PART 1 A

CONCESSIONS ON EXCISABLE GOODS

IMPORTED INTO OR MANUFACTURED IN MAURITIUS
(Amended GN 121-2011 w.e.f. 23.03.11)

Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE

No. DUTY

1. Taxi-owner-driver Motor car proved to the satisfaction of the Director General to have 20 per cent of the
been imported by or on behalf of, or to have been purchased from a rate applicable to the
(Amended Gn 26-2007 W.E.F 14.02.07)
licensed dealer in motor vehicle by an owner-driver for use as taxi on motor car or 15%
an undertaking given by the owner-driver that it shall not be sold to any whichever is higher.
person or otherwise disposed of, without approval of the Director
General and of the National Transport Authority.
The concession –
(a) shall be granted not more than once in every 4 years except where
the Director General is satisfied that the motor car is accidented
and is a total loss; and
(b) may be extended to the heirs of a deceased owner-driver provided
that the heirs are holders of a public service vehicle (taxi) licence

2. Any Tour Operator or Car hire company registered at Limousine type motor car of an engine capacity of 2,250 cc or more, 20 per cent of the
the Tourism Authority provided that the motor car is to be used exclusively for the transport of rate applicable to the
tourists. motor car
(Amended GN 26-2007 W.E.F 14.02.07)
(Amended by GN 10-2009 w.e.f. 01.01.09)
(Amended by GN 150-2009 w.e.f. 19.11.09)
Item BODIES, ORGANISATIONS OR PERSONS
No.
3. Any returning citizen of Mauritius
(Amended gn 125-2007 w.e.f. 06.09.07)
(amended gn 106 - 2008 w.e.f. 01.07.08)
DESCRIPTION OF GOODS RATE OF EXCISE
DUTY
(Deleted by GN 188-2011 w.e.f. 05.11.11)
Extract from GN188 of 2011 is hereunder reproduced
4. Notwithstanding regulation 3 (a), the provision of the item 2 shall
continue to apply to a limousine type motor car of an engine
capacity of 2,250 cc or more in respect of which an order has been
placed by a tour operator or car-hire company, provided that –
(a) The National Transport Authority and Tourism Authority, as
defined in the Road Traffic Act and Tourism Authority Act
respectively, have given their written approval for the
importation of such motor car and the order has been
confirmed in writing by a dealer in motor vehicles, before the
coming into regulation of this regulation; and
(b) The motor car is cleared from Customs before 5 April 2012
4A. Notwithstanding regulation 3 (a), the provision of the item 2
referred to in that regulation shall continue to apply to a limousine
type motor car in the case of a transfer of ownership from one tour
operator to another, provided the duty exemption on that motorcar
in favour of the transferor was granted before 5 November 2011.
(1) One motor vehicle or motorcycle proved to have been imported by 15 per cent.
the returning citizen of Mauritius who is coming back to settle
permanently in Mauritius, provided that the conditions specified in
paragraph (2) are satisfied.
(2) The conditions shall be -
(a) he shall make a written declaration in a form approved by the
Director-General that -
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
(i) he is a citizen of Mauritius;
(ii) he has been residing outside Mauritius for a period of at
least 5 years immediately preceding the date of his return
to Mauritius; and
(iii) he has been working outside Mauritius for the period
referred to in subparagraph (ii); or
(iv) during the 10 years preceding the date of his return to
Mauritius he has stayed or worked in Mauritius for not
more than 3 years in the aggregate; or
(v) he has ceased working having reached retirement age;
(b) he shall submit documentary evidence
(i) in support of his declaration under paragraph (a)(ii) to
(iv); and
(ii) that he has purchased the motor vehicle or motorcycle
outside Mauritius prior to the date of his return to
Mauritius;
(c) the motor vehicle or motorcycle is shipped to Mauritius in his
name within 180 days of the date of his return to Mauritius.
(3) Where the motor vehicle or motorcycle is registered in the name
of a spouse who is not a citizen of Mauritius, the concession shall
be granted provided the conditions of paragraph (2) are satisfied
and the spouse is accompanying the citizen of Mauritius to settle
in Mauritius.
(4) Where a returning citizen, who has been temporarily resident and
is working in Mauritius, decides to remain permanently in
Mauritius, he may make an application to the Director-General for
concession under this item, provided that the application is
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
received within 3 years from his date of temporary return.
(5) Where a returning citizen makes an application under paragraph
(4), the date of his return to Mauritius for good shall be deemed to
be the date of his application.
(6) The returning citizen referred to in paragraph (4) shall be granted
the concession provided the conditions of paragraph (2) are
satisfied.
(7) Where a returning citizen has not brought a motor vehicle or
motorcycle, he may benefit from the concession on a motor
vehicle or motorcycle purchased in Mauritius provided that –
(a) he satisfies the condition at paragraph (2)(a) and (b)(i); and
(b) the motor vehicle or motorcycle is removed from a bonded
warehouse and cleared within 180 days of the date of his
return.
(8) Where a person has been granted excise duty concession on a
motor vehicle or motorcycle under paragraph (1), (3), (6) or (7) of
this item or custom duty concession under item A 62 of Part IIA
of the First Schedule to the Customs Tariff Act, no other excise
duty concession under this item shall be allowed to his spouse or
to any of his dependent children.
(9) Where a person has been granted concession on a motor vehicle or
motorcycle under paragraph (1), (3), (6) or (7), he shall -
(a) for a period of 4 years, submit to the Director-General, not
later than one month immediately following a period of 12
months from the date of importation of the motor vehicle or
motorcycle, evidence that he is still residing in Mauritius;
(b) be liable to pay the full amount of the excise duty and value
added tax, representing the concession granted, plus a penalty
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
of 10 per cent thereon where –
(i) he sells, pledges or otherwise disposes of the motor vehicle
or motorcycle within 4 years of the date of its importation;
(ii) he fails to submit the evidence referred to in paragraph (a).
(10) Where the returning citizen dies within a period of 4 years of
the date of the importation of the motor vehicle or motorcycle,
no excise duty and value added tax representing the concession
granted shall be payable on the motor vehicle or motorcycle,
provided the motor vehicle or motorcycle is not sold, pledged
or disposed within that period.

4 Employees of the Civil Service, a parastatal

organisation and a statutory body approved by
the Minister, a local authority or a private
secondary school, who have opted for the
revised salary and conditions of service
prescribed in the Report of the Pay Research
Bureau 2008 on Review of Pay and Grading
Structures and Conditions of Service in the
Public Sector and as set out hereunder:-

(a) Employees who are in the grades specified in (a) A motor car (not more than 4 years old) with an engine 30% of the rate
Annex II of Volume I of the Report as capacity of not more than 1,400 cc. applicable to the
subsequently amended in the Errors, motor car or the
This concession shall be granted not more than once in every 7
Omissions and Clarifications Report and who difference in excise
years and up to a maximum of 4 times, except where the
have not opted for the monthly car allowance duty between the
Director-General is satisfied that the motor car or motor vehicle
in lieu of duty remission duty payable on
is accidented and is a total loss
the motor car and
Rs 100,000,
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
Or whichever is the
lower.

(b) A motor car (not more than 4 years old) with an engine 15% of the rate
capacity of not more than 1,400 cc. applicable to the
motor car or the
This concession shall be granted not more than once in every 8
difference in excise
years and up to a maximum of 4 times, except where the
duty between the
Director-General is satisfied that the motor car or motor vehicle
duty payable on
is accidented and is a total loss
the motor car and
Or Rs 100,000,
whichever is the
lower.

(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,400 cc.
This concession shall be granted not more than once in every 9
years and up to a maximum of 4 times, except where the
Director-General is satisfied that the motor car or motor vehicle
is accidented and is a total loss

The exemption under paragraphs (b) and (c) shall also be

applicable provided that-
(i) the employee has benefitted from an exemption of duty
on the purchase of a motor car on or before 30 June
2001, and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to
have been purchased on 30 June 2001
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

(b) Employees as at paragraph (a) performing A double cab pick up vehicle. 0%

field work and who have to travel regularly on
This concession shall be granted not more than once in every 7
sloppy, rocky and uneven roads to work on
years and up to a maximum of 4 times, except where the
site not accessible to cars, as may be
Director-General is satisfied that the motor car or motor vehicle
approved by their Supervising Officers.
is accidented and is a total loss.

(c) Assistant Lecturers/Lecturers of the Mahatma A motor car (not more than 4 years old) with an engine capacity 30% of the rate
Gandhi Institute, the Mauritius Institute of of not more than 1,400 cc. applicable to the
Education,the Mauritius College of the Air, the motor car or the
Rabindranath Tagore Institute or the Technical difference in excise
School Management Trust fund drawing a This concession shall be granted once only duty between the
monthly basic salary of not less than Rs duty payable on
29,000 the motor car and
Rs 100,000,
whichever is the
lower.

(d) Lecturers of the University of Mauritius or of A motor car (not more than 4 years old) with an engine capacity 30% of the rate
the University of Technology Mauritius drawing of not more than 1,400 cc. applicable to the
a monthly salary of not less than Rs 29,000 motor car or the
This concession shall be granted once only
difference in excise
duty between the
duty payable on
the motor car and
Rs 100,000,
whichever is the
lower.

