Complaint number
NTB Type
Other type: Misclassification of Product and subsequent wrongful incursion of tax (Sugar tax)  
Misclassfication of Sweetened Condensed MILk as a beverage.
Misuse of tariff code - where others use 0402.99.90 MRA uses 0402.99.10. Furthermore;

Post the 2020 budget, we were made to understand by the Mauritius Chamber of Commerce and Industry that sweetened condensed milk (SCM) doesn’t attract sugar tax. Thus, we wrote to the Director of Excise duty to seek clarifications on the application of sugar tax.

The director requested us to apply for a ruling without giving any further explanations.

We filled in the ‘Request for ruling on H.S Classifications of goods’ form in Dec. 2020 and submitted all relevant technical documents requested on the form and a sample of SCM to MRA.

However, we didn’t hear from MRA since there was a lockdown in March. We have cleared 3 consignments of SCM in March, June and July without paying the sugar tax and only received the MRA - Customs Declaration Form in August while clearing SCM consignments, and we were asked to pay for the sugar tax.

We took cognizance of the ruling only in August and this is when we started the objection process.

Progress update note
1. On 24 August 2022, Mauritius Focal Point reported that the Customs Dept of Mauritius is looking into the matter and will submit a report as soon as possible.
2. Mauritius Customs reported that : Under the Customs Act whenever a person is dissatisfied with a ruling may object to the this case, an objection has been made on 27.09.2021.The objection is being dealt with independently by the objection directorate. An update has been requested from them.
3. On 30th August 2022, Mauritius provided further update that:
The Objection Directorate has maintained the tariff classification under HS Code 0402.99.10 as provided by the Mauritius Revenue Authority Customs Department and the objection was disallowed. A Notice of Determination was issued to this effect on 15/11/2021.Applicant (Nestlé’s Products (Mauritius) Ltd ) made representations to the Assessment Revenue Committee (ARC) on 10/12/2021.The case was called Pro Forma before the ARC on 01/07/2022. Hearing by ARC on this case is still awaited. An update will be provided upon availability.  
Policy or regulatory NTB
Mauritius: Mauritius Revenue Authority and customs, upon clearing consignmnet (Government institution)  
Reporting Country or Region
South Africa  
Country specific trade issue
Date of incident
In process  
Product Description
Sweetened Condensed Milk (SCM)

Total value
Date reported
2022-08-23 15:25  
2022-08-24 14:49