part 1 a concessions on excisable goods imported … · of the first schedule to the customs tariff...

PART 1 A

CONCESSIONS ON EXCISABLE GOODS

IMPORTED INTO OR MANUFACTURED IN MAURITIUS

(Amended GN 121-2011 w.e.f. 23.03.11)

Item

No.

BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE

DUTY

1. Taxi-owner-driver

(Amended Gn 26-2007 W.E.F 14.02.07)

Motor car proved to the satisfaction of the Director General to have

been imported by or on behalf of, or to have been purchased from a

licensed dealer in motor vehicle by an owner-driver for use as taxi on

an undertaking given by the owner-driver that it shall not be sold to any

person or otherwise disposed of, without approval of the Director

General and of the National Transport Authority.

The concession –

(a) shall be granted not more than once in every 4 years except where

the Director General is satisfied that the motor car is accidented

and is a total loss; and

(b) may be extended to the heirs of a deceased owner-driver provided

that the heirs are holders of a public service vehicle (taxi) licence

20 per cent of the

rate applicable to the

motor car or 15%

whichever is higher.

2. Any Tour Operator or Car hire company registered at

the Tourism Authority

Limousine type motor car of an engine capacity of 2,250 cc or more,

provided that the motor car is to be used exclusively for the transport of

tourists.

(Amended GN 26-2007 W.E.F 14.02.07)

(Amended by GN 10-2009 w.e.f. 01.01.09)

(Amended by GN 150-2009 w.e.f. 19.11.09)

20 per cent of the

rate applicable to the

motor car

Item

No.


DUTY

(Deleted by GN 188-2011 w.e.f. 05.11.11)

the provision of the item 2 shall continue to apply to a limousine type

motor car of an engine capacity of 2,250 cc or more in respect of which

an order has been placed by a tour operator or car-hire company,

provided that –

(a) The Authority has given its written approval for the

importation of such motor car and the order has been

confirmed in writing by a dealer in motor vehicles, before the

coming into regulation of this regulation; and

(b) The motor car is cleared from Customs before 5 November

2011

3. Any returning citizen of Mauritius

(Amended gn 125-2007 w.e.f. 06.09.07)

(amended gn 106 - 2008 w.e.f. 01.07.08)

(1) One motor vehicle or motorcycle proved to have been imported by

the returning citizen of Mauritius who is coming back to settle

permanently in Mauritius, provided that the conditions specified in

paragraph (2) are satisfied.

(2) The conditions shall be -

(a) he shall make a written declaration in a form approved by the

Director-General that -

(i) he is a citizen of Mauritius;

(ii) he has been residing outside Mauritius for a period of at

least 5 years immediately preceding the date of his return

to Mauritius; and

(iii) he has been working outside Mauritius for the period

referred to in subparagraph (ii); or

(iv) during the 10 years preceding the date of his return to

15 per cent.

Item

No.


DUTY

Mauritius he has stayed or worked in Mauritius for not

more than 3 years in the aggregate; or

(v) he has ceased working having reached retirement age;

(b) he shall submit documentary evidence

(i) in support of his declaration under paragraph (a)(ii) to

(iv); and

(ii) that he has purchased the motor vehicle or motorcycle

outside Mauritius prior to the date of his return to

Mauritius;

(c) the motor vehicle or motorcycle is shipped to Mauritius in his

name within 180 days of the date of his return to Mauritius.

(3) Where the motor vehicle or motorcycle is registered in the name

of a spouse who is not a citizen of Mauritius, the concession shall

be granted provided the conditions of paragraph (2) are satisfied

and the spouse is accompanying the citizen of Mauritius to settle

in Mauritius.

(4) Where a returning citizen, who has been temporarily resident and

is working in Mauritius, decides to remain permanently in

Mauritius, he may make an application to the Director-General for

concession under this item, provided that the application is

received within 3 years from his date of temporary return.

(5) Where a returning citizen makes an application under paragraph

(4), the date of his return to Mauritius for good shall be deemed to

be the date of his application.