(e) Officers who have never benefitted from duty A motor car (not more than 4 years old) with an engine capacity 30% of the rate
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
remission on the purchase of a car and who– of not more than 1,400 cc. applicable to the
motor car or the
(i) draw a monthly salary of Rs 31,250 and up This concession shall be granted once only.
difference in excise
to Rs 40,000;
duty between the
(ii) are 50 years old or more; and duty payable on
(iii) reckon not less than 22 years of service. the motor car and
Rs 100,000,
whichever is the
lower.

(f) Officers who have not benefitted from duty A motor car (not more than 4 years old) with an engine capacity 30%` of the rate
remission for the purchase of a car and - of not more than 1,400 cc. applicable to the
motor car or the
(i) are less than 50 years of age; and This concession under this paragraph shall be granted once
difference in excise
only.
(ii) draw a monthly basic salary of Rs 40,000, duty between the
or in receipt of a monthly basic salary of Rs duty payable on
41,250 and up to Rs 43,750, serving in the the motor car and
pubic service or private secondary schools Rs 100,000,
up to 30 June 2009 or 31 December 2009 whichever is the
respectively, subject to the condition lower
specified in paragraph 10.54 of the 2008
PRB Report (Vol I) or draw a monthly basic
salary OF Rs 30,000 and up to Rs 40,000
in a salary scale, the maximum of which is
not less than Rs 45,000.

(g) Officers who by virtue of their posting are A motor car (not more than 4 years old) with an engine capacity The difference in
required to perform extensive official travelling of not more than 1,400 cc excise duty
on a regular basis and who satisfy the criteria between the duty
evolved by the Committee referred to in payable on the
paragraph 18.2.28 of the 2008 Report (Volume motor car and
I) of the Pay Research Bureau Rs 100,000
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

(h) Advisers/Officers on contract who are not A motor car (not more than 4 years old) with an engine capacity The difference in
eligible for a duty free car but who are required of not more than 1,400 cc excise duty
to perform extensive field duties and who between the duty
satisfy the criteria evolved by the Committee payable on the
referred to in paragraph 18.2.28 of the 2008 motor car and
Report (Volume I) of the Pay Research Bureau (Amended GN 122 - 2009 w.e.f 01.07.09) Rs 100,000
and who have not opted for the monthly car
allowance

5 Employees (including those employed on

contract) of the Civil Service, a parastatal
organisation and a statutory body, a local
authority or a private secondary school who have
opted for the revised salary and conditions of
service specified in the Report of the Pay
Research Bureau 2008 on Review of Pay and
Grading Structures and Conditions of Service in
the Public Sector and as set out hereunder:-

(a) Officers other than advisers and officers
employed on contract in an executive capacity
drawing a monthly basic salary of
Rs 66,000 or more but not qualifying for a car
put at their disposal by Government or a
Parastatal Body or a Statutory Body or a Local
Authority for their official travelling and for
private use and who have not opted for the
monthly car allowance in lieu of duty remission
(a) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,850 cc.
This exemption shall be granted not more than once in every 5
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or
(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 2,050 cc.
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
This exemption shall be granted not more than once in every 6
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or

(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 2,250 cc.
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
(i) the employee has benefitted from an exemption of duty on
the purchase of a motor car on or before 30 June 2003;
and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2003 shall be deemed to have
been purchased on 30 June 2003

(b) Senior Advisers employed in an advisory A motor car (not more than 4 years old) with an engine capacity 0%
capacity at a level corresponding to a Chief of not more than 1,850 cc
Technical Officer of a large Ministry or Chief
Executive of a major public sector institution
and who have not opted for the monthly car
allowance in lieu of duty remission

(c) Officers drawing a monthly salary of Rs 62,000 (a) A motor car (not more than 4 years old) with an engine 0%
but less than Rs 66,000 or drawing a monthly capacity of not more than 1,601 cc.
salary in a scale the maximum of which is not
This exemption shall be granted not more than once in every 5
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
less than Rs 62,000 and who have not opted years, except where the Director-General is satisfied that the
for the monthly car allowance in lieu of duty motor car is accidented and is a total loss.
remission.
Or

(b) A motor car (not more than 4 years old) with an engine 0%
capacity not more than 1,800 cc.
The exemption shall be granted not more than once in every 6
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or

(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 2,000 cc.
The exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
(i) the employee has benefitted from an exemption of duty on the
purchase of a motor car on or before 30 June 2003; and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to have been
purchased on 30 June 2001

(d) Advisers and officers employed on contract A motor car (not more than 4 years old) with an engine capacity 0%
drawing a monthly salary of of not more than 1,601 cc
Rs 62,000 and up to Rs 75,000 and who have
This exemption shall be granted not more than once in every 5
not opted for the monthly car allowance in lieu
years, except where the Director-General is satisfied that the
of duty remission.
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
motor car is accidented and is a total loss

