Cost of Doing Business 2010

COST OF DOING BUSINESS
Board of Investment
OF
Cost of Doing Business In Mauritius
June 2010
Planning and Policy
TABLE OF CONTENTS
CHAPTER 1: INTRODUCTION ......................................................................................................... 6 1. INTRODUCTION .......................................................................................................................... 6
CHAPTER 2: START UP & GENERIC COSTS ............................................................................... 7 2. 2.1 2.2 2.3 2.4 2.5 BUSINESS START UP ............................................................................................................... 7 COMPANY INCORPORATION ............................................................................................ 7 COMMERCIAL PARTNERSHIP ........................................................................................... 8 TRUSTS AND FIDUCIARY SERVICES .............................................................................. 9 BUSINESS REGISTRATION ................................................................................................ 9 TRADE FEE ............................................................................................................................. 9
CHAPTER 3: TAXATION ................................................................................................................... 10 3. 3.1 3.1.1 3.1.2 3.1.3 3.2 3.3.1 3.3.2 3.3.3 3.3 3.3.1 3.3.2 3.3.3 3.3.4 3.4 3.5 3.5.1 3.5.2 VAT, CUSTOMS DUTIES, EXCISE DUTIES, CORPORATE TAXES & LAND TAXES 10 VALUE ADDED TAX (VAT) ................................................................................................ 10 TAXABLE PERSON AND REGISTRATION ................................................................................ 10 SUBMISSION OF RETURNS ..................................................................................................... 10 ZERO RATED GOODS ............................................................................................................ 11 CORPORATE TAXATION ................................................................................................... 11 ALTERNATIVE MINIMUM TAX (AMT) ................................................................................. 11 NATIONAL RESIDENTIAL PROPERTY TAX (NRPT) ............................................................... 11 PENALTY .............................................................................................................................. 11 PERSONAL TAXATION ...................................................................................................... 11 INCOME EXEMPTION THRESHOLD ........................................................................................ 12 DUE DATE FOR SUBMISSION OF ANNUAL RETURN AND PAYMENT OF TAX ............................ 12 PENALTY .............................................................................................................................. 12 PAY AS YOU EARN (PAYE)................................................................................................. 13 REGISTRATION DUTY ........................................................................................................ 13 LAND TRANSFER TAX ....................................................................................................... 13 TRANSFER OF IMMOVABLE PROPERTY ..................................................................... 13 TRANSFER OF SHARES .................................................................................................... 14
CHAPTER 4: PERMITS AND LICENCES BY ACTIVITY SECTOR ........................................... 15 4. 4.1 4.1.1 4.1.2 4.2 4.3 4.4 4.4.1 4.4.2 4.5 PERMITS AND LICENCES ...................................................................................................... 15 HOTEL AND TOURIST RELATED ACTIVITIES ............................................................. 15 TOURIST ENTERPRISE LICENCE ............................................................................................ 15 OTHER CHARGES IN THE TOURISM SECTOR ........................................................................... 19 INTEGRATED RESORT SCHEME .................................................................................... 20 REAL ESTATE SCHEME .................................................................................................... 20 FREEPORT ............................................................................................................................ 20 FREEPORT LICENCE, PRIVATE DEVELOPERS AND THIRD PARTY DEVELOPERS ..................... 20 SUBMISSION AND PROCESSING OF AN ELECTRONIC DECLARATION SOFTWARE LICENCE ... 21 BANKING AND FINANCIAL SERVICES .......................................................................... 21
Planning and Policy
4.5.1 BANKING LICENCE ............................................................................................................... 21 4.5.2 GLOBAL BUSINESS COMPANIES ........................................................................................... 22 4.5.3 MANAGEMENT COMPANIES ................................................................................................. 22 4.5.4 FOREIGN INVESTMENT COMPANIES, FOREIGN UNIT TRUSTS, OFFSHORE COMPANIES, OFFSHORE TRUSTS ............................................................................................................................. 22 4.5.5 STOCK EXCHANGE OF MAURITIUS ....................................................................................... 23 4.5.5.1 STOCKBROKING COMPANIES, STOCKBROKERS AND DEALER'S REPRESENTATIVES ........... 23 4.5.5.2 BROKERAGE FEES ........................................................................................................... 23 4.5.5.3 LISTING ON THE STOCK EXCHANGE ................................................................................ 24 4.5.5.4 ANNUAL LISTING FEE STRUCTURE .................................................................................. 25 4.5.5.5 LISTING ON THE OFFICIAL MARKET ................................................................................ 25 4.5.6 OVERVIEW OF LICENSING FEES ............................................................................................ 28 4.6 4.7 4.7.1 FISHERIES............................................................................................................................. 35 MANUFACTURING .............................................................................................................. 36 REGISTRATION OF FACTORIES .............................................................................................. 36
CHAPTER 5: SECONDARY PERMITS ........................................................................................... 37 5. 5.1 5.2 5.3 5.4 OTHER SECONDARY PERMITS ........................................................................................... 37 ENVIRONMENT IMPACT ASSESSMENT ....................................................................... 37 PRELIMINARY ENVIRONMENT REPORT ...................................................................... 37 LAND CONVERSION PERMIT........................................................................................... 37 BUILDING AND LAND USE PERMIT ............................................................................... 38
CHAPTER 6: HUMAN RESOURCES RELATED COSTS ........................................................... 39 6.1 NATIONAL PENSION SCHEME, TRAINING LEVY AND NATIONAL SAVINGS FUND 39 6.1.1 6.1.2 6.1.3 6.2 NATIONAL PENSIONS SCHEME (NPS) ............................................................................... 39 TRAINING LEVY .................................................................................................................... 39 NATIONAL SAVINGS FUND .................................................................................................. 39 LABOUR COST .................................................................................................................... 40
6.2.1 FINANCIAL SECTOR (MANAGEMENT COMPANIES) ..................................................... 40 6.2.2 ICT/BPO SECTOR .................................................................................................................... 40 6.2.3 HEALTHCARE AND LIFE SCIENCES SECTOR ................................................................ 40 6.2.4 MANUFACTURING/TEXTILE/SEAFOOD/CONSTRUCTION/AGRICULTURE & SUGAR CANE ..................................................................................................................................... 41 6.2.5 EDUCATION (TERTIARY) ................................................................................................... 41 6.2.6 SECONDARY............................................................................................................................. 42 CHAPTER 7: UTILITIES .................................................................................................................... 44 6 7.1 7.2 7.3 7.4 UTILITIES.................................................................................................................................... 44 CENTRAL ELECTRICITY BOARD .................................................................................... 44 CENTRAL WATER AUTHORITY ....................................................................................... 47 WASTEWATER MANAGEMENT AUTHORITY .............................................................. 53 TELECOM .............................................................................................................................. 54
7.4.1 FIXED TELEPHONE NETWORK ............................................................................................ 54 7.4.1.1 Mauritius Telecom ................................................................................................ 54 7.4.1.2 Mahanagar Telephone (Mauritius) Limited (MTML)...................................... 60
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7.4.2 MOBILE SERVICES .............................................................................................................. 62 7.4.2.1 Orange ..................................................................................................................... 62 7.4.2.2 Emtel ........................................................................................................................ 64 7.4.2.3 MTML Mobile Services ......................................................................................... 66 7.4.3 INTERNET SERVICE PROVIDERS ......................................................................................... 66 7.4.3.1 Mauritius Telecom ................................................................................................ 66 7.4.3.2 Emtel ........................................................................................................................ 67 7.4.3.3 MTML ........................................................................................................................ 68 CHAPTER 8: COST OF FINANCING .............................................................................................. 70 7 COST OF FINANCING ............................................................................................................. 70 8.1 8.1.1 8.1.2 8.1.3 8.2 8.3 8.4 8.4.1 COSTS FOR OPENING AN ACCOUNT ............................................................................................ 70 SAVINGS ACCOUNT .............................................................................................................. 70 CURRENT ACCOUNT ............................................................................................................. 70 SUPPORTING DOCUMENTS.................................................................................................... 71 INTEREST RATE FOR LENDING .................................................................................................. 71 LOANS ...................................................................................................................................... 72 TRANSFER OF MONEY ............................................................................................................... 72 FINANCIAL CHARGES ........................................................................................................... 73
CHAPTER 9: CROSS BORDER TRADE ........................................................................................ 74 8 9.1 9.1.1 9.1.2 9.2 CUSTOMS, IMPORT AND EXPORT ...................................................................................... 74 CUSTOMS DECLARATIONS ............................................................................................. 74 IMPORT DOCUMENTATION ................................................................................................... 74 EXPORTING GOODS .............................................................................................................. 75 WAREHOUSING CHARGES .............................................................................................. 75
9.2.1 VESSEL TARIFFS................................................................................................................... 75 9.2.2 CARGO TARIFFS ................................................................................................................... 77 9.2.3 DETAILED CARGO HANDLING FEES ..................................................................................... 79 9.2.3.1 Container Tariffs........................................................................................................ 79 9.2.3.2 General Cargo Tariffs................................................................................................ 83 9.2.3.3 Vehicles ...................................................................................................................... 85 9.2.3.4 Fish ............................................................................................................................ 87 9.2.3.5 Bulk Cargo ................................................................................................................. 88 9.2.3.6 Extra Men (Or Gangs) ............................................................................................... 89 9.2.3.7 Extended Hours.......................................................................................................... 89 9.2.3.8 Labour Stand-By ........................................................................................................ 90 9.2.3.9 Waiting Time .............................................................................................................. 90 9.2.3.10 Other Services ............................................................................................................ 91 9.2.3.11 Storage Charges - Containers.................................................................................... 92 9.2.3.12 Storage Charges General Cargo ............................................................................ 95 9.2.3.13 Storage Charges - Vehicles ........................................................................................ 96 9.2.3.14 Storage Charges Transhipment Vehicles ................................................................ 97 9.2.3.15 Empty Container Depot ............................................................................................. 97 CHAPTER 10: PROPERTY ............................................................................................................... 99 10.1 10.2 10.3 10.4 COST OF LAND .................................................................................................................... 99 SERVICE PROVIDERS...................................................................................................... 100 COST OF CONSTRUCTION MATERIALS..................................................................... 101 COST OF PETROL ............................................................................................................. 102
CHAPTER 11: OCCUPATION PERMIT, WORK PERMIT & RESIDENCE PERMIT ............. 103 11.1 OCCUPATION PERMITS .................................................................................................. 103
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WORK PERMITS ................................................................................................................ 104 WORK PERMIT FEES ...................................................................................................... 105 STATUTORY DEPOSITS................................................................................................... 106
11.2.1 11.2.2
CHAPTER 12: COST OF LIVING ................................................................................................... 108 12.1 COST OF TRANSPORT .................................................................................................... 108 BUS TARIFFS:............................................................................................................... 108 TAXI RATES: ................................................................................................................. 108
12.1.1 12.1.2 12.2 12.3 12.4
INDICATIVE FEES APPLICABLE TO PRIVATE SCHOOLS IN MAURITIUS ......... 109 HOUSE RENTALS IN SOME SPECIFIC REGIONS IN MAURITIUS ......................... 109 INDICATIVE PRICE OF FOOD IN RESTAURANT ....................................................... 109 FAST FOOD PRICES: ....................................................................................................... 111
12.4.1
Planning and Policy
Chapter 1: Introduction
1.
INTRODUCTION
Not knowing your costs can cost you. After all, costs determine investment decision and location determines sustainability. Failure to calculate precise costs for the business entity can turn potentially healthy investment opportunities into, for all intents and purposes, non-feasible. Pinning down costs should be a sky-high priority for every business. Having a system that accurately and reliably captures cost information is a requirement, not only for BOI but for investors. The Cost of Doing Business Study has been a process of identifying the transaction costs involved in setting up an enterprise in Mauritius, in any sector of activity. The study attempts at breaking and dissecting the cost involved from the point a decision is made to invest in Mauritius up to operating that venture. The Cost of Doing Business is to investors what a playbook is to a football coach - an invaluable tool for success that accurately and reliably captures cost information. While care has been taken in developing these findings, the results are necessarily of a general nature and should not be interpreted as a definitive except for those fees that are prescribed in the jurisdictions. Further work would therefore be required, both for financial and non-financial factors, for any other specific transaction costs that have not been captured in this document. A final word of caution: there is no one-size-fits-all solution. A good first step is to gain a very good understanding of the information you need to start and manage your business, Once you define that, you can narrow down the costs involved, do a cost-benefit analysis and make a decision based on how the investment climate works for your circumstances. The Board of Investment shall not be liable to any claim for compensation for any expenditure incurred by an investor or any other person from the use of information of this study in the event that a project fails or is not implemented as a consequence of changes in costs which are beyond the control of the Board of Investment.
Planning and Policy
Chapter 2: Start up & generic costs
2.
BUSINESS START UP
Business in Mauritius may be conducted as: 1. Sole trader 2. Commercial Partnership Societe under the Code de Commerce 3. Company under Companies Act 4. Cooperative society 5. Trusts 2.1 Company incorporation
This section addresses the cost incurred in the formation of a company under the Companies Act 2001. The table below provides the fees as prescribed in the regulations for different categories of company.
Items
Matters in respect of which a fee shall be payable
Fee payable Within the due date
After the due date
1.
In the case of a small private company (a) at the time of its incorporation; and (b) in respect of every subsequent year Rs 2,100 Rs 2,000 Rs 3,000
2.
In the case of a company holding a Category 2 Global Business Licence US$ 65 (a) at the time of its incorporation; and US$ 65 (b) in respect of every subsequent year US$ 100 -
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3.
In the case of a foreign company (a) at the time of its registration; and (b) in respect of every subsequent year Rs 9,100 Rs 9,000 Rs 13,000
4.
In the case of a company (a) recorded by the Registrar as being a dormant company; (b) in respect of every subsequent year. Rs 2,000 Rs 2,000 Rs 3,000 Rs 3,000
5.
In the case of a public company (a) at the time of its incorporation; and (b) in respect of every subsequent year Rs 9,100 Rs 9,000 Rs 13,000
6.
In the case of any other company (a) at the time of its incorporation; and (b) in respect of every subsequent year Rs 2,000 Rs 6,000 Rs 9,000
2.2
Commercial partnership
Where a commercial partnership is formed, the deed of formation of which are deposited with the Registrar of Companies, the following fees are payable:
In the case of a commercial partnership (socit commerciale including socit commerciale de fait) (a) at the time of its registration; and Rs 6,000 (b) in respect of every subsequent year Rs 6,000 Rs 9,000 -
Planning and Policy
2.3
Trusts and Fiduciary Services
Trusts are created by an instrument in writing, with at least one Trustee being a Qualified Trustee under law, meaning that the creation of a trust must go through a Management Company licensed by FSC. 2.4 Business registration
As per the Business Registration Act 2002, every individual carrying on a business activity in Mauritius is required to register with the Registrar of Companies at the Companies Division.
Registration fees depend on the workforce of the business. Companies are exempt from the payment of registration fees.
Number of employees Not more than 10 persons Between 11 and 50 persons Between 51 and 100 persons Above 100 persons
Amount (Rs) Rs100.Rs200.Rs400.Rs1000.-
Note: The Business Registration Card must be renewed every 3 years.
2.5
Trade fee
Every individual carrying a business is required to pay a fee to the local authority (municipal or district council) where it is located, within 15 days of start-up.
The list of trade and the corresponding trade fees are provided in annex at end of this document.
Planning and Policy
Chapter 3: Taxation
3.
3.1
VAT, CUSTOMS DUTIES, EXCISE DUTIES, CORPORATE TAXES & LAND TAXES Value Added Tax (VAT)
Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person in the course or furtherance of any business carried on by him. VAT is also payable on the importation of goods into Mauritius, irrespective of whether the importer is a taxable person or not. The rate of VAT is 15%. 3.1.1 Taxable Person and Registration
A person in business becomes a taxable person as soon as turnover of his taxable supplies exceeds Rs 2 million or is engaged in business specified in the Tenth Schedule of the VAT Act. It includes: 1. Accountant, 2. Auditor, 3. Advertising Agent, 4. Adviser, 5. project manager, 6. Notary Public In order to register for VAT, the necessary form needs to be filled in and, this can be obtained at the Mauritius Revenue Authority or can be downloaded online. 3.1.2 Submission of returns
The turnover threshold for submission of VAT returns on a quarterly basis is Rs 10 million. However, flexibility is given to a taxpayer with a turnover below that amount to choose to submit his return every month. However, a VAT registered person whose annual turnover of taxable supplies exceeds Rs 10 million has to submit monthly VAT returns. The return should be submitted within 20 days from the end of the month or quarter to which it relates.
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3.1.3
Zero Rated Goods
All goods or services which are exported are zero-rated. In addition, certain goods and services which are supplied on the local market are zero-rated. The list of zero-rated goods is provided in appendix 2 3.2 Corporate Taxation
Companies, Trusts, Trustees of Unit Trust Schemes and Non-resident Socits (Partnerships) are subject to corporate tax. Tax rate on chargeable income of companies is 15%. 3.3.1 Alternative Minimum Tax (AMT)
Where the normal tax payable for an income year by a company is less than 7.5% of its book profit, the company should pay either 7.5% of its book profit or 10% of dividends declared in respect of that year, whichever is lesser. 3.3.2 National Residential Property Tax (NRPT)
Where a company owns a residential property, the company is required to pay the NRPT according to the prescribed rates.
2 2
A rate of Rs 10 per m for individual residences and Rs 30 per m for apartment is applicable. 3.3.3 Penalty Penalty A penalty of Rs 2,000 per month or part of the month up to a maximum of Rs 20,000. A penalty of 5% of the amount of tax excluding any penalty and interest at the rate of 1% per month or part of the month during which the tax remains unpaid.
Description Late submission of return
Late payment of tax
Where a company does not attach its Profit and Loss Account and Balance Sheet, or any other appropriate statement of account, it shall be deemed NOT to have submitted a return. 3.3 Personal Taxation
Personal income tax is charged at the rate of 15% and is charged on the net income including income from interest.
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3.3.1
Income Exemption Threshold
An individual who is resident in Mauritius is entitled to an income exemption threshold which he can deduct from his income to arrive at his chargeable income, if any.
The income exemption threshold in respect of income year is as follows:
Category
Applicable To
Year end 31 Dec 2010 (Rs)
A B C
Individual with no dependent Individual with one dependent Individual with two dependents
255,000 365,000 425,000
Individual with three dependents
465,000
Retired Individual with no dependent
305,000
Retired Individual with one dependent
415,000
3.3.2
Due Date for submission of annual return and payment of tax
The return of income should be filled in and submitted to the MRA not later than 30 September together with a remittance of the amount of tax payable, if any, in accordance with the return. 3.3.3 Penalty Penalty Rs 2,000 per month or part of the month up to a maximum penalty of Rs 20,000. 5% of the amount of the tax, excluding any penalty Additional interest at the rate of 1% per month or part of the month during which the tax
Description Late Submission of Annual Return of income
Penalty for late payment of tax
Interest for late payment of tax
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remains unpaid
3.3.4
Pay As You Earn (PAYE)
Pay As You Earn (PAYE) is a system where employers are required to withhold tax from the emoluments of employees chargeable to tax at the time the emoluments are received by or made available to the employees. The tax withheld is then remitted to the Income Tax Department. In order to register for the Pay As You Earn (PAYE), the applicant should go to the Mauritius Revenue Authority.
3.4
Registration duty
Registration duty payable by the buyer on acquisition of an immovable property is 5% of the value of the property.
3.5
Land Transfer Tax
3.5.1
Transfer of immovable Property
A land transfer tax is leviable on a deed of transfer of immovable property and is payable by the seller where the transfer is made: A Land transfer tax (payable by the vendor) is leviable on a deed of transfer of immovable property where the transfer is made: 1. for property (excluding the value of any building thereon) the value of which does not exceed MUR 50 million at a rate of 1. 10% on the value of the property - transfer is made after a period not exceeding 5 years of the date of acquisition of the property 2. 5% on the value of the property - transfer is made after a period exceeding 5 years of the date of acquisition of the property
2. for property (excluding the value of any building thereon) the value of which exceeds MUR 50 million at a rate of 1. 15% on the value of the land - transfer is made after a period not exceeding 5 years of the date of acquisition of the property
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2. 10% on the value of any building existing on the property - transfer is made after a period not exceeding 5 years of the date of acquisition of the property 3. 10 % on the value of the land- transfer is made after a period exceeding 5 years of the date of acquisition of the property 4. 5 % on the value of any building existing on the property - transfer is made after a period exceeding 5 years of the date of acquisition of the property
Note: Where the aggregate value of all sales made within a 3-year period exceeds MUR 50 million, the landowner has to pay land transfer tax at the appropriate rate. Note: For the period 1Jan 2009 to 31 Dec 2010, the Land Transfer Tax is at the rate of 5%.
