ࡱ>  uwjklmnopqrst @ bjbjqq :E20008444H<<<8L<0? H,KK::K:K:KnL M<FM R E4ˆnLnLˆˆ44:K:K4\ˆ4:K4:Kˆѫ44:KJ @H٫<ۉ],y6r0,XHH44444fM~` n$ y fMfMfMH 58$M4H 58trade policies and practices by measure Introduction Since its last Trade Policy Review, in 2001, Mauritius has undertaken some major trade-related reforms. With the aim of transforming Mauritius into a duty-free island, the maximum tariff rates have been reduced, and the number of duty-free lines increased. This has helped to lower the simple average applied MFN tariff (including ad valorem equivalents (AVEs)) from 19.9% in 2001 to 6.6% in 2007. Some 79% of all tariff lines are now duty-free. The use of specific duties, however, increased from two tariff lines in 2001 to 5.9% of total tariff lines in 2007, the AVEs varying from 0.1% to 277.5%. The number of bands (excluding AVEs) has been reduced from 9 in 2001 to 4 in 2007. Manufacturing is the most tariff protected sector, with a simple average tariff of 6.8% and rates ranging up to 277.5%. Protection is especially high in footwear (50.7%), wearing apparel (34.3%), tobacco (27.9%), knitted and crocheted fabrics (27.7%), sugar products (25.7%), and beverages (23.6%). In 2005, Mauritius eliminated the differentiation of customs duties applied to imports depending on their source ("scheduled" territories, i.e. Commonwealth and certain major trading partners, and "non-scheduled" territories, i.e. other countries). The same differentiation in excise duties was eliminated already in 2001. The differences between the rates of the excise duty applied to imports and local goods were also eliminated in July 2006. The standard rate of the value-added tax (VAT) has been raised from 10% in 2001 to 15%. In addition, other duties and charges apply to imports of tea (a cess of MUR 0.20 per kg and a 20% Tea-Board fee) although they have been bound at 17% on this product. Mauritius has been implementing the WTO Agreement on Customs Valuation since 1 January 2000. Several non-tariff barriers continue to be maintained on various grounds. Imports of table potatoes and salt are still subject to quantitative restrictions, and numerous products remain subject to import controls, by means of permit, or import ban. Several parastatal bodies, such as the State Trading Corporation and the Agricultural Marketing Board, still hold exclusive rights over imports of "strategic products" (including wheat flour, ration rice, petroleum products, seed and table potatoes, and whole onions and garlic). There are several other parastatal bodies (that market or supply products or services) through which the State intervenes in economic activities. The contribution of state-owned enterprises to the GDP during the review period has been estimated at slightly above 14%; their most important contribution was in the transport, storage and communication subsectors. Price controls, consisting of a fixed maximum price system (on imports and locally produced goods) and a maximum percentage mark-up system (only on imports), continue to be maintained on some of the strategic products, even though the number of product groups subject to these controls has been decreased to 8 and 9 respectively. Mauritius has no competition legislation per se; a new Competition Bill has nevertheless been prepared. Mauritius has eliminated most of its incentive schemes (including the export processing zones), as part of bold reforms to dismantle the dualism in its economy. The new investment promotion strategy is based on a low-tax regime and promotion of targeted projects. Mauritius does not have legislation on contingency trade remedies; it has not taken any anti-dumping, countervailing or safeguard actions. The legislation on government procurement has been revised and a new Act, adopted in December 2006. Mauritius has enacted a number of new intellectual property laws, with the aim of bringing its legislation into conformity with the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). It adopted a law on patents, industrial designs and trade marks, and on protection against unfair practices. Copyrights are governed by the Copyright Act 1997. Two more laws - on layout designs of integrated circuits and geographical indications - have also been adopted, but not yet promulgated. No protection is granted to plant varieties; a Plant Breeders Rights Bill, drafted in 2003, is being finalized. Measures Directly Affecting Imports Customs procedures and valuation All operators in domestic or international trade in Mauritius must be registered with the Income Tax Department, as well as with the Registrar of Businesses, at the Ministry of Finance and Economic Development, and be issued a Tax Account Number (TAN) and Business Registration Number (BRN), used in customs documentation. Occasional importers must also register with the Customs Department. Importers of tea must be licensed by the Tea Board (ChapterIV(2)(ii)(b)). Preshipment inspection is not required on imports. In order to clear imports (and exports), a Customs Declaration (bill of entry) has to be lodged electronically by a TradeNet user.  Any importer (or exporter) can file the customs declaration provided she/he is registered with Customs as a declarant and is owner of the TradeNet front end system. Other commercial documents required by Customs include the invoice, packing list, bill of lading or airway bill, and when applicable, sanitary and phytosanitary certificates, certificate of inspection on TBT grounds, certificate of origin, and import permits (see also sections (iv), (vi), (viii) and (ix) below). Importation of certain products requires prior clearance from appropriate authorities, such as Ministry of Health and Quality of Life (MoHQL) for foodstuffs, beverages and pharmaceuticals; Ministry of Agro Industry and Fisheries (MAIF) for agricultural products, animal foodstuff, meat and live animals, and for rattanware or any goods that have wooden components; the Dangerous Chemical Control Board for dangerous chemicals; Ministry of Information Technology and Telecommunications (MITT) for films; the Information and Communication Technologies Authority (ICTA) for telecommunications apparatus; and the Police for arms, ammunitions, and explosives. The CFC-free certificate, asbestos-free certificate (for brake pads, brake linings and clutch linings) and mercury-free certificate (for batteries) are also required depending on the product. In the case of importing any registered trade mark, clearance by the Customs IPR unit is required. The final phase of implementation of the TradeNet single window system was launched in December 2000. Its participants are the government departments, businesses, and other agencies involved in international trade. The core part of the TradeNet Project is the Customs Management System (CMS), which allows the submission, processing and approval of customs declarations within 15 minutes, and processing and approval of import (and export) permits and payment of duties by electronic means. In November 2003, the previous risk management system (based on "non-selected" and "selected" status) was replaced by the channel system. Currently, there are four channels: the green channel subjects imports only to a cursory document check; the yellow channel (products subject to permit or inspection requirements of different government departments) to detailed document verification; and the red channel to both a detailed document verification and mandatory physical inspection. These channels are assigned automatically by the CMS, based on a combination of criteria such as product selectivity, sensitivity, value, and consistency of data. Customs officers are only allowed to change the channel from green to yellow or red. Customs officers responsible for checking the documents and for physical inspection are selected randomly by the computer system. In October 2007, around 20% of all imports were through the red channel (of which 8% under the warehousing regime), and 40% through each of the yellow and green channels. Customs clearance takes a maximum 15 minutes in the case of the green channel, and two hours in the case of yellow channel. In August 2007, a fourth (blue) channel became operational under the Cargo Fast Track Programme. It allows for paperless customs clearance for companies with a history of compliance. In this case, Customs carries out periodic post-clearance audits. Blue channel goods undergo only a low rate of random cargo inspection, undertaken at the importer's premises. As at November 2007, two companies had been rewarded the membership of Cargo Fast Track. A fifth (white) channel is expected to be implemented in June 2008. This channel will allow customs to authorize provisional release pending final clearance by the government agency whose requirement has not been fulfilled, thus transferring responsibility for any cargo clearance delay to the agency concerned. Since 1 January 2000, Mauritius has been implementing the WTO Agreement on Customs Valuation. If the transaction value cannot be used, the other five methods provided for by the Agreement can be used. The order of deductive and computed methods can be reversed on request by the importer. In the case of used machinery and equipment however, the customs value is established based on the f.o.b. value of such goods when new, reduced by maximum 15% for each year of use, subject to a maximum reduction of 60%. For second-hand motor vehicles, the value is established based on the f.o.b. value of the vehicle when new, reduced by 9% for the first month, and 1% for each subsequent month of use, up to a maximum of 56%. The authorities indicate that Mauritius is encountering some difficulties in implementing the Agreement, notably regarding the identification of the real value in the case of undervaluation. Customs provides warehousing for five days, after which goods are stored at freight stations or by the Mauritius Ports Authority (MPA) at the owner's expense. Goods must be removed within two months after being landed; otherwise, they may be sold by public auction or public tender after public notice of the sale. In order to speed up determination of tax appeals, an Assessment Review Committee (ARC) became operational on 20 February 2003. The ARC hears disputes relating to classification, origin, and valuation of goods, which were previously dealt with by the Customs Advisory Committee. Any aggrieved operator may, within 28 days after receiving notice, lodge with the ARC written representations asking for a review of the assessment, claim or decision. The decisions of the ARC may be appealed to the Supreme Court within 21 days. Conflicts relate mainly to classification, valuation, and rules of origin. Smuggling offences relate to trade in prohibited goods, wrong declarations, and undeclared goods. ARC dealt with 33 cases in 2006 (7 concerned classification and 26 valuation) and 18 during the first 10 months of 2007 (7 on classification, 7 on valuation and 4 concerned origin). Tariffs, other duties, and taxes General features Goods imported to Mauritius are generally subject to the customs tariff, and to internal taxes, i.e. the VAT, and excise duties (on selected products). Mauritius applies no tariff quotas to imports. Customs duties and taxes on imports, including tariffs, excise duties, and VAT, account for some 45% of total tax revenue. While total imports doubled from MUR 61,8 billion in 2000 to MUR 120.4 billion in 2006, tariff revenue decreased by one third from MUR3.7billion to MUR 2.5 billion, reflecting mainly the decreasing tariff protection since 2004 (section (b) below). Revenue from excise duties and VAT has shown the opposite trend, reflecting mostly the increase in imports, but also in the VAT rate (Table III.1), and improved revenue collection. Table III.1 Total import tax revenue, 2000-07 (MUR million) YearTotal imports  Customs duty  Excise duty VAT Paid  Exempted Paid  Exempted Paid  Exempted 200061,773.63,724.84,580.52,958.8692.63,329.32,349.7200165,679.73,407.23,350.92,589.6746.43,713.22,200.8200272,281,03,593.54,002.92,888.51,140.84,988.72,767.7200373,738.63,811.73,929.73,380.81,130.65,912.92,763.3200486,814.74,256.24,799.13,781.81,993.37,144.73,145.12005102,715.83,179.52,225.04,109.61,252.17,931.12,927.32006120,423.32,454.01,265.44,110.4511.48,970.82,378.72007a36,618.360.6248.51,371.5114.62,899.9213.8a January- April. Source: Mauritius authorities. Prior to April 2005, for differential import duty purposes, exporting countries were grouped as: "scheduled" territories, comprising Commonwealth countries and certain major trading partners; and "non-scheduled" territories, comprising all other countries, including Japan and the Republic of Korea. When imported from scheduled territories, merchandise normally liable to a tariff rate of 65% (non-scheduled territories) were granted a 10 percentage point reduction (i.e. a rate of 55%). According to the authorities, this differentiation was removed for the customs tariff in 2005. The 60percentage point reduction of the excise duties on imports of motor vehicles (HSNos.8703 and 8704) from scheduled territories was eliminated in 2001. Tariff structure The tariff classification is based on the 2007 Harmonized System (HS). Tariff reforms are normally carried out under the Customs Tariff Act and indicated in annual budget speeches. Proposals for changes in tariff structure come from, inter alia, the Government, the Mauritius Chamber of Commerce and Industry, the Association of Mauritian Manufacturers, the Small Enterprises and Handicraft Development Authority (SEHDA), and the general public; the approval of Parliament is required. The tariff consists mostly of ad valorem duties on the c.i.f. value of imports; the number of bands has been reduced gradually from 9 in 2001 to 4 in 2007 (0; 10%; 15%; and 30%). The use of specific duties has increased however from two tariff lines in 2001 to 5.9% of total tariff lines in 2007 (clothing and footwear, and horses). The ad valorem equivalents (AVEs) of these specific tariffs vary from 0.1% to 277.5%. As a result, the tariff rates range from zero to 277.5%. The Government intends to transform Mauritius into a duty-free island. To do so, the 2005-06 Budget reduced the rates on some 1,850 tariff lines, and the maximum ad valorem tariff rate from 80% to 65%. The 2006-07 Budget liberalized further, and brought the top ad valorem tariff rate down to 30%. The 2007-08 Budget eliminated the tariff on 37 products (mainly microphones, loudspeakers, and household appliances). As a result, some 79% of all tariff lines were duty free in 2007. The simple average of Mauritius' 2007 MFN tariff (including AVEs) was 6.6%, down from 19.9% in 2001; the coefficient of variation is 2.8 and reflects the dispersion of the rates from zero (the modal rate which applies to 79% of the 6,238 tariff lines at the HS eight-digit level) to 277.5% (Tables AIII.1 and III.2). Nearly 4.6% of tariff lines carry rates above 30% (all of them AVEs) (ChartIII.1) and concern only textile products and footwear. Except for the modal rate, the 30% rate applies to the highest number of lines (7.1% of lines) and concerns, for example: certain live animals and meat; yoghurt; biscuits and waffles; certain food supplements; certain beverages; most tobacco products; certain chemical compounds; explosives; pneumatic tyres; articles of stationary; textile and footwear; certain machinery and mechanical appliances; arms and ammunition. Table III.2 Structure of MFN tariffs, 2007 (Per cent) 2007U.R.a1. Bound tariff lines (% of all tariff lines)15.7n.a.2. Duty-free tariff lines (% of all tariff lines)79.015.73. Non-ad valorem tariffs (% of all tariff lines)5.90.04. Tariff quotas (% of all tariff lines)0.00.05. Non-ad valorem tariffs with no AVEs (% of all tariff lines)0.70.06. Simple average tariff rate6.696.4Agricultural products (WTO definition)b8.5119.7Non-agricultural products (WTO definition)c6.322.3Agriculture, hunting, forestry and fishing (ISIC 1)4.9117.4Mining and quarrying (ISIC 2)1.50.0Manufacturing (ISIC 3)6.890.07 Domestic tariff "spikes" (% of all tariff lines)d11.40.08. International tariff "peaks" (% of all tariff lines)e11.684.39. Overall standard deviation of applied rates18.745.710. "Nuisance" applied rates (% of all tariff lines)f0.00.0a Estimates based on bound tariff lines only. b WTO Agreement on Agriculture definitions. c Excluding petroleum. d Domestic tariff spikes are defined as those exceeding three times the overall simple average applied rate (indicator 6). e International tariff peaks are defined as those exceeding 15%. f Nuisance rates are those greater than zero, but less than or equal to 2%. Source: WTO Secretariat calculations, based on data provided by the Mauritian authorities.  