Sending second-hand furniture

There is an import restriction on wooden furniture., check the MRA website for more details.

Also you can have personal items sent if you are a returning resident but I doubt you can just send used furniture to family/friends like that.

If a returning resident satisfies the Director General that he is taking permanent residence in Mauritius or He is a citizen of Mauritius and is returning to Mauritius after residence abroad for a period of at least one year, he is entitled to exemption on household and personal effects (such as furniture, picture, bedding, linen ,cutlery, crockery, silver and plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking stove heater, perambulator and similar household articles for domestic use.

Source: MRA Customs

If you need more information, you can contact them on +230 202 0500.