The Department is responsible for the protection and collection of revenue on four types of dutiable goods, namely liquors, tobacco (except smokeless tobacco and alternative smoking products), certain hydrocarbon oil and methyl alcohol.

For liquors, duty is assessed at different percentage of their values on the basis of three different categories defined broadly according to alcoholic strength. For tobacco, hydrocarbon oil and methyl alcohol, duties are charge at specific rates per unit quantity.

Types and Duty Rates
Facilitation Measures for Wine and Liquors with an Alcoholic Strength of Not More Than 30%
Licence and Permit Application