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MINISTER OF FINANCE *? J D*ts

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9"1,n9.f1- ag,t" PfiAm h7:L;t.k n'n rfn aq,g" gtltt;t,l-r. their cleavage products; Edible animal or
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purpose
l 704. r 000 d?n.L.h Chewing gum t0%
n r704.90 Ann n,P,rr' h?""1'fi11' h'14.ot tt f 4-tl2't "ltht[+ h5' Checolate prepared for direct consumption and t0%
1806.90 n14.q)'
htnl^P'l' confectioneries
2106.9040 4..Fi' nn^{ dD(n/n'.|' Powder soft drinks 25%
220 t .1 000 o.l p'l'i g.f L,lC of,2,' Ao. u,6'li ?olbf:', Waters, including natural or artificial mineral t0%
2201.9000 a'uql'q 2T fttlld|" a..lp'l' n[]'9-c1 hrLc ag,g- waters and aerated waters, not containing added
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2202.1000 a.,lP'l' 6tbk', a-lp'+$ 2"tt 944:a' .tr?-c h-tLc Waters, including mineral waters and aerated 25Yo
af,?" .14 qqL6bl f,ttl:a. af,!', nlby- waters, containing added sugar or other
h'r4.\'611a. ?.fgLT sweetening matter or flavoured
2202.9100 lrc\hdr hd\q I.6 rirdrhdr g,ttl.a' h0.5 toot. Non-alcoholic beer having an alcoholic strength 25%
,eA0inr by volume not exceeding 0.5o/ovol.
2202.9990 a.u h5' ftttc" na"rnnc Aoo4ntrli- .lrtn. ,?th. Non-alcoholic beverages ready for consumption 25%
hAhA luiltl oD(nflr"l'1. h\.C af,!" N4 olntl,.nr by the addition of water and sugar and straining,
0.6Lt a"6;r1;1:o].9., qf,C dqctltl:Og" \,lC "t', but not include fruit or vegetable juices,
hh,t-he\t'5 \it.q:& 't:'*l4zpi'i. o.r,D. i 0'0+A unfermented not containing added sprit whether
h'18.L4 filt'q.t\i h'f z7- ta'4-6h\,o"t{tl' or not containing added sugar or other
sweetening matter.
2203.0000 h.n+A I't'H.rf: n.6 Beer made from malt 4( %oor 11

