Section 4, Tariff Act 1978 is amended by deleting tbe rate indicat€d under

EXCISE ACr l9&2 The First Schedule ofthe ExciseAct 1982 is amended by- Amerdfienl of First Schedule 1l) Act No- 6 (a) repealing the excise iales under the heading of 1982 2203 and replacing tbem with the following new excise ratesi H.lding IL S Cod. Dcs.npriodcoo& sp..i6.afiro Alcotoli. coollut Fr sohtior (v) l-4czl lrl'rod 22frJ B.cr madt fmm rult 2203m.r0.(m Stout & Pfflar <t0 t-.0.01 Fcl ot l.e 10 pcr 2,.03Cn.20.U& <10 t!0.01 p(f cl or Irl0F ].:orl-alcottolic noP5o/. <10 tlo0l per cl or tclop.t lfue tr0.0l5 Fclct lils F !itr€ 220300.90 000 (Xr, t$n6 olB€er <t0 1,4.0t F cl or Irl0F liEr 1.0.015 Fcld l€15 p€t lilre k0.015 pc' cl or i,el5 p.t liae i-d.o,5 Fclrr I-el5 F Rte II 4 No. 1 The Findnce Act, 20zt Hcdirg t]. S Cod. Ihs(riptiodtus speciicetioo Al.oboUc contctrl par solorion Rte I-ocal lrdport :?o1 win. of frcsh E!4e"j!d!,liq-&'d&qsrEp.s. srrpt must Eot of Hgadins 20.09 220r r0. i 0.000 220410.90.00) Spe*ling wtne <10 I,o4 20 prr IiEe SFrl<ling win€ >loPlq, v.a >l0brt <b 1,.6.30 per liEe Irl2 per >-2(F<.10 1r3.30 prr lirre l,el4 p.r lit e 220421 10.0&) Oth6 Spa ing wirE m!s! <lCFl. <10 I-o4.m p€r litrE Lel0 p€r <t0 t,e{.20 pr. litre I l Irl0pcf liar 220429.1O00C1 >lve.v.a in 2 hrs or l6s >l0bu 40 k6.30 p€'lite Lel2 per litle ;:20=<30 L.8.30 per litre 1,e14 pcr >!F<40 t 1040 pq !ite t i6F litsr >.10 t 150pe'liEe LAWr litE >10 hx Gzl) I-e6.30 ptr litre Lel2 per LE€ >20-<30 t,€E.3O pq liEE t-el4per lit E >y'<Ao Lclo 40 per 1,.16 per t€15 0 pel liEe LA2W liae 220430. I o.Om Oll€r C,rapc mll5t <10 I-€420 p6litre L.el0p€' liEE ?fo430 91.000 >10 but <=!b 16.30 pa' liEe L12lrI >2F<30 l-€8.3O pcr litre 1-e14 pet litE lrlO40 p€. liEE kl6 p€r litse >'i0 bl5.0p(f,liEe 1-r.2.W liqe (b) repealing the excise rates under the heading 22A4 *rd replacing them with the following new excise ratesi t-€10 pet II II I No. I The Finance Act, 2024 5 (c) repealing the excise rates under the heading 22O5 and replacing them wirh the following new excise mtes:- H. S. Codc D.scriptiodGoods Alcoholir p.r solutior 9.1 R!te sp€cific.tiotl Local Import vcrmouth & Olh.. $in. of Fresh Grap.s 2205t0 10 000 winc of f resh Grapes > l0 but Lc6.30 per litre Lcl2 per >=2(F<30 Le8.30 per litre L€ l4 >i0 btrt Le6 l0 per ltre l,d2 P€T liu€ >20=<30 L€8 l0 per litre Lel4 pEr >10=<40 Lel0.40 pcr litre 1,.16 Per >40 L€15.0 pcr lire L42 lfie l 6 The Finance Acl, 2024 11. S. Code Ihscriptiol,'Goorls spctilicrtiol .{koholic cortcrt p.I solutiol (-ii) Local t:ffi ott,r Lrriotd B.trngo (Cid.r. Perqi elc)i lli$ure offtrmenttd hrer4es and mFd$holi( hverrges. \[S :206{0.1 0.000 <10 1e4.20 p€, lirc 220600.20.00(l ofalctrholic contc <llP.4 <10 I*4.20 pr liue 10600.10.0m ofrlcolmlic coitent>1ff/6 >l0bul L6-10 ler litt >:F<10 1e8.30 pr litn >10--<40 11e10.10 pr litrc >10 Lel5.0 pr litre Rasin r+rm <10 1e1.20 pl lire 2:0\tm.i0.m0 fucr wim <10 2:06m.r0.irl0 Mimre of iurtluict $i$ alcoholic cotrtmt [rel:ol.'tim ! i t:th0(1.80.000 Mirnre ofiuitjuict *it almholic corrnt >10 h{ <r0 1e6.30 p litrc Let.30 per lim >itr<40 ! l