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Freeport Company (Currently Not Available)


» Company Incorporation
» Freeport Certificate
» Freeport Licence
» Freeport Activities
» Licence Fee
» Download Application Form for Freeport Operator Licence

Company Incorporation

In order to operate in the Freeport zones, a company, registered under the Companies Act 2001 must be set-up with a minimum of one shareholder. No minimum capital is required for the incorporation of the company. 

A foreign company registered under the Companies Act 2001 can also apply for a Freeport license.

There is no minimum capital for foreigners wishing to invest in the Freeport company.

Setting up a company in the Mauritius Freeport is simple and the procedures have been streamlined with the implementation of an electronic licensing system. Applications for Freeport certificate are processed within 48 hours. Dedication to efficiency and customer service has played an important part in Mauritius Freeport’s continuing growth and success.

The Freeport Unit - Board of Investment issues a Freeport certificate and the Mauritius Customs and Excise Department, a Freeport Operator licence at Rs 10,000 per annum (USD 350 indicative rate) for businesses wishing to engage in trading and processing activities, without any limitation on the range of products to be commercialised. Furthermore, foreign companies need to merely register their company locally in order to operate in the Mauritius Freeport.

1. Freeport Certificate

Application for a Freeport Certificate should be made to the Board of Investment (BoI)- Freeport Unit by a private Freeport developer or Freeport operator.

Freeport Developers

The Freeport Developers own and manage logistics facilities in terms of dry warehouses; cold rooms; processing centres; business centres; exhibition centres; and container storage facilities. The third party developers rent their facilities to Freeport Operators while the private developers use the facilities for their own business purpose. Applications for Freeport Licences are made electronically through the Freeport Developers.

Freeport Operators

The Freeport Operators are Freeport licencees that are authorised to carry out Freeport activities as per the Freeport Act 2001 and any subsequent amendments. The Freeport Operators use the logistics facilities of third party Freeport Developers to carry out Freeport activities. Applications for Freeport Operator Licence are made through the third party Freeport Developer.

Third Party Freeport Developers

For warehousing and distribution operations, third-party Freeport Developers provide a combined product movement-storage-pick operation for single items, cartons, pallet loads or bulk materials. The third-party Freeport developers perform the following operations on behalf of Freeport operators:

1. Receiving, unloading, checking and marking of inbound goods
2. Product movement to the storage area or processing space
3. Shipping preparation
4. Weighing and loading
5. Handling returns
6. Maintenance, sanitation and loss prevention.

There are presently 5 third party Freeport developers, namely

1. Mauritius Freeport Development Ltd (MFD)
2. BPML Freeport Services Ltd (BFSL)
3. Freeport Operations ( Mauritius) Ltd (FOM)
4. Froid Des Mascareignes (FDM)
5. Mauritius Freezone Logistics LTD (MFL)

The following details are required for the application of the certificate:

(a) full name and address of the applicant;
(b) Freeport zone in which the applicant intends to operate;
(c) Freeport activities (See Annex A) to be carried out by the applicant; and
(d) such other information or particulars as may be required in the form of application.

Once the request has been approved or rejected by the BoI, the applicant will be informed as follows:

  • In the case of an application for a certificate of Freeport developer, or Freeport operator engaged in manufacturing or processing activities, within 30 days of the date of the application; or
  • In any other case, within 15 days of the date of submission of the application.

If the application is approved, the BoI will issue a Freeport Certificate to the applicant.

2. Freeport Licence

Once a Freeport certificate is issued to the applicant, the Managing Director will issue a copy of the certificate to the Comptroller of the Mauritius Customs and Excise Department and upon payment of the appropriate fee (see Annex B), the Comptroller will issue a Freeport Licence to the applicant.

The licence fee shall then be paid in respect of every period of 12 months as from the date of issue of the Freeport Licence, not later than 15 days before the expiry date of the licence.

Application for a Freeport Licence

For the application of a Freeport Licence, the investor should fill in the Application Form and send it with all relevant documents to a third-party Freeport Developer.

The relevant documents to be submitted along with the application form include:

  • Copies of CV and career résumé of each director/ promoter.
  • A copy of the Certificate of Incorporation of the Freeport Company (if already incorporated).
  • In the case of minor processing and simple assembly activities, a full detailed feasibility study, which clearly outlines the project of the applicant, shall also be submitted.

3. Freeport Activities


Build, develop and manage its own infrastructural facilities for use exclusively for the licensee’s own business authorised Freeport activities including warehouses, cold storage facilities, offices, exhibition centres, processing units and open storage facilities, provision of its own logistics services and the carrying out of marketing activities and organising international exhibitions and international trade fairs.

Build, develop and manage infrastructures to be rented to licensees in order to facilitate the authorised Freeport activities including warehouses, cold storage facilities, offices, exhibition centres, processing units and open storage facilities, provision of third party logistics services to licensees and the carrying out of marketing activities and organising international exhibitions and international trade fairs.
3. Category A:

(a) Warehousing and storage

Category B:

(b) Breaking bulk
(c) Sorting, grading, cleaning and mixing
(d) Labelling, packing, repacking and repackaging
(e) Light assembly

Category C:

(f) Minor processing
(g) Ship building, repairs and maintenance of ships and aircrafts
(h) Storage, maintenance and repairs of empty containers 

Category D:

(i) Freight forwarding services
(j) Quality control and inspection services 

Category E:

(k) Export and re-export oriented airport and seaport based activities

4. Organisation and holding of international exhibitions and trade fairs

4. Licence Fee

 Licence Freeport activities  Annual licence fee payable -  
the due date 
After the
due date 
    Rs  Rs 
 1. Private freeport developer

With the right to carry out the freeport activities specified in item 1 of the Annex A.  

150,000 225,000
 2. Third party freeport developer
With the right to carry out the freeport activities specified in item 2 of Annex A.  
150,000 225,000
 3. Freeport operator
With the right to carry out one or more of the freeport activities specified in item 3 of Annex A. 
10,000 15,000
 4. Occasional operator

With the right to carry out the activities specified in item 4 of Annex A.

Rs. 15,000 for one-day event or Rs. 12,000 per day for more than one-day event


Freeport Act 2004


(Currently Not Available)

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