Overview of Liquor Licence Renewal in Mauritius for 2011
This official notice from the Mauritius Revenue Authority (MRA), dated 30 December 2010, provides essential guidance for licensees regarding the renewal process and associated fees for Part I and Part II liquor licences for the fiscal year 2011. The document aims to ensure that all holders of liquor licences are informed of the procedures, locations, and financial obligations necessary to maintain their licences in compliance with the relevant legal framework.
Scope and Purpose of the Notice
The primary objective of this circular is to communicate the renewal procedures for liquor licences issued under the authority of the MRA for the upcoming year. It clarifies the locations designated for the renewal process, specifies the applicable fees, and emphasizes the importance of timely renewal to avoid legal or operational disruptions. This notice is part of the ongoing efforts by the Mauritian authorities to streamline licensing procedures and promote compliance through digital and physical channels.
Who is Affected by this Notice?
This circular directly addresses all licensees holding Part I and Part II liquor licences. These include entities involved in manufacturing, wholesale, retail, and hospitality services related to alcoholic beverages. Specifically, licensees such as breweries, distilleries, wine producers, retailers (including hotels, restaurants, nightclubs, casinos, and private clubs), and other commercial operators engaged in the sale or production of alcohol are required to adhere to the renewal instructions outlined herein.
Renewal Procedures and Locations
Part I Licences
Renewals for Part I licences are to be processed at the New Customs House located in Mer Rouge. The circular indicates that the renewal process for these licences will commence from 4 January 2011. Licensees are advised to visit the designated location within the specified period to complete their renewal formalities.
Part II Licences
Part II licence renewals are to be conducted at the MRA Cash Office situated in Ehram Court, Mgr Gonin Street, Port Louis. The notice emphasizes the importance of renewing these licences at the specified location to ensure continued legal operation for the year 2011.
Licence Fees for 2011
The circular provides a detailed fee schedule, distinguishing between Part I and Part II licences, with fees expressed in Mauritian Rupees (Rs). The fees vary significantly based on the type of licence and the scope of operation:
Part I Licences
| Type of Licence | Fee (Rs.) |
|---|---|
| Bottler of liquor | 3,000 |
| Brewer | 20,000 |
| Dealer in liquor and alcoholic products (Wholesale) | 6,000 |
| Distiller-bottler | 120,000 |
| Manufacturer of alcoholic products | 120,000 |
| Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified island wine, fortified fruit wine, and vinegar | 12,000 |
| Manufacturer of island recipe rum | 12,000 |
| Manufacturer of wine, fortified wine, and vinegar | 12,000 |
| Manufacturer of spirit cooler | 20,000 |
| Shipchandler - Liquor and alcoholic products | 2,000 |
Part II Licences
| Type of Licence | Fee (Rs.) |
|---|---|
| Retailer of liquor and alcoholic products – Off premises | 4,000 |
| Retailer of liquor and alcoholic products – On & Off premises | 5,000 |
| Retailer of beer and alcoholic beverages | 1,000 |
| Retailer of liquor – Hotel & Guest House | 2,000 |
| Retailer of liquor and alcoholic products – Restaurant | 4,000 |
| Retailer of liquor – Private club | 2,000 |
| Retailer of liquor – Night Club | 4,000 |
| Retailer of liquor and alcoholic products – Casino or Gaming House | 6,000 |
Legal and Administrative References
Licensees are advised to ensure that their renewal applications are submitted in accordance with the procedures outlined by the Mauritius Revenue Authority. The process is supported by the Mauritian legal framework, including the provisions of the PSC Act 1955 and relevant regulations under the Mauritius Revenue Authority’s jurisdiction. The circular underscores the importance of timely renewal to maintain legal compliance and avoid penalties or suspension of licences.
Contact and Further Information
For any inquiries related to the renewal process or clarification of the procedures, licensees may contact the MRA via the following channels:
- Telephone: 2076000
- Fax: 2118099
- Email: headoffice@mra.mu
It is recommended that licensees consult the official MRA website or their local tax offices for updates on the renewal process, especially with the increasing emphasis on digital services and e-filing options available through the government portals.
Conclusion
The Mauritius Revenue Authority’s circular on liquor licence renewal for 2011 provides a clear framework for licensees to comply with legal requirements. By adhering to the specified locations, deadlines, and fee schedules, licensees can ensure the continuity of their operations and avoid administrative sanctions. As Mauritius continues to promote digital transformation, licensees are encouraged to utilize the available online services for a more efficient renewal process.
