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THE EXCISE ACT 2005 - 2006
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Mauritius News Service - Staff
 
By Mauritius News Service - Staff
Published on April 5, 2005
 

THE EXCISE ACT 2005 - 2006


BUDGET SPEECH 2005-2006


Regulations made by the Minister under section 57 of the Excise Act


Government Notice No. of 2005


1. These regulations may be cited as the Excise (Amendment of Schedule)
Regulations 2005. 2. In these regulations -


“Act” means the Excise Act;


"item" includes the entries corresponding to the item.


3. The First Schedule to the Act is amended -


(a) in PART I -


(b) in PART I A -



(i) by deleting item 6;


(ii) by inserting in their appropriate numerical order the items specified in
Part C of the Schedule to these regulations.



(c) in PART II -



(i) by deleting the items specified in Part D of the Schedule to these
regulations;


(ii) by inserting in their appropriate numerical order the items specified in
Part E of the Schedule to these regulations;



4. These regulations shall come into operation on 5 April 2005.



(i) by deleting the items specified in Part A of the Schedule to these
regulations;


(ii) by inserting in their appropriate numerical order the items specified in Part
B of the Schedule to these regulations;



Made by the Minister on 4 April 2005


SCHEDULE (regulation 3)


PART A

87.03, 8703.219, 8703.2291, 8703.2292, 8703.2299, 8703.2391, 8703.2392, 8703.2399, 8703.249,
8703.3191, 8703.3199,

8704.2191, 8704.2192,

8704.3199

 8703.321, 8703.3291, 8703.3292, 8703.3299, 8703.332, 8703.339, 87.04, 8704.2119,
8704.2193, 8704.2199, 8704.3119, 8704.3191, 8704.3192, 8704.3193, 8704.3194,

PART B
PART I - EXCISABLE GOODS IMPORTED INTO MAURITIUS
Heading

H.S. Code

 Excisable goods Statistical Taxable Rate of Date
No. Unit base excise

duty

 payable
87.03 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.

- Other vehicles, with

spark-ignition internal

combustion reciprocating

piston engine, excluding

vehicles specially

designed for travelling on

snow, golf cars and

similar vehicles,

ambulances and hearses:

-- Of a cylinder capacity

not exceeding 1,000 cc:

--- New:
8703.2112 ---- Quad bikes U Value at

0%

 At the time
importation the entry for

the goods is

validated in

accordance

with the

Customs
Act 1988.
8703.2119 ---- Other

--- Used:

 U

“

65%

“
8703.2192 ---- Quad bikes U

“

0%

"

Column 1

 		Column 2

Excisable goods

---- Other

 Column 3 Column 4

Statistical Taxable

Unit base

U Value at

importation

Column 5 Column 6

Rate of Date

excise payable

duty

65% At the time

the entry for

the goods is

validated in

accordance

with the

Customs

Act 1988.
Heading

No.

 H.S. Code

8703.2199
8703.2212 -- Of a cylinder capacity

exceeding 1,000 cc but

not exceeding 1,500 cc:

--- New:

---- Of a cylinder capacity

 U "

65% "
8703.2219 not exceeding 1,250 cc

---- Other

 U "

95% "
8703.2292 --- Used:

---- Of a cylinder capacity

 U "

65% "
8703.2299 not exceeding 1,250 cc

---- Other

 U "

95% "
8703.2312 --- Other:

-- Of a cylinder capacity

exceeding 1,500 cc but

not exceeding 3,000 cc:

--- New:

---- Of a cylinder capacity

 U "

95% "
8703.2313 not exceeding 1,600 cc

---- Of a cylinder capacity

 U "

135% "
8703.2319 exceeding 1,600 cc but

not exceeding 2,250 cc

---- Other

 U "

185% "
8703.2392 --- Used:

---- Of a cylinder capacity

 U "

95% "
8703.2393 not exceeding 1,600 cc

---- Of a cylinder capacity

 U "

135% "
8703.2399 exceeding 1,600 cc but

not exceeding 2,250 cc

---- Other

 U "

185% "

Column 1

 		Column 2

Excisable goods

-- Of a cylinder capacity

exceeding 3,000 cc:

--- New:

--- Other

Column 3 Column 4 Column 5 Column 6

Statistical Taxable Rate of Date

Unit base excise payable

duty

U Value at 185% At the time

importation the entry for

the goods is

validated in

accordance

with the

Customs

Act.
Heading

No.

