Passengers aged 16 or over are entitled to duty-free allowances for the following items up to:
250g of tobacco (cigars and cigarettes),
2 liters of wine or beer,
1 liter of spirits and 25cl of eau de toilette and a quantity perfume not exceeding 10cl.
Plants, seeds or grains, fresh fruits and flowers must be declared to customs on arrival.
An import permit delivered by the the Ministry of Agriculture is mandatory before importing such products.
Animals must undergo quarantine prior to their introduction in Mauritius and an import permit is mandatory. Firearms must be declared upon arrival. (Source: Air Mauritius - http://www.airmauritius.com/mauritius_fr.htm)
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