Guide to the Application Process for Duty Exemption for Members of the National Assembly in Mauritius
The Mauritius Revenue Authority (MRA) provides a specific procedure for members of the National Assembly seeking duty exemptions under Section 6 of the Customs Tariff Act. This process is formalized through the official application form, designated as Form MRA-CUS-ASS-MVC-Form1. Understanding the purpose, requirements, and procedural steps outlined in this form is essential for eligible members aiming to benefit from this exemption.
Object and Scope of the Duty Exemption
The duty exemption facility allows members of the National Assembly to purchase motor vehicles with reduced or waived customs duties under certain legal provisions. As stipulated in Section 6 of the Customs Tariff Act, this exemption aims to facilitate the official and personal mobility of parliamentarians, contributing to the effective performance of their legislative duties.
This exemption applies specifically to motor cars, with the applicant required to specify details such as engine capacity (c.c.) and previous exemptions, if any. It is important to note that the exemption is granted under strict legal conditions, including a minimum period of ownership before resale or disposal, which is set at three years from the date of exemption.
Eligibility and Application Requirements
Only members of the National Assembly are eligible to apply for this duty exemption. The process involves submitting a completed application form, which must be signed and certified by the Clerk of the National Assembly. The form is designed for online submission via the government’s e-services portal but can also be printed and physically submitted if necessary.
The application must include:
- Full name and maiden name (if applicable), as well as residential address.
- Declaration of opting to purchase a motor vehicle under the exemption, with acknowledgment of the obligation to pay full duties if resale occurs within three years.
- Details of the last duty exemption benefit, including the vehicle's horsepower and the date of previous exemption.
- National Identity Card (NIC) number, with an attached copy for verification.
- Contact details, such as office telephone number.
- Signature of the applicant, with the date of submission.
Certification and Official Processing
The application form includes a certification section completed by the Clerk of the National Assembly. This section confirms the applicant’s status as a member of the Assembly and authenticates the application. The form then proceeds to the official review stage, where the decision to approve or reject the exemption is made by designated authorities within the Mauritius Revenue Authority.
Once the decision is made, the applicant is notified in writing. If approved, the applicant must agree to the conditions outlined in the form, including the obligation to pay proportionate duties if the vehicle is sold or disposed of before completing three years of ownership from the date of exemption.
Key Considerations for Applicants
Members applying for this exemption should be aware of several important points:
- The exemption is strictly limited to one vehicle at a time, with previous benefits recorded for reference.
- Resale or disposal of the vehicle within three years of exemption will trigger the obligation to pay proportionate duties, as per legal requirements.
- The application process is primarily managed through the government’s electronic services portal, which requires a secure login tied to the applicant’s National ID Card via the MauPass single sign-on system.
- Applicants must ensure all documentation, including copies of previous exemption certificates and NIC, are accurate and complete to avoid delays.
Conclusion
The application process for duty exemption under Section 6 of the Customs Tariff Act is a formal and regulated procedure designed to facilitate the mobility of elected members of the National Assembly. By adhering to the instructions outlined in the official form and fulfilling all legal obligations, members can benefit from this exemption while maintaining compliance with Mauritian customs laws. For further assistance, applicants are encouraged to contact the Customs Department at the Custom House in Port Louis or access the official e-services portal provided by the Mauritius Revenue Authority.