Manufacturing (Major Division 3 of ISIC Revision 2) is the most tariff protected sector (Chart III.2 and Table AIV.1), with a simple average tariff of 6.8% and rates ranging up to 277.5% (the AVE of the specific duty on trousers, breeches and shorts, imported as parts of ensembles); the average tariff in the sector is slightly above the overall average. The protection is especially high in footwear (50.7%), manufacture of wearing apparel (34.3%), tobacco manufacturing (27.9%), knitted and crocheted fabrics (27.7%), sugar products (25.7%), and beverages (23.6%). Tariff protection in agriculture (Major Division 1 of ISIC Revision 2) averages 4.9% (down from 14% in 2001), with rates ranging up to 30%. Mining and quarrying (Major Division 2 of ISIC, Revision 2) is the least tariff protected sector, with a simple average tariff of 1.5% (up from 1% in 2001) and rates ranging up to 15%; Mauritius imports almost all its mineral product requirements. Using the WTO definition, the simple average tariff is 8.5% on agricultural products (down from 20.6% in 2001) and 6.3% on non-agricultural products (down from 19.8% in 2001) (Table III.2). In aggregate, the tariff shows mixed escalation, with rates averaging 2.6% on raw materials because of relatively higher rates mainly on certain basic agricultural products, 0.7% on semi-processed goods and 10.4% on finished products because of the relatively high rates on agricultural commodities (Chart III.2 and Table III.3). Further disaggregation of the tariff shows positive escalation in all industries, with the exception of a few industries based on highly protected agricultural commodities. Tariff escalation from semi-finished to finished products is the highest in textiles and apparel, followed by wood, and chemical and plastics industries. Tariff concessions under various incentive schemes modify this structure (TableAIII.2).  Table III.3 Summary analysis of MFN applied tariff, 2007 Applied 2007 rates Imports 2006 (US$ million)AnalysisNo. of linesaNo. of lines usedSimple avg. tariff (%)Range tariff (%)Std-dev (%)CV Total6,2386,1986.60-277.518.72.83,643.3By WTO definitionbAgriculture7707698.50-3011.91.4442.8Live animals and products thereof989715.70-3013.20.848.3Dairy products22222.70-308.83.258.4Coffee and tea, cocoa, sugar, etc.1561566.40-3010.71.786.9Cut flowers and plants32324.70-3011.12.41.7Fruit and vegetables1561568.90-309.61.146.2Grains16160.00-00.0..73.5Oil seeds, fats, oils and their products73731.40-153.72.636.7Beverages and spirits818122.20-3011.20.524.9Tobacco171728.20-307.30.38.9Other agricultural products1191190.40-152.46.257.2Non-agriculture (excl. petroleum)5,4525,4136.30-277.519.43.12,664.3Fish and fishery products1281280.40-303.08.4214.1Mineral products, precious stones and precious metals3753754.50-308.92.0282.2Metals7207201.10-304.33.9183.1Chemicals and photographic supplies9859852.00-307.03.6270.8Leather, rubber, footwear and travel goods23023019.10-271.140.52.147.8Table III.3 (cont'd)Wood, pulp, paper and furniture3263266.10-3011.11.8121.0Textiles and clothing1,1451,10616.90-277.533.22.0320.1Transport equipment2612614.00-308.82.2371.7Non-electric machinery5405400.80-304.45.8328.8Electric machinery2892894.80-309.72.0422.7Non agricultural articles n.e.s.4534534.40-309.02.1102.0By ISIC sectorcAgriculture, hunting, forestry and fishing3043034.90-308.41.7134.1Mining1091091.50-154.53.067.3Manufacturing5,8255,7866.80-277.519.22.83,441.9By stage of processingRaw materials6556542.60-306.62.5527.0Semi-processed products1,8931,8930.70-303.85.6624.2Fully-processed products3,6903,65110.40-277.523.32.22,492.1Note: CV = coefficient of variation. a The total number of lines is listed; tariff rates are based on a lower frequency (number of lines) since lines with no ad valorem equivalents may be excluded. b 16 tariff lines on petroleum products are not taken into account. c International Standard Industrial Classification (Rev.2). Source: WTO Secretariat estimates, based on data provided by the Mauritian authorities. Imports 2006 from UNSD, Comtrade database. In the absence of concessions, the high tariff protection of agricultural commodities hampers the competitiveness of finished goods based on these inputs. In other industries, the strong positive tariff escalation hides a high effective rate of protection that does not encourage international competitiveness of the finished products. The average customs tariff collection (tariff revenue divided by value of imports) during 2001-06 was 4.1%; the ratio has decreased gradually, from 5.2% in 2001 to 2.0% in 2006. The collection ratio has been consistently lower than the average tariff rate, even though the gap has been narrowing considerably as a result of tariff reforms, which have reduced the need for duty and tax concessions (section (iii) below). Other duties and taxes The standard rate of VAT was raised from 10% to 12% in July 2001, and from 12% to the current level of 15% in July 2002. It is levied on the duty-inclusive value (the customs value plus border charges, including excise duty) of imports and on the sale price (including the excise duty) of locally produced goods and services. In 2007, 4,987 tariff lines were subject to the rate of 15%, 625lines were subject to 0%, and 628 lines were exempted. Zero-rated goods and services include exports, with few exceptions (see below); certain consumables such as wheat flour and bran, edible oils, margarine, sterilized liquid milk, curdled milk and cream, yoghurt, sugar, poultry; certain industrial inputs like dyes, fabrics, thread and dyeing services; raw hides and skins and leather; silk and products of silk; wool and other animal hair; thread, yarn and fabrics (including cotton and synthetic); labels and embroidery; buttons, press-fasteners, snap-fasteners and press studs, and slide fasteners; certain agricultural inputs such as fertilizers and animal feed; kerosene; electricity and water for household use and for agricultural irrigation; and services such as transport of passengers and goods by sea or air; services to non-residents (and non-Mauritians); certain financial services; and aeronautical services. Goods and services exempted from VAT include basic foodstuffs (e.g. rice, wheat, cereal flours with the exception of wheat flour, bread, edible fats and oils, dairy products, meat with the exception of poultry, and certain fish); primary agricultural products; seeds, bulbs and plants; live animals, except poultry; certain food preparations; common salt; journals and periodicals; medicines and medical equipment; medical and dental services; herbicides; shades, green houses, and fertigation and irrigation pumps and machinery for agriculture; cotton (HS 52.01, 52.02 and 53.03); preparations for the treatment of textile, leather, and certain other materials; aircraft, fishing vessels and ships for the transport of persons or goods; buses; transport of passengers by public service vehicles; educational and training services; the grant, assignment or surrender of land, and the sale or transfer of immovable property; pearls, diamonds, silver, gold, and platinum; printed circuits and electronic integrated circuits and micro-assemblies; certain machinery; construction for residential purposes; cargo handling services; and financial services, with the exception of certain banking services, which are subject to VAT as of 1 January 2003 (Chapter IV(5)(i)(b)). The list of persons or bodies exempt from the VAT includes disabled persons and the blind; religious, benevolent, and charitable bodies/institutions; airlines (their instrumental material and training aids, their repair, maintenance, and servicing equipment, and fuel, lubricants, and other consumable technical supplies for their own consumption); any non-citizen working in Mauritius under a bilateral agreement with the Government of Mauritius; and diplomatic missions and agents. Any goods not exceeding MUR 1,000 in customs value, imported in a single package, is exempt from VAT if the comptroller of Customs is satisfied that the package is not part of a larger consignment. Companies engaged wholly and exclusively in the provision of e-commerce services to persons residing outside Mauritius, or in the registration and processing in Mauritius of bets placed on overseas sporting events by persons residing outside Mauritius are except from VAT payment. The exemption covers services provided by banks in respect of credit or debit cards processed by the company or accepted by the company for payment for the supply of services. The National Housing Development Company Ltd. is exempted for construction of housing estates. In order to ease the financial situation of export enterprises after the abolition of the special VAT regime for EPZs on 1 October 2006 (section (3)(iv) below), a fast track system for the VAT refund became operational in November 2006. Under the system, export enterprises may receive VAT repayment within seven days (normally 45 days), subject to certain conditions. Excise duty is collected on a certain number of imported and locally produced goods (TableAIII.3); exports are exempt. In principle, it is levied on the c.i.f. value of imports and the ex-factory price of domestic goods. Selected items (126 tariff lines) are subject to excise duty. Since the last review of Mauritius, excise duty rates have been lowered on petroleum products and motor vehicles, and some new items (e.g. plastic products) have been subject to the duty. During 2001-06, there were significant differences in the application of excise duty on imported and locally produced goods: the duty was advalorem on imports, and either ad valorem, specific, or alternate on locally produced goods. In some cases, such as cigarettes, the duty was significantly higher on imports than on locally produced goods, and in other cases, such as ethyl alcohol, Portland cement or certain tobacco products, excise duty applied to imported goods only. These differences were eliminated in July 2006. A cess of MUR 0.20 per kg. and a 20% Tea-Board fee on the c.i.f. value are collected on imports of tea (Chapter IV(2)). During 2000-07 (first quarter), the average collection ratio on imports was 4.1% for excise duty and 7.2% for the VAT. Revenue forgone in terms of exemptions represented on average some 28.6% of the excise duty collected on imports, and 43.4% in the case of the VAT. Bindings In the Uruguay Round, Mauritius bound the tariffs on 15.7% of all its lines at the HSeightdigit level. The bound tariffs on all agricultural products (WTO definition) are at a ceiling rate of 122%, with the exception of frozen boneless bovine meat, milk and cream, butter, processed cheese, potatoes, onions and shallots, peas, oranges, grapes and apples, wheat, muslin, maize and milled rice, with a ceiling rate of 37%; and coconuts, almonds in shell, bananas, tea, shelled groundnuts, preserved tomatoes, and frozen orange juice, at 82%. Mauritius bound tariffs at a ceiling rate of 65% on selected non-agricultural products: ten HS four-digit tariff lines (i.e. 1.6% of total lines at the HS eight-digit level for non-agricultural products), including tubes, pipes and hoses, and fittings thereof; printed matters; glasses; interchangeable and electro-mechanical tools; derricks, cranes, mobile lifting frames, straddle carriers and trucks; electric motors and generators; and public transport motor vehicles. The "other duties and charges" were bound at 17% on all products subject to tariff binding commitments, with the exception of frozen boneless bovine meat, milk and cream, processed cheese, potatoes seed, peas, maize, and printed matter, on which they were bound at zero. However, the cess and the fee imposed on imports of tea together exceed the bound level of other duties and charges on this product (section (c) above). Duty and tax exemptions and concessions Tariff exemptions are granted under various incentive schemes (section (4)(i)). There are also 43 categories of "Unclassified" tariff exemptions (down from 67 in 2001), including on machinery, equipment (and parts thereof) and inputs to be used in various manufacturing industries or in agriculture and fisheries; specified motor vehicles; pedagogical materials and equipment; and such universally exempt merchandise as re-imports, donations, samples, imports by benevolent, charitable, and religious institutions/bodies, and bona fide passenger baggage. Wheat flour imported by the State Trading Corporation on behalf of the Government is also exempted. Reduced tariff rates apply on various imports, classified under 13 groups (down from 57 in 2001), including parts and accessories for processing and assembly of machinery (HS 84 and 85), riding boots, meat pastes and skins used to produce certain products, certain items used in horticulture, certain perfumery preparations, car gas kits, and motor cycles for returning citizens. The reduced rates are 5%, 10% and 15% depending on the product, or 25% of the rate applicable in the case of car gas kits. In addition, other company-specific exemptions or concessions may be granted by the Minister in charge of finance on a selective basis (e.g. to increase domestic value added or export potential). Duty drawbacks are granted on raw materials and intermediate goods used to produce exports (section (3)(iv) below). During 2000-06, tariff exemptions and concessions averaged some 89% of tariff revenue from imports; excise duty and VAT exemptions and concessions represented 29% and 43% of their revenue from imports respectively (TableIII.1). Rules of origin Mauritius has no non-preferential rules of origin. Preferential rules of origin are set out in regional trade agreements to which Mauritius is a signatory (see Chapter II(4)(iii) and Table III.4). The COMESA, SADC, IOC and bilateral regimes require originating products to be transported directly from one member State to another; the COMESA and SADC regimes provide for origin cumulation. Table III.4 Rules of origin under preferential trade agreements AgreementCriteriaCOMESAA product is considered to be originating in member States, if: (i) it has been wholly produced in a member State; or (ii) it is produced in the member State and: - the c.i.f. value of any foreign materials does not exceed 60% of the total cost, or - it attains a value added of at least 35% of the ex-factory cost of the product, or - it is classifiable under a different tariff heading than the one of the non-originating materials used in its production; or - it is designated by the Council of Ministers as "of particular importance to the economic development of the member States" and contains not less than 25% value added. SADCA product is considered to be originating in a member State, if: (i) it is wholly produced in any member State; or (ii) it is produced in the member State and: - the c.i.f. value of foreign materials does not exceed 60% of the total cost of the materials used in its production; or - the value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods; or -there is a change in the tariff heading of a product arising from a processing carried out on the non-originating materials - additional specific conditions are applied for products to be considered as sufficiently worked or processed. IOCA product is considered to be originating in a member State (with the exception of France/Reunion Island), if: (i) it is wholly produced in any member State; or (ii) it is produced in the member States and: - the c.i.f. value of foreign materials does not exceed 60% of the total cost of the materials used in its production; or - the value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods; or - it is designated by the Council of IOC as "of particular importance to the economic development of the member States" and should contain at least 25% value added.Source: WTO secretariat. Tariff preferences Mauritius grants preferential tariff treatment to imports under the COMESA, SADC and IOC treaties, and (on a bilateral basis) to Pakistan, subject to the relevant certificates of origin. With the exception of some agricultural products (Table III.5), most goods are traded freely between Mauritius and other COMESA members that have fully met the free-trade area commitments (Group I). Preferential treatment consisting of a 90% tariff reduction is granted to imports from other COMESA members (Group II) (ChapterII(4)(iii)(a)). Under the SADC Trade Protocol, Mauritius grants duty-free access to imports of category A products (mostly raw materials and production equipment) from the other members that have already deposited their implementation instruments. Products of category B ("revenue sensitive" products) are undergoing gradual liberalization and tariffs should be phased out by 2008. Products of category C ("sensitive" products) will be liberalized gradually starting in 2008 (Chapter II(4)(iii)(b)). The average preferential tariff applied by Mauritius to imports from other SADC countries is 1.4%; the highest average preferential rates ARE on beverages and spirits (20.9%) (Table III.5). Table III.5 Summary analysis of MFN applied tariff and preferential tariffs, 2007 Number of linesSimple average (%)AnalysisMFN AppliedCOMESA ICOMESA IIIOCSADCPakistan20072008Total6,2386.60.10.70.21.96.46.4By WTO definitionaAgriculture7708.50.40.90.94.38.18.0Live animals and products thereof9815.70.01.64.84.315.715.7Dairy products222.70.00.30.02.72.72.7Coffee and tea, cocoa, sugar, etc.1566.40.00.60.43.76.16.0Cut flowers and plants324.70.00.50.00.02.32.3Fruit and vegetables1568.91.70.90.12.17.97.9Grains160.00.00.00.00.00.00.0Oil seeds, fats, oils and their products731.40.20.10.00.51.41.4Beverages and spirits8122.20.02.20.020.922.222.2Tobacco1728.20.02.88.88.824.020.1Other agricultural products1190.40.00.00.10.30.40.4Non-agriculture (excl. petroleum)5,4526.30.00.70.11.66.26.2Fish and fishery products1280.40.10.00.00.00.40.4Mineral products, precious stones and precious metals3754.50.00.40.11.04.34.1Metals7201.10.00.10.00.61.11.1Chemicals and photographic supplies9852.00.00.20.41.42.02.0Leather, rubber, footwear and travel goods23019.10.01.90.515.019.119.1Wood, pulp, paper and furniture3266.10.00.60.04.35.95.9Textiles and clothing1,14516.90.11.80.10.616.516.2Transport equipment2614.00.00.40.00.74.04.0Non-electric machinery5400.80.00.10.00.00.80.8Electric machinery2894.80.00.60.01.04.74.7Non-agricultural articles n.e.s.4534.40.00.50.00.74.34.3By ISIC sectorbAgriculture, hunting, forestry and fishing3044.90.70.51.40.54.03.9Mining1091.50.00.20.30.30.90.3Manufacturing5,8256.80.00.70.22.06.76.6Table III.5 (cont'd)By stage of processingRaw materials6552.60.30.30.70.42.12.0Semi-processed products1,8930.70.00.10.00.20.70.7Fully processed products3,69010.40.11.10.23.010.210.1a 16 tariff lines on petroleum products are not taken into account. b International Standard Industrial Classification (Rev.2). Source: WTO Secretariat estimates, based on data provided by the Mauritian authorities. Under the IOC Agreement, all goods are traded freely between Mauritius and Madagascar (Chapter II(4)(iii)(c)). Since 30 November 2007, Mauritius also grants preferences (on a bilateral basis) on imports from Pakistan. However, these preferences remain limited to few product groups (TableIII.5). Import prohibitions, restrictions, and licensing Import prohibitions apply to several categories of goods, mainly for health and safety reasons. The number of categories of prohibited goods has been increased from 24 to 33 since the last Review of Mauritius (Table III.6). In addition, importation of certain drugs is prohibited under the Dangerous Goods Act. Importation of second-hand goods (other than motor vehicles) for resale is prohibited, as well as the importation of second-hand motorcycle/autocycle parts and accessories for resale or local assembly. Importation of black tea is in principle, not allowed (ChapterIV(2)(ii)(b)). For certain strategic reasons, some products can only be imported by parastatal organizations (section(4)(ii) below). The Mauritius Sugar Syndicate is the sole marketer and importer of sugar (Chapter IV(2)). Import permits are required for the goods controlled by the Ministry in charge of commerce (Table AIII.4), and for other products, mainly on health, environmental, security, and public safety grounds. The list of imports controlled by the Ministry in charge of commerce has been subject to few modifications since the last TPR of Mauritius. The main modifications concern the elimination of certain items (mainly agricultural products, chemicals, certain equipment and metals), and the addition of others (mainly milk and canned food products, certain plastic and rubber articles, articles containing asbestos, rough diamonds, and electrical apparatus). The Ministry is responsible for the control of these imports in collaboration with other agencies. Import permits from the MAIF are required for animal foodstuffs, meat, and live animals. Import permits for manufactured and un-manufactured tobacco are issued by the Tobacco Board (Chapter IV(2)). Table III.6 Import prohibitions, 2007 ProductRationale for prohibitionRolling machines (other than industrial types) used to manufacture cigarettesLife security Diamonds including rough ones imported from LiberiaUnited Nations General Assembly Resolution All round logs and timber products from LiberiaUnited Nations General Assembly ResolutionBull bar..Asbestos fibres (actinolite, anthophylite, amosite, and tremolite)Health hazardToy known as Yoyo water ball Health hazardAny jelly confectionery intended for human consumption and containing E425Health hazardAny jelly mini cup or mini capsule intended for human consumption containing food additives E400, E401, E402, E403, E404, E405, E406, E407, E407a, E410, E412, E413, E414, E415, E417 or E418 Health hazardBatteries containing mercury Environmental protectionAerosol spray containing benzene Health hazardCosmetic products containing Vitamin K1 (phytonadione) Health hazardBall valve bottles Life securityExplosive caps for toy pistols and guns containing a mixture of potassium chlorate and red phosphorusLife securityFire crackers of a type "ptards raps" Life securityWhite phosphorous matches Life securityRemoulded, recapped or re-grooved motor vehicle rubber tyres Life security and prevention of deceptive practicesKerosene stoves of a type "lampes vertes" and parts thereof Life securityIvory and tortoise shell Conservation of Endangered SpeciesUnderwater fishing guns Environmental protectionSugar and chocolate confectionary and bubble/chewing gum in the form of cigarettes Protection of children's moralsSecond-hand motor vehicle spare parts and accessories (tubes and wheels; Macpherson strut assembly; injector nozzles; chassis and parts thereof; brake linings~ clutch nut and parts thereof~ filters~ hoses~ engine mountings~ belts~ oil seals~ ball joints~ bearings~ shock absorbers~ coil spring, leaf spring and torsion bar~ body shells of motorcars or any parts of motorcars originally welded by the manufacturer to their structured body shells or chassis; jacks~ second-hand motor vehicles tyres other than imported by any firm operating in the export processing zone for re-export as retreaded tyres) Life security and prevention of deceptive practicesToy motorcyclists' helmets Life security and prevention of deceptive practices"Roll your own cigarettes" papers imported under H.S. 48.13 Protection of public moralsElectric water heaters with bare element and parts and accessories thereof Life securityPortable electric lamps known as laser penlights/torches of 1 MW or more Life securityToy pistols and guns with projectiles Life securityContainers performing the function of "aerosols" using chlorofluorocarbons (CFCs) as propellant with contents other than pharmaceutical products)Protection of lifeItems containing CFC's as refrigerant or blowing agentEnvironmental protectionCrocidolite (blue asbestos) and its products Protection of lifePolybrominated biphenyls (PBB) and productsLife securityPolychlorinated biphenyls (PCB) and productsLife securityPolychlorinated terphenyis (PCT), and Tris (2, 3 Dibromopropyl) phospate and their productsLife security PVC teethers and teething ringsProtection of life.. Not available. Source: The Consumer Protection (Control of Imports) Regulations 1999, Second Schedule, Regulation 2, updated as at 12June 2007. In certain cases, import permits require prior clearance from the relevant authorities, such as MAIF for chilled or frozen fish; MoHQL for nutrient supplements, animal or vegetable fats and oils, margarine edible mixtures or preparations, pharmaceutical products and traditional medicines, and certain medical materials and instruments; Ministry of Public Infrastructure, Shipping and Land Transport for public transport type, passenger motor vehicles, and buses; and Ministry of Tourism, Leisure and External Communications for cruise ships, excursion boats, and boats, ships, barges and similar vessels for the transfer of persons or goods. An import permit is required for certain other items for conformity to technical regulations (section (viii) below). Import permits for certain agricultural products are subject to clearance by the AMB (ChapterIV(2)). To import animal foodstuffs, live animals and meat, an authorization is required from the Division of Veterinary Services (DVS) of the MAIF. The importation of tea requires a licence for the importer and an import permit for each consignment of tea, delivered by the Tea Board. The submission of an application and issue of an import permit are done electronically. For straightforward applications, permits are issued within 24 hours. For applications that need consultation with other agencies (e.g. the Mauritius Standards Bureau for goods subject to technical regulations or specific standards, and the Pharmacy Board for pharmaceutical products), the issue of a permit may take a maximum of one month; no fee is charged. No import permit is required for controlled goods if imported as: household and personal effects of a passenger (excluding second-hand vehicles and second-hand equipment and tools for commercial or industrial use); samples of no commercial value involving no transfer of funds; and goods for ship stores and transhipment. Specific conditions and restrictions are imposed on the importation of certain controlled goods (Table III.7). Since the last TPR of Mauritius, some modifications have been made to the list of products subject to these conditions, including the elimination of items such as food additives and bakery additives in general, and iron sheets, and the inclusion of new items such as life-saving jackets, tubes and hoses, rough diamonds, and plastic carry bags. Quantitative restrictions apply to imports of potatoes and tables salt (see Chapter IV(2) and (3)). The number of second-hand vehicles an individual or firm (other than dealer) may import is limited to one every five years, with the exception of motocycles and minibuses. Gold can be imported only by EPZ jewellers or factories holding the appropriate licences or certificates to manufacture goldware. Restrictions on imports of palm oil were eliminated in 2002/03. Other conditions apply to certain products. Alcoholic beverages require a certificate of the MoHQL on first importation. Imports of drugs (other than controlled drugs) for use in the public sector are subject to international tenders. Imported pharmaceuticals must be registered for sale in their country of origin, and imported pesticides must be registered in the country of origin before an import permit can be granted. Fishing and other vessels for processing or preserving fishery products require a seaworthiness certificate and a declaration of survey of the vessel. Table III.7 Conditions on imports of controlled goods, November 2007 Description of controlled goodsConditions under which the goods should be importedRice (imported by traders other than STC)Must not exceed 10% broken riceWeighing and measuring instruments not for trade useEach instrument should be clearly and indelibly marked "not for trade use"Second-hand (used/reconditioned) motor vehicles as follows:Common requirements (with the exception of motor-cycles): must (i) be consigned to the applicant whose name must appear on the bill of lading and the manifest as the consignee; (ii) be registered with the National Transport Authority in the name of the importer except where the vehicle is imported by an authorized dealer; (iii) be right-hand drive; (iv) be in good running condition and not damaged; (v) have its original chassis; (vi) be covered by an inspection certificate in the form specified in the Sixth Schedule a or containing the particulars and information required in the Sixth Schedule a)issued not earlier than 2 months before the date of shipment by a branch of Bureau Veritas or SGS or a competent authority in the exporting country recognized by the Permanent Secretary, or with regard to Japan, South Africa and the United Kingdom by the authorities specified in the Seventh Schedule a certifying the roadworthiness and usability of the vehicle, except where the vehicle is imported by the categories of importers specified in paragraphs 1 to 6 in Part I of the Eighth Schedulea; (vii) not be fitted with any bull barTable III.7 (cont'd)(a) Motorcars, dual purpose vehicles (including 2x4 and 4x4 double-cab truck but excluding van and double-cab heavy duty lorry)Specific requirements: must (i) be between 18 months and 4 years from the date of first registration, at the date of shipment, except for a vehicle imported by the categories of importers specified at paragraphs 1 to 6 in Part I of the Eighth Schedulea; (ii) be covered by a document issued by the appropriate authority in the exporting country and/or in the country of origin, acceptable by the Permanent Secretary as evidence that the vehicle is not stolen; (ix) have been first registered not later than in the year following the year of manufacture(b) Goods vehicles (lorries including double-cab heavy duty lorries and trucks other than 2x4 and 4x4 double-cab trucks)Specific requirements: must (i) be not more than 8 years from the date of first registration, at the date of shipment, except for a vehicle imported by the categories of importers specified in paragraphs 1 to 6 in Part I of the Eighth Schedulea; (ii) be covered by a document issued by the appropriate authority in the exporting country and/or in the country of origin, acceptable by the Permanent Secretary as evidence that the vehicle is not stolen; (iii) have been first registered not later than in the year following the year of manufacture(c) Vans (other than motor buses) designed to carry goods and/or to carry not more than 7 persons including the driverSpecific requirements: must (i) be not more than 5 years from the date of first registration, except for a vehicle imported by the categories of importers specified in paragraphs 1 to 6 of Part I of the Eighth Schedulea(d) Motor busesSpecific requirements: must (i) be not more than 8 years from the date of first registration, at the date of shipment, except for buses imported by the categories of importers listed in Part III of the Eighth Schedule a; (ii) be covered by a document issued by the appropriate authority in the exporting country and/or in the country of origin, acceptable by the Permanent Secretary as evidence that the vehicle is not stolen; (iii) have been first registered not later than in the year following the year of manufacture(e) Motor-cyclesMust be less than one year old at the date of shipmentSecond-hand motor-vehicle parts and accessoriesExcluding prohibited second-hand motor-vehicle parts and accessories as specified in the Second Schedule aControlled goods