Customs and Excise (Alcoholic Beverages) Amendment Act 2003

Customs and Excise (Alcoholic Beverages) Amendment Act 2003

Public Act2003 No 22
Date of assent7 May 2003

The Parliament of New Zealand enacts as follows:

1 Title
  • (1) This Act is the Customs and Excise (Alcoholic Beverages) Amendment Act 2003.

    (2) In this Act, the Customs and Excise Act 1996 is called the principal Act.

Part 1
Preliminary provisions

2 Commencement
  • (1) Sections 5 and 6 and Schedule 2 come into force on 1 June 2003.

    (2) The rest of the Act comes into force on the day on which it receives the Royal assent.

3 Purpose
  • The purpose of this Act is—

    • (a) to align the duty payable on beverages containing more than 14% but not more than 23% alcohol by volume with that payable on beverages exceeding 23% alcohol by volume; and

    • (b) to increase the rates of excise duty and excise-equivalent duty payable on alcoholic beverages in line with the preceding 12 months' movement in the Consumers Price Index All Groups excluding credit services.

Part 2
Amendments to principal Act

4 Schedule 3 amended
  • Schedule 3 of the principal Act is amended by revoking so much as relates to Excise item numbers 99.05.50C, 99.06.50K, 99.20.10C, 99.25.10E, 99.30.58C, 99.45.85H, 99.50.11H, and 99.50.75D, and Tariff items 2105.00.41, 2106.90.96, 2204.21.12, 2204.29.12, 2205.10.11, 2205.10.32, 2205.90.11, 2205.90.32, 2206.00.18, 2206.00.79, 2208.90.89, 2208.70.70, and 2208.90.05, and substituting the Excise item numbers and Tariff items and rates of duty specified in Schedule 1.

5 Schedule 3 further amended
  • Schedule 3 of the principal Act is amended by revoking so much as relates to Excise item numbers 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.60L, 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.60G, 99.10.25F, 99.10.50G, 99.20.20L, 99.25.20B, 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.62A, 99.35.20H, 99.35.40B, 99.35.50K, 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, 99.45.90D, 99.50.14B, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, and 99.50.85A, and Tariff items 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.49, 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.97, 2203.00.12, 2203.00.22, 2203.00.31, 2203.00.39, 2204.10.01, 2204.10.18, 2204.21.18, 2204.29.18, 2205.10.19, 2205.10.38, 2205.90.19, 2205.90.38, 2206.00.08, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.89, 2207.10.19, 2207.10.29, 2207.20.39, 2208.20.04, 2208.20.08, 2208.30.04, 2208.30.08, 2208.40.04, 2208.40.08, 2208.50.04, 2208.50.08, 2208.60.19, 2208.60.29, 2208.20.19, 2208.90.48, 2208.90.56, 2208.90.60, 2208.90.67, 2208.90.79, 2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, 2208.90.99, 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.80, and 2208.90.08, and substituting the Excise item numbers and Tariff items and rates of duty specified in Schedule 2.

6 Revocation
  • The Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2002 (SR 2002/117) is revoked.

Amendments to Tariff Act 1988

7 Tariff items substituted
  • Part 1 of Schedule 1 of the Tariff Act 1988 is amended by omitting Tariff items 2105.00.41, 2106.90.96, 2106.90.97, 2204.21.12, 2204.29.12, 2205.10.11, 2205.10.32, 2205.90.11, 2205.90.32, 2206.00.18, 2206.00.79, 2208.90.89, 2208.70.70 and 2208.90.05, and substituting the items specified in Schedule 3.