kl0j0tsrlite >10 Le ) 5.0 pu lita k22 pa litc <10 Lc4J0 pr lirc r20600. I 00.000 0ten <i0 Le4:0 Fr lite (d) repealing tbe excise rates under the heading 22O6 and replacing them with the following new excise rates: - Rair Imporl Lel0 pt litr Lel4pr kl6pr [t?2 pr li[c Lrl0pr lifie Lel0pr litu Lel0 pa lirr tri2 per lirc Let4pr litE Lel6pr lilr Ir15 per liut kl5 per litr No. I I-el0 pr j Iitre I kli pu i litr i Hradirg Lol.l0ntr lrtre I >]tr<10 Cidn Ptny & l''ld I06110.40.m0 <10 ofalcoholit conttflKltrri No. I The Finance Act. 7 2208e exclse Itcrdin: and rcplacing thern with the following new excise rates: Imporl Lcl4 per lire Le I6 pcr lire Le22 p.r litre kl2 pcr iilre Lel4p€rliEr Lsl4Flitt : Lcl6 pcr lis. LG22 ft.rliEt Lel2perli!rc Lcl4 pcrlift : Lel6 pcr Iit € L€22 per lim Lcl2 pcr ljre Lel4perli|Ic L€16 p€r litrc Le22 per liat : Lel{pcrlitae; kl6 pcr lit c i Le22 p.r litre : 220ri10.10.000 Local Alcotolic coatant PaJ solulio! (t/, D.rcriptio Coods rpecilic.tiotl H. S. Code 1208 .\lcohol $ith less tt n rnd LeE.lo per lilre >=2F<10 Lel0.40 per lirrc >30=<44 Lel5.0per >.1{J Brrnd) Le6.!0 ptr lirr. >t 0 but <-20 Olhers12oEt0.9(r.utro ':0 L.lt30 pe' litr Le8.30 per Iir€ >=2G<10220810.00.fin) Lcl0.10 p€r liBc >3(F<l0 Lel5.0 per lire >1t) Le6.l0 per litrr- Rum ahd o$ct Spiril >10 but <-20 220840.00 ffx) Le8.30 per lir.e >=20-<30 Le 10.40 pct >10=<40 Lel5.0 p€. liE >10 Le6.l0 p.r litr. >10 bur Gin & Cordials210850.00.000 113.30 p.r >=20=<10 L€l0.40per >10=<40 Lel5.0 pcr lire >40 Lc8.30per litr€ >=20-<30\tikal?0860.00 000 Le l0 4fi pcr l,IIc >11].<j,0 L.15.0 p.r titn >,10 Le6.l0 per lilre >t0bur L'queu: L.l2 p.t litrc I II 8 No. I The Finance Act, 2024 >lF<10 kl0.10pr litn l >{{ :i0890 10 000 0lher Foms of Spintous kr r.ages >l0but <-20 1e6.30 pr Iiut >2tr<10 >3tr<]0 Lel0.{0pr lirc >1C Lel5.0 pcr Le{.30pr litn Schnapp >10 but <L0 >?tr<10 >lF<4{) >.10 l.el5.0 per Le6.i0 pet liue Alcohol dr mcnthr >10 but >20 1e8.30 per lift 0thers >l0but 1e6.30 pa Iim >2tr<30 Le8.J0 pr >1tr<40 Lel0.,l0 per >{0 Lel5.0 per Iitre >2tr<i0 Le8.-l0pa Lel{ tsf litc Le l6 pir lib. Le 15.0 pn tel2 pr litre Lell pr litr 1e8.30 per lire Lell ner lire [e l6 per iitrc Le22 ptr litre Lel2 per litre Let.i0pu Lci{ Jrr litrc Lrl0.10per litt Itl0 prr lifie Le22 per lite [ei2 pr lirc Le l{ Fr liur lel! 6r lire Lcl4 per lire Lel6 pr lite Le2l p lfue The Finance Act, 2024 9No. I DatriptiomCoods lpecificatiotr H. S. Code Lel5.0 per Ex[" N€ufal Alcohol(when used to pnduce otler alcohols] 22071090 Hendirg ll(ll EttylAhohol rith more (f) repealing the excise rates under the heading 2207 and replacing them with the following new excise rates: - Alroholic conhtrt per solntion Ratt Local lmport thsn 80% (if inpodcd as mn mrterirh erchc to be on 3ales offinisbed Lc12 pr (g) repealing the tariff item No. 22.09, the corresponding description and excise rate and replacing them with the following new uriffitem numbers, descriPtions and excise rates - T.,rill- 22.