|
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:
|
|
104.01.10
|
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
|
R95.03/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
|
R12.43/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 of at least 4.5 per cent by volume but not exceeding 16.5 per
cent by vol.
|
R3.91/li
|
|
104.15.04
|
2204.21.42
|
Other
|
R190.08/li aa
|
|
104.15
|
2204.21.5
|
Fortified wine:
|
|
104.15.05
|
2204.21.51
|
With an alcoholic
strength of at least 15 per cent by volume but not exceeding 22 per cent
by vol.
|
R6.54/li
|
|
104.15.06
|
2204.21.52
|
Other
|
R190.08/li
aa
|
|
104.15 |
2204.22 |
In containers holding more than 2 li but not more than 10 li: |
|
104.15 |
2204.22.4 |
Unfortified wine: |
|
104.15.13 |
2204.22.41 |
With an alcoholic strength of at least 4.5 per cent by volume but not
exceeding 16.5 per cent by vol. |
R3.91/li |
|
104.15.15 |
2204.22.42 |
Other |
R190.08/li aa |
|
104.15 |
2204.22.5 |
Fortified wine: |
|
104.15.17 |
2204.22.51 |
With an alcoholic strength of at least 15 per cent by volume but not
exceeding 22 per cent by vol. |
R6.54/li |
|
104.15.19 |
2204.22.52 |
Other |
R190.08/li aa |
|
104.15
|
2204.29
|
Other:
|
|
104.15
|
2204.29.4
|
Unfortified wine:
|
|
104.15.21
|
2204.29.41
|
With an alcoholic
strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent
by vol.
|
R3.91/li
|
|
104.15.23
|
2204.29.42
|
Other
|
R190.08/li
aa
|
|
104.15
|
2204.29.5
|
Fortified wine:
|
|
104.15.25
|
2204.29.51
|
With an alcoholic strength
of at least 15 per cent by volume but not exceeding 22 per cent
by vol.
|
R6.54/li
|
|
104.15.27 |
2204.29.52 |
Other |
R190.08/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
|
R12.43/li
|
|
104.16
|
2205.10.2
|
Unfortified:
|
|
104.16.03
|
2205.10.21
|
With an alcoholic
strength of at least 4.5 per cent by volume but not exceeding 15 per cent
by vol.
|
R3.91/li
|
|
104.16.04
|
2205.10.22
|
Other
|
R190.08/li
aa
|
|
104.16
|
2205.10.3
|
Fortified:
|
|
104.16.05
|
2205.10.31
|
With an alcoholic
strength of at least 15 per cent by volume but not exceeding 22 per cent
by vol.
|
R6.54/li
|
|
104.16.06
|
2205.10.32
|
Other
|
R190.08/li
aa
|
|
104.16
|
2205.90
|
Other:
|
|
104.16
|
2205.90.2
|
Unfortified:
|
|
104.16.09
|
2205.90.21
|
With an alcoholic
strength of at least 4.5 per cent by volume but not exceeding 15 per cent
by vol.
|
R3.91/li
|
|
104.16.10
|
2205.90.22
|
Other
|
R190.08/li
aa
|
|
104.16
|
2205.90.3
|
Fortified:
|
|
104.16.11
|
2205.90.31
|
With an alcoholic
strength of at least 15 per cent by volume but not exceeding 22 per cent
vol.
|
R6.54/li
|
|
104.16.12
|
2205.90.32
|
Other
|
R190.08/li
aa
|
|
104.17
|
22.06
|
Other fermented
beverages (for example, cider, perry and mead,
sake);
mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
|
|
104.17.03
|
2206.00.05
|
Sparkling fermented fruit
or mead beverages; mixtures of sparkling fermented beverages derived
from the fermentation of fruit or honey; mixtures of sparkling fermented
fruit or mead beverages and non-alcoholic beverages
|
R12.43/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
|
R95.03/li
aa
|
|
104.17.09
|
2206.00.19
|
Other fermented beverages of non-malted cereal grains,
unfortified, with an alcoholic strength of at least 2.5 per cent
by volume but not exceeding 9 per cent by vol.
|
R95.03/li
aa
|
|
104.17.11 |
2206.00.21 |
Other mixtures of fermented beverages of non-malted cereal grains and
non-alcoholic beverages, unfortified, with an alcoholic strength of at
least 2.5 per cent by volume but not exceeding 9 per cent by vol. |
R95.03/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.
|
R95.03/li
aa
|
|
104.17.16
|
2206.00.82
|
Other fermented fruit
beverages and mead beverages, including mixtures of fermented beverages
derived from the fermentation of fruit or honey, unfortified, with an
alcoholic strength of at least 2.5 per cent by volume but not exceeding
15 per cent by vol.
|
R95.03/li
aa
|
|
104.17.17
|
2206.00.83
|
Other fermented apple or
pear beverages, fortified, with an alcoholic strength of at least 15 per
cent by volume but not exceeding 23 per cent by vol.