imported for re-export(a) should be re-exported ex-bonded warehouse and not sold on the local market in any circumstances; (b) no permission to sell on the local market will be granted in any circumstancesMotor-cyclists' helmets (crash helmets)Each helmet should be indelibly and clearly marked with the certification mark issued by the Mauritius Standard Bureau (MSB) or a recognized standards institution in the country of originBakery additives(a) Hydrogenated oils and fats imported under CTN 15.16 for industrial useMust contain not more than 85% saturated fatty acids on the fat weight basis(b) Vegetable fats (Vanaspati) imported under HS 15.16.20Must contain not more than 30% of saturated fatty acids on the fat weight basisMargarine rich in polyunsaturates imported under HS 15.17Must contain not less than 45% of polyunsaturated fats and not more than 25% of saturated fats on the fat weight basis(a) Margarine imported under HS 15.17 for industrial purposeMust contain not more than 75% of saturated fatty acids on the fat weight basis(b) Other margarine imported under HS 15.17Must contain: (a) not more than 60% of saturated fats on the fat weight basis; and (b) not more than 25% of palm oilsEdible mixtures or preparations of animal or vegetable fats or oil or of fractions of different fats or oil imported under HS 15.17 and 15.18Must contain: (a) not more than 23% of saturated fatty acids; and (b) not more than 25% of palm oilsMeasuring tapesAt least 50% of each consignment of measuring tapes must be graduated in metric onlyPVC pipes(a) Must comply with MS ISO 4422-2 and MS6; (b) A certificate from the MSB must be obtained prior to customs clearanceBroomsExcluding straw brooms and brooms wholly or partially made of vegetative material like "fataque"Electric cable insulated with plastic materials(a) Must comply with MS 17 and MS 113; (b) A certificate from the MSB must be obtained prior to the Customs clearanceArmoured electric cablesShould comply with MS 101Coconut oilCoconut oil should be imported in bottles of 1 litre each, to be labelled as follows: (a) "for cosmetic or religious purposes only"; and (b) "coconut oil is hazardous to health if consumed"Table III.7 (cont'd) Fine gold for resale(a) the importer should hold the appropriate trading licence issued under the Trade and Industries Classification Act and the Local Government Act giving him the right to manufacture and sell goldware; (b) the fine gold should be sold to licensed jewellers only; (c) a certificate of fineness from overseas, attesting that the gold is of 24 Kt, should be submitted to the Ministry prior to customs clearancePocket lighters, gas fuelled, non-refillable(a) must comply with the International Standard, ISO 9994:1995 or any other equivalent standard; (b) a recent certificate of conformity with international standard ISO 9994:1995 or any other equivalent standard, should be submitted to the Ministry prior to customs clearanceLife saving jackets(a) must comply with the specifications set out in the Safety of Life at Sea (SOLAS) Convention; (b) every life jacket must bear the SOLAS markingTubes and Hoses (other than tubes and hoses consisting of a metal reinforcement) for connecting liquefied petroleum gas (LPG) cylinders to domestic gas appliances(a) The tubes and hoses must indelibly bear at each interval of not more than 50 centimetres the following inscriptions: (i) the mark of the National Standard of the country of origin; (ii) the identity of the manufacturer and the country of origin; and (iii) the date limit for use (b) a valid certificate of conformity with the National Standard of the country of origin, issued by a recognised body, should be submitted to the Ministry prior to the importationRough diamonds (other than those imported from Liberia(a) a valid Kimberley Process Certificate issued by the appropriate authority of the exporting country must be submitted to the Ministry, prior to customs clearance of the diamonds; (b) the Certificate must be a forgery-resistant document that meets the requirements of the Kimberley Process International Certification Scheme for rough diamonds; (c) must be imported in a sealed tamper-proof container accompanied by a duly authenticated copy of the Certificate; (d) the relevant invoice from the supplier abroad must inter alia bear the following note: the rough diamonds herein invoiced have been purchased from legitimate source/s not involved in funding armed conflict and in compliance with relevant United Nations resolutionsPlastic carry bags(a) must comply with the standards specified in the Schedule a) to the Environment Protection (Plastic Carry Bags) Regulations 2004. (b) a Certificate from the MSB attesting compliance with the standards must be obtained prior to customs clearance.a The Schedules in the table refer to the Schedules of the Consumer Protection (Control of Imports) Regulations. Source: The Consumer Protection (Control of Imports) Regulations, Fifth Schedule (as amended). Contingency trade remedies Mauritius has no legislation on anti-dumping, countervailing or safeguard measures. In 2001, draft legislation was being vetted by the Attorney General's Office and was expected to come into force by the end of 2001. However, in 2004, a new Antidumping, Countervailing and Safeguard Measures Bill was prepared and expected to be introduced in the National Assembly before the end of the year. The authorities indicate that the bill is being finalized and is expected to be adopted by April 2008. During the period under review, Mauritius has taken no anti-dumping, countervailing or safeguard actions. Technical barriers to trade (TBT) The Mauritius Standards Bureau (MSB), established in 1975, develops standards (including technical regulations) and provides metrology, calibration, testing, and quality assurance services to the manufacturing and services sectors. It is administered by the Standards Council whose Chairman is appointed by the Minister in charge of industry. The Council is assisted by nine technical committees. The MSB is a full member of the International Organization for Standardization (ISO) and the African Regional Organization for Standardization (ARSO). It is also an adherent to the WTO Code of Good Practice for the Preparation, Adoption and Application of Standards, and the national enquiry point. The MSB is around 60% financed by the State. Draft standards are published in Government Gazette and a 60-day period is allocated for public comments on draft standards, proposed amendments, withdrawals or revisions. Standards enter into force after due consideration has been given to any written objection or representation. Mauritian standards are revised every five years with a view to aligning them on international standards. As at November 2007, Mauritius had 160 standards (13 were under revision) in areas such as chemicals, construction material, engineering, food processing, and management systems. The Minister in charge of industry may, by public notice, transform a standard into a technical regulation (i.e. compulsory), after publication of his intention to do so and after consideration of any written objection lodged with the Director of the MSB within two months after publication of the notice. Technical regulations may also be promulgated by other authorities in their respective areas of competence (based or not on MSB standards). Technical regulations apply to imports and locally produced goods. In 2007, Mauritius had 25 technical regulations, up from 12 in 2001 (Table III.8). Since its last TPR, Mauritius has notified two technical regulations to the WTO (concerning hazardous wastes and requirements on plastic carry bags), both for environmental protection purposes (see section (ix) below). Alcoholic beverages require a certificate of analysis on first importation. Safety regulations (identical to British ones) apply to products such as electric water heaters, arms, ammunition, dynamite, and explosives. The Ministry in charge of commerce is in charge of the implementation of technical regulations. All products subject to technical regulations are considered to be controlled goods. Table III.8 Selected technical regulations, November 2007 Standards No.ProductMS ISO 1000:1992The International System of Units (SI)MS ISO 1461:1999Hot dip galvanized coatings on fabricated iron and steel articles (specifications and test methods)MS ISO 3633:2002Unplasticized poly (vinyl chloride) (PVC-U) pipes and fittings for soil and waste discharge systems inside buildings (specifications)MS ISO 4422-1:1996Pipes and fittings made of unplasticized poly (vinyl chloride) (PVC-U) for water supply (specifications part 1)MS ISO 4422-2:1996Pipes and fittings made of unplasticized poly (vinyl chloride) (PVC-U) for water supply (specifications part 2)MS 10:1999Carbon steel bars for the reinforcement of concrete (specifications)MS 17: 2004PVC insulated, non-armoured cables for voltages up to and including 450/750 V, for electric power, lighting and internal wiringMS 19:1986aHot-dip zinc-coated (galvanized) steel sheet and coilMS 30:1983aPre-packaged foods (labelling requirements)MS 34:2002Cold reduced steel wires for the reinforcement of concrete (specifications)MS 37:1984White and whole wheat bread (specifications)Table III.8 (cont'd)MS 48:1984Fixed electric instantaneous water heaters (specifications)MS 101:1994aPVC-insulated cables for electricity support (specifications)MS 111-2:1998 (ISO 8124-2:1994)Toys flammability (specifications and test methods)MS 111-3:1998 (ISO 8124-3:1997)Toys migration of certain elements (specifications)MS 111-5:1999 (EN 71-5:1993)Toys chemical toys (sets) other than experimental (specifications and labelling requirements)MS 111-6:1999 (EN 71-6:1994)Toys graphical symbol for age warning labelling (specifications)MS 113:2003Electric cables flexible cords rated up to 300/500 V, for use with appliances and equipment intended for domestic, office, and similar environmentsa Under revision. Source: Information provided by the Mauritian Authorities. Currently, the MSB is the sole product certification body. It also certifies management systems, but shares the market with three foreign certification bodies. The MSB provides the Hazard Analysis Critical Control Point System (HACPP), MS ISO 22000 (food safety management system) and MS ISO 27000 (information security management system) certifications. Testing is carried out by around 130 laboratory units (including private laboratories). MSB certification enables companies to use the MSB mark for products and processes that meet all the requirements of the relevant Mauritian standard. The licence for use of the mark for products and processes is valid for two years (renewable) during which the MSB conducts regular surveillance (four to six visits per annum). The National Quality Certification Scheme, operated by the MSB, recognizes companies that have designed, planned, established, maintained, and implemented quality management systems as meeting the requirements of MS ISO 9001:2000. In this case, the MSB certification is valid for three years. As at July 2007, 41 companies had been awarded the certificate under the scheme. The MSB has been accredited by the Dutch Council for Accreditation (Raad voor Accreditatie (RvA)) for the National Quality System Certification Scheme for 13 "scope sectors", including textiles and textile products, metals and fabricated metal products, machinery, equipment, and information technology. In the area of HACPP in the food sector, four companies have been certified by MSB. One company has been certified so far to MS ISO 27000. A dozen Environmental Management Systems (EMS) have so far been certified. The importation of products subject to technical regulations is subject to clearance from the Ministry in charge of commerce, on arrival at the border. If a product has been certified by a recognized body (i.e. an accredited body), no local certification is needed; if not, testing is carried out by the MSB. Testing fees MSB vary between MUR 100 and MUR 2000. The inspection is generally done by the SGS. Import inspections are also done by the MAIF (Division of Veterinary Services), MoHQL (Health Inspectorate), and Ministry of Women's Right and Consumer Protection (Consumer Protection Unit). The accreditation body MAURITAS, established in 1998 became operational in January 2006 and is a department within the Ministry in charge of industry. It is the sole body providing accreditation to conformity assessment bodies (CABs), such as laboratories, and certification and inspection bodies. All testing laboratories, as well as the calibration laboratory of the MSB, will be accredited by MAURITAS. Pre-assessment of all MSB testing and calibration laboratories was completed in December 2006; initial assessment of food and agricultural, and mechanical laboratories is tentatively scheduled for March 2008. The Certification Body Accreditation Scheme was launched in March 2007. MAURITAS is a Member of the International Laboratory Accreditation Cooperation (ILAC) and the International Accreditation Forum (IAF); it is also a member of the Southern African Development Community Accreditation (SADCA), aimed at, inter alia, promoting mutual recognition agreements (MRAs) between qualifying institutions in SADC member countries. In 2006, MAURITAS entered into twinning agreements with the South African National Accreditation System (SANAS) for laboratory accreditation, and with the Norwegian Accreditation (NA) for certification body accreditation and for training and technical expertise. No MRA has been concluded by MAURITAS so far. The Legal Metrology (Pre-packed Commodities) Regulations 2006 (revoked the 1994 Regulations), operational since 1 January 2007, are aimed at harmonizing the control of imported and locally pre-packed goods, and the pack sizes of certain mass consumption items. Previously, only locally manufactured goods were subject to these regulations. Importers, distributors or suppliers must take regular systematic action to ensure the accuracy of net quantities of goods. General labelling requirements for pre-packaged goods are interested to bring the accuracy requirements into line with the latest recommendations of the International Organization of Legal Metrology and the SADC regional standards. Labels on commodities pre-packed outside Mauritius must mention the name and address of the importer or distributor. All labels should be written in French or English, in letters and numbers of specified height. The declarations of quantities must be in metric units. Certain commodities, when meant for sale to the general public through retail outlets, must be pre-packed according to the corresponding standard quantities. In addition to the legislation on legal metrology, the labelling requirements are also laid down by the legislation on food, and on consumer protection and fair trading. In the case of food items, labels must also indicate the name of the food; the list of ingredients; the name and address of the manufacturer or packer; any special storage conditions or conditions of use; and the expiry date, the date of manufacture, and the lot identification (which may also be embossed on the container). When applicable, labels must also indicate: the name of the edible fat or oil used in production, whether the contents are mixed or blended; the presence of alcohol in capital letters; the chemical, common name, serial number, and type of food additive; the designation "treated with ionizing radiation"; the designation that the food has been obtained as a result of genetic modification or that the food contains any ingredient that is genetically modified; the presence of beef or pork, or its derivatives, or lard; the presence of gelatine and the common name of the animal from which the gelatine is obtained; presence of any vitamin or mineral or amino-acid; and the sodium content. Specific requirements apply also to low-calorie food, special purpose food (such as infant food), cereal-based food, low-energy food, and dietary products. Pesticide labels must contain: the name of the active ingredient and its concentration and