Policy - Excise Tax Act, 2010

Date:
October 2010
Published by:
Official Gazette
Published year:
October 2010
Is the policy document adopted?:
No / No information
Type of policy:
Legislation relevant to nutrition

Tabs

Legislation Details

PART I – PRELIMINARY MATTERS

...

2. Application of Act.

This Act shall apply to goods which attract excise tax imported into, or manufactured in, Saint Christopher and Nevis only if

(a) the goods are imported or manufactured on or after the coming into force of this Act; or

(b) the goods were imported before the coming into force of this Act, but are entered for home use on or after the coming into force of this Act;

(c) the goods were manufactured before the coming into force of this Act, but are sold by the registered manufacturer or removed from a warehouse on or after the coming into force of this Act.

...

FIRST SCHEDULE

(Section 16.(2))

ITEM – DESCRIPTION - RATE OF TAX

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.

2202.10.00 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

2202.10.10 - Aerated beverages - 5%

2202.10.90 - Other - 5%

2202.90.00 - Other:

2202.90.10 - Beverages containing cocoa - 5%

2202.90.20 - Malt Beverages - 5%

2202.90.90 - Other - 5%

Revision log

DateUserLogState
Mon, 05/02/2022 - 09:50engesveenkBulk moderation state change.published