Section 1, The Finance (Amendment) Act, 2018

The First Schedule to the Customs Tariff Act, 1978 is amendedby (a) repealing the tariff rate under the heading 11.0 and replacing it with the following new tariff rate:- Date of commencement. ACT Amendment of First Schedule to Act No. 16 of 1978 SIGNED this day of , 2018. DR. JULIUS MAADA BIO, President. LS Code No. 11 .0 11 01 .0 0 046.1 Wheat or meslin flour 10 % (b) repealing the tariff rates under the heading 20.09 and replacing them with the following new tariff rates- 11 .0 11 01 .0 0 046.1 Wheat or meslin flour 10 % 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing 20 % added spirit, whether or not containing added sugar or other sweetening matter. Orange juice: 20 09 .1 1 059.1 Frozen 20 % 20 09 .1 2 059.1 Not frozen, of a Brix value 20 % not exceeding 20 20 09 .1 9 059.1 Other-Grapefruit 20 % (including pomelo) juice: 20 09 .2 1 059.2 Of a Brix value not exceeding 20 20 % 20 09 .2 9 059.2 Other-Juice of any other 20 % single citrus fruit: 20 09 .3 1 059.3 Of a Brix value not exceeding 20 20 % 20 09 .3 9 059.3 Other Pineapple juice: 20 % 20 09 .4 1 0 59 .9 1 of a Brix value not exceeding 20 20 % 20 09 .4 9 0 59 .9 1 Other 20 09 .5 0 0 59 .9 2 Tomato juice 20 % Grape juice (including grape must): 20 09 .6 1 0 59 .9 3 Of a Brix value not exceeding 30 20 % 20 09 .6 9 0 59 .9 3 - Other 20 % Apple juice: 2 15 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE. Passed in Parliament this day of , in the year of our Lord two thousand and Eighteen. MOHAMED LEBBIE, Ag. Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. MOHAMED LEBBIE, Ag. Clerk of Parliament. No. The Finance (Amendment) Act 2018No. The Finance (Amendment) Act 20184 (d) repealing the excise rates under the heading 2206 and replacing them with the following new rates:- 24.01 Unmanufactured tobacco; 35% tobacco refuse 2401.10 121.1 Tobacco, not 35% stemmed/stripped 2401.20 121.2 Tobacco not partly 35% or wholly stremmed/ stripped 2401.30 122.3 Tobacco refuse 35% 24.02 Cigars, cheroots, cigarillos 35% and cigarettes, of tobacco or of tobacc substitutes 2402.10 122.1 Cigars, cheroots and cigarillos, 35% ontaining tobacco 2402.20 122.2 Cigarettes containing 35% tobacco 2402.90 122.31 Other 35% 24.03 Other manufactured 35% tobacco and manufactured tobacco substitutes; "homogenised" or reconstituted" tobacco; tobacco extracts and essences. -Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Code No. Processing Plants 45,000 Nil 12 months cold rooms 6,000 Nil 12 months Mothership for 45,000 Nil 12 months processing Mothership with 29,250 Nil 12 months canoe supports Aquaculture: 1,500 Nil 12 months Semi- Commercial Aquaculture: 3,000 Nil 12 months Commercial