ASEAN excise tax

Alcoholic preparations in liquid form as raw material for making composite concentrates of a kind used for the manufacture of alcoholic beverages

Nil

$88.00 per litre of alcohol*

Alcoholic preparations in other forms being raw material for making composite concentrates of a kind used for the manufacture of alcoholic beverages

Nil

$113.00 per kgm

Alcoholic composite concentrates in liquid form for simple dilution with water of a kind used for the manufacture of alcoholic beverages

Nil

$88.00 per litre of alcohol*

Alcoholic composite concentrates in other forms for simple dilution with water of a kind used for the manufacture of alcoholic beverages

Nil

$113.00 per kgm

Other alcoholic preparations in liquid form of a kind used for the manufacture of alcoholic beverages

Nil

$88.00 per litre of alcohol*

Other alcoholic preparations in other forms of a kind used for the manufacture of alcoholic beverages

Nil

$113.00 per kgm

Stout or porter

$16.00 per litre of alcohol

$60.00 per litre of alcohol*

Other beer including ale

$16.00 per litre of alcohol

$60.00 per litre of alcohol*

Sparkling wine

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes not over 15% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes over 15% but not over 23% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes over 23% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*

Grape must with fermentation prevented or arrested by addition of alcohol not over 15% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*

Grape must with fermentation prevented or arrested by addition of alcohol over 15% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes not over 15% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes over 15% but not over 23% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Wine of fresh grapes over 23% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Grape must with fermentation prevented or arrested by addition of alcohol not over 15% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Grape must with fermentation prevented or arrested by addition of alcohol over 15% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Other grape must not over 15% alcoholic 

Nil

$88.00 per litre of alcohol*

Other grape must over 15% alcoholic 

Nil

$88.00 per litre of alcohol*

Vermouth & other wine of fresh grape flavoured with plants or aromatic substances not over 15% alcoholic  in containers of 2l or less

Nil

$88.00 per litre of alcohol*