Additional duty on imported liquor: tiered ad valorem rates apply according to CIF price per case for retail packings. Specification of additional duty on imported alcoholic liquors packaged for retail sale, linked to domestic excise duty levels and tiered by CIF price per defined packing unit. The notification uses powers under the Customs Tariff Act to prescribe ad valorem additional duty rates for goods under specified tariff headings, defines a 'case' as nine litres, and requires pro rata CIF valuation for other packing sizes to determine the applicable rate.
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Additional duty on imported liquor: tiered ad valorem rates apply according to CIF price per case for retail packings.
Specification of additional duty on imported alcoholic liquors packaged for retail sale, linked to domestic excise duty levels and tiered by CIF price per defined packing unit. The notification uses powers under the Customs Tariff Act to prescribe ad valorem additional duty rates for goods under specified tariff headings, defines a "case" as nine litres, and requires pro rata CIF valuation for other packing sizes to determine the applicable rate.
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