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Extension of the Freight Rebate Scheme to Africa

The Freight Rebate Scheme for exports to Africa is in operation since 1st June 2014 and it is funded by the Ministry of Finance, Economic Planning and Development. The scheme is implemented and managed by the Economic Development Board (EDB) Mauritius. Exporters are refunded 25% of the basic ocean freight costs for exports to Africa, Madagascar, Seychelles, Comoros Island, and Reunion Island for container types 20ft, 40ft, and Less Container Load (LCL/Groupage) as per the Terms & Conditions.

Budget measures 2020-2021

As per Budget 2020-2021, the scheme is maintained with the existing eligible ports, effective for exports from 1st July 2020 to 30th June 2022 under the same Terms & Conditions.

COVID-19- Plan de Soutien aux Entreprises, 13th March 2020

The Scheme has been extended to Madagascar – Port of Toamasina (Tamatave) and South Africa and will be effective for exports from 23rd March 2020 to 31st Dec 2020 under the “Plan de Soutien aux Entreprises”  to mitigate the adverse impact of the pandemic virus COVID-19.

An outline of the conditions and modalities of the scheme is being provided below to guide applicants.

1.0 Eligible Countries and Ports

  1. Angola-3 Ports [Lobito, Luanda, Soyo]
  2. Cameroon-1 Port [Douala]
  3. Comoros Island-3 Ports [Moroni, Port of Mutsamudu, Fomboni]
  4. Congo (Brazzaville)-1 Port [Pointe Noire]
  5. Egypt-3 Ports [Alexandria, Damietta, Port Said]
  6. Gabon-2 Ports [Libreville, Port Gentil]
  7. Ghana – 1 Port [Tema]
  8. Ivory Coast (Cote D’Ivoire) - 1 Port [Abidjan]
  9. Kenya-1 Port [Mombasa]
  10. Madagascar – 4 Ports [Mahajanga, Fort Dauphin, Tulear, Port of Toamasina (23 Mar to 31 Dec20)]
  11. Mayotte – 2 Ports [Longoni, Dzaoudzi]
  12. Morocco – 3 Ports [Agadir, Casablanca, Ceuta]
  13. Mozambique-3 Ports [Beira, Maputo, Nacala]
  14. Nigeria – 5 Ports [Calabar, Lagos-Apapa, Port Harcourt, Warri, Onne Seaport]
  15. Reunion - 4 Ports [Pointe des Galets (Le Port), Port Est, Port of Saint Denis, Port of Saint Pierre]
  16. Senegal-1 Port [Dakar]
  17. Seychelles - 1 Port [Port Victoria]
  18. South Africa – 4 Ports [Cape Town, Durban, Coega, Port Elizabeth] 23 Mar to 31 Dec 20
  19. Tanzania –4 Ports [Dar Es Salaam, Mtwara, Tanga, Zanzibar]

Download Annex 1 for the List of Eligible Ports.

1.1 Eligible Landlocked Countries

Exports to 12 landlocked countries (Botswana, Burkina Faso, Burundi, Lesotho, Malawi, Mali, Niger, Rwanda, Swaziland, Uganda, Zambia, Zimbabwe) are eligible under the Freight Rebate Scheme from port to port freight only.

Download Annex 2 for the list of Landlocked Countries and Ports of Discharge.

2.0 Eligible Beneficiaries

(i) Exporters of goods produced/manufactured in Mauritius; and

(ii) Freeport operators exporting goods locally manufactured or goods manufactured in the Freeport Zones;

3.0 Eligible Products

  1. Goods that are wholly grown or produced in Mauritius.
  2. Goods that are exported under an IOC, COMESA, SADC, and EUR1 certificate of origin.
  3. All other goods exported that have been locally manufactured/produced in Mauritius, including those manufactured/processed in a Freeport Zone, wholly or partially from imported materials by a process of manufacture/production:
  4. i) resulting in a change in tariff classification (either Change-in-Tariff Heading or Change-in-Tariff Sub-Heading); or
  5. ii) Involving a value addition of not less than 20% of the ex-works costs (excluding profit) of the finished goods.

Important Note: It should be noted that products falling under category 3 above which have undergone the following ‘minimal processes’ would not qualify under this scheme:

  1. Operations to ensure the preservation of products in good condition during transport and storage.
  2. Simple operations* consisting of removal of dust, sifting or screening, sorting, classifying, matching, washing, painting, and cutting up.
  3. Changes of packing and breaking up and assembly of consignment; simple bottling and packing operations.
  4. Affixing of marks and labels.
  5. A combination of two or more operations specified above; and
  6. Slaughter of animals.

*Note:  Simple operations mean operations where neither special skills nor machines, apparatuses or tools especially produced or installed for those operations are required for their performance.

