Excise Act

Excise (CO2 Levy or CO2 Rebate) Regulations 2013

[GN 265 of 2013 – 9 November 2013] [Section 57]

1. These regulations may be cited as the Excise (CO2 Levy or CO2 Rebate) Regulations 2013.

2. In these regulations –

"Act" means the Excise Act.

3. For the purposes of the Act, the accredited laboratories which may issue CO2 emission certificates in respect of motor cars of a particular make and bearing a particular model code shall be the laboratories specified in the Schedule.

4. 

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SCHEDULE

[Regulation 3]

ACCREDITED LABORATORIES

ENGLAND

Department of the Environment Vehicles, Engineering Division, St Christopher House, Southwark Street, London SE 10 TE

Emission Laboratory (UK) Ltd, 25 European Way, Eastern Docks, Southampton, Hampshire, S014 3XD

Millbrook Proving Ground Ltd, Millbrook, Near Ampthill, Bedford MK45 2JQ

Motor Industry Research Association, Watling Street, Nuneaton, Warwickshire CV 10 OUT

Tickford Engines, Tickford Limited, Tickford House, 8 Tanners Drive, Milton Keynes, Bucks MK 14 5BN

Vehicle Certification Agency (VCA), VCA Bristol, 1, The Eastgate Office Centre, Eastgate Road, Bristol BS5 6XX

FRANCE

Laboratoire de l'Union Technique de I'Automobile, du Motorcycle et du Cycle, Autodrome de Linas-Montlhéry, 91 – Linas-Montlhéry

GERMANY

Rheinisch – Westfalischer Technischer, Uberwachungs – Verein e.v., Adlerstrasse 7, 4300 Essen 13 (Kray – Leithe)

Technische Universitaet Berlin, Franlinstry 5-7, 100 Berlin 10

Technischer Uberwachungs - Verein Sudwestdeutschland E.V., (TUV Sudwest), Technische Abteilung Typprufzentrum, Fachgruppe Abgas - und Motorenprufungen, Der Leiter, Otto-Lilienthal-Strasse, 16 7030 Boblingen-Hulb

TUV Bayern e.v., Abgaspruefstelle, Riedlerstrasse 57, 8000 Muechen 2

TUV Hannover/Sachsen – Anhalt e.v., Am TUV 1, D-30519 Hannover

HONG KONG

Emission Test Cell Company Ltd, G/F, Flat B, Lok Shun Factory Building, 6-28 Chai Wan Kok Street, Tsuen Wan, N.T.

ETC HK Ltd, G/F, 92 Sung Wong Toi Road, Tokwawan, Kowloon

Hong Kong Exhaust Emission Laboratory Ltd, Unit 33, G/F ., Blk D, Tsing Yi Ind Center Phase II, 1-33 Cheung Tat Rd., Tsing Yi

ITALY

Centre Superiore Richerche E Prove Autoveicoli, E Dispositivi De Ministero Dei Trasporti, Viale Delle Proince 155, 001162 Roma

JAPAN

Automotive Inspection Center, Japan 482-0015, 32 Nisencho, Kawai-cho Iwakura, Aichi-ken

Japan Vehicle Inspection Association, 7-26-28 Toshima, Kita-Ku, Tokyo

Tokyo Vehicle Inspection Laboratory, 7-26-28, Oji, Toshima, 7-Chome Kita-Ku, Tokyo

Traffic Safety and Nuisance Research Institute, Ministry of Transport, 38-1 6-chome Shinkawa, Mitaka, Tokyo

NETHERLANDS

RDW Centre for Vehicle Technology and Information Zoetermeer Head-Office, Europaweg 205, PO Box 777, 2700 AT Zoetermeer

SINGAPORE

Vicom Emission Test Laboratory, 511 Bukit Batok Street 23, Singapore 659545

SWEDEN

AB Svensk Bilprovning, Motortestcenter, Armaturvagen 1, 223 S136 23, Haninge

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Excise (Valuation of Motor Vehicles) Regulations 2003

