Mauritius boasts one of the most reputable and neutral flag in the world. It owes this prestige to its laudable international relations, sophisticated global business sector, politically stable jurisdiction, impressive economic freedom and conducive environment for doing business. All of these elements transform Mauritius into a vibrant and attractive offshore ship registry.

The governing law for ship registration in Mauritius is the Merchant Shipping Act 2007 (hereinafter the “MSA”). The MSA is based, in substance and in spirit, on the well-tried and widely respected United Kingdom’s Merchant Shipping Act 1995, and therefore contains state of the art provisions for ship registration, ship mortgage and bareboat charter, among others. Additionally, Mauritius is signatory to key International Maritime Organization (IMO) Conventions dealing with maritime safety, the prevention of marine pollution, and with liability and compensation.

Investment Opportunities

The Mauritius Ship Registry permits the registration of the following categories of ships:

  • Ships, yachts and other types of vessels that are privately owned for leisure or for business;
  • Ships and yachts that are bareboat chartered for a period not less than 2 years and which are already registered in another country’s registry;
  • Ships that are still under construction;
  • Fishing vessels; and
  • Submersible crafts.

It is noteworthy that Mauritian laws allow the owner of a Mauritius ship to register the ship at the same time in the registry of another country if the ship is subject to a bareboat charter and the owner will not be responsible for the management, operation or control of the ship for the period of the charter.

Download

  • The Merchant Shipping Act 2007

A selected list of fees of the Mauritius Ship Registry:

Yachts Fees (in US$)
Initial Registration Fee 500
Annual Fee 300
Fishing Vessels  
Initial Registration Fee up to 1500 GRT 300 (0.20 for each GT in excess)
Annual Fee up to 1500 GRT 300 (0.20 for each GT in excess)

 

Other Vessels  
Initial Registration Fee for each GRT up to 20,000 GRT 0.25 subject to a minimum of 300 (0.15 for each GRT in excess)
Annual Fee (Tonnage Tax) for each GRT up to 20,000 GRT 0.2 (0.15 for each GRT in excess)

Marine Investigation and International Participation Fee		 700 + 0.02
Marine Inspection Fee 500

 

Other Fees Fishing Vessels Other Vessels
Issue of Provisional Certificate of Registration 100 200
Issue of Permanent Certificate of Registration 100 200
Change of Name 100 200
Mortgage Recording 200 400
Assignment 100 200

Aircraft Registration

The Mauritius Civil Aviation Act 1974 and the Mauritius Civil Aviation Regulations 2007 govern the registration, leasing and mortgages of aircraft. The application for aircraft registration, financing, leasing, mortgaging needs to be done through the Financial Services Commission (“FSC”) while matters relating to technical verification, aviation security, safety issues and flight crew is the authority of the Department of Civil aviation (“DCA”).

The Mauritius jurisdiction provides an attractive platform for the registration of Aircrafts.  Mauritius is a signatory to major international Conventions such as the Chicago International Civil Aviation Organisation (ICAO) Convention and the Geneva Convention on International Recognition of Rights in Aircraft.  Mauritius also has a comprehensive Civil Aviation Law that governs the registration and leasing of aircrafts.  The Civil Aviation Department of Mauritius (“CAD”) is the regulatory body which is responsible for registration of aircraft in Mauritius. The CAD also conducts other activities such as issuing air operation certificates, issuing certificate of air worthiness, licensing of cabin crew personnel and engineers, licensing of aerodromes and conducting safety and security audits. The Mauritius registry is a registry of title and registration of aircraft charges are recorded in a publicly available mortgage register. Aircraft ranging from helicopters and private executive jets to large commercial airliners, less than 25 years old, are eligible for registration.  White tailed aircraft, engines, spare parts whether attached or not to an airframe and flight simulators are also eligible for registration.

Main benefits of aircraft registration in Mauritius:

  • Tax efficient structures and regimes for transfer of assets or diversion of income stream;
  • Signatory to several conventions such as the Chicago ICAO convention, the Geneva Convention on International Recognition of Rights in Aircraft and the New York
  • Convention on the Recognition and Enforcement of Foreign Arbitration;
  • Mauritius allows for 100% accelerated depreciation rate in the first year of the aircraft.
  • The DCA does not require the aircraft to be physically present in Mauritius at any time except for repairs and maintenance.
  • Excellent asset security with flexible and innovative financing and leasing structures.
  • Regulations ensuring international enforcement and preserving aircraft resale values and ease of re-exporting.

The application for aircraft registration, financing, leasing, mortgaging needs to be done through the Financial Services Commission (“FSC”) while matters relating to technical verification, aviation security, safety issues and flight crew is the authority of the Civil Aviation Department (“CAD”).

General Requirements

  • Submission of proof ownership, chartering or leasing;
  • Yearly renewal of certificate of airworthiness;
  • Submission of certificate of insurance and title deed for aircraft-bill of sale;
  • Obligation not to operate air transport services with Mauritius as its base of operation;
  • The aircraft shall not concurrently be registered in another country and shall not be subject to any un-discharged mortgage.

Technical Requirements

The CAD is responsible for all matters relating to the technical verification of foreign aviation equipment. The application should satisfy the following technical requirements:

  • Flight operations;
  • Airworthiness; and Aircraft ratio station license
  • The CAD may make such arrangements for the continued airworthiness of the aircraft and the surveillance of flight operations.

Download

Civil Aviation Act 1974

Useful Links

Aircraft Registry

Mauritius: A Conducive Environment For Aircraft Registration

Mauritius is an internationally recognised, safe and neutral jurisdiction used by the world’s high net worth for registering their private and executive jets.

