Tariff
Item |
Tariff Sub-heading |
Article Description |
Rate of
excise duty |
104.00 |
|
PREPARED
FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO |
|
104.01 |
19.01 |
Malt
extract; food preparations of flour, groats, meal,
starch or malt extract, not containing cocoa or
containing less than 40 per cent by mass of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included; food preparations of goods of
headings 04.01 to 04.04, not containing cocoa or
containing less than 5 per cent by mass of cocoa
calculated on a totally defatted basis not elsewhere
specified or included: |
|
104.01.00 |
1901.90.20 |
Traditional African beer powder as defined in Additional
Note 1 to Chapter 19 |
34,7c/kg |
104.10 |
22.03 |
Beer made
from malt: |
|
104.10.10 |
2203.00.05 |
Traditional African beer as defined in Additional Note 1
to Chapter 22 |
7,82c/li |
104.10.20 |
2203.00.90 |
Other |
R68.92/li aa |
104.15 |
22.04 |
Wine of
fresh grapes, including fortified wines; grape must
(excluding that of heading 20.09): |
|
104.15.01 |
2204.10 |
Sparkling
wine |
R9.11/li |
104.15 |
2204.21 |
In
containers holding 2 li or less: |
|
104.15 |
2204.21.4 |
Unfortified wine: |
|
104.15.03 |
2204.21.41 |
With an
alcoholic strength by volume exceeding 6.5 per cent vol.
but not exceeding 16.5 per cent vol. |
R2.87/li |
104.15.04 |
2204.21.42 |
Other |
R137.54/li aa |
104.15 |
2204.21.5 |
Fortified
wine: |
|
104.15.05 |
2204.21.51 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 22 per cent vol. |
R5.21/li |
104.15.06 |
2204.21.52 |
Other |
R137.54/li aa |
104.15 |
2204.29 |
Other: |
|
104.15 |
2204.29.4 |
Unfortified wine: |
|
104.15.07 |
2204.29.41 |
With an
alcoholic strength by volume exceeding 6.5 per cent vol.
but not exceeding 16.5 per cent vol. |
R2.87/li |
104.15.08 |
2204.29.42 |
Other |
R137.54/li aa |
104.15 |
2204.29.5 |
Fortified
wine: |
|
104.15.09 |
2204.29.51 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 22 per cent vol. |
R5.21/li |
104.15.10 |
2204.29.52 |
Other |
R137.54/li aa |
104.16 |
22.05 |
Vermouth
and other wine of fresh grapes flavoured with plants or
aromatic substances: |
|
104.16 |
2205.10 |
In
containers holding 2 li or less: |
|
104.16.01 |
2205.10.10 |
Sparkling |
R9.11/li |
104.16 |
2205.10.2 |
Unfortified: |
|
104.16.03 |
2205.10.21 |
With an
alcoholic strength by volume exceeding 6.5 per cent vol.
but not exceeding 15 per cent vol. |
R2.87/li |
104.16.04 |
2205.10.22 |
Other |
R137.54/li aa |
104.16 |
2205.10.3 |
Fortified: |
|
104.16.05 |
2205.10.31 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 22 per cent vol. |
R5.21/li |
104.16.06 |
2205.10.32 |
Other |
R137.54/li aa |
104.16 |
2205.90 |
Other: |
|
104.16 |
2205.90.2 |
Unfortified: |
|
104.16.09 |
2205.90.21 |
With an
alcoholic strength by volume exceeding 6.5 per cent vol.
but not exceeding 15 per cent vol. |
R2.87/li |
104.16.10 |
2205.90.22 |
Other |
R137.54/li aa |
104.16 |
2205.90.3 |
Fortified: |
|
104.16.11 |
2205.90.31 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 22 per cent vol. |
R5.21/li |
104.16.12 |
2205.90.32 |
Other |
R137.54/li aa |
104.17 |
22.06 |
Other
fermented beverages (for example, cider, perry and
mead); mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages, not
elsewhere specified or included: |
|
104.17.03 |
2206.00.05 |
Sparkling
beverages |
R9.11/li |
104.17.05 |
2206.00.15 |
Traditional African beer as defined in Additional Note 1
to Chapter 22 |
7,82c/li |
104.17.07 |
2206.00.17 |
Other fermented beverages, unfortified, with an
alcoholic strength of less than 2.5 per cent by volume |
R68.92/li aa |
104.17.15 |
2206.00.81 |
Other fermented
apple or pear beverages, unfortified, with an alcoholic
strength of at least 2.5 per cent by volume but not
exceeding 15 per cent by vol. |
R3.45/li |
104.17.16 |
2206.00.82 |
Other
fermented beverages, unfortified, with an alcoholic
strength by volume exceeding 9 per cent vol. but not
exceeding 15 per cent vol. |
R3.45/li |
104.17.17 |
2206.00.83 |
Other
fermented beverages, fortified, with an alcoholic
strength by volume exceeding 15 per cent vol. but not
exceeding 23 per cent vol. |
R56.19/li aa |
104.17.21 |
2206.00.84 |
Other fermented fruit beverages and mead beverages
including mixtures of fermented beverages derived from
the fermentation of fruit or honey, fortified, with an
alcoholic strength of at least 15 per cent by volume but
not exceeding 23 per cent by vol. |
R56.19/li aa |
104.17.22 |
2206.00.85 |
Other,
mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages, with an
alcoholic strength by volume not exceeding 9 per cent
vol. |
R3.45/li |
104.17.25 |
2206.00.87 |
Other,
mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages, with an
alcoholic strength by volume exceeding 9 per cent vol.
