Section 3, The Finance Act, 2022

The Excise Act 1982 is amended in the First Schedule bydeleting the tariff code 22.09 and inserting the following new tariff code with the corresponding description and rate of excise- 2 3 of First Schedule of Act No 16 of 1978. HEADING DESCRIPTION 100.13 All materials under their respective HS Codes imported by the Government of Sierra Leone for the conduct of elections by the National Electoral Commission. 100.14 Arms, ammunition, specialized security vehicles, public order and communication equipment under their respective HS Codes imported by the Government or by a person authorized by Government to do such for and on its behalf. 100.15 Medals, Medallions and decorations under their respective HS Codes imported directly by or for the Government for awards by the President and for the use of the Ministries of Defence and Internal Affairs. of First Schedule to Act No. 6 of 1982. Tariff Code Description Rate of Excise 22.03 D1. Locally manufactured beer of more than 80% locally produced raw materials and barley 5% D2. Locally manufactured beer of more than 70% locally produced raw materials and barley 8% D3. Locally manufactured beer of more than 60% locally produced raw materials and barley 12% D4. Locally manufactured beer of more than 50% locally produced raw materials and barley 15% Date of commencement. THE INCOME TAX ACT 2000