Official Notice: VAT Exemption on Masks and Hand Sanitizer in Mauritius
On 24 March 2020, the Mauritius Revenue Authority (MRA) issued an important update concerning the application of Value Added Tax (VAT) on specific health-related products, notably masks and hand sanitizers. This notice aims to inform all economic operators, importers, and retailers about the recent amendments to the Integrated Tariff, which now reflect a zero-rate VAT applicable to these items. The measure is part of the government’s broader efforts to support public health initiatives during the ongoing health crisis.
Scope and Objectives of the VAT Amendment
The primary objective of this amendment is to facilitate the availability and affordability of essential protective equipment and hygiene products amidst the COVID-19 pandemic. By reducing the VAT rate from the standard 15% to 0%, the government seeks to ensure that masks and hand sanitizers remain accessible to the general population, healthcare providers, and other relevant sectors.
This measure applies specifically to certain categories of masks and hand sanitizers listed under the Harmonized System (HS) codes, with the aim of removing financial barriers to their procurement and distribution.
Details of the Products Affected
The following products are now subject to a VAT rate of zero, as per the amendments to the Integrated Tariff:
| HS Code | Description | Applicable VAT Rate |
|---|---|---|
| 6307.90.30 | Protective masks against dust, odours and the like | 0% |
| 9020.00.00 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 0% |
| 3808.94.00 | Hand sanitizer | 0% |
Implications for Economic Operators and Consumers
This VAT exemption significantly impacts various stakeholders involved in the supply chain of masks and hand sanitizers:
- Importers and Suppliers: They are now able to clear these products without paying VAT at the point of importation, potentially reducing costs and enabling lower retail prices.
- Retailers: They can offer these essential items at more competitive prices, encouraging wider distribution and access.
- Consumers: The zero VAT rate aims to make protective masks and sanitizers more affordable, thereby supporting public health efforts to curb the spread of infectious diseases.
It is important to note that this measure is temporary and subject to review based on the evolving health situation and government policies.
Implementation and Compliance
All economic operators must ensure compliance with the updated tariff provisions. The amendments are effective immediately from 24 March 2020, and it is mandatory for import declarations, customs clearance, and related documentation to reflect the new zero VAT rate for eligible products.
Operators are advised to consult the official amendments to the Integrated Tariff, which are available through the Mauritius Revenue Authority’s official channels, to ensure proper application and adherence to legal requirements.
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Additional Information and Contact Details
For further clarification or assistance regarding the implementation of this VAT exemption, stakeholders can contact the Mauritius Revenue Authority at:
- Address: Ehram Court, Corner Mgr. Gonin & Sir Virgil Naz Streets, Port Louis, Mauritius
- Telephone: +230 207 6000
- Fax: +230 211 8099
- Email: [email protected]
- Website: www.mra.mu
This notice underscores the government’s commitment to supporting public health measures by easing the fiscal burden on vital protective and hygiene products. All parties involved are encouraged to stay informed and ensure their operations align with the latest legal provisions.