Madam Speaker, I beg to move that this Assembly do now adjourn to Tuesday 17 June 2025 at 11.30 a.m. The Deputy Prime Minister rose and seconded. Question put and agreed to.

The House stands adjourned. At 6.50 p.m., the Assembly was, on its rising, adjourned to Tuesday 17 June 2025 at 11.30 a.m. (Appendix I) – First Resolution SCHEDULE Part A Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 2.99.10 --- In liquid form containing sugar K g Sp ecific duty per gram 12 cents per gram of sugar 04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. - Yogurt: 0403.20.10 --- In liquid form containing sugar Kg Specific duty per gram 12 cents per gram of sugar - Other: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 0403.90.10 --- In liquid form containing sugar Kg Specific duty per gram 12 cents per gram of sugar 7.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. -- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: 1702.11.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar -- Other: 1702.19.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar - Maple sugar and maple syrup: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 1702.20.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: 1702.30.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: 1702.40.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar - Chemically pure fructose: 1702.50.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: 2.60.10 --- Syrup Kg Specific duty per gram 12 cents per gram of sugar - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: 2.90.10 --- Syrup K g Sp ecific duty per gram 12 cents per gram of sugar 20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 9.11.00 -- Frozen L Sp ecific duty per gram 12 cents per gram of sugar 9.12.00 -- Not frozen, of a Brix value not exceeding 20 L Sp ecific duty per gram 12 cents per gram of sugar 9.19.00 -- Other L Sp ecific duty per gram 12 cents per gram of sugar - Grapefruit (including pomelo) juice: 9.21.00 -- Of a Brix value not exceeding 20 L Sp ecific duty per gram 12 cents per gram of sugar 9.29.00 -- Other L Sp ecific duty per gram 12 cents per gram of sugar - Juice of any other single citrus fruit: 9.31.00 -- Of a Brix value not exceeding 20 L Sp ecific duty per gram 12 cents per gram of sugar 9.39.00 -- Other L Sp ecific duty per gram 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty - Pineapple juice: 9.41.00 -- Of a Brix value not exceeding 20 L Sp ecific duty per gram 12 cents per gram of sugar 9.49.00 -- Other L Sp ecific duty per gram 12 cents per gram of sugar 9.50.00 - Tomato juice L Sp ecific duty per gram 12 cents per gram of sugar - Grape juice (including grape must): 9.61.90 --- Other L Sp ecific duty per gram 12 cents per gram of sugar 9.69.90 --- Other L Sp ecific duty per gram 12 cents per gram of sugar - Apple juice: 9.71.00 -- Of a Brix value not exceeding 20 L Sp ecific duty per gram 12 cents per gram of sugar 9.79.00 -- Other L Sp ecific duty 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty per gram - Juice of any other single fruit, nut or vegetable: 9.81.00 -- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice L Sp ecific duty per gram 12 cents per gram of sugar 9.89.00 -- Other L Sp ecific duty per gram 12 cents per gram of sugar 9.90.00 - Mixtures of juices L Sp ecific duty per gram 12 cents per gram of sugar 1.06 Food preparations not elsewhere specified or included. 6.90.60 --- Syrup K g Sp ecific duty per gram 12 cents per gram of sugar 6.90.70 --- Concentrate for dilution into ready to drink beverages K g Sp ecific duty per gram 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. --- Aerated waters: 2.10.11 ---- In plastic bottles L Sp ecific duty per gram / per unit 12 cents per gram of sugar plus Rs 2 per unit 2.10.12 ---- In plant-based bottles L Sp ecific duty per gram 12 cents per gram of sugar 2.10.13 ---- In can L Sp ecific duty per gram / per unit 12 cents per gram of sugar plus Rs 2 per can 2.10.19 ---- Other L Sp ecific duty per gram 12 cents per gram of sugar --- Other: 2.10.91 ---- Fruit drinks L Sp ecific duty per gram 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.10.99 ---- Other L Sp ecific duty per gram 12 cents per gram of sugar -- Non-alcoholic beer: 2.91.10 --- In can L Sp ecific duty per gram / per unit 12 cents per gram of sugar plus Rs 2 per can 2.91.90 --- Other L Sp ecific duty per gram 12 cents per gram of sugar 2.99.10 --- Soya milk L Sp ecific duty per gram 12 cents per gram of sugar 2.99.20 --- Aloe vera drinks L Sp ecific duty per gram 12 cents per gram of sugar 2.99.30 --- Beverages of milk obtained from nuts of Headings 08.01 and 08.02 L Sp ecific duty per gram 12 cents per gram of sugar 2.99.40 --- Oat milk L Sp ecific duty per gram 12 cents per gram of sugar 2.99.50 --- Rice milk L Sp ecific duty per gram 12 cents per gram of sugar Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.99.60 --- Other plant-based milk beverages L Sp ecific duty per gram 12 cents per gram of sugar 2.99.70 --- Other beverages of milk, tea, coffee, cocoa and chocolate L Sp ecific duty per gram 12 cents per gram of sugar 2.99.90 --- Other L Sp ecific duty per gram 12 cents per gram of sugar 2.03 Beer made from malt: --- Of an alcoholic strength not exceeding 9 degrees: 3.00.11 ---- In can L Sp ecific duty per litre/per unit Rs 58.10 per litre plus Rs 2 per can 3.00.19 ---- Other L Sp ecific duty per litre Rs 58.10 per litre --- Other: 3.00.91 ---- In can L Sp ecific duty per litre/per Rs 80.65 per litre plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty unit 3.00.99 ---- Other L Sp ecific duty per litre Rs 80.65 per litre 2.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. - Sparkling wine: 4.10.10 --- Champagne L Sp ecific duty per litre Rs 1,352.80 per litre --- Other: 4.10.91 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 204.60 per litre plus Rs 2 per can 4.10.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 204.60 per litre Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.10.93 ---- Of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 284.10 per litre plus Rs 2 per can 4.10.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre --- Fortified wine: 2204.2 1.11 ---- Obtained by mixing spirits of cane or cane products, in can L Sp ecific duty per litre/per unit Rs 337.45 per litre plus Rs 2 per can 2204.2 1.12 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 337.45 per litre 2204.2 1.13 ---- Other, in can L Sp ecific duty per litre/per unit Rs 337.45 per litre plus Rs 2 per can 2204.2 1.19 ---- Other L Sp ecific duty per litre Rs 337.45 per litre --- Other: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2204.2 1.91 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 284.10 per litre 2204.2 1.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 204.60 per litre plus Rs 2 per can 2204.2 1.93 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 204.60 per litre 2204.2 1.94 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 284.10 per litre plus Rs 2 per can 2204.2 1.