributing locally, an applicable Wholesale Liquor Licence.

Licences or registrations

Importer Customs Registration with MRA Customs, TradeNet e-clearing access, Ministry of Health import clearance under the Food Act, and Wholesale Liquor Dealer Licence.

Authority

Mauritius Revenue Authority (MRA) Customs and Ministry of Health and Wellness

Documents

Import Bill of Entry (Single Administrative Document via TradeNet), commercial invoice, packing list, bill of lading/airway bill, Certificate of Origin, and Certificate of Analysis.

Fees

Customs clearance processing fees; Rs 1,500 excise licence application fee; annual wholesale liquor licence fees.

Time to obtain

not confirmed

Required

yes

Process

Imported spirits require food clearance and pre-market compliance verification by the Ministry of Health and Wellness under the Food Act 2022 and Food Regulations 2024 to verify labelling, ABV, and contaminants prior to release. Excise stamp requisition must also be processed via MRA Customs.

Authority

Ministry of Health and Wellness (Food Import Unit) and MRA Customs

Documents and samples

Specimen labels, detailed Certificate of Analysis from an accredited laboratory indicating alcoholic strength and absence of harmful adulterants, commercial documentation, and physical sample bottles if requested by health inspectors.

Fees

Laboratory examination and inspection fees as prescribed under the Food Regulations; excise stamp procurement fees.

Renewal

not confirmed

Time to obtain

not confirmed

All consignments must be declared electronically via Mauritius TradeNet. Mandatory MRA excise security stamps must be affixed vertically across bottle closures prior to distribution for all spirits containing 20% ABV or above in containers of 200 ml or larger. Imports of potable cane-derived spirits incur an additional cane levy of Rs 40 per litre of absolute alcohol (LAA) under the Mauritius Cane Industry Authority Act. Shipments require Certificates of Analysis and Origin.

0% customs duty for most distilled spirits under HS 2208 (duties are predominantly levied as specific excise duties rather than ad valorem customs tariffs).

Excise duty (raised by 10% effective 20 June 2026): Bottled whisky at Rs 2,705.70 per litre of absolute alcohol (LAA); bulk whisky for bottling at Rs 1,692.50 per LAA; rum and cane spirits at Rs 876.15 per LAA; liqueurs realigned to Rs 876.15 per LAA. Imported cane spirits also incur a Rs 40 per LAA MCIA levy. VAT is standard 15% applied on the CIF value plus excise duty.

Private licensed commerce (no state monopoly). Outlets require MRA retail licences: Off-licence (supermarkets, grocery stores) or On-licence (pubs, bars, restaurants, hotels). Off-licence operating hours are restricted to Monday–Friday 08:00–21:00, Saturday 08:00–22:00, and Sunday/public holidays 08:00–18:00. Off-licence retailers must restrict alcohol display to dedicated areas, and credit sales are banned.

allowed

Mandatory particulars: generic or trade name, alcohol strength by volume (% ABV), net volume in metric units, country of origin, batch/lot number, name and address of producer/importer. Must be in English or French (or contain a translated supplementary label). Labels must bear mandatory health warnings regarding the risks of excessive alcohol consumption. Bottles of 200 ml and above with ABV >= 20% must bear the official MRA excise tax stamp over the cap.

Banned. The Public Health (Prohibition on Advertisement, Sponsorship and Restriction on Sale and Consumption in Public Places of Alcoholic Drinks) Regulations strictly prohibit direct and indirect advertising, billboards, media promotion, brand displays, price promotions/discounts, and sports or cultural sponsorship for drinks exceeding 0.5% ABV.

Governed by the Food Regulations and Excise Act. Distilled gin must have a minimum ABV of 37.5% obtained by redistillation with juniper berries. Rum is cane-derived spirit; local rum must have a minimum alcoholic strength of 50% ABV (commercial/agricultural rum standards generally follow 37.5%–40% ABV minimums). Whisky must be produced from cereal grain mash and aged with characteristic flavour profiles.

No dry geographic municipalities, but consumption of alcohol is illegal in all public places (roads, public parks, educational institutions, healthcare facilities, sports complexes) except licensed premises and public beaches. Outlets are restricted from operating within set buffer distances of educational and religious sites.

• Implementation of the Food Regulations 2024 (GN No. 142 of 2024) and Food (Amendment) Regulations 2025 under the Food Act 2022, updating food import and labelling controls.
• Excise duty increases on spirits announced in the 2025 and 2026 budgets, raising bottled whisky duty to Rs 2,705.70/LAA and rum/cane spirits/liqueurs to Rs 876.15/LAA as of 20 June 2026.
• Doubling of annual wholesale and retail liquor licence fees under recent Finance Acts, introduction of a Rs 1,500 licence application/transfer fee, and enforcement of a 50% surcharge penalty for renewals completed after the annual January deadline.

Mauritius boasts a premium hospitality industry with luxury resorts and an international tourist base that sustains robust demand for high-end scotch whisky, cognac, and premium craft spirits despite high excise taxes.

• Mauritius Revenue Authority (MRA) - Customs and Excise
• Ministry of Health and Wellness
• Ministry of Commerce and Consumer Protection

1. MRA - Liquor & Alcoholic Products Licensing Guidelines
2. MRA - Excise Stamps on Alcoholic Products Communique
3. KickOff Mauritius - Excise Duty Mauritius 2026: Alcohol, Tobacco, Sugar and Plastic Rates
4. Expat.com - Alcohol licences in Mauritius: New rules and 50% penalty from January 2026
5. International Trade Administration - Mauritius Country Commercial Guide: Import Tariffs and Documentation
6. Mauritius Supreme Court / FAOLEX - Food Regulations 2024 (GN No. 142 of 2024)