MAURITIUS REVENUE AUTHORITY

Government notice no.107 of 2003

THE CUSTOMS ACT

Regulations made by the Minister under section 163 of the Customs Act

Theses regulations may be cited as the Customs (Amendment no.2) Regulations 2003.

•  In these regulations –

“principal regulations” means the Customs Regulations 1989.

•  The principal regulations are amended by deleting regulation 10F and replacing it by the following new regulation –

10F. Determination value of used machinery, equipment and vehicles 

In the application of section 18F of the Act. The determination of value of –

•  Used machinery and equipment shall be based on the FOB value of such goods when new, reduced by not more than 15 per cent for each year of use, subject to a maximum total reduction of 60 per cent.;

•  Second hand motor vehicle or used motor vehicle shall be based on the FOB value of the vehicle when new, reduced by –

•  9 per cent for the first month of use; and

•  One per cent for each subsequent month of use,
Up to a maximum of 56 per cent.

4. These regulations shall be deemed to have come into operation on 23 July 2003.

Made by the Minister on 22 July 2003

Government notice no.108 of 2003

THE EXCISE ACT

Regulations made by the Minister under section 57 of the Excise Act

Theses regulations may be cited as the Excise (Valuation of Motor Vehicles) Regulations 2003.

•  In these regulations –

“Act” means the Excise Act.

•  The value at importation of a second hand motor vehicle or used motor vehicle shall be the sum of –

•  The assessed FOB value of the vehicle when new, reduced by –

•  9 per cent for the first month of use; and

•  One per cent for each subsequent month of use,

Up to a maximum of 56 per cent; and

•  The amount of insurance and freight payable.

•  For the purpose of these regulations, :assessed FOB value: means –

•  where a motor vehicle of the same make, model, engine capacity, engine model and transmission system is or has been imported new, the value determined by reference to the FOB value of the motor vehicle when new;

•  where a motor vehicle of the same make, model, engine capacity, engine model and transmission system is not or has not been imported new, the value determined by reference to –

•  the FOB value of the motor vehicle when new, provided by the motor vehicle manufacturer; or

•  where the value under subparagraph (i) is not available, the retail market price data in the country of exportation of the motor vehicle when new published in guide books or other similar publications on motor vehicles approved by the Comptroller, reduced by 25 per cent.

•  These regulations shall be deemed to have come into operation on 23 July 2003.

Made by the Minister on 22 July 2003

Amended by [GN No 97 of 2009]

SCHEDULE

[regulation 4]

SECOND RESOLUTION

SCHEDULE

Sub- Part B- Formula

A = R x (C-T)

where

A- is the amount of the CO2 levy or CO2 rebate;

R- is the appropriate rate of the CO2 levy, or the appropriate CO2 rebate, per gramme per kilometer(KM);

C- is the CO2 gramme per km of the motor car, rounded to the nearest whole number;

T- is the CO2 threshold of 150 gramme per km;

Sub-Part C- Appropriate Rate of CO2 Levy

Sub-Part D- Appropriate Rate of CO2 Rebate

For the purposes of this Schedule -

(a) "Regulation No 101" means the Regulation No 101 of the Economic Commision for Europe of the United Nation (UN/ECE);

(b) where the value of C is computed in conformity with Regulation No 101 and the CO2 emission certifiate is issued by -

(i) the manufacturer of the motor car ; or

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