Excise Duty on Sugar Content of Sugar Sweetened Products

1. “sugar sweetened products” means –

   1. non-alcoholic beverages containing sugar, including juices, milk-based beverages and soft drinks; and

   2. non-staple sugar sweetened food products;

   “sugar” includes sucrose, lactose, maltose, fructose and glucose;

2. Excise duty of twelve cents per gram of sugar is already levied on non-alcoholic beverages containing sugar (whether imported or locally manufactured), whereas for non-staple sugar sweetened food products (whether imported or locally manufactured), an excise duty of twelve cents per gram of sugar shall be applicable as from 01 October 2025.

   See Communique : CommuniqueExcise260825.pdf(mra.mu)

   The excise duty of 12 cents per gram of sugar does not apply to sugar sweetened products meant for export and the excise duty of 12 cents per gram of sugar shall not apply to sugar-sweetened products with total sugar content of up to 4 grams per 100 grams or 4 grams per 100 millilitres.

   List of non-alcoholic beverages containing sugar with corresponding HS code

   List of non-staple sugar sweetened food products containing sugar with corresponding HS code

3. All local manufacturers and importers of sugar sweetened products (including sugar-sweetened products with total sugar content of up to 4 grams per 100 grams or 4 grams per 100 millilitres) are required to –

   (a) register as Economic Operators dealing in Excisable Products by submitting a duly filled Registration Form: MRA/CUS/TFCC/REG/EO06; and

   (b) apply for a Part I excise licence of “Importer or manufacturer of sugar sweetened products”. The application for the Part I excise licence shall be made by:

   (a) a local manufacturer, through the National Electronic Licensing System (NELS), available at: https://business.edbmauritius.org/wps/portal/business

   (b) an importer, by submitting a duly filled Application Form: MRA/CUS/EX/FORM 7. The forms MRA/CUS/TFCC/REG/EO06 and MRA/CUS/EX/FORM 7 are available on MRA website www.mra.mu and shall be submitted to the Excise Section, MRA Customs, Custom House, Mer Rouge, Port Louis on working days, during office hours.

4. 1. Licensed importers and manufacturers of “sugar sweetened products” under the Excise Act need to submit a bill of entry with specified documents, if any, and document(s) certifying the sugar content for each non-staple sugar sweetened food product.

   2. A manufacturer of sugar sweetened products may be authorised to submit a consolidated bill of entry for excisable goods to be warehoused or cleared during a month on such terms and conditions as the Director-General may determine.

      A manufacturer of sugar sweetened products who intends to benefit this trade facilitation measure should be duly registered with MRA Customs by making an application on the approved form: MRA/CUS/GEN/Form 31

      All applications relating is to be submitted through e-mail address: This email address is being protected from spambots. You need JavaScript enabled to view it. or by post on the following address: Custom House, Mer Rouge, Port Louis.

   3. List of Importers and Manufacturers of Sugar Sweetened Products

For further information and assistance on this matter, you may contact the Excise Section of the Customs Department on 202 0500.