The gazetting of Statutory Instrument 191 of 2010 and 189 of 2010 introduced a number of legislation changes which are meant to incentivise the formalisation of businesses, thereby enhance revenue collection as well as improve consumer welfare through access to affordable finished goods with sufficient warrantee. With effect from 1 January 2011 the rates of duty have been reduced on the following selected products as follows:
|
Item |
Duty rates up to Dec 2010 |
Duty Rates with effect from 1 January 2011 |
|
Blankets |
40% + $2.50 / kg |
40% + $1.50 / kg |
|
New Clothing |
40% + $2.50 / kg |
40% + $1.50 / kg |
|
Used clothing & footwear |
$20 / kg |
$5 / kg |
|
Travel Bags |
40% + $5 / kg |
40% + % $2.50 / kg |
|
New Footwear |
40% + $5 / pair |
40% + $1 / pair |
|
Generators |
5% |
0% |
|
Packaging Material |
15% |
10% |
|
Poultry Feeds |
10% |
5% |
|
Motor vehicles exceeding 1500cc |
40% - 60% |
40% |
|
Selected household goods |
40% |
30% |
|
Selected medical equipment |
40% |
10% |
|
Selected landscaping equipment |
40% |
25% |
For specific details please refer to Statutory Instrument 191 of 2010
Suspension of Duty on importation of Basic Food stuffs [SI 191 of 2010]
In terms of Statutory Instrument 191 of 2010 the suspension of duty on basic food stuffs has been extended further to 30 June 2011. Note that laundry soap and tooth paste are now liable to duty and VAT on importation.
|
Commodity code |
Description |
|
1006.1000 |
Rice in the husk (paddy or rough) |
|
1006.2000 |
Husked (brown) rice |
|
1006.3000 |
Semi-milled or wholly milled rice whether or not polished or glazed. |
|
1006.4000 |
Broken Rice |
|
1101.0000 |
Wheat or meslin flour |
|
1102.1000 |
Rye flour |
|
1102.2000 |
Maize (corn) flour |
|
1102.9000 |
Other flour |
|
1103.1300 |
Of maize |
|
1105.1000 |
Flour of potatoes |
|
1106.1000 |
-Flour of the dried leguminous vegetables of heading. 07.13 |
|
1106.2000 |
-Flour of sago or of roots or tubers of heading No. 07.14 |
|
1106.3000 |
-Flour of the products of Chapter 8 |
|
1507.9010 |
Soya-bean Cooking oil |
|
1508.9010 |
Groundnut Cooking oil |
|
1509.9010 |
Olive Cooking oil |
|
1510.0010 |
Olive Cooking oil whether or not refined but not chemically modified |
|
1511.9010 |
Palm Cooking oil |
|
1512.1910 |
Sunflower and safflower seed Cooking oil |
|
1512 2910 |
Cotton seed Cooking oil |
|
1513.1910 |
Coconut Cooking oil |
|
1513.2910 |
Palm kennel or babassu Cooking oil |
|
1515.2910 |
Maize Cooking oil |
|
1515.5010 |
Sesame Cooking oil |
|
1515.9020 |
Vegetable Cooking oil |
|
2501.0010 |
Salt in immediate packings of a content less than 5kgs |
|
2501.0090 |
Salt in other packing which is 5kgs and above |
|
3304.9910 |
Preparations for sunscreen or sun tan (other than medicaments). |
Excise Duty on Cigarettes& Energy Saving Bulbs – SI 189 of 2010
With effect from 1 January 2011 the rates of excise duty on locally produced cigarettes and non-energy saving bulbs has been reviewed as follows:
|
Heading No. |
Commodity code |
Description of Goods
|
Quantity
|
Rate of duty |
|
24.02 |
|
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES. |
|
|
|
|
2402.1000 |
- Cigars, cheroots and cigarillos containing tobacco |
Per 1000 cigarettes |
$7.00 |
|
|
|
- Cigarettes containing tobacco: |
|
|
|
|
2402.2010 |
Weighing not more than 910g per thousand |
Per 1000 cigarettes |
$7.00 |
|
|
2402.2020 |
Weighing more than 910g and not more than 1000g per thousand |
Per 1000 cigarettes |
$7.00 |
|
|
2402.2030 |
Weighing more than 1000g and not more than 1135g per thousand |
Per 1000 cigarettes |
$7.00 |
|
|
2402.2040 |
Weighing more than 1135g and not more than 1225g per thousand |
Per 1000 cigarettes |
$7.00 |
|
|
2402.2090 |
Other |
Per 1000 cigarettes |
$7.00 |
|
24.03 |
|
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONSTITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES. |
|
|
|
|
|
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion: |
|
|
|
|
2403.1010
|
Cigarette tobacco
|
Per 1000 cigarettes
|
$7.00 |
|
|
2403.1020
|
Pipe tobacco
|
Per 1000 cigarettes
|
$7.00
|
|
85.39 |
8539.2210 |
Other, of a power exceeding 40W but not exceeding 60W |
1. Kg 2. No
|
$0.15
|
|
|
8539.2220 |
Other, of a power exceeding 60W but not exceeding 80W |
1. Kg 2. No
|
$0.20
|
|
|
8539.2230 |
Other, of a power exceeding 80W but not exceeding 100W |
1. Kg 2. No
|
$0.25
|