Pursuant to Section 17.3 of the Information and Communication Technologies Act 2001 and the Information and Communication Technologies (Clearance to Import ICT Equipment) Regulations 2019, the ICT Authority issued the Clearance to Import ICT Equipment Guidelines, which govern the import of ICT Equipment in Mauritius. ICT equipment belonging to "List B" is subject to a type approval certificate. These include IoT network equipment, satellite equipment, and other telecom equipment.
When applying for type approval, the dealer must specify the type of equipment, make and model of equipment, and operating frequency, and must upload the technical brochure of the equipment and relevant documents certifying that the equipment complies with such standards determined by the Authority, including manufacturer’s Declaration of Conformity, EU-type examination certificate and its annexes as delivered by the Notified Body (an entity designated by the competent authorities of the Member States of the European Union to perform assessment tasks described in the Radio Equipment Directive) involved, and test reports issued by accredited laboratories. The type approval application may then be submitted to the ICT Authority for appropriate onward determination.

It is reported that the de minimis threshold, that is the minimum value of goods below which customs do not charge duties, is MUR 1000 (approx. USD 20), below the 200 USD threshold recommended by the International Chamber of Commerce (ICC). However, this only applies to personal shipments.

The Consumer Protection Act 1991 provides a comprehensive consumer protection framework that applies to online transactions. In addition, Section 18 of the Information and Communication Technologies Act provides that the Authority can entertain complaints from consumers in relation to any information and communication service in Mauritius and, where necessary, refer them to the appropriate authorities. Moreover, the Electronic Transactions Act includes a number of provisions aimed at protecting consumers who enter into electronic contracts (Part IV).

Mauritius has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Mauritius has adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Mauritius has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Section 25.2 of the Information and Communication Technologies Act allows the Information and Communications Technologies Authority to empower officers to inspect "at all reasonable times" any installation, apparatus or premises relating to a licence without seeking a warrant. The breadth of this power is unclear, given the law’s failure to define “reasonable times”, “inspect”, and what it means for an installation, apparatus or premise to “relate” to a licence. Section 25.3 authorises a similar power but with due process protections, such as requiring a magistrate’s warrant.
Under Section 24.1, a license is granted to a person intending to operate an information and communication network or service. Information and communication technologies are defined as technologies employed in collecting, storing, using or sending out information, including those involving the use of computers or any telecommunication system.

Section 7 of the Data Protection Act states that subject to Section 26 of the Bank of Mauritius Act, Section 64 of the Banking Act, Section 83 of the Financial Services Act, Section 30 of the Financial Intelligence and Anti-Money Laundering Act and Section 81 of the Prevention of Corruption Act, the Commissioner may, by written notice served on a person, request from that person such information as is necessary or expedient for the discharge of its functions and the exercise of its powers under this Act.
Where the information requested by the Commissioner is stored in a computer, disc or cassette, or on microfilm, or preserved by any mechanical or electronic device, the person named in the notice shall produce or give access to the information in a form in which it can be taken away and in which it is visible and legible. It is not stated that a court order is needed to access the data.

Under Section 26 of the Cybersecurity and Cybercrime Act, an investigatory authority can serve a notice on a person who is in possession or control of traffic data for the expedited preservation or disclosure of the traffic data without a warrant. The Act defines an investigatory authority as the police or any other body lawfully empowered to investigate any offence. Traffic data is defined as any computer data relating to a communication by means of a computer system, generated by a computer system that forms a part of the chain of communication, indicating the communication’s origin, destination, route, time, date, size, duration, or type of underlying service.

The Electronic Transactions Act 2000 establishes a safe harbour regime for intermediaries for copyright infringements. In accordance with Art. 9 of the Act, a network service provider shall not be subject to any civil or criminal liability in respect of third-party material in the form of an electronic record to which it merely provides access, where such liability is limited to the creation, publication, dissemination or distribution of such material or any statement made in such material; or the infringement of any rights subsisting in relation to such material. Under the Act, "providing access" in relation to third-party material means providing the necessary technical means by which the third-party material can be accessed.

The Electronic Transactions Act 2000 establishes a safe harbour regime for intermediaries beyond copyright infringements. In accordance with Art. 9 of the Act, a network service provider shall not be subject to any civil or criminal liability in respect of third-party material in the form of an electronic record to which it merely provides access, where such liability is limited to the creation, publication, dissemination or distribution of such material or any statement made in such material; or the infringement of any rights subsisting in relation to such material. Under the Act, "providing access" in relation to third-party material means providing the necessary technical means by which the third-party material can be accessed.

Under Regulation 5 of the Information and Communication Technologies (Registration of SIM) Regulations, persons and organisations must provide information and documents to an operator or authorised agent if wishing to purchase a SIM or machine-to-machine (M2M) SIM. User identity requirements are as follows:
- Citizens must make an application in the form set out in the First Schedule, which needs to be accompanied by a copy of the National Identity Card or a copy of the personal details of the passport and a recent copy of a utility bill or any other proof of address.
- Non-citizen residents: must make an application in the form set out in the First Schedule, which needs to be accompanied by a copy of the personal details of the passport, the Unique Identification number, a copy of the residence permit or occupation permit, as the case may be, and a recent copy of a utility bill or any other proof of address.
- Tourists: must make an application for a SIM, other than for an M2M SIM, in the form set out in the First Schedule, which needs to be accompanied by a copy of the personal details of the passport, a copy of the visa appearing on the passport, and a copy of the proof of address in Mauritius.
- Public bodies, corporate bodies, companies, Diplomatic Missions or any other organisations: a person duly authorised by that organisation must make an application in the form set out in the Third Schedule, which needs to be accompanied by a letter from that organisation authorising the person to act on its behalf, a copy of the National Identity Card or a copy of the personal details of the passport, a recent copy of the utility bill of that organisation, if applicable, or any other proof of address, and a copy of the Business Registration Card of the organisation, if applicable.

According to Art. 24.1 of the Information and Communication Technologies Act, a license for "any service involving the use of information and communication technologies" is mandated in the country. In addition, according to Art. 24.5 the Information and Communications Technologies Authority (ICTA) must take into account “the public interest and the likelihood of unfair practice" for the issuance of the license. It is reported that the lack of precise definitions of the terms “public interest” and “unfair practice” might permit denials on virtually any basis that the ICTA desires. Licences can also be denied based on “any element” of national security, pursuant to Section 24.5b.

Pursuant to Section 17.3 of the Information and Communication Technologies Act 2001 and the Information and Communication Technologies (Clearance to Import ICT Equipment) Regulations 2019, the ICT Authority issued the Clearance to Import ICT Equipment Guidelines, which govern the import of ICT Equipment in Mauritius. Section 4.2.1 of the Guidelines states that companies or individuals importing certain ICT equipment for commercial purposes are required to ensure that they hold a valid Dealer’s license issued by the ICT Authority. ICT equipment belonging to "List B", "List C", and "List G" require a license. These include IoT network equipment, satellite equipment, mobile phones, wireless telecom equipment, PCs, tablets, and terminal equipment.

The Guidelines for the Importation and Commercialisation of Refurbished Consumer Grade ICT Equipment are established pursuant to Section 17(3) of the Information and Communication Technologies Act 2001. These Guidelines establish a license requirement to import and sell refurbished ICT equipment. The scope of the Guidelines covers only consumer-grade ICT equipment, that is, ICT Equipment designed, manufactured, marketed and sold for consumers for their personal use.