Amharic

Excise Tax in Ethiopia

— March 3, 2020 comments off

በአዲሱ የኤክሳይዝ ታክስ አዋጅ ጋር ተያይዞ ብዙ የፊስቡክ ገፃችን ተከታታዮች ደጋግማችሁ በአሮጌ እና አዲስ መኪና ላይ የተጣለው የኤክሳይዝ ታክስ ልዩነት እንድናቀርብ በጠያቃችሁት መሠረት የተወሰኑት ከታች በሠንጠረዥ ውስጥ ተዘርዝሯል፡፡

ይህም ከዚህ በፊት እንደተገለፀው መካከለኛ ገቢ ያላቸው ሰዎች በብዛት የሚጠቀሙት ከ1 ሺህ 300 ሲሲ ያልበለጠ የፈረስ ጉልበት ያላቸው ተሽካረካሪዎች እና ባለ 3 እግር ተሽከርካሪዎች ላይ ተጥሎ የነበረው ኤክሳይዝ ታክስ አዲስ በሀገር ውስጥ የሚገጣጠሙ፣ ሙሉ በሙሉ ተበትነው የቀረቡ፣ በሀገር ውስጥ ኢንዱስትሪ እንዲገጣጠሙ በከፊል ተበትነው የገቡ እና አዲስ ሙሉ በሙሉ ተገጣጥመው የቀረቡ ላይ እንዲጣል የሚጠይቀው የኤክሳይዝ ታክስ ከ30 በመቶ ወደ 5 በመቶ ዝቅ እንዲል ማሻሻያ እንደተደረገበት አንስቷል።

በተጨማሪም ከ1 ዓመት እስከ ከ2 ዓመት ያገለገሉ ተሽከርካሪዎች ላይ እንዲጣል የሚጠይቀው የኤክሳይዝ ታክስ ከ80 በመቶ ወደ 55 በመቶ እንዲሁም፥ ከ2 ዓመት እስከ ከ4 ዓመት ያገለገሉ ተሽከርካሪዎች ላይ እንዲጣል የሚጠይቀው የኤክሳይዝ ታክስ ከ130 በመቶ ወደ 105 በመቶ ዝቅ እንዲል ማሻሻያ ተደርጎበታል።


ከ4 እስከ 7 ዓመት ያገለገሉ ተሽከርካሪዎች ላይ እንዲጣል የሚጠይቀው የኤክሳይዝ ታክስ ከ230 በመቶ ወደ 205 በመቶ ዝቅ እንዲል ማሻሻያ መደረጉ ተጠቅሷል።

ከ7 ዓመት በላይ ያገለገሉ ተሽከርካሪዎች ላይ እንዲጣል የሚጠይቀው የኤክሳይዝ ታክስ ከ430 በመቶ ወደ 405 በመቶ ዝቅ እንዲል ማሻሻያ መደረጉም ነው የተነሳው።

አዋጁ የካቲት 5 ቀን 2012 ዓ.ም በህዝብ ተወካዮች ምክር ቤት የጸደቀ ሲሆን ተግባራዊ መሆን የጀመረው ከየካቲት 6 ቀን ጀምሮ ነው፡፡
-ስለሆነም የኤክሳይዝ ታክስ የሚከፈልባቸውን ምርቶች የሚያመርት ድርጅት ከተጠቀሰው ቀን ጀምሮ በአዲሱ የኤክሳይዝ ታክስ ምጣኔ መሰረት ታክስ መሰብሰብ ያለበት መሆኑ፣
-አምራች ድርጅቶች በሚያከናውኑት ሽያጭ ላይ ኤክሳይዝ ታክስ ለመሰብሰብ ቀድም ሲል ባሳተሙት የተጨማሪ እሴት ታክስ ደረሰኝ የእጅ በእጅ ደረሰኝ ላይ የኤክሳይዝ ታክሱን በማስገባት እንዲሰበስቡ በጊዜያዊነት የተፈቀደ ሲሆን (እስከ የካቲት 30/2012) በዚሁ አግባብ ተግባራዊ ማድረግ እንደሚገባ፣
-በእጅ ላይ በሚገኝ ደረሰኝ ከመጠቀም ጎን ለጎን በታክስ ማዕከላት በመቅረብ በአዲሱ የኤክሳይ አዋጅ መሰረት ደረሰኝ ማሳተም እንደሚገባ፣
-አዋጁ ከጸደቀበት ጊዜ ጀምሮ ባሉት 6 ወራት ውስጥ የኤክሳይዝ ታክስ የሚከፈልባቸው ምርቶችን የሚያመርቱ ድርጅቶች በሙሉ አስፈላጊውን መስፈርት በማሟላት መመዝገብ የሚያስፈልግ ሲሆን ከታክስ ባለስልጣኑ ፍቃድ ሳይሰጥ የኤክሳይዝ ታክስ የሚከፈልባቸውን ምርቶች ማምረትም ሆነ ማከፋፈል የወንጀል ተጠያቂነት የሚያስከትል ሲሆን፡-