(e) Employees drawing a monthly salary of Rs
41,250 and up to Rs 60,000 as well as
employees drawing a monthly basic salary of
Rs 37,500 and above in a scale the maximum
of which is not less than Rs 50,000 and who
have not opted for the monthly car allowance in
lieu of duty remission
(a) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,500 cc.
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or

(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,601 cc.
This exemption shall be granted not more than once in every 8
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or

(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,850 cc.
This exemption shall be granted not more than once in every 9
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
(i) the employee has benefitted from an exemption of duty
on the purchase of a motor car on or before 30 June
2001; and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
have been purchased on 30 June 2001

(f) Medical and Health Officers/ Senior Medical and(a) A motor car (not more than 4 years old) with an engine capacity 0%
Health Officers, Dental Surgeons/ Senior Dental of not more than 1,500 cc.
Surgeons, District Magistrates, State Counsels,
This exemption shall be granted not more than once in every 7
State Attorneys, Occupational Safety and
years, except where the Director-General is satisfied that the
Health Engineers, Planners, Planning Officers
motor car is accidented and is a total loss.
(Local Authorities), Town and Country Planning
Officers, Senior Town and Country Planning Or
Officers, Pharmacists/Senior Pharmacists and
Veterinary Officers Ayurvedic Medical Officers, (b) A motor car (not more than 4 years old) with an engine capacity 0%
Architects/Senior Architects, Quantity Surveyors, of not more than 1,601 cc.
Senior Quantity Surveyors, Engineers/ Senior This exemption shall be granted not more than once in every 8
Engineers (Civil), Mechanical Engineers/ Senior years, except where the Director-General is satisfied that the
Mechanical Engineers and Electrical motor car is accidented and is a total loss.
Engineers/Senior Electrical Engineers and who
have not opted for the monthly car allowance in Or
lieu of duty remission.
(c) A motor car (not more than 4 years old) with an engine capacity 0%
of not more than 1,850 cc.
This exemption shall be granted not more than once in every 9
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
(i) the employee has benefitted from an exemption of duty on
the purchase of a motor car on or before 30 June 2001;
and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to have
Item BODIES, ORGANISATIONS OR PERSONS
No.
(g) Officers employed on contract in the capacity
of professionals mentioned in paragraph (f) of
item 5 who have not opted for a monthly car
allowance in lieu of duty remission
(h) Employees drawing a monthly salary of less
than
Rs 41,250 with the 2008 Report of the Pay
Research Bureau but who on 1 July 2008
would have qualified for duty remission on a
car under the 2003 =Report of the Pay
Research Bureau.
DESCRIPTION OF GOODS RATE OF EXCISE
DUTY
been purchased on 30 June 2001
A motor car (not more than 4 years old) with an engine capacity 0%
of not more than 1,500 cc.
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
(a) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,500 cc.
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or
(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,601 cc.
This exemption shall be granted not more than once in every 8
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
Or
(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,850 cc.
This exemption shall be granted not more than once in every 9
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss.
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
(i) the employee has benefitted from an exemption of duty
on the purchase of a motor car on or before 30 June
2001; and
(ii) for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to
have been purchased on 30 June 2001
(Amended GN 26 - 2007 w.e.f 14.02.07)
(Amended GN 106 - 2008 w.e.f 01.07.08)
(Amended GN 122 - 2009 w.e.f 01.07.09)

6. Any person Motor car (other than motor car, station wagon derived from motor car, 40 per cent
“Jeep-type” motor vehicle or sports utility vehicle) having the
following features -
(a) built in a single compartment;
(b) of a height of not less than 155 centimetres from ground level ;
(c) of a gross vehicle weight not exceeding 3500 kg; and
(d) fitted with doors and /or windows along one or both side panels
and/or at the rear,
when proved to the satisfaction of the Director-General to be used –
(i) for the transport of persons and goods on the condition that the
number of original seating positions (including the driver‟s seat)
when multiplied by 68 kg is less than 50% of the difference
between the gross vehicle weight and the unladen weight of the
motor vehicle; or
(ii) for the transport of persons only on the condition that the motor
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
vehicle is fitted or designed to be fitted with seats for the
transport of not less than 8 persons including the driver.
For the purposes of this item –
(a) “gross vehicle weight” means the technically permissible maximum
laden weight (in kg) of the motor vehicle as declared by the
manufacturer; and
(b) “unladen weight” means the nominal weight of the motor vehicle (in
kg) including the factory fitted equipment for normal operation of
the motor vehicle, as declared by the manufacturer.

