Non-Tariff Measure

NTM classification
F72: Excise taxes 
Date when the measure came into force
17 June 1994 
Publication where the measure is specified
Excise Act of 1994 
Regulation where the measure is specified
Excise Act of 1994 
Country/Region applying the measure
Mauritius 
The rationale of the measure
No specific objective stated 
Coded list of objectives
X: For purposes n.e.s. 
Description of the measure
3 Charge to excise duty
(1) Subject to this Act, an excise duty shall be chargeable on excisable goods.
(2) The excise duty shall –
(a) be computed by reference to the taxable base of the goods at the rate corresponding to those goods as specified in the First Schedule; and
(b) be payable to the Director-General at the time specified in the Schedule. 
Reference of the measure
Article 3 
Measure also domestic
No 

Products affected by the measure.

Code Product Partial coverage Partial coverage indication Date in Date out
1604.31.00 -- Caviar No    
1604.32.00 -- Caviar substitiutes No    
1702.11.10 --- Syrup No    
1702.19.10 --- Syrup No    
1702.20.10 --- Syrup No    
1702.30.10 --- Syrup No    
1702.40.10 --- Syrup No    
1702.50.10 --- Syrup No    
1702.60.10 --- Syrup No    
1702.90.10 --- Syrup No    
2106.90.60 --- Syrup No    
2106.90.70 --- Concentrate for dilution into ready to drink beverages No    
2201.10.11 ---- In plastic bottles No    
2201.10.21 ---- In plastic bottles No    
2201.90.10 --- In plastic bottles No    
2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. No    
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. No    
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. No    
2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: No    
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. No    
2401 Unmanufactured tobacco; tobacco refuse. No    
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. No    
2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences. No    
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. No    
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic cons No    
2711 Petroleum gases and other gaseous hydrocarbons. No    
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. No    
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. No    
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. No    
8407 Spark-ignition reciprocating or rotary internal combustion piston engines. No    
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). No    
8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. No    
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting No    
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. No    
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; ele No    
8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. No    
8704 Motor vehicles for the transport of goods. No    
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. No    
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes. No    
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. No    
8422 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; No    
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. Yes Excluding ambulances and hearses    
8706 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05: No    
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. No    
9019.10.10 --- AQUASPA hydromassage apparatus No    
9019.10.20 --- Hydro therapy spas No    
9019.10.30 --- Hydrotherapy pool No    
9019.10.40 --- Whirlpools, being massage baths equipped with massage tubes No    
Description
1604.31 - Caviar and caviar substitutes : Caviar
1604.32 - Caviar substitutes
1702.111 --- Syrup
1702.191 ---Syrup
1702.201 ---Syrup
1702.301 ---Syrup
1702.401 ---Syrup
1702.501 ---Syrup
1702.601 ---Syrup
1702.901 –Syrup
2106.906 Syrup
2106.907 --- Concentrate for dilution into ready to drink beverages
2201.1011 ---- In plastic bottles
2201.1021 ---- In plastic bottles
2201.901 --- In plastic bottles
2202.101 --- In plastic bottles
2202.102 --- In can
2202.109 --- Other
2202.901 --- Soya milk
2202.903 --- Fruit drinks
2202.909 --- Other
2203.0011 --- In can
2203.0019 --- In can
2203.0091--- In can
2203.0099--- Other
2204.101--- Champagne
2204.109--- Other
2204.211 Fortified wine
2204.212 --- In can not exceeding 330 ml
2204.219 --- Other
2204.291 --- In bulk for bottling purposes
2204.292 Fortified wine
2204.293 --- Grape must with fermentation prevented or arrested by the addition of alcohol
2204.299 Other
2205.109 Other
2205.901 --- In bulk for bottling purposes
2205.909 --- Other
2206.001 Fruit wine
2206.002 Fortified fruit wine
2206.003 Shandy
2206.0041 ---- Of an alcoholic strength not exceeding 9 degrees, in can
2206.0042 ---- Other, of an alcoholic strength not exceeding 9 degrees, in can
2206.0043 ---- Of an alcoholic strength exceeding 9 degrees, in can
2206.0049 other
2206.0051 ---- In can
2206.0059 ---- Other
2206.0061 ---- Made wine
2206.0062 ---- Fortified made wine
2206.0071 Island wine
2206.0072 Fortified island wine
2206.0081 ---- Admixed wine
2206.0082 ---- Fortified admixed wine
2206.0091 ---- In can
2206.0099 ---- Other
2208.2011 ---- In bulk for bottling purposes
2208.2019 ---- Other
2208.2021 ---- In bulk for bottling purposes
2208.2029 ---- Other
2208.209 --- Other
2208.301 --- In bulk for bottling purposes
2208.309 --- Other
2208.401 --- Agricultural rum
2208.402 --- Island recipe rum
2208.409 --- Other
2208.501 --- Distilled gin
2208.502 --- London gin
2208.509 --- Other
2208.601 --- Vodka produced from alcohol obtained by treating fermented mash of cereals or potato
2208.609 --- Other
2208.70 - Liqueurs and cordials
2208.9011 ---- In bulk for bottling purposes
2208.9019 ---- Other
--- Spirit cooler:
2401 Unmanufactured tobacco; tobacco refuse
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
- Cigars, cheroots, cigarillos containing tobacco:
2403 Other manufactured tobacco and manufactured tobacco substitutes;
"homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations;
2711 Petroleum gases and other gaseous hydrocarbons.
3604 Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles.
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
8407 Spark-ignition reciprocating or rotary internal combustion piston engines.
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).
8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons;

8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra violet or infra-red lamps; arc-lamps.
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars.
8704 Motor vehicles for the transport of goods.
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. 

Countries/Regions affected by the measure.

Inclusion/Exclusion Country Date in Date out
Inclusion Entire world    
Description
Entire world