ከላይ የቀረቡትን ጨምሮ በአዋጁ አተጋባበር ላይ አጠቃላይ መረጃ ለማግኘት ሳሪስ ሙለጌ ህንጻ አራተኛ ፎቅ ቢሮ ቁጥር 421 በአካል በመቅረብ ወይም በስልክ ቁጥር 0118-931709 ወይም በኢ-ሜል አድራሻ exciseteam9@gmail.com መረጃና ማብራሪያ ማግኘት ይቻላል፡፡

HeadingTariff NumberDescriptionExcise Rate on Value
Fats and Oils
15.01 to 15.15
Edible animal or vegetable fats and oils and their cleavage products; with content of 40g or more saturated fat per 100g, or unable to determine level of saturated fat from label.30%
15.16
Edible animal or vegetable fats and oils, partially or wholly hydrogenated, with content of 40g or more saturated fat per 100g, or more than 0.5g of trans fat per 100g, or unable to determine level of saturated fat from label.40%
15.17
Edible margarine 40g or more saturated fat per 100g, or more than 0.5g of trans fat per 100g.50%
Sugar and Sugar Confectionery
17.01
1701.1200 
Any type of sugar (in solid or liquid form) excluding molasses, Maple sugar and maple syrup 		20%
1701.1400 
1701.9100 
1701.9900 
17.021702.2000
17.041704.1000Chewing gum, whether or not sugar coated30%
17.041704.9000Sugar confectionery including white chocolate not containing cocoa.
Chocolate and food preparation containing cocoa
18.061806.1000, 1806.2000, 1806.3100, 1806.3200, 1806.9090Chocolate and other food preparations containing cocoa not including Infant or Invalid food30%
Soft Drink Powder
21.062106.9040Powder soft drinks 25%
Beverages and Spirits
Non-Alcoholic Beverages
22.012201.1000All types of waters, including natural or artificial mineral waters and aerated (sparkling) waters canned in a factory, not containing added sugar or other sweetening matter nor flavored.10%
2201.9000
22.022202.1000 All types of mineral waters and aerated (sparkling) water containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, excluding fruit or vegetable juices and dietary supplements.25%
2202.9990
2202.9100Non-Alcoholic beer25%
Alcoholic Beverages and Spirits
22.03
2203.0000All types of beer made from malt 
40% or 11 Birr per liter, whichever is higher
Beer produced exclusively from barley grown and malted in Ethiopia.35% or 9 Birr per liter whichever is higher
Beer the local raw material content of which excluding water is at least 75% by weight of its constituents.30% or 8 Birr per liter whichever is higher
22.062206.0000Other fermented beverages (for example cider, perry, mead, sake, opaque beer), and with mixtures of fermented beverages with non-alcoholic beverage and spirituous beverages & stout and of other beer kind, Powdered beer,40% or 11 Birr per liter, whichever is higher
22.082208.9010Ready to drink mixtures of an alcoholic content not exceeding 7% vol.40% or 11 Birr per liter, whichever is higher
22.04 2204.1000All types of wine made of grape, wines including fortified wines, fermented wines, grape must, and other alcoholic beverages obtained by fermentation of fruits.40% 
2204.2100 
2204.2200
2204.3000
22.052205.1000 Wine the local raw material content of which excluding water is at least 75% by weight of its constituents.30%
2205.9000 
22.082208.3000Fermented beverages (Cider, perry, mead), mixture of fermented beverages and non alcoholic drinks, undenatured etyle alcohol of an alcoholic strengthes by volume of 80% or lower or higher, denatured etyle alcohol and sprits of any strength, whisky, Gin, Geneva, vodka, rum and other spirits obtained by distiling fermented sugar cane products, liqueurs, cordials. 80%
22.06 2206.0000 
22.072207.1000 
22.082208.2000  
2208.4000 
2208.5000 
2208.6000 
2208.7000 
2208.9090
22.072207.2000 All types of pure Alcohol60%
Tobacco & Tobacco Products
24.012401.1000 Tobacco Leaf 20%
2401.2000 
2401.3000
24.022402.2000Cigarettes30%  + 8 birr per pack (20 stick)
2402.1000Cigar, Cigarillos, Pipe tobacco, Snuff, Any other tobacco product30%  + 250 birr per Kilogram
2402.9000 
24.032403.1900 
2403.9100 
2403.9900
Salt
25.012501.0010  Salt 25%
2501.0090
Mineral Fuel, Oil and their  products
27.102710.1200 Fuel-Super Benzene, Regular Benzene, Petrol, Gasoline and other Motor Spirits, Jet fuel30%
2710.1910 
2710.1920 2710.1950 
2710.2010 
2710.2020 
2710.2050
Perfumes, Toilet Waters, Cosmetics and beauty products
33.0333.04, 33.053303.00003304.1000, 3304.2000, 3304.3000, 3304.9100, 3304.9900, 3305.2000, 3305.3000, 3305.9000,  Perfumes and Toilet Waters Cosmetics and beauty products Except Sun screen and Shampoos100%
Fireworks
36.043604.1000Fireworks100%
Plastic Bags
39.23, 39.233923.2110, 3923.2910, 3923.2910, 3923.2920Plastic shopping bags40 birr per kg
Tyres
40.11to 40.134011.1000to4013.9090Rubber Tyres 
5%
Textile and Textile products manufactured by industries.
50.07 