(6) The returning citizen referred to in paragraph (4) shall be granted

the concession provided the conditions of paragraph (2) are

satisfied.

Item

No.


DUTY

(7) Where a returning citizen has not brought a motor vehicle or

motorcycle, he may benefit from the concession on a motor

vehicle or motorcycle purchased in Mauritius provided that –

(a) he satisfies the condition at paragraph (2)(a) and (b)(i); and

(b) the motor vehicle or motorcycle is removed from a bonded

warehouse and cleared within 180 days of the date of his

return.

(8) Where a person has been granted excise duty concession on a

motor vehicle or motorcycle under paragraph (1), (3), (6) or (7) of

this item or custom duty concession under item A 62 of Part IIA

of the First Schedule to the Customs Tariff Act, no other excise

duty concession under this item shall be allowed to his spouse or

to any of his dependent children.

(9) Where a person has been granted concession on a motor vehicle or

motorcycle under paragraph (1), (3), (6) or (7), he shall -

(a) for a period of 4 years, submit to the Director-General, not

later than one month immediately following a period of 12

months from the date of importation of the motor vehicle or

motorcycle, evidence that he is still residing in Mauritius;

(b) be liable to pay the full amount of the excise duty and value

added tax, representing the concession granted, plus a penalty

of 10 per cent thereon where –

(i) he sells, pledges or otherwise disposes of the motor vehicle

or motorcycle within 4 years of the date of its importation;

(ii) he fails to submit the evidence referred to in paragraph (a).

(10) Where the returning citizen dies within a period of 4 years of

the date of the importation of the motor vehicle or motorcycle,

no excise duty and value added tax representing the concession

Item

No.


DUTY

granted shall be payable on the motor vehicle or motorcycle,

provided the motor vehicle or motorcycle is not sold, pledged

or disposed within that period.

4 Employees of the Civil Service, a parastatal organisation and a statutory body approved by the Minister, a local authority or a private secondary school, who have opted for the revised salary and conditions of service prescribed in the Report of the Pay Research Bureau 2008 on Review of Pay and Grading Structures and Conditions of Service in the Public Sector and as set out hereunder:-

(a) Employees who are in the grades specified in Annex II of Volume I of the Report as subsequently amended in the Errors, Omissions and Clarifications Report and who have not opted for the monthly car allowance in lieu of duty remission

(a) A motor car (not more than 4 years old) with an engine capacity of not more than 1,400 cc.

This concession shall be granted not more than once in every 7 years and up to a maximum of 4 times, except where the Director-General is satisfied that the motor car or motor vehicle is accidented and is a total loss

Or

30% of the rate applicable to the motor car or the difference in excise duty between the duty payable on the motor car and Rs 100,000, whichever is the lower.

(b) A motor car (not more than 4 years old) with an engine capacity of not more than 1,400 cc.

This concession shall be granted not more than once in every 8 years and up to a maximum of 4 times, except where the Director-General is satisfied that the motor car or motor vehicle

15% of the rate applicable to the motor car or the difference in excise duty between the

Item

No.


DUTY

is accidented and is a total loss

Or

duty payable on the motor car and Rs 100,000, whichever is the lower.

(c) A motor car (not more than 4 years old) with an engine capacity of not more than 1,400 cc.

This concession shall be granted not more than once in every 9 years and up to a maximum of 4 times, except where the Director-General is satisfied that the motor car or motor vehicle is accidented and is a total loss

The exemption under paragraphs (b) and (c) shall also be applicable provided that-

(i) the employee has benefitted from an exemption of duty on the purchase of a motor car on or before 30 June 2001, and

(ii) for the purpose of renewal of the motor car, any purchase made on or before 30 June 2001 shall be deemed to have been purchased on 30 June 2001

0%

(b) Employees as at paragraph (a) performing field work and who have to travel regularly on sloppy, rocky and uneven roads to work on site not accessible to cars, as may be approved by their Supervising Officers.

A double cab pick up vehicle.

This concession shall be granted not more than once in every 7 years and up to a maximum of 4 times, except where the Director-General is satisfied that the motor car or motor vehicle is accidented and is a total loss.