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre 2204.2 2.10 --- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 284.10 per litre --- Other: 2204.2 ---- Of an alcoholic L Sp Rs Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.91 strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can ecific duty per litre/per unit 204.60 per litre plus Rs 2 per can 2204.2 2.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 204.60 per litre 2204.2 2.93 ---- Of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 284.10 per litre plus Rs 2 per can 2204.2 2.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre --- In bulk for bottling purposes: 2204.29.11 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 116.60 per litre 4.29.19 ---- Of an alcoholic strength exceeding 8.5 per cent of L Sp ecific duty Rs 162.15 per litre Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty alcohol by volume and not more than 18 per cent of alcohol by volume per litre --- Fortified wine: 2204.2 9.21 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 337.45 per litre 2204.2 9.29 ---- Other L Sp ecific duty per litre Rs 337.45 per litre 4.29.30 --- Grape must with fermentation prevented or arrested by the addition of alcohol L Sp ecific duty per litre Rs 202.60 per litre --- Other: 2204.2 9.91 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 284.10 per litre 2204.2 9.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 204.60 per litre plus Rs 2 per can 2204.2 9.93 ---- Other, of an alcoholic strength of not less than 1.2 per L Sp ecific duty Rs 204.60 per litre Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume per litre 2204.2 9.94 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 284.10 per litre plus Rs 2 per can 2204.2 9.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre 2.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 5.10.91 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 204.60 per litre plus Rs 2 per can 5.10.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 204.60 per litre 5.10.93 ---- Of an alcoholic strength exceeding 8.5 per cent of L Sp ecific duty Rs 284.10 per litre Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty alcohol by volume and not more than 18 per cent of alcohol by volume, in can per litre/per unit plus Rs 2 per can 5.10.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre --- In bulk for bottling purposes: 5.90.11 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 116.60 per litre 5.90.19 ---- Of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 162.15 per litre --- Other: 5.90.91 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 204.60 per litre plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 5.90.92 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 204.60 per litre 5.90.93 ---- Of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 284.10 per litre plus Rs 2 per can 5.90.99 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 284.10 per litre 2.06 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere specified or included: --- Fruit wine: 6.00.11 ---- Of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol L Sp ecific duty per litre/per unit Rs 34.10 per litre plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty by volume, in can 6.00.12 ---- Other, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 34.10 per litre 6.00.13 ---- Of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 47.05 per litre plus Rs 2 per can 6.00.19 ---- Other, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 47.05 per litre --- Fortified fruit wine: 2206.0 0.21 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 100.80 per litre 2206.0 0.29 ---- Other L Sp ecific duty per litre Rs 100.80 per litre --- Shandy: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.31 ---- In can L Sp ecific duty per litre/per unit Rs 47.05 per litre plus Rs 2 per can 6.00.39 ---- Other L Sp ecific duty per litre Rs 47.05 per litre --- Beer: 6.00.41 ---- Of an alcoholic strength not exceeding 9 degrees, in can L Sp ecific duty per litre/per unit Rs 58.10 per litre plus Rs 2 per can 6.00.42 ---- Other, of an alcoholic strength not exceeding 9 degrees L Sp ecific duty per litre Rs 58.10 per litre 6.00.43 ---- Of an alcoholic strength exceeding 9 degrees, in can L Sp ecific duty per litre/per unit Rs 80.65 per litre plus Rs 2 per can 6.00.49 ---- Other L Sp ecific duty per litre Rs 80.65 per litre --- Cider, perry and mead: 6.00.51 ---- In can L Sp ecific duty per litre/per Rs 64 per litre plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty unit 6.00.59 ---- Other L Sp ecific duty per litre Rs 64 per litre --- Made wine and fortified made wine: 6.00.61 ---- Made wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 72.60 per litre plus Rs 2 per can 6.00.62 ---- Other made wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 72.60 per litre 6.00.63 ---- Made wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 100.80 per litre plus Rs 2 per can 6.00.64 ---- Other made wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 100.80 per litre ---- Fortified made wine L Sp Rs Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.65 ecific duty per litre 156.70 per litre 6.00.66 ---- Fortified made wine obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 156.70 per litre --- Island wine and fortified Island wine: 6.00.71 ---- Island wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 34.10 per litre plus Rs 2 per can 6.00.72 ---- Other Island wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 34.10 per litre 6.00.73 ---- Island wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 47.05 per litre plus Rs 2 per can 6.00.74 ---- Other Island wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 47.05 per litre ---- Fortified Island wine L Sp Rs Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.75 ecific duty per litre 100.80 per litre 6.00.76 ---- Fortified island wine obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 100.80 per litre --- Admixed wine and fortified admixed wine: 6.00.81 ---- Admixed wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 88 per litre plus Rs 2 per can 6.00.82 ---- Other admixed wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 88 per litre 6.00.83 ---- Admixed wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 122.60 per litre plus Rs 2 per can 6.00.84 ---- Other admixed wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 122.60 per litre ---- Fortified admixed L Sp Rs Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.85 Wine ecific duty per litre 183.90 per litre 6.00.86 ---- Fortified admixed wine obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 183.90 per litre 6.00.91 ---- Wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 146.30 per litre plus Rs 2 per can 6.00.92 ---- Other wine, of an alcoholic strength of not less than 1.2 per cent of alcohol by volume and not more than 8.5 per cent of alcohol by volume L Sp ecific duty per litre Rs 146.30 per litre 6.00.93 ---- Wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume, in can L Sp ecific duty per litre/per unit Rs 202.60 per litre plus Rs 2 per can 6.00.94 ---- Other wine, of an alcoholic strength exceeding 8.5 per cent of alcohol by volume and not more than 18 per cent of alcohol by volume L Sp ecific duty per litre Rs 202.60 per litre 6.00.95 ---- Other, in can L Sp ecific duty per litre/per unit Rs 202.60 per litre plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.99 ---- Other L Sp ecific duty per litre Rs 202.60 per litre 2.