Excise Tax Act

Number of Act: 
25
Date of promulgation: 
01 January 2009
Date of commencement: 
01 January 2010
In force: 
Yes
 
CONSOLIDATED TO 8 NOVEMBER 2017

EDITORS' NOTE: The digital versions of legislation accessible through SeyLII are UNOFFICIAL and provided solely in the interests of increasing access to legal information.  Their currency and accuracy cannot be warranted.  Official versions of Seychelles legislation can only be obtained in hard copy from the Attorney-General’s Chambers, Department of Legal Affairs.

 
LEGISLATION OF SEYCHELLES

CHAPTER 264

EXCISE TAX ACT, 2009

[1st January, 2010]

Act 25 of 2009

Act 24 of 2010

SI 106 of 2009

SI 9 of 2011

SI 30 of 2013

SI 68 of 2013

SI 5 of 2014

SI 116 of 2014

SI 2 of 2015

SI 19 of 2016

SI 55 of 2016

SI 24 of 2017

SI 34 of 2017

SI 44 of 2017

 

ARRANGEMENT OF SECTIONS

PART I – PRELIMINARY

  1. Short title and commencement
  2. Interpretation
  3. Fair market value

PART II – IMPOSITION OF EXCISE TAX

  1. Imposition of excise tax
  2. Excise value and quantity
  3. Deemed removal of excisable goods
  4. Temporary importation
  5. Relief for raw materials
  6. Relief for damaged or destroyed goods

PART III – REGISTRATION OF MANUFACTURERS AND APPROVAL OF BONDED WAREHOUSES

  1. Prohibition on unauthorised manufacture of excisable goods
  2. Registration
  3. Cancellation of registration
  4. Approval of bonded warehouse

PART IV- EXCISE TAX PROCEDURES

  1. Excise tax returns
  2. Self-assessment of excise tax
  3. Payment of excise tax by registered manufacturers
  4. Payment of excise tax by importers
  5. Temporary closure of business premises
  6. Customs seal on manufacturing plant
  7. Refunds
  8. Offences

PART V- FINAL PROVISIONS

  1. Regulations and amendment of Schedules

SCHEDULE 1 – Excisable goods and rates of excise tax

SCHEDULE 2 – Exempt goods

____________________

 

PART I - PRELIMINARY PROVISIONS

 

Short title

1.     (1)     This Act may be cited as the Excise Tax Act, 2009.

  1. This Act shall apply to excisable goods imported into, or manufactured in, Seychelles only if —

(a) the goods are imported or manufactured on or after the commencement date;

 

(b) the goods were imported before the commencement date but are entered for use in Seychelles on or after the commencement date; or

 

(c) the goods were manufactured before the commencement date but are removed from taxation control on or after the commencement date.

 

  •  

2.     (1)     In this Act, unless the context requires otherwise —

 

“associate” has the same meaning as in section 3 of the Business Tax Act 2009;

 

“bonded warehouse” means a warehouse of a registered person approved as a bonded warehouse under section 13;

 

“C.I.F. value” has the meaning given under the Customs legislation;

 

“Comptroller” means the Comptroller of Trades Tax Imports appointed under the Customs legislation;

 

“commencement date” means 1 January 2010

 

“customs legislation” means the Trades Tax Act and any successor legislation dealing with customs;

 

“entered” has the meaning given under the Customs legislation;

 

“excisable goods” means the goods specified in column 2 in Schedule 1, other than exempt goods;

 

“excisable value”, in relation to excisable goods, has the meaning determined under section 5;

 

“excise tax” means the excise tax imposed under this Act, and includes any amount required to be brought to account under this Act as excise tax or otherwise deemed under this Act to be excise tax;

 

“exempt goods” means goods specified in Schedule 2;

 

“export” has the meaning given under the Customs legislation;

 

“import” has the meaning given under the Customs legislation;

 

“importer” has the meaning given under the Customs legislation;

 

“manufacture” means to manufacture or produce goods and includes the application of any process in the course of manufacturing or producing the goods;

 

“Minister” means the Minister responsible for finance;

 

“registered manufacturer” means a person to whom a Certificate of Registration has been issued under section 11;

 

“Seychelles” means the Republic of Seychelles as defined in the Constitution;

 

“taxation control” means —

 

(a) the control of imported goods under the Customs legislation; and

 

(b) the control of manufactured goods under this Act;

 

“Trades Tax Act” means the Trades Tax Act 1992;

 

“warehouse” means any place for the manufacture, deposit, keeping, and securing of excisable goods.

 

(2)     The classifications and descriptions of goods specified in Schedule 1 shall be interpreted in accordance with the rules for interpretation set out in the General Rules for the Interpretation of the Customs Tariff based on the Harmonised Commodity Description and Coding System.

 

  • market value

3.     (1)     The fair market value of excisable goods at the time of removal from taxation control shall be the consideration (excluding excise tax) that a manufacturer of the goods could reasonably expect to fetch for the goods in an open market sale, at wholesale, freely transacted between persons who are not associates.

 

(2)     If the fair market value of excisable goods cannot be determined under subsection (1), the fair market value may be determined using any method approved by the Comptroller for calculating an objective approximation of the consideration (excluding excise tax) that a manufacturer of the goods could reasonably expect to obtain for the goods in an open market sale, at wholesale, freely transacted between persons who are not associates.

 

PART II - IMPOSITION OF EXCISE TAX

 

Imposition of excise tax

4.     (1)     Subject to the provisions of this Act, excise tax shall be imposed, at the rates specified in column 4 of Schedule 1, on —

 

(a) excisable goods removed from taxation control by a registered manufacturer; or

 

(b) excisable goods imported into Seychelles.

 

  1. An export of excisable goods shall be subject to a zero rate of excise tax provided the goods have been entered for export under the Customs legislation.

