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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