3.5.2
Transfer of shares
1. for all the properties (excluding the value of any building thereon) the aggregate value of which does not exceed MUR 50 million at a rate of 1. 10% on the value of the property - transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 2. 5% on the value of the property - transfer is made after a period exceeding 5 years of the date of acquisition of the shares
2. for all properties (excluding the value of any building thereon) the aggregate value of which exceeds MUR 50 million at a rate of 1. 15% on the value of the land - transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 2. 10% on the value of any building existing on the property - transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 3. 10 % on the value of the land- transfer is made after a period exceeding 5 years of the date of acquisition of the shares 4. 5 % on the value of any building existing on the property - transfer is made after a period exceeding 5 years of the date of acquisition of the shares
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Chapter 4: Permits and Licences by activity sector

4.
4.1 PERMITS AND LICENCES Hotel and tourist related activities Tourist Enterprise Licence
4.1.1
To operate a tourist activity in Mauritius, a Tourist Enterprise Licence from the Tourism Authority is required. The fees, as established by Tourism Authority (Regulations) 2007 are set out below. Applicant should note that when making an application, an application fee of MUR 200 is chargeable.
Tourist (TEL)
Enterprise
Licence Fees (Rs)
1 2 3 4 5
For an application for a licence For an application for the renewal of a licence For an application for the variation of the terms of a licence For the issue of a letter of intent For the issue of a duplicate licence
1,000 1,000 1,000 1,000 1,500
Fees for the issue and renewal of a licence A . Establishment 1. Tourist accommodation Nature of Tourist Enterprise 6 7 8 9 Hotel Type Up to 25 rooms 26-50 rooms 51-75 rooms 76-100 rooms Rs/ per annum 25,000 50,000 100,00 0 150,00
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10
101-200 rooms
250,00 0 500,00 0 10,000 11,000 20,000 35,000 75,000 150,00 0
11 12 13 14 15 16 17 2. Places where food, beverages and entertainment services are provided Tourist Residence and Guest House
Above 200 rooms Up to 4 rooms 5-9 rooms 10-25 rooms 26-50 rooms 51-75 rooms Above 76 rooms
18
19
20
21 22 23
Restaurant (including liquor and Alcoholic products) with entertainment Restaurant (including liquor and Alcoholic products) without entertainment Restaurant (excluding liquor and Alcoholic products) with entertainment Restaurant (excluding liquor and Alcoholic products) without entertainment Table dHote 3. Night Club B. Activity
10,000
7,000
5,000
4,000 3,000 50,000
24 25 26 27
Hawking in tourist sites Hawking hotels on beaches facing
2,000 2,000 10,000 10,000
Helmet Diving Karting
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28 29 30 31
Operating a rental agency for cars (per car) Operating as a travel agent Operating a boat house Operating a cable car Operating holes) a golf course (18
2,500 10,000 10,000 100,00 0 100,00 0 50,000 500 3,000 10,000 10,000 1,000 10,000 2,000 10,000 10,000
32 33 34 35 36 37 38 39 40 41 42
Operating a golf course (9 holes) Operating a rental agency for bicycle (per bicycle) Operating a rental agency for buses, including minibuses (per bus) Operating a rental agency for jet ski Operating a rental agency for kite surf Operating a rental agency for motorcycles (per motorcycle) Operating a rental agency for paraglide Operating a rental agency for quads (per quad) Operating a rental agency for windsurf Operating aquarium displaying fish or marine animals for public viewing Operating beauty parlour, including hairdressing, within hotel premises Operating eco-tourism activities Operating pleasure craft for commercial purpose, other than by a pleasure craft licensee Operating spa within hotel premises Operation of non-motorised water sports (pedaloes, canoes, kayaks and laser) Scuba Diving Working as a tourist guide, including those employed by a Tour Operator
43 44 45 46 47 48 49
10,000 10,000 10,000 10,000 10,000 10,000 1,500
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50
Working as tour operator
10,000
Skipper's Licence 51 52 53 54 For an application for a licence For an application for the renewal of a licence For the issue and renewal of a licence For the issue of a duplicate licence Canvasser Permit 55 56 57 Issue of canvasser permit Renewal of canvasser permit Issue of permit duplicate canvasser 5,000 5,000 1,500 500 500 500 750
Pleasure Craft 58 59 60 61 62 63 64 For the registration of a pleasure craft For the issue of a duplicate registration book For the alteration of the registration and registration book For the registration of a new owner of a pleasure craft For the issue of a letter of intent in respect of a licence For an application for the issue of a licence For an application for the renewal of a licence 1,000 1,500 1,000 500 1,000 1,000 1,000
For the issue or renewal of a licence Length Private purpos e, Rs 4,000 6,000 10,000 Comer cial purpos e, Rs 8,000 12,000 20,000
65 66 67
Not more than 6 metres More than 6 metres but not more than 12 metres More than 12 metres but not more than 20 metres
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68
More than 20 metres
20,000
40,000
69
For the issue of a duplicate licence
1,500
Source: Tourism Authority
4.1.2
Other charges in the tourism sector
Type of taxes and charges Hotel/Restaurant Keeper (Liquor, rum, local rum and compounded spirits) Tourism Fund
Rate Licence varies between Rs 1,000 and Rs 2,000 per annum Rs 25 million per promoter
Remarks As per the Excise Act (1994), Second Schedule Hotel (Rs 1,000 per annum) Restaurant (Rs 2,000 per annum)
Under Finance and Audit Act (Tourism (Amendment) Regulations 22 of 2006.
Fund)
The Fund consist of, among others, contributions made by promoters of tourism development projects on state lands, where such contributions are imposed under one of the terms and conditions of the lease of the said lands. The objectives of the Fund are to finance: (a) the implementation of (i) infrastructural and associated works as the Committee may determine, in connection with development tourism and tourism-related projects, sites and attractions in Mauritius, (ii) infrastructural and associated works, and social amenities for the benefit of the inhabitants of the areas in which the tourism and tourism related projects are being developed, or in such areas of importance to the tourism industry as the Committee may determine; and (b) the development and maintenance of tourism and tourism related projects, including but not limited to ecotourism and cultural-tourism. Changes has been brought in the last budgetallowing the utilization of the fund to finance environment projects.
Passenger Solidarity Fee
(a) Passenger travelling in economy class (Rs 40)
Finance Act 2006 Section 3 the Civil Aviation Act amended as follows: A levy (passenger solidarity fee) is imposed in respect of every passenger leaving Mauritius by air as specified in
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the Third Schedule (Civil Aviation Act) (b) Any other passenger (Rs 80)
THIRD SCHEDULE (section 8B) Passenger solidarity fee (a) Passenger travelling in economy class . Rs 40 (b) Any other passenger Rs 80 The amount collected under this section shall be paid into a deposit account with the Accountant-General for subsequent transfer to the International Drug Purchase Facility (IDPF) UNITAID Trust Fund. This tax is included in the air ticket.
Departure Charges (Airport Tax)
Serv Rs 500 per passenger
Passenger Fee Rs 350 (Tourist arrival Fee) 700 passenger Hotel Employees Rs 10 Welfare Fund employee month Rs 20 employer month
Rs per by per by per
Note: Rs 700 per passenger, except Rs 350 for passengers coming from regional markets
4.2
Integrated Resort Scheme
There is no processing fee involved on submission of an application for an IRS certificate. However, for processing of an application for acquisition of a residential property under IRS, a non-refundable processing fee of Rs 10, 000 is levied on the IRS Company. 4.3 Real Estate Scheme
There is no processing fee involved on submission of an application for an RES certificate. However, for processing of an application for acquisition of a residential property under RES, a non-refundable processing fee of Rs 10, 000 is levied on the RES Company. 4.4 Freeport Freeport licence, Private Developers and Third Party Developers
4.4.1
The rate for the licence of Freeport Operators, Private Developers and Third Party Developers are as follows:
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Licence Freeport Operators Private Developers Third Party Developers
Cost Per Annum (Rs) 10,000 150,000 150,000
4.4.2
Submission and processing of an Electronic declaration Software Licence
The submission of an electronic declaration requires a software licence from the Mauritius Network Services which costs Rs 40,000 for a 5 user licence. Service charges for submission of electronic declarations are as follows: Description Subscription per account (1 mailbox) Subscription for additional mailbox Receipt/Delivery Notification EDI Transmission charges (local Import BOE/11 items Export BOE/11 items Post entry Cost Rs 100/month Rs 50/month Rs 1 per notification Rs 3/KB Service charges Rs 140 Rs 70 Rs 50
The average cost for submission and processing of electronic Freeport declarations charged by Freight Forwarding Company varies from Rs 500 to Rs 800.
4.5
Banking and Financial Services Banking Licence
4.5.1
1. To operate an onshore bank, a Banking License from the Bank of Mauritius is required. 2. The fees to operate an onshore bank are listed as follows:
Banking Licence (Rs) Processing Fee Fixed Fee in respect of: (a) the principal place of 1,000,000 90,000
Deposit
Taking
Foreign
Exchange
Money Changer Licence (Rs) 10,000
Business License (Rs)
Dealer Licence (Rs) 25,000
500,000 300,000 150,000
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business (b) every other place of business 50,000 25,000 25,000
4.5.2
Global Business Companies
Domestic companies wishing to conduct business outside Mauritius may apply for Category 1 or Category 2 Global Business Licenses. These companies include all domestically incorporated companies, trusts, societe, partnership, etc
The fees payable to the Financial Services Commission (FSC) are as follows: Processing Fee : US$ 500 Annual Licence Fee : US$ 1500 Management Companies
4.5.3
Management Companies are specially licensed by the Financial Services Commission under section 24 of the Financial Services Development Act 2001 to set up, manage and provide nominee and other services to a corporation (which carries on or intends to carry on any qualified global business and such class of corporation as may be prescribed) or act as corporate trustee or qualified trustee under the Trusts Act 2001.
Fees payable to the Financial Services Commission Processing fee Annual Licence fee US $ 500 US $ 1,500
4.5.4
Foreign Investment Companies, Foreign Unit Trusts, Offshore Companies, Offshore Trusts
In the case of a foreign investment company, a foreign unit trust, an offshore company or an offshore trust, an initial listing fee of US $ 1,500 and an annual fee of US $ 1,500 are applicable.
In the case of a multi-class fund or an umbrella fund, (a collective investment scheme which is divided into a number of sub-funds), the following will apply in respect of the initial and annual listing fees payable:
Planning and Policy
22
No. of Different Classes 1-3 4-10 10-20 Over 20
Initial Fee / Annual Fee (Rs.) US $ 1,500 (per sub-fund) US $ 5,000 (fixed) US $ 7,500 (fixed) US $ 10,000 (fixed)
The fees listed in the present Appendix are subject to revisions by the Stock Exchange after approval of the relevant authority.
4.5.5
Stock Exchange of Mauritius
The Stock Exchange consists of two markets namely the Official Market and the Development and Enterprise Market, both under the management of the Stock Exchange of Mauritius. The Exchange of Mauritius is regulated by the FSC.
4.5.5.1
Stockbroking companies, stockbrokers and dealer's representatives
Stock market intermediaries (stockbroking companies, stockbrokers and dealer's representatives) are licensed by the FSC. The annual licence fees payable by a stockbroking company, a stockbroker and a dealers representative are as follows: Stockbroking Company Stockbroker Dealers Representative MUR 2,000 MUR 1,000 MUR 1,000
There is a processing fee of Rs 200 to be paid with each application.
4.5.5.2
Brokerage Fees
The brokerage fee claimed by a stockbroking company to its client for equity securities is as follows: Value of Transaction Stockbroking SEM FSC CDS Total fee claimed for
Planning and Policy
23
Rs
Company % % 0.25 0.25 % %
apportionment % 1.25 1.15
Not exceeding 3 million
0.75
0.05 0.20 0.05 0.15
More than 3 million but not 0.70 exceeding 6 million More than 6 million but not 0.60 exceeding 10 million More than 10 million 0.50
0.25
0.05 0.15
1.05
0.25
0.05 0.10
0.90
The following brokerage fee is applicable to transactions relating to bonds or debentures. The percentage of brokerage fee as specified in the table below is shared among the SEM, CDS and the Stockbroking Company as follows:
Value of Transaction Stockbroking Company Rs Not exceeding % Rs 0.435
SEM
CDS
FSC
Maximum Brokerage Fee
% 0.075
% 0.075
% 0.015
% 0.60
100,000 More than Rs 100,000 0.385 but not exceeding Rs 2 million More million than Rs 2 0.30 0.07 0.07 0.01 0.45 0.075 0.075 0.015 0.55
4.5.5.3
Listing on the Stock Exchange
An application fee of MRU 50, 000 is charged to every new applicant.
Planning and Policy
24
A fee of MRU 25, 000 shall be charged in respect of every application for the admission of further DEM securities (rights issue) under rule 27.
4.5.5.4
Annual Listing Fee Structure
Av. Mkt Capitalisation (Rs) up to 50M Rs 50,000,001 to 100M Rs 100,000,001 to 200M Rs 200,000,001 to 400M Rs 400,000,001 to 800M Rs 800,000,001 to 1,000M
Initial Listing Rate (Rs) 30,000 45,000 65,000 80,000 95,000 110,000
Additional Listing Rate (Rs) 15,000 22,500 32,500 40,000 47,500 55,000 67,500 75,000
Rs 1, 000,000,001 to 2,000M 135,000 Rs 2, 000,000,001 to 5,000M 150,000 Rs 5, 000,000,001 to 175,000
10,000M
87,500
175,000 + .001% on excess over Rs87,500 + .001 % on excess ove Above Rs10, 000M 10,000M Rs 10,000M
4.5.5.5
Listing on the Official Market
Application fees for listing on official market are described below: 1. Domestic Issuers
Planning and Policy
25
TABLE I TYPES OF ISSUE / LISTING (Applicants without securities already listed) INITIAL FEE (Rs.) ANNUAL FEE (Rs.)
1. 2. 3. 4.
Introduction Offer for sale Offer for subscription Placing
75, 000 75, 000 75, 000 75, 000
As per Table III As per Table III As per Table III As per Table III
TABLE II TYPES OF ISSUE / LISTING (Applicants with securities already listed) INITIAL FEE (Rs.) ANNUAL FEE (Rs.)
1. 2. 3. 4. 5. 6`.
Offer for sale Offer for subscription Placing Consideration Issue Capitalisation Issue (bonus issue / stock dividend) Block listing
50, 000 50, 000 50, 000 30, 000 the lesser of 20,000 or 1/10 of 1% of value of shares-to be listed
As per Table III As per Table III As per Table III As per Table III As per Table III As per Table III
Planning and Policy
26
TABLE III Table III (a): Annual Fee for Equity Securities Av. Mkt Capitalisation (Rs) up to 100M Rs 100,000,001 to 400M Rs 400,000,001 to 600M Rs 600,000,001 to 1,000M Rs 1,000,000,001 to 2,000M Rs 2, 000,000,001 to 5,000M Rs 5, 000,000,001 to 10,000M Rs 10, 000,000,001 to 20,000M Rs 20, 000,000,001 to 30,000M Rs 30, 000,000,001 to 40,000M Initial Listing Rate (Rs) 50,000 120,000 175,000 215,000 260,000 300,000 360,000 425,000 525,000 670,000 Additional Listing Rate (Rs) 25,000 60,000 87,500 107,500 130,000 150,000 180,000 212,500 262,500 335,000
670,000 + .001 % on excess over Above Rs 40, 000M Rs 40,000M 325,000 + .001 % on
excess over Rs 40,000M
Table III (b): Annual Fee for Debt Securities Average Capitalisation (Rs) up to 100M Rs 100,000,001 to 300M Rs 300,000,001 to 600M 61,100 88,300 115,400 30,600 44,200 57,700 Market Initial Listing Rate (Rs) Additional Listing Rate (Rs)
Planning and Policy
27
Rs 600,000,001 to 1,000M 142,500 Rs 1, 000,000,001 to 169,700
71,300
2,000M
84,900
169,700 + .0005% on excess ove 84,900 + .0005% on excess ove Over 2,000M Rs2,000M Rs2,000M
4.5.6
Overview of Licensing Fees
Financial Service Providers / Activities Relevant Section of FSA 2007 S 14 S 14 Processing Fee Rupees /
*
Code
Licence
US$ Rs. 25,000 ($1,000) Rs. 10,000
FS1.1 FS1.2
Assets Management Distribution of Financial Products
Fixed Annual Fee Rupees / US$* Rs. 50,000 ($1,500) Rs. 25,000
Variable Annual Fee
51-250 Cos Rs 10,000 251-500 Cos Rs 15,000 > 500 Cos Rs 20,000 51-250 Cos Rs 10,000 251-500 Cos Rs 15,000 > 500 Cos Rs 20,000 51-250 Cos Rs 10,000 251-500 Cos Rs 15,000 > 500 Cos Rs 20,000 -
FS1.3
Pension Fund Administrator
S 14
Rs. 25,000
Rs. 50,00
FS1.4
Pension Scheme Management
S 14
Rs. 25,000
Rs. 50,000
FS1.5
Registrar and Transfer Agent
S 14
Rs. 10,000
Rs. 25,000
FS1.6
Treasury Management
S 14
Rs. 25,000
Rs. 50,000
FS1.7
Custodian Services (Non CIS)
S 14
Rs. 25,000 ($1,000)
Rs. 50,000 ($1,500)
Planning and Policy
28
Specialised Financial Services / Institutions Code Licence Relevant Section of FSA 2007 Processing Fee Rupees Fixed Annual Fee Rupees Variable Annual Fee Rs 250 per member subject to a minimum of Rs 2,500 and a maximum of Rs 150,000 Rs 250 per member subject to a minimum of Rs 2,500 and a maximum of Rs 150,000 -
FS2.1 FS2.2 FS2.3 FS2.4 FS2.5 FS2.6 FS2.7
Retirement Benefits Scheme Superannuation Fund Credit Finance Factoring Leasing
S 14
Rs. 25,000
S 14 S 14 S 14 S 14
Rs. 25,000 Rs. 25,000 Rs. 25,000 Rs. 25,000
Rs. 50,000 Rs. 50,000 Rs. 50,000 Rs. 50,000
Occupational Pension Scheme Other Financial Business Activity
S 14
Rs. 25,000
S 14
Rs. 25,000
Rs. 50,000
Where the fees are set out either in Mauritian rupees or in US$, an applicant or a licensee, other than an applicant for a Global Business Licence or a corporation holding a Global Business Licence, may pay the fees set out in Mauritian rupees. Whereas, the applicant for a Global Business Licence or the holder of a Global Business Licence shall pay the fees set out in US$ only.
Corporate and Trust Service Provider Code FS3.1A FS3.1B FS-3.2 Licence Relevant Section of FSA 2007 S 77 S 77 S 78 Processing Fee US$ 500 500 250 Annual Fee US$ 3,000 3,000 350
Management licence Management licence (Qualified / Corporate Trustee only) Nominee Company (Authorisation)
Self-Regulatory Organisations (SROs) Code FSDeclaration / Recognition SRO Relevant Section of FSA 2007 S 33 Processing Fee Fixed Annual Fee Variable Annual Fee
To be determined by the Commission on each
Planning and Policy
29
5.1
case
Providers of Market Infrastructure Code Licence Relevant Section of Securities Act 2005 S9 & S 10 250,000 Processing Fee Rupees 250,000 Fixed Annual Fee Rupees Minimum of 500,000 Minimum of 500,000 Variable Fee Annual
SEC1.1 SEC1.2 SEC1.3
Securities Exchange Clearing Settlement Facilities Securities Trading Systems
To be determined by the Commission To be determined by the Commission -
S 11
250,000
Reporting Issuer Code Registration Relevant Enactment S 86 and Rule 3 of Securities (Disclosure Obligations of Reporting Issuer) Rules 2007 Registration Fee Rupees Fixed Annual Fee Rupees Variable Annual Fee
SEC4.4
Reporting Issuer
10,000
9 Securities or Capital Market Intermediaries Relevant Section of Securities Act 2005 Processing Fee Rupees / US$ Rs. 100,000 Fixed Annual Fee Rupees US$ Rs. 250,000
Code
Licence
SEC2.1A SEC2.1B SEC2.2 SEC2.3
Investment Dealer (Full Service Dealer including Underwriting) Investment Dealer (Full Service Dealer excluding Underwriting) Investment Dealer (Broker) Investment Broker) Dealer (Discount
S 29
S 29
Rs. 7,500
Rs. 50,000
S 29 S 29
Rs. 5,000 Rs. 2,500
Rs. 30,000 Rs. 20,000
Planning and Policy
30
SEC2.4A SEC2.4B SEC2.5A SEC2.5B SEC2.6 SEC2.7
Investment Adviser (Unrestricted) Global Business** Investment Adviser (Unrestricted) - General Investment Adviser (Restricted) - Global Business** Investment Adviser (Restricted) - General Representative of Investment Dealer Representative of Investment Adviser
S 30 S 30 S 30 S 30 S 29 S 30
$ 500 Rs. 5,000 $ 500 Rs. 5,000 Rs. 2,500 Rs. 2,500
$ 1,500 Rs. 25,000 $ 1,000 Rs. 15,000 Rs. 10,000 Rs. 10,000
** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules.
Collective Investment Schemes and Closed-end funds Code Authorised / Recognised /Approved Relevant Section of Securities Act 2005 Processing Fee Rupees / US$ Fixed Annual Fee Rupees / US$
CIS - Global Scheme**
CIS (Single fund) SEC3.1 CIS (having more than 1 fund)
S 97 S 97
$ 1,000
$ 2,500 $ 2,500 which include the first fund and $ 500 for each additional fund $ 2,500 which includes the first cell and $ 500 for each additional cell Rs. 75,000 Rs. 75,000 which includes the first fund and Rs. 10,000 for each additional fund
$ 1,000 which includes the first fund and $ 300 for each additional fund $ 1,000 which includes the first CIS (Protected S cell and $ 300 for each Cell Company) 97 additional cell CIS - Scheme other than Global Scheme S CIS (Single fund) Rs. 25,000 97 CIS (having more than 1 fund) S 97 Rs. 25,000 which includes the first fund and Rs. 5,000 for each additional fund
Planning and Policy
31
Closed-end fund Global Business**
SEC3.2
Closed-end fund S $ 1,000 (Single Fund) 97 Closed-end fund $ 1,000 which includes the first S (having more fund and $ 300 for each 97 than 1 fund) additional fund Closed-end fund $ 1,000 which includes the first S (Protected Cell cell and $ 300 for each 97 Company) additional cell Closed-end fund other than Global Business Closed-end Fund S Rs. 25,000 (Single Fund) 97 Closed-end Fund (having more than 1 fund) S 97 Rs. 25,000 which includes the first fund and Rs. 5,000 for each additional fund S101 $ 1,000
$ 2,500 $ 2,500 which include the first fund and $ 500 for each additional fund $ 2,500 which includes the first cell and $ 500 for each additional cell Rs. 75,000 Rs. 75,000 which includes the first fund and Rs. 10,000 for each additional fund -
SEC3.3
Foreign Scheme
** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules. CIS Functionaries and Professionals Code Licence Relevant Section of Securities Act 2005 S 100 S 100 Rs 25,000 S 98 Rs 25,000 S 99 $ 500 $ 1,000 Processing Fee Rupees/ US$ $ 1,000 Fixed Annual Fee Rupees/ US$ $ 2,000 Rs 50,000 $ 2,000 Rs 50,000 $ 1,000
SEC4.1
Custodian Global Business** Custodian - (other Global Business) than
SEC4.2
CIS Manager Global Business** CIS Manager - (other than Global Business) CIS Administrator Business** S 98 Global
SEC4.3
Planning and Policy
32
CIS Administrator (other than Global Business)
S 99
Rs 15,000
Rs 30,000
** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules. Insurers / Reinsurers Relevant Section Insurance 2005 of Act Processing Fee Rupees / US$ Fixed Annual Fee Rupees / US$ Rs. 100,000 Variable Annual Fee (payable on quarterly basis) (0.35% * Gross Premium from policies issued on or after 1 July 2008 (0.35% * Premium ) Gross
Code
Licence
INS1.1
Long-Term Insurance Business General Insurance Business External Insurance Business** Professional Reinsurer**
S 10
Rs. 75,000
INS1.2 INS1.3 INS1.4
S 10
Rs. 75,000
Rs. 100,000 $ 1,500 $ 1,500 / Rs 50,000
S 11 S9
$ 1,000 $ 1,000 / Rs 25,000
**Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules the variable annual fees corresponding to the licence shall be payable within 20 days at the end of every quarter in September, December, March and June.
Insurance Service Providers Code Licence Insurance Manager Global Business** Insurance Agent (Company) Insurance Agent (Individual) Insurance Broker Relevant Section Insurance Act 2005 S 70 S 70 S 70 S 70 of Processing Fee Rupees / US$ $ 1,000 Rs. 5,000 Rs. 2,500 Rs. 10,000 Fixed Annual Fee Rupees / US$ $ 1,500 Rs. 15,000 Rs. 6,000 Rs. 50,000
INS-2.1 INS-2.2 A INS-2.2 B INS-2.3
Planning and Policy
33
INS-2.4 INS-2.5
Insurance Salesperson Claims Professional
S 75 S 78
Rs. 1,000 Rs. 25,000
Rs. 2,000 -
** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules. The Trusts Act 2001 Code TAC1.1 TAC1.2 TAC1.3 Approval Qualified Trustee (other Management Company) Enforcer (purpose trust only) Successor to Enforcer (purpose trust only) than a Relevant Section of Trust Act S2 S 21 S 19 Processing Fee Rupees Rs. 10,000 -
Global Business Licence Code FS4.1 FS4.2 Licence Category 1 Business Licence Category 2 Business Licence Global Global Relevant Section of FSA 2007 S 72 S 72 Processing Fee US$ 500 100 Annual Fee US$ 1,500 235*
*This amount excludes the annual registration fee of $65, or such other fee as the Registrar of Companies may determine, payable to the Registrar of Companies. First Annual Licence Fee Months in which application is made July - September October - December January - March April - June Charges Description If Annual Fee paid on Due Date Fees and Charges Payable for US$ GBC1 1,500 GBC2 235
GBC1 (US$) 1,500 1,125 750 375
GBC2 (US$) 235 175 120 60
Nominee (US$) 350 265 175 90
Management Licence (US$) 3,000 2,250 1,500 750
Planning and Policy
34
Within 1 month after due date After 1 month, but within 3 months after due date After 3 months, but within 6 months after due date After 6 months, but within 12 months after due date Reinstatement Description Reinstatement Fee
1,650 1,875 2,250 3,000 GBC1 US$ 500
260 300 350 470 GBC2 US$ 100 50 per month*
Charges payable for the period starting from the date the licence lapsed to the date of application for reinstatement
300 per month*
* Includes the month within which the application for reinstatement is made.
4.6
Fisheries
For local fishing vessel, a nominal fee of MUR 100 per GRT (Gross Registered Tonnage) is charged
The following are the licence fees applicable to foreign fishing vessels: Logbook Deposit Fee USD 500 Nil VMS Deposit Fee USD 500 USD 170
Licence Foreign Licence Outside any Agreement Agreement with Seychelles
Licence Fee 90 days - USD 6000 Ext 30 days - USD 2000 Longliners 90 days - USD 6000 Ext 30 days - USD 2000 Purse seiners 90 days - USD 5000
Nil
USD 500
Nil Nil Nil
USD 500 USD 2 000 USD 1 000
Agreement with Japan Tuna
12 months -USD 20 000 6 months - USD 12 000
Planning and Policy
35
Ext 30 days - USD 2 500
Nil
USD 200
Note: The protocol for the fishing agreement with the EU has expired and is being currently negotiated. 4.7 Manufacturing Registration of Factories
4.7.1
A factory can be operated provided it is registered under the Occupational Safety and Health Act Act No. 28 of 2005. A certificate of registration issued or renewed is valid for a period not exceeding 12 months.
If an application for the renewal of a certificate of registration is received outside the time limit (30 days before the expiry of the certificate), a surcharge of 50 percent of the prescribed fee is payable.
For the issue or renewal of a certificate of registration of a factory the fee payable (in rupees), for a period, not exceeding 12 months are, where the number of persons:
I. up to 50
300 600 2,000 3,000 4,000
II. exceeds 50 up to 100 III. exceeds 100 up to 500 IV. exceeds 500 up to 1000 V. exceeds 1000
Planning and Policy
36
Chapter 5: Secondary Permits

5.
5.1 OTHER SECONDARY PERMITS Environment Impact Assessment
EIA is a study that predicts the environmental consequences of a proposed development. It evaluates the expected effects on the natural environment, human health and on property. The study requires a multi-disciplinary approach.
The cost of preparing an EIA report can range from Rs 750, 000 to Rs. 900, 000.
5.2
Preliminary Environment Report
Preliminary Environment Report (PER) is a short form of EIA and
this preliminary analysis is
undertaken to identify the impacts associated with the proposed development and the mean of mitigation.
The cost of preparing a PER can range from Rs 100,000 to Rs 200,000.
5.3
Land Conversion Permit
Where a land is classified as agricultural land and that land shall be used for non-agricultural purposes, a land permit is required. A land conversion tax at the following rates is paid except for the portion of land where a golf course shall be developed: Area of land converted Less than 0.25 hectare 0.25 hectare but less than 0.50 hectare 0.50 hectare but less than 1.00 hectare 1.00 hectare but less than 5.00 hectares 5.00 hectares and above Rates of land conversion tax (Rs / ha)Category 1 250,000 500,000 1,000,000 2,000,000 3,500,000 Rates of land conversion tax (Rs / ha)Category 2 0 50,000 250,000 1,000,000 1,500,000
Planning and Policy
37
5.4
Building and Land Use Permit
A Building and Land Use Permit Application is a formal request for permission to carry out a proposed development/building. The processing fee for application for Building and Land Use Permit is Rs 500.
Fees for issue of Building and Land Use Permit
Rs. Change of use from one cluster to another cluster Change of use within same cluster (where a Business and Land Use Permit is required) Construction of building or part of building, including extension to/ or conversion of existing building a) of a floor area of not more than 250 m
2 2
1,000 1,000
10/ m (subject to a minimum fee of Rs 500)
b) of a floor area of more than 250 m but not more than 500 m c) of a floor area of more than 500 m
2
20/ m 50/ m 500
2 2
Development by small enterprise registered with the Small Enterprises and Handicraft Development Authority established under the Small Enterprises and Handicraft Development Authority Act 2005 Engineering or other operations in, on, over and under the land (including rock quarry, golf course, marina) Excision/subdivision of land among heirs Extensive alterations, additions or repairs to an existing building
5,000
500/Lot 1,000
Planning and Policy
38
Chapter 6: Human resources related costs
6.1
National Pension Scheme, Training Levy and National Savings Fund 6.1.1 National Pensions Scheme (NPS)
Employers should pay contributions on insurable wage or salary as per rates below.
Rates of Contribution (a) (b) (c) Standard Rate Higher Rate Prescribed Rate
Employees Share 3% 5% 3%
Employer's Share 6% 8.5% 10.5%
Total 9% 13.5% 13.5%
6.1.2
Training levy
This is a scheme established for the purpose of developing human skills. As from February 1989, employers are required to pay one per cent (1%) on each employees basic wage or salary excluding overtime, bonuses and allowances. This fee is payable in respect of all workers who are insured persons under the NPS and aged between 18 and 65. Employees of charitable institutions and private secondary schools are exempted. Workers in domestic services are excluded. 6.1.3 National Savings Fund
The NSF was set up under the National Savings Fund Act 1995. It provides for payment of a lump sum(contributions + accrued interest) at retirement age. Every employer (public, private or para-statal) has a legal obligation to contribute 2.5% of the total basic prescribed wage of each of his employees aged between 18 and 60. Non-citizens are not covered under the Scheme.
Planning and Policy
39
6.2 LABOUR COST 6.2.1 Financial Sector (Management Companies)
Average salary per month (MUR Rs) (Approximate) Financial Analysts/Advisors 48,450+ Legal Advisors 29,070 48,450 Managerial (Tactical level) 25,840 48,450 Chartered Accountants 32,300 51,680 Programmer / Network 22,610 29,070 Administrator Team leaders 24,225 Description
6.2.2 ICT/BPO Sector
Manager Chartered Accountant Programmer / Network Administrator Team leader Technician Supervisor Call centre/BPO agent BPO agent
Description
Average salary per month (MUR Rs) (Approximate) 48,450+ 32,300 51,680 22,610 29,070 24,225 11,305 16,150 14,535 16,150 9,690 12,920 8,075 11,305
6.2.3 Healthcare and Life sciences Sector
Description General Practioner Dentist Consultant Pharmacist Nurse
Average salary per month (MUR Rs) (Approximate) 29,070 80,750 29,070 48,450 9,690 25,840 14,535 48,450 14,535 41,990
Planning and Policy
40
Midwife Biomedical Engineer Nutritionist Physiotherapist Laboratory technicians
9,690 32,300 32,300 48,500 19,380 38,760 19,380 38,760 12,920 32,300
6.2.4 Manufacturing/Textile/Seafood/Construction/Agriculture & Sugar Cane
Description Managerial Level Professionals Computer Operators Technicians/ Supervisors Administrative Officers Manual Workers
Rates (MUR Rs) (Approximate) 19,300 38,500 14,475 23,160 8,685 10,615 8,685 14,440 5,790 8,685 4,360 5,790
6.2.5 Education (Tertiary)
Description Clerk Nursing Officer Secretary Computer Programmer Lecturer Public Relations Officer Manager Registrar Pro Vice Chancellor Vice Chancellor
Rates (MUR Rs) (Approximate) 9,600 19,600 12,000 24,800 13,800 26,400 15,000 29,000 23,200 45,000 24,000 48,000 37,500 - 54500 37,500 - 54500 80,000 120,000
Planning and Policy
41
6.2.6 Secondary
Description Clerk Teacher Deputy Rector Rector
Rates (MUR Rs) (Approximate) 9,600 19,600 10,950 29,000 29,000 47,500 40,000 54,500
Working hours The normal working week consists of 45 hours, and maximum overtime allowed is 10 hours per week.
Overtime Overtime work is remunerated at rates ranging from 1.5 to 3 times the basic rate depending on the length of the overtime work and the day on which it is performed. Work performed on a public holiday is remunerated at twice the basic rate for the first eight hours and, thereafter, three times the basic rate.
Piece rate Work Piece rate work should be paid 10% higher than basic rates of pay
Termination of employment Compensation for dismissal has to paid depending on the number of years spent in employment. If dismissal is not justified, then a worker has to be paid a sum equal to 6 times the amount severance paid.
Meal and Tea Breaks As per the Labour Act, every employer shall grant a meal and tea breaks to an employee. The breaks should be set are as follows:
One hour meal break if the employee is working between the hours of 09:00 13:30 or 17:00 20:00 One tea break of at least 20 minutes or two tea breaks of at least 10 minutes each if the employee is working for more than 6 hours consecutively in one day
Planning and Policy
42
Leaves For five day weeks, workers are allowed 20 days of annual leave and 18 days of sick leave on full pay. While for six day weeks, 20 days of annual leave and 21 days of sick leave on full pay are granted. Absence of 3 days or more on grounds of illness must be validated by a medical certificate.
Maternity Leaves A female worker may absent herself from work during pregnancy after she produces a medical certificate to the effect that the confinement is likely to take place within the next 6 weeks. She can also absent herself for a period of 6 weeks following her confinement.
End of Year Bonus A bonus equivalent to a twelfth of the earnings for that year must be paid every year.
Transport Transport of workers has to be provided by the employers if the distance between work place and residence is greater than 3 km.
Planning and Policy
43
Chapter 7: Utilities
UTILITIES 7.1 Central Electricity Board
The Central Electricity Board (CEB) is the sole authorised distributor of electricity in Mauritius. It provides different tariffs for different types of customers as listed below:
Applicable tariffs
Domestic Consumers
TARIFF
DESCRIPTION
110
120
140
Applicable to consumers with a declared connected load of 300 watts or less Applicable to consumers with a declared connected load of 301 to 5,000 watts inclusive Applicable to consumers with a declared connected load exceeding 5,000 watts
MINIMUM CHARGES (Rs per MONTH) 40
SECURITY DEPOSITS (Rs) 200
167
600
335
1200
Rates
RATES (applicable per month or part thereof to the above tariffs) Initial 25 kWh Next 25 kWh Next 25 kWh Next 25 kWh Next 100 kWh Next 50 kWh Next 50 kWh All additional kWh
FEES( Rs per kWh) 2.87 3.98 4.31 4.95 5.59 6.38 7.18 7.97
Planning and Policy
44
Commercial and Bulk Consumers
TARIFF 215 217 225
DESCRIPTION Flat rate tariff for commercial consumers Maximum demand tariff for commercial and bulk consumers Maximum demand tariff for commercial and bulk consumers supplied at high voltage Flat rate Tariff for commercial consumers possessing an ICT scheme investment certificate Maximum demand tariff for commercial consumers possessing an ICT scheme investment certificate
SECURITY DEPOSITS (Rs per kW)
500
245
250
Rates and Minimum Charges
TARIFF 215
RUNNING CHARGE PER KWh (Rs) 9.10
DEMAND CHARGE PER kVA (Rs)
217
5.58
186.00 per Kva of Maximum Demand, subject to a minimum of 20 kVA 186.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA
225
5.30
245
5.49
250
3.18
160.00 per Kva of Maximum Demand, subject to a minimum of 20 kVA
MINIMUM CHARGE (Rs) 178.00 per month or part thereof per kilowatt or fraction thereof total connected load, subject to a minimum of Rs178.00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account 114.00 per month or part thereof per kilowatt or fraction thereof total connected load, subject to a minimum of Rs114.00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account
Planning and Policy
45
Industrial Consumers
TARIFF 313 315 317
DESCRIPTION Maximum demand tariff for industrial consumers Flat rate tariff for industrial consumers Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at low voltage Maximum demand tariff for industrial consumers supplied at high voltage Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at high voltage Maximum demand night tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at high voltage Maximum demand tariff for industrial consumers possessing a Freeport Licence and supplied at low voltage Maximum demand tariff for industrial consumers possessing a Freeport Licence and supplied at high voltage
SECURITY DEPOSITS (Rs per kW)
320
323 325
400
330
340
350
Rates and Minimum Charges
TARIFF 313
RUNNING CHARGE PER Kva (Rs) 2.84
DEMAND CHARGE PER kVA (Rs) 144.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA
315
4.91
MINIMUM CHARGE (Rs) A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account 10 103.00 per month or part thereof per kW or fraction thereof of total connected load, subject to a minimum of Rs 103.00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account
317
2.60 for the first 250,000 kWh 2.28 for all additional kWh used
144.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA
Planning and Policy
46
320
2.60 (Day Rate)* 3.00 (Peak Rate)* 2.05 (Night rate)* 2.70
323
325
330
2.53 for the first 250,000 kWh used 2.22 for all additional kWh used 2.53 (Day Rate)* 3.00 (Peak Rate)* 1.97 (Night Rate)* 3.67 (Day Rate)* 2.90 (Night Rate)*
340
350
3.48 (Day Rate)* 2.80 (Night Rate)*
144.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA 136.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA 136.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA 136.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA 150.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA 150.00 per kVA of Maximum Demand, subject to a minimum of 20 kVA
A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account
*Please see table below: TARIFF 320 and 330 RATE Day rate Peak rate Night rate Day rate Night rate APPLICABLE TIME 06:00 hrs to 18:00 hrs 18:00 hrs to 21:00 hrs 21:00 hrs to 06:00 hrs 06:00 hrs to 20:30 hrs 20:30 hrs to 06:00 hrs
340 and 350
Disconnection of supply A surcharge of 5% will be applicable if payment is made after the due date. Should the payment be still outstanding after reminder has been sent then, the electricity supply will be disconnected without notice
7.2
Central Water Authority
Application for a new supply
Customers who wish to apply for a new supply of water should address themselves at the CWA head office or they can address themselves to one of the following customer service centres
Planning and Policy
47
where they will be required to fill an application form. Application forms can also be downloaded from the CWA website.
Supporting Documents
DOCUMENT/INFORMATION ID Card/Passport Title Deed Rent Book/Lease Agreement Deed of Company Site Plan/Location Plan Front Elevation Drawing Existing Water Supply (if any) Water Requirement (in m3 daily)
WHERE APPLICABLE Applicant and/or Owner/Tenant Owner Tenant Company All applicants Commercial building/Flats All applicants Commercial/Industrial supply/Flats
New applications are processed within one month. The basic installation cost is Rs 1500 for a household connection within 7 metres of CWA main pipe.
Tariffs
Each subscriber is provided with a meter. Meters are read monthly and consumption charged accordingly plus meter rental.
Tariff 11 - Domestic Consumers
Water consumed (m) First 10 cubic metres Next 5 cubic metres Next 5 cubic metres Next 10 cubic metres Next 20 cubic metres Next 50 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per Month Meter Rent per Month
Rs/m 4.5 5.5 7.5 9.5 13.5 18 24 30 45 10
Planning and Policy
48
Tariff 12 - Concessionary/Acquired Prise Supply
Water consumed (m) First 85 cubic metres Next 15 cubic metres Next 150 cubic metres All additional cubic metres
Rs/m 175 16 20 28
Tariff 13 - Concessionary/Acquired Prise Supply
Rs/m 175 16 20 28
Tariff 21 - Commercial Consumers
Water consumed (m) First 100 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month
Rs/m 12.5 16 21 212.5
Tariff 22 - Hotels, Board Houses and Guest Houses
Rs/m 18 24 30 594
Tariff 23 - Concession Prises in Port Louis
Planning and Policy
49
Rs/m Exempt 16 20 28
Tariff 31 - Industrial Consumers
Rs/m 10 12 16 250
Tariff 41 - Agricultural consumers (Vegetable and flower growers and livestock producers) Treated Water
Water consumed (m) First 50 cubic metres Next 50 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month
Rs/m 5 6 8 10 100
Tariff 51 - Government Departments, Parastatal Bodies and Religious Institutions
Rs/m 12.5 16 21 212.5
Tariff 52 - Public Fountains
Rs/
Planning and Policy
50
Rate per month
2400
Tariff 61 - Water supplied to a ship
Water consumed (m) Rate per cubic metre
Rs/m 28
Annual Licence Fee
Purposes For ground water used for Domestic
Fee
purposes For ground water used for Agricultural purposes For ground water used for Industrial purposes
Free
Rs 500 Rs 500
Monthly Charges
Purposes For ground water used for Agricultural purposes For ground water used for Industrial purposes
Rs/m
0.5 5.5
Wastewater Tariffs
Domestic Consumers
Water consumed (m) First 10 cubic metres Next 10 cubic metres Next 30 cubic metres Every additional cubic metres
Rs/m 5.5 6.5 15.5 34
Planning and Policy
51
Minimum fee
55
Business Premises
Water consumed (m) For water supplied by Central Water Authority For groundwater abstracted Minimum fee
Rs/m 20 20 200
Meter Rent Size of metre (mm) 12 or 18 25 37 50 75 100 Greater than 100 Other Charges and Fees Type of Service Connection charge (basic) Meter testing Reconnection at meter Reconnection on main Shifting of supply (basic) Shifting of meter (basic) Enlargement of tapping (cost is on a case to case basis) Clearance certificate (Residential) Clearance certificate (Commercial) Water tanker service (CWA tanker) Water tanker (Private tanker) 100 200 670 300 Rs 1,300 200 150 1,300 1,300 200 VAT No No No No No No No Yes Yes Yes Yes Rs 10 30 45 60 90 150 200
Planning and Policy
52
7.3
Wastewater Management Authority
New Connection to the public Sewerage System An applicant must call in person at any WMA office to fill an application form.
Supporting documents at the time of application
The following documents need to be produced at the time application: Tariffs

3
National Identity Card Recent CWA bill Title Deed (If applicant not owner of land, authorisation from owner and his NIC should be produced) Building Construction Permit
The wastewater tariffs in Rs. per m agreed by the Government of Mauritius (GoM) for the domestic and non-domestic customers are listed in the table below.
DOMESTIC Volume m
3
0 Vol. 10 5.5
10 < Vol. 20 6.5
20 < Vol. 50 15
Vol. > 50 34
Tariff (Rs.)
NON-DOMESTIC
3
Tariff (Rs.)
Flat rate of Rs. 20.00 per m
Issue and Renewal of Licences to private Cesspool Emptying
The individual must call at the Customer Care Unit to apply for permit. The following documents are required:
1. National Identity Card 2. Horse Power certificate of relevant vehicle 3. Vehicle Fitness certificate
Planning and Policy
53
4. Vehicle Permit for wastewater carrier 5. Recommendation letter on behalf of company employing the relevant wastewater carrier (optional)
Within 10 days, an officer will inspect the carrier and upon satisfaction of meeting all required criteria, a permit will be issued within another 10 days.
The annual fee for a permit is Rs. 5,000.
A Permit must be renewed 15 days prior to its expiry date.
Industrial Effluent Discharge Permit
An application needs to be made at the Pollution Control Unit. Afterwards, the industrial premises will be inspected by WMA officers and necessary tests carried out. Permit for Industrial Effluent Discharge can be issued within 3 months. A fee of Rs.500 is chargeable and permit remains valid for 3 years from the date of issue.
Any submission requiring an on-site wastewater disposal facility is dealt within 15 days. 7.4 7.4.1 Telecom Fixed Telephone Network
The two current Fixed Telephone Network providers in Mauritius are:
1. 2.
Mauritius Telecom (MT) Mahanagar Telephone(Mauritius) Ltd
7.4.1.1
Mauritius Telecom
Application For A New Connection Customers (Residential and Business) wishing to apply for a telephone line(s) through the Mauritius Telecom should address themselves to the Mauritius Telecom head office
Planning and Policy
54
Supporting documents When making an application, customers will need to bring along their identity card as supporting documents. Tariffs MT offers two types of analogue lines: fixed lines and wireless telephone.
One-off Fees
MT will install the customers line and the latter pays once-off fees depending on the type of service requested.
Once-off fees (Rs.)
Residential
Business
1. New conventional telephone line Mauritian citizen 1.1 Security deposit * Non-Mauritian citizen 5,000 1.2 Installation fee ** 1.3 Cost of apparatus (optional) ** Take-over of an active line (Rs) Mauritian citizen Security Deposit * Foreign citizen 1.2 Installation fee ** 5,000 Free Free 1,000 2,000 1,000 2,000 1,000 1,000 1,000 2,000
Extension Cost per socket ** Wiring fee per socket ** 50 150 350
* Fees not subject to VAT, ** Fees subject to VAT
Planning and Policy
55
Call Tariffs
Once the line is installed the customer pays a monthly rental for the telephone line and for the calls made each month.
Local Call Tariffs (Rs)
Price for Customers
Residential
Price for Businesses 1st indivisible additional minute second 225
1st indivisible additional minute second Monthly Rental * Normal Hours Domestic Calls** 90 0.85 0.01 0.01
0.85 0.60
0.01 0.01
Off Peak 20h30 0.60 06h30
*Calls exclude special numbers (150, 152, 303xxxx, 302xxxx, 301xxxx etc)
Line Transfer
Once-off Fees (Rs excluding VAT) Transfer Within the same room Within the same building Transfer
Residential Business 100 300 500
From one building to another (using the same D.P. Box) 500 From one place to another (different address) International Call 900 1,000
ILD 020 originating Fixed and Mobile Zone DESTINATIONS New Tariff (Rs)
Planning and Policy
56
PEAK 1st 30 Per Secs Sec 2 Reunion Kenya, Mayotte, 4.95 4.35 3, 4, Seychelles, Comoros, Ethiopia, Lesotho, Ouganda, Tanzania 5
OFF PEAK 1st 30 Per Secs Sec 0.115 0.145
0.145 3.45 0.165 4.35
South Africa, Australia, China, USA, France, UK, Netherland, Belgium, Hong Kong, India, Italy, Japan, 6, 7, Madagascar, Zambia, Zimbabwe, Spain, Russia, U.A.E, Bostwana and others 8 5.25 Peak: 06:00 to 22:00 06:00 to 12:00 Hours Saturday Off 22:00 Hours Saturday as from 12:00 and Sunday
0.175 4.65
0.155
Hours
Monday
to
Friday
Peak: Monday
to
Friday
Sezam originating Fixed and Mobile
Destination
New Tariff (Rs) Min Charge Per Sec after 1st Min 1st Min
Hong Kong, Singapore, Malaysia, Belgium, Canada, France, Germany, Ireland, Italy, Russia, Switzerland, UK, USA, Australia, 5.70 South Africa Reunion, Japan, Thailand Netherlands, Spain, Zimbabwe Seychelles 6.90 7.50 8.10
0.0950 0.1150 0.1250 0.1350 0.1450 0.0832 0.0500 0.0733 0.1083
Botswana, Malagasy Rep. Mozambique, Rumania, Pakistan, Saudi 8.70 Arabia, U.A.E Bangladesh China India Sri Lanka 4.99 3.00 4.40 6.50
International Friends and Family (IFF)
Planning and Policy
57
A residential customer who makes regular international calls to specific number can get up to 22% discount.
Package Duration No. of countries
Silver Gold Platinum 30 mins 60 mins 90 mins 3 5 5 5 5
Max. number of telephone numbers 5 per country
Cost of package/month (excl. VAT) Rs 275 Rs 525 Rs 750 Phone Booths
Coin phone tariffs Coin phones tariffs when call In Mauritius to: Rs 2 for first 50 s Local fixed calls At SSR Airport Rs 2 for first 42.5 s In Rodrigues Rs 2 for first 50 s
Rs 1 for additional Rs 1 for additional Rs 1 for additional 50 s 42.5 s 50 s Rs 2 for first 25 s Rs 2 for first 21.3 s Rs 2 for 1st 25 s
To local mobile
Rs 1 for additional Rs 1 for additional Rs 1 for additional 25 s 21.3 s 25 s Rs 5 for first 40 s Rs 5 for first 34 s Rs 5 for first 40 s
Inter-island calls Rodrigues/Mauritius
to
Rs 1 for additional Rs 1 for additional Rs 1 for additional 8s 6.8 s 8s Rs 5 for first 40 secs
Rs 2 for first 26 s Operator Paging
Rs 2 for first 22.1 s
Rs 1 for additional Rs 1 for additional Rs 1 for additional 26 s 22.1 s 8s Rs 2 for first 52 s Rs 2 for first 44.2 s Rs 5 for first 40 s
Virtual Telephony
Rs 1 for additional Rs 1 for additional Rs 1 for additional 52 s 44.2 s 8s Rs 1 for 26 s Rs 1 for 22.1 s Rs 1 for 8 s
Audiotex 301 xxxx
Planning and Policy
58
Audiotex 302 xxxx Tourist Info 152 Audiotex 303 xxxx
Rs 1 for 13 s
Rs 1 for 11.1 s
Rs 1 for 8 s
Rs 1 for 7 s
Rs 1 for 6 s
Rs 1 for 8 s
INDOOR POINTPHONES Local Calls - Coins Rs 2 for first 50 secs Tourist Info 152 Rs 2 for first 13 secs Rodrigues to Mauritius Rs 2 for first 8 secs
Rs 1 for each additional 50 Rs 1 for each additional 13 Rs 1 for each additional 8 secs secs secs
International Calls Tariffs Pay with Credit Card International Calls Tariffs Pay with Credit Card Rs 1.86 for first 32.4 s Rs 1.86 for first 27.5 s Rs 1.86 for first 32.4 s Zone 1 (Rodrigues, Rs 0.93 for additional Mauritius) Rs 0.93 for 16.2 s Rs 0.93 for 16.2 s 13.8 s Rs 28.41 for first 22.7 s Rs 28.41 for first 19.3 s Rs 28.41 for first 22.7 s Zone 2 Rs 3.41 for additional Rs 3.41 for additional Rs 3.41 for additional 22.7 s 19.3 s 22.7 s Rs 29.27 for first 21.3 Rs 29.27 for first 25.1 s s
Rs 29.27 for first 25.1 s Zone 3, 4, 5
Rs 4.27 for additional Rs 4.27 for additional Rs 4.27 for additional 25.1 s 21.3 s 25.1 s Rs 30.11 for first 28.4 s Rs 30.11 for first 24.1 s Rs 30.11 for first 28.4 s
Zone 6, 7, 8
Rs 5.11 for additional Rs 5.11 for additional Rs 5.11 for additional 28.4 s 24.1 s 28.4 s Free Free Free
Tollfree * All prices exclude VAT Zone 2 Zone 3,4,5
Reunion Comoros, Erythrea, Ethiopia, Kenya, Lesotho, Mayotte, Uganda,
Planning and Policy
59
Seychelles, Tanzania South Africa, Australia, China, USA, France, Hong Kong, India, Italy, Japan, Madagascar, UK, Switzerland, Zambia, Zimbabwe, others
Zone 6,7,8
7.4.1.2
Mahanagar Telephone (Mauritius) Limited (MTML)
Application For A New Connection Customers wishing to apply for the MTML service should go to the MTML head office. Supporting Documents As with Mauritius Telecom, customers making an application for MTML services should bring along as supporting documents: For proof of identity, the customer has to submit either a copy of his/her National Identity Card or a copy of his/her Passport; For address proof, the customer has to submit a latest copy of one of his/her utility bill (CWA or CEB) For Business Customers: a copy of VAT or Certificate of Incorporation
Tariff The following two fixed line packages are offered by MTML: Description One-Time Charges Security Deposit [Refundable] Installation fee (one off fee) Activation fee (one off fee) Premium number charge (one off fee) Monthly Charges Rent/Package Fee Free talk Time Value Call Charges Rate within MTML Fixed phone Economy Super 150 Nil 400 400 400 Saver Super Saver 475 Nil 400 400 400 Freedom Plan Nil 400 400 400
Nil 400 400 400
75 Nil
200 150
500 475
250 Nil
60 cents for the first minute and 0.7 cents for every second thereafter
60 cents for the first minute and 0.7 cents for every second
60 cents for the first minute and 0.7 cents for every second
Nil
Planning and Policy
60
Rate to other fixed phone
75 cents for the first minute and 0.9 cents for every second thereafter 1.50 for the first minute and 2.2 cents for every second thereafter
Rate to all Mobile Phones
thereafter 75 cents for the first minute and 0.9 cents for every second thereafter 1.50 cents for the first minute and 2.2 cents for every second thereafter
thereafter 75 cents for the first minute and 0.9 cents for every second thereafter 1.50 cents for the first minute and 2.2 cents for every second thereafter
75 cents for the first minute and 0.9 cents for every second thereafter 1.50 cents for the first minute and 2.2 cents for every second thereafter
SMS To MTML Phones To Other Phones
25 cents message 50 cents message
per per
25 cents per message 50 cents per message
MTML Postpaid ILD Tariffs st Country Price* (in Rs) (for 1 30 secs) India 2.10 Canada 2.50 China 2.50 Hong Kong 2.50 Malaysia 2.50 Singapore 2.50 USA 2.50 France 3.00 UK 3.00 Reunion 3.50 Australia 3.50 Ireland 3.50 Rest of the World 4.00
Country Canada China USA Hong Kong Singapore Bangladesh India Malaysia France Italy South Africa UK
Call Rates per 30secs (in Rs) 1.80 1.35 1.80 1.80 1.80 2.10 1.95 2.40 2.70 2.70 2.70 2.70
Country Germany Belgium Switzerland Australia Reunion Ireland Japan Spain Seychelles Pakistan Saudi Arabia Rest of the World
Call Rates per 30secs (in Rs) 2.70 2.70 2.70 3.00 3.00 3.00 3.00 3.60 3.60 3.90 3.90 4.20
Planning and Policy
61
Charges for MTML Prepaid cards of all denominations Rs 50/- Rs 100/- & Rs 250/- excl VAT Minimum Billing will be done on initial 30 seconds at the above rates and thereafter per second billing
7.4.2
Mobile Services
There are currently 2 main mobile operators offering prepaid and postpaid mobile telephony services in Mauritius. These are: 1. 2. 3. 7.4.2.1 Orange Emtel MTML Orange
Application In order to make an application for the Orange services, customers should address themselves to the Customer Care of Mauritius Telecom.
For prepaid services, customers can top-up their using a range of Scratch Cards and electronic recharge solutions. Scratch Cards are available in Rs.50. Rs.100 or Rs.300 denominations (VAT included) Call Charges Domestic Calls Originating Orange Mobile NEW TARIFFS (Rs/min) Orange to Orange MAURITIUS Orange Prepay Orange Post Pay Orange Prepay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 *PEAK/ min 1.20 1.00 3.48 (Rs 0.058/sec) *OFF-PEAK/ min 3.18 1.68 (Rs 0.0530/sec) (Rs 0.0280/sec) 2.68 1.68 (Rs 0.0447/sec) (Rs 0.0280/sec) 2.18 1.68 (Rs 0.0363/sec) (Rs 0.0280/sec) *OFF-PEAK/ min
Orange to other network Fixed MT/ MTML Orange Post Pay Mobile to Fixed MT/MTML *PEAK/ min
Orange to other Mobile network Emtel /MTML
Planning and Policy
62
Orange Prepay Orange Post Pay
3.90 3.40
*Peak Hours (Monday to Saturday): 06:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday
to
18:00
hrs
NEW TARIFFS (Rs/min) Mauritius to Rodrigues and Rodrigues to Mauritius) Orange to Orange *PEAK/ min Orange Prepay Orange Post Pay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 Orange Prepay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 1.20 *PEAK/ min 1.00 1.00 1.00 3.48 (Rs 0.058/sec) *OFF-PEAK/ min 3.18 1.68 (Rs0.0530/sec) (Rs0.0280/sec) 2.68 1.68 (Rs0.0447/sec) (Rs0.0280/sec) 2.18 1.68 (Rs0.0363/sec) (Rs0.0280/sec) No change [3.90] No change [3.40] *OFF-PEAK/ min *OFF-PEAK/ min
Orange to other network Fixed MT/ MTML Orange Post Pay Mobile to Fixed MT/MTML *PEAK/ min
Orange to other Mobile network Emtel /MTML Orange Prepay Orange Post Pay
*Peak Hours (Monday to Saturday): 06:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday
to
18:00
hrs
Tariffs for Post Pay Calling Plans
Destinations
Post Pay 125*
Post Pay 200* Rs1/min
Post Pay 300* Rs1/min
Calls to Orange mobiles (Prepay and Post Rs1/min
Planning and Policy
63
Destinations Pay) Calls to MT /MTML
Post Pay 125*
Post Pay 200*
Post Pay 300*
Rs 3.18 peak Rs 2.68 peak Rs 2.18 peak Rs 1.68 off Rs 1.68 off Rs 1.68 off peak peak peak Rs 3.40 Rs 0.50 SMS Rs 0.90 /min Rs 3.40 per Rs 0.50 SMS Rs 0.90 /min Rs 3.40 per Rs 0.50 SMS Rs 0.90 /min per
Calls to other mobile operators SMS Calls to your Orange magic numbers
* All prices quoted are VAT exclusive ** except for audiotex numbers e.g. 301xxxx, 302xxxx, etc. 7.4.2.2 All SMS received are free of charge All Incoming Calls are free except on roaming All call charges are VAT exclusive Peak Hours (Monday to Saturday): 06:00 hrs to 18:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday Emtel
To benefit from Emtel services, customers must address themselves to any Emtel customer service center or the head office. Tariffs Prepaid Services
Call Direction Emtel to Emtel Voice Call Emtel to Emtel Video Call Emtel to Fixed Land Line Emtel Voicemail Deposit Emtel Voicemail Retrieval
Per second tariff Rs 0.020 0.020 0.0575 0.020 Free
Emtel to other Mobile operators 0.065
Outgoing SMS SMS to Emtel
Tariff
Billing Pulse
Rs 0.60 per SMS Per SMS
SMS to other Networks Rs 0.60 per SMS Per SMS *Tariffs subject to change without notice
Planning and Policy
64
From
other
networks,
Emtel,
fixed
line
and
international.
Note: All incoming calls and SMS are free.
Postpaid Services
Private Peak Hrs Call Directions Billing Pulse Monthly Rental Emtel to Fixed Line Emtel to Emtel Emtel to networks Emtel to Emtel VOICEMAIL Rs/Min Rs/Min
Libert Off Peak Peak Hrs Hrs
Business Off Peak Peak Hrs Hrs Rs/Sec 500 0.020 0.009 0.056 Off Peak Hrs Rs/Sec 500 0.012 0.009 0.056
/ Rs/Sec Rs/Sec 125 0.052 0.016 125 0.027 0.016 0.056
Rs/Sec Rs/Sec 140 0.052 0.008 0.056 140 0.027 0.008 0.056
OUTGOING VOICE CALL
other 0.056
OUTGOING VIDEO CALL 0.020 0.020 0.020 Rs/Min 0.020 Rs/Min 0.020 0.020
1st min 1st min (per sec (per sec thereafter) thereafter) 0.54 1.95 0.50 without 0.54 1.95 0.50 notice
Voice Mail Deposit Voice Mail Retrieval OUTGOING SMS *Tariffs
0.96 2
0.96 2 0.50 to
0.48 2 0.50
0.48 2 0.50 change
0.50 subject
Week Public Saturdays:
Days: Holidays Peak
Peak
Hours & Hours
from Sundays: from
08h00 Off 08h00
to
20h00. peaks.
to
16h00.
Note: All incoming calls & SMS are free.
Outgoing SMS to short codes might be charged at a premium rate.
Planning and Policy
65
7.4.2.3
MTML Mobile Services Tariffs/Min 80 cents Rs. 1.80 Rs. 2.70 Rs. 2.70 Rs. 3.60 Rs. 3.60 25 cents per message 50 cents per message
Calls MTML mobile to MTML mobile MTML Mobile to Other Mobile MTML Mobile to Other Fixed MTML Mobile to MTML Fixed MTML Mobile to Rodrigues Fixed MTML Mobile to Rodrigues Mobile SMS To MTML Phones To Other Phones
7.4.3
Internet Service Providers
7.4.3.1 Mauritius Telecom Mauritius Telecom provides internet services to both residential and business customers. Residential Customers
Tariffs ADSL Home Plans
ADSL Home plans monthly tariffs (exc. VAT)
256 3GB Rs 499
Home 512K* Rs 848 fair usage 512
monthly data usage allowance (GB) 3 excess usage charge download speed (Kbps) equipment included Emails hosting of personal web pages line conversion charges installation charges Rs 0.58/MB 256 USB Modem
5 emails addresses of 25 MB each 50 MB Rs 1,000 + VAT Rs 1,000 + VAT
Planning and Policy
66
ADSL Home plans contract period
256 3GB
Home 512K*
no minimum period of subscription
* Subject to the Fair Usage Policy. All tariffs are VAT exclusive. Business Customers
Tariffs ADSL PRO and ADSL Business Plans
ADSL PRO 256K* Download (kbps) Upload (kbps) 256 128
ADSL PRO 512K* 512 128 1300 2500
ADSL Business 256K 256 128 1600 n/a
ADSL Business 512K 512 128 2500 n/a
ADSL Business 1M 1,024 256 5000 n/a
ADSL Business 2M 2,048 256 8900 n/a
Monthly Rental 800 exc. VAT (Rs) Max. chargeable amount (Rs) Usage Allowance 1600
3GB
5GB
n/a
n/a
n/a
n/a
Excess Rs0.50/MB Email Addresses Hosting website Equipment (Modem) 5 emails of of capacity 25MB each of 50MB Free modem Buy modem type user@orange.mu 10 emails of 100MB each 100MB capacity
Contract period No minimum period of subscription Line 1,000 + 1,000 = 2,000 conversion fee + Installation fee Rs excl VAT) * Exclusive offer for small business that has a maximum of 2 MT fixed lines. 7.4.3.2 Emtel Broadband Connectivity
Planning and Policy
67
Cost of Modem: Rs 5400 + VAT
Subscription 1 GB 2 GB 5 GB 10 GB 7.4.3.3 MTML MTML Internet Express Tariff
Monthly Fee Rs ** 399 749 1499 2499
Price for extra 100kb Rs ** 0.22 0.22 0.22 0.22
MTML offers Internet Express Service through Dial-Up at the cheapest rates. Pay as You USE Usage Charges (for all): (on per minute basis) (+ VAT applicable) [MTML Internet Access Charges only for Actual Usage] Peak Hours (07.00 Hrs to 00.00Hrs on all days): Off Peak Hours (00.00 Hrs to 07.00 Hrs on all days): Fixed Monthly Charges: Monthly Rental for All (Residential/Commercial): Rs 80/Monthly Subscription Fee 9for Commercial Subscribers only): Rs 50/- + VAT. * No VAT on Monthly Rentals. MTML AZU Broadband Tariff SI. No 1 2 3 4 1 GB Plan 2 GB Plan 5 GB Plan 12 GB Plan Package Monthly Min Free Upload & Charges for additional uploads & downloads Rs 0.80 per MB Rs 0.80 per MB Rs 0.80 per MB Rs 0.80 per MB 29 cents per minute 25 cents per minute
Charges Rs. 299/549/1199/2000/-
Download Volumes 1 GB 2 GB 5 GB 12 GB
* VAT extra wherever applicable
EVDO PCMCIA Card Purchase Price: Rs 3,450/- plus VAT for all customers EVDO USB Card Purchase Price: Rs 3,950/- plus VAT for all customers
Planning and Policy
68
Planning and Policy
69
Chapter 8: Cost of Financing

7
COST OF FINANCING These include four local banks, five The banking sector in Mauritius comprises 19 banks.
branches of foreign banks and ten foreign owned banks incorporated locally. The five branches and ten foreign owned banks are all branches or subsidiaries of reputable international banks. Banks have subscribed to a Code of Banking Practice promising to act fairly and reasonably in all their dealings with customers. Banks are also required by the regulator to maintain high
standards of conduct and management. 8.1 8.1.1 Costs for opening an account Savings Account
The various costs for the Savings Account are as follows:
BANK
MINIMUM DEPOSIT (RS)
MINIMUM BALANCE (RS)
INTEREST PAYABLE (% P.A)
The
Mauritius
Commercial
1,000
1,000
4.5
Bank Ltd State Bank of Mauritius Mauritius Post and 3,000 500 3,000 500 4.5 4.5
Cooperative Bank Bramer Bank The Hongkong and Shanghai Banking Corporation Indian Bank Ocean International 1,000 1,000 4.5 100 5,000 100 5,000 4.25 4.4
8.1.2
Current Account
The minimum deposits for current accounts are as follows: BANK MINIMUM DEPOSIT (RS) INTEREST PAID (%) OTHER FEES
Planning and Policy
70
The
Mauritius 5,000 0
Ledger fee is payable (for more information, please visit the MCB website:
Commercial Bank Ltd State Bank of
(http://www.mcb.mu/) 10,000 0 Folio charge 0.60 + VAT per transaction (Minimum Rs 50 + VAT) Half year service charge of Rs 100 + VAT for 3,000 0 1 50 entries.
Mauritius Mauritius and Bank South East Asian Bank Post
Cooperative
Ledger fee is charged every 6 months (end of 10,000 0 May and November). For more information please visit the SEAB website
(http://www.seabmu.com/) The and Banking Corporation Indian Ocean 5,000 0 Ledger fee is charged every 6 months (end of June and December). For more information please visit the IOIB website http://www.ioib.intnet.mu 8.1.3 Supporting Documents Hongkong Shanghai 15,000 0 Monthly service charge of Rs 30 + VAT will be applied if the average monthly credit balance fall below Rs 15,000
International Bank (IOIB)
When making an application for a new bank account, the following supporting document will be required: National Identity Card; and A recent proof of address (e.g. utility bill)
8.2
Interest Rate for Lending
The rates of interest charged by commercial banks depends on the Prime Lending Rate and the latter currently varies between 9.20% - 10.25%
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71
8.3
Loans
The different loans offered by the banks are as follows: Mauritius Commercial Bank TYPE OF LOAN Housing Loan Personal Loan INTEREST CHARGED (%) 9.125 With Guarantee = 16.125 Educational Loan 10.125-10.875 Without Guarantee = 11.875-12.675
State Bank of Mauritius TYPE OF LOAN Housing Loan Personal Loan INTEREST CHARGED (%) 8.25-10.00 Without Guarantee = 15.5 Educational Loan Secured (>=200,000) = 10.25 With Guarantee(>100,000) = 12.00-14.75 Unsecured(50,000-200,000) = 13.25
Mauritius Post and Cooperative Bank TYPE OF LOAN Housing Loan Personal Loan Educational Loan INTEREST CHARGED (%) 9.75 As from 14.25 10.5
The Hongkong and Shanghai Banking Corporation Ltd
TYPE OF LOAN Housing Loan Personal Loan
INTEREST CHARGED (%) 5.99 (Fixed First Year for 2010) >=12.55
8.4
Transfer of Money
The different methods available to transfer money are as follows: Bank draft; and Electronic transfer
Planning and Policy
72
8.4.1
Financial Charges
There are various sources of finance for setting up operations in Mauritius, namely commercial banks, leasing companies and other financial institutions. The rates of interest charged by commercial banks depend on the Prime Lending Rate (PLR), which in turn depends on the Repo Rate, set at 8.125% per annum. There is also a slight variation between the PLR of the different commercial banks. The PLR currently varies from 8.05% to 9.00% (as at Dec 2009).
The rate of interest charged for loan and advances from commercial banks may vary, depending on the commercial banks lending policy and the nature of the collateral security offered by the company. Funds may also be borrowed in foreign currencies and the rates charged would be close to the LIBOR rate.
Note: The currency exchanged rate used for the cost conversion is 1US$: MUR 34.09 (as at June 2010).
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73
Chapter 9: Cross border trade
CUSTOMS, IMPORT AND EXPORT
9.1
Customs declarations
To enter goods in Mauritius, i.e. for importation of goods, an electronic Customs Declaration must be processed. The submission of an electronic declaration can be done by customs broker. The customs broker requires a software licence from the Mauritius Network Services which costs Rs 40,000 for a 5 user licence. Service charges for submission of electronic declarations are as follows: Subscription per account (1 mailbox) Rs 100/month; Subscription for additional mailbox Rs 50/month Receipt/Delivery Notification; Rs 1 per notification EDI Transmission charges (local); Rs 3/KB Service charges; Rs 140 per Import BOE/11 items; Rs 70 per export BOE/11 items; Rs 50 per post entry.
If you seek the services of a Freight Forwarding Company, the average cost for submission and processing of electronic declarations varies from Rs 500 to Rs 800.
9.1.1
Import Documentation
Mauritius has a liberalised import sector, which enables almost all types of goods to be brought into the country, some of which may require special permits or certificates. Nature of Import Procedures Documents preparation Customs clearance and technical control Ports and terminal handling Inland transportation and handling Total Duration (days) 11 2 2 1 16 US$ Cost 382 85 110 100 677
Planning and Policy
74
(Source: Doing Business Report 2009) 9.1.2 Exporting Goods
Although exports of almost all items can be conducted freely, there exist a few controlled items for which export permits are required prior to effecting exports.
Nature of Export Procedures Documents preparation Customs clearance and technical control Ports and terminal handling Inland transportation and handling Total (Source: Doing Business Report 2009) 9.2 Warehousing charges
Duration (days) 12 1 2 2 17
US$ Cost 375 150 100 100 725
The indicative rent cost warehousing is as follows:
TYPE Dry Warehousing Cold warehousing Processing units (Freeport)
PRICE (Rs) 10 per m per day 45 per ton per day $7-$8 per m
9.2.1
Vessel Tariffs
Item
Service
Per 100 GT or Part US$ thereof
1.0 1.1
Port Dues Every vessel entering the outer port per entry
US $ 4.50
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75
1.2 1.3
Minimum Charge Transhipment vessels calling Port Louis, per call:-
20.00
30% discount if unloaded between 100and up to 150 TEUs of transhipment 40% discount if unloaded in excess of 150 TEUs of transhipment 2.0 2.1 Prolonged Harbour Dues Vessels remaining in port beyond 3 months US $ 5.00
Per month or part thereof 2.2 3.0 3.1 Minimum charge Pilotage Vessels entering berthing, unberthing or leaving the port or outer port of Port Per pilotage service inwards or outwards 3.2 3.3 Per pilotage service from sea to outer port only For moving a vessel from berth to another or to re-berth at the same berth 3.4 4.0 Minimum fee for a service or movement Tug Service For tug assisting vessels (other than fishing vessels) for berthing, unberthing or moving from berth to berth or for anchoring:4.1 4.2 4.3 Per occasion Minimum charge per occasion Minimum charge for vessels, other than locally registered vessels, not exceeding 6,000 GT per occasion For assistance by tugs assisting fishing vessels for berthing, unberthing, or moving from berth to berth or for anchoring:4.4 4.5 4.6 Per occasion Minimum charge per occasion For towage of vessels without own power within the limits of the port or outer port per tug used per hour or part thereof 4.7 For assisting stranded vessels within the limits of port or outer port - per day or part thereof 4.8 For standing by as a safety measure when dangerous goods are being loaded or unloaded per tug per hour or part thereof 4.9 Transhipment US $ 30.00 1,080.00 13.75 340.00 45.00 13.75 960.00 480.00 30.00 US $ 3.00 3.00 Louis:50.00 US $ 3.00
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76
Vessels calling at Port Louis to unload between 100 and up to 150 TEUs of transhipment cargo will be given a 30% discount, per call Vessels calling at Port Louis to unload more than 150 TEUs of transhipment cargo will be given a 40% discount, per call
Additional discount may be considered for large transhipment exchanges In addition to the above discounts, guaranteed berthing priority may be considered Assisting grounded vessels, per tug, per hour 4.10 4.11 4.12 5.0 5.1 Vessels less than 200 tons Vessels greater than 200 tons but not exceeding 2,000tons Vessels greater than 2,000 tons Dockage Vessel anchoring mooring or berthed at an alongside berth:Per day or part thereof Minimum charge (i) Where the port cannot provide a berth to liner vessels (cargo/container) for a period of 24 hours or more, dockage would not be charged for that period, except in circumstances of force majeure as described below:(a) strike (b) act of God (c) riots (d) bad weather (ii) Liner vessels (cargo/container) spending 8 hours or less in the port would be charged for one day only 5.2 A vessel including fishing vessel berthed at the Fish port does not leave her berth 2 hours after having completed loading and unloading operations: Per day or part thereof 7.50 75.00 50.00 US $ 400.00 2,000.00 8,000.00 US $ 4.50
Minimum charge 5.3 5.4 After the 6th day, per day or part thereof Per vessel berthed alongside an Authority's quay, not for loading and discharging Per cargo day except or passenger part vessels: thereof 5.50 7.50 75.00
Minimum charge
9.2.2
Cargo Tariffs
Planning and Policy
77
Item 6.0
Cargo Dues Quay Fees Cargo other than transhipment cargo passing over the Authority's quay for discharge/ loading or loaded/discharged overside a vessel berthed at an Authority's quay. US $
6.1 6.1.1 6.1.2 6.1.3 6.1.4
Non-containerised cargo General cargo - per ton or part thereof Rice per ton or part thereof Cattle, sheep, goats, pigs, turtles and other livestock - per head Personal effects, sundry packages including crates of fowls or other cargo - per ton or part thereof
US $ 2.44 2.08 1.00 1.00
6.1.5
Salted and frozen fish - per ton or part thereof Quay Fees -Containerised Cargo
1.08 Per TEU or US$ less More than 1 TEU US$
6.1.6 6.1.7
Full containers Empty Containers
50.00 19.00
100.00 38.00
6.2 6.2.1 6.3
Pipeline Dues - Services Per ton of bulk cargo or part thereof pumped through pipelines Dry Bulk Cargo Quayage - Services
US $ 1.48 Per ton of dry bulk or part thereof US$
6.3.1 6.3.2 6.3.3 6.4
Coal, Maize, Fertilizer, Soya Sugar (through Bulk Sugar Terminal) Wheat Freeport - Containerised Cargo
1.00 1.10 1.15 Per TEU or US$ less More than 1 TEU US$
6.4.1 6.4.2
Full containers Empty containers Freeport - Non-containerised cargo
27.00 11.00 US $ 2.00
54.00 22.00
6.4.3
General cargo : breakbulk or palletised per ton gross or part thereof
6.5
Transhipment
Services
(Containerised)
Per TEU or less
More than 1 TEU US$
(for transhipment cargo arriving by sea)
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78
US$ 6.5.1 6.5.2 Full containers Empty containers Services (non-Containerised) 27.00 11.00 Per Ton 54.00 22.00 or part
thereof US$ 6.5.3 6.5.4 6.5.5 6.5.6 6.5.7 General cargo: breakbulk or palletised Bulk cargo Frozen transhipment fish into container/ship Frozen fish discharged in cold storage Vehicles 9.2.3 Detailed Cargo Handling Fees 2.00 2.00 2.00 2.00 1.00
Cargo Handling Corporation Limited (CHCL) is responsible for handling all cargo transiting through Port Louis Harbour from ships to consignees and vice-versa. The CHCL is a full fledged cargo operator working under a concession contract with the Mauritius Ports Authority (MPA). 9.2.3.1 Container Tariffs
Stevedore Charges Service US$
Handling (Ship to ondock storage area or vice versa) Laden container Per TEU or less 74
More than 1 TEU Empty container Per TEU or less
148
43
More than 1 TEU
82
Transhipment Laden container Per TEU or less 48.0
Planning and Policy
79
96.0
48.0
More than 1 TEU Discount: over 1,000 to 10,000 TEUs over 10,000 to 20,000 TEUs over 20,000 to 50,000 TEUs over 50,000 to 70,000 TEUs over 70,000 to 100,000 TEUs over 100,000 TEUs
96.0
5% 10% 20% 23% 25% 30%
Charges for containers handled at the Multipurpose Terminal are exclusive of lashing and unlashing charges
Out of Gauge Containers Additional charge when special gears are required Additional charge when special gears and additional labour are required US$ 20% 35%
Shifting / Restow Laden container Per TEU or less 90
180
35
More than 1 TEU Out of gauge container Per TEU or less
70
100
Planning and Policy
80
More than 1 TEU Shifting via the quay is twice the normal rate
195
Hatchcover per movement (at MCT) 83
Shore Charges Service Rs
Receiving / Delivery Laden container (import) Per less TEU or 2,10 0
More TEU Laden container (export) Per less
than
4,20 0
TEU
or
2,10 0
More TEU Empty container Per less
than
4,20 0
TEU
or
1,07 0
More TEU
than
2,00 0
Out of gauge Containers Additional charge when special gears are required Additional charge when special gears and additional labour are required 20% 35%
Planning and Policy
81
Freeport Freeport laden (import) Per less TEU or 950
More TEU Freeport laden (export) Per less
than
1,90 0
TEU
or 950
More TEU
than
1,90 0
Shut out containers Laden container Per less TEU or 1,80 0
More TEU Empty container Per less More TEU Note: Shut out containers remaining in the port (with the exception of large consignments of empties) will be subjected to the shifting fee at 2.13 below)
than
3,60 0
TEU
or 975
than
1 1830
Transfer of container from / to terminals subject to availability of resources Laden container Per less TEU or 1,80 0
More TEU
than
3,60 0
Planning and Policy
82
Empty container
Per less
TEU
or 975
More TEU
than
1,83 0
Transhipment containers: Laden container Per Box Empty container Per Box
US$
24
18
Shifting, per movement For port user's convenience Per less More TEU To unclaimed area / restacking charges Per less TEU or 1,60 0 than 1 850 TEU or 425
More TEU
than
3,20 0
9.2.3.2
General Cargo Tariffs
Handling Charges Services LANDING/LOADING US$ per mt/M 3 Stevedore charges Bagged foodstuff (per tonne - bags of less than 50 kg) 6.10
Planning and Policy
83
Billets, steel work, timber 8.60 Other Cargo 7.60 Heavy Lifts (>3 Metric tons) 8.60 Fowls, pigs in crates/baskets (per crate/basket) 1.70 Livestock - Sheep, goats and pigs (per head) 1.70 Bullocks/cattle (per head) 2.80 Horse Boxes (loaded or empty) (per box) 27.00 Rs per mt/M 3 Shore charges Bagged foodstuff per tonne (bags of less than 50 kg) 118 Billets, steel work, timber per tonne 250 Other Cargo per tonne 190 Heavy Lifts (>3 Metric tons) 190 Fowls, pigs in crates/baskets (per crate/basket) 35 Livestock - Sheep, goats and pigs (per head) 41 Bullocks/cattle (per head) 47 Horse Boxes (loaded or empty) per box 660
Planning and Policy
84
US$
Transhipment Breakbulk or palletised Composit e per mt/M3 rate 10.4
Freeport Charges A rebate of 50% on shore charges apply Rs
Removal and shifting Removal (to auction area) or shifting or removing cargo out of transit shed or open storage area per ton or part thereof 59.0 US$ Other Non-containerised cargo (i.e. heavy lifts) at the Mauritius Container Terminal Not exceeding 40 metric tons, per metric ton or part thereof 24.00 Exceeding 40 metric tons, per metric ton or part thereof 36.00
9.2.3.3 Service Stevedore charges Passenger car
Vehicles US$ per unit Ro/Ro Lo/Lo 107.00 83.00
Station wagon, van & pickup
Ro/Ro Lo/Lo
132.00 157.00 173.00
Bus, lorry, heavy vehicle & chassis truck
Ro/Ro
Planning and Policy
85
Lo/Lo Service Shore charges Passenger car Ro/Ro Lo/Lo Station wagon, van & pickup Ro/Ro Lo/Lo Bus, lorry, heavy vehicle & chassis truck Ro/Ro Lo/Lo Service 3,100 Rs per unit
190.00
2,270 2,420
3,720 3,920 5,270 Composite US$ rate
Transhipment handling charges Passenger car - per unit Ro/Ro Lo/Lo from Lolo Station wagon, van & pickup - per unit Ro/Ro Lo/Lo from Lolo Bus, lorry, heavy vehicle & chassis truck - per unit Ro/Ro Lo/Lo from Lolo Vehicles for export in containers: Imported RoRo cars Imported RoRo wagon, van & pickup Imported RoRo bus, lorry, havy vehicle & chassis truck Export containers Container stuffing charge Per TEU Per unit 32.0 35.0 Per unit Per unit Per unit 41.0 65.0 89.0 Roro to 99.0 109.0 104.0 Roro to 76.0 90.0 83.0 Roro to 47.0 61.0 54.0
Service Freeport
Rs per unit
Planning and Policy
86
Shore charges
Ro/Ro Lo/Lo
800.0 950.0
9.2.3.4
Fish
Service Handling Charges Fish (local consumption) Charge per ton or part thereof
Rs
95.0 Labour outside normal hours Local fish Charge per hour 380.0
Service Transhipment handling charges Charge per ton or part thereof
US$
2.5 Labour outside normal hours Transhipment fish Charge per hour or part thereof 15.3 Service Levy fee White fish for local consumption Per ton 30.0 Fish (others) Per ton 60.0 US$ Transhipment (normal quay) Per ton 2.40 Transhipment (private quay) Per ton Rs
Planning and Policy
87
0.60
9.2.3.5
Bulk Cargo
Handling Charges Service US$
Handling by grabs Bulk cargo including fertiliser, per ton or part thereof 3.3 Minimum charge per gang per 8-hour shift 600.0
Handling by pneumatic pump Maize cargo, per ton or part thereof ; *per gang per 12 hr shift 1.3 Minimum charge per gang per 8-hour shift 600.0 Note: The above rates exclude trimming
Charges for trimmers will be as section 7.03
Equipment and labour (uniloader drivers) Per driver per eight hour shift or part thereof 24.0 Uniloader per hour or part thereof 17 Extended shift - Sundays/Public Holidays (2nd & 3rd shifts): Per gang 1,875.0
Planning and Policy
88
9.2.3.6
Extra Men (Or Gangs)
Extra men or gangs will be provided at the request of the ship, only when considered necessary by the CHCL
Service Per gang (Shore or Stevedore) per shift or part thereof Per employee: Operator Superior Grade per shift or part thereof Port Workers Superior Grade per shift or part thereof Port Worker per shift or part thereof
US$
250.0
21.6
17
14.8
9.2.3.7
Extended Hours
Service MAURITIUS CONTAINER TERMINAL Saturdays/eve of public holidays (3rd shift) and Sundays/ public holidays (2nd shift): First crane
US$
3,540.0 Per additional crane 2,360.0 Sundays/ public holidays (3rd shift): First crane per shift or part thereof Per additional crane per shift or part thereof Meal breaks (Weekdays, Saturdays, Sundays, Public holidays) 2,950.0 4,130.0
Planning and Policy
89
Per crane
per hour 354.0
MULTI PURPOSE TERMINAL Saturdays - 2nd and 3rd shifts Per gang 1,770.0 Sundays/ public holidays (2nd and 3rd shifts): Per gang 2,360.0 Meal breaks (Weekdays, Saturdays, Sundays, Public holidays) Per gang 177.0
9.2.3.8
Labour Stand-By
If, for any reason, through no fault of the CHCL, gangs or individual workers are turned out and made to stand-by (i.e. waiting for delayed vessel, awaiting delayed containers, breakdown of ships' gears and acts of God) the vessels will be charged stand-by charges for all gangs (stevedore or shore) and other workers as follows:
Service Per gang Per hour or part thereof Per any individual worker Per hour or part thereof
US$
41.0
5.0
9.2.3.9
Waiting Time
Waiting time on account of Vessel Operator of late arrival of vessel or late delivery of ship documents
Planning and Policy
90
Service Per crane including labour Per hour or part thereof
US$
236.0
9.2.3.10
Other Services
Service
Rs
Use of Weighbridge per weighing 200.0
Reissuing of Documents per document (e.g. Gate Pass) 200.0
Service
US$
Hire of equipment Gantry Crane at the Mauritius Container Terminal Per hour or part thereof 354.0 Rs Forklift with capacity: up to 10 tons Per hour or part thereof Minimum charge 1,220.0 exceeding 10 tons up to 25 tons Per hour or part thereof Minimum charge 2,850.0 exceeding 25 tons up Per hour or part thereof Minimum charge 2,480.0 715.0 306.0
Planning and Policy
91
9,900.0 Towing Tractor with capacity : not exceeding 10 tons Per hour or part thereof Minimum charge 1,220.0 exceeding 10 tons Per hour or part thereof Minimum charge 2,850.0 Trailer : not exceeding 10 tons Per hour or part thereof Minimum charge 1,220.0 exceeding 10 tons Per hour or part thereof Minimum charge 2,850.0 Note : The minimum charge shall be paid in advance Service US$ 715.0 306.0 715.0 3060
Reefer and ventilated units: Reefer power and monitoring per half day or part thereof (including thermal coupling/uncoupling and reading) per service - from 07 00 to 19 00 & from 19 00 to 07 00 Per TEU or less 14.0
More than 1 TEU 9.2.3.11 Storage Charges - Containers
28.0
Conditions No storage fee shall be levied in respect of : A. Import containers for 5 days, other than Sundays and public holidays, following the date of completion of discharge of the import containers from the vessel;
Planning and Policy
92
B. Export containers for 5 days, other than Sundays and public holidays, prior to the date of arrival of the carrying vessel at berth; C. Transhipment full containers for 14 consecutive days following the date of completion of discharge from the carrying vessel; Transhipment empty containers for 10 consecutive days following the date of discharge from carrying vessel. D. Shut-out containers for 3 days, other than Sundays and public holidays, following the date of completion of loading of the vessel. Valid for first shut-out operation only. E. F. No free days for reefer containers and hazardous. 10 days for import sugar containers.
Note 1: Shut-out containers will not carry forward any balance of free storage period Note 2: The above regulations do not apply to the storage of reefer containers and dangerous goods containers Storage charges for import hazardous containers are applicable on the day of the discharge of the containers if not removed on the same day Storage charges for import reefer containers are applicable following the day of discharge of the containers if not removed on the same day Storage charges for export reefer containers are applicable from the date of receipt up to the eve of the date of shipment. Dangerous cargo containers will be received on the day of loading only. Storage charges will be applicable as from the day of receipt, in case the container is not loaded.
Service (after free storage period)
US$
Storage in Container Yard (including dangerous and shut out normal containers) per laden container, per day or part thereof : From 1st day after expiry period up to 4th day Per TEU or less
Planning and Policy
93
11.3 More than 1 TEU From 5th day to 9th day Per TEU or less More than 1 TEU From 10th day Per TEU or less More than 1 TEU per empty container, per day or part thereof : From 1st day after expiry period up to 4th day Per TEU or less More than 1 TEU From 5th day to 9th day Per TEU or less More than 1 TEU From 10th day Per TEU or less More than 1 TEU 4 8 6 12 8 16 22.5 15.0 30.0 22.5 45
Transhipment Containers per laden container, per day or part thereof : From 1st day after expiry period up to 7th day Per TEU or less More than 1 TEU From 8th day to 14th day Per TEU or less More than 1 TEU per empty container, per day or part thereof : From 1st day after expiry period up to 6th day Per TEU or less More than 1 TEU From 7th day Per TEU or less More than 1 TEU 2 3.8 2.5 5 8 6 12 4
Reefer Containers per laden container, per day or part thereof : first 10 days Per TEU or less More than 1 TEU after 10th day but not after 15 days Per TEU or less More than 1 TEU exceeding 15 days Per TEU or less More than 1 TEU 9.0 18.0 12.0 24.0 18.0 36.0
Planning and Policy
94
Service (after free storage period) Sugar containers Import sugar containers after 10th day Per TEU or less More than 1 TEU Export sugar containers after 5th day Per TEU or less More than 1 TEU after 5th day, additional Lift On/Lift Off charges applicable Per TEU or less More than 1 TEU
US$
11.3 22.6 Rs 170.0 340.0 200.0 400.0
9.2.3.12
Storage Charges General Cargo
Conditions No storage fee shall be levied in respect of :
A.
Import cargo for 5 days, other than Sundays and public holidays, following the date of
completion of discharge of the import cargo from the vessel;
B.
Cargo intended for export, for 5 days, other than Sundays and public holidays, prior to the
date of arrival of the carrying vessel at berth;
C.
Transhipment general cargo for 14 consecutive days following the date of completion of
discharge of general cargo from the carrying vessel.
Service
Rs
Cargo other than Transhipment After free storage period, per day or part thereof Per ton or part thereof 39.0
Planning and Policy
95
US$
Transhipment Cargo After free storage period, per day or part thereof (US$) Per ton or part thereof 1.8
9.2.3.13
Storage Charges - Vehicles
Import Vehicles : No storage fee shall be levied, for 5 days, other than Sundays and public holidays, following the date of completion of discharge from the vessel.
Export Vehicles : No storage fee shall be levied, for 5 days, other than Sundays and public holidays prior to the date of arrival of the carrying vessel at berth
Services
Rs
STORAGE IN YARD Passenger car From 1st day after expiry period up to 4th day per day per unit 390.0 From 5th day per day per unit 475.0 Station wagon, van & pickup From 1st day after expiry period up to 4th day per day per unit 640.0 From 5th day per day per unit 750.0 Bus, lorry From 1st day after expiry period up to 4th day per day per unit 2310.0 From 5th day per day per unit 2,750.0
Planning and Policy
96
Heavy vehicles & chassis truck From 1st day after expiry period up to 4th day per day per ton or part thereof From 5th day per day per ton or part thereof 55.0 46.0
9.2.3.14
Storage Charges Transhipment Vehicles
Services
US$
Storage in Yard for Transhipment Vehicles No storage fee shall be levied, for 14 consecutive days, following the date of completion of discharge from the vessel. From 1st day after expiry period up to 7th day per day per ton or part thereof From 8th day per day per ton or part thereof 2.1 1.8
Storage
in
Yard
for
Transhipment
Vehicles
in
Containers
per laden container, per day or part thereof: No storage fee shall be levied, for 14 consecutive days, following the date of completion of stuffing of containers by CHCL. From 1st day after expiry period up to 7th day Per TEU or less 4
More than 1 TEU From 8th day Per TEU or less
More than 1 TEU
12
9.2.3.15
Empty Container Depot
Services
US$
Planning and Policy
97
Storage in Yard
Per empty container, per day
Per TEU or less
0.6
Per empty container, per day Services Transfer to/from road vehicles
more than 1 TEU
0.9 Rs
Per empty container
Per TEU or less
100.0
Per empty container Transfer to/from terminals (MCT & MPT)
more than 1 TEU
200.0 US$
Per empty container
Per TEU or less
14.0
Per empty container Services Delivery of container
more than 1 TEU
28.0 US$
Saturdays after 3 p.m, per hour
11.5
Minimum charge, for 4 hrs or less
46.0
Transport
6.0
Sunday/Public Holiday, per hour
18.8
Minimum charge, for 4 hrs or less
75.0
Transport
6.0
(Source: MAERSK LINE)
Planning and Policy
98
Chapter 10: Property
10.1
Cost of Land
Land price could vary from the range of USD 40,000 per Acre to USD 300,000 per Acre depending on the location and also on the infrastructure availability.
Price indices for property (MUR) per toise Location Pereybere Trou aux Biches Baie du Tombeau Pointe aux Sables Albion Flic en Flac Tamarin / Riviere Noire Souillac / Gris Gris Belle Mare Flacq Port Louis Coromandel Beau Bassin Roches Brunes Rose Hill Quatre Bornes Phoenix Vacoas Curepipe / Floreal 2007 10000-20000 10000-19000 6000-11000 6000-9000 7000-12000 9000-21000 7500-17000 5000-10000 8500-17000 7000-12000 20000-40000 9000-17000 11000-23000 10000-15000 10000-22000 12000-23000 8000-16000 9000-18000 9000-20000
Planning and Policy
99
10.2
Service providers
The table below shows the fees charged by service providers. Service Providers Charges
Real Estate Agents Architects fees Engineer fees Notary fees
1-2 % commission on the value of the property 1-2 % cost of project 1% cost of project 2% on the first Rs 250,000 subject to a minimum
charge of Rs 1,000 1% on the next Rs 500,000 1% on the next Rs 1,000,000 % on the remainder
Any deed of release, discharge or acquittance
1% on the first Rs 100,000 % on the next Rs 250,000 % on the next Rs 500,000 % on the remainder
Any deed of partition 2% on the first Rs 100,000 1% on the next Rs 250,000 1% on the next Rs 500,000 % on the remainder
Environmental Impact Assessment Consultant Social Needs Analysis Consultant Property consultant
25,000 30,000 US$
15,000 -25,000 US$ 40,000 60,000 US$
The indicative fees charged for the following services are listed in the table below. Service Standard Business Plan Fees Rs 350,000 to Rs
Planning and Policy
100
500,000 Business Plan for an IRS project Rs. 1,000,000 to Rs 1,500,000 Company formation Acquisition of property for business purposes Preparation of a valuation report Auditing fees USD 1,000 Rs 100,000 Rs 100,000 USD 20,000 Preparation of accounts and financial statements USD month Project facilitation fees for an IRS project and the like (application for land conversion permit, CWA/CEB clearance, follow-up BOI and other permits) Application for OP Company Secretary USD 1,000 Rs 24,000 per Rs 2 million 7000 per 15,000
annum Submission of tax returns USD 800 for
corporate USD 400 for
individual
10.3
Cost of Construction Materials
The average price of construction materials is as follows (as at June 2008): ITEMS Cement Washed RockSand Beton Washed RockSand crepi Concrete Block 150mm ( 6" ) Iron bar:6mm(1/4") H.Tensile: 8mm 10mm 12mm 16 mm Pine Planks 5"/ 6" x1" (Coffrage) Eucalyptus Rondin 15' height UNIT 50 kg pkt ton ton pc 18ft bar 30ft bar 30ft bar 30ft bar 30ft bar 9/6 pc Rs 162.80 570.30 646.30 18.86 50 142 222 322 375 75 85
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Plywood ordinary 8x4'x4mm Ceramic Tile Plain White (6" x 6") Glass Pane Clear :1/8" (3mm) Paint:Emulsion Gloss Pipes PVC 2" 3" 4" PVC Fittings: Tee 50mm Adaptor Wc 110mm Elbow 110mm Fastening clip 50mm Water tank(cylinder) 1000 L 50mm 75mm 110mm
sheet pc sq ft 5 lt 5 lt 20ft bar 20ft bar 20ft bar
215 6.50 15 450 879.72 323 750 1265
pc pc pc pc pc
55 75 38 10 7500
10.4
Cost of Petrol
The cost of petrol in Mauritius is determined by the State Trading Corporation at the beginning of each month, through the Automatic Pricing Mechanism. Factors taken into consideration to calculate the price of petrol each month are: fluctuation of the C.I.F price for gasoline, diesel and fuel oil, the exchange rate of US dollar to the Mauritian rupee, the windfall gain/loss of the petroleum companies and petrol stations. As per the APM, the price of petrol effective as from 3 June 2010 is as follows:
MUR/Litre MOGAS(Motor Gasoline) Essence Gas Oil Diesel Fuel Oil 46.35 39.70 17.8808
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Chapter 11: Occupation Permit, Work Permit & Residence Permit
11.1
Occupation Permits
An occupation, which is a combination of a work and residence permit, allows an eligible investor, self-employed or professional to, in a more expeditious manner, work and live in Mauritius. The eligibility criteria are as follows:
The proposed business activity should generate an annual turnover exceeding Investor MUR 4 million + initial investment of $100,000. The basic monthly salary of a professional under a contract of employment Professional should exceed MUR 75,000 The annual income fro the proposed business activity should exceed MUR Self-employed 600,000 + initial investment of $35,000.
Occupation Permit Fees: Investor and Self-employed (validity of permit 3 yrs): Rs.10, 000. Professional Contract of 2 years or less: Rs.6, 000. Contract of more than 2 years and less than or 3 years: Rs. 10,000.
Payment: Payment must be made by a bank cheque drawn to the order of the Government of Mauritius. Cash payment is not accepted.
Bank Guarantee: For Investor and Self-Employed: A bank guarantee of MRU 50,000 made in favour of Government of Mauritius. A bank guarantee will be accepted only if issued by a local
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bank or the local branch of an overseas bank. For information on bank guarantee, please contact any local bank (list available at BOI and on our website).
Undertaking For Professional: An undertaking by the employer.
The employer of the professional should submit a signed undertaking (as set out in section 5 of the application form) that he/she will meet any expense or charge likely to be incurred for the maintenance, support or the repatriation of the holder of the occupation permit to his/her/ country of origin/residence on termination of the contract of employment or for any other reason whatsoever. 11.2 Work Permits
Prospective applicants who do not meet the criteria to apply for an occupation permit, but who wish to work in Mauritius should apply for a work permit and a residence permit.
An employer based in Mauritius should apply for a work permit in respect of an expatriate who will be employed to do a specific job for the employer on a full-time basis.
Work permits are issued by the employment division of the Ministry of Labour, Industrial Relations and Employment and at the same time a Residence Permit is to be sought by the applicant.
Processing of applications for work permits
There are 2 channels for processing of applications: o The recruitment of expatriates in bulk Individual applications
Bulk Recruitment of expatriates process Employer seeks permission in principle by way of letter Inspection is carried out Application and Inspection Report is then referred to Work Permit Committee Ministry issues a letter of intent specifying the time limit to undertake the recruitment exercise When recruitment exercise is completed then individual applications for work permits is submitted by employer
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Individual applications Individual applications submitted to the Work Permit Committee for a recommendation Exception: Religious, Shows, Offshore, Freeport, and Jockeys
Criteria to approve / turn down an application Skills, qualifications and experience. Age Number of local workers employed Health and fire clearance for dormitories Effort made by the company to recruit local labour Compliance with the provisions of the law; Vetted contract Application not accepted if on tourist visa
11.2.1 Work Permit Fees The Work Permit fees are as follows:
Fees Payable Fees payable on recruitment of foreign labour: Application fees of Rs 500 for each individual application Work Permit fee in the EPZ sector: Rs 1,000 for first five years and Rs 10,000 thereafter Bank guarantee representing cost of return air ticket to country of origin in respect of each expatriate.
Other work permit fees:-
WORK PERMIT IN RELATION TO Gaming Gaming or other similar activity Horse Racing Jockeys riding horses in training work and in races Jockeys riding horses in training work in races for a second or subsequent racing season
FEES (RS)
50,000 per year
15,000 per term or any part thereof
30,000 per term or any part thereof
Stipendiary Stewards employed for a first and second racing season Stipendiary Stewards employed for a third or
50,000 per racing season or any part thereof
100,000 per racing season or any part thereof
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subsequent racing season Professional Entertainers Professional entertainers for performance in group or in solo Manufacturing Industry Employment in any manufacturing industry 1,000 per year (1 to 5 year), 10,000 per year (6 year and thereafter) WORK PERMIT IN RELATION TO Hotels and Restaurants Employment in any hotel or restaurant 1,000 per year (1 to 5 year), 10, 000 per year (6 year and thereafter) Construction Employment by any construction firm or contractor who has been awarded a contract by the NHDC for the construction of housing units for the lower income group ICT Information and Communication Technology 1,000 per year (1 to 5 year), 10,000 per year (6 year and thereafter) Others Any other employment 5,000 per year (1 , 2 (4
th st nd rd st th th st nd rd th st th th st th th
15,000 per performer per month or part thereof of a month
FEES (RS)
1,000 per year (1 ,2

th
and 3 year), 10,000 per year (4

th
and 5 year), 15,000 per year (6 year and thereafter)
and 3
year), 10,000 per year

th
and 5
th
year), 15,000 per year (6
year and
thereafter)
11.2.2 Statutory Deposits
In accordance with the Non-Citizens (Employment Restriction) Act 1973, and the Non-Citizen (Work Permits) (Deposits) Regulations 1994, deposit with effect from 1 August, 200l, in respect of a non-citizen from the following countries are as hereunder:
COUNTRY Canada or USA EEC Countries New Zealand, Australia and China
FEES (RS.) 62,000 40,000 35,000
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Japan, Taiwan, Hong Kong and Indonesia Singapore, Malaysia, Thailand and Philippines India, Pakistan, Sri Lanka, South Africa and Bangladesh Seychelles and Comoros Island Malagasy Republic Reunion Island
30,000 27,000 15,000 7,500 7,000 3,500 A sum equivalent to the cost of an outward economy class air ticket from Mauritius to that other country
Any other country
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Chapter 12: Cost of Living
12.1
Cost of Transport
The following table lists the bus tariffs for specific routes. 12.1.1 Bus Tariffs: From Curepipe Vacoas Quatre-Bornes Rose-Hill Centre de Flacq Riv du Rempart Goodlands Grand Baie Mahebourg Flic en Flac Chemin Grenier Souillac To Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Adult (Rs) 26.00 26.00 24.00 24.00 27.00 26.00 26.00 26.00 32.00 26.00 29.00 29.00 Child (Rs) 13.00 13.00 12.00 14.00 14.00 13.00 13.00 13.00 17.00 13.00 15.00 15.00 Student (Rs) 14.00 13.00 13.00 15.00 14.00 14.00 14.00 14.00 19.00 14.00 17.00 17.00
12.1.2 Taxi Rates: From Curepipe Vacoas Quatre-Bornes Rose-Hill Centre de Flacq Riv du Rempart Goodlands Grand Baie Mahebourg Flic en Flac Chemin Grenier Souillac Airport Airport Airport To Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port Louis Quatre Bornes Curepipe Rates (Rs) 450 400 350 300 500 450 450 450 1000 500 1000 900 900 750 600
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12.2
Indicative Fees applicable to private schools in Mauritius
Indicative fees charged by some private schools in Mauritius are listed below. Pre-primary Chaperon Rouge Pre-Primary School Little Angels Pre-Primary School Primary St Patricks Primary School Clavis Primary English Medium School Secondary Schools Le Bocage International School Fees Rs 1400 per month including lunch Rs 600 per month Admission Fees: Rs 11,960. Rs 3,295 per month Rs 7,900 per month for Mauritian Rs 11,500 per month for expatriates Capital Levy: Rs 35,000 Form 1 Form 5: Rs 11, 550 per month Form 6: 13,750 per month Books on loan: Rs 3000 PTA: Rs 500 Pre Primary Registration: Rs 33,000 Registration for Primary, College and Lycee: Rs 36,000. Primary: Rs 55,000 annually College: Rs 64,000 annually Lycee: Rs 69,000 annually
Lycee Labourdonnais
12.3
House Rentals in some specific regions in Mauritius Details -3 bedroom Villa with magnificent view of surroundings, Master Bedroom Ensuite, large Kitchen, Living, Fenced garden and garage 4 Bedroom House newly built 3 bedrooms 4 bedroom first floor in quiet neighbourhood Indicative Price Rs 25,000 per month
Location Sodnac- Quatre Bornes
Pereybere Trou aux Biches Pointe aux Cannoniers (Rent First Floor House)
Rs 32,000 per month Rs 20,000 per month Rs 11,000 per month
12.4
Indicative Price of Food in Restaurant
The rich diversity of the Mauritian cuisine, where East meets west! Tease your taste buds to the Crole rougaille, Indian deep-fried delights, Muslim brianis, Chinese chow mien and the delicate French patisseries.
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Most restaurants in Mauritius are found along the Northern coast, Port Louis and within the district of Plaine Wilhems (residential areas). A wide variety of cuisine is offered: Crole, Indian, Muslim, French and Chinese.
We have included a list of popular restaurants as follows: 1. Le Capitaine Seafood Restaurant A very cozy restaurant, on the water, opposite Ocean Villas from the bay, with commendable authentic Crole dishes, served in style, by the water's edge, under the stars. Over the years, Le Capitaine restaurant operating in Grand Baie (North of Mauritius) has acquired a solid reputation in offering fresh and delicate dishes, to satisfy the finest palates. Their specialties include seafood broth, steamed rosenberghi, palmheart salad, fresh crabs, lobster and fishes la Crole. The menu also extends to include Oriental delicacies. Average price per person Rs. 968 ( 22).
2. Le Sakura Japanese Restaurant Fifteen years of experience have allowed this fine Japanese restaurant in bringing the very best selections to its clientele of sushi, sashimi, yakitori and tempura. You may also book for teppanyaki, where the chefs demonstrate with grace and dexterity their art and culinary talent right in front of you in a convivial atmosphere. Alternatively, try the Japanese fondues, commonly known as Sukiyaki and Shabu-Shabu. Your hosts, Mr. & Mrs. Grard Alexandre will make you feel at ease while pampering you with the renowned Japanese service. Average price per person Rs. 1100 ( 25).
3. Taj Mahal Indian Restaurant In a luxurious setting decorated with mughlai paintings, this unique Indian restaurant takes you back to the royal mughlai kitchens famous for its royal chefs who prepared the most exotic and finest food for royal families. The glory of the Indian cuisine began with the Moghul kings who believed that good food not only strengthened the physique but also enriched the mind and reaches the heights of its magnificence with Emperor Shah Jahan who built the Taj Mahal. Enjoy a chicken tikka masala, a karai fish or a Rangee Phool Gobi with a Kosmiri Nan or a Rumalai roti served by an elegantly dressed waiter in traditional style! Average cost of dinner per person Rs. 300-450.
4. Don Camillo Italian Restaurant Authentic Italian cuisine by the water's edge in the happening area of Grand Baie, North of Mauritius. Very reasonably priced, Don Camillo is a favourite amongst locals and tourists, for its
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delicate entres, pasta, innovative pizzas and succulent desserts! What's more - Don Camillo is within walking distance to the best bars and nightclubs of Grand Baie - Banana Caf, Zanzibar and El Diablo. Average price per person Rs. 528 ( 12).
5. Palais de Chine. Chinese Restaurant Popular among locals, Le Palais de Chine (Chinese Palace) restaurant located just opposite the daily fish market along the Royal Road of Grand Baie serves great Chinese food, with fresh seafood. And you cannot miss the restaurant for its very traditional dcor. Robert the owner and the Chinese chefs will introduce you to the dishes of their provinces, especially the fine dimsums, mud crabs, spring rolls and the famous Peking Duck! Prices are fairly reasonable. However, you should allow more for seafood orders. Average price per person Rs. 660 ( 15). 6. Wang Thai Restaurant Wang Thai has been the very first Thai restaurant to offer an authentic Thai cuisine in Mauritius. This beautifully decorated restaurant creates a feeling of intimacy, elegance and warmth. An invitation to take a culinary journey to Thailand by watching the highly skilled Bangkok chefs prepare the authentic Thai dishes. In every mouthful, you will taste the delightful and unique blend of fresh herbs and spices. 12.4.1 Fast Food Prices: Kentucky Fried Chicken Item Zinger meal including chips and drink Family Basket (9 Pieces): Rounder Mc Donalds Item Medium Mc Chicken meal including chips and drink Large Mc Chicken meal including chips and drink Medium Big Mac Chicken/Beef meal including chips and drink Large Big Mac Chicken/Beef meal including chips and drink Debonairs Pizza Item Large Chicken Pizza: Standard Chicken Pizza Large Beef Pizza Standard Beef Pizza Price (Rs) 400.00 300.00 400.00 260.00 Price (Rs) 109.00 129.00 119.00 139.00 Price (Rs) 125.00 275.00 74.00
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Large Vegetarian Pizza Standard Vegetarian Pizza Regular Hot Subs with Garlic Butter Small Hot Subs with Garlic Butter
350.00 240.00 200.00 120.00
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Appendix 1 Trade Fee Existing Trades Agency for Import and Export New Trades Agent for Import and Export Fees 4000
Agent in Animals
Agent in Animals
2000
Estate Agency Agent in Building Agent in Land Agent in Land and Building Agent in Land and/or Building or Estate Agency 10000
Agent of a foreign pool promoter
Agent of a foreign pool promoter
20000
Paint workshop Panel beating and paint workshop Aluminium Workshop Metal-welding, electrical and other Allied Trades Workshop Workshop metal Workshop metal and welding Blacksmith Tinsmith Coppersmith Aluminium, metal welding, panel beating and/or paint workshop 2000
Barachois Development Aquaculture-rearing of Fish and Crustacea (Large Scale)
Aquaculture purposes)
(for
commercial
7500
Workshop or Establishment for assembly of batteries
Assembly of batteries
5000
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113
Workshop or Establishment for Assembly of motor vehicles
Assembly of motor vehicles
2000
Assurance or Insurance Agency
Assurance or Insurance Agency
15000
Assurance or Insurance Company
Assurance or Insurance Company
50000
Auctioneer keeping Auction room
Auctioneer keeping Auction room
7500
Auctioneer keeping no Auction room
Auctioneer keeping no Auction room Audiotex service provider
3000
Audiotex service provider
5000
Automotive Workshop with right to repair vehicles having less than 4.0 tons unladen weight more than 5 employees Automotive Workshop with right to repair vehicles having more than 4.0 tons unladen weight having more than 5 employees
Automotive Workshop employing 10 persons or more
4000
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114
Automotive Workshop with right to repair vehicles having less than 4.0 tons unladen weight having not more than 5 employees
Automotive Workshop employing less than 10 persons
2500
Automotive Workshop with right to repair vehicles having more than 4.0 tons unladen weight having not more than 5 employees
Pastry -Manufacturer only Pastry Shop Pastry-Seller Only Bakery Bakery and/or Pastry Pastry with the right to sell whole sale and retail Bakery and shop/manufacturer /or Pastry 2000
Bank (Branch)
Bank (Branch)
50000
Planning and Policy
115
Bank (Main Office)
Bank (Main Office)
100000
Tattoo studio Pets beauty parlour Massage Parlour Hairdresser Hairdresser with more than one Assistant Hairdresser with not more than one Assistant Beauty Care Centre Beauty Parlour Beauty Saloon Beauty Care Centre 1500
Owner of Billards House (2 table) Owner of Bowling House (per Alley) Owner of snooker, pool/billard house (2 tables) Owner of snooker, pool/billard house (5 tables) Owner of snooker, pool/billard house (per table) Billiard/Pool/Bowling House Snooker (per table or alley) or 2000
Coral sand crushing and processing establishment Asphalt plant Seller of bricks and other concrete items Manufacturer or seller of slabs, bricks, tiles and cement blocks (more than 10 assistants) Manufacturer or seller of slabs, bricks, tiles and cement blocks (more than 5 assistants) Manufacturer or seller of slabs, bricks, tiles and cement blocks and related items Manufacturer of ceramic Establishment for sale of blocks, macadam, coral sand and rock sand (on small scale) Stone crusher (less than 250 HP) Stone crusher (more than 250 HP) Stone crusher (more than 300 HP) Block/Slab/Tile/Ceramic making, Stone/Coral crushing and other related activities employing 10 persons or more
35000
Planning and Policy
116
Enterprise having block making plant manufacturing up to 10,000 blocks per day
Ready-mix concrete plant enterprise Manufacturer or seller of slabs, bricks, tiles and cement blocks (not more than 5 assistants) Manufacturer or seller of slabs, bricks, tiles and cement blocks (not more than 10 assistants) Block/Slab/Tile/Ceramic making, Stone/Corall crushing and other related activities employing less than 10 persons 3000
Bonded Warehouse
Bonded Warehouse
20000
Bookmaker
Bookmaker racecourse
operating
at
100000
Tele book shop
Bookmaker racecourse
operating
outside
25000
Tele Book Organiser
Bookmaker operating by telephone
100000
Bookmaker operating by telephone (each additional place)
25000
Bottler Alcoholic Bottler Non-Alcoholic Bottler of Imported Liquor Bottler 20000
Bread Seller
500
Planning and Policy
117
Bread Seller Bread Seller in Vans Bread Seller on Bicycle and Autocycle
Breeder of Cattles (over 20 heads) Breeder of Deers (above 50 heads) Breeder of Monkeys Rearing of introduced species, such as crocodiles and monkeys Rearing of livestock including cattle, goat, pig, poultry and sheep Breeder of Pigs (over 20 heads) Breeder of Animals (above 20 heads) 3000
Builder of Coach
Builder of Coach
15000
Bulk Storage of Pesticides and Dangerous Chemicals
Bulk Storage of Pesticides and Dangerous Chemicals
10000
Employment Agency Internet service provider Consultancy Services (not more than 5 employees) Advertising agency Firm of Accountant Firm of accountants (chartered or incorporated) Firm of accountants (not chartered or incorporated) Firm of Architects Firm of Architects/Firm of Engineers Firm of Engineers Firm of Land Surveyors Firm of Project Managers Firm of Quantity Surveyors Firm of Stockbrokers Firm of Business Consultants Firm of Consultants Business and/or Management Consultancy or Professional Service (Including medical and para-medical practitioners and opticians) (Firm)
15000
Planning and Policy
118
Stevedoring firm Marketing Agency
Veterinary Surgeon Veterinary Surgeon having more than 5 years registration Veterinary Surgeon having not more than 5 years registration Surveyor of goods landed in bad order Shipchandler Shipping Agents Quantity Surveyor having more than 5 years registration Quantity Surveyor having not more than 5 years registration Quanty Surveyor Project Manager Physiotherapist Optician Notary Public Motor Surveyor Business and/or Management Consultancy or Professional Service (Including medical and para-medical practitioners and opticians) (Individual) 5000
Planning and Policy
119
Marine Surveyor Stockbroker Sworn broker (Brokers Act 1945) Broker Broker Customs House Commission Agent Clearing and Forwarding Agents Consultant (Individual) Draughtsman Engineer (civil, mechanical, etc) Engineer (civil, mechanical, etc.) having more than 5 yrs registration Engineer (civil, mechanical, etc.) having not more than 5 yrs registration Interior Decorator Land Surveyor Stylist (Dress/Hair) Designer/Graphic Designer/Decorator Architect having more than five years registration Architect having not more than five years registration Accountant (Chartered or Incorporated) Accountant Not Chartered or Incorporated
Owner or manager of canteen Owner or manager of canteen (School) Caterer
Caterer/Canteen (employing less than 10 persons)
2000
Owner or manager of canteen (Industry)
Caterer/Canteen (employing persons or more)
10
8500
Cinema Hall (Manager or Owner)
Cinema Hall/Multiplex (per screen)
5000
Planning and Policy
120
Video games Video games (coin machine) (per machine) Video Games House Owner or manager of kiddies ride entertainment (coin operated machine)/per machine) Owner of video games house (15 machines) Owner of video games house (per machine) Owner of a place of amusement (per amusement machine) 10 machine Owner of a place of amusement (per amusement machine) 11 machine Owner of a place of amusement (per amusement machine) 12 machine Owner of a place of amusement (per amusement machine) 14 machine Owner of a place of amusement (per amusement machine) 15 machine Owner of a place of amusement (per amusement machine) 2 machine Owner of a place of amusement (per amusement machine) 20 machine Owner of a place of amusement (per amusement machine) 23 machine Owner of a place of amusement (per amusement machine) 25 machine Owner of a place of amusement (per amusement machine) 28 machine Owner of a place of amusement (per amusement machine) 3 machine Owner of a place of amusement (per amusement machine) 30 machine
Coin-operated Gaming/Amusement machine (per machine)
5000
Planning and Policy
121
Owner of a place of amusement (per amusement machine) 32 machine Owner of a place of amusement (per amusement machine) 4 holders Owner of a place of amusement (per amusement machine) 5 machine Owner of a place of amusement (per amusement machine) 60 machine Owner of a place of amusement (per amusement machine) 7 machine Owner of a place of amusement (per amusement machine) 8 machine Owner of a place of amusement (per amusement machine)73 machine Owner of a place of amusement (per amusement machine) Coin-operated Gaming Machine (24 machines) Coin-operated Gaming Machine (36 machines) Coin-operated Gaming Machine (40 machines) Coin-operated Gaming Machine (60 machines) Coin-operated Gaming Machine (per machine) Coin-operated Gaming Machine (per machine): 70 machines
Cold ROOM 0 - 46.45 m2 (for storage and hire only)
Cold Room and Refrigeration Plant(for storage and hire only)(0 46.45m2)
5000
Cold ROOM 46.46 - 92.90m2 (for storage and hire only)
Cold Room and Refrigeration Plant(for storage and hire only)(46.46 - 92.90m2)
8000
Cold ROOM above 92.90 m2 (for storage and hire only)
Cold Room and Refrigeration Plant(for storage and hire only)(above 92.90m2)
10000
Planning and Policy
122
Website Development Services Dealer in Computer Hardware and Software Dealer in Computer Hardware and Supplies Dealer in Computer Hardware only Dealer in Computer Software Computer Network Coordinator Computer Programmer/Software Developer Computer Programmer/Software Developer (more than 5 employees) Computer Programmer/Software Developer (Not more than 5 employees) Internet service provider Dealer in Electronic commerce Computer/ICT Related Activities 7500
Contractor for hire of audio equipment Contractor for hire of decorative items and Equipment
Contractor for hire of audio equipment/decorative items
3000
Hire of chairs/tables and other allied accessories Contractor for hire of tubular tents, construction and accessories Contractor for hire of scaffolding equipment and accessories Contractor for hire of scaffolding equipment, tubular tent and accessories 5000
Contractor of Buses per bus, excluding contract buses for the conveyance of Tourists Contractor of Cars per car, excluding contract cars for renting to Tourists
Contractor of Motor Vehicles per motor vehicle, excluding contract motor vehicles for the conveyance of tourists
1500
Contractor of Plants and Equipment
Contractor for hire of construction plants and equipment
5000
Planning and Policy
123
Cybercaf: 1 - 10 pieces Cybercaf: 11 - 20 pieces Cybercaf: above 21 pieces Cybercaf 2500
Kindergarten Crche Day Care Centre Day Care Centre 3000
Dealer in Auto, Motor cycles and accessories Dealer in Autocycles, Motor cycles and accessories having right to repair same excluding rental to Tourists Dealer in Autocycles, Motor cycles spareparts Dealer in Motorcycles and Autocycles spare parts only Dealer in Motorcycles, Autocycles and Accessories Dealer in Motorcycles, Autocycles and Accessories having the right to repair same Dealer in Autocycles, Motor cycles and accessories (excluding rental to tourists) 4000
Dealer in bicycles and accessories Dealer in bicycles and bicycles accessories with right to repair same (having not more than 2 assistants) excluding rental to tourists Dealer in bicycles and bicycles accessories with right to repairs same (having more than 2 assistants) exclusing rental to tourists Dealer in bicycles and bicycles accessories with the right to repair same (having more than 2 assistants) Dealer in bicycles and bicycles accessories with the right to repair same (having not more than 2 assistants) Dealer in bicycles and bicycle accessories (excluding rental to tourists) 2500
Planning and Policy
124
Dealer in Mechanical Engines and Accessories Dealer in trade, commercial and industrial equipment and accessories Dealer in commercial and industrial equipment and accessories 6000
Dealer in Electric and Electronic appliances and accessories thereof
Dealer in Electric and Electronic appliances and accessories thereof
6000
Agent in Locally registered motor vehicles Dealer in Motor Vehicles Dealer in second hand motor vehicles and second hand motor vehicles spare parts Dealer in Motor vehicles and spare parts Dealer in New Motor vehicles and New Motor Vehicles Spare parts Dealer in Motor Vehicle and Spare Parts Dealer in imported second hand motor vehicles and spare parts Dealer in Motor vehicles and spare parts 25000
Seller of second hand tyres Dealer in New Tyres Dealer in New Motor vehicle Spare parts Dealer in Spare Parts Dealer in second hand motor vehicles spare parts Dealer in Motor vehicles spare parts Dealer in Motor vehicle spare parts and tyres 7000
Dealer in Old Metals Dealer in Old Metals (on board vessels)
Dealer in Old Metals
1000
Planning and Policy
125
Seller of ready made garments Seller of optical frames and other allied products Dealer in Firearms, Ammunitions and Accessories Bookseller, Librarian and/or Stationery Shops Dealer in Antiques Dealer in fishing accessories and other marine equipment Dealer in fishing net Dealer in Footware and allied products Dealer in Furniture and Cabinet Ware Dealer in Leather and Saddles Dealer in second hand goods (imported or local ) Dealer in ready made goods 3000
Dental Mechanic
Dental Mechanic
3000
Distributor of non-foodstuffs only Distributor of foodstuffs only Distributor of non alcoholic beverages Distributor of general merchandise
Distributor of general merchandise excluding liquor and/or manufactured tobacco
3000
Distributing Agent of Manufactured Tobacco Wholesale dealer in liquor, rum, local rum and compounded spirits Wholesale dealer in rum and compounded spirits Dealer in wholesale liquor Distributor of alcoholic beverages Distributor/Dealer of liquor and/or manufactured tobacco 15000
Wharfinger Dock owner or agent
Dock/Wharf owner and or agent
15000
Planning and Policy
126
Driving School
Driving School
4000
General retailer non foodstuffs having authorisation to sell duty free goods General retailer operating in airport General Retailer with the right to sell duty free articles Duty Free Outlet 15000
Stone mason including tombalist Engraver
Engraver including 'tombaliste'
500
Establishment for bulk processing, storage and handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products
Establishment for bulk processing, storage and handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products
25000
Seller of record cassettes Video Club Video Club (owner or manager ) Video Club hiring VCD/CD Establishment selling records and cassette including CD, VCD, DVD Film shooting studio/film land Audio visual centre Establishment for recording/sale of audio, video cassette and compact discs Establishment for recording/sale/hire of audio, video cassette, compact discs and other recording/storage devices 4000
Planning and Policy
127
Establishment for the manufacture of paints and other allied products
Establishment for the manufacture of paints and other allied products
20000
Exhibition Centre with the right to sell articles exhibited therein by retail
Exhibition Centre with the right to sell articles exhibited therein by retail
5000
Filling Station with the right to sell Fuel only Filling Station with the right to sell Fuel, Vehicles Spare parts and accessories and provide minor mechanical repair facilities Filling Station 10000
Financing and lending Agency
Financing and lending Agency
45000
Firm of Builders Firm of Contractors
Firm of Builders and/or Contractors
15000
Seller of ferns and flowers Seller of flower/plants (in markets) Florist
Florist 1500
Fish processing plant Food processing industry Enterprise for preparation of meat and fish products Manufacturer of Food items having more than 25 employees Manufacturer of Food items having not more than 25 employees Food processing industry (employing 10 persons or more) 15000
Planning and Policy
128
Poultry processing & preservation Processing plant, meat and allied products
Manufaturer/sales/storage/packing and preparation of food stuff Establishment for the preparation /packing and storage of butter, milk and other dairy products Workshop for grinding of spices Miller (corn flour,coffee,pepper,etc) Manufacture of non-brewed condiment Manufacturer of animal feed Ice Cream (manufacture, storage and sale) Ice Factory Manufacturer of Food items having not more than 10 employees Food processing industry (employing less than 10 persons) 5000
Pesticide formulation and packing establishment
Dealer in chemical fertilizer Dealer in Pesticides, Herbicides and other Chemical products listed under any enactment
Formulation, Packing and Dealing in Pesticides, Herbicides, Fertilizer and other Listed Chemical products
4000
Foundry Foundry, smelting plant or metallurgical workshop
Foundry, smelting plant or metallurgical workshop and galvanizing and electroplating
8000
Planning and Policy
129
activities Galvanising Industry
Gaming house holding 'A' licence
Gaming house holding 'A' licence
25000
Gaming house holding 'B' licence Gaming house holding 'C' licence
Gaming licence
house
holding
'B'/'C'
18000
Gaming House holding Casino Licence
Gaming House holding Casino Licence
250000
Gas Seller (Retailer)
Gas Seller (Retailer)
500
Gas Seller (wholesaler)
Gas Seller (wholesaler)
8000
Retailer of liquor (on & off) for night club Retailer of liquor, rum, local rum and compounded spirits - for Discoteque
General Retailer Foodstuff (including Liquor) and Non Foodstuff
6000
Planning and Policy
130
Retailer of beer, cider, perry, rum and liquor (on & off in Gaming House) Retailer of beer, cider, perry, rum and other alcoholic beverages and liquor (on & off) for restaurant Retailer of beer, cider, perry, rum and other alcoholic beverages and liquor (on & off) in boarding house Retailer of liquor, rum, local rum and compounded spirits - for Gaming House Retailer of liquor, rum, local rum and compounded spirits - for Night Club Retailer of liquor, rum, local rum and compounded spirits - for Private Club Private Club (liquor, Rhum, Local Rhum and compounded spirit)-Retailer Retail of beer and country liquor only Retailer of beer and country liquor off only Retailer of beer, cider, alcoholic beverages and liquor (off only) Retailer of beer, cider, perry, ale and porter off only Retailer of beer, cider, perry, ale and porter (on & off) Retailer of beer, cider, perry, rum and other alcoholic beverages and liquor Retailer of beer, cider, perry, rum and other alcoholic beverages and liquor off only Retailer of beer, cider, perry, rum and other alcoholic beverages and liquor (on & off) Retailer of beer, cider, rum non-alcoholic beverages and liquor (on & off) Retailer of beer, country liquor, fortified country liquor, shandy, cider, perry and other alcoholic beverages Retailer of liquor, rum, local rum and compounded spirits (off only) Retailer of liquor, rum, local rum and compounded spirits (on & off) General retailer (foodstuffs) (with or without liquor, rum, beer and other alcoholic drinks off) General retailer (non foodstuffs and foodstuffs) (with or without liquor, rum, beer and other alcoho;ic drinks off) Superette
Planning and Policy
131
Tobacco shop Tea Hotel or Tea shop Seller of bread and curry, dholl puree & cakes Seller of cakes Seller of cakes, confectioneries and pastries Seller of cakes, confectioneries, pastries and non-alcoholic beverages Seller of cakes, refreshments and fruits Seller of dholl puri Retailer of groceries Retailer of manufactured tobacco Retailer of manufactured tobacco, non alcoholic beverages, pastries and cakes Retailer of manufactured tobacco, non alcoholic beverages, pastries, confectionery and cakes Retail Dealer of general merchandise in market/fair Retailer of drapery and haberdashery Photocopy Service
General Retailer Foodstuff (excluding Liquor)and Non Foodstuff
2000
Planning and Policy
132
Ice Cream Parlour Dealer in Firewood/Charcoal combustibles Depot laundry General retailer foodstuffs only General retailer non foodstuffs General Retailer Foodstuff and Non Foodstuff Seller of non-alcoholic beverages in market Dealer in Aquarium, pets and other related articles Mobile non foodstuff retailer unit within commercial complex Cold Storage and similar household
Hardware shop having the right to sell cement, Iron and Steel Bars
Hardware shop having the right to sell cement, Iron and Steel Bars
7500
Hardware shop not having the right to sell cement & iron & steel bars
Hardware shop not having the right to sell cement & iron & steel bars
6000
Keep Fit Centre Health club with sauna Gymnasium, excluding those on hotel premises in leisure and entertainment centres approved by the Ministry of Tourism Health club, sports centre and/or wellness centre (including gym centre), excluding those on hotel premises in leisure and entertainment centres approved by the Ministry of Tourism
1500
Hypermarket
Hypermarket
30000
Planning and Policy
133
Manufacturer of Gold and Silver wares Retailer of gold and silver wares Manufacturer of Gold and Silver wares having the right to sell imported jewellery Importer/Manufacturer/Seller of Gold and Silver wares and other precious metals and or stones 4000
Manufacturer of glue Manufacturer of Lime Manufacturer of rubber products Manufacturer of Lime (above 10 employees) Industry not elsewhere classified Industry not elsewhere classified ( 11-25 employees) Industry not classified elsewhere (more than 25 employees) Industry not classified elsewhere (not more than 25 employee) Industry not elsewhere classified (26-100 employees) Industry not elsewhere classified (above 100 employees) Industry not elsewhere classified (man envelopes) Industry not elsewhere classified (more than 50 employees) Industry not elsewhere classified (not more than 50 employees) Industry not classified elsewhere in this Part (employing 10 persons or more) 8000
Manufacturer of Lime( 1 to 10 employees) Manufacturer of matches Manufacturer of perfumes, spirits and cosmetics Manufacturer of plastic and plastic products Industry not classified elsewhere (not more than 10 employees) Industry not elsewhere classified ( 1-5 employees) Industry not elsewhere classified (6-10 employees) Industry not classified elsewhere in this Part (employing less than 10 persons) 3000
Job Contractor (Grade A or B)
15000
Planning and Policy
134
Job Contractor Category A (Having Office, Workshop and equipment) Job Contractor having office and equipment Job Contractor having office only.
Job Contractor Category B (Having no office, workshop and equipment)
Job Contractor (other than Grade A or B)
3000
Land Promoter and Property Developer
Land Promoter Developer
and
Property
25000
Launderette
Launderette
2500
Launderer and Dry cleaner
Launderer and Dry Cleaner
10000
Workshop for repair of watches and clocks Seller of clocks and watches Clock and Watch Maker
Maker/Seller watches
of
clocks
and
700
Establishment for manufacture of footwear and other allied products
Manufacture of footwear (employing 10 persons or more)
8000
Establishment for manufacture of footwear and other allied products having not more than 10 employees
Manufacture of footwear (employing less than 10 persons)
5000
Manufacturer
/Distiller/Bottler
of
25000
Planning and Policy
135
Wine industry Manufacturer or distributor of alcohol Manufacturer of wines Establishment for processing, beverages, syrup and water bottling and canning of
alcoholic and non alcoholic drinks and/or vinegar
Manufacturer of Fortified country liquor Manufacturer and bottler of soft drinks and aerated minerals Manufacturer of concentrated fruit juice Manufacturer of cider, Perry and alcoholic beverages Manufacturer of country liquor Manufacturer of country liquor,fortified country liquor and vinegar Distiller or bottler Distillery Brewer Brewery
Manufacturer of pottery Seller of ship models Manufacturer of Ship Models Manufacturer of Ship Models having more than 10 employees
Manufacturer and/or seller of handicraft products (employing 10 persons or more)
6000
Manufacturer of Handicraft products having less than 5 employees Manufacturer of Handicraft products more than 5 employees Manufacturer of Handicraft products having up to 5 employees Manufacturer of Ship Models having up to 10 employees Manufacturer and/or seller of handicraft products (employing less than 10 persons)
1000
Manufacturer of Candles
Manufacturer of Candles (employing less than 10 persons)
1000
Planning and Policy
136
Manufacturer of Candles (employing 10 persons or more)
10000
Manufacturer of Crown Bags
Manufacturer of Crown Bags
6000
Manufacturer of Food items -self employed
Manufacturer of Food items (self employed)
500
Manufacture of Furniture & Cabinet(more than 5 assistants)
Manufacturer of Furniture & Cabinet (employing 10 persons or more)
6000
Manufacture of Furniture & Cabinet(less than 5 assistants)
Manufacturer of Furniture & Cabinet (employing less than 10 persons)
1500
Manufacturer of matresses
Manufaturer of matresses
8000
Manufacturer of salt
Manufacturer of salt
5000
Manufacturer of soap and detergents
Manufacturer detergents
of
soap
and
7000
Manufacturer of spirit vinegar and vinegar
Manufacturer of spirit vinegar and vinegar
5000
Manufacturer of tobacco products
Manufacturer of tobacco products
30000
Planning and Policy
137
Manufacturer of toilet requisites
Manufacturer of toilet requisites
5000
Manufaturer of typewriter ribbons
Manufaturer of typewriter ribbons
3000
Manufacturer of wax blends and liquid polish Manufacturer of Liquid floor polish Manufacturer of Floor Polish
Manufacturer of wax blends and liquid polish
5000
Matrimonial Agency
Matrimonial Agency
3000
Clinic Paramedical Centre Owner of paramedical clinic Medical Clinic Medical Clinic (having no beds) Medical Clinic 25000
X-Ray and Scan Centre Medical Laboratory
Medical Laboratory and/or X-Ray and Scan Centre
5000
Merchant Wholesale dealer
Merchant/Wholesale dealer
8000
Mirror Manufacturer
Mirror Manufacturer
5000
Planning and Policy
138
Modelling Agency
Modelling Agency
2000
Money changer Money Lender
Money changer and/or lender
20000
Places of Public Entertainment other than Cinema Halls Owner or manager of multi-purpose hall, including wedding hall Multi-purpose wedding hall hall, including 6000
Museum Art Gallery
Museum/Art Gallery
3000
Night Club Keeper Night Club Keeper except nigh club located in leisure and entertainment centre approved by Ministry of Tourism Discoteque Establishment having karaoke lounge for entertainment
Night Club except night club located in leisure and entertainment centre approved by Ministry of Tourism
15000
Enterprise for refining and processing of edible oil and fats
Oil Manufacturing and/or related processing activities
25000
Organiser of trade fair Outdoor game entertainer
Organiser of trade/commercial fair
20000
Tote organiser Tele Tote/Tote Organiser
Operator of totalisator
1000000
Planning and Policy
139
Tote organiser/Teletote (Branch)
Operator of totalisator (Agent)
25000
Owner of Bus for public transport (per bus) Owner of Bus for public transport (per bus) (up to 10 buses) Owner of Bus for Public Transport having more than 10 buses Owner of Bus for public transport (per bus) 500
Owner of fishing business (banian not more than 6 fishermen Owner of fishing business (banian) Owner of fishing business (banian over 6 fishermen Owner of fishing business (banian) 1500
Owner of goods vehicle (Carriers B) per vehicle
Owner of goods vehicle (Carriers B) (per vehicle)
500
Packing of Foodstuffs and non Food stuffs Establishment for packing of foodstuff Establishment for packing of non foodstuff Packing enterprise of and/or non foodstuff foodstuff 2000
Owner or manager of private parking facilities for vehicles Establishment for parking of motor vehicles against payment (above 25 parking spaces)
Paid parking spaces for motor vehicles (per slot)
1000
Planning and Policy
140
Establishment for parking of motor vehicles against payment (per slot)
Establishment offering pest control services
Pest control service provider
2000
Petroleum refinery
Petroleum refinery
5000
Pharmacies - (Retail/Chemist shop) Pharmacies - (Wholesale) Pharmacy (Retail) Pharmacy 6000
Seller of photographic materials Photo Studio Photographer Photographer/Photo Studio 1500
Plant Nursery
Plant Nursery
1000
Collector (pool bettings) Pool Promoter
Pool Promoter Collector
2500
Poultry pen having 500 3000 birds Poultry pen having above 3000 birds Poultry pen having above 500 birds Poultry pen having 100 5000 birds Poultry pen(less than 500 birds) 2000 Poultry pen(500 birds and above) 10000
Planning and Policy
141
Printer having more than 5 employees
Printing Industry (employing 10 persons or more)
3000
Printer having up to 5 employees
Printing Industry (employing less than 10 persons)
1500
Private Club
Private Club
2500
Private Enterprise offering courier service (sub office)
Private Enterprise offering courier service
1000
Establishment providing digital TV services Radio station (Private) Private Radio/Television broadcasting agency Private broadcasting Radio/Television 7500
Private Security Agency
Private security service provider
10000
Pulp and Paper manufacturer
Pulp and paper manufacturer
8000
Recycling plant Enterprise
Recycling plant Enterprise
5500
Company having its registered office in the Administrative Area of a Local Authority
Registered Office of Company
4000
Workshop for repair of bicycles and motorcycles Workshop - bicycles, motorcycles and autocycles
Repair/Assembly for repair bicycles and motorcycles
of
1000
Planning and Policy
142
Residential Care Homes Private Nursing Home
Residential Care Homes
6500
Sand quarry (inland) Sand quarry (Sea) - Mechanical
Rock/Stone/Coral/Sand quarry
60000
Sawmill
Sawmill
4000
Scavenging contractor
Scavenging/Cleaning contractor
30000
Sc School Bus Operator Sc School Bus Operator (per vehicle)
School Bus Operator (per vehicle)
500
Workshop for screen printing Serigraphie workshop
Screen printing/ serigraphie
1000
Seller of roasted peanuts Seller of fruits condition in case of no premises the licensee must be mobile Seller of Ice cream in bicycle except on public beaches Seller of Ice cream in van except on public beaches Seller of Ice cream on motorcycles except on public beaches Seller of dholl puri/cakes on tricycles Seller of dholl puri/cakes on bicycles, tricycles and motorcycles Seller of food stuff and non food stuff (mobile), except on public beaches
500
Planning and Policy
143
Seller of dholl puri/cakes on bicycles, tricycles and motorcycles (conditions: the licensee must be mobile) not to trade in open fairs Seller of vegetables & fruits in van condition - Licensee must be mobile and not to trade in open/market fairs in Moka/Flacq District Council area Seller of vegetables & fruits in van Seller of vegetables & fruits on motorcycle/autocycle Seller of vegetables & fruits on motorcycle/autocycle condition Licensee must be mobile and not to trade in open/market fairs in Moka/Flacq District Council area Mobile victualler Mobile victualler (By vans etc) Mobile victualler (except public beaches) Hawker in lorries Hawker in motorcar, van or other vehicles Hawker in van Hawker in van/lorries Hawker of any goods, wares, merchandise except gold and silver wares, tobacco, liquor and timber Hawker of fresh provisions in port louis harbour Hawker of manufactured tobacco Hawker on bicycle Hawker on Motorcycles, Autocycles, Tricycles and bicycles(except on public beaches and after 1 km from any public market & fair) Street vendor
Dealer in Green and Dry Fruits and Vegetables Dealer in imported green and dry fruits Seller of seasonal fruits Seller of fruits Seller of vegetables & fruits Seller of vegetables in fair/markets Seller of fruits/vegetables 500
Milk seller
Seller of milk/milk products
200
Planning and Policy
144
Seller of milk products
Seller of newspapers/ magazines local/ lotteries Seller of local newspaper and magazines Seller of lotteries Seller of lotteries in van Seller of newspapers/ magazines/ lotteries in kiosque 2000
Seller of venison Seller of venison (occasional, per day) Butchers Shop Seller of meat in markets (per stalls) Seller of fish and crustacea Seller of fresh chicken and eggs Seller of dressed fresh chicken meat Seller of freshly slaughtered chicken Seller of freshly slaughtered/dressed chicken and eggs Seller of poultry and eggs Seller of poultry,meat, fish and allied products 1500
Seller of medicinal herbs Seller of traditional medicines Seller of Ayurvedic Products Pharmacy (Ayurvedic) Seller of Traditional Medicines / Ayurvedic Products 500
Shoemaker
Shoemaker (cordonnier)
200
Showroom
Showroom
4000
Establishment having skating ring for entertainment
Skating/Karting centre
3000
Planning and Policy
145
Warehouse - 0 - 46.45 sq. mts Storage & warehousing 0- 46.45 m2 Store - less than 50 m2 Store and warehouse (less than 50m2) 2500
Warehouse - 46.46 - 92.90 sq. mts Storage & warehousing 46.46 - 92.90 m2 Store - 50m2 to 100 m2 Store - less than 100 m2 Store and warehouse (between 50100m2) 8000
Warehouse above 92.90 m2 Storage & warehousing > 92.90m2 Store more than 100 m2
Store and warehouse (more than 100m2)
20000
Miller (Sugar Factory) Sugar factory or refinery
Sugar factory or refinery
1500
Supermarket
Supermarket
15000
Hand knitting factory Manufacturer of Shirts and garments other than industry (more than 10 assistants) Manufacturer of Shirts and garments other than industry (not more than 10 assistants) Tailor (having more than 3 employees) Tailor (employing 10 persons or more)
4000
Planning and Policy
146
Confectionery of Curtains/Cushions and other allied products Tailor Tailor (less than 3 employees) Tailor (employing less than 10 persons) 500
Tanner Tannery and leather finishing establishment
Tannery and establishment
leather
finishing
15000
Taxi car Owner Owner of goods vehicle (Carrier's 'A') per vehicle Taxi Car Owner (per taxi) Taxi/Carrier A (Per Taxi) 500
Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing (up to 49 employees) Textile, garment & knitwear manufacturing factory (up to 45 employees) Textile, garment & knitwear manufacturing factory (up to 49 employees)
Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing less than 50 persons)
5000
Textile, garment & knitwear manufacturing factory (50 - 150 employees) Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing (50 -150 employees) Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing (up to 100 emp) Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing ( above 101 emp) Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing 50 to 150 persons)
10000
Planning and Policy
147
Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing (151 -500 employees) Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing (above 500 employees)
Textile, garment & knitwear manufacturing factory (500 above) Textile, garment & knitwear manufacturing factory (151 - 500 employees) Textile industry associated with spinning, weaving, washing, knitting, bleaching and printing Dyeing, washing and bleaching plants
Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing employing more than 150 persons
25000
Timber Merchant Timber treatment plant enterprise Timber warehousing Timber dealer, processing and storage 5000
Undertaker (manufacturer of coffins) Undertaker having no funeral vehicle Undertaker having one or more funeral vehicle Undertaker 1000
Upholsterer
Upholsterer
1500
Seller of grilled cooked food Victualler Victualler selling take-away food Victualler selling cooked food (off only) Victualler selling cooked food to be consumed on and off the premises Victualler selling grilled food inside premises Victualler 2000
Planning and Policy
148
Wild game farming/stalking
Wild game farming/stalking
30000
Washing and lubricating of vehicles Workshop for repair and maintenance of refrigerator Workshop for retreading, tyre repairs chemical appliances, refrigerators and other electrical, mechanical, etc. applicances Workshop for retreading tyres, repairs of chemical, electrical applicances Workshop for repair of chemical appliances, refrigerators and other electrical, mechanical appliances, etc. Workshop for repair of chemical appliances, refrigerators and other electrical, mechanical appliances, and washing of vehicles etc
1500
Workshop not elsewhere specified (PC REP, UPG, ASS) Workshop for assembly of computers Workshop for the repair of electrical and electronic appliances Workshop for the repair of electronic appliances Workshop for repair/assembly of computers and other electronic and electrical aplliances 1500
Workshop for vulganisation and wheel balancing Workshop for alignment of wheel and wheel balancing Vulganisation Workshop Retreading of tyres Workshop for retreading of tyres and vulganisation Workshop for vulcanization, retreading and repair of tyres and wheel balancing 3000
Workshop Workshop not elsewhere classified
Workshop not elsewhere classified
1500
Appendix 2 Zero-rated Goods
Planning and Policy
149
List of zero rated supplies
1.
Goods, other than those specifically exempted, exported from Mauritius under Customs control.
2.
The following goods
(a)
wheat flour, wheat bran and bread referred to in the Bread (Control of Manufacture and Sale) Regulations 1988;
(b) (c) (d) (e) (f) (g) (h) (i)
edible oils; margarine; sterilised liquid milk, curdled milk and cream; yoghurt; sugar; live poultry, meat of poultry, edible offal of poultry and birds eggs in the shell; fertilisers; animal feeding stuffs other than prepared pet foods; printed books, booklets, brochures, pamphlets, leaflets and similar printed matter (except directories and reports) of heading No. 49.01 and atlases of H.S. Code 4905.911;
(j) (k)
childrens picture, drawing or colouring books of heading No. 49.03; music, printed or in manuscript, whether or not bound or illustrated of heading No. 49.04;
(l) (m) (n) (o) (p) (q)
vegetables and fruits produced in and exported from Mauritius; horticultural produce produced in and exported from Mauritius; common salt produced in Mauritius; fish, fresh, chilled or frozen, the produce of Mauritius; ghee produced in Mauritius; Kerosene including kerosene jet type fuel.
Planning and Policy
150
3.
The transport of passengers and goods by sea or air
(a) (b) (c) (d)
from or to Mauritius; from or to the Island of Rodrigues; from or to the Outer Islands; or from a place outside Mauritius to another place outside Mauritius.
4.
(a)
Any supply of goods made by an operator of a duty free shop situated at the port
or airport.
(b)
Any supply of goods made by an operator of a duty free shop situated at a place other than the port or airport, provided that the goods are delivered, under Customs control, to the visitor or traveller at the port or airport.
5.
The supply of goods or services, other than those which are exempted and those for which no credit is allowed provided that the goods and services so supplied are meant wholly and exclusively for the freeport activities of the licensee whose business premises are located in a freeport zone.
6.
(a)
The supply of services to a person who has no permanent establishment in
Mauritius for the carrying on of his business or has his place of abode outside Mauritius and who is outside Mauritius at the time the services are performed.
(b)
The supply of services -
(i)
by a holder of a management licence under the Financial Services Development Act 2001 to corporations holding a Category 1 Global
Business Licence or a Category 2 Global Business Licence; or
(ii)
by a bank holding a banking licence under the Banking Act 2004 in respect of its banking transactions with non-residents and corporations holding a Global Business Licence under the Financial Services Development Act 2001.
Planning and Policy
151
(a)
Electricity supplied by the Central Electricity Board and the renting out of a meter,
the reconnecting of electricity supply and the carrying out of infrastructure works, by the Board.
(b)
Water supplied by the Central Water Authority and the renting out of a meter and
the carrying out of infrastructure works by the Authority.
(c)
Water for irrigation.
8.
Goods and services supplied by the Wastewater Management Authority established
under Wastewater Management Authority Act 2000.
9.
Aeronautical services provided within an area at the airport, approved by the Director of
Civil Aviation in respect of renting of spaces, hangarage and handling of aircrafts by an operator holding an investment certificate under the Investment Promotion Act.
Planning and Policy
152

Cost of Doing Business 2010

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COST OF DOING BUSINESS

Cost of Doing Business In Mauritius

Planning and Policy