 

  1. The excise tax payable under subsection (1)(a) shall be payable by the registered manufacturer to the Comptroller at the time and in the manner specified in section 15.

 

  1. The excise tax payable under subsection (1)(b) shall be payable by the importer at the time and in the manner specified in section 17.

 

Excisable value and quantity

5.     (1)     If column 3 of Schedule 1 specifies a rate of excise tax payable by reference to the excisable value of excisable goods, the excisable value shall be —

 

(a) if the goods are imported, the sum of —

 

  1. the C.I.F. value of the goods, whether or not trades tax is payable on the goods;

 

  1.      the amount of any trades tax imposed on the goods under the Customs legislation; and

                 

(iii)    the amount of any other tax (other than excise tax), duty, fees, or other charges payable upon the entry of the goods into Seychelles; or

 

(b) if the goods are manufactured in Seychelles, the fair market value of the goods at the time of removal of the goods from taxation control.

  1. If —

 

(a) column 3 of Schedule 1 specifies a rate of excise tax payable by reference to a quantity measured by volume, weight or number;

 

(b) the goods are imported or removed from taxation control in a container intended for sale with, or of a kind usually sold with, the goods in a sale by retail; and

 

(c) the container is marked, labelled, or commonly sold as containing, or commonly reputed to contain, a specific quantity of such goods,

 

the container is deemed to contain not less than that specific quantity for the purpose of determining the excise tax payable in respect of the goods.

 

Deemed removal of excisable goods

6.     (1)     A registered manufacturer who cannot account to the satisfaction of the Comptroller for any quantity of excisable goods manufactured or warehoused by the manufacturer shall be deemed to have removed those goods from taxation control in the month in which the discrepancy arose.

 

(2)     A registered manufacturer shall be required to notify the Comptroller of any discrepancies between the manufacturer’s actual and recorded inventory as soon as the manufacturer becomes aware of the discrepancy.

 

Temporary importation

7.     (1)     The Comptroller may, upon application by an importer, grant permission to the importer for the temporary import of excisable goods without payment of excise tax if –

 

(a) the goods are imported for temporary use or for a temporary purpose only, or the goods are the bona fide property, and are for the exclusive use of a person temporarily in Seychelles;

 

(b) the goods will be exported within three months from the grant of the permission for their temporary import; and

 

(c) the importer deposits with the Comptroller as security an amount equal to the excise tax payable on the goods.

 

  1. Notwithstanding subsection (1), the Comptroller may, if considered appropriate, allow such further period as the Comptroller determines for the export of goods referred to in subsection (1).

 

  1. If goods for which the Comptroller has granted permission under subsection (1) are exported within the time specified in subsection (1)(b), or within a further period allowed under subsection (2), the Comptroller shall refund the security deposit referred to in subsection (1)(c) to the importer.

 

  1. If goods imported in circumstances to which subsection (1) applies are not exported within the period specified in subsection (1)(b), or within such further period allowed under subsection (2), the Comptroller shall bring to account as excise tax the security deposit placed with the Comptroller under subsection (1) (c).

 

Relief for raw materials

8.     (1)     If the Comptroller is satisfied, on the basis of a certificate issued by a registered manufacturer in the prescribed form, that excisable goods, whether imported into, or manufactured in, Seychelles, are intended to be used by the registered manufacturer as raw materials for the manufacture of other excisable goods, the Comptroller may, in respect of such goods, instead of requiring payment of excise tax in full, require that the manufacturer deposit such security as the Comptroller thinks fit.

 

(2)     If the Comptroller is satisfied that goods to which subsection (1) applied were used as raw materials for the manufacture, in Seychelles, of other excisable goods, the Comptroller may apply any security deposit given under subsection (1) against any excise tax that becomes payable on the removal of those other excisable goods from taxation control.

 

(3)     If the Comptroller is satisfied that goods to which subsection (1) applied were applied to a purpose other than as raw materials for the manufacture of other excisable goods, the Comptroller shall apply any security deposit given under subsection (1) as payment of the excise tax liability that would have arisen were it not for the Comptroller's decision under subsection (1).

 

Relief for damaged or destroyed goods

  1.      No excise tax shall be payable by a registered manufacturer in respect of excisable goods —

 

(a) destroyed by fire or other natural cause prior to removal from taxation control; or

 

(b) that have deteriorated or have been damaged in storage in the manufacturer’s warehouse and are securely disposed of in a manner approved by the Comptroller.

 

PART III - REGISTRATION OF MANUFACTURERS

AND APPROVAL OF BONDED WAREHOUSES

 

Prohibition on unauthorised manufacture of excisable goods

  1.   A person shall not manufacture excisable goods in Seychelles unless —

 

(a) the person is registered under this Act for the purpose of manufacturing those goods; and

 

(b) the excisable goods are manufactured in a bonded warehouse.

 

  •  

11.    (1)     A person wishing to carry on the business of manufacturer of excisable goods shall apply to the Comptroller, in the prescribed form and manner, for registration as a manufacturer of excisable goods.

 

  1. The Comptroller shall register a person who has applied for registration under subsection (1) if

 

(a) the Comptroller is satisfied that the person will carry on the business of manufacturing excisable goods and will comply with the obligations imposed under the Act on registered manufacturers; and

 

(b) the applicant has entered into a general bond, to continue in force while the manufacturer remains a registered manufacturer, with security in an amount determined by the Comptroller.

                       

  1. The Comptroller may impose such terms, conditions, or restrictions as the Comptroller considers appropriate in relation to the registration of a person as a registered manufacturer for the purposes of this Act.

