List of Dutiable Goods
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Product Description
Duty Rates
Customs Duty
Excise Duty
21069061
Alcoholic preparations to be used as raw material, for the manufacture of alcoholic beverages, in liquid form Nil
$70.00 per litre of alcohol
21069062
Alcoholic preparations to be used as raw material, for the manufacture of alcoholic beverages, in other form Nil
$90.00 per kgm
21069064
Composite concentrates of alcoholic preparations, for the manufacture of alcoholic beverages , in liquid form Nil
$70.00 per litre of alcohol
21069065
Composite concentrates of alcoholic preparations, for the manufacture of alcoholic beverages , in other forms Nil
$90.00 per kgm
22030010
Stout & porter $1.70 per litre $3.70 per litre
22030090
Beer & ale $0.80 per litre $2.70 per litre
22041000
Sparkling wine Nil
$9.50 per litre
22042111
Still wine, 2 ltr or less, not exceeding 15% vol Nil
$9.50 per litre
22042112
Still wine, 2 ltr or less, exceeding 15% vol Nil
$9.50 per litre
22042121
Grape must, with fermentation prevented or arrested by the addition of alcohol, including fortified wine, 2 ltr or less, not exceeding 15% vol Nil
$70.00 per litre of alcohol
22042122
Grape must, with fermentation prevented or arrested by the addition of alcohol, including fortified wine, 2 ltr or less, exceeding 15% vol Nil
$70.00 per litre of alcohol
22042911
Still wine, more than 2 ltr, not exceeding 15% vol Nil
$9.50 per litre
22042912
Still wine, more than 2 ltr, exceeding 15% vol Nil
$9.50 per litre
22042921
Grape must, with fermentation prevented or arrested by the addition of alcohol, including fortified wine, more than 2 ltr, not exceeding 15% vol Nil
$70.00 per litre of alcohol
22042922
Grape must, with fermentation prevented or arrested by the addition of alcohol, including fortified wine, more than 2 ltr, exceeding 15% vol Nil
$70.00 per litre of alcohol
22043010
Other grape must, not exceeding 15% vol Nil
$70.00 per litre of alcohol
22043020
Other grape must, exceeding 15% vol Nil
$70.00 per litre of alcohol
22051010
Vermouth and other flavoured grape wine, 2 ltr or less, not exceeding 15% Nil
$9.50 per litre
22051020
Vermouth and other flavoured grape wine, 2 ltr or less, exceeding 15% Nil
$9.50 per litre
22059010
Vermouth and other flavoured grape wine, more than 2 ltr, not exceeding 15% Nil
$9.50 per litre
22059020
Vermouth and other flavoured grape wine, more than 2 ltr, exceeding 15% Nil
$9.50 per litre
22060010
Cider & perry Nil
$3.30 per litre
22060020
Sake (rice wine) Nil
$70.00 per litre of alcohol
22060030
Toddy Nil
$70.00 per litre of alcohol
22060040
Shandy, exceeding 0.5% vol but not exceeding 1% vol Nil
$0.80 per litre
22060050
Shandy, exceeding 1% vol but not exceeding 3% vol Nil
$1.40 per litre
22060090
Mead and other fermented beverages Nil
$70.00 per litre of alcohol
22071000
Ethyl alcolhol, undenatured, 80% vol or higher Nil
$70.00 per litre of alcohol
22082010
Brandy, not exceeding 46% vol Nil
$30.00 per litre
22082020
Brandy, exceeding 46% vol Nil
$70.00 per litre of alcohol
22082030
Other spirits obtained by distilling grape wine or wine marc, not exceeding 46% Nil
$30.00 per litre
22082040
Other spirits obtained by distilling grape wine or wine marc, exceeding 46% Nil
$70.00 per litre of alcohol
22083010
Whisky, not exceeding 46% vol Nil
$30.00 per litre
22083020
Whisky, exceeding 46% vol Nil
$70.00 per litre of alcohol
22084010
Rum & tafia, not exceeding 46% vol Nil
$30.00 per litre
22084020
Rum & tafia, exceeding 46% vol Nil
$70.00 per litre of alcohol
22085010
Gin & Geneva, not exceeding 46% vol Nil
$30.00 per litre
22085020
Gin & Geneva, exceeding 46% vol Nil
$70.00 per litre of alcohol
22086010
Vodka, not exceeding 46% vol Nil
$30.00 per litre
22086020
Vodka, exceeding 46% vol Nil
$70.00 per litre of alcohol
22087010
Liqueurs & cordials, not exceeding 57% vol Nil
$30.00 per litre
22087020
Liqueurs & cordials, exceeding 57% vol Nil
$70.00 per litre of alcohol
22089010
Medicated samsu, not exceeding 40% vol $8.00 per litre of alcohol $70.00 per litre of alcohol
22089020
Medicated samsu, exceeding 40% vol $8.00 per litre of alcohol $70.00 per litre of alcohol
22089030
Other samsu, not exceeding 40% vol $8.00 per litre of alcohol $70.00 per litre of alcohol
22089040
Other samsu, exceeding 40% vol $8.00 per litre of alcohol $70.00 per litre of alcohol
22089050
Arrack & pineaple spirit, not exceeding 40% vol Nil
$70.00 per litre of alcohol
22089060
Arrack & pineaple spirit, exceeding 40% vol Nil
$70.00 per litre of alcohol
22089070
Bitters and similar beverages, not exceeding 57% vol Nil
$30.00 per litre
22089080
Bitters and similar beverages, exceeding 57% vol Nil
$70.00 per litre of alcohol
22089090
Other spirituous beverages Nil
$70.00 per litre of alcohol
24011010
Tobacco leaf, not stemmed / stripped, Virginia type, flue-cured Nil
$300.00 per kgm
24011020
Tobacco leaf, not stemmed / stripped, Virginia type, not flue-cured Nil
$300.00 per kgm
24011030
Tobacco leaf, not stemmed / stripped, other type, flue-cured Nil
$300.00 per kgm
24011090
Tobacco leaf, not stemmed / stripped, other type, not flue-cured Nil
$300.00 per kgm
24012010
Tobacco leaf, partly or wholly stemmed / stripped, Virginia type, flue-cured Nil
$300.00 per kgm
24012020