formulation; the antidote in case of poisoning and a brief description of treatment to be given; protective clothing to be worn when using the pesticide; the interval prescribed between the date of last application and harvesting or marketing; the crops on which use of the pesticide is recommended; measures necessary to ensure safe disposal of packages; and classification of the pesticide with regard to toxicity. In the case of fireworks, their chemical composition has to be indicated. At the regional level, in April 2005, COMESA adopted over 100 standards (mainly SPS measures) which were to be recommended and circulated to member states for adoption (see section(ix) below). None of these standards has been made mandatory. Health, sanitary, phytosanitary, and environmental protection measures Since its last TPR, Mauritius has been renewing its legal framework for sanitary and phytosanitary (SPS) measures. In 2006, it enacted the Plant Protection Act 2006, which repealed the Plants Act 1976. According to the authorities, the Veterinary Services (Duties and Powers) Bill, already drafted at the time of the previous review of Mauritius, is in the process of being finalized. A Seed Bill and Plant Breeders Rights Bill are being finalized, and an Animal Health Bill is being drafted. The legal framework for environmental measures has also been modified through, inter alia, the adoption of the Dangerous Chemicals Control Act 2004 and the Genetically Modified Organism Act (GMO) 2004. Regulations on imports, exports, and transit of GMOs are being drafted by the national bio-safety committee. Mauritius notified the National Plant Protection Office at the MAIF as its National Enquiry Point, and the International Trade Division at the Ministry of Foreign Affairs, International Trade and Regional Cooperation as its National Notification Authority. Eleven notifications were submitted on various SPS measures during the review period (Table III.9). Under the Plant Protection Act 2006, a National Plant Protection Office (NPPO) was set up at the MAIF. The Act, inter alia, provides for the control of plant pests, and establishes the legal and administrative framework for phytosanitary measures to meet international obligations under the International Plant Protection Convention (IPPC). The NPPO is in charge of issuing phytosanitary certificates, and may establish phytosanitary requirements. Plant products that do not meet requirements or that are suspected of pest infestation may be seized or destroyed. These decisions can be appealed to the Minister by the importers. Imports of plants, plant parts and any other regulated product (including seeds, cuttings, cut flowers, fruits, vegetables, bulbs, and rhizomes) require a plant import permit from the NPPO, and must be made through the point of entry designated in the permit. A phytosanitary certificate issued by the official plant protection authority of the exporting country must accompany imports of all agricultural consignments. Inspections are carried out at the point of entry or at the final destination, at the cost of the importer. A permit is also required for importation of used agricultural equipment, tools, and machinery. Importation of certain specific planting materials is subject to post-entry quarantine. Procedures for the importation of animals (including the verification, control and quarantine) are covered by the Animal Diseases Act 1925 (as amended). The Division of Veterinary Services of the MAIF enforces the Animal Disease Act, through control and eradication of animal diseases, based on guidelines from the Terrestrial Animal Health Code and Aquatic Animal Health Code of the World Organization for Animal Health (OIE). An import permit from the MAIF is required prior to the importation of animal foodstuffs, meat, live animals, and fish and sea products. All animals to be imported into Mauritius must be accompanied by a veterinary certificate; they are inspected by a veterinary officer at the point of entry. Importation of animal and vegetable fats requires a certificate of analyses delivered by a recognized authority of the exporting country. Table III.9 SPS measures notified, 2001-07 DescriptionWTO documentTemporary ban on the importation of fish and fish products from South AfricaaG/SPS/N/MUS/2, 25.01.2001Ban on import of all livestock and livestock products from the United KingdomaG/SPS/N/MUS/3, 10.04.2001Ban on import of all meat products, except poultry and canned pork meat from the European CommunitiesaG/SPS/N/MUS/4, 10.04.2001Ban on importation of live cattle, sheep, and goats from Zimbabwe and South AfricaaG/SPS/N/MUS/5, 23.04.2001Temporary ban on importation of horses and other equidae from the United KingdomaG/SPS/N/MUS/6, 21.05.2001Lifting of ban on import of chilled processed pork products from France and on import of live cattle from South AfricaG/SPS/N/MUS/7, 8.11.2001Lifting of ban on chilled processed pork products and live cattle from France and South AfricaG/SPS/N/MUS/8, 8.04.2002Lifting of ban on pork and pork products, live cattle, live sheep and live goats from the EC (except the United Kingdom) and South AfricaG/SPS/N/MUS/9, 8.04.2002Ban on Livestock Feed from MadagascarG/SPS/N/MUS/10, 3.04.2003 Fruits and Vegetables from KenyaaG/SPS/N/MUS/11, 3.12.2003Suspension on importation of live poultry and pigs, including their frozen and chilled products from South AfricaaG/SPS/N/MUS/12, 5.09.2004a Emergency measure. Source: WTO Secretariat. The 1998 Food Act and the 1999 Food Regulations, in force since January 2000, apply equally to imports and locally produced food. The MoHQL controls the importation, manufacture, processing, storage, distribution, and sale of food, drinks, and certain chemicals, to the final consumer. Its approval is a precondition for granting of the import permit for these products. At the regional level, Mauritius is cooperating with other members of COMESA, SADC, and AU (Chapter II(4)(iii)) to arrive at a common policy on SPS issues and for taking action, where necessary, on a regional basis. Several restrictions apply to imports for environmental protection purposes (see also section (vi) above). Importation (as well as exportation, use, marketing, production, release into the environment, and transit) of GMOs is to be subject to a permit once the regulations are adopted; meanwhile imports are allowed. An applicant for the permit will have to submit a risk assessment report and a contingency plan. Imports (as well as exports, manufacture, sale and distribution) of dangerous chemicals are subject to a licence from the MoHQL. Imports (and exports) of pesticides require a permit from the Dangerous Chemical Control Board. Other technical requirements and/or restrictions on imports apply under the Hazardous Wastes Regulations 2001; the Polyethylene Teraphthalate (PET) Bottle Permit Regulations 2003; and the Environment Protection (Plastic Carry Bags) Regulations 2003 (see also section (viii) above). A Green Tax, equal to 0.75% of their monthly turnover, is imposed by the Ministry of Environment under the Environment Protection Act 2002, on : hotels, boarding houses with more than four bedrooms, enterprises engaged in stone crushing or in the manufacture or processing of aggregates, concrete blocks, pre-cast units, coral sand, rock and or basalt. The revenue from the tax is credited into the National Environment Fund. Voluntary Environmental Management Systems Standards (EMS) are also being promoted. The MSB has adopted the ISO 14000 standards on environmental management; Mauritian industries are acceding to these standards (see also section(viii) above). Mauritius is a member of, inter alia, the International Plant Protection Convention, the FAO/WHO Codex Alimentarius Commission, the World Organization for Animal Health (OIE), the United Nations Convention on Biological Diversity, the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), the United Nations Framework Convention on Climate Change, the 1985 Vienna Convention on the Protection of Ozone Layer, the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer, the Basel Convention on the Control of Transboundary Movement of Hazardous Wastes and their Disposal, and the Bamako Convention on the Ban of the Import into Africa and the Control of Transboundary Movement and Management of Hazardous Wastes within Africa. Government procurement Mauritius is neither a member of, nor an observer to, the WTO Plurilateral Agreement on Government Procurement. However, the authorities indicate that Mauritius is considering becoming an observer. Since October 2000, government procurement has been governed by the Central Tenders Board (CTB) Act, which, among other, established a board responsible for the award of major contracts. With the aim of bringing local procurement practices into line with international standards, a new Act, repealing the CTB Act of 2000 was adopted in December 2006 and is expected to be proclaimed shortly. The new Public Procurement Act 2006 creates a new Central Procurement Board (CPB), which will be responsible for approving of the award of all major contracts (see below), as well as a Procurement Policy Office in charge of policymaking and monitoring. It provides for the basic principles and procedures to be applied in public procurement of goods, public works, consultant services, and other services. Members of the board have already been appointed, however, the implementing regulations of the new Act are yet to be adopted. Under the new Act, a public body cannot advertise, invite, solicit or call for bids in respect of a major contract (i.e. exceeding the prescribed thresholds (Table III.10)) unless authorized by the Board, and no major contracts may be awarded or contracts signed, without approval by the Board. The Board authorizes public bodies to call for bids, or utilize another appropriate procurement method. The Act explicitly prohibits the artificial division of the modalities of procurement to avoid monetary thresholds. Table III.10 Thresholds for major contracts (MUR million) Public bodyGoods, civil engineering works and capital goodsConsultancy servicesOther servicesMinistries, Government, Departments555Local authorities, Rodrigues Regional Assembly, Mauritius Qualifications Authority555Agricultural Marketing Board; Beach Authority; Farmer's Service Corporation; Financial Services Commission; Industrial & Vocational Training Board; Irrigation Authority; Mahatma Gandhi Institute; Mauritius College of the Air; Mauritius Educational Development Company Ltd; Mauritius Film Development Corporation; Mauritius Examinations Syndicate; Mauritius Institute of Health; Mauritius Meat Authority; Mauritius Oceanography Institute; Mauritius Standards Bureau; Mauritius Tourism Promotion Authority; National Computer Board; Outer Islands Development Corporation; Private Secondary Schools Authority; Public Officers Welfare Council; Rodrigues Educational Development Company Ltd; Road Development Authority; Sir Seewoosagur Ramgoolam Botanic Garden Trust; Small Enterprises and Handicraft Development Authority; Sugar Industry Labour Welfare Fund; Sugar Planter's Mechanical Pool Corporation; Tea Board; Tertiary Education Commission; Tourism Authority; University of Mauritius; University of Technology, Mauritius.10510Airports of Mauritius Ltd; Cargo Handling Corporation Ltd; Central Electricity Board; Central Water Authority; Development Bank of Mauritius Ltd; Enterprise Mauritius; Information and Communication Technologies Authority; Mauritius Broadcasting Corporation; Mauritius Freeport Authority; Mauritius Housing Company Ltd; Mauritius Ports Authority; Mauritius Shipping Corporation Ltd; Mauritius Sugar Authority; National Housing Development Company Ltd; National Transport Corporation; State Informatics Ltd; State Investment Corporation Limited; State Property Development Company Ltd; State Trading Corporation; Waste Water Management Authority.25510Mauritius Revenue Authority50510Source: The Public Procurement Act 2006. Under the new Act, the methods for public procurement of goods, services (excluding consultancy services) and works are: open advertised bidding; restricted bidding; requests for sealed quotations; and direct procurement. Community or end-user participation, or departmental execution may be allowed. Where open advertised bidding is used, the invitation to bid or to pre-qualify must be published in a national newspaper with wide circulation and, in the case of international bidding, also in selected international media with wide circulation. A public body may purchase goods, services (excluding consultancy services), or works from a single supplier (without competition) in cases of extreme urgency; however, it must prove that the situation is urgent and was unforeseeable. Open advertised international bidding must be used where the estimated value of the procurement exceeds the threshold (to be set); the goods, works or services are not available under competitive price and other conditions from more than one supplier in Mauritius; or there is no response to open national bidding and the goods, services or works must be obtained from international bidders. In appropriate cases, domestic or regional goods, services or contractors may be granted an advantage or preference. Restricted bidding, requests for sealed quotations, and direct procurement may be used only if open advertised bidding will not be efficient or practical or will be too costly to apply given the value of the procurement. Consultancy services can be procured through request for proposals (on the basis of quality and cost; quality alone; quality and fixed budget; least cost and acceptable quality), or through direct procurement. Under the new Act, public procurement proceedings may be challenged at any stage, and a bidder or potential bidder may make representations to the CEO of the public body concerned. An Independent Review Panel will consider appeals to decisions of the CEO and take remedial action. Under the Public-Private Partnership (PPP) Act 2004, enacted in March 2005 (section (4)(ii) below), public-private agreements are subject to the rules of public procurement. The PPP is meant to be used as a new form of procuring and financing infrastructure projects and services in the public sector. Government agencies wanting to enter into public-private partnership agreements must obtain permission from the Public Procurement Board. Measures Directly Affecting Exports Registration and documentation The same registration requirements apply to exporters and importers (section (2)(i)). Tea may only be exported by companies or individuals licensed by the Tea Board (Chapter IV(2)(ii)(b)). In order to export goods, a customs declaration has to be lodged electronically by a TradeNet user (section (2)(i) above). Any exporter can file the declaration provided she/he is registered with Customs as a declarant and is owner of a TradeNet front end system. Other commercial documents required by Customs are: the invoice, packing list, bill of lading or airway bill, and if applicable, insurance certificate, certificate of inspection, sanitary and phytosanitary certificates, and certificate of origin. Some controlled products also require export permits (see section (iii) below). Export taxes, charges, and levies Mauritius applies no taxes, charges or levies on exports. Export prohibitions, restrictions, and licensing Export bans are maintained under international conventions to which Mauritius is a signatory (section (2)(ix) above). Export permits are required for products considered "strategic" or "sensitive" to the economy, and goods eligible for preferential treatment in importing countries (Table III.11). The only change to the list of products requiring export permits during the review period is the removal of fish products (HS items 03.01-03.07). Permits are issued by the Ministry in charge of commerce and are valid for a maximum of six months. In certain cases, prior approval is required from the relevant authorities, e.g. the Mauritius Sugar Syndicate for sugar, the Tea Board for tea, the Agricultural Marketing Board (AMB) for