 

  1. The Comptroller shall issue each registered manufacturer with a Certificate of Registration in the approved form.

 

  1. Registration shall take effect from the date set out in the manufacturer’s Certificate of Registration.

 

  1. A registered manufacturer shall notify the Comptroller, in writing, of —

 

(a) any change in the name, address, place of business, constitution, or nature of the principal activity or activities carried on by the manufacturer, including a significant change in the nature or quantity of excisable goods manufactured; and

 

(b) any period in which the manufacturer closes operations on a temporary basis.

  

(7)     A notification under subsection (6) shall be given to the Comptroller no later than 21 days after the event requiring notification occurs.

 

Cancellation of registration

12.     (1)     A registered manufacturer who ceases to manufacture excisable goods shall, within seven days of the date of such cessation, notify the Comptroller in writing of that fact, stating —

 

(a) the date on which the manufacturer ceased to manufacture excisable goods;

 

(b)  the date on which the manufacturer expects that no excisable goods will remain in the manufacturer's bonded warehouse; and

 

(c) whether or not the manufacturer intends to recommence manufacturing excisable goods within twelve months from the date provided under paragraph (b).

 

(2)     If the Comptroller receives a notification under subsection (1), the Comptroller shall, by notice in writing, cancel the registration of the manufacturer with effect from the first day on which there are no longer excisable goods in the manufacturer's warehouse unless the Comptroller has reasonable grounds to believe that the manufacturer will recommence manufacturing excisable goods at any time within twelve months from the date provided under subsection (1)(b).

 

(3)     Any obligation or liability under this Act of a registered manufacturer in respect of anything done or omitted to be done by that manufacturer while the manufacturer is a registered manufacturer, including the obligation to pay excise tax and to file excise tax returns, shall not be affected by the cancellation of the manufacturer's registration.

 

(4)     A registered manufacturer who sells a business of manufacturing excisable goods as a going concern shall notify the Comptroller, in writing, of that fact at least three days before the earliest of the dates on which —

 

(a) the sale is completed;

 

(b) the purchaser acquires any legal interest in the assets to be acquired; and

 

(c) the assets of the going concern are transferred.

 

Approval of bonded warehouse

 13.  (1)     A registered manufacturer shall apply to the Comptroller, in the prescribed form and manner, for the approval of a warehouse as a bonded warehouse for the purposes of this Act.

 

(2)     The Comptroller shall approve a registered manufacturer’s warehouse as a bonded warehouse for the purpose of manufacturing and selling excisable goods only if the warehouse meets the standards set out in the regulations.

         

(3)     A registered manufacturer shall manufacture and sell excisable goods only from a warehouse approved under this section as a bonded warehouse.

         

(4)     Excisable goods manufactured in a bonded warehouse shall be subject to taxation control under the Customs legislation as if they were imported goods.

 

(5)     The provisions of the Customs legislation dealing with warehouses shall apply to a warehouse approved as a bonded warehouse under this section.

 

PART IV - EXCISE TAX PROCEDURES

 

Excise tax returns

14.   (1)     A registered manufacturer shall file an excise tax return, in the prescribed form and manner, for each calendar month within 21 days after the end of the month, whether or not any excise tax is due for that month.

Section 14(1) amended by s 2 of Act 24 of 2010 with effect from 27 September 2010.

 

(2)     A registered manufacturer shall keep such records as may be prescribed.

 

Self-assessment of excise tax

15.   (1)     A registered manufacturer that files an excise tax return for a calendar month is treated as having made a self-assessment of the excise tax payable by the person for the month as specified in the return.

 

(2)     The excise tax return filed by a registered manufacturer is treated as a notice of the self-assessment served by the Comptroller on the person on the date that the return was filed.

 

Payment of excise tax by registered manufacturers

16.   (1)     The excise tax payable by a registered manufacturer under section 4(1)(a) for a calendar month shall be payable by the due date for furnishing the manufacturer’s excise tax return for that month.

 

(2)     A registered manufacturer may not remove excisable goods from taxation control if the removal would result in the amount of excise tax payable by the manufacturer but not yet paid (including excise tax that has not been paid because the time allowed for payment under subsection (1) has not expired) exceeding the amount of security given under section 11(2)(a), unless —

 

(a) the Comptroller, on application in writing by the manufacturer, gives permission for the removal;

 

(b) the manufacturer, with the agreement of the Comptroller, increases the amount of the security given with the general bond prior to removal; or

 

(c) in any other case, the manufacturer pays the excise tax payable on the goods before the excisable goods are removed from taxation control.

 

(3)     If a registered manufacturer pays excise tax to the Comptroller under subsection (2)(c), the manufacturer shall include the excise tax in the manufacturer’s excise tax return for the month following the making of the payment, but is entitled to a credit for the amount paid.

 

Payment of excise tax by importers

17.   (1)     The excise tax payable on the import of excisable goods into Seychelles shall be payable by the importer to the Comptroller before the goods are entered for use in Seychelles.

 

(2)     For the purposes of subsection (1) —

 

(a) a passenger who imports baggage for which no entry is required shall be treated as having entered the baggage for use within Seychelles at the time the baggage is delivered to the passenger in Seychelles; or

 

(b) the addressee of goods imported by post for which no entry is required shall be treated as having entered the goods for use within Seychelles at the time the goods are delivered to the addressee.

 

(3)     For the purpose of collecting and enforcing the payment of excise tax on the importation of goods into Seychelles, the Customs legislation shall apply as if the excise tax were customs duty.

 

Temporary closure of business premises

18.   (1)     If a registered manufacturer regularly fails —

 

(a) to file an excise tax return; or

 

(b) to pay excise tax,

 

on or before the due date, the Comptroller may notify the manufacturer, in writing, of the intention to close down part or the whole of the manufacturer’s business unless the manufacturer files the return or pays the excise tax due (plus any interest or additional tax), as the case may be, within a period of seven days of the date of the notice.

