TNAG-1725-FCO40-2438-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 87

Part I

PROPOSED RATES OF DUTY

(i) INTOXICATING LIQUOR AND IMPORTED ALCOHOL

Present rate

($)

Appendix F(1)

Proposed rate ($)

Specific

(per litre)

+

Ad Valorem

(of value)

Brandy

$67/L + 20% AV

55.00

30%

Whisky, gin, Liqueurs,

$48/L + 20% AV

48:00

30%

Rum, Vodka and other

Spirituous Liquors

Champagne and Sparkling Wines

$30/L + 20% AV

30.00

20%

Still Wines over 15%

$20/L + 20% AV

20.00

20%

Still Wines not over 15%

$17/L + 20% AV

17.00

20%

$1.3/L

1.40

I

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

Part II

Cider and Perry

$1.28/L

1.36

Part III

Beer not exceeding 1030°

$1.28/L

1.36

original gravity

and in addition for

$0.043/L

0.045

every degree by which the original gravity exceeds 1030°

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