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. --- Cognac: 8.20.11 ---- In bulk for bottling purposes L Sp ecific duty per litre Rs 1,538.65 per litre absolute alcohol 8.20.19 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol --- Brandy: 8.20.21 ---- In bulk for bottling purposes L Sp ecific duty per litre Rs 1,538.65 per litre absolute alcohol 2208.20.22 ---- Blended Brandy obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 8.20.29 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 8.20.90 --- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol - Whiskies: 8.30.10 --- In bulk for bottling purposes L Sp ecific duty per litre Rs 1,538.65 per litre absolute alcohol 8.30.90 --- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol - Rum and other spirits obtained by distilling fermented sugar-cane products: 8.40.10 --- Agricultural rum L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 8.40.20 --- Island recipe rum L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 2208.40.30 --- Spirits obtained by redistilling alcohol obtained from molasses, sugar cane or its derivatives and by flavouring, sweetening, or further treating the redistilled alcohol L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.40.40 --- Spirits obtained by compounding or flavouring alcohol obtained from molasses, sugar cane or its derivatives L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 8.40.90 --- Other L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol - Gin and Geneva: --- Distilled gin: 2208.50.11 ---- Distilled gin obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 2208.50.19 ---- Other L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol --- London gin: 2208.50.21 ---- London gin obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 2208.50.29 ---- Other L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol --- Other: ---- Obtained by mixing L Sp Rs Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.50.91 spirits of cane or cane products ecific duty per litre 2,459.70 per litre absolute alcohol 2208.50.99 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol - Vodka: 8.60.10 --- Vodka produced from alcohol obtained by treating fermented mash of cereals or potato L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 2208.60.20 --- Vodka produced from alcohol obtained from spirits of cane or cane products L Sp ecific duty per litre Rs 796.50 per litre absolute alcohol 2208.60.30 --- Vodka obtained by mixing vodka of HS 2208.60.10 or 2208.60.90 with spirits of cane or cane products L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 2208.60.90 --- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol ---Liqueurs and cordials obtained by mixing spirits of cane or cane products: 2208.70.11 ---- In can L Sp ecific duty per litre/per unit Rs 541.20 per litre absolute alcohol plus Rs 2 per can Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.70.19 ---- Other L Sp ecific duty per litre Rs 541.20 per litre absolute alcohol 2208.70.90 --- Other L Sp ecific duty per litre Rs 541.20 per litre absolute alcohol --- Eau de vie: 8.90.11 ---- In bulk for bottling purposes L Sp ecific duty per litre Rs 1,538.65 per litre absolute alcohol 2208.90.12 ---- Eau de vie obtained from spirits of cane or cane products L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 8.90.19 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol --- Spirit cooler: 8.90.21 ---- In can L Sp ecific duty per litre/per unit Rs 75.75 per litre plus Rs 2 per can 2208.90.22 ---- Spirit cooler obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 75.75 per litre 2208.90.23 ---- Spirit cooler obtained by mixing spirits of cane or cane products, in can L Sp ecific duty Rs 75.75 per litre plus Rs 2 Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty per litre/per unit per can 8.90.29 ---- Other L Sp ecific duty per litre Rs 75.75 per litre --- Tequilla: 8.90.31 ---- In bulk for bottling purposes L Sp ecific duty per litre Rs 1,538.65 per litre absolute alcohol 8.90.39 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol --- Admixed spirits: 2208.9 0.61 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre At the rate applicable to the spirits calculated in proportion to the volume of spirits used in the production 2208.9 0.69 ---- Other L Sp ecific duty per litre At the rate applicable to the spirits calculated in proportion to the Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty volume of spirits used in the production --- Other: 2208.9 0.91 ---- Obtained by mixing spirits of cane or cane products L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 2208.9 0.92 ---- Obtained by mixing spirits of cane or cane products, in can L Sp ecific duty per litre/per unit Rs 2,459.70 per litre absolute alcohol plus Rs 2 per can 2208.9 0.93 ---- Other, in can L Sp ecific duty per litre/ per unit Rs 2,459.70 per litre absolute alcohol plus Rs 2 per can 2208.9 0.99 ---- Other L Sp ecific duty per litre Rs 2,459.70 per litre absolute alcohol 4.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco: 2.10.10 --- Cigarillos K g Sp ecific duty per Rs 15,101 per thousand units Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty thousand 2.10.90 --- Other K g Sp ecific duty per kg Rs 25,861 per kg 2.20.00 - Cigarettes containing tobacco K g Sp ecific duty per thousand Rs 7,488 per thousand units - Other: 2.90.10 --- Cigarillos K g Sp ecific duty per thousand Rs 15,101 per thousand units 2.90.90 --- Other K g Sp ecific duty per thousand Rs 7,488 per thousand units 7.02 Motor vehicles for the transport of ten or more persons, including the driver. - With only compression- ignition internal combustion piston engine (diesel or semi-diesel): Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty --- New buses operating under a road service licence and used for the transport of the general public: 2.10.21 ---- Semi-low floor buses of a height of not more than 350 millimeters from ground level U Ad valorem or value at importation 0% 2.10.29 ---- Other U Ad valorem or value at importation 0% 2.10.30 --- Second-hand buses operating under a road service licence and used for the transport of the general public U Ad valorem or value at importation 0% --- Other: 2.10.91 ---- New U Ad valorem or value at importation 20% 2.10.99 ---- Second-hand U Ad valorem or value at importation 20% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty - With both compression- ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: --- New buses operating under a road service licence and used for the transport of the general public: 8702. 20.11 ---- Semi-low floor buses of a height of not more than 350 millimeters from ground level U Ad valorem or value at importation 0% 8702. 20.19 ---- Other U Ad valorem or value at importation 0% 8702. 