 

(2)     If a registered manufacturer fails to comply with a notice under subsection (1), the Comptroller may issue an order to close down part or the whole of the business of that person for a period not exceeding fourteen days.

 

(3)     The Comptroller may, at any time, enter any premises described in an order issued under subsection (2) for the purposes of executing the order and may require a police officer to be present while the order is being executed.

 

(4)     The Comptroller shall affix, in a conspicuous place on the front of the premises of the business or part of the business which has been closed under an order issued under subsection (2), a notice in the following words “CLOSED TEMPORARILY FOR NOT COMPLYING WITH EXCISE TAX OBLIGATIONS".

 

(5)     If the excise tax return is delivered or excise tax due is paid, as the case may be, within the period of closure, the Comptroller shall immediately arrange for the removal of the notice referred to in subsection (4).

 

Customs seal on manufacturing plant

  1. If the Comptroller has reasonable grounds to believe that a registered manufacturer is not complying with this Act, the Comptroller may seal an item of manufacturing plant and the plant may be operated only when the Comptroller removes the seal.

 

  •  

20.    (1)     If a person who has imported excisable goods subsequently exports those goods or puts them on board a ship or aircraft for use as stores and the goods are in compliance with the conditions for payment of a drawback of duties under the Customs legislation, that person is entitled to a refund equal to the excise tax paid on the goods if the person applies for a refund within 4 years after the goods were exported or put on board the ship or aircraft.

 

(2)     An application for a refund of excise tax in circumstances to which subsection (1) applies shall be filed with the Comptroller in the prescribed form and manner.

 

(3)     If the Comptroller is satisfied that a person who has made an application under subsection (1) is entitled to a refund, the Comptroller shall pay the refund in accordance with the Revenue Administration Act.

    

  •  

21.   (1)      A person who contravenes section 10 by manufacturing excisable goods in Seychelles without being registered is guilty of an offence and on conviction is liable for a fine of not less than R100,000 but not more than R1,000,000 or to imprisonment for not more than 12 months, or to both a fine and imprisonment.

 

(2)     A registered manufacturer who —

 

(a) contravenes sections 10 and 13 by manufacturing excisable goods in premises that are not a bonded warehouse;

 

(b) fails to notify the Comptroller as required by section 6(2), 11(6), 12(1), or 12(4);

 

(c) contravenes section 16(2);

 

(d) enters premises the subject of an order under section 18 without the permission of the Comptroller; or

 

(e) operates an item of manufacturing plant the subject of an order under section 19 without the permission of the Comptroller,

 

is guilty of an offence and on conviction is liable for a fine of not less than R250,000 or to imprisonment for not more than 60 months, or to both a fine and imprisonment.

 

PART V – FINAL PROVISIONS

 

Regulations and amendment of Schedules

22.   (1)     The Minister may make regulations —

 

(a)     prescribing any matter required to be prescribed for the purposes of this Act; and

 

(b)     for the proper and efficient administration of this Act.

 

(2)     Without limiting the general effect of subsection (1), regulations made under that subsection may —

 

(a) contain provisions of a saving or transitional nature consequent upon the making of this Act; or

 

(b) prescribe penalties for the contravention of the regulations.

 

  1. If regulations made under this section are of a transitional nature and are made within six months after the commencement date, the regulations may provide that they take effect from the date on which the Act comes into force.

 

  1. The Minister may by regulations amend the Schedules to this Act.

 

___________________________

 

SCHEDULE 1

EXCISABLE GOODS AND RATES OF EXCISE TAX

SI 106 of 2009

SI 30 of 2013

SI 68 of 2013

SI 5 of 2014

SI 116 of 2014

SI 2 of 2015

SI 19 of 2016

SI 55 of 2016

SI 24 of 2017

SI 34 of 2017

SI 44 of 2017

 

 

Column 1

Column 2

Column 3

Column

 4

Column 5

Tariff Item
HS Code

Description of Excisable Goods

 Taxable Base

Excise Tax Rate

Excise Levy

 

22.03

Beer made from malt.

2203.0010

- - - In immediate bottles made of PET or plastics

1

SCR20.98/l

SCR0.7/Bottle

2203.0020

- - - In immediate containers made of other materials

1

SCR20.98/l

Nil

2203.0030

- - - In immediate containers made of metal

1

SCR20.98/l

SCR1/can

 

Stout.

2203.0041

- - - In immediate bottles made of PET or plastics

1

SCR15.15/l

SCR0.7/Bottle

2203.0042

- - - In immediate containers made of other materials

1

SCR15.15/l

Nil

2203.0043

- - - In immediate containers made of metal

1

SCR15.15/l

SCR1/can

 

HS Codes 2203.0010 to 2203.0043 amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

22.04

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

 

- Sparkling wine

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

2204.1001

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/LT

Nil

2204.1002

- - - - In immediate containers made of other materials

per litre

22.27SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 8% but not exceeding 15% vol.

2204.1010

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

2204.1020

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2204.1010 and 2204.1020 amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2204.1021

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

 

 

Column 1

Column 2

Column 3

Column

 4

Column 5

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

2204.1022

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2204.1031

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

 

2204.1032

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

 

- - In containers holding 2l or less

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

2204.2101

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/ LT

Nil

2204.2102

- - - - In immediate containers made of other materials

per litre

22.27SR/ LT

Nil

 

- - - Having an alcoholic strength exceeding 8% but not exceeding 16% vol.

2204.2111

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

2204.2119

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2204.2111 and 2204.2119 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2204.2121

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

2204.2122

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2204.2131

- - - - In immediate bottles made of PET or plastics

per litre

120SR/ LT

Nil

2204.2132

- - - - In immediate containers made of other materials

per litre

120SR/ LT

Nil

 

- - Other

 

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

2204.2901

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/ LT

Nil

2204.2902

- - - - In immediate containers made of other materials

per litre

22.27SR/ LT

Nil

 

- - - Having an alcoholic strength exceeding 8% but not exceeding 16% vol.

