Law library · Sierra Leone · The Customs Tariff Ordinance
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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