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wh chevel is
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ao-\. ndo.n. flh?C 6t.n{. 4,ooc+. nn+n ,}.nn Beer produced exclusively from barley grown 359 or 9
'
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0lr?C o'fi{' "1419'l' 94'ao/,+ n.6 excluding water is at least 75%by weight of its liter
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Wine thelocal raw materia!.content of which ,
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Desciiptio-n /^hh o"nlil'
Edsise Rate
2204, r 0 hnrl a.,l'| it!,68r,/"c hh'fiq.'h h75% wl. ?o'l.f'hd. Wine the local raw material content of which 40%
2205.90 fh'lc a'h'|' "l'fi1;l- fioDilr+g,' (,ronL,t' ?ag,'I ilr'p: excluding water is at less than 75%by weight of
its constituents.
2206.00 f"1.1,,n- aDnttt'I. $.nCi T/,i o1g.i hl'tt I./.i Fermented beverages (for example, cider, perry, 4l )%oor ll
fl{.'lf trd\hA oortl,f)i gnl.l.A- oo(n/n'+$ ftrAhdr mead, sake, opaque beer), and with mixtures of Bir
fifitf aopflt.|' .q.'nAt'i hl-e.;t.r rt/r.,1'. hn,6 2C fermented beverages with non-alcoholic wh ichevel is
4.oo\r\f , g tf l- aD(n(lr"|' | 4.,8:l- n.6i flirl,\hCr beverages and sprituos beverages and stout and higher
gtrl-,lla. h7% g\n\m of other beer kind, powdered beer, of an
alcoholic content llot mol'e than 7%o vol
?,\.t,h' dD(n/lr:i' (i.nCi 'L/,i 6Lg-t hTh n.6i Fermented beverages (for example, cider, perry, 80%
f (.'lf hdrhA o"rnnf)-' gnl.l.A" oDilr(tr'l.q f hAhA mead, sake, opaque beer), and with mixtures of
ffijf ao41flr;f'. .e.fl/,\l,r hl-a.;l-i h"A;i. hn./. 2c fermented beverages with non-alcoholic
+.oD^tf, f tf'- .oD(tr('t1'1:.i .S'+l- fi.Li flhdrhdr beverages and sprituos bevr-rages and stout and
9'lr)-1:a- h7'k ?flArn of other beer kind, powdered beer, of an
,
qlc-.q,!"-o_Li'q*-9-o:0!.e.,119r"-o..{*e-"!h"1(r..7.%."hy ,v.-o_1"u.fir.9. .....__".
2207 .10 h' 1l'hc9',sA'l-notrn h,'h,e,A\ hAhC\ Undenatured ethyl alcohol t0%
2208.9090
h2208.20 n.n.c+.P'l.i a?,'.I rn?i',| a?,t,, "t1-1' llctt'l Spirits obtained by distilling grape wine or grape 80%
hhh 2208.70 fi"lqb;r g.ryt'i.i d,'hh.Fl'; h'f..n44 rn'rh|- me marc, Whiskies, Rum and other spirits obtained
a'il\;t. oolq6l' r4"t1' L,t" hq aA.'{. n'fl.t1T.: by distilling fermented sugarcane products, Gin
f'."t h'; lqhri fi.S'hi 7r1'A.hCfi9 hce.(Ail and Geneva, Vodka, and Liqueurs and cordials
2208.9010 n.q"nA+ f'ril2?;.i ghAhA g,tr)-tl1a. h7% fttfiim Ready to drink mixtures of an alcoholic content lVoor ll
,I,'rtt 1,, ! Artt A. oDlt(r',I.
not exceeding 7o/o vol Bi r pel liter',
ichevel is
higher
2208.9090 fi9'ttl- 7% ?tliltn |'tC "1'1 h9O% flh ,\,'rttt, f\a. Spirits, liqueurs and other spirituous beverages 80%
h.n,C+'tD'l.r A.hcnl' r\/t-'l. n.n.C{. f\rltay oonr(tr'ti of an alcoholic strength by volume exceeding
(A.n.C+rDTt of,I n\:f:', af,9"1/-'t olch7 7Yo vol but not exceeding 80% vol (other than
nqq6l- rq?"i". (|,'nn.F+i h4.'n44 rd1h6 h,ts spirits obtained by distilling grape wine or grape
a.(N)l' lalnld.4" r,n'|. L'/" -wi /r/r'+ nl'd"F.li mar, whiskies, rum and othci spirits obtained by
n.'|i :6,1,7ii flg.rli d.hcni hc,c.fd\n hq n.s..nAi, distilling fermented sugarcane products, gin,
?4-n)P;' hAhA aoinp+ 496[\t'C) Geneva, vodka, liqueurs, cordials and Ready to
drink mixtures)
2401,1000 f,f4,?rnA ;l't"rlrJ Tobacco, not stemmed/stripped 2.0%
)40|.200() tlh4'r^ a?,r" Od".A' ldl4'+l(ni ;t.?'.ltf Tobacco, parlly or wholly stemmed/stripped z0%

2401 ,3000 t;l'g"qtf a.nll Tobacco refuse 20%

2402, r 000 A.?C:]T'' ;F(.4.n5' h.p/,h"ii,I.?"{ltf,, I ftl. Cigars, cheroots and cigarillos, containing /o + ?-50
tobacco ff per

trh\
iloglarr
2402.2000 ;rr\tf gfn' h.)z,,P"l' Ci garettes contai ning tobacco 3 lo FS
Bir 'pef pack
( 0 sticl<)
orr. fz.($ r1r@-ftq t;. A)oC;F i
2402.9000 .7.y,', ;L-1.i-nq
r Cigars, cheroots, cigarillos and cigarettes of 3 % + 8
i. r /,h'h,; f(t.U.du'^J S: S\ \t tobacco substitutes. Bir per pacl<
ll'c
r)!
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?d!& s,gt+ Description 4kh annh,
Tari.ff Number
Excise llate
(2r0 sticl<)