0%

Item

No.


DUTY

(c) Assistant Lecturers/Lecturers of the Mahatma Gandhi Institute, the Mauritius Institute of Education,the Mauritius College of the Air, the Rabindranath Tagore Institute or the Technical School Management Trust fund drawing a monthly basic salary of not less than Rs 29,000

A motor car (not more than 4 years old) with an engine capacity of not more than 1,400 cc.

This concession shall be granted once only


(d) Lecturers of the University of Mauritius or of the University of Technology Mauritius drawing a monthly salary of not less than Rs 29,000


This concession shall be granted once only


(e) Officers who have never benefitted from duty remission on the purchase of a car and who–

(i) draw a monthly salary of Rs 31,250 and up to Rs 40,000;

(ii) are 50 years old or more; and

(iii) reckon not less than 22 years of service.


This concession shall be granted once only.

30% of the rate applicable to the motor car or the difference in excise duty between the duty payable on the motor car and Rs 100,000, whichever is the

Item

No.


DUTY

lower.

(f) Officers who have not benefitted from duty remission for the purchase of a car and -

(i) are less than 50 years of age; and

(ii) draw a monthly basic salary of Rs 40,000, or in receipt of a monthly basic salary of Rs 41,250 and up to Rs 43,750, serving in the pubic service or private secondary schools up to 30 June 2009 or 31 December 2009 respectively, subject to the condition specified in paragraph 10.54 of the 2008 PRB Report (Vol I) or draw a monthly basic salary OF Rs 30,000 and up to Rs 40,000 in a salary scale, the maximum of which is not less than Rs 45,000.


This concession under this paragraph shall be granted once only.

30%` of the rate applicable to the motor car or the difference in excise duty between the duty payable on the motor car and Rs 100,000, whichever is the lower

(g) Officers who by virtue of their posting are required to perform extensive official travelling on a regular basis and who satisfy the criteria evolved by the Committee referred to in paragraph 18.2.28 of the 2008 Report (Volume I) of the Pay Research Bureau

A motor car (not more than 4 years old) with an engine capacity of not more than 1,400 cc

The difference in excise duty between the duty payable on the motor car and Rs 100,000

(h) Advisers/Officers on contract who are not eligible for a duty free car but who are required to perform extensive field duties and who satisfy the criteria evolved by the Committee referred to in paragraph 18.2.28 of the 2008 Report (Volume I) of the Pay Research Bureau and who have not opted for the monthly car


(Amended GN 122 - 2009 w.e.f 01.07.09)

The difference in excise duty between the duty payable on the motor car and Rs 100,000

Item

No.


DUTY

allowance

5 Employees (including those employed on contract) of the Civil Service, a parastatal organisation and a statutory body, a local authority or a private secondary school who have opted for the revised salary and conditions of service specified in the Report of the Pay Research Bureau 2008 on Review of Pay and Grading Structures and Conditions of Service in the Public Sector and as set out hereunder:-

(a) Officers other than advisers and officers employed on contract in an executive capacity drawing a monthly basic salary of Rs 66,000 or more but not qualifying for a car put at their disposal by Government or a Parastatal Body or a Statutory Body or a Local Authority for their official travelling and for private use and who have not opted for the monthly car allowance in lieu of duty remission


This exemption shall be granted not more than once in every 5 years, except where the Director-General is satisfied that the motor car is accidented and is a total loss.

Or

0%



Or

0%


0%

Item

No.


DUTY



(i) the employee has benefitted from an exemption of duty on the purchase of a motor car on or before 30 June 2003; and


(b) Senior Advisers employed in an advisory capacity at a level corresponding to a Chief Technical Officer of a large Ministry or Chief Executive of a major public sector institution and who have not opted for the monthly car allowance in lieu of duty remission


0%

(c) Officers drawing a monthly salary of Rs 62,000 but less than Rs 66,000 or drawing a monthly salary in a scale the maximum of which is not less than Rs 62,000 and who have not opted for the monthly car allowance in lieu of duty remission.



