Excise Tax on Sugar Content of Soft Drinks

A new Excise Tax of three cents per gram of sugar content has been introduced on soft drinks, whether imported or locally produced. "Soft drink" as defined in the Food Regulations 1999 includes any aerated beverage (such as colas, soda water, etc), any "syrup", any fruit squash, cordial or drink. Soft drinks containing only artificial sweeteners, bottled water, fruit and/or vegetable juice will not be subjected to that tax. This tax shall NOT apply to soft drinks meant for export. Consequently, all local manufacturers and importers of soft drinks are required to be registered at the Registration Unit, 2nd Floor, Custom House, Mer Rouge, Port Louis on working days during office hours. Local manufacturers licensed as Manufacturer of Soft Drink under the Excise Act and registered importers need only to submit certificate for the content of sugar in gram for each product.

Press Communiqué

1. Importers

a. Application for registration of Economic Operators (Generic Form)

b. Importer and /or Exporter (Application made through a Customs House broker or a Freight Fowarding Agent)

2. Local Manufacturers

a. Application to the Director-General for the Issue or Renewal of Part I Licence

b. Registration of Economic Operators (Generic Form)

c. EO 06 Manufacturer of Excisable Products