2403. I 900 n'rrqf ; fio'l(;7:a.,1" y"nl\ h'19, l'!"(ltfi

fo?.6lt Srnoking tobacco, whether or not containing 30% + 2.50

9.1.f1h1|. l',r?'l'' ?fll fi.tf',t!" qq,f"t')" (?\:4-1:1" tobacco substitutes in any proportion other than Efirr per
qbr" h'rq.,i/,-,l,1l]o. ?4-q,L't.r' f A4-gl't''/" tobacco intended for smoking in a water pipe Kilogran
fl./'(fl/t' rfH 'l-,t"(ttf n"16rilrl
?A,e,AcA .l,A.l'd\ and which consists of a mixture of tobacoo and
\-L91llA nlh4'^it't 4:0 gal.GE n dolt|
n{D.V glycerol, whether or not containing aromatic oils
h"D. ng,;l. h1. t".lfftr+ i .I"Ann af,?- ntl.c and extracts, rnolasses or sugar, and whether or
h 4- cqr,oo 1t1r1, r.,). tf 7 t I d 4. 6l]. on Ulrf (I). nn.l. C, C ) not flavoured with fruit.
2403.9 1 00 "t't'? A9:' aF,t- "h't9-'t5 |4'tl2p:' ;l'r*tlrf "Homosenised " or "reconstituted" tobacco 30oh + ?-50
t)irr per'
I(ilogram
2403.9900 ; ? l-t"Ittf !"112"tt'l'$ tuA?rtT Snuff, tobacco extracts and essences 3 250
^-L4- trill per'
.ilograrn
2501 .00 I 0 61t (l). salt t0%
n7'b/,-(t'. 27 h,cA.?i 0,'ttl.'l h5' 5'$r,l ?4;sT Iferosene,Benzlne and Diesel Oils 15%
("1.d"9,fi-
3303,0000 'd+tD'.|.,; An44 li+'rD+ Perfumes and Toilet Waters t00%

3304. I 000 gh',t.c 4' A?''tn:e:+I' Lip make-up preparations 10001,

:r304.2000 f9 f:l o"t1,t1.9 1n:a:+:l' Eye make-up preparations t00%

3304.3000 fhk af,g" gh"lc "'l\aDLf 'tl"lp:+:l' Manicure or pedicure preparations r00%

3 304.9990 'l/,h 'E r;il'i 94t'1k!. nL,P'l'i hA.e nLl'i Grease paints, beauty creams, cold creams, 100%
oot1.t1.l l1[t)ni ltt."th.'r"l tr/,,9"1 f.f61l.6lf.9.,l\4 make-up cl'eams, cleansing creams, injectable
,9A'f'tth.c h.'l3i,h'h'0A h.'14'l-h-:r"1.fn p-Ai h'11.C intracutaneous gels for wrinkle elimination and
qaLzt' (v.1.(:'1.1r trA..( ffll.'l"l cLL/"c') lip enhancement (including those containing
hvaluronic acid)
3305.2000 ro?.c .ry/fnn/i o?,r" nlhcq,A 1l"lp:.t:t' Preparations for permanent waving or 100%
straightening ofhair
3 305.3000 ?o't.c 4,4,t" Hair lacquers 100,h,

3 305.9090 ro't.c h't'/.,9,; q't-c 7ire.f {ll,PC+ 9"'1.9f.c1. Hair sprays, brilliantines and bleaches 100%

x,?n'-F+ 7$ (q't.c o'l'rtuL llilk+:l'

3604. r 000 c'[{17 Fireworks * 100'/o

3923.2.t10 il'T?? 'f'4n'f:lr tlt (t.,hl-6t) Shoping plastic bags 40 piu per kg
3923.2.910
h4011,10 hnh l"'lF'|. Tyres 5%

4013.90
9"b/,-\: 50 hnh fiJ,C.;}' hq' r,\'ilil Textile and garments 5o/o

63 h57 nn'r..r't: gffil-="

t"b/,-f].57 2-'7ny;1'.1'i h6D,CjJ, 6nC.J' g'yut1. f o116 Carpets and tex,fi6 no'orbdrfetffis \ | 5"/o

n(1l.lf P"l'i // "*TTF. \i

6702.1 000 hc'bl./ir\ htttP'l' Aninciar01#r' 10,'/o

6702,9000 f r,n';:;;;r1 -l
3 \
ffi: f
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E{eise Rate

h6703.00 hnh g't-c Hair 40%

6704.90
h6811.40 lrfiJLA'ffi Asbestos 20Yo
hnh 6813,20
0,r'bl,'t]. 71 xnl afir'l' Ornaments 20%
f oloo9,n'
h87,01 hnh f,lh,th 4:dhc,trZi h5 qo";l- ?OA(n Used Vehicles, of age exceeding five years Vehicle 200%
87.02
8703.1 0 f'tAIA' nn.q. 4,e, (ilI.'L&. .t.Ahctttrytt' gte\q: Used Vehicles, Vehicles specially designed for 200%
d"h,q'f F'l'q 4- dD^tf, 4-Ahclra Pil' travelling on snow; golf cars and similar vehicles