[GN 108 of 2003 – 23 July 2003] [Section 57]

1. These regulations may be cited as the Excise (Valuation of Motor Vehicles)Regulations 2003.

2. In these regulations –

"assessed FOB value" means –

(a) where a motor vehicle of the same make, model, engine capacity, engine model and transmission system is or has been imported new, the value determined by reference to the FOB value of the motor vehicle when imported new by a motor vehicle dealer;

(b) where a motor vehicle of the same make, model, engine capacity, engine model and transmission system is not or has not been imported new, the value determined by reference to –

 (i) the FOB value of the motor vehicle when new, provided by the motor vehicle manufacturer; or

 (ii) where the value under subparagraph (i) is not available, the retail market price data in the country of exportation of the motor vehicle when new, published in guide books or other similar publications on motor vehicles approved by the Director-General, reduced by the percentage specified in the Schedule and corresponding to the country of exportation;

(c) where the second-hand motor vehicle or used motor vehicle is similar to the motor vehicle referred to in paragraph (a) or (b), except for the engine capacity or transmission system, or both, the value as determined under paragraph (a) or (b) and adjusted, as appropriate, by reference to the engine capacity or transmission system, or both, of the second-hand motor vehicle or used motor vehicle.

3. The value at importation of a second-hand motor vehicle or used motor vehicle shall be the sum of –

(a) the assessed FOB value of the vehicle when new, reduced by –

 (i) 9 per cent for the first month of use; and

 (ii) one per cent for each subsequent month of use, up to a maximum
of 56 per cent; and

(b) the amount of insurance and freight payable.

[Reg. 4 amended by reg. 3 of GN 97 of 2009 w.e.f. 29 August 2009.]

5. 

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SCHEDULE

[Regulation 2]

Country of exportation of motor vehicle

Percentage of reduction

Thailand

40

Other

25

[Sch. added by reg. 3(b) of GN 97 of 2009 w.e.f. 29 August 2009.]

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Excise Regulations 1994

[GN 102 of 1994 – 18 June 1994] [Section 57]

PART I – PRELIMINARY

1. These regulations may be cited as the Excise Regulations 1994.

2. In these regulations –

"accredited institution" means an institution accredited by an accreditation body which is a signatory to the International Laboratory Accreditation Cooperation Mutual Recognition Arrangement (ILAC MRA) or the International Accreditation Forum Multilateral Mutual Recognition Arrangement (IAF MLA) and which is set out in the Thirteenth Schedule;

"Act" means the Excise Act;

"certificate of conformity", in relation to regulation 99E, means a certificate specifying the energy consumption of an electrical appliance based on the standard load or energy efficiency index, as the case may be, in accordance with the appropriate MS;

"Chief Government Analyst" means the Chief Government Analyst of the Ministry responsible for the subject of health;

"election" has the same meaning as in the Representation of the People Act;

"electrical appliance" means an appliance specified in Part IV of the First Schedule to the Act;

"excise stamp" means the excise stamp referred to in regulation 99A(4);

"liquor depot" means premises approved by the Director-General for use by a bottler of imported liquor;

"MS" means the Mauritius Standard under the Mauritius Standards Bureau Act;

"Mauritius Standards Bureau" means the Mauritius Standards Bureau established under the Mauritius Standards Bureau Act;

"opening time", in relation to a licence specified in column 1 of the First Schedule, means, subject to regulation 27(3), the days and hours specified in the corresponding item of column 2 of that Schedule;

"Part I licence" means a licence specified in Part I of the Second Schedule to the Act;

"Part II licence" means a licence specified in Part II of the Second Schedule to the Act;

"Part III licence" means a licence specified in Part III of the Second Schedule to the Act;

"preservative" means a substance capable of inhibiting, retarding or preventing the process of fermentation, acidification or other decomposition of a beverage, but does not include sugar, glycerine, herbs, spices and essential oils used for flavouring purposes;

"sulphur dioxide" includes sulphites of sodium and potassium.

