1. Introduction to Mauritius
Located in the South-West Indian Ocean, Mauritius is an island nation recognized for its strategic geographical position and strong maritime potential. With a stable political environment and a legal system that blends civil and common law principles, Mauritius has positioned itself as a trusted jurisdiction for international business and ship registration. English serves as the principal language for official and legal purposes.
2. Benefits of registration of ships in Mauritius
The main features which commend Mauritius and the Mauritius flag and make it a Flag of choice are as follows:
✓ As the Mauritius merchant shipping law is based on the United Kingdom model of Merchant Shipping Acts, ships owners are given the assurance and confidence of a sound legal framework for ship registration and mortgages;
✓ The Mauritius Register of Ships is managed under the aegis of the Government, instead of the private sector, thus providing enhanced security to financial institutions engaged in ship financing;
✓ The Mauritius domestic legal framework is endowed with attractive features which aim at providing a business-friendly environment to ship owners;
✓ With the country solidly engaged in the development of its blue economy, ship owners are given the guarantee of political stability and healthy business climate;
✓ Adequate and appropriate communication systems are in place to keep Mauritius within easy reach from all around the globe, taking full advantage of its strategic location and time zone, half-way between Asia and Europe and near to Africa;
✓ Taxation laws make provision for shipping income is exempt from tax under certain conditions. A number of double taxation agreements with several countries, with the aim to promote investment and enable businessmen, including ship owners, to take full advantage of the taxation framework in Mauritius;
✓ Mauritius ships using the ports of Mauritius are offered attractive financial incentives by the port authorities to enhance the shipping business within the port;
✓ Language is not a barrier to Mauritius, with French and English being commonly spoken languages and English set to be the official language;
✓ Mauritius as a member of the International Maritime Organisation (IMO) has acceded to most of the key international Maritime Conventions on maritime safety, prevention of pollution and training and certification of seafarers;
✓ In order to accommodate the business imperatives of ship owners, bareboat registry (parallel registration or demise charter) in and out is permitted;
✓ Corporate laws are framed to provide easiness for incorporating body corporate as registered owners of Mauritius ships. Non-Mauritius interests wishing to register a ship on the Mauritius ships register are also provided with the facility of having recourse to the foreign maritime structure while appointing their local representative person in Mauritius;
✓ Competitive and attractive fees based on type and tonnage of ships are offered to ship owners;
✓ There is no restriction on the nationality of the crew employed on board Mauritius ships, with the focus put on competency of the seafarers;
✓ As a further measure to facilitate the conduct of shipping business, the requirement of a work permit for foreign seafarers is waived in the case of crew members working on a Mauritius flagged ship operating within Mauritius waters; and
✓ There is the possibility for ships under construction to be registered under the Mauritius flag and for the inscription for mortgages.
3. Eligibility of Owners
A person is qualified to be the owner of a Mauritius registered ship where he is:
(a) a citizen of Mauritius; or
(b) a body corporate incorporated in Mauritius and the place where meetings of its directors are regularly held is in Mauritius; or
Ship Owners may take advantage of the global business structure in Mauritius (refer to paragraphs 6 and 7).
The Ministry reserves the right to conduct enhanced due diligence on the ship owner, including verification of the ultimate beneficial owner (UBO). Any vessel, ownership structure or associated party deemed to pose a potential reputational, legal or operational risk to the Mauritian flag or the international standing of the Republic of Mauritius may be rejected.
4. Eligibility of Ships
Any type of vessel, including a barge, lighter, dredger, mobile dredging unit, high speed craft or air-cushion vehicle however propelled, intended for use in navigation is eligible for registration. Some examples of criteria that the vessel must satisfy are as follows:
(a) Age: At the time of first registration, vessel must not be more than 15 years of age from completion of first construction. Vessels of more than 15 years may, however, be accepted for registration on certain conditions.
(b) Class: Every ship of 500 gross tons or more seeking registration must maintain class with one of the following approved classification societies:
American Bureau of Shipping
Bureau Veritas
China Classification Society
Det Norske Veritas - Germanischer Lloyd
Hellenic Register of Shipping
Indian Register of Shipping
Korean Register of Shipping
Lloyds Register of Shipping
Nippon Kaiji Kyokai
Registro Italiano Navale
(c) Proof of Liability Insurance: Every ship seeking registration must carry insurance against risks of loss or damage to third parties.
