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Law library · Sierra Leone · *(Act No. 16 of 1978)*

Section 2, *(Act No. 16 of 1978)*

Status not yet checked*(Act No. 16 of 1978)*, Sierra Leone

The First Schedule to the Customs Tariff Act, 1978 (Act No. 16 of 1978) is hereby amended by varying the existing rates of duty under the following Tariff Items to read respectively— | [illegible]f [illegible]lo. | Description | Statistical No. | Rate of Duty | Unit of Quantity | |---|---|---|---|---| | [illegible]09 | Spirits (other than those of Heading No.22.08): liqueurs and other spirituous beverages, compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages | | | | | | A. Whisky<br>1. Imported in bottles for retail trade. | 112-411 | Le16.00/litre | litre | | | B. Spirits obtained by distilling wine or grape must. | | | | | | 2. Brandy imported in bottle for retail trade. | 112-421 | Le16.00/litre | litre | | | 3. Other spirits obtained by distilling wine or grape. | 112-423 | Le16.00/litre | litre | 3 | [illegible]r [illegible]o. | Description | Statistical No. | Rate of Duty | Unit of Quantity | |---|---|---|---|---| | | C. Rum<br>1. Imported in bottles for retail trade. | 112-491 | Le16.00/litre | litre | | | D. Gin (including geneva)<br>1. Imported in bottles for retail trade. | 112-493 | Le16.00/litre | litre | | | E. Vodka. | 112-495 | Le16.00/litre | litre | | | F. Liqueurs. | 112-496 | Le16.00/litre | litre | | | 1. Other, for example, cordials and other potable beverages, which have been sweetened or flavoured with aromatic substances, cocktails, bitters, and other potable mixtures containing alcohol. | 112-499 | Le16.00/litre | litre | | [illegible]2 | Manufactured tobacco, tobacco extract and essences. | | | | | | B. Cigarettes (including the weight of the paper and any tip). | 122-200 | Le80.00./kg. or 200% whichever is higher | kg. hun. | [Margin: [illegible]not [illegible]o [illegible]S [illegible]]

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