7. Disteller-Bottler and any manufacturer licenced under Goods falling under heading 22.08, when proved to the satisfaction of 0 per cent
Excise Act the Comptroller, to be used as the input in the production and
processing of excisable goods
[Added by GN 47/2005, w.e.f. 04.04.05]

8. Any person holding a „B‟ carrier‟s licence issued by
the National transport Authority
Motor vehicle (other than motor car, “Jeep-type” motor vehicle or 10 per cent
station wagon derived from motor car) with no seats behind the
driver‟s seat but fitted with anchor points when proved to the
satisfaction of the Director-General to be used exclusively for the
transport of goods.

9. Any manufacturer registered at the Customs Gas oils proved to the satisfaction of the Director-General to be for use 0 per cent
Department in stationary engines and boilers and on such terms and conditions as
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
he may approve.

10. Any passenger (i) Tobacco (including cigars and cigarettes) not exceeding 250 0 per cent
grammes;
(ii) spirits not exceeding one litre; and
(iii) wine, ale or beer not exceeding 2 litres;
when imported as his accompanying bona fide baggage by a passenger
of 18 years of age or over for his personal use and consumption and if
declared upon entry
Provided also that excise duty shall be paid on any quantity purchased
in a duty free shop in Mauritius or imported in excess of those amounts
respectively

11. Government of Mauritius A car for use by eligible members of the National Assembly 0 per cent
(Amended GN 26 - 2007 w.e.f 14.02.07)

12 Government of Mauritius, a parastatal A car, as determined by the High Powered Committee set up in 0 per cent
organisation, a statutory body or a local authority accordance with the recommendations of the 2008 Report of the
which is covered by the 2008 Report of the Pay Pay Research Bureau, for the official and private use of –
Research Bureau
(a) officers drawing a monthly salary of
(Amended GN 26 - 2007 w.e.f 14.02.07) Rs 80,000 or more or
(Amended GN 106 - 2008 w.e.f. 01.07.08) (b)Responsible and Accounting Officers of Departments or
Chief Executive of a parastatal organisation, a statutory
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
body or a local authority drawing a monthly salary of Rs
75,000.

13. Officers who qualified for a car for their official A car (up to 4 years old), as determined by the High Powered 0 per cent
and private use under the 2008 Report of the Pay Committee set up in accordance with the recommendations of
Research Bureau but who do not opt to have the 2008 Report of the Pay Research Bureau.
such facilities
This concession shall be granted once every 5 years except
where the Director-General is satisfied that the motor car is
accidented and is a total loss.
(Amended GN 26 - 2007 w.e.f 14.02.07)
(Amended GN 106 - 2008 w.e.f. 01.07.08)

14. Officers who qualify for a car for their official and
private use under the 2008 Report of the Pay
Research Bureau and who retire at the age of 50
and above and who does not purchased the car
allocated to them
A car (up to 4 years old), as determined by the High Powered 0 per cent
Committee set up in accordance with the recommendations of
the 2008 Report of the Pay Research.
(Amended GN 26 - 2007 w.e.f 14.02.07)
(Amended GN 106 - 2008 w.e.f. 01.07.08)

15. Officers who qualify for a chauffeur-driven car for A car (up to 4 years old) with an engine capacity not exceeding 0 per cent
their official and private use under the 2008 2000cc.
Report of the Pay Research Bureau and who are
This concession shall be granted once only.
approved by the High Powered Committee set up
in accordance with the recommendations of the (Amended GN 26 - 2007 w.e.f 14.02.07)
2008 Report of the Pay Research Bureau to be
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
eligible to purchase another car for private use (Amended GN 106 - 2008 w.e.f. 01.07.08)
over and above their entitlement

16. A member of the National Assembly
(Amended GN 125-2007 w.e.f. 06.09.07)
A car as determined by the High Powered Committee set up in 0 per cent
accordance with the recommendations of the 2003 Report of the PRB
once in every 3 years, except where the Director General is satisfied
that the motor car is accidented and is a total loss

17. A member of the Rodrigues Regional Assembly Once every 5 years, a motor car with an engine capacity of not more
than –

(a) Chief Commissioner 2,500 cc 0%

0%
(b) Deputy Chief Commissioner, Commissioner 2,000 cc
and Chairperson
0%
(c) Minority Leader and Deputy Chairperson 1,850 cc
(Amended GN 26 - 2007 w.e.f 14.02.07)
(Amended GN 120 - 2012 w.e.f 14.09.11)

18. Any non-citizen serving Mauritius under a Bilateral or A motor car as provided in the Bilateral or Multilateral Agreement 0 per cent
Multilateral Agreement with the Government of
(Amended GN 26 - 2007 w.e.f 14.02.07)
Mauritius
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

19. Members of the Public and Disciplined Forces Service A motor car as provided in the terms and conditions of their 0 per cent
Commissions, the Local Government Service appointment
Commission, the Independent Commission Against
(Amended GN 27-2008 w.e.f 09.02.08)
Corruption, the Assessment Review Committee, the
Procurement Policy Office and the Central
Procurement Board

