Mauritius terrorist offences and financing - legislative frameworks, risk assessments, and a notable recent case.

There is limited but concrete evidence of terrorist offences and terrorist financing in Mauritius, primarily involving legislative frameworks, risk assessments, and a notable recent case.

Here's a structured overview:

1. Legislative Framework

Mauritius has a robust legal infrastructure to combat terrorism and its financing:

• Prevention of Terrorism Act 2002 (POTA):
• Defines acts of terrorism and related offences.
• Criminalises support, training, harbouring, and financing of terrorism.
• Establishes a Counterterrorism Unit and Counterterrorism Committee.
• Section 15 criminalises dealing in terrorist property, including concealment, transfer, or control of such assets.
• Convention for the Suppression of the Financing of Terrorism Act 2003:
• Aligns Mauritius with international standards.
• Criminalises the provision or collection of funds for terrorist acts, even if the act is not ultimately committed.
• Financial Intelligence and Anti-Money Laundering Act (FIAMLA):
• Empowers the Financial Intelligence Unit (FIU) to monitor and report suspicious transactions related to terrorism financing.

2. Evidence of Terrorist Financing

Confirmed Case (2024–2025):

Three Mauritian nationals were provisionally charged with financing terrorism and added to the national sanctions list under the UN Sanctions Act 2019:

• Individuals involved: Mohammad Zafirr Rechad Golamaully, Lubnaa Rechad Golamaully, and Samuel Tashvin Jodhun.
• Allegations:
• Financial support to ISIS via intermediaries in Turkey.
• Family members in Mauritius and the UK were implicated in sending funds.
• UK-based relatives were convicted in 2016 for similar offences under the UK Terrorism Act

3. National Risk Assessments (NRA)

Terrorist Financing Risk Level: Low

• According to the 2025 NRA:
• No terrorist acts have been committed in Mauritius.
• No known terrorist groups operate in the country.
• No convictions for terrorist financing (as of the report date).
• However, cross-border inflows and radicalisation risks were noted.
• Two modes of TF activity were identified:
• Inflows from suspected foreign financiers to Mauritians with ISIS sympathies.
• Use of informal money transfer systems.

NPO Sector Risk:

• Rated Low-Medium for potential abuse in terrorist financing.

4. Institutional Response

• FIU plays a central role in detecting and reporting TF activities.
• Asset Recovery Act 2011 allows for confiscation of terrorist property, even without a conviction.

Summary

References

• Volume 6 new.pdf - Mauritius https://attorneygeneral.govmu.org/Documents/Laws%20of%20Mauritius/A-Z%20Acts/P/Pr/PreventionofTerrorismAct-I9.pdf
•  UNIT 4: Financing of Terrorism and Asset
• Recovery https://oermu.uom.ac.mu/server/api/core/bitstreams/f8821105-3f58-4b98-bcf4-3387db05b60d/content
•  3 Mauritians ADDED to the island's sanction list AND charged with ...https://www.comsuregroup.com/news/3-mauritians-added-to-the-islands-sanction-list-and-charged-with-financing-terrorism/
• Presentation - mra.mu https://www.mra.mu/download/NRAFindings-PPT.pdf
•  National Risk Assessment – Financial Intelligence Unit (FIU) https://www.fiumauritius.org/fiu/?page_id=2306