ELIGIBILITY TEST - Excise Duty Concession for Returning Citizens on Vehicles





Please read the following Information before proceeding to the Eligibility Test (Please click on the 'CHECK ELIGIBILITY' option to proceed to the Eligibility Test)

  • This test pertains to an application for Excise Duty Concession on a motor vehicle or motor cycle (hereinafter referred to as vehicle) by a returning citizen under item 3 of Part 1A of the First Schedule to the Excise Act (hereinafter referrred to as Concession X03). You may click here to read the said regulations.


  • If you are eligible for the concession, you may bring a vehicle that has been purchased outside Mauritius prior to the date of your return. In this regard, you should submit the documentary evidence concerned. The vehicle should be shipped to Mauritius in your name within 180 days of the date of your return to Mauritius.


  • If you meet the eligibility criteria and do not wish to import a vehicle, you may clear a vehicle removed from a bonded warehouse, provided the vehicle is CLEARED within 180 days of the date of your return.


  • The regulations has provided for stay/visit in Mauritius during the period of 'residence abroad' and to be eligible for Concession X03, only under the 10 years period and not under the 5 years period.


  • Where the vehicle is registered in the name of a spouse who is not a citizen of Mauritius, Concession X03 shall be granted provided the conditions of eligibility are satisfied by the Mauritian citizen and the spouse is accompanying the citizen of Mauritius to settle in the country. The regulations has not made any provision to grant the concession to an applicant on a vehicle that has been registered in the name of his spouse who is a citizen of Mauritius.


  • Where a Mauritian citizen has been granted Concession X03, no other excise duty Concession under this item shall be granted to his spouse or to any of his dependent children on a vehicle.Kindly note that this concession is granted only once.


  • Where a returning citizen has been temporarily residing and working in Mauritius and decides to remain permanently here, he may make an application to the Director General of the MRA for Concession X03, provided that the application is received by the Director General of the MRA within 3 years from his date of temporary return. In this case the date of his definite return shall be deemed to be the date of his application.


  • Returning citizens of Mauritius are also eligible for duty exemption on their household effects (exemption E9). A beneficiary of exemption E9 who does not clear a vehicle at concessionary rate within the statutory period of 180 days of the date of his return:

    • Shall not be eligible for Concession X03 unless he goes abroad to take up residence anew and returns back after a period of 5 years or 10 years, as the case may be;

    • Cannot thereafter be considered as having resided temporarily in Mauritius, as the exemption E9 is granted to a citizen of Mauritius who is returning to Mauritius, after residence abroad.

  • A beneficiary of Concession X03 shall, for a period of 4 years from the date of validation of the import declaration not absent himself from Mauritius for more than 183 days in aggregate during each year and shall on a yearly basis, for the period specified, submit evidence that he is still residing in Mauritius and is in possession of the vehicle.


  • You may contact Customs on 202 0500 or visit the MRA Website (www.mra.mu) for more Information concerning excise duty concession on vehicles for returning citizens.


  • The period of residence abroad should be supported by a travel history memo issued by the Passport and Immigration Office of Mauritius. You also need to contact a Customs broker to clear the vehicle from Customs.


  • You need to contact Customs to clarify on your eligibility status, if during the period of 'residence abroad' of 5 years or 10 years, as the case may be:

    • You applied, as a foreign national and subsequently obtained the status of a 'citizen of Mauritius'.

    • You renounced to your Mauritian Citizenship and subsequently obtained it back.


N.B: You may also wish to apply under Mauritian Diaspora scheme available at the following link: http://www.diaspora.mu/incentives.aspx.[Every member registered under the Scheme shall be exempted from the payment of excise duty under the Excise Act of up to a maximum of Rs 2 million on a motor car cleared from a bonded warehouse or imported, provided that the member has not claimed excise duty concession as a returning citizen of Mauritius under item 3 of Part 1A of the First Schedule to the Excise Act.]


Disclaimer
In case of discrepancy between the Information appearing here and the regulations, the regulations shall take precedence.




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