Sending a gift to Mauritius bought on a UK website

Exemption is only applied on the first Rs2,000 of the cost of the item the person is receiving. VAT will have to be paid and other taxed may be applicable depending on what type of item you're sending.

Have a read through this article on collecting your parcel in Mauritius to better understand the procedure here and refer the recipient to it as well so they know what to expect.

The person will need to pay VAT unless the person has lowered the value i guess

At the price you are paying, i guess personally i would hopt for methods like DHL and Fedex which are more secure, There is another one, Aramex, i guess it is a bit less cheaper maybe.

As Gices said, exemption is applied only on first Rs 2000 and 15% of vat is applied to the amount of money left from original price.

The "mark as gift" thing does not really work here. even if it is a gift, they halt it for inspection etc.

If you are shipping it personally, you may have ways to make changes to declared price, but if you are sending it directly from a website, all depends on the website owwer or the seller.