Guide to Applying for Excise Duty Concession on Motor Vehicles in Mauritius
This official notice provides comprehensive information for Mauritian government employees and eligible individuals seeking an excise duty concession on motor vehicles, in accordance with the Public Revenue Board (PRB) Report 2026 and the provisions of sections 5 and 6 of the Customs Tariff Act. The process is managed by the Mauritius Revenue Authority (MRA) and involves a formal application process that must be completed in five original copies, following specific legal and procedural requirements.
Scope and Purpose of the Application
The application for excise duty concession aims to facilitate eligible employees in acquiring motor vehicles at reduced tax rates. This concession is granted based on criteria outlined in the PRB Report 2026, which considers factors such as engine capacity, vehicle type, and the applicant’s employment status. The concession can cover a percentage of the excise duty payable, with maximum limits stipulated under the relevant sections of the Customs Tariff Act.
Applicants must submit their application to the Director-General of the Mauritius Revenue Authority (MRA), adhering to the prescribed format and attaching all necessary supporting documents, including proof of employment, salary slips, previous concessions, and identification documents.
Who Is Eligible to Apply?
This concession is primarily intended for Mauritian public service employees, including those employed by ministries, parastatal organizations, local authorities, and other statutory bodies. Eligibility depends on the applicant’s employment status, length of service, and previous benefit history concerning excise duty concessions on motor vehicles.
Applicants must hold a substantive or contractual position, with a minimum period of service, and must not have opted for a monthly car allowance. The application process also involves a certification from the head of the relevant organization, confirming the applicant’s employment details and eligibility.
Key Points of the Application Process
Part A: Employee’s Declaration
- The applicant must provide personal details, including full name, maiden name (if applicable), employment position, organization’s name and address, and salary information.
- The application specifies the type of excise duty concession sought, which can range from 70% to 100%, depending on vehicle specifications and applicant eligibility.
- Applicants declare previous benefits received under sections 5 or 6 of the Customs Tariff Act and specify their choice of purchase under either section.
- Applicants agree to pay the difference in excise duty and VAT if they opt for a vehicle with higher engine capacity than their current entitlement, within the maximum limit of 2,250 c.c.
- Additional commitments include paying proportionate taxes if employment ends, or if the vehicle is sold or disposed of within four years of purchase.
Part B: Certification by the Employer
- The head of the organization must certify the applicant’s employment status, salary, length of service, and eligibility for the concession.
- The certification confirms that the applicant has not opted for a car allowance and specifies the applicable section of the Customs Tariff Act under which the concession is granted.
Legal and Procedural References
The application process is governed by the provisions of the Customs Tariff Act, specifically sections 5 and 6, and the guidelines outlined in the PRB Report 2026. Applicants are advised to consult the relevant sections of the Act and the report for detailed legal context and eligibility criteria.
All applications must be submitted in the prescribed format, which includes the original signed forms, copies of identification, salary slips, previous concession documents (if applicable), and other supporting evidence. The process underscores the Mauritian government’s commitment to transparency and efficiency in administering tax concessions for public service employees.
Conclusion
This official notice aims to streamline the application process for excise duty concessions on motor vehicles, ensuring transparency, fairness, and compliance with legal provisions. Eligible applicants should carefully prepare their submissions, ensuring all required information and documents are included, and submit their applications through the appropriate channels. The Mauritius Revenue Authority remains the central authority overseeing this process, with strict adherence to statutory requirements and procedural guidelines.