|
R76.08/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.
|
R76.08/li
aa
|
|
104.17.22
|
2206.00.85
|
Other mixtures of fermented
fruit or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic
strength of at least 2.5 per cent by volume but not exceeding 15 per cent
by
vol.
|
R95.03/li
aa
|
|
104.17.25
|
2206.00.87
|
Other mixtures of fermented
fruit or mead beverages and non-alcoholic beverages, fortified, with an
alcoholic strength of at least 15 per cent by volume but not exceeding 23
per cent by vol.
|
R76.08/li
aa
|
|
104.17.90
|
2206.00.90
|
Other
|
R190.08/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
|
R190.08/li
aa
|
|
104.21.03
|
2207.20
|
Ethyl alcohol and other
spirits, denatured of any strength
|
R190.08/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 |
2208.20.1 |
In containers holding 2 li or less: |
|
104.23.01
|
2208.20.11
|
Brandy as defined in Additional Note 7 to Chapter 22
|
R171.07/li
aa
|
|
104.23.02
|
2208.20.19
|
Other
|
R190.08/li
aa
|
|
104.23 |
2208.20.9 |
Other: |
|
104.23.03 |
2208.20.91 |
Brandy as defined in Additional Note 7 to Chapter 22 |
R171.07/li aa |
|
104.23.04 |
2208.20.99 |
Other |
R190.08/li aa |
|
104.23 |
2208.30 |
Whiskies: |
|
104.23.05
|
2208.30.10
|
In containers holding 2
li or less
|
R190.08/li
aa
|
|
104.23.07
|
2208.30.90
|
Other
|
R190.08/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
|
R190.08/li
aa
|
|
104.23.11
|
2208.40.90
|
Other
|
R190.08/li
aa
|
|
104.23
|
2208.50
|
Gin and Geneva:
|
|
104.23.13
|
2208.50.10
|
In containers holding 2
li or less
|
R190.08/li
aa
|
|
104.23.15
|
2208.50.90
|
Other
|
R190.08/li
aa
|
|
104.23
|
2208.60
|
Vodka:
|
|
104.23.17
|
2208.60.10
|
In containers holding 2
li or less
|
R190.08/li
aa
|
|
104.23.19
|
2208.60.90
|
Other
|
R190.08/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 by vol. but not exceeding 23 per
cent by vol.
|
R76.08/li
aa
|
|
104.23.22
|
2208.70.22
|
Other
|
R190.08/li
aa
|
|
104.23
|
2208.70.9
|
Other:
|
|
104.23.23
|
2208.70.91
|
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol.
|
R76.08/li
aa
|
|
104.23.24
|
2208.70.92
|
Other
|
R190.08/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 by vol. but not exceeding 23 per
cent by vol.
|
R76.08/li
aa
|
|
104.23.26
|
2208.90.22
|
Other
|
R190.08/li
aa
|
|
104.23
|
2208.90.9
|
Other:
|
|
104.23.27
|
2208.90.91
|
With an alcoholic
strength by volume exceeding 15 per cent by vol. but not exceeding 23 per
cent by vol.
|
R76.08/li
aa
|
|
104.23.28
|
2208.90.92
|
Other
|
R190.08/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
|
R3578.94/kg
net
|
|
104.30.03
|
2402.10.90
|
Other
|
R3578.94/kg
net
|
|
104.30
|
2402.20
|
Cigarettes
containing tobacco:
|
|
104.30.05
|
2402.20.10
|
Imported from Switzerland
|
R7.76/10
cigarettes
|
|
104.30.07
|
2402.20.90
|
Other
|
R7.76/10
cigarettes
|
|
104.30
|
2402.90.1
|
Cigars, cheroots
and cigarillos of tobacco substitutes:
|
|
104.30.09
|
2402.90.12
|
Imported from Switzerland
|
R3578.94/kg
net
|
|
104.30.11
|
2402.90.14
|
Other
|
R3578.94/kg
net
|
|
104.30
|
2402.90.2
|
Cigarettes of
tobacco substitutes:
|
|
104.30.13
|
2402.90.22
|
Imported from Switzerland
|
R7.76/10
cigarettes
|
|
104.30.15
|
2402.90.24
|
Other
|
R7.76/10
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
|
R197.73/kg
net
|
|
104.35
|
2403.19
|
Other:
|
|
104.35.02
|
2403.19.10
|
Pipe tobacco, in
immediate packings of a content of less than 5
kg
|
R197.73/kg
net
|
|
104.35.03
|
2403.19.20
|
Other pipe tobacco
|
R197.73/kg
net
|
|
104.35.05
|
2403.19.30
|
Cigarette tobacco
|
R348.77/kg
|
|
104.35
|
2403.99
|
Other:
|
|
104.35.07
|
2403.99.30
|
Other cigarette tobacco
substitutes
|
R348.77/kg
|
|
104.35.09
|
2403.99.40
|
Other pipe tobacco
substitutes
|
R197.73/kg
net
|
