Duty shall be payable on the following types of liquor at the rates, expressed as a percentage of the value:
|Type of Liquor||Rate|
|1.||Liquor with an alcoholic strength of more than 30% by volume measured at a temperature of 20℃||100%|
|2.||Liquor, other than wine, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20℃||0%|
Where there is no or insufficient information available from which the Commissioner of Customs and Excise (or any officer authorized by him on his behalf) is able to determine the value of any quantity of liquor of less than 12 litres, imported at any time in one consignment, he may assess the duty payable on such liquor at the rate of $160 per litre.
Duty shall be payable at the following rates :
|1.||for each 1000 cigarettes||$1,906|
|2.||Cigars||$2,455 / kg|
|3.||Chinese prepared tobacco||$468 / kg|
|4.||all other manufactured tobacco except tobacco intended for the manufacture of cigarettes||$2,309 / kg|
A cigarette more than 90 mm long, excluding any filter or mouthpiece, shall be treated as if each additional 90 mm or portion of 90 mm is a separate cigarette.
Duty shall be payable on hydrocarbon oil at the following rates per litre :
|2.||Motor spirit (leaded petrol)||$6.82|
|3.||Motor spirit (unleaded petrol)||$6.06|
|4.||Light diesel oil||$2.89|
|5.||Ultra Low Sulphur diesel||$2.89|
|6.||Euro V diesel||$0.00|
Duty shall be payable on methyl alcohol and any admixture containing methyl alcohol at the rate of $840 per hectolitre measured at a temperature of 20℃ and in addition, for every 1% by which the alcoholic strength by volume exceeds 30%, $28.10 per hectolitre.