ASEAN excise tax

Vermouth & other wine of fresh grape flavoured with plants or aromatic substances over 15% alcoholic  in containers of 2l or less

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 more than 2l

Nil

$88.00 per litre of alcohol*

Vermouth & other wine of fresh grape flavoured with plants or aromatic substances over 15% alcoholic  in containers of more than 2l

Nil

$88.00 per litre of alcohol*

Cider &perry

Nil

$60.00 per litre of alcohol*

Sake

Nil

$88.00 per litre of alcohol*

Toddy

Nil

$88.00 per litre of alcohol*

Shandy

Nil

$60.00 per litre of alcohol*

Other rice wine

Nil

$88.00 per litre of alcohol*

Other fermented beverages mixtures of fermented beverages & mixtures of fermented beverages & non-alcoholic beverages

Nil

$88.00 per litre of alcohol*

Undenatured ethyl alcohol of alcoholic strength by vol of 80% or more

Nil

$88.00 per litre of alcohol*

Brandy obtained by distilling grape wine or grape marc

Nil

$88.00 per litre of alcohol*

Other spirits obtained by distilling grape wine or grape marc

Nil

$88.00 per litre of alcohol*

Whiskies

Nil

$88.00 per litre of alcohol*

Rum & other spirits distilled from fermented sugar-cane products

Nil

$88.00 per litre of alcohol*

Gin &geneva

Nil

$88.00 per litre of alcohol*

Vodka

Nil

$88.00 per litre of alcohol*

Liqueurs & cordials

Nil

$88.00 per litre of alcohol*

Medicated samsu not over 40% alcoholic 

$8.00 per litre of alcohol

$88.00 per litre of alcohol*

Medicated samsu over 40% alcoholic 

$8.00 per litreof alcohol

$88.00 per litre of alcohol*

Other samsu not over 40% alcoholic 

$8.00 per litre of alcohol

$88.00 per litre of alcohol*

Other samsu over 40% alcoholic 

$8.00 per litre of alcohol

$88.00 per litre of alcohol*

Arrack or pineapple spirit not over 40% alcoholic 

Nil

$88.00 per litre of alcohol*

Arrack or pineapple spirit over 40% alcoholic 

Nil

$88.00 per litre of alcohol*

Bitters & similar beverages not over 57% alcoholic 

Nil

$88.00 per litre of alcohol*

Bitters & similar beverages over 57% alcoholic 

Nil

$88.00 per litre of alcohol*

Undenatured ethyl alcohol of less than 80% alcoholic  & other spirituous beverages

Nil

$88.00 per litre of alcohol*

Tobacco unmanufactured not stemmed or stripped Virginia type flue cured

Nil

$352.00 per kgm

Tobacco unmanufactured not stemmed or stripped Virginia type not flue cured

Nil

$352.00 per kgm

Tobacco unmanufactured not stemmed or stripped Burley type

Nil

$352.00 per kgm

Other tobacco unmanufactured not stemmed or stripped flue cured

Nil

$352.00 per kgm

Other tobacco unmanufactured not stemmed or stripped not flue cured

Nil

$352.00 per kgm

Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type flue cured

Nil

$352.00 per kgm

Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type not flue cured

Nil

$352.00 per kgm

Tobacco unmanufactured partly or wholly stemmed or stripped Oriental type

Nil

$352.00 per kgm

Tobacco unmanufactured partly or wholly stemmed or stripped Burley type

Nil

$352.00 per kgm

Other tobacco unmanufactured partly or wholly stemmed or stripped flue cured

Nil

$352.00 per kgm

Other tobacco unmanufactured partly or wholly stemmed or stripped not flue-cured

Nil

$352.00 per kgm

Tobacco stems

Nil

$352.00 per kgm

Other tobacco refuse

Nil

$352.00 per kgm

Cigars cheroots & cigarillos containing tobacco

Nil

$388.00 per kgm

Beedies cigarettes

Nil

$299.00 per kgm

Clove cigarettes

Nil

38.8 cents for every gram or part thereof of each stick of cigarette

Other cigarettes containing tobacco

Nil

38.8 cents for every gram or part thereof of each stick of cigarette

Cigars cheroots & cigarillos of tobacco substitutes

Nil

$388.00 per kgm

Cigarettes of tobacco substitutes

Nil

38.8 cents for every gram or part thereof of each stick of cigarette

Water pipe tobacco specified in Subheading Note 1 to Chapter 24

Nil

$388.00 per kgm

Anghoon packed for retail sale

Nil

$299.00 per kgm

Other smoking tobacco packed for retail sale

Nil

$388.00 per kgm

Other manufactured tobacco for the manufacture of cigarettes

Nil

$352.00 per kgm

Other smoking tobacco not packed for retail sale

Nil

$388.00 per kgm

Homogenised or reconstituted tobacco packed for retail sale

Nil

$388.00 per kgm

Homogenised or reconstituted tobacco not packed for retail sale

Nil

$388.00 per kgm

Manufactured tobacco substitutes

Nil

$388.00 per kgm

Snuff whether or not dry

Nil

$388.00 per kgm

Chewing & sucking tobacco excl snuff

Nil

$299.00 per kgm

Other manufactured tobacco not for smoking

Nil

$388.00 per kgm