2204.2911

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

 

Column 1

Column 2

Column 3

Column

 4

Column 5

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

2204.2919

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2204.2911 and 2204.2919 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2204.2921

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

2204.2922

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2204.2931

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2204.2932

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Other grape must

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

2204.3001

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/LT

Nil

2204.3002

- - - - In immediate containers made of other materials

per litre

22.27SR/LT

Nil

 

- - - Having an alcoholic strength exceeding 8% but not exceeding 16% vol.

2204.3011

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

2204.3019

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2204.3011 and 2204.3019 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2204.3021

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

2204.3022

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

 - - - Having an alcoholic strength by volume exceeding 30% vol

2204.3031

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

 

2204.3032

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

 

 

 

 

22.05

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

 

-  In containers holding 2l or less

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

 

 

 

Column 1

Column 2

Column 3

Column

4

Column 5

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

2205.1001

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/ LT

Nil

2205.1002

- - - - In immediate containers made of other materials

per litre

22.27SR/ LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 8% but not exceeding 16% vol.

2205.1011

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

2205.1019

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2204.3011 and 2204.3019 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2205.1021

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

2205.1022

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2205.1031

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2205.1032

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Other

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

2205.9001

- - - - In immediate bottles made of PET or plastics

per litre

22.27SR/ LT

Nil

2205.9002

- - - - In immediate containers made of other materials

per litre

22.27SR/ LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 8% but not exceeding 16% vol.

2205.9011

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR44/l

SCR0.7/Bottle

2205.9019

- - - - In immediate containers made of other materials

l

SCR44/l

Nil

 

HS Codes 2205.9011 and 2205.9019 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

2205.9021

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

2205.9029

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2205.9031

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2205.9039

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

Column 1

Column 2

Column

 3

Column

 4

Column

5

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

22.06

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

 

 

- - - Having an alcoholic strength by volume not exceeding 8% vol.

 

2206.0010

- - - - In immediate bottles made of PET or plastics

l/bottle

SCR24.50/l

SCR0.7/Bottle

 

2206.0020

- - - In immediate containers made of metal

l/can

SCR24.50/l

SCR1/can

 

 

HS Code 2206.0010 amended and HS Code 2206.0020 inserted by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

2206.0021

- - - - In immediate containers made of other materials

per litre

22.27SR/LT

Nil

 

2206.0031

- - - - In immediate containers made of metal

per litre

22.27SR/LT

Nil

 

 

- - - Having an alcoholic strength by volume exceeding 8% but not exceeding 15% vol.

 

 2206.0012

- - - - In immediate bottles made of PET or plastics

per litre

40SR/LT

Nil

 

2206.0022

- - - - In immediate containers made of other materials

per litre

40SR/LT

Nil

 

2206.0032

- - - - In immediate containers made of metal

per litre

40SR/LT

Nil

 

 

- - - Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.

 

2206.0013

- - - - In immediate bottles made of PET or plastics

per litre

80SR/LT

Nil

 

2206.0023

- - - - In immediate containers made of other materials

per litre

80SR/LT

Nil

 

2206.0033

- - - - In immediate containers made of metal

per litre

80SR/LT

Nil

 

 

- - - Having an alcoholic strength by volume exceeding 30% vol.

2206.0014

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2206.0024

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

2206.0034

- - - - In immediate containers made of metal

per litre

120SR/LT

Nil

2206.0090

- - - In immediate containers made of other materials

l

SCR24.50/l

Nil

 

HS Code 2206.0090 inserted by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

               

 

 

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.

 

- Spirits obtained by distilling grape wine or grape marc

2208.2010

- - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.2020

- - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Whiskies

 

 

 

2208.3010

- - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.3020

- - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Rum and tafia

2208.4010

- - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.4020

- - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Gin and geneva

2208.5010

- - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.5020

- - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Vodka

2208.6010

- - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.6020

- - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Liqueurs and cordials

 

- - - Having an alcoholic strength by volume not exceeding 30% vol.

2208.7011

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

 

2208.7021

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

 

 

 

Tariff Item
HS Code

 

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

 

- - ...- Having an alcoholic strength by volume exceeding 30% vol.

2208.7031

- - - - In immediate bottles made of PET or plastics

per litre

120SR/LT

Nil

2208.7041

- - - - In immediate containers made of other materials

per litre

120SR/LT

Nil

 

- Other

 

 

 

- -  - Alcopops having alcoholic strength exceeding 0.5% but not exceeding 16% vol.

2208.9011

- - - - In immediate bottles made of PET or plastics

l

SCR24.50/l

SCR0.7/Bottle

2208.9012

- - - - In immediate containers made of other materials

l

SCR24.50/l

Nil

2208.9019

- - - - In immediate containers made of metal

l

SCR24.50/l

SCR1/can

 

HS Codes 2208.9011 – 2208.9019 amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

24.02

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

2402.1000

- Cigars, cheroots and cigarillos, containing tobacco

kg

55%

Nil

2402.2000

- Cigarettes containing tobacco

kg

SCR667 per 200 cigarettes

Nil

2402.9000

- Other

kg

55%

Nil

2403.1000

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion

kg

55%

Nil

 

- Other:

 

 

 

 

- - “Homogenised” or “Reconstituted” tobacco

kg

55%

Nil

 

- - Other

Kg

55%

Nil

27.10

- Petroleum oils and oils obtained from bituminous minerals (Other than crude) and preparations not elsewhere specified or include, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

 

