English
FrançaisNon-Tariff Measure
- NTM classification
- F73: Taxes and charges for sensitive product categories
- 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
- 3A CHARGE TO MID LEVY
(1) A MID levy shall be chargeable on the excisable goods specified in Part II of the First Schedule,where they are for home consumption.
3C. CO2 levy or CO2 rebate on motor cars
(1) Subject to this section, a CO2 levy shall be chargeable, or a CO2 rebate shall be granted, as the case may be, on the motor cars specified in Sub-Part A of Part III of the First Schedule when removed for home consumption.
(2) (a) Where the CO2 gramme per kilometre of a motor car exceeds the CO2 threshold, a CO2 levy shall be computed in accordance with the formula.
(b) The rate applicable in the formula shall correspond to the CO2 gramme per kilometre of the motor car as specified in Sub-Part C of Part III of the First Schedule.
(3) The CO2 levy computed under subsection (2) shall, in addition to the excise duty chargeable on the motor car, be chargeable on the motor car and shall be payable to the Director-General at the time specified in column 3 of Sub-Part A of Part III of the First Schedule. - Reference of the measure
- Articles 3(A)(1) and 3(C)
- Measure also domestic
- No
Products affected by the measure.
| Code | Product | Partial coverage | Partial coverage indication | Date in | Date out |
|---|---|---|---|---|---|
| 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 | |||
| 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. | No |
- Description
- 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; waste oils.
2711 Petroleum gases and other gaseous hydrocarbons.
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
Countries/Regions affected by the measure.
| Inclusion/Exclusion | Country | Date in | Date out |
|---|---|---|---|
| Inclusion | Entire world |
- Description
- Entire world