The Mauritian flag enjoys unparalleled neutrality in the international fora due to the cautious approach adopted by Mauritius in the conduct of its international affairs and policies.

Mauritius is a signatory to the Chicago International Civil Aviation Organization (ICAO) Convention, Geneva Convention on International Recognition of Rights in Aircraft and the New York Convention on the Registration and Enforcement of Foreign Arbitration.

Mauritius boasts a favourable corporate management environment and efficient professional support services including banks, lawyers and accountants.

Regulatory Framework

  • The Civil Aviation Act 1974 together with the Civil Aviation Regulations 2007 govern all aspects of aircraft registration.
  • The Financial Services Act 2007 and the Companies Act 2001 govern all the aspects pertaining to company and SPVs incorporations.

Aircraft Registration Modalities

Overview

The Civil Aviation Department (CAD) is the authority overseeing all matters related to registration, certification and regulation of aircraft.

In case the ownership of the aircraft is through a special purpose vehicle, for example a Global Business Licence Company (GBL) or an Authorised Company (AC), application needs to be done through a Management Company to the Financial Services Commission, the integrated regulator for non-banking financial services.

The CAD is responsible for all matters relating to the technical verification of foreign aviation equipment. The application should satisfy the following technical requirements:

  • Flight operations
  • Airworthiness

The CAD may make such arrangements for the continued airworthiness of the aircraft and the surveillance of flight operations.

Application And Licensing Requirements

Steps For Registration

  • General background information shall be provided on the basis and main geographic area of operation, maintenance and crewing arrangements, name of operator of the aircraft and particulars of the aircraft. Once this authority in Mauritius is satisfied with the operating arrangements and the airworthiness of the aircraft, a formal application will be submitted;
  • Certificate from the Director General of the Mauritius Revenue Authority to the effect that no customs duty or other duty, tax or charge in respect of the aircraft is due
  • Alongside the formal application, related documents will need to be submitted, such as bill of sale of aircraft, maintenance and insurance arrangements, mortgage, etc.;
  • Aircraft ranging from helicopter, private executive jets to large air passenger carrier types less than 25 years old are eligible for registration;
  • White tailed aircraft, engines, spare parts whether attached or not to an airframe and flight simulators can be registered;
  • Aircraft owned by a GBL or AC will normally not have the right to operate commercial flights from Mauritius or to land/stopover in Mauritius, except for repairs and maintenance; and
  • The conditions of registration also provide for yearly inspection of the aircraft, to assess airworthiness. All costs relating to this annual inspection will have to be borne by the GBL or AC.

Further requirements

  • The aircraft shall not concurrently be registered in another country, and shall not be subject to any undischarged mortgage;
  • Submission of proof of ownership, chartering or leasing;
  • Submission of certificate of insurance and title deed for aircraft bill of sale;
  • Undertaking not to operate air transport services in Mauritius; and
  • Yearly renewal of certificate of airworthiness.

Certificate of Airworthiness

Prior to issuing any Certificate of Airworthiness, Authority will conduct an investigation to determine if the aircraft meets the Mauritius airworthiness requirements.
The applicant will have to submit to the Authority the following data and information:

  1.  Export Certificates of Airworthiness for the aircraft, engines and propellers.
     The Certificates shall be endorsed with:
  •     the national requirements with which the aircraft complies giving the title, issue numbers and effective date;
  •     such deviations from the national requirements as may have been authorised in writing by the Airworthiness Authorities which issue the Certificates;
  •     such additional special conditions that was required before the issue of the Certificates.
  1.  A list of applicable of Airworthiness Directives together with:
  •     A declaration of the Airworthiness Directives that had been complied with. Where alternate means of compliance are offered, the means chosen shall be stated;
  •     Identification of Airworthiness Directives that require repetitive compliance. Information as to when the next compliance is due must also be provided.
  1. A list of Service Bulletins, including Alert Service Bulletins, complied with on aircraft engines, propellers (as applicable) and equipment;
  2. Statement of Modification Status which shall include:
  •   Customer options incorporated;
  •   Equipment incorporated.
  1.   Statement of compliance with mandatory equipment and radio apparatus requirements specified in the Schedules of the Mauritius Civil Aviation Regulations;
  2.   Statement of compliance with requirements specified in the Mauritius Airworthiness Notices;
  3. A list of defects, if any, that is to be rectified by the applicant at the time of issue of the Export Certificate of Airworthiness;
  4. Equipment list;
  5. Weighing report;
  6. Weight and centre-of-gravity schedule;
  7. Time/life limitations;
  8. Records of compass system and magnetic compass swing;
  9. Noise Certificate.

Schedule Of Fees

Application Fees (USD)

Registration Fees

Aircraft having a maximum weight not exceeding 15 tons =
284

Aircraft having a maximum weight exceeding 15 tons =
851
De-registration Fees -
Change of Registered Owner Same as Registration fees
Work, Investigations and Inspections 170 per hour
Certificate of Airworthiness

Aircraft having a weight not exceeding 5,700 kg but not 30,000 kg =
1,418

Aircraft having a weight exceeding 5,700 kg but not 30,000 kg=
1,418 plus 0.18 per kg
Air Operator Certificate

Aircraft not exceeding 2 tons = 8,506 (annually)

Aircraft exceeding 2 tons but not 15 tons = 17,012 (annually)

Aircraft exceeding 15 tons = 28,353
(annually)