(d) International Conventions: Every ship seeking registration must have valid certificates evidencing compliance with the International Maritime Conventions to which Mauritius is a party. The list of class certificates/seaworthiness survey reports to be submitted will depend on the type of vessel, its tonnage, area of operation, etc. Refer to paragraph 17 below for the list of key international maritime conventions to which Mauritius is a party.
5. Representative Person
Where, under section 16(3) of the Merchant Shipping Act, there is a requirement for a representative person, the owner of the ship shall ensure that, so long as the ship remains registered, an individual or body corporate remains so appointed.
The representative person may either be an individual residing in Mauritius or a body corporate incorporated under the laws of Mauritius. The representative person duly appointed by the registered owners of the vessel, shall provide to the Registrar of Ships all required information in respect to the vessel and the owner.
Licensed Management Companies may act as Representative Person.
6. Corporate and Business Registration in Mauritius
Corporate and business registration in Mauritius falls under the purview of the Corporate and Business Registration Department, a department of the Ministry of Finance. Guidelines for Incorporation/Registration of Companies and Registration of Businesses may be accessed at https://companies.gov mu.org/Pages/Guidelines/Guidelines.aspx and further information is at https://companies.govmu.org/Documents/FAQ/FAQs_Business_Registration.pdf.
7. Global Business in Mauritius
The legal framework for the Global Business in Mauritius is mostly embodied in the Financial Services Act 2007 and falls within the purview of the Financial Services Commission. Information on Global Business and Management Companies is available at https://www.fscmauritius.org/en/licensing/applying-for-a-licence/global-business. For more information, the link to Frequently Asked Questions (FAQS) Global Business Company(GBC) may be accessed at https://companies.govmu.org/Documents/FAQ/FAQs_Global_Business_Company.pdf.
An entity registered as Authorised Company under the Financial Services Act cannot register a vessel under the Merchant Shipping Act. For more information on this matter, please contact the Registrar of Ships.
8. Mauritius Register of Vessels
The Mauritius Register of Vessels (the "Register") is under the responsibility of the Registrar of Ships. The Register is divided into the following six Parts:
(i) Part One Ships that are not bareboat chartered
(ii) Part Two Bareboat chartered ships
(iii) Part Three Ships under construction
(iv) Part Four Fishing Vessels registered as Mauritius fishing vessels under the Fisheries Act 2023.
(v) Part Five Pleasure vessels.
(vi) Part Six Submersible Craft
9. Types of Ship Registration
(a) Registration of Ships Under Construction - The Mauritius Register of Vessels allows for ships which are still at a construction stage to take the Mauritian Flag. Based on the type and tonnage of vessel, there may be the requirement for the ship to be built under the supervision of a recognized organisation.
(b) Provisional Registration – Initially, a vessel may be registered provisionally under the Mauritius flag. The provisional registration is valid for up to 3 months and may be subject to extension upon justification provided. During this period all documentation (new Mauritian certificates issued under applicable Conventions) needs to be finalized and duly submitted to the Registrar of Ships. A Call Sign and Official Number will be allocated to the vessel at this stage. Once all the required documents have been examined and found in order, the procedures for permanent registration will be initiated.
(c) Permanent Registration – During the 3 months that the vessel is provisionally registered, the vessel should be carved and marked as per the requirements of the Merchant Shipping Act. New Mauritian certificates under applicable Conventions should also be submitted during this period. Once all the required documents have been examined and found to be in order, the vessel will be permanently registered.
(d) Interim Registration – Interim registration is resorted to when all the documents have been submitted except for the Bill of Sale, which will be executed at a later date from the date of registration. Accordingly, the Registrar of Ships may register the ship on an interim basis and issue a certificate of registration which is valid for 21 days from its date of issue. For interim registration to be possible, the applicant should submit a written contract for the intended transfer of the ship or share to a person eligible to own a Mauritius ship, the Bill of Sale should have been drawn and the ship should be free from any mortgage or other encumbrance.