Or

0%

(b) A motor car (not more than 4 years old) with an engine capacity not more than 1,800 cc.

The exemption shall be granted not more than once in every 6

0%

Item

No.


DUTY

years, except where the Director-General is satisfied that the motor car is accidented and is a total loss.

Or


The exemption shall be granted not more than once in every 7 years, except where the Director-General is satisfied that the motor car is accidented and is a total loss.




0%

(d) Advisers and officers employed on contract drawing a monthly salary of Rs 62,000 and up to Rs 75,000 and who have not opted for the monthly car allowance in lieu of duty remission.


This exemption shall be granted not more than once in every 5 years, except where the Director-General is satisfied that the motor car is accidented and is a total loss

0%

(e) Employees drawing a monthly salary of Rs 41,250 and up to Rs 60,000 as well as employees drawing a monthly basic salary of Rs 37,500 and above in a scale the maximum of which is not less than Rs 50,000 and who



0%

Item

No.


DUTY

have not opted for the monthly car allowance in lieu of duty remission

Or



Or

0%






0%

(f) Medical and Health Officers/ Senior Medical and Health Officers, Dental Surgeons/ Senior Dental Surgeons, District Magistrates, State Counsels, State Attorneys, Occupational Safety and Health Engineers, Planners, Planning Officers



0%

Item

No.


DUTY

(Local Authorities), Town and Country Planning Officers, Senior Town and Country Planning Officers, Pharmacists/Senior Pharmacists and Veterinary Officers Ayurvedic Medical Officers, Architects/Senior Architects, Quantity Surveyors, Senior Quantity Surveyors, Engineers/ Senior Engineers (Civil), Mechanical Engineers/ Senior Mechanical Engineers and Electrical Engineers/Senior Electrical Engineers and who have not opted for the monthly car allowance in lieu of duty remission.

Or



Or

0%






0%

(g) Officers employed on contract in the capacity of professionals mentioned in paragraph (f) of item 5 who have not opted for a monthly car allowance in lieu of duty remission



0%

Item

No.


DUTY

(h) Employees drawing a monthly salary of less than Rs 41,250 with the 2008 Report of the Pay Research Bureau but who on 1 July 2008 would have qualified for duty remission on a car under the 2003 =Report of the Pay Research Bureau.



Or

0%



Or

0%






0%

Item

No.


DUTY

(Amended GN 26 - 2007 w.e.f 14.02.07)

(Amended GN 106 - 2008 w.e.f 01.07.08)

(Amended GN 122 - 2009 w.e.f 01.07.09)

6. Any person Motor car (other than motor car, station wagon derived from motor car,

“Jeep-type” motor vehicle or sports utility vehicle) having the

following features -

(a) built in a single compartment;

(b) of a height of not less than 155 centimetres from ground level ;

(c) of a gross vehicle weight not exceeding 3500 kg; and

(d) fitted with doors and /or windows along one or both side panels

and/or at the rear,

when proved to the satisfaction of the Director-General to be used –

(i) for the transport of persons and goods on the condition that the

number of original seating positions (including the driver‟s seat)

when multiplied by 68 kg is less than 50% of the difference

between the gross vehicle weight and the unladen weight of the

motor vehicle; or

(ii) for the transport of persons only on the condition that the motor

vehicle is fitted or designed to be fitted with seats for the

transport of not less than 8 persons including the driver.

For the purposes of this item –

(a) “gross vehicle weight” means the technically permissible maximum

laden weight (in kg) of the motor vehicle as declared by the

40 per cent

Item

No.


DUTY

manufacturer; and

(b) “unladen weight” means the nominal weight of the motor vehicle (in

kg) including the factory fitted equipment for normal operation of

the motor vehicle, as declared by the manufacturer.

8. Any person holding a „B‟ carrier‟s licence issued by

the National transport Authority

Motor vehicle (other than motor car, “Jeep-type” motor vehicle or

station wagon derived from motor car) with no seats behind the

driver‟s seat but fitted with anchor points when proved to the

satisfaction of the Director-General to be used exclusively for the

transport of goods.