20. The Government of Mauritius and any parastatal body Goods purchased with funds obtained or goods received under a 0 per cent
Bilateral or Multilateral agreement
(Amended GN 26 - 2007 w.e.f 14.02.07)

21. (Deleted by GN 182-2010 w.e.f. 25.09.10)

22. (Deleted by GN 182-2010 w.e.f. 25.09.10)

23. A religious federation Three (3) motor car of an engine capacity not exceeding 1450 cc, once 15 per cent
in every 7 years (Amended GN 26 - 2007 w.e.f 14.02.07)

24. A Trade Union federation One motor car of an engine capacity not exceeding 1450 cc, once in 15 per cent
every 7 years
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
(Amended GN 26 - 2007 w.e.f 14.02.07)

25 A disabled person A motor car of an engine capacity not exceeding 1450 cc, of a kind 15 per cent
specifically designed for use by a disabled person and certified by a
(Amended GN 26 - 2007 w.e.f 14.02.07)
Mechanical Engineer of the Ministry of Public Infrastructure.
This concession is granted once in every 7 years

26. The Mauritius Wildlife Foundation and the SOS Motor vehicles as specified in an agreement signed between the non- 0 per cent
Children Village governmental organization and the Government of Mauritius
(Amended GN 26 - 2007 w.e.f 14.02.07)

27. Employees (including those employed on A motorcycle not exceeding 150 cc 0%

contract) of the Civil Service, a parastatal
This concession shall be granted not more than once every 7
organisation and a statutory body approved by
years, except where the Director-General is satisfied that the
the Minister, a Municipality or District Council or a
motor car is accidented and is a total loss.
private secondary school who have opted for the
revised salary and conditions of service (Amended GN 125-2007 w.e.f. 06.09.07)
prescribed in the Report of the Pay Research (Amended GN 106-2008 w.e.f. 01.07.08)
Bureau 2008 on Review of Pay and Grading
Structures and Conditions of Service in the public (Amended GN 122-2009 w.e.f. 01.07.09)
sector and who are in the grades specified in
Annexe III of Volume I of the Report as
subsequently amended in the Errors, Omissions
and Clarifications Report as qualifying for a loan
to purchase a duty free autocycle or motorcycle.
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

28 The Government of Mauritius a parastatal Seized goods reserved for the public use under Section 144(2) of the 0 per cent
organization or statutory body Customs Act
(Amended GN 125-2007 w.e.f. 06.09.07)

29 The Appravasi Ghat Trust Fund A car for the official and private use of the Chief Executive of the 0 per cent
organisation of a category similar to the car, as determined by the High
Powered Committee set up in accordance with the recommendations of
the 1998 Report of the PRB, for the official and private use of an
officer drawing a monthly basic salary of Rs 47,500
(Amended GN 125-2007 w.e.f. 06.09.07)
(Amended GN 182-2010 w.e.f. 25.09.10)

30 (Deleted by GN 182-2010 w.e.f. 25.09.10)

31 (Deleted by GN 182-2010 w.e.f. 25.09.10)

32 (Deleted by GN 182-2010 w.e.f. 25.09.10)

Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

33 (Deleted by GN 182-2010 w.e.f. 25.09.10)

34 The President and the Vice-President A motor car for their personal use once in every 3 years, except where 0 per cent
the Director-General is satisfied that the motorcar is accidented and is a
(Added GN 228-2007 w.e.f. 01.01.08)
total loss

35 The Central Procurement Board A car for the official and private use of the Chairman and the Vice- 0 per cent
Chairman of the organization, as provided in the terms and conditions
(Added GN 27-2008 w.e.f. 09.02.08)
of their appointment

36 Gangmen (Scavenging) of Pamplemousses- A motorcycle not exceeding 150 c.c 0 per cent
Rivière du Rempart District Council, Moka-Flacq
This concession shall be granted not more than once every 7
District Council and Grand Port-Savanne District
years, except where the Director-General is satisfied that the
Council
motor car is accidented and is a total loss.
(Added GN 106 -2008 w.e.f. 01.07.08)

37. A small sugar cane planter, a vegetable grower, A double space cabin vehicle or a single cabin vehicle in accordance 0 per cent
a flower grower, a fruit grower, a tobacco grower, with the eligibility criteria and conditions determined by the Minister
a poultry farmer, a pig breeder or a cattle breeder
(Added GN 106 -2008 w.e.f. 01.07.08)
(Amended GN 222 - 2010 w.e.f. 20.11.10)
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY

38. A fishermen’s cooperative society A double space cabin vehicle or a single space cabin vehicle 0 per cent
(Added GN 106 -2008 w.e.f. 01.07.08)
(Amended GN 222 - 2010 w.e.f. 20.11.10)

