Table 1.

Mauritius Cigarette Tax Structure, 2007–2011

	Excise duty (MUR per 1000 stick)	Customs duty†)	Ad valorem excise tax††	VAT	Remarks
2007–2008	2,370	30%		15%	Category A
	1,770	30%		15%	Category B
	2,010		30%	15%	Category C
	2,130		30%	15%	Category D
July 1, 2008 – Nov 19, 2010	2,200	Nil		15%	Only one category
Nov 20, 2010– Nov 4, 2011	2,750	Nil		15%	Only one category
Nov 5, 2011– Nov 9, 2012	3,160	Nil		15%	Only one category
Nov 10, 2012	3,540	Nil		15%	Only one category

Source: Mauritius Revenue Authority

^†Customs duty applies to imported cigarettes based on cost, insurance and freight (CIF) value

^††Ad valorem (sales tax) applies to locally produced cigarettes based on ex-factory price

Category A: cigarettes at the top end of the international markets- foreign brands (e.g. Benson & Hedges, Camel, Dunhil, Marlboro).

Category B: other foreign cigarettes not classified under category A.

Category C: local cigarettes

Category D: other cigarettes not classified under A, B or C and whether containing tobacco or not.