| | | » Tariff | | Legal notes : BEVERAGES, SPIRITS AND VINEGAR | | 1.- This Chapter does not cover: a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); b) Sea water (heading 25.01); c) Distilled or conductivity water or water of similar purity (heading 28.51); d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); e) Medicaments of heading 30.03 or 30.04; or f) Perfumery or toilet preparations (Chapter 33). 2.- For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C. 3.- For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.- For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars. Additional notes. 1 - Concerning the drinks containing sugar , a sugar consumption tax is payable according to real sugar percentage in it, depending on analysis results done by customs , at 15 S.piastres per net of sugar included in these drinks (Law 12 dated 28.6.1971). 2 - A financial duty is payable for spirit drinks and materials imported or local, at 10% of sale price defined by ministry of supply and interior trade with addition duty (Material exertion and local duty) according to law 22/93 dated 14.12.93 , and instructions of ministry of finance 26698 / 15/ 23 dated 10.10.96 , and the law 45 of 1982 which states the funds rate of martial exertion at 30% of financial duty requested on spirit drinks . Also school duty at 40 Spiastres per litre is payable for the imported spirit drinks , excluding Beer which should pay 15 S piastres per litre due to law 150 of 1958 amended by law 211 of 1963. | | Back | | | | |