Freight Rebate Scheme

The Freight Rebate Scheme is being implemented and managed by the Agricultural Marketing Board for and on behalf of the Ministry of Agro-Industry, Food Security, Blue Economy and Fisheries and the Economic Development Board Mauritius.

The purpose of the scheme is to promote the exportation of various agricultural products grown in Mauritius and to increase local production of fruits, vegetables and flowers.

FREIGHT REBATE SCHEME

Exports to other countries not eligible under the Trade Promotion Marketing Scheme (TPMS),will benefit from a rebate of 25% on chargeable weight at a rate of Rs 30.45 per kg paid on selected produce in the minimum weights shared equally among exporter and planter.

The scheme shall only be applicable to the following selected produces:

• Fruits: Avocado, Fruits de Cythère, Litchis, Passion Fruits, Pineapples, Star Fruits (Caramboles) and Breadfruits.
• Vegetables: Anguives, Fine Beans, Extra Fine Beans, Green Chilies, Greens (Brèdes), Palm shoot, Moringa, Colocassia, Bitter Gourd, Ridge Gourd and Lady Finger,
• Flowers: Anthuriums, Orchids, Decorative Foliage, Tropical Flowers, Ornamental and Associated parts.

The eligible selected produce shall be either unprocessed or minimally processed (i.e produce which is peeled, sliced/carved, dried and vacuum packed).

Pickles and other produce in jars/food containers shall not be eligible under this scheme.

The AMB manages the scheme and refunds are made on behalf of MOAIFS after approval from relevant authorities namely the Small Farmers Welfare Fund (SFWF) and the Food and Agricultural Research and Extension Institute (FAREI).

TRADE PROMOTION AND MARKETING SCHEME

TPMS AGRO – IMPORTANT NOTICE TO AGRO EXPORTERS

The Agricultural Marketing Board (AMB) wishes to inform all Agro Exporters of the following important changes and requirements under the Trade Promotion and Marketing Scheme (TPMS) administered by the Economic Development Board (EDB).

REDUCTION AND PHASING OUT OF THE REBATE

With effect from 1 July 2026, the rebate applicable to agricultural products has been reduced from 40% to 20%. The Scheme will be phased out and will cease on 30 June 2027.

The 20% rebate applies to:

• Air Freight Cost (all-in prices), including Fuel Surcharge and Security Surcharge; and

Special Rates applicable to SME Exporters and Small Producers/Planters

1 July 2026 to 31 December 2026

In accordance with directives of the Ministry of Finance, the refund rates of 40%, equally shared between the Exporter and the Planter, applicable during Financial Year 2025-2026 will be maintained for an additional six (6) months, from 1 July 2026 to 31 December 2026, with a six-month cap of MUR 10 million per company for:

• SME Exporters with an annual turnover less than MUR 100 million; and
• Small Producers/Planters, including small planters supplying to the Large Exporters.

The 40% refund is equally shared between the Exporter and the Planter, with each being eligible for 20%, subject to the applicable terms and conditions of the Scheme.

1 January 2027 to 30 June 2027

The planned refund rates of 20%, equally shared between the Exporter and the Planter, will apply from 1 January 2027 to 30 June 2027, with a six-month cap of MUR 5 million per company.

Rates applicable to Large Exporters

1 July 2026 to 30 June 2027

A refund rate of 20% will apply to Large Exporters (to be shared between the exporter and the planter) as from 1 July 2026 to 30 June 2027, with an annual cap of MUR 10 million per company.

The 20% refund is equally shared between the Exporter and the Planter, with each being eligible for 10%, subject to the applicable terms and conditions, including the special rates applicable to Small Producers/Planters for the period 1 July 2026 to 31 December 2026.

1. ONLINE SUBMISSION OF TPMS AGRO APPLICATIONS THROUGH NELS

With effect from 1 September 2026, the EDB will process TPMS Agro rebate applications only when submitted online through the National E-Licensing System (NELS).

All Agro Exporters are therefore requested to:

• Register on the NELS Business Portal and obtain a user account.
• Submit all TPMS Agro rebate applications through the NELS platform.
• Ensure that all applications are completed correctly and accompanied by all required supporting documents.
• Refer to the Applicant Guidelines for the TPMS Agro Online System for detailed instructions on the application process.
• Complete their registration and familiarise themselves with the online submission process in advance to ensure the timely submission and processing of applications.

