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The Inclusive High Income Economy vision is being designed to be consistent with the Maurice Ile Durable vision, which seeks to promote sustainable economic growth through, inter alia, sound environmental management, employment promotion, and efficient use of energy.

Mauritius' trade policies may be viewed within the overall context of its national economic strategy, articulated in the Government Programme for 2012-2015. This sets out a road map to drive forward Mauritius' transformation from a middle-income to a high-income economy, with an emphasis on integrating economic growth with social development and environmental enhancement. (…)

Over the review period, a main focus of attention was the development of standards to support the Government's green policies as set out in the Maurice Ile Durable Programme
(see section 4.2).

(…) Only 50% of the rate of excise duty applicable to normal cars was payable on certain imported hybrid motor vehicles until the introduction of CO2 levy/rebate scheme.

(…) (1) CO2 Levy or CO2 Rebate scheme based on the CO2 emission of motor cars (2011), (…)

Under a CO2 levy/rebate scheme on motor vehicles introduced in 2011, a rebate is deducted from the excise duty payable on an imported car if its CO2 emission per kilometre falls below the threshold of 150 grams. The threshold is revised yearly.

The MID (Maurice Ile Durable Project) levy is collected on various fuels and a levy is collected on various energy-inefficient household appliances (refrigerators, dishwashing machines, ovens, household room air conditioners, tumble dryers, and electric lamps). The authorities noted that, these are measures to protect the environment in the context of the Maurice Ile Durable project (see section 4.2).

(…) excise duty based on energy efficiency index of electrical apparatus and appliances (2013) have been introduced for environment protection. (…)

(…) 2.7.4 Maurice Ile Durable Project (MID) levy on imported petroleum products, bituminous coals and other coals (2008) (…) have been introduced for environment protection. (…)

(…) A MID Fund was set up in 2008 to finance these projects. The MUR 1.3 billion fund is resourced by a MID levy of 30 cents per litre on all petroleum products and 15 cents per kg on coal and LPG.