Schedule 1
Amendments to Schedule 3 of principal Act

s 4

A
Goods manufactured in New Zealand

Excise item numberGoodsUnitRates of duty
99.05Ice cream and other edible ice which, if imported, would be classified within Tariff item 2105.00.42:  
99.05.51A–Containing more than 14 % vol., but not more than 23 % vol.per l al$39.426
99.06Food preparations not elsewhere specified or included containing alcohol, which if imported, would be classified within Tariff item 2106.90.98:  
99.06.51H–Containing more than 14 % vol., but not more than 23 % vol.per l al$39.426
99.20Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if imported, would be classified within Tariff item 2204.21.13 or 2204.29.13:  
99.20.11A–Containing more than 14% vol., fortified by the addition of spirits or any substance containing spiritper l al$39.426
99.25Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.12, 2205.10.33, 2205.90.12, or 2205.90.33:  
99.25.11C–Containing more than 14% vol., fortified by the addition of spirits or any substance containing spiritper l al$39.426
99.30Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.17 or 2206.00.78:  
99.30.59A–Containing more than 14% vol., but not more than 23% vol.per l al$39.426
99.45–Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.90.88:  
 – –Other:  
99.45.86F– – –Containing more than 14% vol., but not more than 23% vol.per l al$39.426
99.50–Liqueurs, cordials, and bitters which, if imported, would be classified within Tariff item 2208.70.71 or 2208.90.06:  
 – –Bitters:  
99.50.10K– – –Containing not more than 23% vol.per l al$39.426
 – –Liqueurs and cordials:  
99.50.76B– – –Containing more than 14% vol., but not more than 23% vol.per l al$39.426

B
Imported goods

Tariff item numberGoodsUnitRates of duty
21.05Ice cream and other edible ice which, if manufactured in New Zealand, would be classified within Excise item number 99.05.51A:  
2105.00.42–Containing more than 14 % vol., but not more than 23 % vol.per l al$39.43
21.06Food preparations not elsewhere specified or included:  
 –Containing alcohol, which if manufactured in New Zealand, would be classified within Excise item number 99.06.51H:  
2106.90.98– –Containing more than 14 % vol., but not more than 23 % vol.per l al$39.43
22.04Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if manufactured in New Zealand, would be classified within Excise item number 99.20.11A:  
2204.21.13 or 2204.29.13–Containing more than 14% vol., fortified by the addition of spirits or any substance containing spiritper l al$39.43
22.05Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if manufactured in New Zealand, would be classified within Excise item number 99.25.11C:  
2205.10.12, 2205.10.33, 2205.90.12, or 2205.90.33–Containing more than 14% vol., fortified by the addition of spirits or any substance containing spiritper l al$39.43
22.06Other fermented beverages (for example, cider, perry, mead) which, if manufactured in New Zealand, would be classified within Excise item number 99.30.59A:  
 –Fruit and vegetable wine:  
2206.00.17– –Containing more than 14% vol., but not more than 23% vol.per l al$39.43
 –Other:  
2206.00.78– –Containing more than 14% vol., but not more than 23% vol.per l al$39.43
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages:  
 –Spirits and spirituous beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.45.86F:  
 – –Other :  
2208.90.88– – –Containing more than 14% vol., but not more than 23% vol.per l al$39.43
 –Liqueurs, cordials and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.10K, 99.50.76B:  
 – –Liqueurs and cordials:  
2208.70.71– – –Containing more than 14% vol., but not more than 23% vol.per l al$39.43
 – –Bitters:  
2208.90.06– – –Containing not more than 23% vol.per l al$39.43

Schedule 2
Amendments to Schedule 3 of principal Act (excise and excise-equivalent duties)