39 A small and medium enterprise registered with A double space cabin vehicle or a single cabin vehicle in accordance 0 per cent
the Small Enterprise and Handicraft with the eligibility criteria and conditions determined by the Minister
Development Authority with a turnover of at least
(Added GN 106 -2008 w.e.f. 01.07.08)
Rs 3 million and have been in operation for at
least two years in furniture making, light (Amended GN 222 - 2010 w.e.f. 20.11.10)
engineering or footwear manufacturing

40. The World Hindi Secretariat Cars for use by the organization or for its expatriate staff 0 per cent
(Added GN 106 -2008 w.e.f. 01.07.08)

41 Expatriate staff of the World Hindi Secretariat A car as per their conditions of contract 0 per cent
provided that they have not been allocated a car
(Added GN 271 -2008 w.e.f. 20.12.08)
by the World Hindi Secretariat

42 Advisers and officers employed on contract A motor car (up to 4 years old) with an engine capacity of up to 1850cc 0 per cent
drawing a monthly salary of Rs 80,000. Or more
(Added GN 271 -2008 w.e.f. 20.12.08)
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
and who have not opted for the monthly car
allowance or who have not been allocated a car
by Government or a Parastatal Body or a
Statutory Body or a Local Authority for their
official traveling and for private use

43 The Government A car for use by the President and Vice-president 0 per cent
(Added GN 271 -2008 w.e.f. 20.12.08)

44 Assistant Lecturers/ Lecturers of the Mahatma A motor car (not more than 4 years old) with an engine capacity of not 30% of the rate
Gandhi Institute, the Mauritius College of the Air, more than 1,400 cc applocable to the
the Mauritius Institute of Education, the motor car or the
The concession under this paragraph shall be granted once only
Rabindranath Tagore Institute , the Technical difference in excise
School Management Trust Fund, the University duty between the
of Mauritius or the University of Technology, duty payable on
Mauritius who have opted for the revised salary the motor car and
and conditions of service prescribed in the 2008 Rs 100,000,
Report of the Pay Research Bureau on Review of whichever is the
Pay and Grading Structures and Conditions of lower
Service in the Public Sector and the Private
Secondary Schools and would have drawn a (Added GN 122 - 2009 w.e.f. 01.07.09)
monthly salary of Rs 19,400 on 1 July 2008 with
the 2003 Report of the Pay Research Bureau but
who do not qualify for duty remission on a car
under the 2008 Report of the Pay Research
Bureau
Item BODIES, ORGANISATIONS OR PERSONS
No.
45 Officers of the Medical and Dental Professions
who reckon at least 14 years' service in their
respective grade through drawing a monthly
salary in a scale the maximum of which is less
than Rs 62,000 and have opted for the revised
salary and conditions of service prescribed in the
2008 Report of the Pay Research Bureau on
Review of Pay and Grading Structures and
Conditions of Service in the public sector and the
private secondary schools and who have not
opted for the monthly car allowance in lieu of
duty remission
DESCRIPTION OF GOODS RATE OF EXCISE
DUTY
(a) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,601 cc
This exemption shall be granted not more than once in every 5
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
Or
(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,800 cc
This exemption shall be granted not more than once in every 6
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
Or
(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 2,000 cc
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
1. the employee has benefitted from an exemption of duty
on the purchase of a motor car on or before 30 June
2001; and
2. for the purpose of renewal of the motor car, any purchase
made on or before 30 June 2001 shall be deemed to
have been purchased on 30 June 2001
Item BODIES, ORGANISATIONS OR PERSONS
No.
46 Senior Lecturers of the Mahatma Gandhi
Institute, the Mauritius College of the Air, the
Mauritius Institute of Education, the University of
Mauritius and of the University of Technology,
Mauritius who reckon at least 14 years' service in
their respective cadre though drawing a monthly
salary in a scale the maximum of which is less
than Rs 62,000 and have opted for the revised
salary and conditions of service prescribed in the
2008 Report of the Pay Research Bureau on
Review of Pay and Grading Structures and
Conditions of Service in the public sector and the
private secondary schools and have not opted for
the monthly car allowance in lieu of duty
remission
DESCRIPTION OF GOODS RATE OF EXCISE
DUTY
(Added GN 122 - 2009 w.e.f. 01.07.09)
(a) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,601 cc
This exemption shall be granted not more than once in every 5
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
Or
(b) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 1,800 cc
This exemption shall be granted not more than once in every 6
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
Or
(c) A motor car (not more than 4 years old) with an engine 0%
capacity of not more than 2,000 cc
This exemption shall be granted not more than once in every 7
years, except where the Director-General is satisfied that the
motor car is accidented and is a total loss
The exemption under paragraphs (b) and (c) shall also be
applicable provided that-
(i) the employee has benefitted from an exemption of duty on the
purchase of a motor car on or before 30 June 2001; and
(ii) for the purpose of renewal of the motor car, any purchase
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
made on or before 30 June 2001 shall be deemed to have been
purchased on 30 June 2001
(Added GN 122 - 2009 w.e.f. 01.07.09)

