• Warehousing and storage
• Breaking bulk, sorting, grading, cleaning and mixing
• Labeling, packing and re-packing
• Minor processing and light assembly
• Ship building, repairs and maintenance of ship and aircrafts
• Storage, maintenance and repairs or empty containers
• Export and re-export-oriented airport and seaport
• Freight forwarding services
• Quality control and inspection services
• Any manufacturing activity provided that –

1. the enterprise exports its manufactured goods to the extent of at least 95 per cent of its annual turnover, of which at least 50% shall be exported to Africa; and
2. the remaining percentage may, upon approval by the EDB, be put on the local market.

• Vault services in respect of gold, silver, platinum, precious and semi- precious stones, precious metals, pearls, works of art and collectors’ pieces and antiques
• Security, courier or assaying services, where relevant wholly and exclusively and vault services
• Global trading, provided that the private Freeport developer or Freeport operator operates one or more activities referred as above (from Warehousing & Storage to Quality Control and Inspection Services)
• Providing Freeport related services outside Mauritius for advisory, marketing, engineering, project management, technical support and related services through a company incorporated in Mauritius.

The Freeport legislation enables the investor to access a cost-effective logistics platform with advantages including:

• Duty-Free and VAT free for goods and equipment imported into Freeport zones
• 0% corporate tax
• 100% foreign ownership
• Reduced port handling charges for goods destined for re-export
• Possibility to sell up to 50% of re-export value to the local market (local sales will be subject to VAT and custom duties; the company is charged 15% corporate tax)
• Strategic location at the crossroads of Asia, Middle-East, Australia and Africa
• Excellent infrastructure and transshipment facilities
• Warehousing, processing and distribution facilities
• Competitive operational costs
• Services by major shipping lines and airlines
• Exemption from custom duties on all goods imported and used exclusively in the zone
• Free repatriation of profits
• Skilled labour
• Preferential access to Common Market of Eastern and Southern Africa (“COMESA”) and the Southern Africa Development (“SADC”) markets, US Markets (through Africa Growth & Opportunity Act (“AGOA”) and European Union (“EU”) Market.

• Assistance with the set-up of the Domestic Company
• Assistance and process the application for a Freeport Licence
• Assistance with the different functions required by the Freeport Company including liaising with the freeport developer
• Provision of secretarial, administration and accounting services
• Ensuring compliance of the Company with the relevant authorities
• Keeping clients abreast of any changes/development in laws and regulations