4.0 Amount of Rebate:

  • 25% of Ocean Freight Cost* per 20-feet container up to the maximum of USD 300
  • 25% of Ocean Freight Cost* per 40-feet container up to the maximum of USD 600
  • 25 % of Ocean Freight Cost* for exports for Less Container Load (LCL/Groupage)

*Note: Rebate will apply on basic Ocean Freight Cost including (a) BAF (Bunker Adjustment Factor/Environmental Fuel Fee/Low Sulphur Surcharge IMO 2020), (b) Liner out Charges, but excluding all charges relating to Handling, Documentation, Stevedoring, and other associated Charges.

5.0 Shipping Time

As time to destination is a critical element in the success of the Scheme, the maximum shipping time from Port to Port destinations will vary as per approved schedule.  Click here to view the Shipping Time.

6.0 Application for Rebate

6.1 Registration

Companies must register themselves once and submit the REGISTRATION FORM* together with copy of (1) Certificate of Incorporation, (2) Business Registration Card, (3) VAT Certificate of Registration for approval. 

Click here to download Registration Form.

6.2 Claim Form

Application for Rebate to be submitted in the prescribed CLAIM FORM* together with the following copy of supporting documents:

  1. Bill of Lading
  2. Commercial Invoice
  3. MRA Custom Declaration Form (Bill of Entry)
  4. Certified Invoice (Costs breakdown) from Freight Forwarding Agent
  5. Receipt of Payment from Freight Forwarding Agent
  6. Certificate of Origin (EUR1, IOC, COMESA or SADC)
  7. Written statement on process of manufacture and % of value addition certified by a registered accountant (for Locally Manufactured or Processed (i) resulting in Change in tariff or Sub heading or (ii) Value Addition) - This applies for products not wholly produced or processed and those not accompanied by a Certificate of Origin.
  8. Written statement from Exporter on source of goods exported and relevant supporting documentary evidence -This applies to non-manufacturing exporters.

Click here to download Claim Form.

Registration and Claim Forms to be submitted to the Economic Development Board (EDB) Mauritius, 10th Floor, One Cathedral Square Building, 16 Jules Koenig Street, Port Louis 11328.

6.3 Time Limit for Submission of Claim
 
Claim to be submitted within nine months from the date of shipment.

7.0 CAUTION

The Economic Development Board (EDB) Mauritius reserves the right to exercise control post disbursement of fund and in case any fraudulent declaration is detected the following may apply:
1) The company will not be eligible for any future rebate, and
2) Legal action will be undertaken to recover the amount refunded and may be also liable to prosecution.
For any additional details you may contact Mr
Pravin Soburrun on 2033825 or Mrs Reshma Napaul on 2032446.

 

ANNEX 1

LIST OF ELIGIBLE PORTS

19 Eligible Countries

47 Eligible Ports

1

Angola

Lobito

Luanda

Soyo

 

 

2

Cameroon

Douala

 

 

 

 

3

Comoros

Moroni

Mutsamudu

Fomboni

 

 

4

Congo (Brazzaville)

Pointe Noire

 

 

 

 

5

Egypt

Alexandria

Damietta

Port Said

 

 

6

Gabon

Libreville

Port Gentil

 

 

 

7

Ghana

Tema

 

 

 

 

8

Ivory Coast

Abidjan

 

 

 

 

9

Kenya

Mombasa

 

 

 

 

10

Madagascar

Mahajanga

Fort Dauphin

Tulear

 Port of Toamasina*

 

11

Mayotte

Longoni

Dzaoudzi

 

 

 

12

Morocco

Casablanca

Agadir

Ceuta

 

 

13

Mozambique

Beira

Nacala

Maputo

 

 

14

Nigeria

Lagos-Apapa

Port Harcourt

Calabar

Onne

Warri

15

Reunion

Pointe des Galets (Le Port)

Port Est

Port of Saint Denis

Port of Saint Pierre

 

16

Senegal

Dakar

 

 

 

 

17

Seychelles

Port Victoria

 

 

 

 

 18

South Africa *

Cape Town

Durban

Coega

 Port Elizabeth

 

19

Tanzania

Dar es salaam

Zanzibar

Mtwara

Tanga

 

             

*Effective period 23rd March to 31st December 2020 (COVID-19- Plan de Soutien aux Entreprises)

 ANNEX 2

LIST OF 12 LANDLOCKED COUNTRIES

S/N

Country

Ports of Discharge (10)

1

Botswana

Maputo

Durban

 

2

Burkina Faso

Tema

 

 

3

Burundi

Dar es Salaam

Mombasa

 

4

Lesotho

Durban

 

 

5

Malawi

Beira

Nacala

Dar es Salaam

6

Mali

Abidjan

Dakar

 

7

Niger

Lagos-Apapa

 

 

8

Rwanda

Mombasa

Dar es Salaam

 

9

Swaziland

Durban

Maputo

 

10

Uganda

Mombasa

Dar es Salaam

 

11

Zambia

Beira

Maputo

Durban

12

Zimbabwe

Beira

Maputo

Durban

Abidjan (Ivory Coast)
Beira/Maputo/Nacala (Mozambique)
Dakar (Senegal)
Dar es Salaam (Tanzania)
Durban (South Africa)
Lagos-Apapa (Nigeria)
Mombasa (Kenya)
Tema (Ghana)