(e) Bareboat Charter Registration (In) – Mauritius allows parallel registration in Mauritius of a ship which is registered in a foreign register. Upon satisfaction of the prescribed requirements, a foreign vessel may be registered under the Mauritius Flag for a definite period of time, after which the vessel may revert to its original registry. During the period of the bareboat charter registration in Mauritius, the underlying flag of the vessel should be suspended.
(f) Bareboat Charter Registration (Out) – Mauritius also allows a Mauritius ship to have parallel/bareboat registry in a foreign register subject to satisfaction of certain conditions. The Registrar of Ships may, with the approval of the Minister and on application to that effect made in the prescribed manner, permit the owner of a Mauritius Ship to register the ship in the bareboat charter registry of another jurisdiction. The registration of the ship in the Mauritius Register of Vessels shall be suspended whilst the ship is registered in a bareboat charter registry of another country.
For the list of documents to be submitted for each of the above, kindly contact the Registrar of Ships
10. Inscription of Mortgage
A provisionally or permanently registered ship, a ship under construction or a share in any such ship may be made security for the repayment of a loan or other financial facilities by means of the inscription of a mortgage against the vessel. As an indication, the following documents must be submitted to the Registrar for the inscription of mortgage:
(i)Duly filled in mortgage forms; and
(ii) A copy of the deed of covenant.
Kindly contact the Registrar of Ships to obtain the Mortgage Forms and for the exact documents to be produced before the inscription of the mortgage.
11. Discharge of Mortgage
Section 43 of the Merchant Shipping Act 2007 provides for discharge of the mortgage on a Mauritius ship whereby the deed of mortgage/mortgage form, with a receipt for any sum due endorsed on it, is produced to the Registrar of Ships. The Registrar of Ships will then make an entry in the Register to the effect that the mortgage has been discharged.
12. Manning/crewing of a Mauritius ship
(a) Minimum Safe Manning Certificate – This Ministry is responsible for the issue of Minimum Safe Manning Certificate to a Mauritius ship, which determines the minimum number of crew along with the minimum competence required for the safety and security of the ship, crew, passengers, cargo and property as well as operations and for the protection of the marine environment.
(b) Endorsement Procedures – The shipowner or the representative person may apply for endorsement certificate attesting the STCW Certificate of Competency (CoC) issued by a Foreign Administration to a crew member in order to enable his engagement onboard a Mauritius ship.
(c) There is no requirement that the officers or crew of a Mauritius Ship must be citizens of Mauritius.
(d) A crew agreement shall be entered into between each person employed as a seafarer on board a Mauritius ship and the ship owner. The crew agreement must be signed by each party. The terms and form of a crew agreement must be approved by the Director of Shipping. Mauritius has ratified the Maritime Labour Convention 2006 and its provisions should be adhered to.
13. Surveys
(a) Classification Society – The Ministry has an established list of Classification Societies under the Merchant Shipping (Classification Society) Regulations 2017, with whom agreements have been signed, for the conduct of surveys and inspections and issue certificates on behalf of Mauritius. Please refer to above paragraph 4(b) for the list of approved Classification Societies.
(b) List of approved surveyors – The Director of Shipping can designate a surveyor under the Merchant Shipping Act 2007 or can appoint a surveyor of one of the approved Classification Societies to conduct surveys onboard a Mauritius ship.
(c) Flag State Inspection – This Ministry is responsible for the review of a Mauritius ship's condition, documentation and operational practices to ensure compliance with the flag state's regulations and international maritime conventions.
14. Fees
The fees for registration of a ship under the Mauritius flag and post-registration matters of a Mauritian ship are governed by the Merchant Shipping (Fees) Regulations 2009.
(a) Below is an illustration of the fees which may be applicable to a ship at the time of first registration:
YACHTS Initial Registration Fees: USD 500.00
Annual Fees: USD 300.00
OTHER VESSELS
Initial Registration up to 20,000 GT: USD 0.25 per GT (Subject to a minimum of USD 300)
In excess of 20,000 GT: USD 0.15 per GT
Annual Fees (Tonnage Tax) up to 20,000 GT: USD 0.20 per GT (Subject to a minimum of USD300)
In excess of 20,000 GT: USD 0.15 per GT
Marine Investigation and International Participation Fee USD 700.00 + USD 0.02 per GT
Marine Inspection Fee: USD500.00
Permanent Certificate of Registry: USD 200.00