20.20 --- Second-hand buses operating under a road service licence and used for the transport of the general public U Ad valorem or value at importation 0% --- Other: 2.20.91 ---- New, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 15% 2.20.92 ---- New, capable of being charged by plugging to external U Ad valorem or 10% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty source of electric power value at importation 2.20.93 ---- Second-hand, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 15% 2.20.94 ---- Second-hand, capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 10% - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: --- New buses operating under a road service licence and used for the transport of the general public: 2.30.11 ---- Semi-low floor buses of a height of not more than 350 millimeters from ground level U Ad valorem or value at importation 0% 2.30.19 ---- Other U Ad valorem or value at importation 0% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.30.20 --- Second-hand buses operating under a road service licence and used for the transport of the general public U Ad valorem or value at importation 0% --- Other: 2.30.91 ---- New, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 15% 2.30.92 ---- New, capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 10% 2.30.93 ---- Second-hand, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 15% 2.30.94 ---- Second-hand, capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 10% - With only electric motor for propulsion: --- New buses operating under a road service licence and used for the transport of the general Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty public: 2.40.11 ---- Semi-low floor buses of a height of not more than 350 millimeters from ground level U Ad valorem or value at importation 0% 2.40.19 ---- Other U Ad valorem or value at importation 0% 2.40.20 --- Second-hand buses operating under a road service licence and used for the transport of the general public U Ad valorem or value at importation 0% --- Other: 2.40.91 ---- New, of a power rating not exceeding 180 kW U Ad valorem or value at importation 5% 2.40.92 ---- New, of a power rating exceeding 180 kW U Ad valorem or value at importation 5% 2.40.93 ---- Second-hand, of a power rating not exceeding 180 kW U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2.40.99 ---- Second-hand, of a power rating exceeding 180 kW U Ad valorem or value at importation 5% - Other: --- New buses operating under a road service licence and used for the transport of the general public: 2.90.21 ---- Semi-low floor buses of a height of not more than 350 millimeters from ground level U Ad valorem or value at importation 0% 2.90.29 ---- Other U Ad valorem or value at importation 0% 2.90.30 --- Second-hand buses operating under a road service licence and used for the transport of the general public U Ad valorem or value at importation 0% --- Other: 2.90.91 ---- New U Ad valorem or value at 20% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 2.90.99 ---- Second-hand U Ad valorem or value at importation 20% 7.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion reciprocating piston engine: -- Of a cylinder capacity not exceeding 1,000 cc: --- New: 3.21.15 ---- Of a cylinder capacity exceeding 550 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to U Ad valorem or value at importation 25% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty external source of electric power 3.21.19 ---- Other U Ad valorem or value at importation 45% --- Second-hand: 3.21.95 ---- Of a cylinder capacity exceeding 550 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 25% 3.21.99 ---- Other U Ad valorem or value at importation 45% -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: --- New: 3.22.13 ---- Of a cylinder capacity not exceeding 1,250 cc U Ad valorem or 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty value at importation 3.22.14 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 35% 3.22.19 ---- Other U Ad valorem or value at importation 55% --- Second-hand: 3.22.93 ---- Of a cylinder capacity not exceeding 1,250 cc U Ad valorem or value at importation 55% 3.22.94 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 35% 3.22.99 ---- Other U Ad valorem or value at 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: --- New: 3.23.13 ---- Of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 55% 3.23.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 3.23.15 ---- Of a cylinder capacity not exceeding cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 35% 3.23.16 ---- Of a cylinder capacity exceeding cc but not exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than U Ad valorem or value at importation 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty those capable of being charged by plugging to external source of electric power 3.23.17 ---- Of a cylinder capacity exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.23.19 ---- Other U Ad valorem or value at importation 100% --- Second-hand: 3.23.93 ---- Of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 55% 3.23.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 3.23.95 ---- Of a cylinder capacity not exceeding cc and equipped with an electric boost system to supplement the power U Ad valorem or value at importation 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power 3.23.96 ---- Of a cylinder capacity exceeding cc but not exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 55% 3.23.97 ---- Of a cylinder capacity exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.23.99 ---- Other U Ad valorem or value at importation 100% -- Of a cylinder capacity exceeding 3,000 cc: --- New: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.24.13 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.24.19 ---- Other U Ad valorem or value at importation 100% --- Second-hand: 3.24.93 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.24.99 ---- Other U Ad valorem or value at importation 100% - Other vehicles, with only compression-ignition internal combustion piston engine (diesel or Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty semi-diesel): -- Of a cylinder capacity not exceeding 1,500 cc: --- New: 3.31.15 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 45% 3.31.16 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,250 cc U Ad valorem or value at importation 55% 3.31.17 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 25% 3.31.18 ---- Of a cylinder capacity exceeding 1,000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than U Ad valorem or value at importation 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty those capable of being charged by plugging to external source of electric power 3.31.19 ---- Other U Ad valorem or value at importation 55% --- Second-hand: 3.31.95 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 45% 3.31.96 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,250 cc U Ad valorem or value at importation 55% 3.31.97 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 25% 3.31.98 ---- Of a cylinder capacity exceeding 1,000 cc and equipped with an electric boost system to U Ad valorem or value at 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power importation 3.31.99 ---- Other U Ad valorem or value at importation 55% -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: --- New: 3.32.13 ---- Of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 55% 3.32.