Policy - Act to Amend the Revenue Code of Liberia, A.D. 2000, as amended by the Consolidated Tax Amendment Act of 2011 to Reform Excise Tax Law

Date:
January 2019
Published by:
Authority Ministry of Foreign Affairs
Published year:
January 2019
Is the policy document adopted?:
Yes
Adopted year:
December 2018
Adopted by:
Senate and House of Representatives of the Republic of Liberia
Type of policy:
Legislation relevant to nutrition

Tabs

Legislation Details
Section 1106 Excisable Goods and Services
Excisable commodities shall include:
(a) Alcoholic and non-alcoholic beverages (excluding water of heading 2201 of the HS Code)
...
(e)  Sugar
Schedule 1: Excise Tariff
Harmonized Code #  -  Article Description  
Legislative Committee Approved Rates
2009  -  Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
Import: US$ 0.45/liter
Local: US$ 0.05/liter
2201  - Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
Import: US$ 0.45/liter
Local: NIL
2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
Import: US$ 0.30/liter
Local: US$ 0.02/liter
Sugar
1701.99.10.00 - Cane or beet sugar and chemically pure sucrose in solid form: 5%
1701.99.90.00 - Cane or beet sugar and chemically pure sucrose in solid form: 5%
Reference: 

WHO NCD CCS 2019

Revision log

DateUserLogState
Wed, 08/14/2019 - 10:46engesveenkCreated by engesveenk.published