IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 11 Feb 2009 | Removal date: open ended
Still in force

Import tariff

On 13 March 2009 the Minister of Finance presented the 2009/10 Budget. The elements of the Budget with potential implications for international commerce include:
1.) Corporate tax for non-mining operators will be lowered from 35% to 34%
2.) "In accordance with requirements of the Southern African Customs Union (SACU) Agreement of 2002, excise duties on the following were increased.
Malt beer- increased by 7 cents to 79 cents per 340ml can
Unfortified wine- increased by 14 cents to N$1.98 per litre
Fortified wine - increased by 32 cents to N$3.72 per litre
Spirits- increased by N$3.21 to N$25.05 per 750ml
Cigarettes - increased by 88 cents to N$7.70 per packet of 20". (Paragraph F.7.) 
These excise duties were implemented with effect from 11 February 2009
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

241 Ethyl alcohol; spirits, liqueurs & spirits
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
220820 Spirits obtained by distilling grape wine or grape marc
220830 Whiskies
220860 Vodka
220870 Liqueurs and cordials
242 Wines
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
220421 In containers holding 2 l or less
220429 Other
243 Malt liquors & malt
2203 Beer made from malt.
220300 Beer made from malt.

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