Table 1

Mauritius cigarette tax structure, 2007–2011

Excise duty (MUR per 1000 stick)Customs duty* (%)Ad valorem excise tax† (%)VAT (%)Remarks
2007–200823703015Category A
17703015Category B
20103015Category C
21303015Category D
1 July 2008–19 November 20102200Nil15Only one category
20 November 2010–4 November 20112750Nil15Only one category
5 November 2011–9 November 20123160Nil15Only one category
10 November 20123540Nil15Only one category
  • Source: Mauritius Revenue Authority.

  • Category A: cigarettes at the top-end of the international markets: foreign brands (eg, Benson & Hedges, Camel, Dunhill, Marlboro).

  • Category B: other foreign cigarettes not classified under category A.

  • Category C: local cigarettes.

  • Category D: other cigarettes not classified under A, B or C and whether containing tobacco or not.

  • *Customs duty applies to imported cigarettes based on CIF value.

  • †Ad valorem (sales tax) applies to locally produced cigarettes based on ex-factory price.

  • CIF, cost, insurance and freight; MUR, Mauritian Rupees; VAT, value-added tax.