[Reg. 2 amended by reg. 3(a) of GN 125 of 2006 w.e.f. 1 October 2006; reg. 3(a) of GN 185 of 2008 w.e.f. 1 September 2008; reg. 3 of GN 193 of 2013 w.e.f. 2 August 2013.]

PART II – LICENCES

3. (1) Every application for the issue, renewal or transfer of a Part I licence shall be made to the licensing authority in the appropriate form set out in the Second Schedule.

(2) The licensing authority may refuse to grant an application under paragraph (1)(a) if –

 (a) the applicant is a minor;

 (b) the applicant was previously the holder of a licence which has been cancelled;

 (c) the applicant has at any time been convicted of an offence or any other offence involving fraud or dishonesty;

 (d) the premises in respect of which the application is made have previously been occupied by the holder of a licence which has been cancelled;

 (e) the locality is adequately served by factories or licensed premises, as the case may be;

 (f) there is near the premises in respect of which the application is made a school, a place of worship or other premises which, in the opinion of the licensing authority, cannot properly be accommodated in the same neighbourhood as a factory or licensed premises;

 (g) the premises or apparatus in respect of which the application is made –

  (i) are unsuitable for the purpose for which they are intended;

  (ii) do not offer adequate safeguards for the protection of revenue; or

  (iii) do not comply with the Act or any other enactment.

(3) (a) No application for the issue or the transfer to another person of a licence specified in the Third Schedule shall be granted unless the applicant or, as the case may be, the transferee has, by means of a bond in the form set out in the Fourth Schedule, furnished security which, in the Director-General's opinion,
is adequate.

 (b) No application for the renewal or for the transfer to other premises of a licence specified in the Third Schedule shall be granted unless there is in force a bond subscribed in accordance with subparagraph (a).

 (c) Where a surety to a bond dies, leaves Mauritius or is for any other cause unable to satisfy his obligations under the bond, the licensee shall forthwith notify the Director-General and subscribe a fresh bond.

[Reg. 3 amended by reg. 3(b) of GN 125 of 2006 w.e.f. 1 October 2006 and reg. 3(o) of GN 125 of 2006 w.e.f. 1July 2006.]

4. (1) (a) Every application for the issue or transfer of a Part II licence shall be made to the licensing authority in the appropriate form set out in the Fifth Schedule and the licensing authority shall, subject to the other provisions of these regulations, issue or transfer the licence.

 (b) No Part II licence shall be transferred to licensed premises situated in a different district, town or village from that of the licensed premises in respect of which the licence was granted.

 (c) Notice of every application under subparagraph (a) shall –

  (i) be published by the applicant in the Gazette and in 2 daily newspapers; and

  (ii) be posted by the applicant in a conspicuous place at or near the premises in respect of which the licence is applied for,

within 7 days from the date of the application.

(2) Subject to the other provisions of these regulations, the licensing authority shall renew a Part II licence.

(3) (a) Subject to subparagraph (b), an authorised person may, before a Part II licence is issued, renewed or transferred, by written notice to the licensing authority, object to the issue, renewal or transfer on any reasonable ground, including any ground specified in regulation 3(2).

 (b) No notice of objection to the issue, renewal or transfer of a Part II licence shall be entertained unless it is received by the licensing authority –

  (i) in the case of issue or transfer, within 21 days of the date on which notice of application for the issue or transfer is published in the Gazette; or

  (ii) in the case of renewal, not later than 21 days before the date on which the licence is due to expire.

 (c) In this paragraph –

  "authorised person" means –

  (i) the owner of the premises used or intended to be used as licensed premises;

  (ii) the owner or occupier of any property situated within a radius of 400 metres from the premises used or intended to be used as licensed premises;

  (iii) a person in charge of a place of worship;

  (iv) the manager or principal of a school.

