The following goods may be imported into Mauritius by persons 16 and over without incurring customs duty:
250g of tobacco products or 50 cigars; 1 liter of spirits and 2 liters of wine or beer; 250ml of eau de toilette and a small quantity of perfume for personal use.

Restricted items: Vegetables, fruit, flowers, plants and seeds must be declared, as must firearms and ammunition. Sugar cane may not be brought into the country.