Mauritius cigarette tax structure, 2007–2011
| Excise duty (MUR per 1000 stick) | Customs duty* (%) | Ad valorem excise tax† (%) | VAT (%) | Remarks | |
|---|---|---|---|---|---|
| 2007–2008 | 2370 | 30 | 15 | Category A | |
| 1770 | 30 | 15 | Category B | ||
| 2010 | 30 | 15 | Category C | ||
| 2130 | 30 | 15 | Category D | ||
| 1 July 2008–19 November 2010 | 2200 | Nil | 15 | Only one category | |
| 20 November 2010–4 November 2011 | 2750 | Nil | 15 | Only one category | |
| 5 November 2011–9 November 2012 | 3160 | Nil | 15 | Only one category | |
| 10 November 2012 | 3540 | Nil | 15 | Only 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.