On 2 September 2026, the Mauritius Revenue Authority (MRA) issued a communiqué announcing the imposition of excise duty on plastic bottles containing goods. This measure aligns with the government’s environmental policy to reduce plastic waste and generate revenue. The duty applies to all plastic bottles used for packaging beverages, cosmetics, pharmaceuticals, and other consumable products, whether imported or locally manufactured. The legal basis stems from the Excise Tariff Act and the Finance Act 2026, which empower the MRA to levy excise on specific goods deemed harmful to the environment. Effective immediately, economic operators must account for this duty in their pricing and customs declarations.
Key Takeaways
- Scope and Rates: The excise duty covers all plastic bottles regardless of content, with rates varying by bottle volume and material composition. Detailed rate schedules are published in the Excise Tariff (Amendment) Regulations 2026.
- Compliance Requirements: Importers must declare the duty at customs clearance using the appropriate HS codes. Local manufacturers must file monthly excise returns and remit duty via the MRA e-Services portal.
- Transitional Provisions: Existing stock held as of 1 September 2026 may be subject to a grace period for duty payment, provided operators submit a stock declaration to the MRA by 30 September 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement