Mauritius has a relatively streamlined trade regime, and over the past several years the government has taken steps to liberalize trade by lowering import tariffs over a wide range of products.  Import tariffs are levied as specific tariffs and ad valorem tariffs.  The ad valorem tariff rates currently range from zero to 30 percent, while the number of tariff bands currently stands at five (zero, five, 10, 15, and 30 percent).  Customs duties are normally imposed on the CIF (Cost, Insurance, and Freight) value of imported goods.  Vehicles, petroleum, alcoholic drinks, and cigarettes are subject to excise duties.  With some exceptions, goods imported into Mauritius are also subject to a 15 percent Value Added Tax (VAT).  The tariff rates for different types of goods are listed in the Customs Tariff Schedule.