Excise Tax
HEADING
|
DESCRIPTION OF GOODS
|
RATES
|
22.02
|
Water, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non‑alcoholic beverages, not including fruit or vegetable juices of Heading No. 20.09
|
|
22.03
|
Beer made from malt
|
$4.40 per litre of absolute alcohol
|
2203.001
|
Beer
|
|
2203.002
|
Stout
|
$4.40 per litre of absolute alcohol
|
2203.003
|
Other
|
$4.40 per litre of absolute alcohol
|
22.04
|
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
|
|
2204.10
|
Sparkling wine
|
$1.10 per litre
|
2204.20
|
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
|
|
2204.21
|
In containers holding 2 litres or less
|
$110 per litre
|
2204.29
|
Other:
|
|
2204.291
|
Grape must with fermentation prevented or arrested by the addition of alcohol
|
$1.10 per litre
|
2204.299
|
Other
|
$1.10 per litre
|
2204.30
|
Other grape must
|
$1.10 per litre
|
22.05
|
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substance
|
|
2205.10
|
In containers holding 2 litres or less
|
$1.10 per litre
|
2205.90
|
Other
|
$1.10 per litre
|
22.07
|
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher; ethyl alcohol and other spirits, denatured, of any strength
|
|
2207.10.10
|
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher
|
$4.40 per litre of absolute alcohol
|
2207.20
|
Ethyl alcohol and other spirits, denatured, of any strength
|
$4.40 per litre of absolute alcohol
|
22.08
|
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.
|
|
2208.20
|
Spirits obtained by distilling grape wine or grape marc:
|
|
2208.201
|
Brandy, in bottles of a strength not exceeding 46% vol
|
$4.40 per litre of absolute alcohol
|
2208.209
|
Other
|
$4.40 per litre of absolute alcohol
|
2208.30
|
Whiskies:
|
|
2208.301
|
In bottles of a strength not exceeding 46% vol
|
$4.40 per litre of absolute alcohol
|
2208.309
|
Other
|
$4.40 per litre of absolute alcohol
|
2208.40
|
Rum and taffia:
|
|
2208.401
|
In bottles of a strength not exceeding 46% vol
|
$4.40 per litre of absolute alcohol
|
2208.409
|
Other
|
$4.40 per litre of absolute alcohol
|
2208.50
|
Gin and Geneva:
|
|
2208.50q
|
In bottles of a strength not exceeding 46% vol
|
$4.40 per litre of absolute alcohol
|
2208.509
|
Other
|
$4.40 per litre of absolute alcohol
|
2208.60
|
Vodka
|
$4.40 per litre of absolute alcohol
|
2208.70
|
Liqueurs and cordials
|
$4.00 per litre of absolute alcohol
|
2208.90
|
Other:
|
|
2208.909
|
Other
|
$4.40 per litre of absolute alcohol
|