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Fifth Schedule., part 3, The Customs Tariff Ordinance

Status not yet checkedThe Customs Tariff Ordinance, Sierra Leone

37. (a) Toilet (b) Other Spirits- (a) Whisky, brandy, gin, rum and other potable spirits but not including medicinal preparations .. . ... (b) Medicinal preparations containing more than 10% of pure alcohol and not specifically exempted under the Second Schedule . .. .. . .. . (c) Methylated spirits when the Comptroller of Customs is satisfied that the spirit is intended solely for industrial, medical or scientific purposes and is not intended for sale . . . .. . (d) Methylated spirits, other ... (e) Perfumed toilet preparations, washes and dentifrices .. . .. . .. . (/) Other non-potable spirits ... Note: Any liquor containing not more than 1% of pure alcohol shall be deemed to be non-alcoholic. cwt. 25% ad Is. per lb. is higher. 0 1 0 IO% ad IO% ad 4 12 0 2 16 0 0 I 0 2 I6 0 3 IO 0 or 50% ad is higher 0 I 0 33!% ad Is. 4d. per lb. whichever is higher. 27!% ad 2!%ad IO% ad 0 I 6 2!%ad I5% ad 27-!% ad I5% ad 4 I4 6 2 IS 6 0 I 3 2 17 2 4 6 9 or 60% ad is higher 0 I 3 39. Sugar- (a) Grown and manufactured in the territories listed in the Fifth Schedule ... (b) Grown in foreign countries but manufactured in the territories listed in the Fifth Schedule (c) Grown and/or manufactured in foreign countries . .. .. . . .. Tobacco- (a) Unmanufactured (b) Manufactured- (!) Cigars ... (2) Cigarettes- (i) not exceeding a weight of 3 lb. per 1,000- (l) Manufactured in the ter- Schedule from Listed Territories grown tobacco . . . . . . . .. (2) Manufactured in the Ter- Schedule from foreign tobacco .•. (3) Manufactured in foreign countries ... •.. ••. (ii) Exceeding a weight of 3 lb. per 1,000- (l) Manufactured in the Ter- Schedule from Listed Territories grown tobacco . •. . . . ••. (2) Manufactured in the Ter- Schedule from foreign tobacco ... (3) Manufactured in foreign countries ... ... ••. Provided that with respect to cigarettes manufactured in the Territories listed in the Fifth Schedule which contain a blend of Listed Territories and foreign tobacco, the duty thereon shall be at a rate proportioned to the percentage of each tobacco, the percentage of Listed Territories and foreign tobacco being charged respectively at the rates under (i) (l) and (2) and (ii) (l) and (2)- (3) Snuff ... ... ... . .. (4) Other manufactured tobacco- (i) Manufactured in the Territories listed in the Fifth Schedule from Listed Territories grown tobacco ... ... ... . .. (ii) Manufactured in the Territories Listed in the Fifth Schedule from foreign tobacco ... per 100 per 100 per 100 0 0 0!- 0 0 0! 0 8 9 0 15 6 0 7 4 0 7 10 l 5 6 l 7 6 0 9 ll 0 15 0 0 16 0 0 0 Of 0 9 0 0 17 8 0 8 4 l 9 6 0 10 ll 3142 Cap. 272] Customs Tariff 43. (iii) Manufactured in foreign countries ... ... ... ... Provided that with respect to tobacco manufactured in the Territories listed in the Fifth Schedule which contains a blend of Listed Territories and foreign tobacco, the duty thereon shall be at a rate proportioned to the percentage of each tobacco, the percentage of Listed Territories and foreign grown tobacco being charged respectively at the rates under (i) and (ii). Umbrellas and parasols ... Vessels, including lighters, boats, canoes and steam and other launches, with their necessary fittings and tackle such as masts, oars, sails, anchors and chains. Materials for use in the construction or repair of all such vessels when admitted as such by the Comptroller of Customs Water tanks and vats and ready-made spare parts . •. .. . .. . .. . Wines- (a) Sparkling (b) Still 44. (Deleted.)

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