Changes in rates of excise tax on excisable goods


27-May-2013

Below is a comprehensive list of the applicable rates of Excise Tax on alcohol. Next week SRC will publish the excise tax rates for the other excisable items.  In the meantime please visit the SRC’s website (www.src.gov.sc) for the whole list.

 

HS Code

Description of Excisable Goods

Unit

 

Excise Tax

Rate

22.03

Beer made from malt

 

 

2203.0010

 In immediate bottles made of PET or plastics

Lt

SCR19.07/Lt

2203.0020

In immediate containers made of other materials

Lt

SCR19.07/Lt

2203.0030

In immediate containers made of metal

Lt

SCR19.07/Lt

 

Stout made from malt

 

2203.0041

In immediate bottles made of PET or plastics

Lt

SCR13.77/Lt

2203.0042

In immediate containers made of other materials

Lt

SCR13.77/Lt

2203.0043

In immediate containers made of metal

Lt

SCR13.77/Lt

22.04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09

 

Sparkling wine

 

 

 

Having an alcoholic strength by volume not exceeding 15% vol.

2204.1010

 In immediate bottles made of PET or plastics

Lt

SCR40/Lt

2204.1020

 In immediate containers made of other materials

Lt

SCR40/Lt

 

Other wine; grape must with fermentation prevented or arrested by the addiction of alcohol:

 

In containers holding 2 L or less

 

 

 

Having an alcoholic strength exceeding 8% but not exceeding 15% vol.

2204.2111

In immediate bottles made of PET or plastics

Lt

SCR40/Lt

2204.2119

In immediate containers made of other materials

Lt

SCR40/Lt

 

Having an alcoholic strength exceeding 15% but not exceeding 30% vol.

2204.2121

In immediate bottles made of PET or plastics

Lt

SCR80/Lt

2204.2129

In immediate containers made of other materials

Lt

SCR80/Lt

 

Other

 

 

 

Having an alcoholic strength exceeding 8% but not exceeding 15% vol.

 

 

2204.2911

In immediate bottles made of PET or plastics

Lt

SCR40/Lt

2204.2919

In immediate containers made of other materials

Lt

SCR40/Lt

 

Having an alcoholic strength exceeding 15% but not exceeding 30% vol.

 

 

2204.2921

In immediate bottles made of PET or plastics

Lt

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