The following goods may be imported into Mauritius by persons 18 and over without incurring customs duty:

• 200 cigarettes or 250g of tobacco products or 50 cigars.
• 1l of spirits and 2l of wine or beer.
• 250ml of eau de toilette and 100ml of perfume for personal use.

Restricted items: Vegetables, fruit, flowers, plants, bulbs and seeds must be declared (all require permit from the Ministry of Agriculture), as must firearms and ammunition. Imported animal products also require a permit and a health certificate from the country of origin.

Sugarcane and related parts thereof, soil micro-organisms and invertebrate animals.