gh.A:rq,C .e,n+hl500 rl.A. .Pdrndrn qA hg"1't'fi'l- Vehicles, including three-wheeler', with only
ht"nnii? 'Ch4-'1- h.'\'!,|ti n.Td
h.77.'h't lr.'l'l-C{d\ spark-ignition internal combustion reciprocating
a9,!" ht,A e,.'ildi hq hg"'t-I'h't-h."t7.'li7 piston engine, diesel or semi-diese of a cylinder
h.?.r.c9A h2'0n?i?'|h4.1 h.'14.'.1 capacity not exceeding 1500 cc
h8703.21 hnh h&.n 4:nh#ta New Vehicle 10%
8703.31
n8703.21 hnh f'rh'lt 'r'lihclrti h'19: 1(rc;l- af,r. hfl.f n^f, 1.tc Used Vehicles, of age one year or more but not 60%
8703.31 "l', hu-A1- qd";[. filnll(n 't.Rhch/ exceeding two years Vehicle
f'th'tt +'nhc\li ltu-hll- qdo+ gnil(n nC TI h5 Used Vehicles, of age exceeding two years but not 110Yr
qdD;l- 9 Anh(n'l:lihcrt4 exceedins five vears Vehicle
f'th't|i h5 9o"l' f0Anr 4-hhChZ Used Vehicles, of age exceeding five years Vehicle 41\Yo
f A.n.?9.C f,t|'l: h1501-2500 A.A. tlhh?"'l'4'n'1- Vehicles, with only spark-ignition internal
h."t1.'h', tr.'}'f-c5'A h2.0nn? 'r:h.r', h.'fi.'11 &:nA combustion reciprocating piston engine, diesel
ag,!" ht.A 4."ttili h(i h!"'t'z'n'Fh."17.'li't or semi-diesel of a cylinder capacity 1501-2500
h.?'l-cl'A hr"nn'ii?'E h.f 'r h.'7 4|, .f'nhfit /,
h8703.23 hnh hq.n 4:nhtrt New Vehicle 20%
8703.32 q't|l| +'nhttzi h'|k 10D.1' ag,t" hH.f n^.e ??c Used Vehicles, of age one year or more but not 70%
"l'1 ht,-hl' 1n'l' gttfiArn 4'iihch/ exceedine two vears Vehicle
f'th'rh 'r'nhctr/, i hu.tr'l' 1d";t. ?fihn 1,tc "l', h5 Used Vehicles, of age exceeding two years but not 120%
,1(rD;l' f AfiA(n't.RhClt/ exceeding five years Vehicle
q'l|'t| 4:ihctt'i h5 1a";l' (Ohrn 4:lihctt' Used Vehicles, of age exceeding five years Vehicle 420%

rn,A;rq.c 9,t1.h h2501-3000 n.n. qthz"'t't'n'\- Vehicles, with only spark-ignition internal
h,"t7.'h'1 h.'r'r.cqd\ hr"nnn? 'r:h4., h.'14.'ri 4.11A combustion reciprocating piston engine, diesel
a9!" h/,A 4:rldi ht tt?"t't'd'r-h.zL'n', or semi-diesel of a cylinder capacity 2501-3000
lu'l't'cqA hr"nnn?'Il h'f'l h-'|'A.', 4:lihcrt 1, nn \/ehinla
h8703.23 hnh hq.h 4:tihcltt New Vehicle 30%
8703.33 q't|'th 4:rihctrzi h'rk qn'l' ai,t- hn.f n4,€; ,r?c Used Vehicles, of age one year 0r more but not 80%
"l', ht,.A;l' q@7- fdot|(n .l.Rhch/ exceeding two years Vehicle
f'ti'tt 4:nh?v, i ht,.A:l. 1a"'1. ?nArn I'tC "t', hs Used Vehicles, of age exceeding two years but not 30%
1o";l' tilfiA(n'l.'iihcl/ exceeding fi ve years,U.ft icle
.f'nhfit'i hS 1d";1. ?Ohln +:lihctt/,
9'IA'IA U se d, of agfr(ceed
ffi rylfi\V eh i cl e 430%

