PROPOSED RATES OF DUTY
(i) INTOXICATING LIQUOR AND IMPORTED ALCOHOL
Present
rate
Proposed
rate
Appendix E(1)
% increase (in specific
elements)
Part I
Brandy
$60/L + 20% AV
$67/L + 20% AV
12%
Whisky, Gin, Liqueurs,
Rum, Vodka and other
Spirituous Liquors
$43/L + 20% AV
$48/L + 20% AV
12%
Champagne and Sparkling Wines
$27/L + 20% AV
$30/L + 20% AV
11%
Still Wines over 15%
$18/L + 20% AV
$20/L + 20% AV
11%
Still Wines not over 15%
$15/L + 20% AV
$17/L + 20% AV
13%
Intoxicating liquor in
this part above the
strength of 45% by volume,
for every 1% above such
strength in addition to
the duties specified above
$1.20/L
$1.30/L
8%
Part II
Cider and Perry
$1.24/L
$1.28/L
3%
Part III
Beer not exceeding 1030°
original gravity
$1.20/L
$1.28/L
7%
and in addition for
every degree by which the
original gravity exceeds
10300
$0.04/L
$0.043/L
7%
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