spices, the Ministry in charge of health for pharmaceuticals, and the MAIF for certain agricultural products. The export of certain agricultural and fishery products must be cleared by the AMB (ChapterIV(2)). Table III.11 Controlled export goods, July 2007 H.S. CodeDescription01.01-01.06, excluding 01.01-01.06.12Live animals 02.01-02.10Meat and edible meat offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies (fresh, chilled, frozen)07.01-07.12Vegetables (fresh and dried)09.10Spices (ginger, saffron, turmeric, and other spices classified under HS No. 09.10)10.06Rice11.01Wheat or meslin flour16.02Other prepared or preserved meat, meat offal or blood17.01Sugar17.04Sugar confectioneries and products with sugar content20.09Fruit juices22.02Non-alcoholic beverages (soft drinks)25.05Sand25.21Limestone25.23Portland cement30.01Organs (animals)30.02Research vaccines (dead or live attenuated, freeze-dried or wet form)50.01-63.10Textiles and textile articles for export to USA and Canada67.01Birds' feathersSource: Consumer Protection (Export Control) Regulations, as amended. A quota continues to apply to exports of chilled fish (Chapter IV(2)(ii)(e)). Export subsidies, and duty and tax concessions During the period under review, Mauritius has revised its export and other incentives schemes. Many have been repealed or are scheduled to expire in the near future. At end December2007, the Freeport Scheme, the Freight Rebate Scheme (revised in 2005), and the Global Business Scheme (see Chapter II(5)) remained available to companies producing for export. Several schemes were repealed by the Finance Act 2006, including the Export Enterprise Scheme, the Export Service Zone, the Export Promotion Scheme, the Hotel Management Scheme, and the Hotel Development Scheme (TableAIII.2). Benefits granted under these repealed acts remain however in force for the existing beneficiaries. The Export Enterprise Scheme, Freeport Scheme, Export Promotion Scheme, and Pioneer Enterprise Scheme have been notified to WTO as containing export subsidies (TableAIII.2). Only the Freeport scheme remains in force. The authorities have indicated that, while Mauritius has not undertaken any commitment to provide export subsidies beyond 2009 to new beneficiaries, the prospect could not be excluded. The Export Enterprise Scheme (known as export-processing zone (EPZ) scheme) has been the most important incentive scheme in Mauritius. EPZ scheme was eliminated, effective, 1October2006. The number of EPZ enterprises had been decreasing in parallel with the multilateral liberalization of the textile and clothing subsector (TableIII.12). Output of EPZ enterprises had also been falling, but recorded positive growth in 2006, as a result of government efforts to sustain development of the textiles and clothing subsector (ChapterIV(3)). EPZ exports also recovered, and represented about 49% of total exports in 2006. In 2005, investment in the EPZ was 6% of total investment, and the contribution of the EPZ to GDP was estimated at 7.4%. Textiles and garments accounted for 70% of EPZ export value in 2006. In principle, EPZ enterprises were allowed to sell up to 20% of their production duty free on the domestic market, subject to authorization by the Industry Ministry. In addition to fiscal benefits, EPZ companies benefited also from preferential access to foreign markets under various trade agreements (ChapterII(4)(iii)). Table III.12 Export processing zones, 2000-06 2000200120022003200420052006Number of enterprises (as at December) 518 522 506 506 501 506 434 Output (MUR million)36,117 38,581 38,352 34,333 34,207 32,090 37,572 Employment (as at December) 90,682 87,607 87,204 77,623 68,022 66,931 64,609 Exports (f.o.b, MUR million)30,961 33,695 32,683 31,444 32,046 28,954 33,707 Imports (c.i.f, MUR million)16,399 17,140 16,909 15,579 17,195 15,518 19,044 Source: Information provided by the Mauritian authorities. In 2001, the Government announced plans to create an information technology (IT) free-trade zone (with digital parks across the country) that would offer the latest available technological facilities. It also announced a series of fiscal incentives, including a five-year tax holiday. Construction of the Mauritius Cyber City (the Ebene Cyber City) started in 2004, with financial assistance from India; as of early 2006, it had attracted 25 operators. All ICT companies (including those in the Ebene Cyber City) continue to enjoy tax holiday during the grandfathering period. The Export Processing Zone Development Authority (EPZDA), which helped export enterprises improve competitiveness, through its information, technical, advisory, and consulting services, has ceased its activities. To be eligible for the Freeport Scheme, activities (see Table AIII.2) must be carried out for re-export or export of goods, for the development of the freeport zone, or for the provision of goods and services by freeport operators to freeport developers and other freeport operators. However, subject to authorization by the Board of Investment, some exceptions are allowed, including the provision of goods and services (of up to 20% of the total value of production) to a person outside the freeport zone. Companies operating in the freeport may be 100% foreign owned. The Mauritius Freeport Authority was merged with the BOI in 2005. Exporters are also entitled to duty drawback on goods imported for the purpose of processing, manufacturing or repair and then exported; and on goods re-exported in the same state. Customs has also introduced an inward processing scheme for 100% export-oriented enterprises allowing them VAT exemption on imported raw materials inputs. During most of the period under review, local companies producing primarily for the domestic market were eligible for reductions of corporate tax: 30% reduction (from the standard rate of 25%, to 17.5%) when exports accounted for between 10% and 30% of production; when over 50% of output was exported, the tax rate fell to 15%. This provision was removed by the Finance Act 2006. In 2001, the Government set up Business Parks of Mauritius (BPML) to lead the development of business parks. One of its subsidiaries - BPML Freeport Services Ltd (BFSL) - is in charge of developing and providing logistics and ancillary telecommunications facilities and services to operators trading under the Freeport Scheme (previously, also EPZ), and to local enterprises  The Agricultural Marketing Board operates a Freight Rebate Scheme (FRS) under which partial refunds of freight costs or f.o.b. value (whichever is lower) are granted for selected exports. Until 2005, the FRS covered horticultural produce, and granted a rebate of 50% of the air freight for exports of fresh fruits and vegetables (including pineapples, which accounted for around 90% of annual refunds), and small chillies; and 25% for okra, green beans, avocados, star fruit, mangoes, lychees, and sweet potatoes. The FRS was restricted to exports to Europe only. In 2005, the FRS was revised to reorient exports from fresh to minimally processed fresh/dried horticultural produce and to include new long-haul destinations. Under the revised scheme, all processed products (i.e. peeled, sliced, and packed before export) benefit from 50% freight refund; all unprocessed fresh products benefit from 25% freight refund with the exception of green chillies, which continue to benefit from 50% freight refund. Mauritius notified the WTO that its subsidies (including the amount of revenue forgone) are not compiled systematically. Nonetheless, according to the data available, customs duty forgone under the Export Enterprise Scheme amounted to US$ 25 million in 2004, down from US$30 million in 2001. Under the Export Promotion Scheme, tax credits were claimed by 20companies in fiscal year 2005/06,and amounted to MUR 4.9 million, up from MUR 0.8 million claimed by 9companies in 2003/04. Export promotion and assistance Enterprise Mauritius was set up in 2005 to help businesses to expand into regional and international markets, and at the same time develop their internal capability to meet the challenges of international competition, with the aim of diversifying Mauritian exports. It is a partnership between the public and private sector with representatives from both groups on the board, and has a limited liability company structure. Its activities focus on promoting exports, supporting enterprise development, and providing competitive intelligence. Its focus is on manufacturing and non-financial, non-tourism exportable services. Its services to facilitate exports of Mauritian-made products include provision of country briefs and market intelligence reports, assistance in the development of new products for existing or new markets, conducting market tests of sample products with potential buyers, dealing with issues regarding trade barriers, organizing activities such as trade fairs, buyer/seller meetings, one-to-one meetings in important countries, provision of a web-based marketing and e-Commerce transaction platform, and access to offshore resources for conducting market research. It is financed by the State. In addition to general business services, Enterprise Mauritius has several specialized programmes, including the Enterprise Development Fund (EDF) and the Textiles and Apparel SME package. The EDF is designed to assist businesses to access external resources and expertise not readily available to them. It provides co-funding of up to 75% of project costs to small and mediumsize enterprises with a minimum of 50% of local ownership. Eligible activities include: market development, internal business capability building, product development, access to innovation and new technology, and business development. Under the EDF Scheme, the priority is given to the textiles and apparel sector. There is also a Textiles and Apparel SME package designed to provide business development assistance to SMEs operating in the sector. It also provides specialized training, consultancy services, and facilitates the creation of clusters to meet commonly shared group objectives. The Government has also set up an SME Partnership Fund of MUR 200 million to promote the creation, restructuring, and consolidation of SMEs. It aims to, among other things, improve exporters' international connections, through joint development of Mauritiuss country brand. It invests in productive sectors, such as industry, industry supporting services, agri-industry, tourism, information technology, and value-added services. Its main goals include moving industries from production-push to a market-driven approach, helping develop sector strategies, and generally improving the business environment. The Mauritius Industrial Development Authority (MIDA) which was previously in charge of export promotion (formerly known as Mauritius Export Development and Investment Authority) was dissolved in June 2004. Other provisions Export credits are provided, insured, and guaranteed on market terms by commercial banks. Exporters are free to contract insurance and export credit guarantees with foreign companies. Measures Affecting Production and Trade Incentives Over the years, Mauritius had introduced numerous incentive schemes, on an ad hoc basis, many of them overlapping (Table AIII.2) and Chapter II(5)). These incentives ranged from customs duty and VAT exemptions to a reduced corporate tax of 15% (instead of the standard rate of 25%). According to the Government, the numerous tax breaks and exemptions had made the system very complex and offered vast opportunities for abuse and tax avoidance, and led to inefficiency and bias against small enterprises. Therefore, the Government changed its investment promotion strategy to low-tax regime and promotion of targeted projects. The Finance Act 2006 repealed several incentive schemes, including the Agriculture Development Scheme (ChapterIV(2)), all schemes established under the Industrial Expansion Act, as well as initial investment allowances. The Development Bank of Mauritius Ltd (DBM) provides medium and long-term loans to different sectors of the economy. Loans cover up to 80% of project costs and carry interest between 3% and 13%, depending upon the nature of the project and the amount borrowed. The DBM also has a participation scheme aimed at encouraging the use of new technology, especially by SMEs. Under this scheme, the DMB may finance up to 50% of the term loan requirements (usually not exceeding 60% of capital investment) with a maximum of MUR 10 million, the rest is financed by commercial banks. State trading, state-owned enterprises, and privatization Four enterprises have been notified to the WTO as state-trading enterprises: the Agricultural Marketing Board, the State Trading Corporation, the Mauritius Meat Authority, and the Tobacco Board of Mauritius. The State Trading Corporation (STC), a Parastatal body with an annual turnover of around MUR 26 billion, is the only authorized importer of ration rice (long-grain rice with 25% broken), wheat flour, and petroleum products; it also imports up to 50% of cement requirements (TableIII.13 and Chapter IV(2)). Since 2003, it has also been in charge of importing all liquefied petroleum gas (LPG). These products are considered as "essential" or "strategic" goods for which regularity and reliability of supply must be assured. All these products are obtained, in principle, through international tenders. However, for contract period 2006/07, the STC imported its whole annual petroleum product requirement from Mangalore Refinery and Petrochemicals Limited (India) without an invitation to tender. Table III.13 Purchases by the State Trading Corporation, 2000-06 (Million tonnes) Financial year2000/012001/022002/032003/042004/052005/06Ration rice42,00038,00034,00027,35022,25021,000Petroleum products795,800783,000775,700914,0001,025,000990,000Calendar year200120022003200420052006Cementa300,000250,000300,000150,000150,000200,000LPGan.a.n.a.47,00050,00055,00058,000Floura85,00085,00090,00090,00090,00090,000n.a. Non applicable. a Contract quantities. Source: STC online information. Viewed at: http://stc.intnet.mu/. All the STCs selling prices (i.e. resale prices) are fixed by the Government (Ministry in charge of commerce) or by the STC itself. Prices of mogas, gas oil and fuel oil for the local market are determined through the Automatic Price Mechanism (APM) (see section (iii)(b) below). During the period under review, ration rice and flour have been sold at prices below the landed cost, the difference being subsidized. The subsidy provided by the Government on ration rice was removed on 3 July 2006. Pricing of petroleum products for aviation and bunkering purposes and LPG autogas (in bulk and in cylinders above 12 kg) is based on the cost plus a margin; the latter is intended to cover the administrative expenses of the STC. STC sells the staple food (flour, ration rice) to private wholesalers and bakers, who then distribute the products to retailers. The cement imported by the STC is sold to Lafarge (Mauritius) Cement Ltd (previously Mauritius Portland Cement Company (MPCC)) and Holcim (Mauritius) Ltd; other cement is imported through Lafarge. Petroleum products are sold by STC to local distributors, with price controls maintained along the distribution chain. The Agricultural Marketing Board (AMB) holds the monopoly over imports of whole onions, whole garlic, and seed potato, and monitors the procurement and sale of the main controlled agricultural products on the domestic market, (Chapter III(4)(ii)). The exportation of certain products also needs prior clearance from the AMB (see ChapterIV(2)). The Mauritius Meat Authority holds a de jure monopoly to import livestock for slaughter. However, in practice, animals have not been imported by the authority since these imports were liberalized in 1996. The Tobacco Board does not import tobacco, but is in principle responsible for issuing import licences for manufactured and unmanufactured tobacco (Chapter IV(2)). There are several other parastatal bodies through which the State intervenes in economic activities (Table III.14). The contribution of state-owned