ffi
 ltq *"f,c
Tar:,iff Nurnber tbttu q.9.\+
Descripfion
?i,hqf"n
*h(t ooq:t,
lExGise Rate
| il.n. /.\r.
N,n4t It3000 n.n. flnr1rn t171y-,1_4.6.11 v v.l!rvs, wl[n only
h.17.'n'1 lr.'l.l.cTdr h2'nniI? .tht_., spark_ignition internal
h..1.4.,1i,c..ttA combustion reciprocating piston engine,
af,2" h/,,A p,.'llfri h,; hg..l-l'fi2-h,11..nt diesel
or semi-diesel of a cylinder capacity exceedins
ilil!:!_1ru!!.1'En+,r h..1 F,:1 .f,thctrl. 3000 cc
h8703.24 hhh
8703.33
f.t1.tA .r'nh$tz t titg. 9;Tofi", h1.f nr,f, Used Vehicles,
0%

,1C"l'I 7r11.11;1. o,sn;1. fAnin .t'fihchz of age one year or more but
not jYo
exceeding two years Vehicle
) iltilt 1'tutL.,lq'- nu,A,l_ qooJ. ?ohm nc T, h5
w)uu verlules, ol.Age excee{ing two years..but
qo";l. ! An/l(rt .l:hhctt/,
exceeding five years Vehicle
not _l t0%

t.-'t6 | n5 ,700.1.
rnnn .f.?Ihch/ 46w !B uve years v entcle 0%
rn,fr,//.r.L ,r,n'r: nlbOO n,n. fAOnfl
,1.f.CTAd,l y srrurEs, wlrn both spark_ignition
?h2'Ctt-h.'h.'n'I h..t,t.C$tt he.0n?I? .t:it4., internal
combustion piston engine and electric
}J"Lh;l./,lt ,p.t-c., hnll,,la.
?fn .fnhm/, cylinder capacity of a
^.'14.'ll not exceedins l -500 cc
h870340 hnh t*3 '1.'a*U
8703.70 .' trt nt .t'uuL.'t6 | It-lfi 9oo;l, g1g,g,, hll,f %

l'lc "l', hrt'A)t, c+^.7- eAnA,n ,,-'xL^.. ,

n\f, UsedVehicles,offi lo/o

f't A't A .t"dhcrtt" htt-Aw e4ceedirulwLvea[Veh i cl e

qd";t' fAOh(n,I.?IhCrll vnwu v srrulvs, or age exceedlng two years
but not )%
exceeding five years Vehicle
91ll,tr-'trfficrr/ hs .la";J.-lnnm -_
?in.,!cc f,@" 4l )%
ffi1'Ch-h."t\;ti.1 h.'n,ctA h/.0nn? ^TTl?\nt
,r:h4.'
Vehicles, with 6ffi
combustion piston engine and electric
ti!|rq h,tLhl.dtt'p.t-c', hntt-to'. ?gfl 4:nhr:.t- of
cylinder capacity l50l_2500 cc
a
h870340 hnh
8703.70 vr Used Vehicles, of age one year or more but nof
/o

Wrrih?t't
) tltilt 't.ililL-trc | nu,n.l_ 1a.1, ?fiAtn -e.xeeedins-t!.0_vciirsf 1eh i cl e l
t/o

nC I7 hs uscs vsnleles, ot age exceeding tlvo years

1ov;l- I A|,trtr 4:lih.c\/, but not t2 %
exceedinq five vears Vehicle
vouu v suurcs, age exceedlng tive years Vehicle
ra
L_rr
f)1.t: h25m
fh.h.'rq,C 42 %
Yhl'Ch-h.?i;n', h..r.rC$tt hr0nn? .r:h4.t
combustion piston engine and electric
h.'rq.'rq Isftlr;t'ah,p.rc't hnlg,' zrt,. t, ?t1 .,_.tihrh )
of a
cylinder capacity 2501-3000 cc
h870340 hnh
New Vehicle
870s.70
'P'tn?nl.rlfch7 l{ts; q,"f rD&?" ht..f r,/lg, nc vrlu v Erlulcs, or age one year or more but
20'