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 3.32.15 ---- Of a cylinder capacity not exceeding 1600 cc and equipped with an electric boost system to U Ad valorem or value at importation 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power 3.32.16 ---- Of a cylinder capacity exceeding 1600 cc but not exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 55% 3.32.17 ---- Of a cylinder capacity exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of U Ad valorem or value at importation 75% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty electric power 3.32.19 ---- Other U Ad valorem or value at importation 100% --- Second-hand: 3.32.93 ---- Of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 55% 3.32.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 3.32.95 ---- Of a cylinder capacity not exceeding 1600 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric U Ad valorem or value at importation 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty power 3.32.96 ---- Of a cylinder capacity exceeding cc but not exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 55% 3.32.97 ---- Of a cylinder capacity exceeding 2000 cc and equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.32.99 ---- Other U Ad valorem or value at importation 100% -- Of a cylinder capacity exceeding 2,500 cc: --- New: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.33.13 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.33.19 ---- Other U Ad valorem or value at importation 100% --- Second-hand: 3.33.93 ---- Equipped with an electric boost system to supplement the power produced by the combustion engine, other than those capable of being charged by plugging to external source of electric power U Ad valorem or value at importation 75% 3.33.99 ---- Other U Ad valorem or value at importation 100% - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty for propulsion, other than those capable of being charged by plugging to external source of electric power: --- New: 3.40.12 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 25% 3.40.13 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 35% 3.40.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 3.40.15 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 75% 3.40.16 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 75% --- Second-hand: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.40.92 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 25% 3.40.93 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 35% 3.40.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 3.40.95 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 75% 3.40.96 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 75% - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty --- New: 3.50.12 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 25% 3.50.13 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 35% 3.50.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 3.50.15 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 75% 3.50.16 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 75% --- Second-hand: 3.50.92 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 25% 3.50.93 ---- Of a cylinder capacity exceeding 1,000 cc but not U Ad valorem or 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty exceeding 1,600 cc value at importation 3.50.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 3.50.95 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 75% 3.50.96 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 75% - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: --- New: 3.60.12 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 15% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.60.13 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 25% 3.60.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 35% 3.60.15 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 55% 3.60.16 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 55% --- Second-hand: 3.60.92 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 15% 3.60.93 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 25% 3.60.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 3.60.95 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 55% 3.60.96 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 55% - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: --- New: 3.70.12 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 15% 3.70.13 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 25% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.70.14 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 35% 3.70.15 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at importation 55% 3.70.16 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 55% --- Second-hand: 3.70.92 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad valorem or value at importation 15% 3.70.93 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad valorem or value at importation 25% 3.70.94 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 35% 3.70.95 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad valorem or value at 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 3.70.96 ---- Of a cylinder capacity exceeding 3,000 cc U Ad valorem or value at importation 55% - Other vehicles, with only electric motor for propulsion: --- New: 3.80.11 ---- Of a power rating not exceeding 180kW U Ad valorem or value at importation 15% 3.80.12 ---- Of a power rating exceeding 180kW U Ad valorem or value at importation 25% 3.80.15 ---- Three-wheeled mobility scooter of a power rating exceeding 6 kW U Ad valorem or value at importation 15% --- Second-hand: 3.80.91 ---- Of a power rating not exceeding 180kW U Ad valorem or value at 15% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 3.80.92 ---- Of a power rating exceeding 180kW U Ad valorem or value at importation 25% 3.80.95 ---- Three-wheeled mobility scooter of a power rating exceeding 6 kW U Ad valorem or value at importation 15% - Other: --- New, vehicles with both internal combustion engine and electric motor, with only electric motor for propulsion, capable of being charged by plugging to external source of electric power: 3.90.22 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad Valorem or value at importation 15% 3.90.23 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad Valorem or value at importation 25% ---- Of a cylinder capacity U Ad 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.90.24 exceeding 1,600 cc but not exceeding 2,000 cc Valorem or value at importation 3.90.25 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad Valorem or value at importation 55% 3.90.26 ---- Of a cylinder capacity exceeding 3,000 cc U Ad Valorem or value at importation 55% --- Second-hand, vehicles with both internal combustion engine and electric motor, with only electric motor for propulsion, capable of being charged by plugging to external source of electric power: 