- - Light Oils and preparations

2710.1120

- - - Motor spirit (gasoline, Mogas MSP)

kg/l

SCR8.5/l

Nil

 

HS Codes 2402.1000 – 2710.1120 (and their headings) amended or inserted by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

2710.1140

- - - Motor spirit (gasoline, Mogas MSP)

per litre

4SR/litre

Nil

 

- - Other

 

- - - Medium oils and preparations

2710.1911

- - - - Kerosene, type jet fuel

  per litre

  4SR/litre

Nil

2710.1912

- - - - Illuminating kerosene (IK)

kg/l

SCR8.5/l

Nil

 

- - - Heavy oils and preparations

2710.1921

- - - - Gas oil (Diesel Oil)

kg/l

SCR8.5/l

Nil

2710.1922

- - - - Fuel oils (furnace oil)

kg/l

SCR4/l

Nil

 

HS Codes 2710.1912 – 2710.1922 (and their headings) amended by reg 2 of SI 24 of 2017 with effect from 2 May 2017

 

 

 

 

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

27.11

Petroleum gases and other gaseous hydrocarbons.

 

- Liquefied:

2711.1100

- - Natural gas

per kilogram

SR0.50

Nil

2711.1900

- - Other

per kilogram

SR0.50

Nil

 

- In gaseous state :

per kilogram

SR0.50

 

2711.2100

- - Natural gas

per kilogram

SR0.50

Nil

2711.2900

- - Other

per kilogram

SR0.50

Nil

 

 

 

 

 

87.02

Motor vehicles for the transport of ten or more persons, including the driver.

8702.1000

With compression ignition internal combustion piston engine (diesel or semi diesel)

ad valorem

0%

Nil

8702.9000

Other

ad valorem

0%

Nil

 

 

 

 

 

87.03

Motor cars and motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

 

Of a cylinder capacity not exceeding 1,000 cc:

 

- - Vehicles specially designed for travelling on snow; golf cars and similar vehicles

 

 

 

8703.1020

- - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Codes 87.03 to 8703.1020 (with their headings) repealed and substituted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

 

- - Of a cylinder capacity not exceeding 1,000 cc :

8703.2110

- - - Ambulances

ad valorem

0%

Nil

8703.2120

- - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.2120 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2190

- - - Other

ad valorem

25%

Nil

 

- - Of a cylinder capacity exceeding 1 000 cc but not exceeding 1500 cc :

 

- - - Of a cylinder capacity not exceeding 1,300cc

 

 

 

8703.2211

- - - - Ambulances

ad valorem

0%

Nil

8703.2212

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.2213

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.2213 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2219

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder exceeding1,300 cc but not exceeding 1,500 cc:

8703.2221

- - - - Ambulances

ad valorem

0%

Nil

8703.2222

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.2223

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.2223 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2229

- - - - Other

ad valorem

25%

Nil

           

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

 

- - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,600 cc:

8703.2311

- - - - Ambulances

ad valorem

0%

Nil

8703.2312

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.2313

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.2313 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2319

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder capacity exceeding 1 600 cc but not exceeding 2 000 cc :

8703.2321

- - - - Ambulances

ad valorem

0%

Nil

8703.2322

- - - - Twin Cab/Double Cab

ad valorem

50%

Nil

8703.2323

- - - - Hybrid Motor Vehicles

kg/no

37.5%

Nil

 

HS Code 8703.2323 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2329

- - - - Other

ad valorem

50%

Nil

 

- - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc :

8703.2331

- - - - Ambulances

ad valorem

0%

Nil

8703.2332

- - - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.2333

- - - - Hybrid Motor Vehicles

kg/no

75%

Nil

 

HS Code 8703.2333 inserted (and heading amended) by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2339

- - - - Other

ad valorem

75%

Nil

 

- - - Of cylinder capacity exceeding 2,500cc but not exceeding 3,000 cc:

8703.2342

- - - - Twin Cab/Double Cab

Kg/no

100%

0

 

HS Code 8703.2342 inserted by reg 2 of SI 44 of 2017 with effect from 17 August 2017

 

8703.2343

- - - - Hybrid Motor Vehicles

kg/no

100%

Nil

 

HS Code 8703.2343 (and heading) inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2349

- - - - Other

Kg/no

100%

0

 

HS Code 8703.2349 inserted by reg 2 of SI 44 of 2017 with effect from 17 August 2017

 

 

- - --Of a cylinder capacity exceeding 3,000cc

8703.2410

- - - Ambulances

ad valorem

0%

Nil

8703.2420

- - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.2430

- - - Hybrid Motor Vehicles

kg/no

100%

Nil

 

HS Code 8703.2430 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.2490

- - - Other

ad valorem

75%

Nil

 

- Other vehicles, with compression-ignition internal combustion piston (diesel or semi – diesel)

 

- - - Of a cylinder capacity not exceeding 1,000 cc :

8703.3111

- - - - Ambulances

ad valorem

0%

Nil

8703.3112

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.3112 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3119

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,300 cc:

8703.3121

- - - - Ambulances

ad valorem

0%

Nil

8703.3122

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.3123

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.3123 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3129

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder capacity exceeding 1,300 cc but not exceeding 1,500 cc:

8703.3131

- - - - Ambulances

ad valorem

0%

Nil

8703.3132

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.3133

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.3133 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3139

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,600 cc:

8703.3211

- - - - Ambulances

ad valorem

0%

Nil

8703.3212

- - - - Twin Cab/Double Cab

ad valorem

25%

Nil

8703.3213

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8703.3213 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3219

- - - - Other

ad valorem

25%

Nil

 

- - - Of a cylinder capacity exceeding 1,600 cc but not exceeding 2,000 cc :

8703.3221

- - - - Ambulances

ad valorem

0%

Nil

           

 