5007.1010 8.1 Textile fabrics, knitted or woven of natural silk, rayon, nylon, wool, partly or wholly made from cotton, which is grey, white, dyed or printed, in pieces of any length or width (except Mosquito net and Abugedi) and including blankets, bedsheets, counterpanes, towels, counterpanes, towels, table clothes and similar articles manufactured by industries.8%
5007.1090 
5007.2010 
5007.9010 
5007.9090
51.11to51.13
5111.1110 to5113.0090
52.08 to52.125208.1100to5212.2500

53.09to53.11		5309.1190to5311.0090

54.07to54.08		5407.1010to5408.3400

55.12to55.16		5512.1110to5516.9400

58.01to58.11 (Except 58.08), 		5801.1000to5811.0000 (Except 5802.1100, 5804.1010)
59.01 to59.11 (Except 59.02),5901.1000to5911.9000 (Except 5902.1000,5902.2000, 5902.9000)
57.01to57.055701.1000to5705.00008.2. Carpets 30%
60.01to60.066001.1000to6006.9000 8.3. Garments 8%
62.01to62.196201.1100to6217.9000
63.01to63.046310.1000to6304.9990
Artificial flowers, foliage and fruit and Articles made of artificial flowers, foliage or fruit.
67.026702.1000, 6702.9010, 6702.9090Artificial flowers, foliage and fruit and Articles made of artificial flowers, foliage or fruit. 10%
Human Hair and Wigs
67.0367.046703.00006704.1100, 6704.1900, 6704.2000, 6704.9000Human hair, waste of human hair, Wigs false beards, eyebrows and eyelashes, animal hair or of textile materials40%
Asbestos and Asbestos Products
68.11, 68.12, 68.13 6811.4000, 6812.9100, 6812.9200, 6812.93006812.8000, 6812.9900, 6813.2000Articles of asbestos-cement, of cellulose fiber-cement, Fabricated asbestos fibers; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear footwear, gaskets, whether or not reinforced, Friction material and article there of 

20%


NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-RECIOUS STONES
71.01to71.17 (Except 71.15)7101.1000 to 7117.9090(Except 7108.2000, 7115.1000, 7115.9010)Natural or cultured pearls, Precious or semi-precious stones, Precious metals, metals clad with precious metal, and articles thereof, imitation jewelry, coin Except monetary20%
Video recording or reproducing apparatus, Television broadcast receivers, cameras,
85.218521.1000, 8521.9010,8521.9090Video recording or reproducing apparatus, whether or not incorporating a video tuner10%
85.258525.8000Television camera, Digital camera and Video Camera recorder10%
85.278527.1310Radio-broadcast apparatus combined with sound  recording or reproducing apparatus presented SKD for assembly industry10%
8527.1390Radio-broadcasting apparatus combined with sound  recording or reproducing apparatus:10%










