Effective Rate of Duty caps excise on listed tariff items at specified ad valorem rates and unit charges. Exempts specified goods from central excise to the extent that duty exceeds the effective rate of duty specified for each listed tariff item; rates in the table are ad valorem unless otherwise stated. The table assigns effective rates (including entries at five percent, ten percent and twenty-two percent) and, for certain items, prescribes additional per unit or per chassis charges. Several entries were omitted or substituted by later notifications and the notification was subsequently rescinded.
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Effective Rate of Duty caps excise on listed tariff items at specified ad valorem rates and unit charges.
Exempts specified goods from central excise to the extent that duty exceeds the effective rate of duty specified for each listed tariff item; rates in the table are ad valorem unless otherwise stated. The table assigns effective rates (including entries at five percent, ten percent and twenty-two percent) and, for certain items, prescribes additional per unit or per chassis charges. Several entries were omitted or substituted by later notifications and the notification was subsequently rescinded.
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