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Excise Stamps

Combating smuggling and counterfeiting

As from 1^st December 2008, all packets of cigarettes manufactured in or imported into Mauritius and meant for sale on the local market shall be affixed with excise stamps delivered by the Mauritius Revenue Authority. This measure aims at combating smuggling and counterfeiting of cigarettes through better detection, control and prevention. While an excise stamp denotes that a payment in the form of duty or tax has been made or is due, it is also a means of enhancing revenue collection by ensuring greater compliance.

Following amendments brought to the Excise Regulations 1994 by the Excise (Amendment) Regulations 2008, all packets of cigarettes manufactured in or imported into Mauritius and meant for sale on the local market shall be affixed with excise stamps delivered by the Mauritius Revenue Authority (MRA). The time to sell or otherwise transfer any existing stock of packets of cigarettes not affixed with excise stamps manufactured in or imported into Mauritius prior to 1^st December 2008, is 28 February 2009. After that date, any packet of cigarettes available for sale on the local market and not bearing an excise stamp shall, unless the contrary is proved, be presumed to have been manufactured in or imported into Mauritius, without payment of excise duty and taxes and shall be liable to seizure and forfeiture. Failure to comply with the above regulations constitutes an offence for which severe penalties are provided.

Exceptions

The Excise Stamps shall not apply to excisable goods where they are:

1) intended for export;

2) used as ship’s stores;

3) entered into a freeport zone under the Freeport Act 2004;

4) intended for sale in a duty-free shop under the Customs Act;

5) intended for sale to visitors in a shop under the Deferred Duty and Tax Scheme under the Customs Act;

6) imported directly by diplomatic missions, or delivered from a bonded warehouse to diplomatic missions and agents, for their exclusive use.

Excisable goods

Manner in which excise stamp shall be affixed

Fee per excise stamp (Rs)

Packet of cigarettes

(a) underneath any transparent final wrapper of the packet; and

(b) for soft packet, on the top end, in the middle of the packet’s mouth, symmetrically crossed along the stamp’s length from the front to the back side of the packet; or

(d) in such a manner that the excise stamp with its serial number is visible and that the packet cannot be opened without tearing the excise stamp.

0.25

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