s 5

A
Goods manufactured in New Zealand

Excise item numberGoodsUnitRates of duty
99.05Ice cream and other edible ice which, if imported, would be classified within Tariff item 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, or 2105.00.49:  
99.05.10D–Containing more than 1.15 % vol., but not more than 2.5 % vol.per l32.465¢
99.05.20A–Containing more than 2.5 % vol., but not more than 6 % vol.per l al$21.647
99.05.30J–Containing more than 6 % vol., but not more than 9 % vol.per l$1.7317
99.05.40F–Containing more than 9 % vol., but not more than 14 % vol.per l$2.1647
99.05.60L–Containing more than 23 % vol.per l al$39.426
99.06Food preparations not elsewhere specified or included containing alcohol, which if imported, would be classified within Tariff item 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, or 2106.90.99:  
99.06.10L–Containing more than 1.15 % vol., but not more than 2.5 % vol.per l32.465¢
99.06.20H–Containing more than 2.5 % vol., but not more than 6 % vol.per l al$21.647
99.06.30E–Containing more than 6 % vol., but not more than 9 % vol.per l$1.7317
99.06.40B–Containing more than 9 % vol., but not more than 14 % vol.per l$2.1647
99.06.60G–Containing more than 23 % vol.per l al$39.426
99.10Beer made from malt which, if imported, would be classified within Tariff item 2203.00.12, 2203.00.22, 2203.00.31 or 2203.00.39:  
99.10.25F–Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
99.10.50G–Containing more than 2.5% vol.per l al$21.647
99.20Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if imported, would be classified within Tariff item 2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18:  
99.20.20L–Otherper l$2.1647
99.25Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38:  
99.25.20B–Otherper l$2.1647
99.30Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, or 2206.00.89:  
99.30.21D–Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
99.30.26E–Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
99.30.32K–Containing more than 6% vol., but not more than 9% vol.per l$1.7317
99.30.47H–Containing more than 9% vol., but not more than 14% vol.per l$2.1647
99.30.62A–Containing more than 23% vol.per l al$39.426
99.35Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if imported, would be classified within Tariff item 2207.10.19, 2207.10.29, 2207.20.01 or 2207.20.39:  
 –Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:  
 – –Rectified spirits of wine:  
99.35.20H– – –Otherper l al$39.426
 – –Other kinds:  
99.35.40B– – –Otherper l al$39.426
 –Ethyl alcohol and other spirits, denatured, of any strength:  
99.35.50K– –Otherper l al$39.426
99.45–Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208 50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.90.48, 2208.90.56, 2208.90.60, 2208.90.67, 2208.90.79, or 2208.90.99:  
 – –Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:  
99.45.10F– – –Brandyper l al$39.426
99.45.15G– – –Whisky (other than blended)per l al$39.426
99.45.20C– – –New Zealand whisky blended with imported whiskyper l al$39.426
99.45.25D– – –New Zealand grain ethanol blended with imported whiskyper l al$39.426
99.45.30L– – –Rum and tafiaper l al$39.426
99.45.35A– – –Gin and Genevaper l al$39.426
99.45.40H– – –Vodkaper l al$39.426
99.45.45J– – –Otherper l al$39.426
 – –Other:  
99.45.72F– – –Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
99.45.76J– – –Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
99.45.78E– – –Containing more than 6% vol., but not more than 9% vol.per l$1.7317
99.45.80G– – –Containing more than 9% vol., but not more than 14% vol.per l$2.1647
99.45.90D– – –Containing more than 23% vol.per l al$39.426
99.50—Liqueurs, cordials, and bitters which, if imported, would be classified within Tariff item 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.80, or 2208.90.08:  
 – –Bitters:  
99.50.14B– – –Containing more than 23% vol.per l al$39.426
 – –Liqueurs and cordials:  
99.50.40A– – –Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
99.50.50J– – –Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
99.50.60F– – –Containing more than 6% vol., but not more than 9% vol.per l$1.7317
99.50.65G– – –Containing more than 9% vol., but not more than 14% vol.per l$2.1647
99.50.85A– – –Containing more than 23% vol.per l al$39.426