but not exceeding 15 per cent vol. |
R56.19/li aa |
104.17.90 |
2206.00.90 |
Other |
R68.92/li aa |
104.21 |
22.07 |
Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 per cent vol. or higher; ethyl alcohol and
other spirits, denatured, of any strength: |
|
104.21.01 |
2207.10 |
Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 per cent vol. or higher |
R137.54/li aa |
104.21.03 |
2207.20 |
Ethyl
alcohol and other spirits, denatured of any strength |
R137.54/li aa |
104.23 |
22.08 |
Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80 per cent vol.; spirits, liqueurs
and other spirituous beverages: |
|
104.23 |
2208.20 |
Spirits
obtained by distilling grape wine or grape marc: |
|
104.23.01 |
2208.20.10 |
In
containers holding 2 li or less |
R137.54/li aa |
104.23.03 |
2208.20.90 |
Other |
R137.54/li aa |
104.23 |
2208.30 |
Whiskies: |
|
104.23.05 |
2208.30.10 |
In
containers holding 2 li or less |
R137.54/li aa |
104.23.07 |
2208.30.90 |
Other |
R137.54/li aa |
104.23 |
2208.40 |
Rum and
other spirits obtained by distilling fermented sugarcane
products: |
|
104.23.09 |
2208.40.10 |
In
containers holding 2 li or less |
R137.54/li aa |
104.23.11 |
2208.04.90 |
Other |
R137.54/li aa |
104.23 |
2208.50 |
Gin and
Geneva: |
|
104.23.13 |
2208.50.10 |
In
containers holding 2 li or less |
R137.54/li aa |
104.23.15 |
2208.50.90 |
Other |
R137.54/li aa |
104.23 |
2208.60 |
Vodka: |
|
104.23.17 |
2208.60.10 |
In
containers holding 2 li or less |
R137.54/li aa |
104.23.19 |
2208.60.90 |
Other |
R137.54/li aa |
104.23 |
2208.70 |
Liqueurs
and cordials: |
|
104.23 |
2208.70.2 |
In
containers holding 2 li or less: |
|
104.23.21 |
2208.70.21 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 23 per cent vol. |
R56.19/li aa |
104.23.22 |
2208.70.22 |
Other |
R137.54/li aa |
104.23 |
2208.70.9 |
Other: |
|
104.23.23 |
2208.70.91 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 23 per cent vol. |
R56.19/li aa |
104.23.24 |
2208.70.92 |
Other |
R137.54/li aa |
104.23 |
2208.90 |
Other: |
|
104.23 |
2208.90.2 |
In
containers holding 2 li or less: |
|
104.23.25 |
2208.90.21 |
With an
alcoholic strength by volume exceeding 15 per cent vol.
but not exceeding 23 per cent vol. |
R56.19/li aa |
104.23.26 |
2208.90.22 |
Other |
R137.54/li aa |
104.23 |
2208.90.9 |
Other: |
|
104.23.27 |
2208.90.91 |
With an
alcoholic strength exceeding 15 per cent vol. but not
exceeding 23 per cent vol. |
R56.19/li aa |
104.23.28 |
2208.90.92 |
Other |
R137.54/li aa |
104.30 |
24.02 |
Cigars,
cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes: |
|
104.30 |
2402.10 |
Cigars,
cheroots and cigarillos containing tobacco: |
|
104.30.01 |
2402.10.10 |
Imported
from Switzerland |
R2690.00/kg net |
104.30.03 |
2402.10.90 |
Other |
R2690.00/kg net |
104.30 |
2402.20 |
Cigarettes containing tobacco: |
|
104.30.05 |
2402.20.10 |
Imported
from Switzerland |
R5.80/10 cigarettes |
104.30.07 |
2402.20.90 |
Other |
R5.80/10 cigarettes |
104.30 |
2402.90.1 |
Cigars,
cheroots and cigarillos of tobacco substitutes: |
|
104.30.09 |
2402.90.12 |
Imported
from Switzerland |
R2690.00/kg net |
104.30.11 |
2402.90.14 |
Other |
R2690.00/kg net |
104.30 |
2402.90.2 |
Cigarettes of tobacco substitutes: |
|
104.30.13 |
2402.90.22 |
Imported
from Switzerland |
R5.80/10 cigarettes |
104.30.15 |
2402.90.24 |
Other |
R5.80/10 cigarettes |
104.35 |
24.03 |
Other
manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences: |
|
104.35 |
2403.1 |
Smoking
tobacco, whether or not containing tobacco substitutes
in any proportion: |
|
104.35.01 |
2403.11 |
Water
pipe tobacco specified in Subheading Note 1 to Chapter
24 |
R145.20/kg net |
104.35 |
2403.19 |
Other: |
|
104.35.02 |
2403.19.10 |
Pipe
tobacco, in immediate packing's of a content of less
than 5 kg |
R145.20/kg net |
104.35.03 |
2403.19.20 |
Other
pipe tobacco |
R145.20/kg net |
104.35.05 |
2403.19.30 |
Cigarette
tobacco |
R260.60/kg |
104.35 |
2403.99 |
Other: |
|
104.35.07 |
2403.99.30 |
Other
cigarette tobacco substitutes |
R260.60/kg |
104.35.09 |
2403.99.40 |
Other
pipe tobacco substitutes |
R145.20/kg net |