enterprises to GDP during the period under review has been estimated at slightly above 14% (Table III.14); their most important contributions were in the transport, storage, and communication subsectors. According to the information available, no enterprise seems to have been privatized since 2001. A Public-Private Partnership (PPP) Unit was established in July 2002 at the Ministry of Finance and Economic Development and the PPP legislation was enacted in March 2005. The PPP is a contractual agreement between public and private sector entities, whereby the private enterprise performs part of a government organizations service delivery functions, and assumes the associated risks for a significant period. In return, it receives a benefit/financial remuneration according to predefined performance criteria (see also section (2)(x)). The Government has started the process of identifying projects that can potentially be financed under the PPP scheme. Table III.14 State-owned corporations, 2007 NameDescription of activityNon-financial state-owned corporationsAgricultural Marketing BoardBuying, selling, importing and providing marketing facilities for all controlled products at marketsAir MauritiusAir transport Airport Logistics LtdAdministration and maintenance of information technology services at SSR airportAirport of RodriguesAirport managementAirports of MauritiusAirport managementBeach Casino Ltd.GamingBPML Freeport ServicesManaging an integrated port and airport-based logistics platform in the freeport and SSR AirportBusiness Parks of MauritiusDevelopment of business parksCall services Ltd (Telecom)CommunicationCapital Assets Management Ltd Fund management servicesCargo Handling CorporationLoading and unloading of goodsCasino de Maurice LtdGamingCellplus (Telecoms)CommunicationCentral Electricity BoardGeneration, transmission, and distribution of electricityCentral Water AuthorityControl, development, and conservation of water resourcesDevelopment Works CorporationConstruction activitiesDomaine Les PaillesRestaurantsEditions de L'Ocean Indien LteePublication of booksEnterprise MauritiusPromoting export, supporting enterprise development and providing competitive intelligenceLe Caudan Waterfront Casino Ltd.GamingLe Grand Casino du Domaine Ltd.GamingLe Val Development Ltd.Park servicesMauritius Broadcasting CorporationRadio and TV Mauritius Duty Free ParadiseDuty-free shopMauritius Jute & Textile Industries Ltd.Producing and selling jute and plastic bagsMauritius Meat AuthorityManaging abattoirs: purchase and import of livestock for slaughterMauritius Ports AuthorityFostering the development and ensuring the efficient operation of the portsMauritius Posts LtdPost activitiesMauritius Shipping CorporationPassenger and freight shippingMauritius Sugar AuthorityPromoting the development of sugar industry on an efficient basisMauritius Sugar Bulk Terminal CorporationProviding and operating facilities for storage, loading and unloading of sugarMauritius Sugar Industry Research InstitutePromoting by means of research and investigating the technical progress of sugar industryMauritius TelecomTelecommunication servicesMSC Coraline Ship Agency LtdPassenger and freight shippingMulti Carrier Mauritius LtdBroadcast transmissionNational Housing Development CorporationLand developmentTable III.14 (cont'd)National Transport CorporationOperating public transport servicesPrime Real Estate LtdReal estate activitiesRose Belle Sugar EstateManage RBS EstateSBM IT LtdProcessing and distribution of dataSIC Secretarial and Registry Services LtdRegistry servicesState Informatics LtdComputer programsState Land Development Co LtdDevelopment of land under Illovo deal and eventual allocation to different organizationsState Property Development CompanyProperty development (waterfront)State Trading CorporationImport of goods with a view to their marketing, distribution or supply by wholesale or retailSugar Planters Mechanical Pool CorporationMaintaining and hiring a pool of agricultural machinery Sun Casinos LtdGamingTelecom PlusCommunicationTeleservices Ltd (Telecom)CommunicationTobacco BoardThe control of production and sale of leaf tobaccoWastewater Management AuthorityPreserving water resources and control of waste waterFinancial State-Owned CorporationsAlliance Investments Ltd.Financial intermediariesBank of MauritiusExercising the functions of a central bankDevelopment Bank of Mauritius Ltd.Financial intermediariesFinancial Services Commission A regulatory body in non-banking financial services businesses and activitiesMauritius Civil Service Mutual Aid Association LtdFinancial intermediariesMauritius Housing Company Ltd.To grant loans for construction/repairs of residential buildings. Runs a Housing Savings SchemeMauritius Posts and Cooperative BankFinancial intermediariesNational Savings Fund A pension fund for contributors only (savings plan)SBM Financials LtdFinancial intermediariesSBM Global Investments LtdFinancial intermediariesSBM Investments LtdFinancial intermediariesSBM IT LtdFinancial intermediariesSBM Lease LtdFinancial intermediariesSBM Mauritius Assets Managers LtdAssets managementSBM Securities LtdFinancial intermediariesSIC Fund Management LtdFinancing start-ups, growth related ventures, business expansions (Joint venture between DBM & SIC)SICOM Financial ServicesFinancial intermediariesState Bank of Mauritius LtdFinancial intermediariesState Insurance Corporation of Mauritius Ltd.Financial intermediariesState Investment Corporation Ltd.Providing equity finance to enterprises in various sectors of economyState Investment Finance Corporation Ltd.Financial intermediationSugar Insurance Fund BoardInsuring the sugar industry against loss due to cyclones, drought, excessive rainfallor fireSource: Information provided by the Mauritian authorities. Competition policy and price controls Competition policy As at November 2007, Mauritius has no competition legislation per se. In 2003, a Competition Act was adopted, but only part of it was brought into force. A new competition bill has been sent to the National Assembly and was expected to be adopted in 2007. The bill covers restrictive business practices, such as abuse of dominant position (which it bans), mergers, collusive agreements, bid-rigging, and anti-competitive agreements. The bill does not cover petroleum products and liquefied petroleum gas (LPG). It also provides for a competition commission. Certain competition aspects are nevertheless covered by the Fair Trading Act 1979 (as amended), and the Consumer Protection (Price and Supplies Control) Act 1998 (as amended) (see section (iii) below). The Fair Trading Act is aimed at ensuring that trade practices do not mislead or confuse consumers, are no detrimental to consumer interests, and that set prices are not exceeded. The Act prohibits agreements, including exclusive sales arrangements or monopolies, likely to prevent or distort competition in the production and supply of goods and services. Mauritius has been working with the other eastern and southern African countries and the Centre of Competition, Investment and Economic Regulation (CUTS), as part of a project aimed at increasing capacity to deal with competition policy. In this context, Mauritius undertook research into a range of competition policy issues, including the prevalence of anti-competitive conduct. According to this research, anti-competitive practices are widespread in Mauritius, with collective price fixing the most frequent. The results also highlighted increasing concerns about market concentration in a number of subsectors, such as electricity distribution, telecommunications, air transport, and manufacturing of beer, soft drinks, tobacco products, livestock feed, and fertilizer, and some other areas like the import and distribution of cement. Price controls Mauritius continues to use price controls consisting of a fixed maximum price system and a maximum percentage mark-up system. Their scope has been influenced by inflation and political events. Price controls on goods are administered by the Price Control Unit (PCU) within the Ministry of Industry, Small and Medium Enterprises, Commerce and Cooperatives. The mark-up system applies to imports only, and the fixed maximum wholesale and retail price system applies both to imports and locally produced goods. Controlled prices are computed by the PCU and approved by the Minister; the Consumer Protection Unit within the Ministry ensures that traders comply with the pricing regulations. Nine product groups were subject to the mark-up system at end December 2007 (down from 24 in 2001) (TableIII.15). Price controls on services are imposed by regulators (ChapterIV(5)). Table III.15 Imported commodities subject to the maximum mark-up system, December 2007 CommodityMaximum mark-up (%)Special allowance on c.i.f. pricea(%)Fresh fruits 45 (inclusive of importers and wholesale margin)5Pharmaceutical products and simple drugs35 (inclusive of wholesale margin)2Timber 2520Tyres and tubes 256Corned mutton191Corned beef191Canned fish (Pilchards)191Milk powder: - imported pre-packed14-- imported in pre-packed laminate & locally packed in box144- imported in bulk &locally packed in special plastic bags145- imported in bulk &locally packed in laminate147- imported in bulk &locally packed in laminate & box1410Infant milk powder17-a Margins allowed on c.i.f. prices before application of the maximum mark-up. Source: The Mauritius Chamber of Commerce and Industry online information, "Imported Consumer Commodities Maximum Mark Up System". Viewed at: http://www.mcci.org/Photos/document/Annex5b.pdf. The number of products subject to the fixed maximum price system has been reduced gradually from 15 product groups in 2001 to 8 in November 2007. Maximum wholesale and retail prices have been established mainly for certain subsidized products, or goods marketed by sole importers or companies operating under monopoly (see section (ii) above). As at November 2007, the products subject to the fixed maximum price system were: bread, flour (including whole wheat flour), rice (excluding luxury rice), sugar, cement, fertilizers, petroleum products (including kerosene), and cooking gas (previously subject to the Automatic Price Mechanism (see below). The price of onions was liberalized on 1 November 2007. However, prices are fixed for 47 (locally produced and/or imported) items for Rodrigues Island. Prices to be paid to the different categories of green leaf producers are set annually by the Tea Board (ChapterIV(2)(ii)(b)). According to the authorities, price controls are aimed at protecting the interests of consumers by ensuring the supply of certain essential commodities at reasonable prices and preventing traders from profiteering; the controls are to be abolished gradually as soon as the competition legislation is enacted and markets become effectively competitive. All petroleum products used to be subject to maximum prices. However, the Consumer Protection (Control of Price of Petroleum Products) Regulations 2004 transferred responsibility for determining the prices of petroleum products from the Ministry in charge of commerce to the STC. The maximum price for certain products was replaced in April 2004 by an Automatic Price Mechanism (APM), under which prices of those products on the domestic market are adjusted on a quarterly basis to reflect fluctuations in world prices, as well as in exchange rates. Initially, the APM applied only to gas oil and motor gasoline (mogas), but since July 2006, two other products cooking gas (LPG) in cylinders of 5 kg, 6 kg and 12 kg, and fuel oil - were added to the list (TableIII.16). LPG was removed from the list, however, on 1 October 2007. Prices of gas oil, mogas and fuel oil are adjusted in the range of 2.5% to 20 %; the maximum variation for cooking gas is 5%. Wholesale and retail prices are computed by the STC and approved by the Certification Committee. Table III.16 Automatic Price Mechanism (APM), as of October 2007 ProductPriceMotor Gasoline (mogas)MUR 41.50/litreGas OilMUR 31.55/litreFuel OilMUR 13.7254/litreSource: STC online information, "Automatic Pricing Mechanism". Viewed at: http://stc.intnet.mu/whatsnew/apm/15%202 007-10-02/download/2007-10-02stccommfinal.pdf. Intellectual property rights During the period under review, Mauritius enacted a number of new intellectual property laws, with the aim of bringing its legislation into conformity with the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). The new laws adopted include the Patents, Industrial Designs and Trademarks Act 2002 (replacing the Patents Act 1875 and Trade Marks Act 1868), and the Protection Against Unfair Practices (Industrial Property Rights) Act 2002. Copyrights are governed by the Copyright Act 1997. The Layout Designs (Topographies) of Integrated Circuits Act 2002, and the Geographical Indications Act 2002 were also adopted, but have not yet been promulgated. No protection is granted to plant varieties; a Plant Breeders Rights Bill was drafted in 2003 to pave the way for Mauritius' accession to the International Union for the Protection of New Varieties of Plants (UPOV). According to the authorities, the bill is currently being finalized. Mauritius has not yet submitted the Checklist of Issues on Enforcement. The Copyright Act 1997 provides protection for artistic, literary, scientific or derivative work, as well as for computer software and electronic databases. The economic rights relating to the work of an author are protected during his lifetime (or the life of the last surviving author in the case of joint authorship) plus 50 years thereafter. Protection is for 20 years in the case of rights of broadcasting organizations, 25 years for photographic work, and 50 years for other rights. Sanctions against infringements of copyright, which increase with each conviction, consist of fines of up to MUR 500,000 and imprisonment for up to eight years. Civil remedies include payment of damages, injunction, forfeiture of any infringing copy, and of apparatus, article or thing used to make the infringing copy. An Information Technology Bill has been introduced to the Parliament to provide for sanctions against computer fraud. The Patent, Industrial Designs and Trademarks Act 2002, in force since 6 January 2003, provides for a national system of patent protection for both product and process; and a patent term of 20 years from the filing date of the application, subject to the payment of an application fee of MUR 3000 and an annual maintenance fee of up to MUR 25,000. The Act recognizes the right of priority, as provided under the Paris Convention, of an earlier national, regional or international application filed in any State that is a party to the Convention. Parallel imports are allowed, based on the principle of international exhaustion of rights. A patent may be invalidated only on the grounds that it fails to meet the specific or fundamental requirements of the Act. Compulsory licences may be granted for public interest purposes (including national security, nutrition, health, or the development of other vital sections of the national economy), or if the exploitation by the owner of the patent or the licensee is anti-competitive, and it is considered necessary to remedy such an anti-competitive practice. Compulsory licences may be granted in the case of non-exploitation or insufficient exploitation during a certain period. The Act also provides for protection of industrial designs for an initial term of five years, renewable for a further five year period. The term may be further renewed for two consecutive fiveyear periods subject to payment of a renewal fee (MUR 4,000 for the first and MUR 5,000 for the second renewal) and compliance with any condition as may be prescribed. The application fee is set at MUR 2,000 and the registration fee at MUR 4,000. The Act also provides for protection of trade marks for a term of ten years from the date of filing of the application, renewable for further ten year periods, subject to the payment of renewal fees and any other conditions that may be prescribed. The application fee is to MUR 2,000 for any