B
Imported goods

Tariff item numberGoodsUnitRates of duty
21.05Ice cream and other edible ice which, if manufactured in New Zealand, would be classified within Excise item number 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, or 99.05.60L:  
2105.00.21–Containing more than 1.15 % vol., but not more than 2.5 % vol.per l32.465¢
2105.00.29–Containing more than 2.5 % vol., but not more than 6 % vol.per l al$21.647
2105.00.31–Containing more than 6 % vol., but not more than 9 % vol.per l$1.7317
2105.00.39–Containing more than 9 % vol., but not more than 14 % vol.per l$2.1647
2105.00.49–Containing more than 23 % vol.per l al$39.426
21.06Food preparations not elsewhere specified or included:  
 –Containing alcohol, which if manufactured in New Zealand, would be classified within Excise item number 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, or 99.06.60G:  
2106.90.92– –Containing more than 1.15 % vol., but not more than 2.5 % vol.per l32.465¢
2106.90.93– –Containing more than 2.5 % vol., but not more than 6 % vol.per l al$21.647
2106.90.94– –Containing more than 6 % vol., but not more than 9 % vol.per l$1.7317
2106.90.95– –Containing more than 9 % vol., but not more than 14 % vol.per l$2.1647
2106.90.99– –Containing more than 23 % vol.per l al$39.426
22.03Beer made from malt which, if manufactured in New Zealand, would be classified within Excise item number 99.10.25F or 99.10.50G:  
2203.00.12–Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
2203.00.22, 2203.00.31, or 2203.00.39–Containing more than 2.5% vol.per l al$21.647
22.04Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if manufactured in New Zealand, would be classified within Excise item number 99.20.20L:  
2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18–Otherper l$2.1647
22.05Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if manufactured in New Zealand, would be classified within Excise item number 99.25.20B:  
2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38–Otherper l$2.1647
22.06Other fermented beverages (for example, cider, perry, mead) which, if manufactured in New Zealand, would be classified within Excise item number 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, or 99.30.62A:  
 –Fruit and vegetable wine:  
2206.00.08– –Containing not more than 14% vol.per l$2.1647
2206.00.28– –Otherper l al$39.426
 –Other:  
2206.00.37– –Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
2206.00.47– –Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
2206.00.57– –Containing more than 6% vol., but not more than 9% vol.per l$1.7317
2206.00.68– –Containing more than 9% vol., but not more than 14% vol.per l$2.1647
2206.00.89– –Containing more than 23% vol.per l al$39.426
22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if manufactured in New Zealand, would be classified within Excise item number 99.35.10L, 99.35.20H, 99.35.30E, 99.35.40B, 99.35.45C, 99.35.50K or 99.75.22F:  
 –Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:  
 – –Rectified spirits of wine:  
2207.10.19– – –Other:  
 – – – –Otherper l al$39.426
 – –Other kinds:  
2207.10.29– – –Other:  
 – – – –Otherper l al$39.426
 –Ethyl alcohol and other spirits, denatured, of any strength:  
 – –Other kinds:  
2207.20.39– – –Other:per l al$39.426
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages:  
 –Spirits and spirituous beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, or 99.45.90D:  
 – –Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:  
2208.20.04 or 2208.20.08– – –Brandyper l al$39.426
2208.30.04 or 2208.30.08– – –Whiskyper l al$39.426
2208.40.04 or 2208.40.08– – –Rum and tafiaper l al$39.426
2208.50.04 or 2208.50.08– – –Gin and Genevaper l al$39.426
2208.60.19 or 2208.60.29– – –Vodkaper l al$39.426
2208.20.19 or 2208.90.48– – –Otherper l al$39.426
 – –Other:  
2208.90.56– – –Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
2208.90.60– – –Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
2208.90.67– – –Containing more than 6% vol., but not more than 9% vol.per l$1.7317
2208.90.79– – –Containing more than 9% vol., but not more than 14% vol.per l$2.1647
2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, or 2208.90.99– – –Containing more than 23% vol.per l al$39.426
 –Liqueurs, cordials and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.14B, 99.50.35E, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, or 99.50.85A:  
 – –Liqueurs and cordials:  
2208.70.30– – –Containing more than 1.15% vol., but not more than 2.5% vol.per l32.465¢
2208.70.40– – –Containing more than 2.5% vol., but not more than 6% vol.per l al$21.647
2208.70.50– – –Containing more than 6% vol., but not more than 9% vol.per l$1.7317
2208.70.60– – –Containing more than 9% vol., but not more than 14% vol.per l$2.1647
2208.70.80– – –Containing more than 23% vol.per l al$39.426
 – –Bitters:  
2208.90.08– – –Containing more than 23% vol.per l al$39.426