(4) The licensing authority may refuse to grant an application under paragraph(1) on any ground specified in regulation 3(2).

(5)The procedure for the hearing and determining of any application or objection made to the licensing authority under this regulation shall be such as the licensing authority may determine.

[Reg. 4 amended by reg. 3(c) of GN 125 of 2006 w.e.f. 1 October 2006; reg. 3 of GN 20 of 2012 w.e.f. 25 February 2012.]

5. (1) Every application for the issue of a Part III licence shall be made to the licensing authority in the form set out in the Sixth Schedule and the licensing authority, may after consultation with the Commissioner and subject to the other provisions of these regulations, issue the licence.

(2) (a) A licence as retailer of liquor and alcoholic products (occasional) shall not be issued for a period of more than 12 hours.

 (b) A licence as retailer of liquor and alcoholic products (Restaurant) (Extension) shall not be issued for a period of more than 3 hours.

[Reg. 5 amended by reg. 3(d) of GN 125 of 2006 w.e.f. 23 September 2006.]

6. No application for the renewal of a Part I or Part II licence shall be entertained unless –

(a) the expired licence is returned to the licensing authority; and

(b) the application is made not more than 2 months after the expiry of the licence.

7. (1) Where an application for the issue or transfer of a Part I or Part II licence has been refused, or where the licence has been cancelled, no fresh application shall be entertained from the applicant or licensee, as the case may be, during a period of 6 months from the date of refusal of the original application or cancellation of the licence, as the case may be.

(2) Where proceedings for an offence have been instituted against the holder of a Part I or Part II licence, no application for the transfer of the licence shall be entertained or continued until the proceedings have been finally determined.

8. The licensing authority may, where it is satisfied that a licence has been destroyed, lost or defaced, and on payment of a fee of 200 rupees, issue to the licensee a duplicate licence.

[Reg. 8 amended by reg. 3(e) of GN 125 of 2006 w.e.f. 23 September 2006.]

9. The Director-General shall –

(a) cause a register of all Part I and Part II licences to be kept in such manner as he thinks fit; and

(b) cause to be published in the Gazette at the end of every year; a list of all Part I and Part II licences issued, renewed, transferred, cancelled or surrendered.

[Reg. 9 amended by reg. 3(f) of GN 125 of 2006 w.e.f. 23 September 2006.]

PART III – USE OF STILL AND TRANSFER OF EXCISABLE GOODS AND STILL

[Part III amended by reg. 3(a) of GN 1 of 2010 w.e.f. 1 February 2010.]

10. The registration of a holder of a still or the transfer of excisable goods shall, for the purposes of section 19 of the Act, be made in accordance with such procedures and in compliance with such conditions, including the furnishing of a security for the possession and use of a still, as may be determined by the Director-General.

[Reg. 10 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006; revoked and replaced by reg. 3(b) of GN 1 of 2010 w.e.f. 1 February 2010.]

11. Where excisable goods are transferred, the transfer shall be accompanied by a copy of the relevant customs declaration or where there is no customs declaration, by a form approved by the Director-General and duly filled in by the transferor and the transferee.

[Reg. 11 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006; revoked and replaced by reg. 3(b) of GN 1 of 2010 w.e.f. 1 February 2010.]

12. - 16. 

PART IV – OPERATIONS AT FACTORIES

17. (1) Subject to paragraph (2), a factory shall be opened or remain open and excisable goods may be manufactured or delivered at or moved to or removed from a factory on a public holiday or on any other day between the hours of –

 (a) 8 a.m and 4 p.m, in the case of any week day other than a Saturday; and

 (b) 8 a.m and 1 p.m, in the case of a Saturday.

(2) A factory may be opened or remain open and excisable goods may be manufactured or delivered at or moved to or removed from a factory on any other day outside the hours referred to in paragraph (1) provided that a written notification is given to the Director-General, not less than 2 days before the day on which the factory is to be kept open outside those hours.