10 per cent

9. Any manufacturer registered at the Customs

Department

Gas oils proved to the satisfaction of the Director-General to be for use

in stationary engines and boilers and on such terms and conditions as

he may approve.

0 per cent

10. Any passenger (i) Tobacco (including cigars and cigarettes) not exceeding 250

grammes;

(ii) spirits not exceeding one litre; and

(iii) wine, ale or beer not exceeding 2 litres;

when imported as his accompanying bona fide baggage by a passenger

of 18 years of age or over for his personal use and consumption and if

declared upon entry

0 per cent

Item

No.


DUTY

Provided also that excise duty shall be paid on any quantity purchased

in a duty free shop in Mauritius or imported in excess of those amounts

respectively

11. Government of Mauritius A car for use by eligible members of the National Assembly

(Amended GN 26 - 2007 w.e.f 14.02.07)

0 per cent

12 Government of Mauritius, a parastatal organisation, a statutory body or a local authority which is covered by the 2008 Report of the Pay Research Bureau

(Amended GN 26 - 2007 w.e.f 14.02.07)

(Amended GN 106 - 2008 w.e.f. 01.07.08)

A car, as determined by the High Powered Committee set up in accordance with the recommendations of the 2008 Report of the Pay Research Bureau, for the official and private use of –

(a) officers drawing a monthly salary of Rs 80,000 or more or

(b)Responsible and Accounting Officers of Departments or Chief Executive of a parastatal organisation, a statutory body or a local authority drawing a monthly salary of Rs 75,000.

0 per cent

13. Officers who qualified for a car for their official and private use under the 2008 Report of the Pay Research Bureau but who do not opt to have such facilities

A car (up to 4 years old), as determined by the High Powered Committee set up in accordance with the recommendations of the 2008 Report of the Pay Research Bureau.

This concession shall be granted once every 5 years except where the Director-General is satisfied that the motor car is accidented and is a total loss.

0 per cent

Item

No.


DUTY

(Amended GN 26 - 2007 w.e.f 14.02.07)

(Amended GN 106 - 2008 w.e.f. 01.07.08)

14. Officers who qualify for a car for their official and private use under the 2008 Report of the Pay Research Bureau and who retire at the age of 50 and above and who does not purchased the car allocated to them

A car (up to 4 years old), as determined by the High Powered Committee set up in accordance with the recommendations of the 2008 Report of the Pay Research.

(Amended GN 26 - 2007 w.e.f 14.02.07)

(Amended GN 106 - 2008 w.e.f. 01.07.08)

0 per cent

15. Officers who qualify for a chauffeur-driven car for their official and private use under the 2008 Report of the Pay Research Bureau and who are approved by the High Powered Committee set up in accordance with the recommendations of the 2008 Report of the Pay Research Bureau to be eligible to purchase another car for private use over and above their entitlement

A car (up to 4 years old) with an engine capacity not exceeding 2000cc.

This concession shall be granted once only.

(Amended GN 26 - 2007 w.e.f 14.02.07)

(Amended GN 106 - 2008 w.e.f. 01.07.08)

0 per cent

16. A member of the National Assembly

(Amended GN 125-2007 w.e.f. 06.09.07)

A car as determined by the High Powered Committee set up in

accordance with the recommendations of the 2003 Report of the PRB

once in every 3 years, except where the Director General is satisfied

that the motor car is accidented and is a total loss

0 per cent

Item

No.