Schedule 3
Amendments Schedule 1 of Tariff Act 1988

s 7

1
The Standard Tariff

NumberStatistical KeyGoods Rates of Duty
CodeUnit Normal Tariff1Preferential Tariff
   Chapter 21   
   Miscellaneous edible preparations   
21.05        
2105.00  Ice cream and other edible ice, whether or not containing cocoa:   
2105.00.42  –Containing alcohol:   
 00Dl al– –Containing more than 14 % vol., but not more than 23% vol.per l al7CA Free LDC 5.5
21.06  Food preparations not elsewhere specified or included:   
2106.90  –Other:   
   – –Edible ice mixtures containing alcohol:   
2106.90.9800Ll al– – –Containing more than 14 % vol., but not more than 23% vol.per l al7CA Free LDC 5.5
2106.90.9900Gl al– – –Otherper l al7CA Free LDC 5.5
   Chapter 22   
   Beverages, spirits and vinegar   
22.04  Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09:   
   –Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:   
2204.21  – –In containers holding 2 litres or less:   
   – – –Other:   
2204.21.13  – – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l al7CA Free LDC 5.5
   . . . . .Sherry:   
 01Bl al. . . . . .In containers of a capacity of not more than 750 ml   
 09Hl al. . . . . .In other containers   
   . . . . .Port:   
 11Kl al. . . . . .In containers of a capacity of not more than 750 ml   
 19El al. . . . . .In other containers   
   . . . . .Other kinds:   
 21Gl al. . . . . .In containers of a capacity of not more than 750 ml   
 29Bl al. . . . . .In other containers   
2204.29  – –Other:   
   – – –Other:   
2204.29.13  – – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l al7CA Free LDC 5.5
 01Jl al. . . . .Sherry   
 11Fl al. . . . .Port   
 19Al al. . . . .Other kinds   
22.05  Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:   
2205.10  –In containers holding 2 litres or less:   
   – –Vermouth   
   – – –Other:   
2205.10.1200Hl al– – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l alFreeFree
   – –Other:   
   – – –Other:   
2205.10.3300El al– – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l al7CA Free
2205.90  –Other:   
   – –Vermouth:   
   – – –Other:   
2205.90.1200Gl al– – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l alFreeFree
   – –Other:   
   – – –Other:   
2205.90.3300Dl al– – – –Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spiritper l al7CA Free LDC 5.5
22.06        
2206.00  Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:   
   –Fruit wine and vegetable wine:   
   – –Containing more than 14 % vol., but not more than 23 % vol.:   
   – – –Otherper l alFreeFree
   . . . .Kiwifruit wine:   
 01Bl al. . . . .Sparkling   
 09Hl al. . . . .Other   
 19El al. . . .Other   
   –Other:   
   – –Containing more than 14 % vol., but not more than 23 % vol.:   
2206.00.78  – – –Otherper l alFreeFree
 01Al al. . . .Sparkling   
 09Gl al. . . .Other   
22.08  Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:   
2208.70  –Liqueurs and cordials:   
   – –Other:   
2208.70.7100Ll al– – –Containing more than 14 % vol., but not more than 23 % vol.per l al5CA Free LDC 4
2208.90  –Other:   
   – –Bitters:   
   – – –Other:   
2208.90.0600Al al– – – –Containing not more than 23 % vol.:   
   – –Otherper l alFreeFree
   – – –Containing more than 14 % vol., but not more than 23 % vol.:   
2208.90.8800Hl al– – – –Otherper l alFreeFree

Legislative history

6 May 2003Introduction (Bill 49-1), first reading, second reading, committee of the whole House, third reading

  • 1 Unless otherwise indicated, AU, LLDC, Pac, and SG rates in the Preferential Tariff are Free.