47 Assistant Secretaries, Analyst, Second A motor car (not more than 4 years old) with an engine capacity 30% of the rate
Secretaries and Assistant Chief Executives in of not more than 1,400 cc applicable to the
Municipal Councils drawing a monthly salary of at motor car or the
The concession under this paragraph shall be granted only once
least Rs 29,000 and officers in grades requiring a difference in excise
University Degree who are drawing a monthly duty between the
basic salary of at least Rs 29,000 in a salary duty payable on
scale the maximum of which is not less than Rs the motor car and
40,000 and subject to the approval of the Ministry Rs 100,000,
of Civil Service and Administrative Reforms whichever is the
lower

(Added GN 122 - 2009 w.e.f. 01.07.09)

48 Manufacturer of medical devices registered with Undenatured ethyl alcohol for use in the manufacture of medical 0
the Customs Department of the Mauritius devices
Revenue Authority
(Added by GN 150-2009 w.e.f. 19.11.09)

49 Any non-governmental organisation Goods (excluding alcoholic beverages and tobacco products) 0 %
purchased with funds obtained or goods received under a
Bilateral or Multilateral Agreement.
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
(Added by GN 182-2010 w.e.f. 25.09.10)

50 Any person engaged in rice cultivation on a (a) Up to 5 double space cabin vehicles; or 0%
minimum area of 100 arpents
(b) up to 5 single space cabin vehicles; or
(c) a combination of double space cabin vehicles and single
space cabin vehicles not exceeding 5 in number.
This exemption shall be granted not more than once in every 5
years.
(Added by GN 182-2010 w.e.f. 08.03.10)
(Amended GN 222 - 2010 w.e.f. 20.11.10)

51 Any importer or manufacturer (1) Printed plastic bags used to contain or carry goods or 0 %
products sold on board a ship aircraft or in duty-free areas.
(2) Garbage/bin bags, designed to be used for the disposal of
waste,
(3) Printed sanitary bags.
(4) Printed laundry bags.
(5) Agricultural planting/potting bag (Low Density Polyethylene-
LDPE).
(Added GN 222 - 2010 w.e.f. 20.11.10)
(Amended GN 231 – 2010 w.e.f. 28.12.10)
(Amended GN 121-2011 w.e.f. 23.03.11)

52 Any private hospital holding a licence under the Not more than 5 paramedic motorcycles, fitted with sirens and 0%
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
Private Health Institutions Act equipped to carry emergency care equipment, at any one time,
every 5 years.
(Added GN 188 - 2011 w.e.f. 05.11.11)

53 A person , deaf or blind – A motor car of an engine capacity not exceeding 1,450 cc, once 15 per cent
every 7 years.
(a) with disability of 60% and above, as
certified by the Medial Board of the
Ministry responsible for the subject of
social security; and
(b) who is in gainful employment as certified
by the Ministry responsible for the subject (Added GN 120 - 2011 w.e.f. 16.06.12)
of social security.

54 A parent of a disabled child – A motor car of an engine capacity not exceeding 1,450 cc, of a 15 per cent
kind specifically designed for the conveyance of a disabled
(a) of age less than 18 years; and
person and so certified by a Mechanical Engineer of the Ministry
(b) with 100% orthopaedic disability, as responsible for the subject of public infrastructure.
certified by the Medial Board of the
This exemption is granted once in every 7 years.
Ministry responsible for the subject of
social security. (Added GN 120 - 2011 w.e.f. 16.06.12)

55 An importer A motor cycle of s cylinder capacity exceeding 450 cc, provided 45 per cent
that –
(a) it is shipped on or before 4 November 2011; or
Item BODIES, ORGANISATIONS OR PERSONS DESCRIPTION OF GOODS RATE OF EXCISE
No. DUTY
(b) it is in bonded warehouse on or before 4 November
2011.
(Added GN 120 - 2011 w.e.f. 16.06.12)

56 An importer An outboard motor of a capacity exceeding 140 horsepower, 0 per cent

provided that –
(a) it is shipped on or before 4 November 2011; or
(b) it is in bonded warehouse on or before 4 November
2011.
(Added GN 120 - 2011 w.e.f. 16.06.12)

57 An importer A yacht or a sailboat equipped with an outboard motor of a 0 per cent

capacity exceeding 140 horsepower, provided that –
(a) it is shipped on or before 4 November 2011; or
(b) it is in bonded warehouse on or before 4 November
2011.
(Added GN 120 - 2011 w.e.f. 16.06.12)