AMENDMENTS TO THE INTEGRATED TARIFF WITH RESPECT TO THE APPLICABLE RATES OF VAT TO MASKS AND HAND SANITIZER
All economic operators are hereby informed that the rate of VAT has been amended from 15% to 0% on the under-mentioned products:
- Protective mask against dust, odours, and the like: 0% (HS CODE: 6307.90.30)
- Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters: 0% (HS CODE: 9020.00.00)
- Hand sanitizer: 0% (HS CODE: 3808.94.00)
For the proper implementation of this measure, the Integrated Tariff has been amended as per Annex 1.
This measure takes effect from 24 March 2020.
View official communique here.
MAURITIUS REVENUE AUTHORITY