Section 3C: CO levy or CO rebate on motor cars

3C. CO levy or CO rebate on motor cars 2 2 (1) Subject to this section, a CO levy shall be chargeable, or a CO re2 2 bate shall be granted, as the case may be, on the motor cars specified in Sub-part A of Part III of the First Schedule when removed for home consumption. (2) (a) Where the CO gramme per kilometre of a motor car exceeds the CO threshold, a CO levy shall be computed in accordance with the formula. 2 2 (b) The rate applicable in the formula shall correspond to the CO gramme per kilometre of the motor car as specified in Sub-part C of Part III of the First Schedule. [Issue 9] E15 – 10 (2) Revised Laws of Mauritius (3) The CO levy computed under subsection (2) shall, in addition to the excise duty chargeable on the motor car, be chargeable on the motor car and shall be payable to the Director-General at the time specified in column 3 of Sub-part A of Part III of the First Schedule. (4) (a) Where the CO gramme per kilometre of a motor car does not ex2 ceed the CO threshold, a CO rebate shall be computed in accordance with 2 2 the formula. (b) The rate applicable in the formula shall correspond to the CO gramme per kilometre of the motor car as specified in Sub-part D of Part III of the First Schedule. (5) (a) The CO rebate computed under subsection (4) shall, subject to paragraph (b), be granted from the excise duty payable on that motor car. (b) Any rebate granted under paragraph (a) shall not exceed the excise duty payable on the motor car. (6) (a) Subject to paragraph (b) and subsection (8), every importer of a motor car which is specified in Sub-part A of Part III of the First Schedule shall, at the time of importation, submit to the Director-General the CO emission certificate of that motor car. (b) Where a CO emission certificate is submitted under paragraph (a) in respect of a motor car— (i) the Director-General shall give notice, in such form and manner as may be prescribed, of the CO emission of a motor car of that make and with that model code; (ii) the CO emission of that motor car shall be taken to be the CO emission of every motor car of that make and with that model code; (iii) an importer of a motor car of the same make and with that same model code shall not be required to comply with paragraph (a). (c) Where— (i) an importer submits a CO emission certificate of a motor car under paragraph (a) which is not in conformity with Regulation No. 101; and (ii) at a later date, a CO emission certificate which is in con2 formity with Regulation No. 101 is issued in respect of that motor car of the same make and with the same model code, the certificate referred to in subparagraph (ii) shall prevail and be considered to be the CO emission certificate for all motor cars of the same make and with the same model code, from the date on which it is submitted. E15 – 10 (3) [Issue 9] Excise Act (d) Where a CO emission certificate certifies that the CO gramme 2 2 per kilometre of a motor car, rounded to the nearest whole number, is computed in conformity with Regulation No. 101 and the CO emission certifi2 cate is issued by— (i) the manufacturer of the motor car; or (ii) such accredited laboratory as may be prescribed, the rate applicable in accordance with the formula shall be the appropriate rate (value of R) specified in column 2 or column 4, as the case may be, of Sub-part C or Sub-part D of Part III of the First Schedule, for the computation of the amount of the CO levy or CO rebate. 2 2 (e) Where a CO emission certificate i d in conformity with Regulation No. 101 and the CO emission certifi2 cate is issued by— (i) the manufacturer of the motor car; or (ii) such accredited laboratory as may be prescribed, the rate applicable in accordance with the formula shall be the appropriate rate (value of R) specified in column 2 or column 4, as the case may be, of Sub-part C or Sub-part D of Part III of the First Schedule, for the computation of the amount of the CO levy or CO rebate. 2 2 (e) Where a CO emission certificate is not submitted to the Director2 General in accordance with paragraph (d), the rate applicable in accordance with the formula shall be the appropriate rate (value of R) specified in column 2 or column 5, as the case may be, of Sub-part C or Sub-part D of Part III of the First Schedule, for the computation of the amount of the CO levy or CO 2 2 rebate. (7) — (8) — (9) This section shall not apply to— (a) a second-hand motor car manufactured before 1 July 2005 and belonging to a returning citizen; or (b) a classic or vintage motor car. [S. 3C inserted by s. 5 of Act 19 of 2011 w.e.f. 13 July 2011; amended by s. 6 (c) of Act 37 of 2011 w.e.f. 13 July 2011; s. 7 (b) of Act 26 of 2013 w.e.f. 9 November 2013; s. 17 (c) of Act 9 of 2015 w.e.f. 14 May 2015.]