 H.S. Code

8703.2419
8703.2499 --- Used:

--- Other

 U “ 185% “
- Other vehicles, with

compression-ignition

internal combustion

piston engine (diesel or

semi-diesel), excluding

vehicles specially

designed for travelling

on snow, golf cars and

similar vehicles,

ambulances and

hearses:

-- Of a cylinder capacity

not exceeding 1,500 cc:
8703.3192 --- New:

---- Of a cylinder capacity

 U " 65% "
8703.3199 not exceeding 1,250 cc

---- Other

 U " 95% "
8703.3192 --- Used:

---- Of a cylinder capacity

 U " 65% "
8703.3199 not exceeding 1,250 cc

---- Other

 U " 95% "

Column 1

 		Column 2

Excisable goods

Column 3 Column 4 Column 5 Column 6

Statistical Taxable Rate of Date

Unit base excise payable

duty
Heading

No.

 H.S. Code
-- Of a cylinder capacity

exceeding 1,500 cc but

not exceeding 2,500

cc:
8703.3212 --- New:

---- Of a cylinder capacity

 U " 95% "
8703.3213 not exceeding 1,600 cc

---- Of a cylinder capacity

 U " 135% "
8703.3219 exceeding 1,600 cc but

not exceeding 2,250 cc

---- Other

 U " 185% "
8703.3292 --- Used:

---- Of a cylinder capacity

 U " 95% "
8703.3293 not exceeding 1,600 cc

---- Of a cylinder capacity

 U " 135% "
8703.3299 exceeding 1,600 cc but

not exceeding 2,250 cc

---- Other

 U " 185% "
8703.3319 -- Of a cylinder capacity

exceeding 2,500 cc:

--- New:

---- Other

 U " 185% "
8703.3399 --- Used:

---- Other

 U " 185% "

Column 1

 		Column 2 Column 3 Column 4 Column 5 Column 6
Heading

H.S. Code

 Excisable goods Statistical Taxable Rate of Date
No. Unit base excise

duty

 payable
87.04 Motor vehicles for the

transport of goods.

- Other, with

compression-ignition

internal combustion

piston engine (diesel or

semi-diesel), excluding

dumpers, trucks of pick

up type, and lorries, and

their chassis fitted with

engines and cabins only:

-- g.v.w. not exceeding 5

tonnes

--- Trucks of pick-up type

with single or double

space cabin
8704.2112 ---- New, with double U Value at 40% At the time
space cabin importation the entry for

the goods is

validated in

accordance

with the

Customs
Act 1988.
8704.2114 ---- Used, with double

space cabin

--- Motor vans, new:

 U

"

 40%

"
8704.2132 ---- Other, of a cylinder

capacity not exceeding

 U

"

 65%

"
1,250 cc

Column 1

Column 2 Column 3 Column 4 Column 5 Column 6

Excisable goods Statistical Taxable Rate of Date

Unit base excise payable

duty

---- Other, of a cylinder U Value at 95% At the time

capacity exceeding 1,250 importation the entry for

cc but not exceeding the goods is

1600 cc validated in

accordance

with the

Customs

Act 1988.
Heading

No.

 H.S. Code

8704.2133
8704.2134 ---- Other, of a cylinder U " 135% "
capacity exceeding 1600

cc but not exceeding

2,250 cc
8704.2135 ---- Other, of a cylinder U " 185% "
8704.2142 capacity exceeding 2,250

cc

--- Motor vans, used:

---- Other, of a cylinder U " 65% "
capacity not exceeding

1,250 cc
8704.2143 ---- Other, of a cylinder U " 95% "
capacity exceeding 1,250

cc but not exceeding

1600 cc
8704.2144 ---- Other, of a cylinder U " 135% "
capacity exceeding 1600

cc but not exceeding

2,250 cc
8704.2145 ---- Other, of a cylinder U " 185% "
8704.3112 capacity exceeding 2,250

cc

- Other, with spark­

ignition internal

combustion piston

engine, excluding

dumpers, trucks of pick

up type, and lorries, and

their chassis fitted with

engines and cabins only:

-- g.v.w. not exceeding 5

tonnes:

--- Trucks of pick-up type

with single or double

space cabin

---- New, with double U " 40% "
space cabin

Column 1

 		Column 2

Excisable goods

---- Used, with double

space cabin

Column 3 Column 4 Column 5 Column 6

Statistical Taxable Rate of Date

Unit base excise payable

duty

U Value at 40% At the time

importation the entry for

the goods is

validated in

accordance

with the

Customs

Act 1988.
Heading

No.

