Excise Tax on Sugar Content of Sugar Sweetened Non-Alcoholic Beverages

"Sugar sweetened non-alcoholic beverages” as defined in the Excise Act,

  1. means any non- alcoholic beverages containing sugar; and
  2. includes juices, milk-based beverages and soft drinks.

Excise Duty of six cents per gram of sugar content is levied on sugar sweetened non-alcoholic beverages, whether imported or locally produced.

"Sugar" as defined in the Excise Act, includes sucrose, lactose, maltose, fructose and glucose.

This tax is NOT applicable on sugar sweetened non-alcoholic beverages meant for export. Consequently, all local manufacturers and importers of sugar sweetened non-alcoholic beverages 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 sugar sweetened non-alcoholic beverages under the Excise Act and registered importers need only to submit certificate for the content of sugar in gram for each product.

  1. Importers

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

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

  2. Local Manufacturers

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

    2. Registration of Economic Operators (Generic Form)

    3. EO 06 Manufacturer of Excisable Products