English
FrançaisNon-Tariff Measure
- NTM classification
- F64: Stamp tax
- 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
- 99C. (1) Every manufacturer or importer of excisable goods specified in the Twelfth Schedule shall, not later than 60 days prior to the manufacture or importation of those excisable goods, apply to the Director-General, in such form and manner as the Director-General may determine, for the purchase of excise stamps.
(2) Where an application under paragraph (1) is approved by the Director-General, the manufacturer or importer shall pay to the Director-General, in respect of every excise stamp, the fee specified in Column 3 of the Twelfth Schedule corresponding to the excisable goods specified in Column 1 of that Schedule, within such period as may be specified in the letter of approval.
(3) The Director-General shall, at the time of payment of the fee under paragraph (2), issue to the manufacturer or importer, as the case may be, the excise stamps referred to in the letter of approval for compliance with regulation 99A. - Reference of the measure
- Article 99C
- Measure also domestic
- Yes
Products affected by the measure.
| Code | Product | Partial coverage | Partial coverage indication | Date in | Date out |
|---|---|---|---|---|---|
| 2402.20.00 | - Cigarettes containing tobacco | Yes | Packets of cigarettes | ||
| 2402.90.90 | --- Other | Yes | Packets of cigarettes | ||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. | Yes | Of an alcoholic strength of not less than 20 per cent and in containers holding 200ml and above | ||
| 2402.20.00 | - Cigarettes containing tobacco | No | |||
| 2402.90.90 | --- Other | No |
- Description
- Packet of cigarettes, and "goods falling under Heading 2208" and "of an alcoholic strength of not less than 20 per cent and in containers holding 200ml and above" which includes HS Codes: 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 and 2208.909.
Countries/Regions affected by the measure.
| Inclusion/Exclusion | Country | Date in | Date out |
|---|---|---|---|
| Inclusion | Entire world |
- Description
- Entire world