Agro Exporters are strongly encouraged to complete their NELS registration before 1 September 2026.

2. VALIDITY OF THE TPMS

The Trade Promotion and Marketing Scheme (TPMS) will cease on 30 June 2027.

Agro Exporters are therefore advised to take note of the closing date of the Scheme and ensure that their claims are submitted within the prescribed period and in accordance with the applicable requirements.

Claim Deadline: Claims must be submitted within six months from the date of export/flight departure

3. OBJECTIVE OF THE TPMS

The objective of the TPMS is to support manufacturing companies and exporting agents in penetrating eligible markets through air shipment, thereby enhancing product delivery in terms of speed-to-market and increasing the competitiveness of local products.

4. ELIGIBILITY REQUIREMENTS

In order to benefit from the TPMS, the applicant should:

(a) Be an Eligible Beneficiary requesting a rebate in relation to an export of an Eligible Product made to an Eligible Market;

(b) Hold an Export Development Certificate (EDC) or a Freeport Certificate for Freeport Operators; and

(c) Be enrolled under the Scheme.

Exporters from Rodrigues Island are exempt from the requirement under Clause 4(b).Holding an Export Development Certificate or a Freeport Certificate does not in itself guarantee eligibility for a rebate. Eligibility will be determined during the enrolment and claim process.

5. ELIGIBLE PRODUCTS

The TPMS Agro rebate applies to:

• Fruits
• Vegetables
• Flowers

6. ELIGIBLE MARKETS

The following markets qualify as eligible markets:

1. Africa, including Madagascar
2. Australia
3. Brazil
4. Canada
5. Europe
6. Japan
7. Middle East Countries
8. New Zealand
9. USA
10. Vietnam

For the detailed list of eligible markets, please refer to the Eligible Markets – TPMS document.

7. ENROLMENT PROCESS

An applicant wishing to benefit from the Scheme must enrol with the EDB. Enrolment is a one-off procedure.

The applicant must:

1. Complete the TPMS Enrolment Form.
2. Submit the Enrolment Form to the EDB.
3. Provide a copy of the Export Development Certificate or Freeport Certificate, where applicable.
4. Await confirmation from the EDB regarding approval of enrolment.

Enrolment with the EDB does not guarantee eligibility for a refund.

Claims submitted by operators who have not enrolled with the EDB under the Scheme will not be entertained.

8. CLAIM PROCESS

For exports of flowers, fruits and vegetables, claims must be submitted through the prescribed process and supported by the required documentation.

Compulsory Supporting Documents

The following documents must be uploaded:

1. Air Waybill (AWB) or House Air Waybill (HAWB)
2. Commercial Invoice
3. MRA Customs Declaration Form
4. Certified VAT Invoice from Freight Forwarding Agent/Courier Service, including a breakdown of freight components
5. Receipt of payment from Freight Forwarding Agent/Courier Service
6. Certificate of Origin
7. Gate Pass/Memorandum
8. Producer Receipt

Claim Deadline

TPMS claims must be submitted within six months from the date of export/flight departure.

The EDB shall examine the claims and reserves the right to request additional documents or information where required.

Rejection of Claims

A claim may be rejected:

• If the claim does not meet the prescribed eligibility criteria as determined by the EDB; or
• In case of any missing or incomplete document or information.

9. FALSE OR MISLEADING DECLARATIONS

It is an offence under section 39(2) of the Economic Development Board Act, for a person to provide information, particulars or documents, or make a statement, which is false or misleading in any material particular.

Upon conviction, an offender may be liable to:

• A fine not exceeding MUR 500,000; and
• Imprisonment for a term not exceeding 5 years.

In addition, in the event of a false or misleading declaration:

• The applicant may become ineligible for any future rebate under any Scheme administered by the EDB; and
• The applicant may be required to refund any amount obtained under the Scheme.

10. ASSISTANCE

For assistance relating to NELS registration, please contact EDB Support at:

agencysupport@edbmauritius.org

For assistance relating to the TPMS Agro online application process, Agro Exporters may contact the:

Agricultural Marketing Board (AMB) or Economic Development Board (EDB)

IMPORTANT DATES

USEFUL LINK

https://edbmauritius.org/wp-content/uploads/2022/10/TPMS-Guidelines.pdf