 H.S. Code

8704.3114
8704.3132 --- Motor vans, new:

---- Other, of a cylinder

 U " 65% "
capacity not exceeding

1,250 cc
8704.3133 ---- Other, of a cylinder U " 95% "
capacity exceeding 1,250

cc but not exceeding

1600 cc
8704.3134 ---- Other, of a cylinder U " 135% "
capacity exceeding 1600

cc but not exceeding

2,250 cc
8704.3135 ---- Other, of a cylinder U " 185% "
8704.3142 capacity exceeding 2,250

cc

--- Motor vans, used:

---- Other, of a cylinder

 U " 65% "
capacity not exceeding

1,250 cc
8704.3143 ---- Other, of a cylinder U " 95% "
capacity exceeding 1,250

cc but not exceeding

1600 cc
8704.3144 ---- Other, of a cylinder U " 135% "
capacity exceeding 1600

cc but not exceeding

2,250 cc
8704.3145 ---- Other, of a cylinder U " 185% "
capacity exceeding 2,250

cc

PART C

PART IA – CONCESSIONS ON EXCISABLE GOODS IMPORTED INTO MAURITIUS
Item

No.

6.

7.

Bodies, organisa -

tions or persons

Any person

 Description of goods

Motor vehicle (other than motor car,

vehicle, “jeep-type” motor vehicle or

derived from motor car) when proved

satisfaction of the Comptroller to be

transport of persons or for the transport

persons and goods.

Goods falling under headings 22.08, when

to the satisfaction of the Comptroller, to

input in the production and processing

goods.

Rate of excise

duty

sports utility 40 per cent.

station wagon

to the

used for the

Distiller-Bottler and

any manufacturer

licensed under the

Excise Act

of both

proved

be used as

of excisable

 0 per cent

PART D
87.03, 8703.2391, 8703.2392, 8703.3291,

8703.3292, 87.04,

 8704.2192, 8704.2193, 8704.3192, 8704.3193
Heading

PART E
Column 1

H.S. Code

PART II - EXCISABLE GOODS MANUFACTURED IN MAURITIUS

 Column 5

Date payable
Column 2

Excisable goods

 		Column 3

Taxable

 Column 4

Rate of
No. base excise duty
87.03

Motor cars and other motor

8703.2391

 vehicles principally designed

for the transport of persons

(other than those of heading

No. 87.02), including station

wagons and racing cars.

- Other vehicles, with spark­

ignition internal combustion

reciprocating piston engine,

excluding vehicles specially

designed for travelling on

snow, golf cars and similar

vehicles, ambulances and

hearses:

-- Of a cylinder capacity

exceeding 1,500 cc but not

exceeding 3,000 cc:

--- Other:

---- Of a cylinder capacity not

 ad valorem

95%

 		At time of
exceeding 1,600 cc

removal from
8703.2392 ---- Of a cylinder capacity ad valorem

factory

135% "
8703.3291 exceeding 1,600 cc but not

exceeding 2,250 cc

- Other vehicles, with

compression-ignition internal

combustion piston engine

(diesel or semi-diesel),

excluding vehicles specially

designed for travelling on

snow, golf cars and similar

vehicles, ambulances and

hearses:

-- Of a cylinder capacity

exceeding 1,500 cc but not

exceeding 2,500 cc:

--- Other:

---- Of a cylinder capacity not

 ad valorem 95% "
8703.3292 exceeding 1,600 cc

---- Of a cylinder capacity

 ad valorem 135% "
exceeding 1,600 cc but not

exceeding 2,250 cc

87.04

8704.2192 Motor vehicles for the transport

of goods.

- Other, with compression­

ignition internal combustion

piston engine (diesel or semi­

diesel), excluding dumpers,

trucks of pick up type, lorries

and vans, and their chassis

fitted with engines and cabins

only:

-- g.v.w. not exceeding 5

tonnes:

--- Other:

---- Of a cylinder capacity

 ad valorem 95% At time of
exceeding 1,250 cc but not removal from
exceeding 1,600 cc factory
8704.2193 ---- Of a cylinder capacity ad valorem 135%

"
8704.3192 exceeding 1,600 cc but not

exceeding 2,000 cc

- Other, with spark-ignition

internal combustion piston

engine, excluding dumpers,

trucks of pick up type, lorries

and vans, and their chassis

fitted with engines and cabins

only:

--- Other:

---- Of a cylinder capacity

 ad valorem

95%

"
8704.3193 exceeding 1,250 cc but not

exceeding 1,600 cc

---- Of a cylinder capacity

 ad valorem 135%

"
exceeding 1,600 cc but not

exceeding 2,000 cc