48
CAP. 109]
Dutiable Commodities
[1989 Ed.
Type of Liquor
Champagne and other sparkling wines
Still wines above 15% alcohol by volume
$
32.00
22.00
18.00
Still wines not more than 15% alcohol by volume
Replaced L.N. 158 of 1988. Amended 16 of 1989 s. 5)
2. Duty shall be payable on the following type of European-type liquor at the following rate per hectolitre measured at a temperature of 20°C-
Type of Liquor
Cider and Perry and other similar beverages. Beer (Added 16 of 1989 s. 5)
(Repealed 16 of 1989 s. 5)
145.00 29220.00
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
Duty shall be payable on the following types of Non-European-type liquor at the following rates per hectolitre measured at a temperature of 20°C-
L.N.
1218/903.
4.
Type of Liquor
Non-European-type wines
Chinese-type spirits and other spirituous liquors, Sake, Arrack
$
950.00 $39490.00
18
16.35
and in addition for every 1% by which the alcoholic strength by volume exceeds 30%
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
5. Duty shall be payable on the following types of Industrial-type liquor at the following rates per hectolitre measured at a temperature of 20°C—
Type of Liquor
Ethyl alcohol, and admixtures containing ethyl alcohol and in addition for every 1% by which the alcoholic strength exceeds 30%
6.
$
539490.00
18
16.35
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
The Commissioner may assess the duty on
(a) intoxicating liquors not specified in this Part at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed; and (b) any quantity of liquor of less than 1 l imported at any time in one consignment at $85.00 per litre.
PART II
DUTY ON TOBACCO
1. Duty shall be payable on tobacco at the following rates-
(a) for each 1000 cigarettes
(b) cigars
(c) Chinese prepared tobacco
manufacture of cigarettes
$
190.00
250.00/kg
(d) all other manufactured tobacco except tobacco intended for the
50.00/kg
230.00/kg (Amended L.N. 158 of 1988; 16 of 1989 s. 5)
£96.09