{t9 ol. ically manufactured alcoholic bcvcmges qsiDg more thta ao'l. loetly P.oduced ra\t m&reaals includiug sorghun- @asavs- rnai7.e. sugar. t arlcv a.d hcrbs, notabty "birter kola" and -2o 59/" t 20/" >=?o <to >=20 D2. Leally manufac.urcd alcoholic lrcvcBgcs snrg rnore iha,t 7O%o bur less than SOo/i, l&'ally produccd Ew rnarer;als ilrcluding sorS&um- €s$va. lnaizc. sugar, barlcy and her!,ssot.blv "bitter kola" .n.l bit:cr -:lO 12"/" usiag rnore than 600l. but lcss thon 70 '7. locally Prod{dc.l ra* uEterials iocluding sorahurncsssav!, maizc. sugar. barley .nd hcrt s. noublY "bi.tcr kola" and <lo --2O usiEg Borc than 5O"/o but lcs ihe 60"% locally produc€d ..$ nratc.iols includinE sorghum. cassava- m.ize, sEs, balleY a'!d hcitts, rorably "bitt.Y kollr" 6fld it. Locally ma.u 2()",o 10 No. I The Finance Act, 2021 Dactiptio Coodr specifi ration (h) repeating the Heading 20-09 and replacing them with the following: - Herdisg H. S. Code txcisr Rrt( )ioF.Alcot0li., crrb0Erle4 rtr(t tledetrcd ter.n$!; fruil j{ice (idsdi!8 E.pe nust) rnd v.get ble Juic!! rEfamented rd t .antriling dded spirit. conteiling dthd sugrr, or oti(r $relhoilg Ertfe. {etdldiIg retunl Eilk t0fiairing ao addd sngrc bcve gs for o licd u. smh $ onl tuaitiood Scnpt; iafrlt oI brbs torBuhi Frhr 5r ilEr! bol nol liaYoured er Ld.0 ts! gEn of sugr l*0.03 per Eao rifs:grr (f repealing the whole of tariff items Nos.24.01, 24.02 and 24-03, the corresponding description h columi 2 and the corresponding rates in colurnn 3 and replacing h with the foltowing tariff item number, description and ratei Tarifl x.m i D6..htiolrc@drtp{.irliltio. Cisdcit .odain'n8 n)beco Lc I .-_5 per F.ler of 20 ii.!6 Oftc' manufaaftd .otacco ad mr"uftcMed &bacco 3ubnrrutca "horlog.no{s' itd '..corstitut d rot o": rotd@ dtrrs ad 6sal.6 Lcso p"r kg 1 !S0 per 18 rtd \I.150 F. Enh ro bb.c@). hookah t ba.co ad o$s EpiEg .d bb{.e.irdari!6 lioo.hlarholir kvoagc (riti addd $BEr ront Lss tlBn l0 grrot pn lite NorAlrt[oli baer.gts ({i0 .ddd slg{co e ofat tersl l0 grer! per life Unminuia.rucd lob6.$ ciFs. ch.'ooti cigz.ilo., coiaIing !ob..(o or ! The Finance Acl' 2024 fi) insertingthe following new tariffitem number, descriPtion 24.04 and rate inrmediatelY after tariffitern 24'03- Ercise Rste No. I Descri ption/Coods specilicrtion Electroric cigarcttes, tooka deYic€ Cartridge for use io elec8oDic includiog e-sbisha and e- l,&.2 Per I Leo 4 p€r unli (k) bY rePeal and rePlac€mentoftariffitems 27 10 as follows- 0) by the repeal and replacement oftariffitems 3923 m follorvs: RNte of E\cL Dq Ixs(r;FionTrtiff Item lir t! 0 8l Per lIEe tre Feparatrcrs: A. KetoserE ad riilst€sr-q Le 1.&l Pe! lllre a *ra tt 1 62 Fr ltEe etrecstt t Afril a'4 Ir2rl Pr lit€ eftcs'"€ I Jury 2l,4 Lr 2 4 per ltEc eseco'rt f da! olocrotEr lr?4 Faa D k 2.Zl t€r hre E Lbr;cauts oils /1.10 Rare ol F:crse I)r-!' Tariff ItemNo lr160perigDd!'rdFff (Pia$c I ha8t .,hqE bode { c6cke.i *dl telcftge erctulilg rmter) i9.li rier:r'teC t9l3 L t2 No. I The Finance Act, 2024 (m) by the addition immediately after ite.m 97.O1 ofthe following new item- TeriftliBln \r D6$itsim kt dEri.sDr,r' loeloof ltE r1d qen€d Gr6 grrttitg Er,trrE l€ss lvimiEs) 9B 0l Amendmcnt of Section 25A of Act No. 7 of FORESIRY lAX ACT T9fl8