Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Tariff item

Tariff heading

Description

Present rate of duty

Proposed rate of duty

Excise

Customs

Excise

Customs

104.00

Prepared foodstuffs; beverages, spirits and vinegar: tobacco

104.01

19.01

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a pro-portion, by mass, of less than 50 per cent, not elsewhere specified or included; food preparations of goods of headings nos. 04.01 to 04.04, not containing cocoa powder or containing cocoa powder in a proportion, by mass, of less than 10 per cent, not elsewhere specified or included.

.10

Preparations, based on sorghum flour, put up for making beverages

104.10

22.03

Beer made from malt

34.7c/kg

34.7c/kg

34.7c/kg

34.7c/kg

104.15

22.04

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

2563c/l of absolute alcohol

2563c/l of absolute alcohol

2563c/l of absolute alcohol

2563c/l of absolute alcohol

22.05

Vermouths and other wine of fresh grapes flavoured with plants or aromatic substances

22.06

Other fermented beverages (for example, cider, Perry and mead: such as- mixtures of wine and water, etc.)

.05

Sorghum beer (excluding beer made from preparations based on sorghum flour)

7.82c/l

7.82c/l

7.82c/l

7.82c/l

.10

Unfortified still wine

80.7c/l

80.7c/l

80.7c/l

80.7c/l

.40

Fortified still wine

182.5c/l

182.5c/l

182.5c/l

182.5c/l

.50

Other still fermented beverages, unfortified

130.5c/l

130.5c/l

130.5c/l

130.5c/l

.60

Other still fermented beverages, fortified

231.4c/l

231.4c/l

231.4c/l

231.4c/l

.70

Sparkling wine

227.6c/l

227.6c/l

227.6c/l

227.6c/l

.80

Other fermented beverages (excluding sorghum beer)

275.2c/l

275.2c/l

275.2c/l

275.2c/l

104.20

22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent volume; higher ethyl alcohol and other spirits, denatured, of any strength

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent volume, spirits, liqueurs and other spirituous beverages.

.10

Wine spirits, manufactured in the Republic by the distillation of wine

3 671c/l of absolute alcohol

4038.1c/l of absolute alcohol

.15

Spirits manufactured in the Republic by the distillation of any sugar cane product

3 671c/l of absolute alcohol

4038.1c/l of absolute alcohol

.25

Spirits manufactured in the Republic by the distillation of any grain product

3 671c/l of absolute alcohol

4038.1c/l of absolute alcohol

.29

Other spirits manufactured in the Republic

3 671c/l of absolute alcohol

4038.1c/l of absolute alcohol

.60

Imported spirits of any nature, including spirits in imported spirituous beverages (excluding liqueurs cordials and similar spirituous beverages containing added sugar) and in compound alcoholic preparations of an alcoholic strength exceeding 1.713 per cent alcohol by volume.

3 575c/l of absolute alcohol or 1537c/l

3 942.1c/l of absolute alcohol or 1695c/l

.70

Spirits of any nature in imported liqueurs, cordials and similar spirituous beverages containing added sugar, with or without flavouring substances.

3 575c/l of absolute alcohol or 1537c/l

3 942.1c/l of absolute alcohol

104.30

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

.10

Cigars

76

670c/kg net

76

670c/kg net

106

600c/kg net

106

600c/kg net

.20

Cigarettes

175.40c/10 cigarettes

175.40c/10 cigarettes

175.40c/10 cigarettes

175.40c/10 cigarettes

104.35

24.03

Other manufactured tobacco and manufactured tobacco substitutes "homogenised" or “reconstituted” tobacco extracts and essences

.10

Cigarette tobacco

10/297c/kg

10/297c/kg

12/447c/kg

12/447c/kg

.20

pipe tobacco

5 251c/kg net

5 251c/kg net

5 824c/kg net

5 824c/kg net