English
FrançaisNon-Tariff Measure
- NTM classification
- C4: Import monitoring, surveillance and automatic licensing measures
- Date when the measure came into force
- 18 June 1994
- Publication where the measure is specified
- Government Notice No. 102 of 1994
- Regulation where the measure is specified
- Excise Regulations 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
- 99A. (1) For the purposes of section 25 (2) (d) of the Act, no excisable goods specified in the Twelfth Schedule shall, subject to paragraph (3), be manufactured in, or imported into, Mauritius unless the goods are affixed with an excise stamp.
(2) The excise stamp under paragraph (1) shall be affixed in the manner specified in Column 2 of the Twelfth Schedule corresponding to the excisable goods specified in Column 1 of that Schedule.
(4) Every excise stamp shall –
(a) be of such size and colour applicable to the type of excisable goods, as the Director-General may approve;
(b) have a printed ultraviolet background, making any falsification by mechanical or chemical means apparent to the eye;
(c) bear the words ― Mauritius Revenue Authority‖ and the logo thereof;
(d) bear the name of the printer or a mark by which the printer can be identified and a serial number by which it can be identified;
(e) include a reference that the printer has been approved by the Director-General. - Reference of the measure
- Article 90A
- Measure also domestic
- Yes
Products affected by the measure.
| Code | Product | Partial coverage | Partial coverage indication | Date in | Date out |
|---|---|---|---|---|---|
| 2208.90.29 | ---- Other | No | |||
| 2208.90.31 | ---- In bulk for bottling purposes | No | |||
| 2208.20.29 | ---- Other | No | |||
| 2208.20.90 | --- Other | No | |||
| 2208.30.10 | --- In bulk for bottling purposes: | No | |||
| 2208.30.90 | --- Other | No | |||
| 2208.40.10 | --- Agricultural rum | No | |||
| 2208.40.20 | --- Island recipe rum | No | |||
| 2208.40.90 | --- Other | No | |||
| 2208.50.20 | --- London gin | No | |||
| 2208.50.90 | --- Other | No | |||
| 2208.60.10 | --- Vodka produced from alcohol obtained by treating fermented mash of cereals or potato | No | |||
| 2208.60.90 | --- Other | No | |||
| 2208.70.00 | - Liqueurs and cordials | No | |||
| 2208.90.11 | ---- In bulk for bottling purposes | No | |||
| 2208.90.19 | ---- Other | No | |||
| 2208.90.21 | ---- In can | No | |||
| 2208.90.29 | ---- Other | No | |||
| 2208.90.31 | ---- In bulk for bottling purposes | No | |||
| 2208.90.39 | ---- Other | No | |||
| 2208.90.40 | --- Spirits obtained by redistilling alcohol obtained from molasses, sugar cane or its derivatives and by flavouring, sweetening, or further treating the redistilled alcohol | No | |||
| 2208.90.50 | --- Spirits obtained by compounding or flavouring alcohol obtained from molasses,sugar cane or its derivatives | No | |||
| 2208.90.60 | --- Admixed spirits | No | |||
| 2208.90.90 | --- Other | No | |||
| 2402.20.00 | - Cigarettes containing tobacco | No | |||
| 2402.90.90 | --- Other | No |
- Description
- Packet of cigarettes, and goods falling under Heading 2208 of an alcoholic strength of not less than 20 per cent and in containers holding 200ml and above (HS Codes included in the said schedule: 2208.2011
2208.2019
2208.2021
2208.2029
2208.209
2208.301
2208.309
2208.401
2208.402
2208.409
2208.501
2208.502
2208.509
2208.601
2208.609
2208.70
2208.9011
2208.9019
2208.9021
2208.9029
2208.9031
2208.9039
2208.904
2208.905
2208.906
2208.909
Countries/Regions affected by the measure.
| Inclusion/Exclusion | Country | Date in | Date out |
|---|---|---|---|
| Inclusion | Entire world |
- Description
- Entire world