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

8703.3222

- - - - Twin Cab/Double Cab

ad valorem

50%

Nil

8703.3223

- - - - Hybrid Motor Vehicles

kg/no

37.5%

Nil

 

HS Code 8703.3223 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3229

- - - - Other

ad valorem

50%

Nil

 

- - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:

8703.3231

- - - - Ambulances

ad valorem

0%

Nil

8703.3232

- - - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.3233

- - - - Hybrid Motor Vehicles

kg/no

75%

Nil

 

HS Code 8703.3233 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3239

- - - - Other

ad valorem

75%

Nil

 

- - Of a cylinder capacity exceeding 2,500 cc:

 

 

 

 

- - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc

8703.3311

- - - - Ambulances

ad valorem

0%

Nil

8703.3312

- - - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.3313

- - - - Hybrid Motor Vehicles

kg/no

100%

Nil

 

HS Code 8703.3313 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3319

- - - - Other

ad valorem

75%

Nil

 

- - - Of a cylinder capacity exceeding 3,000 cc:

8703.3321

- - - - Ambulances

ad valorem

0%

Nil

8703.3322

- - - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.3323

- - - - Hybrid Motor Vehicles

kg/no

100%

Nil

 

HS Code 8703.3323 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8703.3329

- - - - Other

ad valorem

75%

Nil

 

- Other

8703.9010

- - - Ambulances

ad valorem

0%

Nil

8703.9020

- - - Twin Cab/Double Cab

ad valorem

75%

Nil

8703.9090

- - - Other

ad valorem

75%

Nil

 

 

87.04

 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:

 

- - - g. v. w. not exceeding 1.5 tonnes :

8704.2111

- - - - Single cabs

ad valorem

0%

Nil

8704.2114

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.2114 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.2119

- - - - Other

ad valorem

0%

Nil

 

- - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 tonnes :

8704.2191

- - - - Single cabs

ad valorem

0%

Nil

8704.2199

- - - - Other

ad valorem

0%

Nil

 

- - g. v. w. exceeding 5 tonnes but not exceeding 20 tonnes

 

- - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes

8704.2211

- - - - Single cabs

ad valorem

0%

Nil

8704.2214

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.2214 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.2219

- - - - Other

ad valorem

0%

Nil

 

- - - g. v. w. exceeding 8 tonnes but not exceeding 20 tonnes

8704.2221

- - - - Single cabs

ad valorem

0%

Nil

8704.2224

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.2224 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.2229

- - - - Other

ad valorem

0%

Nil

 

 

 

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

 

- - g. v. w exceeding 20 tonnes

 

- Other, with spark ignition internal combustion piston engine :

 

- - g. v .w. not exceeding 5 tonnes :

 

- - - g. v. w. not exceeding 1.5 tonnes :

8704.3111

- - - - Single cabs

ad valorem

0%

Nil

8704.3114

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.3114 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.3119

- - - - Other

ad valorem

0%

Nil

 

- - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 tonnes

8704.3121

- - - - Single cabs

ad valorem

0%

Nil

8704.3124

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.3124 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.3129

- - - - Other

ad valorem

0%

Nil

 

- - g. v. w. exceeding 5 tonnes

 

- - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes

8704.3211

- - - - Single cabs

ad valorem

0%

Nil

8704.3214

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.3214 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.3219

- - - - Other

ad valorem

0%

Nil

 

 

- - - g. v. w. exceeding 8 tonnes

8704.3221

- - - - Single cabs

ad valorem

0%

Nil

8704.3224

- - - - Hybrid Motor Vehicles

kg/no

12.5%

Nil

 

HS Code 8704.3224 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8704.3229

- - - - Other

ad valorem

0%

Nil

 

- Other

8704.9010

 - - - Refrigerated vehicle

ad valorem

0%

Nil

8704.9020

 - - - Insulated trucks

ad valorem

0%

Nil

8704.9090

- - - Other

ad valorem

0%

Nil

 

 

87.05

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries, spraying lorries, mobile work

8705.1000

- Crane lorries

ad valorem

0%

Nil

8705.2000

- Mobile drilling derricks

ad valorem

0%

Nil

8705.3000

- Fire fighting vehicles

ad valorem

0%

Nil

8705.4000

- Concrete mixer lorries

ad valorem

0%

Nil

8705.9000

- Other

ad valorem

0%

Nil

 

 

           

 

 

 

 

 

Tariff Item
HS Code

Description of Excisable Goods

Taxable Base

Excise Tax Rate

Excise Levy

 

87.11

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars, sidecars.

8711.1000

- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc

ad valorem

0%

Nil

8711.1010

- - - Hybrid Motorcycle

kg/no

12.5%

Nil

 

HS Code 8711.1010 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8711.2000

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc

ad valorem

0%

Nil

8711.2010

- - - Hybrid motorcycle

kg/no

12.5%

Nil

 

HS Code 8711.2010 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8711.3000

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc

ad valorem

25%

Nil

8711.3010

- - - Hybrid motorcycle

kg/no

12.5%

Nil

 

HS Code 8711.3010 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8711.4000

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800cc

ad valorem

25%

Nil

8711.4010

- - - Hybrid motorcycle

kg/no

12.5%

Nil

 

HS Code 8711.4010 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8711.5000

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc

ad valorem

25%

Nil

8711.5010

- - - Hybrid motorcycle

kg/no

12.5%

Nil

 

HS Code 8711.5010 inserted by reg 2 of SI 34 of 2017 with effect from 28 June 2017

 

8711.9000

- Other

ad valorem

25%

Nil

           

 

________________

SCHEDULE 2

 

 EXEMPT GOODS

 

COLUMN 1

COLUMN 2

DESCRIPTION

RATE (%)

 

  1. Vehicle designed for the transportation of persons or goods of any cylinder capacity imported by:

 

  1. Any person recognized under the provisions of the Privileges and Immunities (Diplomatic, Consular and International Organizations) Act; provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the vehicle in accordance with Regulation 230 of the Trades Tax Regulations.

