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3.26. Some 557 tariff lines are covered by excise taxes that generally have a health or environmental rationale. Their effect, however, is likely to be reduced by a 60-page list of concessions exempting certain manufacturers, SMEs, farmers, fishermen, and numerous other persons or bodies from excise duty for certain goods, and which could be reviewed for administrative simplification.

3.27. Excise taxes range over 100% for motor vehicles and tobacco. Added new excise duties since 2014 concern (...) various energy inefficient household appliances (refrigerators, dishwashing machines, ovens, household room air conditioners, tumble dryers, and electric lamps); household or laundry-type washing machines (based on energy efficiency); and electric filament lamps, including "LED" lamps (also based on energy efficiency).

3.29. In contrast, excise duties have been reduced for hybrid or electric vehicles to promote sales of vehicles emitting less CO2 but continue to be a function of cylinder capacity. Since 2011, a rebate on the excise duty payable on an imported car is granted if its CO2 emission falls below the threshold of 150 grams per kilometre. The threshold is revised yearly. (...)

3.30. The Maurice Ile Durable levy (MID) is a tax on fossil fuels established in July 2008 to finance clean energy projects (e.g. subsidies for compact fluorescent lamps and solar water heaters). The MID is levied on coal and liquefied petroleum gas at MUR 0.30 per kg, and on fuel oil 180, fuel 380, and Jet A1 aviation fuel (at MUR 0.30 per litre). In 2015, the MID of MUR 0.30 was removed from marine gas oil 2,500 ppm used for bunkering, and in 2019 the MID of MUR 0.30 per litre was removed on motor gasoline and gas oils. According to the authorities, this was done to combat price increases of these products; however, it runs counter to the Government's environmental protection policy.

Table 3.10 Import prohibitions, 2021
Product: Batteries containing mercury
Rationale for prohibition: Environmental protection

Table 3.10 Import prohibitions, 2021
Product: Non-pharmaceutical aerosols using chlorofluorocarbons (CFCs) and hydrochlorofluorocarbons (HCFCs)
Rationale for prohibition: Health/environmental protection
(...)
Product: Items containing CFCs and HCFCs
Rationale for prohibition: Environmental protection

Table 3.10 Import prohibitions, 2021
Product: Small fishing hooks, other than those meant for re-exportation only after processing;
Rationale for prohibition: Protection of marine fauna
(...)
Product: Underwater fishing guns
Rationale for prohibition: Environmental protection
(...)
Product: Marine/sea turtle
Rationale for prohibition: Environmental protection

Table 3.10 Import prohibitions, 2021
Product: Incandescent lamps of 75 watts and above
Rationale for prohibition: Environmental protection

Table 3.10 Import prohibitions, 2021
Product: Ivory and tortoise shell
Rationale for prohibition: Conservation of endangered species

Table 3.11 Import permit requirements for restricted goods, 2021
HS code: 03.01-03.08, 16.03-16.05, 95.07
Items: Fish and fish products, hooks of small size
Entity: Ministry of Blue Economy, Marine Resources, Fisheries and Shipping
Rationale: Conservation