3.90.32 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad Valorem or value at importation 15% 3.90.33 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad Valorem or value at importation 25% 3.90.34 ---- Of a cylinder capacity exceeding 1,600 cc but not U Ad Valorem or 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty exceeding 2,000 cc value at importation 3.90.35 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad Valorem or value at importation 55% 3.90.36 ---- Of a cylinder capacity exceeding 3,000 cc U Ad Valorem or value at importation 55% --- New, vehicles with both internal combustion engine and electric motor, with only electric motor for propulsion, other than those capable of being charged by plugging to external source of electric power: 3.90.42 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad Valorem or value at importation 25% 3.90.43 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad Valorem or value at importation 35% 3.90.44 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad Valorem or value at 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 3.90.45 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad Valorem or value at importation 75% 3.90.46 ---- Of a cylinder capacity exceeding 3,000 cc U Ad Valorem or value at importation 75% --- Second-hand, vehicles with both internal combustion engine and electric motor, with only electric motor for propulsion, other than those capable of being charged by plugging to external source of electric power: 3.90.52 ---- Of a cylinder capacity exceeding 550 cc but not exceeding 1,000 cc U Ad Valorem or value at importation 25% 3.90.53 ---- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,600 cc U Ad Valorem or value at importation 35% 3.90.54 ---- Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad Valorem or value at importation 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 3.90.55 ---- Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc U Ad Valorem or value at importation 75% 3.90.56 ---- Of a cylinder capacity exceeding 3,000 cc U Ad Valorem or value at importation 75% 7.04 Motor vehicles for the transport of goods. - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): -- g.v.w. not exceeding 5 tonnes: --- Trucks of the pick-up type with single or double space cabin: 4.21.11 ---- New, with single space cabin U Ad valorem or value at importation 10% 4.21.12 ---- New, with double space cabin U Ad valorem or 30% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty value at importation 4.21.13 ---- Second-hand, with single space cabin U Ad valorem or value at importation 10% 4.21.14 ---- Second-hand, with double space cabin U Ad valorem or value at importation 30% --- Lorries: 4.21.21 ---- New U Ad valorem or value at importation 10% 4.21.29 ---- Second-hand U Ad valorem or value at importation 10% --- Motor vans, new: 4.21.31 ---- Vans with no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from U Ad valorem or value at importation 10% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty other motor vehicles principally designed for the transport of persons 4.21.32 ---- Other, of a cylinder capacity not exceeding 1,250 cc U Ad valorem or value at importation 55% 4.21.33 ---- Other, of a cylinder capacity exceeding 1,250 cc but not exceeding 1,600 cc U Ad valorem or value at importation 55% 4.21.34 ---- Other, of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 4.21.35 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 100% --- Motor vans, Second- hand: 4.21.41 ---- Vans with no bench or anchor points therefor behind the front seats designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed U Ad valorem or value at importation 10% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty for the transport of persons 4.21.42 ---- Other, of a cylinder capacity not exceeding 1,250 cc U Ad valorem or value at importation 55% 4.21.43 ---- Other, of a cylinder capacity exceeding 1,250 cc but not exceeding 1,600 cc U Ad valorem or value at importation 55% 4.21.44 ---- Other, of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 4.21.45 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 100% --- Chassis, fitted with engine and cabin only: 4.21.51 ---- For motor vehicles of HS Codes 8704.21.11, 8704.21.21 and 8704.21.31 U Ad valorem or value at importation 10% 4.21.52 ---- For motor vehicles of HS Codes 8704.21.32 and 8704.21.33 U Ad valorem or value at importation 55% ---- For motor vehicles of U Ad 10% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.21.53 HS Codes 8704.21.13, 8704.21.29 and 8704.21.41 valorem or value at importation 4.21.54 ---- For motor vehicles of HS Codes 8704.21.42 and 8704.21.43 U Ad valorem or value at importation 55% 4.21.55 ---- For motor vehicles of H. S. Code 8704.21.12 U Ad valorem or value at importation 30% 4.21.56 ---- For motor vehicles of HS Code 8704.21.34 U Ad valorem or value at importation 75% 4.21.57 ---- For motor vehicles of H. S. Code 8704.21.14 U Ad valorem or value at importation 30% 4.21.58 ---- For motor vehicles of HS Code 8704.21.44 U Ad valorem or value at importation 75% 4.21.59 ---- For motor vehicles of HS Codes 8704.21.35 and 8704.21.45 U Ad valorem or value at importation 100% -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty --- Chassis, fitted with engine and cabin only: 4.22.11 ---- For motor vehicles of H.S. Code 8704.22.91 U Ad valorem or value at importation 10% 4.22.19 ---- For motor vehicles of H.S. Code 8704.22.99 U Ad valorem or value at importation 10% --- Other: 4.22.91 ---- New U Ad valorem or value at importation 10% 4.22.99 ---- Second-hand U Ad valorem or value at importation 10% -- g.v.w. exceeding 20 tonnes: --- Chassis, fitted with engine and cabin only: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.23.11 ---- For motor vehicles of H.S. Code 8704.23.91 U Ad valorem or value at importation 10% 4.23.19 ---- For motor vehicles of H.S. Code 8704.23.99 U Ad valorem or value at importation 10% --- Other: 4.23.91 ---- New U Ad valorem or value at importation 10% 4.23.99 ---- Second-hand U Ad valorem or value at importation 10% - Other, with spark- ignition internal combustion piston engine: -- g.v.w. not exceeding 5 tonnes: --- Trucks of the pick-up type with single or double space cabin: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.31.11 ---- New, with single space cabin U Ad valorem or value at importation 10% 4.31.12 ---- New, with double space cabin U Ad valorem or value at importation 30% 4.31.13 ---- Second-hand, with single space cabin U Ad valorem or value at importation 10% 4.31.14 ---- Second-hand, with double space cabin U Ad valorem or value at importation 30% --- Lorries: 4.31.21 ---- New U Ad valorem or value at importation 10% 4.31.29 ---- Second-hand U Ad valorem or value at importation 10% --- Motor vans, new: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.31.31 ---- Vans with no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons U Ad valorem or value at importation 10% 4.31.32 ---- Other, of a cylinder capacity not exceeding 1,250 cc U Ad valorem or value at importation 55% 4.31.33 ---- Other, of a cylinder capacity exceeding 