 

  1. The President or any person who has held office as the President of the Republic of Seychelles for his personal use or for official purposes in his capacity as President, provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the vehicle in accordance with Regulation 223 or 242A of the Trades Tax Regulations.

 

  1. Churches, presbytery or other recognised religious organisation for use in the course of divine worship, provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the vehicle in accordance with Regulation 224 of the Trades Tax Regulations.

 

  1. Virtue of an agreement entered into with the Government of Seychelles, provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the vehicle in accordance with Regulation 238 of the Trades Tax Regulations.

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. Virtue of it being supplied by another Government or an International Organisation under a Technical Aid or Assistance programme approved by the Government provided that the Comptroller has, in the same manner, exempted Trades Tax on the importation of the vehicle in accordance with Regulation 228 of the Trades Tax Regulations.

 

  1. Any person as a temporary import provided that the Comptroller is satisfied that the vehicle will be re-exported and has, in the same manner, exempted Trades tax on the importation of the vehicle in accordance with Regulation 232 of the Trades Tax Regulations.

 

  1. Any person as a re-import after exportation for repair whereby the Comptroller has, in the same manner, exempted trades tax on such re-importation in accordance with Regulation 225 of the Trades Tax Regulations.

 

 

  1. Alcoholic beverages imported by:

 

  1. Any person recognized under the provisions of the Privileges and Immunities (Diplomatic, Consular and International Organizations) Act provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such alcoholic beverages in accordance with Regulation 230 of the Trades Tax Regulations.

 

  1. The President or any person who has held office as the President of the Republic of Seychelles for his personal use or for official purposes in his capacity as President, provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such alcoholic beverages in accordance with Regulation 223 or 242A of the Trades Tax Regulations.

 

 

 

 

 

 

 

 

 

0%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1.  Churches, presbytery or other recognised religious organization, for use in the course of divine worship as defined under the HS Code 22.04 and 22.05 provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such alcoholic beverages in accordance with Regulation 224 of the Trades Tax Regulations.

 

  1.  A passenger as part of their baggage of an amount not exceeding 4 litres in total provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such alcoholic beverages in accordance with Regulation 235 of the Trades Tax Regulations.

 

  1.  A visitor as part of their baggage of an amount not exceeding 4 litres in total provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such alcoholic beverages in accordance with Regulation 235 of the Trades Tax Regulations.

 

 

 

  1. Cigarettes containing tobacco imported by:

 

  1. Any person recognized under the provisions of the Privileges and Immunities (Diplomatic, Consular and International Organizations) Act; provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the tobacco in accordance with Regulation 230 of the Trades Tax Regulations.

 

  1. The President or any person who has held office as the President of the Republic of Seychelles for his personal use or for official purposes, provided that the Comptroller has, in the same manner, exempted trades tax on the importation of the tobacco in accordance with Regulation 223 or 242A of the Trades Tax Regulations.

 

 

 

 

 

 

 

 

 

 

 

 

0%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c)  A passenger as part of their baggage of an amount not exceeding 200 cigarettes provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such tobacco beverages in accordance with Regulation 235 of the Trades Tax Regulations.

 

d)  A visitor as part of their baggage of an amount not exceeding 200 cigarettes provided that the Comptroller has, in the same manner, exempted trades tax on the importation of such tobacco in accordance with Regulation 235 of the Trades Tax Regulations.

 

  1. Locally manufactured alcoholic beverages purchased by:

 

Any person recognized under the provisions of the Privileges and Immunities (Diplomatic, Consular and International Organisations) Act (Cap 181).

 

  1. Locally manufactured cigarettes containing tobacco purchased by:

 

Any person recognized under the provisions of the Privileges and Immunities (Diplomatic, Consular and International Organisations) Act (Cap 181).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________

 

 
 

 

 

 

 

LAWS OF SEYCHELLES

 

 

S.I. 26 of 2010

 

 

 

EXCISE TAX ACT

 

SUBSIDIARY LEGISLATION

Section 22(1)

Excise Tax (Fuel) Regulations

[15th March, 2010]

1.     These Regulations may be cited as the Excise Tax (Fuel) Regulations, 2010 and shall be deemed to have come into operation on 1st January, 2010.

2.     (1)     Fuel purchased by an entity delivering scheduled public bus services and which is subject to control of fares by the Government is exempt from trades tax.

(2)     The exemption applies to fuel purchased exclusively for the purpose of discharging the services described in subregulation (1).

(3)     All requests for exemption under this regulation shall be endorsed by an officer of the Ministry responsible for Finance authorised in that behalf.

3.     (1)     Fuel purchased by an entity delivering public utility services and subject to control of charges by the Government is subject to R0.50 per litre excise tax.

(2)     The tax concession applies to fuel purchased exclusively for the purpose of discharging the services described in subregulation (1).

(3)     All requests for excise tax concessions under this regulation shall be endorsed by an officer of the Ministry responsible for Finance authorised in that behalf.

 

________________

 

 

S.I. 34 of 2010

 

 

 

Section 22(1)

 

Excise Tax (Motor Vehicles for Members of the National Assembly) Regulations

[19th April, 2010]

1.     These Regulations may be cited as the Excise Tax (Motor Vehicles for Members of the National Assembly) Regulations.

2.     A passenger type motor vehicle imported by a Member of the National Assembly during the member’s term of office as a Member of the National Assembly is exempt from excise tax.

3.     All requests for exemptions under these Regulations shall be endorsed by an authorised officer of the Ministry of Finance.

 

_________________