?J-.-tL!:h;!::ls:! .eA fi rlnr 4:frhclt t

not 80
f't['tt .t:tihc\1,| hi-tu}:aod. iiL(n ic 7., hs j{q99d.4gluq9q{r Lehicle _
joo;1.,?AnNn .t-'tihcttz wieu verlulss, or age exceedtng two years but
nol l3c
fiIg
Ftn a +nnct u;. nr-q^fr;;;- 9!9dl!8 vearq veh icl e
useo venlcles, ol age exceedins five vea"" \/^hi^t
/.r!1. F,il'F fluuuu n.n. {,0Arn n1.c'1.An,,
, rr,rr! 430
Vehicles, with bothffi
f h2'ch-h."11.'fi.1 h.?.l.cqd\ hr"nni{?
.I:h.t_.,
combustion piston engine and electric
of a
ng7034o hnh tr.g.n',-aihcrrt % _cylndet-qapacitv exceedine 3 000 cc
l\CW Venlcle
8703.70 flirrrutn?rrz -,frrc q;F-_o,Jtr
1',hU.A;l' ldp:l' fAnnar .t:tihctt|
nn" n*- * -
309

909
f'l'tt 4:dhCt17,; 7111.p.ja";1, rnnfl T?CT., *Icggdl4slws ygarlyebi cl e
h5
1a";l' f AfiAttr 4.'nhcrt1, butnot | 40,)
frifTrf 'r:nf,r:ttt; nF, ,+-";^ pru-.;-.,r ,- ;'ffitwoYears -
Wveyearsvehicle 50(
x
5 I

Kf,t*
 foq: 4^.tc Iahlf,'Il
(bro\ qfi+. Description flth aonlL
llarilT Num,ber
Exr:ise llate
h8704.1 0 hnh f,rr'l?r'f ,f.hlrctili h5 1o":r ln/|n 4:nhov Used Vehicles, of age exceeding five years Vehicle
8704.90 yl[l[ 'l;nncttl,i tts 1oo;l' flnvn 4:lihcttl Used Vehicles, 0f age exceeding five years Vehicle
h871 1.1 0 hnh tr,<i.lr ,f.'lihctr/ New Vehicle 10%
871 1.90 f'l^'lh'f'nhcrt/,i hh'|f: 1o";1. ?fiA(n 4:nhfttt Used Vehicles, ofage exceeding one year 00%
--9504.20b0*- u.A-r" ,1f,\'t. gn.n.fc.s. hrp':i,q .rfu\,.a/, Afticles and accessories for billiards of all kinds 20%
oo,,tL.9P'1.
e5o4.3ooo -- t ll(l'tlt {'-f..): ltlaL+t. ,
flrl'r'lr'/t).1' 'f rnil/ fi.|'Ill Ganres, operated by coins, banknotes, bank 2jtt/n
hr:P.:l'.: M.n', af,y" nrrA 1F,l;t' (hl:f ttf" cards, tokens or by any other means ofpayment
gn,rt,<,| /tn.T oDtuLAltFil'.i hh0i,.t."l.l:h
toa'A"t"l oo-l/'f P"l' A'^
9504.4000 aaa'l,a)/- tlcrt-tp'l Playing cards 0%
-9504J000
(1.4.Y' 'Il" tr:r0.1-'l'1' q-n;'ii:i 0'10'n I:'14'Fi Video game consoles and nrachines 0%
9504.30 h'l-rn4,A.'i. /u4
9504 9000 ?oo'llll' b9P"l'i 9firt{,tl 0rr,2.' 9{L.'1. (I).n't. Afticles for funfair', table or parlour games,
oonLolt F'l.i '['r.t'0An ! nhll.,i 6L\," * p':i. including pintables, special tablets for
casino
g/^l.f'tLlt' Ag- illLA,ttq'l' h$ h.J|..f."l.Eh games and automatic bowling alley equipment
t tdJ'A.'r"l dDnLA)t ao"t lg Ft'l'
9s05.t0t0 nUO, t'r'rt'r. A?9 flhA fol.tf1. b:J'p':i Handmade articles for Christmas f'estivities 20n/,'
---ii5oir --
oto ll4..ll.,tt Y,f,t,1- A'19 fltrA l"1,V,r- blp'+ Manu factured arti cles for Ch ristmas festi viti es ,o%---
----95059000 - gfurAt {"rc"rjh-drf,'" Ar1"+ ?"llvt.,;Tf b!'ptl\ lt.rttve, or other entertainm""t
f hh"l 4. oon,tDitl F\|.i dD4, Aq1t':i rq,yc "*""ral "rt*I..,
including conjuring tricks and noveltyjokes

? + t\h"zLh?i? h?d\?^"+.F

fh?d\".}"+ qf,1+ glt,hif.Tl lhh ooqa 0911 190 299

Excise Rate
f?'qgA /r?dt?A.-l.t
(h.'1,fc'ul'i ?g!.b hf fldlr.s Tel ecommunicatiorr service
,*Ah.|.)i ?'taok ftdrQ fidrh of mobile and wireless
lr?A?A.1.1 ?,ltmkt- tfi telephone