Tobacco leaf, partly or wholly stemmed / stripped, Virginia type, not flue-cured Nil
$300.00 per kgm
24012030
Tobacco leaf, partly or wholly stemmed / stripped, Oriental type Nil
$300.00 per kgm
24012040
Tobacco leaf, partly or wholly stemmed / stripped, Burley type Nil
$300.00 per kgm
24012050
Tobacco leaf, partly or wholly stemmed / stripped, other type, flue-cured Nil
$300.00 per kgm
24012090
Tobacco leaf, partly or wholly stemmed / stripped, other type, not flue-cured Nil
$300.00 per kgm
24013010
Tobacco stems Nil
$300.00 per kgm
24013090
Other tobacco refuse Nil
$300.00 per kgm
24021000
Cigars, cheroots & cigarillos containing tobacco Nil
$352.00 per kgm
24022010
Beedies Nil
$181.00 per kgm
24022090
Cigarettes (1 gm or less) Nil
35.2 cents for every gram or part thereof of each stick of cigarette
24029010
Cigars, cheroots & cigarillos of tobacco substitutes Nil
$352.00 per kgm
24029020
Cigarettes of tobacco substitutes (1 gm or less) Nil
35.2 cents for every gram or part thereof of each stick of cigarette
24031011
Blended tobacco, packed for retail sale Nil
$352.00 per kgm
24031019
Other tobacco, packed for retail sale Nil
$352.00 per kgm
24031021
Blended tobacco, for cigarette making Nil
$300.00 per kgm
24031029
Other tobacco, for cigarette making Nil
$300.00 per kgm
24031090
Other cut tobacco Nil
$352.00 per kgm
24039100
"Homogenised" or "reconstituted" tobacco Nil
$352.00 per kgm
24039930
Manufactured tobacco substitutes Nil
$352.00 per kgm
24039940
Snuff Nil
$352.00 per kgm
24039950
Smokeless tobacco, including chewing and sucking tobacco Nil
$181.00 per kgm
24039960
Ang Hoon Nil
$181.00 per kgm
24039990
Other manufactured tobacco Nil
$352.00 per kgm
27101111
Motor spirit, premium leaded Nil
$7.10 per dal
27101112
Motor spirit, premium unleaded Nil
$4.40 per dal
27101113
Motor spirit, regular leaded Nil
$6.30 per dal
27101114
Motor spirit, regular unleaded Nil
$3.70 per dal
27101115
Other motor spirit, leaded Nil
$6.80 per dal
27101116
Other motor spirit, unleaded Nil
$4.10 per dal
33021010
Odoriferous alcoholic preparations of a kind used for the manufacture of alcoholic beverages, in liquid form Nil
$70.00 per litre of alcohol
33021020
Odoriferous alcoholic preparations of a kind used for the manufacture of alcoholic beverages, in other form Nil
$90.00 per kgm
87031011
Golf cars and golf buggies, for the transport of 8 persons or less including the driver Nil
20%
87031012
Go-karts Nil
20%
87031019
Snow vehicles, for the transport of 8 persons or less including the driver Nil
20%
87031091
Golf cars and golf buggies, for the transport of 9 persons including the driver Nil
20%
87031099 Snow vehicles, for the transport of 9 persons including the driver Nil
20%
87032110
Hearses, petrol, not exceeding 1000cc Nil
20%
87032120
Prison vans, petrol, not exceeding 1000cc Nil
20%
87032131
Motor cars, CKD, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032132
Motor cars, CBU/other, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032141
Four wheel drive vehicles, CKD, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032142
Four wheel drive vehicles, CBU/other, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032143
Other vehicles, CKD, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032144
Other vehicles, CBU/other, petrol, not exceeding 1000cc, for the transport of 8 persons or less including the driver Nil
20%
87032151 Four wheel drive vehicles, CKD, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032152 Four wheel drive vehicles, CBU/other, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032153 Motor cars, CKD, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032154 Motor cars, CBU/other, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032155 Other vehicles, CKD, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032156 Other vehicles, CBU/other, petrol, not exceeding 1000cc, for the transport of 9 persons including the driver Nil
20%
87032210
Ambulances, petrol, exceeding 1000cc but not exceeding 1500cc Nil
20%
87032220
Motor-homes, petrol, exceeding 1000cc but not exceeding 1500cc Nil
20%
87032230
Hearses, petrol, exceeding 1000cc but not exceeding 1500cc Nil
20%
87032240
Prison vans, petrol, exceeding 1000cc but not exceeding 1500cc Nil
20%
87032251
Motor cars, CKD, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032252
Motor cars, CBU/other, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032261
Four wheel drive vehicles, CKD, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032262
Four wheel drive vehicles, CBU/other, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032263
Other vehicles, CKD, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032264
Other vehicles, CBU/other, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 8 persons or less including the driver Nil
20%
87032271
Four wheel drive vehicles, CKD, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 9 persons?鷌ncluding the driver Nil
20%
87032272
Four wheel drive vehicles, CBU/other, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 9 persons?鷌ncluding the driver Nil
20%
87032273
Motor cars, CKD, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 9 persons including the driver Nil
20%
87032274
Motor cars, CBU/other, petrol, exceeding 1000cc but not exceeding 1500cc, for the transport of 9 persons including the driver Nil
20%