[Reg. 17 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006; revoked and replaced by reg. 4 of GN 1 of 2010 w.e.f. 1 February 2010.]

18. (1) The Director-General may, for the purpose of exercising control over excisable goods –

 (a) station one or more officers at a factory;

 (b) require that the mixing of alcohol with other ingredients for the manufacture of excisable goods be made in the presence of officers; or

 (c) require that alcohol removed from a distillery to any other place in Mauritius be accompanied by an officer.

(2) Where one or more officers –

 (a) are required in accordance with paragraph (1)(b) or (c);

 (b) are stationed at a factory which is authorised to remain open –

  (i) on a public holiday;

  (ii) on any other day otherwise than during the hours specified in paragraph 17(1)(a) or 17(1)(b); or

  (iii) during the hour fixed for the meal break,

the licensee shall pay, in respect of every officer, the fee specified in the Seventh Schedule.

[Reg. 18 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006.]

19. (1) Subject to paragraph (2), every manufacturer shall, in respect of the travelling expenses of every officer stationed or required to be present at his factory, pay the fee specified in the Seventh Schedule.

(2) The Director-General may authorise a manufacturer to provide transport at his expense for an officer and exempt him from the payment of any fee specified in paragraph (1).

[Reg. 19 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006.]

20. (1) Every fee payable under this regulation shall be paid in advance.

(2) The Director-General may, in lieu of an advance payment, accept such deposit, bank guarantee or other guarantee as, in his opinion is adequate.

[Reg. 20 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006.]

21. (1) No person shall –

 (a) place any excisable goods manufactured by him in a container which is marked or branded with the name of another manufacturer; and

 (b) use a vat or cask unless it has been gauged and marked by the Mauritius Standards Bureau or any other competent body and a certificate received accordingly.

(2) Every manufacturer shall place every vat in such manner as the Director-General may direct and cause it to be provided and affixed with glass tubes fitted with cocks and placed on a graduated scale the figures of which shall be marked in a legible manner.

[Reg. 21 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006; reg. 5 of GN 1 of 2010 w.e.f. 1 February 2010.]

22. No person shall store water in a factory except with the Director-General's written authorisation.

[Reg. 22 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006.]

23. No alcohol, molasses or sugar cane juice removed from a factory for delivery shall be transported or delivered unless the transportation or delivery is accompanied by the relevant customs declaration duly endorsed by the transferor or where there is no customs declaration, by a form approved by the Director-General and duly filled in by the transferor.

[Reg. 23 revoked and replaced by reg. 3(g) of GN 125 of 2006 w.e.f. 23 September 2006; amended by reg. 6 of GN 1 of 2010 w.e.f. 1 February 2010.]

24. No excisable goods shall be removed from a factory, sold, stored, exposed or offered for sale except in a container –

(a) with a label showing the specific name of the goods, the quantity or weight and, where appropriate, the alcoholic strength of the goods; and

(b) provided that a sample of the label is forwarded to the Director-General before to the removal.

[Reg. 24 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006; reg. 7 of GN 1 of 2010 w.e.f. 1 February 2010; revoked and replaced by reg. 7 of GN 1 of 2010 w.e.f. 1 February 2010.]

25. The Director-General may require any excisable goods intended for export or for delivery free of excise duty to bear a distinctive mark approved by him.

[Reg. 25 amended by reg. 3(o) of GN 125 of 2006 w.e.f. 1 July 2006.]

26. (1) Where excisable goods are authorised to be removed from a factory free of excise duty or at a reduced rate of excise duty –

 (a) no person shall remove the goods from the factory unless they are accompanied by the relevant customs declaration or where there is no customs declaration, by a form approved by the Director-General and duly filled in by that person;

 (b) the person receiving the goods shall acknowledge receipt of them on the verso of the customs declaration or the form referred to in subparagraph (a); and

 (c) the manufacturer shall, within 7 days of the removal of the goods, produce to the Director-General an acknowledgement from the person who received the goods.

(2) Any

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