Excise Tax
What is Excise Tax?
Excise tax is a tax imposed on the importation or manufacturing of an excisable good.
When must my return and/or payment reach Inland Revenue Division?
All returns must be received by Inland Revenue Division no later than the twentieth (20th) day of the following tax period. For example, if you are filing for the tax period in February, your return must reach the Inland Revenue Division no later than March 20th to avoid penalties for late filing and/or late payment.
RATES
|
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
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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
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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
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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
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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:
|
|
|
2208.50
|
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
|