TNAG-1641-FCO40-2288-Budget-of-Hong-Kong-1987 — Page 125

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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