Official Notice on Excise Duty Imposed on Sugar Content in Chocolate and Ice Cream
On 26 August 2025, the Mauritius Revenue Authority (MRA) issued an important circular regarding the application of excise duty on products containing sugar, specifically targeting chocolates and ice creams. This notice is part of the government's broader initiative to promote healthier consumption habits and align fiscal policies with public health objectives, following the Budget Speech 2025-2026 and the provisions outlined in the Finance Act 2025.
Scope and Implementation of the Excise Duty
Effective from 1 October 2025, a new excise duty of 12 cents per gram of sugar will be levied on both locally manufactured and imported chocolates and ice creams. This measure applies to all products classified under these categories that contain added sugar. The duty aims to incentivize manufacturers and importers to reduce sugar content in their products and to generate additional revenue for public health initiatives.
The duty calculation is straightforward: for each product, the amount payable is determined by multiplying the sugar content (in grams) by the rate of 12 cents. For example, a chocolate bar containing 20 grams of sugar would attract an excise duty of 2.40 rupees. This policy underscores the government's commitment to addressing non-communicable diseases linked to excessive sugar consumption.
Who Is Affected and How to Comply
This excise duty primarily targets businesses involved in the manufacturing and importation of chocolates and ice creams that are sweetened with sugar. All local manufacturers and importers must adhere to the new regulations by registering as Economic Operators dealing in Excisable Products. The registration process involves submitting a specific form, identified as MRA/CUS/TFCC/REG/EO06, available on the official website of the Mauritius Revenue Authority (www.mra.mu).
Furthermore, these businesses are required to apply for a Part I excise licence, designated for “Importer or manufacturer of sugar sweetened products.” The application process differs depending on the business type:
- Local manufacturers: Must submit their application via the National Electronic Licensing System (NELS), accessible at https://business.edbmauritius.org/wps/portal/business.
- Importers: Must complete and submit the official application form MRA/CUS/EX/FORM 7.
All relevant forms are available on the MRA website and should be submitted during working hours at the Excise Section of the Customs Department, located at the Custom House in Mer Rouge, Port Louis.
Existing Licence Holders and Record-Keeping Requirements
Businesses already holding licences as “Importer or Manufacturer of sugar sweetened products” are exempt from re-registration. However, they are required to comply with the new reporting obligations by submitting detailed documentation for each product.
Specifically, licensed manufacturers and registered importers must provide a bill of entry or entry declaration accompanied by supporting documents, including a certificate indicating the sugar content in grams per product. This information is crucial for calculating the correct excise duty and ensuring compliance with the legal framework established under the Excise Act.
Additional Information and Assistance
For further guidance or clarification regarding registration procedures, licensing, or the calculation of excise duty, businesses and stakeholders are encouraged to contact the MRA Customs Department’s Excise Section. The contact number is +230 202 0500, with extensions 7417, 7420, and 7424 available for specific inquiries.
This notice exemplifies Mauritius’s ongoing efforts to harmonize fiscal policies with public health objectives, encouraging industry stakeholders to adapt promptly to the new regulations and ensure compliance within the stipulated deadlines.