two classes, and MUR 1,000 for each additional class; the renewal fee is MUR 2,000 for any class, plus MUR 1,000 for each additional class. The Patents, Industrial Designs and Trademarks Act 2002 also set up an Industrial Property Tribunal, to deal with appeals by any person who feels aggrieved by any decision under any of the industrial property laws. Five 5 cases have been lodged since the Tribunal became operational in 2006. The determinations of the Tribunal can be appealed to the Supreme Court. Sanctions against infringements under the Act include fines of up to MUR 250,000 and imprisonment for up to five years. Once in force, the Geographical Indications Act 2002 will criminalize the use of a geographical indication (GI) to identify a wine or spirit not originating in the location indicated by the GI. Once promulgated, the Layout Designs (Topographies) of Integrated Circuits Act 2002 will protect layout designs of integrated circuits. Compulsory licensing is foreseen for cases where the competent authority is satisfied that the public interest (in particular, national security, nutrition, health or the development of other vital sectors of the national economy) requires the exploitation of a protected layout-design for public non-commercial use; or has determined that the manner of exploitation of a protected layout-design is anti-competitive and that it is necessary to remedy such an anti-competitive practice. The sanctions under these Acts will include fines not exceeding MUR 250,000 and imprisonment for a term not exceeding five years. The court may grant an injunction to prevent an unfair practice and award damages. The Protection Against Unfair Industrial Practices (Industrial Property Rights) Act 2002, promulgated on 6 January 2003, specifically targets the misuse of trade names, trade marks, a business identifier, and the appearance and presentation of a product. The Act criminalizes, inter alia, causing confusion with respect to another's enterprise, damaging another's goodwill or reputation, or misleading the public. The Act provides for penalties including fines of MUR250,000 and imprisonment not exceeding five years, as well as claims for damages. Breaches of any of the laws on industrial property can be subject to penalties prescribed under the Protection Against Unfair Industrial Practices (Industrial Property Rights) Act. In addition to the Industrial Property Tribunal, the institutional framework for IPR enforcement includes a number of other bodies and institutions. The Industrial Property Office, under the aegis of the Ministry of Foreign Affairs, International Trade and Cooperation, processes applications for registration of patents, industrial designs, and trade marks (Table III.17). Table III.17 IPR related statistics, 2006-07 PatentsIndustrial designsTrademarks20062007a20062007a20062007aApplications received141817121,3731,202Patents granted / registration certificates issued 121661,9441,284Renewals effectedn.a.n.a.00551518a January to October. n.a. Not applicable. Source: Information provided by the authorities. The Mauritius Society of Authors (MASA), established in 1989, administers the economic rights of right holders and exclusive licensees, grants authorizations for the use of protected works, and collects and distributes copyright fees on behalf of right holders. The Ministerial responsibility for copyright matters is assigned to the Minister of Arts and Culture, which operates a Copyright Desk responsible for, inter alia, formulation of policies on copyright in Mauritius and information to the public. Customs may detain and seize imports of pirated or counterfeit goods but only if the right holder has registered with Customs. An IPR Unit has been established to help right holders. In 2001, an Anti Piracy Unit of the Police Force was set up with the aim of combating piracy and promoting and enforcing the copyright and trade mark legislation. Mauritius is a member of the World Intellectual Property Organization (WIPO), and signatory to the Paris Convention for the Protection of Industrial Property, the Universal Copyright Convention, and the Berne Convention.  TradeNet is an Electronic Data Interchange (EDI) based network application that allows electronic transmission of documents.  The participants include: importers, exporters and re-exporters; freight forwarders; the Port Authority and the state-owned Cargo Handling Corporation; the shipping and airline companies, and their agents; the Mauritius Revenue Authority; the Ministry in charge of international trade; and the Mauritius Chamber of Commerce and Industry.  Customs (Amendment No 2) Regulations 2003.  For details see WTO (2001).  The ad valorem bands of the 2000/01 MFN tariff were: 0; 5%; 10%; 15%; 20%; 30%; 40%; 65%; and 80%.  These lines were HS 6402.201(thong-type sandals) and 6406.101 (their straps).  The ad valorem equivalent is calculated as the ratio of the specific duty on a product to its import price (i.e. world price).  Raw materials bear zero tariff rates in all industries, with the exception of agricultural products, mining and raw material for food and beverages.  As from October 2006, enterprises having an annual turnover of MUR 2 million or more (previously MUR 3 million) should register with the VAT Department; those with an annual turnover below MUR2million may opt for voluntary registration. However, a person or business whose turnover does not exceed MUR 2 million a year but is engaged in the following professions has to register for the VAT: accountant and/or auditor, advertising agent, adviser, architect, attorney and/or solicitor, barrister, clearing and forwarding agent, consultant, customs house broker, engineer, estate agent, land surveyor, marine surveyor, notary, optician, project manager, property valuer, quality surveyor, sworn auctioneer, and jeweller. A person dealing exclusively in zero-rated supplies may choose not to register even if his turnover exceeds MUR2million.  Under the special regime for the EPZ sector, the VAT on imports was either zero or 0.75%.  In order to benefit from the fast track system, persons must be registered, tax returns must be submitted electronically; there must be no outstanding tax returns; no tax must be in arrears; appropriate records must be kept; and full cooperation must be extended to officers at time of audit (MRA, Circular No. 4 of 2006).  The bound tariffs on non-agricultural products cover HS headings 39.17; 49.01; 70.03; 73.07; 82.07; 84.26; 84.27; 85.01; 85.08; and 87.02.  Schedule CXVIII, 15 April 1994.  Part II of the First Schedule to the Tariff.  Part II A of the First Schedule to the Tariff.  WTO document G/RO/N/1/Add.1, 22 June 1995.  Group I consists of Djibouti, Egypt, Kenya, Madagascar, Malawi, Sudan, Zambia, and Zimbabwe.  Preferences (at 8-digit level) granted to India concern 22 tariff lines of HS chapters 72, 84, and 85; and those granted to Pakistan concern 18 tariff lines of HS chapters 84 and 85.  These drugs are listed in Schedule I of the Dangerous Drugs Act 2000.  The items eliminated include: beans, oranges, tangerines, mandarins, grapefruits, certain spices, groundnut, certain plants and parts of plants, infant formulas, dietary foods, bakery additives, insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, cutting oils and fluids, quartz, magenta, PVC pipes, plastic feeding bottles, teats and soothers, bakery and pastry equipments, and organic and inorganic chemicals, asbestos, and certain metals, such as beryllium, cadmium, chromium, copper, nickel, silver, thallium, and zinc.  The items added to the list include infant milk, milk powder, canned corned beef and mutton, canned fish (pilchards), potassium based additive; plastic carry bags (vest type); certain tubes and hoses; used pneumatic tyres of rubber; life jackets; articles of asbestos-cement, articles of asbestos fibres and of mixtures with a basis of asbestos; rough diamonds (other than those imported from Liberia), and certain electrical apparatus.  The Consumer Protection (Control of Imports) Regulations, Fourth Schedule (as amended).  The 1993 Mauritius Standards Bureau Act (as amended).  Building and Construction Standards Committee, Chemical Standards Committee, Electrical Engineering Standards Committee, Food and Agriculture Standards Committee, Information Technology Standards Committee, Management Systems Standards Committee, Mechanical Engineering Standards Committee, Textile Standards Committee, and Metrology Standards Committee.  WTO document G/TBT/ENQ/31, 29 October 2007.  WTO documents G/TBT/N/MUS/1, 3 May 2005 and G/TBT/N/MUS/2, 3 May 2005  AJA, Socit Gnrale de Surveillance (SGS), and British Standards Institute (BSI).  The Mauritian Standards on quality management systems (MS ISO 9001:1994, MS ISO 9002:1994, MS ISO 9003:1994, and MS ISO 9001:2000) are identical to the ISO 9000 core series of standards.  MSB online information. Viewed at: http://msb.intnet.mu/  The Mauritius Accreditation Service Act 1998.  Foodstuffs (i.e. cereals, rice, pulses, cereal flours and pulse flours (excluding breakfast cereals and cornflour), edible oils, milk liquid (excluding flavoured, condensed, cream or concentrated milk), milk powder (for uncanned packages only), sugar, table or cooking salt, and tea (excluding herbal tea and packages of tea bags)), cement and liquefied petroleum gas (excluding disposable cartridges for camping gas).  The Legal Metrology (Pre-packed Commodities) Regulations 2006.  Ministry of Agro Industry and Fisheries (undated d).  The Genetically Modified Organisms Act 2004 (partly enforced).  UNDP (undated).  The major provisions of Mauritius' Central Tenders Board Act 2000 are described in detail in WTO (2000), Trade Policy Review of Mauritius, Geneva.  While this report was sent to translation in early 2008, the Public Procurement Act 2006 was reportedly proclaimed.  For procedures, see WTO (2001).  Restricted bidding may be used: where a public body has reason to believe that the goods, other services or works are available only from a limited number of bidders; or where the time and cost of considering a large number of bids is disproportionate to the value of the procurement. Participation is limited to the suppliers included on pre-approved supplier eligibility lists, so as to ensure that suppliers of specialized goods and services have and maintain the necessary technical and financial capability to provide them.  Requests for sealed quotations can only be used for the procurement of: readily available commercially standard goods; small works; or small services, where the value of the procurement does not exceed the threshold (yet to be set). Sealed quotations must be, in principle, requested from at least three bidders.  The direct procurement method allows a public body to purchase goods, services or works from a single source without competition.  Where participation of the procurement end-user or beneficiary community may enhance the economy, quality or sustainability of the service to be procured, or where the objective of the project is to create employment and involvement of the beneficiary community, such end-user or community may participate in the delivery of services in accordance with the prescribed procedure.  In the case of works, procurement may be effected by the public body itself where: the activity is not likely to attract bidders (at least not at a "reasonable price") due to its size, nature, location, or financing or high mobilization costs; the activity is such that it would impose an unacceptable risk on the contractor; the risk of unavoidable work interruptions is better borne by the public body; the departmental execution is the only practical method for construction, maintenance and conservation works under special circumstances; the activity for a pilot project of a particular nature for the development of a technology work method cannot be carried out by a contractor; works must be carried out without disrupting existing operations by the public body's staff because they are familiar with those operations; and/or there is an emergency such as a natural disaster.  WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007.  WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007.  Freeport facilities were initially established under the Freeport Act 1992, then repealed and enacted again as the Freeport Act 2001, and by the Freeport Act 2004.  MRA, Customs, The Mauritius Customs Magazine, June 2007.  BPML Freeport Services Ltd online information. Viewed at: http://www.bfslmauritius.com/corporate history.htm.  AMB online information, "Freight Rebate Scheme". Viewed at: http://amb.intnet.mu/frs.htm.  WTO document G/SCM/Q3/MUS/15-G/SCM/Q4/MUS/8, 16 January 2007.  Enterprise Mauritius homepage at http://www.enterprisemauritius.biz.  Including assessment and development planning, market development services, on-line promotion and lead management services, knowledge-centre services, business process re-engineering, training programmes, and networking.  Enterprise Mauritius online information, "Enterprise Development Fund". Viewed at: http://www.enterprisemauritius.biz/.  Following the creation of the Board of Investment (BOI) in August 2001, the investment part was transferred to the BOI. As a result, the MEDIA became MIDA. For more details on its past activities, see WTO (2001).  Republic of Mauritius (2007).  Previously, industrial companies received an initial investment allowance of 50% for machinery and equipment, and an additional 20% investment allowance annually for new machinery or equipment in the year the expenditure was incurred.  Ministry of Agro Industry and Fisheries (undated b).  SADC Secretariat (undated).  WTO document G/STR/N/8/MUS, 2 August 2002.  Set up by an Act of Parliament on the 24th October 1982. The Board members are appointed from both the public and private sectors; STC employs 280 persons.  The STC imports ration rice about 18,000 tonnes annually.  In 2004 and 2005, STCs share of imports was reduced to 25% (around 150,000tonnes); its share was increased to around 33% (some 200,000tonnes) for 2006.  The Consumer Protection (Control of Imports) Regulations, Fourth Schedule (as amended).  STC online information, "Company Profile". Viewed at: http://stc.intnet.mu/compro/cpprofil.htm.  AMB online information, "Import / Export Permits". Viewed at: http://amb.intnet.mu/permits.htm.  CUTS, Centre for Competition, Investment & Economic Regulation (2007).  CUTS, Centre for Competition, Investment & Economic Regulation (2007).  CUTS (2006).  The Ministry of Industry, Commerce and International Trade may establish a code of practice to provide for the method to be adopted for the determination of the maximum retail price of goods other than controlled goods. A trader who sells or supplies any goods for which there is a maximum retail price must affix a label in a conspicuous place on any such goods indicating the maximum retail price.  With the exception of items priced below production costs (such as flour, and before July 2006, ration rice), prices should cover production costs and allow for mark-up (Locally Manufactured Goods Regulations of the Supplies Control Act, 1992).  The products eliminated from the list since 2001 are: aerated beverages, beer and stout, edible oils, mineral water, salted snoek, concrete blocks, cooking gas, iron/steel bars, and petroleum products (other than kerosene). Consumer Protection (Consumer Goods) (Maximum Price) (Amendment) Regulations2007, 6April2007.  For example, imported canned meat, poultry, and sausages, cheese, food preparation containing cocoa, infant foods and milk powder; locally manufactured beer and stout, rum, tea and salt; and imported and locally manufactured animal feed, bread, butter and margarine, cement, cooking gas, fresh and frozen fish, detergent and soap powder, dry cell batteries, frozen meat, fruit juice, petroleum products, rice, sugar, toothpaste, and wine. Ministry of Industry, Small & Medium Enterprises, Commerce and Cooperatives (undated) (Commerce Division).  The Certification Committee consists of th()45 ! 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