DUTY

17. A member of the Rodrigues Regional Assembly A pick up vehicle once in every 5 years

(Amended GN 26 - 2007 w.e.f 14.02.07)

0 per cent

18. Any non-citizen serving Mauritius under a Bilateral or

Multilateral Agreement with the Government of

Mauritius

A motor car as provided in the Bilateral or Multilateral Agreement

(Amended GN 26 - 2007 w.e.f 14.02.07)

0 per cent

19. Members of the Public and Disciplined Forces Service

Commissions, the Local Government Service

Commission, the Independent Commission Against

Corruption, the Assessment Review Committee, the

Procurement Policy Office and the Central

Procurement Board

A motor car as provided in the terms and conditions of their

appointment

(Amended GN 27-2008 w.e.f 09.02.08)

0 per cent

20. The Government of Mauritius and any parastatal body Goods purchased with funds obtained or goods received under a

Bilateral or Multilateral agreement

(Amended GN 26 - 2007 w.e.f 14.02.07)

0 per cent

21. (Deleted by GN 182-2010 w.e.f. 25.09.10)

Item

No.


DUTY

22. (Deleted by GN 182-2010 w.e.f. 25.09.10)

23. A religious federation Three (3) motor car of an engine capacity not exceeding 1450 cc, once

in every 7 years (Amended GN 26 - 2007 w.e.f 14.02.07)

15 per cent

24. A Trade Union federation One motor car of an engine capacity not exceeding 1450 cc, once in

every 7 years

(Amended GN 26 - 2007 w.e.f 14.02.07)

15 per cent

25 A disabled person

(Amended GN 26 - 2007 w.e.f 14.02.07)

A motor car of an engine capacity not exceeding 1450 cc, of a kind

specifically designed for use by a disabled person and certified by a

Mechanical Engineer of the Ministry of Public Infrastructure.

This concession is granted once in every 7 years

15 per cent

26. The Mauritius Wildlife Foundation and the SOS

Children Village

Motor vehicles as specified in an agreement signed between the non-

governmental organization and the Government of Mauritius

(Amended GN 26 - 2007 w.e.f 14.02.07)

0 per cent

27. Employees (including those employed on contract) of the Civil Service, a parastatal

A motorcycle not exceeding 150 cc

This concession shall be granted not more than once every 7

0%

Item

No.


DUTY

organisation and a statutory body approved by the Minister, a Municipality or District Council or a private secondary school who have opted for the revised salary and conditions of service prescribed in the Report of the Pay Research Bureau 2008 on Review of Pay and Grading Structures and Conditions of Service in the public sector and who are in the grades specified in Annexe III of Volume I of the Report as subsequently amended in the Errors, Omissions and Clarifications Report as qualifying for a loan to purchase a duty free autocycle or motorcycle.

years, except where the Director-General is satisfied that the motor car is accidented and is a total loss.

(Amended GN 125-2007 w.e.f. 06.09.07)

(Amended GN 106-2008 w.e.f. 01.07.08)

(Amended GN 122-2009 w.e.f. 01.07.09)

28 The Government of Mauritius a parastatal

organization or statutory body

Seized goods reserved for the public use under Section 144(2) of the

Customs Act

(Amended GN 125-2007 w.e.f. 06.09.07)

0 per cent

29 The Appravasi Ghat Trust Fund A car for the official and private use of the Chief Executive of the

organisation of a category similar to the car, as determined by the High

Powered Committee set up in accordance with the recommendations of

the 1998 Report of the PRB, for the official and private use of an

officer drawing a monthly basic salary of Rs 47,500

(Amended GN 125-2007 w.e.f. 06.09.07)

(Amended GN 182-2010 w.e.f. 25.09.10)

0 per cent

Item

No.


DUTY

30 (Deleted by GN 182-2010 w.e.f. 25.09.10)

31 (Deleted by GN 182-2010 w.e.f. 25.09.10)

32 (Deleted by GN 182-2010 w.e.f. 25.09.10)

33 (Deleted by GN 182-2010 w.e.f. 25.09.10)

34

The President and the Vice-President

(Added GN 228-2007 w.e.f. 01.01.08)

A motor car for their personal use once in every 3 years, except where

the Director-General is satisfied that the motorcar is accidented and is a

total loss

0 per cent

35 The Central Procurement Board

(Added GN 27-2008 w.e.f. 09.02.08)

A car for the official and private use of the Chairman and the Vice-

Chairman of the organization, as provided in the terms and conditions

of their appointment

0 per cent

36 Gangmen (Scavenging) of Pamplemousses-Rivière du Rempart District Council, Moka-Flacq District Council and Grand Port-Savanne District

A motorcycle not exceeding 150 c.c

This concession shall be granted not more than once every 7

0 per cent

Item

No.