1,250 cc but not exceeding 1,600 cc U Ad valorem or value at importation 55% 4.31.34 ---- Other, of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 4.31.35 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 100% --- Motor vans, Second- hand: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.31.41 ---- Vans with no bench or anchor points therefor behind the front seats designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons U Ad valorem or value at importation 10% 4.31.42 ---- Other, of a cylinder capacity not exceeding 1,250 cc U Ad valorem or value at importation 55% 4.31.43 ---- Other, of a cylinder capacity exceeding 1,250 cc but not exceeding 1,600 cc U Ad valorem or value at importation 55% 4.31.44 ---- Other, of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 75% 4.31.45 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 100% - Other, with only spark- ignition internal combustion piston engine: -- g.v.w. not exceeding 5 Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty tonnes: --- Chassis, fitted with engine and cabin only: 4.31.51 ---- For motor vehicles of HS Codes 8704.31.11, 8704.31.21 and 8704.31.31 U Ad valorem or value at importation 10% 4.31.52 ---- For motor vehicles of HS Codes 8704.31.32 and 8704.31.33 U Ad valorem or value at importation 55% 4.31.53 ---- For motor vehicles of HS Codes 8704.31.13, 8704.31.29 and 8704.31.41 U Ad valorem or value at importation 10% 4.31.54 ---- For motor vehicles of HS Codes 8704.31.42 and 8704.31.43 U Ad valorem or value at importation 55% 4.31.55 ---- For motor vehicles of H. S. Code 8704.31.12 U Ad valorem or value at importation 30% 4.31.56 ---- For motor vehicles of H. S. Code 8704.31.14 U Ad valorem or value at importation 30% ---- For motor vehicles of U Ad 75% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.31.57 HS Code 8704.31.34 valorem or value at importation 4.31.58 ---- For motor vehicles of HS Code 8704.31.44 U Ad valorem or value at importation 75% 4.31.59 ---- For motor vehicles of HS Codes 8704.31.35 and 8704.31.45 U Ad valorem or value at importation 100% -- g.v.w. exceeding 5 tonnes: --- Chassis, fitted with engine and cabin only: 4.32.11 ---- For motor vehicles of HS Code 8704.32.91 U Ad valorem or value at importation 10% 4.32.19 ---- For motor vehicles of HS Code 8704.32.99 U Ad valorem or value at importation 10% --- Other: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.32.91 ---- New U Ad valorem or value at importation 10% 4.32.99 ---- Second-hand U Ad valorem or value at importation 10% - Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: -- g.v.w. not exceeding 5 tonnes: --- Trucks of the pick-up type with single or double space cabin: 4.41.11 ---- New, with single space cabin U Ad valorem or value at importation 5% 4.41.12 ---- New, with double space cabin U Ad valorem or value at importation 20% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.41.13 ---- Second-hand, with single space cabin U Ad valorem or value at importation 5% 4.41.14 ---- Second-hand, with double space cabin U Ad valorem or value at importation 20% --- Lorries: 4.41.21 ---- New U Ad valorem or value at importation 5% 4.41.22 ---- Second-hand U Ad valorem or value at importation 5% --- Motor vans, new: 4.41.31 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty persons 4.41.32 ---- Other, of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 35% 4.41.33 ---- Other, of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 4.41.34 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 75% --- Motor vans, second- hand: 4.41.41 ---- With no bench or anchor points therefor behind the front seats designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons U Ad valorem or value at importation 5% 4.41.42 ---- Other, of a cylinder capacity not exceeding 1,600 cc U Ad valorem or value at importation 35% ---- Other, of a cylinder U Ad 55% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.41.43 capacity exceeding 1,600 cc but not exceeding 2,000 cc valorem or value at importation 4.41.44 ---- Other, of a cylinder capacity exceeding 2,000 cc U Ad valorem or value at importation 75% --- Chassis, fitted with engine and cabin only: 4.41.51 ---- For motor vehicles of HS Codes 8704.41.11, 8704.41.21 and 8704.41.31 U Ad valorem or value at importation 5% 4.41.52 ---- For motor vehicles of HS Code 8704.41.12 U Ad valorem or value at importation 20% 4.41.53 ---- For motor vehicles of HS Codes 8704.41.13, 8704.41.22 and 8704.41.41 U Ad valorem or value at importation 5% 4.41.54 ---- For motor vehicles of HS Code 8704.41.14 U Ad valorem or value at importation 20% 4.41.55 ---- For motor vehicles of HS Code 8704.41.32 U Ad valorem or value at 35% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation 4.41.56 ---- For motor vehicles of HS Code 8704.41.33 U Ad valorem or value at importation 55% 4.41.57 ---- For motor vehicles of HS Code 8704.41.42 U Ad valorem or value at importation 35% 4.41.58 ---- For motor vehicles of HS Code 8704.41.43 U Ad valorem or value at importation 55% 4.41.59 ---- For motor vehicles of HS Codes 8704.41.34 and 8704.41.44 U Ad valorem or value at importation 75% -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: 4.42.10 --- Chassis for lorries fitted with engine and cabin only U Ad valorem or value at importation 5% 4.42.20 --- New motor vehicles U Ad valorem or value at importation 5% --- Second-hand motor U Ad 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.42.30 vehicles valorem or value at importation -- g.v.w. exceeding 20 tonnes: 4.43.10 --- Chassis for lorries fitted with engine and cabin only U Ad valorem or value at importation 5% 4.43.20 --- New motor vehicles U Ad valorem or value at importation 5% 4.43.30 --- Second-hand motor vehicles U Ad valorem or value at importation 5% - Other, with both spark- ignition internal combustion piston engine and electric motor as motors for propulsion: -- g.v.w. not exceeding 5 tonnes: --- Trucks of the pick-up type with single or double space Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty cabin: 4.51.11 ---- New, with single space cabin U Ad valorem or value at importation 5% 4.51.12 ---- New, with double space cabin U Ad valorem or value at importation 20% 4.51.13 ---- Second-hand, with single space cabin U Ad valorem or value at importation 5% 4.51.14 ---- Second-hand, with double space cabin U Ad valorem or value at importation 20% --- Lorries: 4.51.21 ---- New U Ad valorem or value at importation 5% 4.51.22 ---- Second-hand U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty --- Motor vans, new: 4.51.31 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons U Ad valorem or value at importation 5% 4.51.32 ---- Other, of an engine capacity not exceeding 1,600 cc U Ad valorem or value at importation 35% 4.51.33 ---- Other, of an engine capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 4.51.34 ---- Other, of an engine capacity exceeding 2,000 cc U Ad valorem or value at importation 75% --- Motor vans, second- hand: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.51.41 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons U Ad valorem or value at importation 5% 4.51.42 ---- Other, of an engine capacity not exceeding 1,600 cc U Ad valorem or value at importation 35% 4.51.43 ---- Other, of an engine capacity exceeding 1,600 cc but not exceeding 2,000 cc U Ad valorem or value at importation 55% 4.51.44 ---- Other, of an engine capacity exceeding 2,000 cc U Ad valorem or value at importation 75% --- Chassis, fitted with engine and cabin only: 4.51.51 ---- For motor vehicles of HS Codes 8704.51.11, 8704.51.21 and 8704.51.31 U Ad valorem or value at importation 5% ---- For motor vehicles of U Ad 20% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.51.52 H. S. Code 8704.51.12 valorem or value at importation 4.51.53 ---- For motor vehicles of HS Codes 8704.51.13, 8704.51.22 and 8704.51.41 U Ad valorem or value at importation 5% 4.51.54 ---- For motor vehicles of H. S. Code 8704.51.14 U Ad valorem or value at importation 20% 4.51.55 ---- For motor vehicles of HS Code 8704.51.32 U Ad valorem or value at importation 35% 4.51.56 ---- For motor vehicles of HS Code 8704.51.33 U Ad valorem or value at importation 55% 4.51.57 ---- For motor vehicles of HS Code 8704.51.42 U Ad valorem or value at importation 35% 4.51.58 ---- For motor vehicles of HS Code 8704.51.43 U Ad valorem or value at importation 55% 4.51.59 ---- For motor vehicles of HS Codes 8704.51.34 and 8704.51.44 U Ad valorem or value at 75% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty importation -- g.v.w. exceeding 5 tonnes: 4.52.10 --- Chassis for lorries fitted with engine and cabin only U Ad valorem or value at importation 5% 4.52.20 --- New motor vehicles U Ad valorem or value at importation 5% 4.52.30 --- Second-hand motor vehicles U Ad valorem or value at importation 5% - Other with only electric motor for propulsion: --- Trucks of the pick-up type with single or double space cabin: 4.60.11 ---- New, with single space cabin, of a power rating not exceeding 180 kW U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.60.12 ---- New, with single space cabin, of a power rating exceeding 180 kW U Ad valorem or value at importation 5% 4.60.13 ---- New, with double space cabin, of a power rating not exceeding 180 kW U Ad valorem or value at importation 10% 4.60.14 ---- New, with double space cabin, of a power rating exceeding 180 kW U Ad valorem or value at importation 15% 4.60.15 ---- Second-hand, with single space cabin, of a power rating not exceeding 180 Kw U Ad valorem or value at importation 5% 4.60.16 ---- Second-hand, with single space cabin, of a power rating exceeding 180 kW U Ad valorem or value at importation 5% 4.60.17 ---- Second-hand, with double space cabin, of a power rating not exceeding 180 kW U Ad valorem or value at importation 10% 4.60.18 ---- Second-hand, with double space cabin, of a power rating exceeding 180 kW U Ad valorem or value at importation 15% --- Lorries: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.60.21 ---- New U Ad valorem or value at importation 5% 4.60.22 ---- Second-hand U Ad valorem or value at importation 5% --- New vans: 4.60.31 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons, of a power rating not exceeding 180 kW U Ad valorem or value at importation 5% 4.60.32 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty designed for the transport of persons, of a power rating exceeding 180 kW 4.60.33 ---- Other, with a power rating not exceeding 180 kW U Ad valorem or value at importation 15% 4.60.34 ---- Other, with a power rating exceeding 180 kW U Ad valorem or value at importation 25% --- Second-hand vans: 4.60.41 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons, of a power rating not exceeding 180 kW U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.60.42 ---- With no bench or anchor points therefor behind the front seats, designed exclusively for the transport of goods and of such types which are not derived from motor cars nor derived from other motor vehicles principally designed for the transport of persons, of a power rating exceeding 180 kW U Ad valorem or value at importation 5% 4.60.43 ---- Other, with a power rating not exceeding 180 kW U Ad valorem or value at importation 15% 4.60.44 ---- Other, with a power rating exceeding 180 kW U Ad valorem or value at importation 25% --- Chassis, fitted with engine and cabin only: 4.60.71 ---- For vehicles of HS Codes 8704.60.12, 8704.60.16, 8704.60.21, 8704.60.22, 8704.60.32 and 8704.60.42 U Ad valorem or value at importation 5% 4.60.72 ---- For vehicles of HS Codes 8704.60.11, 8704.60.15, 8704.60.31 and 8704.60.41 U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.60.73 ---- For vehicles of HS Codes 8704.60.14 and 8704.60.18 U Ad valorem or value at importation 15% 4.60.74 ---- For vehicles of HS Codes 8704.60.13 and 8704.60.17 U Ad valorem or value at importation 10% 4.60.75 ---- For vehicles of HS Code 8704.60.34 U Ad valorem or value at importation 25% 4.60.76 ---- For vehicles of HS Codes 8704.60.33 and 8704.60.43 U Ad valorem or value at importation 15% 4.60.77 ---- For vehicles of HS Code 8704.60.44 U Ad valorem or value at importation 25% - Other: --- New: 4.90.19 ---- Other U Ad valorem or value at importation 10% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 4.90.90 --- Second-hand U Ad valorem or value at importation 10% 7.06 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05: --- For buses: 6.00.11 ---- Electrically operated U Ad valorem or value at importation 0% 6.00.12 ---- Of subheadings 8702.10.21 and 8702.90.21 U Ad valorem or value at importation 0% 6.00.19 ---- Other U Ad valorem or value at importation 0% --- For Lorries: 6.00.21 ---- Electrically operated U Ad valorem or value at importation 5% Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 6.00.22 ---- With both an internal combustion engine and an electric motor as motors for propulsion U Ad valorem or value at importation 5% 6.00.29 ---- Other U Ad valorem or value at importation 10% 6.00.40 --- For motor vehicles of headings 87.01 and 87.05 U Ad valorem or value at importation 0% --- Other: 6.00.91 ---- Electrically operated U Ad valorem or value at importation 15% 6.00.92 ---- With both an internal combustion engine and an electric motor as motors for propulsion U Ad valorem or value at importation 15% 6.00.99 ---- Other U Ad valorem or value at importation 55% Part B Transitional provision The rates specified in Part I of the First Schedule to the Excise Act in force before 6 June 2025 shall continue to apply to excisable goods being vehicles, falling under their respective H.S. Codes as specified in Part A of the Schedule to this Resolution, provided any such vehicle – (a) has been issued with an import permit before 6 June 2025; (b) has been shipped before 6 June 2025; or (c) has been placed in a bonded warehouse before 6 June 2025; and (d) is cleared from Customs on or before 30 June 2025. (Appendix II) – Second Resolution SCHEDULE (a) Frozen vegetables of headings 07.10 and 20.04. (b) Homogenised food preparations suitable for infants of H.S. Codes 2005.10.00, 2007.10.10, 2007.10.90 and 2104.20.00. (c) Prepared or preserved vegetables of headings 20.02, 20.03 and 20.05 and HS Codes 2001.10.00 and 2001.90.20. (d) Hairdressing services. ______________