Section 25, The Finance Act, 2016

Section 2 of the Customs Tariff Act, 1978 is amended byinserting immediately after “Minister” the following new definition - “packaging materials” mean all products made of any materials of any nature to be used for the containment, protection, handling, delivery and preservation of goods from the producer to the user or consumer and include- (a) ‘primary’ or ‘sales’ packaging is packaging which forms a sales unit for the user or final consumer, for example, a box containing soap powder; Tariff Code Description Rate of Excise 22.03 A1. For imported alcoholic US$ 0.04 per cl drinks with less than 10% or US$ 4 per litre alcoholic content A2. For imported alcoholic US$ 0.06 per cl or US$6 liquid drinks with more per litre than 10% alcoholic content 23. The Excise Act, 1982 is amended in the First Schedule by inserting immediately after Tariff item No. 22.09 B the following new items – of Third of Second of Excise Act, 1982. of Excise Act 1982. by section 2 by section 2 No. 6 Finance Act 2016 No. 6 Finance Act 201612 13 (b) ‘secondary’ or ‘grouped’ packaging is that which contains a number of sales units, for example, a cardboard outer containing a number of boxes of soap powder; (c) ‘tertiary’ or ‘transport’ packaging is packaging that is used to group secondary packaging together to aid handling and transportation and prevent damage to the products, for example, the pallet and shrink wrap used to transport a number of cardboard outers containing boxes of soap powder. For the purposes of the Act, this does not include road, ship, rail or air containers; (d) wood packaging and packaging made from other materials (for example hessian, jute, cork, ceramics and so on).”