DUTY

Council years, except where the Director-General is satisfied that the motor car is accidented and is a total loss.

(Added GN 106 -2008 w.e.f. 01.07.08)

37. A small sugar cane planter, a vegetable grower, a flower grower, a fruit grower, a tobacco grower, a poultry farmer, a pig breeder or a cattle breeder

A double space cabin vehicle or a single cabin vehicle in accordance

with the eligibility criteria and conditions determined by the Minister

(Added GN 106 -2008 w.e.f. 01.07.08)

(Amended GN 222 - 2010 w.e.f. 20.11.10)

0 per cent

38. A fishermen’s cooperative society A double space cabin vehicle or a single space cabin vehicle

(Added GN 106 -2008 w.e.f. 01.07.08)

(Amended GN 222 - 2010 w.e.f. 20.11.10)

0 per cent

39 A small and medium enterprise registered with the Small Enterprise and Handicraft Development Authority with a turnover of at least Rs 3 million and have been in operation for at least two years in furniture making, light engineering or footwear manufacturing

A double space cabin vehicle or a single cabin vehicle in accordance

with the eligibility criteria and conditions determined by the Minister

(Added GN 106 -2008 w.e.f. 01.07.08)

(Amended GN 222 - 2010 w.e.f. 20.11.10)

0 per cent

40. The World Hindi Secretariat Cars for use by the organization or for its expatriate staff 0 per cent

Item

No.


DUTY

(Added GN 106 -2008 w.e.f. 01.07.08)

41 Expatriate staff of the World Hindi Secretariat provided that they have not been allocated a car by the World Hindi Secretariat

A car as per their conditions of contract

(Added GN 271 -2008 w.e.f. 20.12.08)

0 per cent

42 Advisers and officers employed on contract drawing a monthly salary of Rs 80,000. Or more and who have not opted for the monthly car allowance or who have not been allocated a car by Government or a Parastatal Body or a Statutory Body or a Local Authority for their official traveling and for private use

A motor car (up to 4 years old) with an engine capacity of up to 1850cc

(Added GN 271 -2008 w.e.f. 20.12.08)

0 per cent

43 The Government A car for use by the President and Vice-president

(Added GN 271 -2008 w.e.f. 20.12.08)

0 per cent

44 Assistant Lecturers/ Lecturers of the Mahatma Gandhi Institute, the Mauritius College of the Air, the Mauritius Institute of Education, the Rabindranath Tagore Institute , the Technical School Management Trust Fund, the University of Mauritius or the University of Technology, Mauritius who have opted for the revised salary

A motor car (not more than 4 years old) with an engine capacity of not

more than 1,400 cc

The concession under this paragraph shall be granted once only

30% of the rate applocable to the motor car or the difference in excise duty between the duty payable on the motor car and

Item

No.


DUTY

and conditions of service prescribed in the 2008 Report of the Pay Research Bureau on Review of Pay and Grading Structures and Conditions of Service in the Public Sector and the Private Secondary Schools and would have drawn a monthly salary of Rs 19,400 on 1 July 2008 with the 2003 Report of the Pay Research Bureau but who do not qualify for duty remission on a car under the 2008 Report of the Pay Research Bureau

(Added GN 122 - 2009 w.e.f. 01.07.09)

Rs 100,000, whichever is the lower

45 Officers of the Medical and Dental Professions who reckon at least 14 years' service in their respective grade through drawing a monthly salary in a scale the maximum of which is less than Rs 62,000 and have opted for the revised salary and conditions of service prescribed in the 2008 Report of the Pay Research Bureau on Review of Pay and Grading Structures and Conditions of Service in the public sector and the private secondary schools and who have not opted for the monthly car allowance in lieu of duty remission

(a) A motor car (not more than 4 years old) with an engine capacity of not more than 1,601 cc


Or

0%

(b) A motor car (not more than 4 years old) with an engine capacity of not more than 1,800 cc


Or

0%


This exemption shall be granted not more than once in every 7

0%

Item

No.


