Section 91: Any importer A sugar sweetened 0%
This section is inserted by Act No 15 of 2021, section 24.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
91. Any importer A sugar sweetened 0%
or manufacturer product with total sugar
registered with the content not exceeding
Customs Department 4 grammes for 100
of the Mauritius grammes or 4 grammes
Revenue Authority for 100 millilitres of
the product, as the
case may be.
(j) in the Second Schedule, in Part I –
(i) by deleting the item “Importer or manufacturer of sugar
sweetened products”;
(ii) by inserting, in the appropriate alphabetical order, the
following new item –
Importer or manufacturer 500 To import, manufacture
of sugar sweetened and sell sugar sweetened
products products
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Questions this section answers
- What is the excise duty rate for a sugar-sweetened product with no more than 4 grammes of sugar per 100 grammes or 100 millilitres?