'l oo 9: httQ I h]I't.CL.I- (lnternet, Voice and SMS)

h?e\7/F'-llT

f;fi:frI
&$:r
qx$"r,'s:
 uzml'\f .t-h+
hcr\ h?.e
nh,ni.g,n *nn zq gfv tgp;+
f"l,n.t-n-l ?Iaht9,TI ahn ?"'t.ht.Aqh6l. bgp'+ hluh\f,Tt t-hh Iq +.q.C??d\::

1. hot'cr4'l fi?Ar"'|+q |aan hT+hgil o.trf qdn+ aft +^+(, aoTtgFT hi

.U' /,.tQil- atF o?* ?6l.m*oo.afrn. fl
? harcT4l' gd1.Am,_ b g piy
?,1
-

2. ?8.Tft"o'lth o9/"' h'tn-Ac '?.n.ff:F a9,9" e,T1*o'l+.+ hq 4rh^p+ af.f

flh.+?*f \?/, ?lf'r r'q.Tft-"'t+ hq ?&'Ih\w fL+nnT agh.tc ?"l.fhiL+a.
agy'' hhlc arft'T ?nl*Tov ns,Th-ol-t-+ a"n*$ ,T+9"' g'r.fi ?4-1"+4-
?lvhAf/tl 4^nh ?^I,ht Aqryol,- bpP'+i
3. noo'I"lt-+- T/, oo(111- flhg.) ?+1-1,- hp'-l'| Ao"cE h7e.a,A" ag.hlc ?ol]n
bgP'+-.i

4. ?h'lC o"h4hf "'1.1.h-EC ag,?- fd-g-i'..ilq fhr\d\ TA,h h.?.nf;F og.h,tC

?n.fhtrJ-fcl,- a?,y'' hhlC o.tr,? ?"'t.1tl-?rfor. n.Z?.n+{- no,l.aq s.ao&f,
f+&+&- ?Iuh4,f,TI d^nh ?^I,heilq+a. bgPTpi

5. h+hhctrd nn4'.1'c roy.irTc ?o'ttn'rm'I'tRF'F g,fl?Ts]^ ?q.oom. Ifle{l QArn.-

a\"1 ?4-4.+,% ?Iuh\9,71 lhh ?"'l.hr-Aq+a. bgp'tt

hsd\ u-n+
htuhA9?l fhtt ?i 9lf'r h?d\?A-E:F

9"1.h+A-+ ?Iah.lg'H +.nh ?^r.hd.d\flf(D- h?dr?rl-{.T htah4lg'H !-hh 11 +KC,t?Al

- A&,Ttt-"'l+,h af,y" h'ln-nc "l,h.?fit a9,9" s,T(r-ol+,:F hq ,F?trt^F+ aF,T'

flh.+rA'J, \q/, Atfl, 9&.TtY'1+ hT
+hn ?"1.ht.tt\Ta- tr?d\?A-f f I
 PROCLAMATION NO

WHEREAS' it ha,1 necessary to lower the exaggerated

imporled new vehicleslecome excise tax rate imposed on
and some other items;

WHEREAS' it is found not proper to grant

persons and organizations with special
tax and duty
'rt] :lff :il: *?;ilffi1
"i
.*'';';;'
i, n1p o,.o b ecau s e oi,,. a u^ugi in"y
f,::T; il"[:*,
WHEREAS' it is'believed that-innposing
exeise tax-on telecommunication services will-help-
generate more revenue to finance
development activities carried out by
the Government;
Now THERFORE, in accordance with Article
Republic of Ethiopia it is hereby
55(l) of constitution of the Federal Democratic
proclaimed as follows:

1. Short Title

This Proclamation may be cited as

"Excise Tax (Amendment) proclamation
No. /2023-.
2. Amendment

Tax Proclamation No' I I 8612020 (as

amended) is hereby furrher amended
l[*]:'tt as

I' The following new sub-articles

and (25) are added after sub-ar
123),.(24)
the existing sub-aiticles ticle (22) of
(B)-ai)- are -r€numbered rrom (26)-(31)-
t||!f],ri,""'
"23' "Ethvr arcohor" means arcohor of purity g0
of degrees or more;,,
oo24'
"New vehicle" means a vehicle that has
not been used over what is stated in
article since its manufacturing year this sub-
and incrudes ttie rottowing:
a' i'ipofied in semi-knocked Down (sKD)
or comprete Knocked Down (cKD)
form to
.b' be assembled by local industry
:
a c'omplete Built Up (cBU) vehicle
of tariff g7.02, g7.03, g7,04,g7.05
87'll which arrives al the-Ethiopian customsheadingterritory (entry point) within a time
and
period of three Gregorian calendai
years including the ilanufacturing
the vehicle and when the number calendar year of
of kilomete^ o?r."^ruj,road atthe time
the Ethiopian custom te'itory (entry it a*ives at
point) does not ."r..0 4,000 kilometers;
c. If the vehicle is not covered under
*[*tf ]i:,'1:il,ffiiili,i',tT';;lilffi 'f ,l arun #
I'dk{:K
hfi't./i.e.c
h'1ft'?r1."1'
 "25' " used vehicle" means a vehicle not
covered under sub-article 24 of thisArticle
the age is counted beginning the manufacturing and
Gregorian carendar y.u. of it, irivar
cr.go.iun calendar year to the
at Ethiopian (entry point);,,
",lrtornr"t".ritory
2' Article 5 of the Proclamation is delered
and repraced by rhe folowing new
:Jr'-#:i5(2)
"2' Excise Tax shall be charged at the rate
specified in the first Schedule I attached
herewith for the excisable g-oods
and servicer in ror.. at the time
excise tax as determined undr. Articre q the liability arises for
orthis p;l-amution.,,
3' sub-article (3) is added arter sub-article
ffi:fl?ffi ""* (2) ofArricle (5) of this

"(3) The commencement date for collection

vegetable flats and oils -and their
of excise tax charged on edible animal
cleavag. proo;rtr:-rp".in"o in schedule or
herewith as classified in chapter
15 of ,t. b"rt"rr i".irrshall
I attached-
Ministry of Finance based on ih. information be J.t".rinr,r by the
it receives fiom the Ministry of Health.,,

4' Sub-a'ticle I (a) of Articre g is dereted

and repraced by the folrowing new,,a,:

"a' exempt goods which meet the

conditions set out under the second
with this proclamation;,, Schedule attached

5. The following new sub-articre (5) is added

after sub_articre (4) of Articre 43
" 5' Excise tax o1 s,oods to be imported into
Ethiopia free of any taxes and duties,
which bank permit has been obtained prior for
to the fnactment of this proclamation
imported within two months from and
th-e effectiv. d;; of this proclamation
assessed and collected in accordance shall be
with the Excise Tax.* proclamation
I ruuralllatlon No.
l\o' rrg6/2020
(as amend'ed)."

3. Effective Date

This Proclamation shall enter into

force on this dav of 2023.

Done at Addis Ababa this

_day of 2023.

SAHLEWORK ZEWDE
PRESIDENT OF THE FEDERA
DEMOCRATIC REPUBLIC OF ETH

*.,'
a/r
 sEcoND SCHppul,p
PART A

The following excisable goods shall be exempt from

excise duty:

1' Excisable goods that are bona fide stores for aircraft,
being goods for use or
consumption by passengers or crew of aircraft
while on board and while the
airuaft is in international traffic;
2' Excisable goods imported into. Ethiopia or purchased
in Ethiopia by a diplomatic
or consular mission, or by a diplomat or consul, or a
member of the diplomat or
consul's family forming part of the diplomat or
consul's household in Ethiopia to
the extent provided for under the Priviieges and Immunities
Regulations;
3. imported co'signment, lo, .-rrg.,r.y ,.ii"f in-r.rporrr-
to l' emergency ca1
issued by the Government;

4' All goods imported or purchased locally for the

official use by the Ethiopian
Defense Forces and the Federal and Staie Police
commission, u, provided in a
Directive issued by the Minister;

5' Excisable goods except vehicle imported by, and

in the possession of a passenger
subject to limitations provided for in the appropriate
law.

PART B
EXEMPT EXCISABLE SERVICES
The following excisable services shail be exempt
from excise du-fy:
- Excisable services supplied in Ethiopia to a diplomatic
or consular mission or
r,^.o: ot, a member of the diplomat or consul,s family
forming part of the:oyyl,
l:".:,::Ol"^ diplomat or consul's household in Ethioni
iopia to the extent
provided for under the privileges and Immugjljgg$egulations.