DUTY

years, except where the Director-General is satisfied that the motor car is accidented and is a total loss


1. the employee has benefitted from an exemption of duty on the purchase of a motor car on or before 30 June 2001; and

2. for the purpose of renewal of the motor car, any purchase made on or before 30 June 2001 shall be deemed to have been purchased on 30 June 2001

(Added GN 122 - 2009 w.e.f. 01.07.09)

46 Senior Lecturers of the Mahatma Gandhi Institute, the Mauritius College of the Air, the Mauritius Institute of Education, the University of Mauritius and of the University of Technology, Mauritius who reckon at least 14 years' service in their respective cadre though drawing a monthly salary in a scale the maximum of which is less than Rs 62,000 and have opted for the revised salary and conditions of service prescribed in the 2008 Report of the Pay Research Bureau on Review of Pay and Grading Structures and Conditions of Service in the public sector and the private secondary schools and have not opted for the monthly car allowance in lieu of duty

(a) A motor car (not more than 4 years old) with an engine capacity of not more than 1,601 cc


Or

0%



Or

0%

Item

No.


DUTY

remission

(c) A motor car (not more than 4 years old) with an engine capacity of not more than 2,000 cc





(Added GN 122 - 2009 w.e.f. 01.07.09)

0%

47 Assistant Secretaries, Analyst, Second Secretaries and Assistant Chief Executives in Municipal Councils drawing a monthly salary of at least Rs 29,000 and officers in grades requiring a University Degree who are drawing a monthly basic salary of at least Rs 29,000 in a salary scale the maximum of which is not less than Rs 40,000 and subject to the approval of the Ministry of Civil Service and Administrative Reforms


The concession under this paragraph shall be granted only once

(Added GN 122 - 2009 w.e.f. 01.07.09)

30% of the rate applicable to the motor car or the difference in excise duty between the duty payable on the motor car and Rs 100,000, whichever is the lower

Item

No.


DUTY

48 Manufacturer of medical devices registered with the Customs Department of the Mauritius Revenue Authority

Undenatured ethyl alcohol for use in the manufacture of medical devices

(Added by GN 150-2009 w.e.f. 19.11.09)

0

49 Any non-governmental organisation Goods (excluding alcoholic beverages and tobacco products) purchased with funds obtained or goods received under a Bilateral or Multilateral Agreement.

(Added by GN 182-2010 w.e.f. 25.09.10)

0 %

50 Any person engaged in rice cultivation on a minimum area of 100 arpents

(a) Up to 5 double space cabin vehicles; or

(b) up to 5 single space cabin vehicles; or

(c) a combination of double space cabin vehicles and single space cabin vehicles not exceeding 5 in number.

This exemption shall be granted not more than once in every 5 years.

(Added by GN 182-2010 w.e.f. 08.03.10)

(Amended GN 222 - 2010 w.e.f. 20.11.10)

0 %

51 Any importer or manufacturer (1) Printed plastic bags used to contain or carry goods or products sold on board a ship aircraft or in duty-free areas.

(2) Garbage/bin bags, designed to be used for the disposal of

0 %

Item

No.


DUTY

waste,

(3) Printed sanitary bags.

(4) Printed laundry bags.

(5) Agricultural planting/potting bag (Low Density Polyethylene-LDPE).

(Added GN 222 - 2010 w.e.f. 20.11.10)

(Amended GN 231 – 2010 w.e.f. 28.12.10)

(Amended GN 121-2011 w.e.f. 23.03.11)

52 Any private hospital holding a licence under the Private Health Institutions Act

Not more than 5 paramedic motorcycles, fitted with sirens and equipped to carry emergency care equipment, at any one time, every 5 years.

(Added GN 188 - 2011 w.e.f. 05.11.11)

0%

part 1 a concessions on excisable goods imported … · of the first schedule to the customs tariff...

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