Official Notice on Excise Duty Imposed on Sugar Content in Sugar-Sweetened Products in Mauritius
This official communication from the Mauritius Revenue Authority (MRA), dated 8 February 2022, provides detailed information regarding the implementation of a new excise duty targeting sugar content in sugar-sweetened products. The notice aims to inform importers and local manufacturers about the upcoming measures, registration requirements, exemptions, and procedural steps necessary for compliance.
Context and Scope of the Measure
The Mauritius government, through the MRA, has introduced an excise duty of 6 cents per gram of sugar on non-staple sugar-sweetened products. This initiative is part of the broader public health strategy to address concerns related to sugar consumption and its associated health risks, such as obesity and diabetes. The duty is set to come into effect on 1 July 2022, following previous communications issued in October 2020 and March 2021, which laid the groundwork for this legislative change.
The scope of this duty encompasses a specific list of products classified under particular HS (Harmonized System) codes, accessible via the MRA website. The measure applies to imported goods and locally manufactured products that fall within the designated categories.
Who Is Affected by This Notice?
This notice primarily concerns:
- Importers of sugar-sweetened products that are classified as non-staple foods under the relevant HS codes.
- Local manufacturers producing sugar-sweetened food items falling within the same classification.
It is important to note that certain products are exempt from this excise duty, including:
- Products with a sugar content of up to 4 grams per 100 grams or per 100 millilitres.
- Fruit purées intended for infants.
Key Points and Implementation Requirements
Registration and Licensing
All importers and local producers of non-staple sugar-sweetened products must register with the MRA Customs to facilitate the proper collection of excise duties. This involves:
- Completing and submitting the registration form MRA/CUS/TFCC/REG/EO06 as an Economic Operator dealing in Excisable Products.
- Applying for a Part I excise license as an “Importer or manufacturer of sugar-sweetened products” by submitting the form MRA/CUS/EX/Form 7.
Both forms are available for download on the official MRA website and should be submitted to the Customs Department at the Customs House, Mer Rouge, Port Louis, by the deadline of 31 May 2022. This ensures a smooth transition and compliance with the new tax regime.
Existing License Holders
Current license holders for importing or manufacturing sugar-sweetened products are exempt from the registration and licensing procedures outlined above, provided they maintain their existing licenses and meet all regulatory requirements.
Procedural Details for Licensed Entities
Licensed importers and manufacturers must submit a bill of entry for each product, accompanied by relevant documentation certifying the sugar content. This process ensures accurate calculation of the applicable excise duty based on the sugar level in each product.
Additional Support and Clarifications
The MRA has scheduled working sessions with licensed operators to clarify implementation procedures and address any concerns. For further assistance or inquiries regarding registration, licensing, or compliance, stakeholders are encouraged to contact the MRA Customs Excise Section at the provided contact number.
References and Further Information
All relevant forms, including the registration and licensing applications, are accessible on the official Mauritius Revenue Authority website at www.mra.mu. Stakeholders are advised to review the detailed list of affected products and HS codes available online to ensure accurate compliance.
This measure reflects Mauritius’s commitment to public health through fiscal policy, aligning taxation with health promotion objectives. All affected parties are urged to adhere to the stipulated deadlines and procedures to facilitate the effective implementation of this excise duty.