8527.1910Radio-broadcast receivers capable of operating without  an external source of power presented SKD for assembly industry10%
8527.1990Radio-broadcast receivers capable of operating without  an external source of power10%
8527.9920Radio-broadcast receivers combined with VCD or DVD players10%
8528.7210Incorporating video recording or reproducing apparatus, presented  SKD for the assembly industry10%
8528.7220Incorporating video recording or reproducing apparatus, presented CBU10%
8528.7230Other, presented  SKD for the assembly industry10%
8528.7290Colored Television10%
8528.7300Monocrome10%
Motor passenger cars, Station Wagons, utility cars, and Land Rovers, Jeeps pickups, similar vehicles (including motorized caravans), whether assembled, together with their appropriate initial equipment:
87.01Tractor
Single axle tractors

8701.1021Used, of age not exceeding four years100%

8701.1022Used, of age exceeding four years but not exceeding seven years200%

8701.1023Used, of age exceeding seven years 400%
Road tractors for semi-trailers

8701.2021Used, of age not exceeding four years100%

8701.2022Used, of age exceeding four years but not exceeding seven years200%

8701.2023Used, of age exceeding seven years 400%
Track-laying tractors

8701.3021Used, of age not exceeding four years100%

8701.3022Used, of age exceeding four years but not exceeding seven years200%

8701.3023Used, of age exceeding seven years 400%
Other, of an engine power
Not exceeding 18 kW

8701.9121Used, of age not exceeding four years100%

8701.9122Used, of age exceeding four years but not exceeding seven years200%

8701.9123Used, of age exceeding seven years 400%
Exceeding 18 kW but not exceeding 37 kW

8701.9221Used, of age not exceeding four years100%

8701.9222Used, of age exceeding four years but not exceeding seven years200%

8701.9223Used, of age exceeding seven years 400%
Exceeding 37 kW but not exceeding 75 kW:

8701.9321Used, of age not exceeding four years100%

8701.9322Used, of age exceeding four years but not exceeding seven years200%

8701.9323Used, of age exceeding seven years 400%
Exceeding 75 kW but not exceeding 130 kW

8701.9421Used, of age not exceeding four years100%

8701.9422Used, of age exceeding four years but not exceeding seven years200%

8701.9423Used, of age exceeding seven years 400%
Exceeding 130 kW

8701.9521Used, of age not exceeding four years100%

8701.9522Used, of age exceeding four years but not exceeding seven years200%

8701.9523Used, of age exceeding seven years 400%
87.02Motor vehicles for the transport of ten or more persons, including the driver.
With only compression-ignition internal combustion piston engine(diesel or semi-diesel)

8702.1021Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.1022Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.1023Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding seven years400%

8702.1024Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.1025Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.1026Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding seven years 400%
With both compression-ignition internal combustion piston engine(diesel or semi-diesel) and electric motor as motors for propulsion

8702.2021Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.2022Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.2023Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding seven years400%

8702.2024Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.2025Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.2026Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding seven years 400%
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion

8702.3021Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.3022Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.3023Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding seven years400%

8702.3024Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.3025Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.3026Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding seven years 400%
With only electric motor for propulsion

8702.4021Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.4022Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.4023Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding seven years400%

8702.4024Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.4025Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.4026Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding seven years 400%
Other Public Transport Vehicles 

8702.9021Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.9022Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.9023Used, Of a seating capacity not exceeding 16 passengers (adults) including the driver, of age exceeding seven years400%

8702.9024Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age not exceeding four years100%

8702.9025Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding four years but not exceeding seven years200%

8702.9026Used, Of a seating capacity exceeding 16 passengers (adults) including the driver, of age exceeding seven years 400%
87.03Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
Vehicles specially designed for travelling on snow; golf cars and similar vehicles

8703.1021Used, Of age one year or more but not exceeding two years50%

8703.1022Used, Of age exceeding two years but not exceeding four years100%

8703.1023Used, Of age exceeding four years but not exceeding seven years200%

8703.1024Used, Of age exceeding seven years 400%
Other vehicles, with only spark-ignition internal combustion reciprocating piston engine:
Of a cylinder capacity not exceeding 1,000 cc:
Three-wheeler motor vehicles

8703.2111New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.2112New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.2113New, Completely Built Up (CBU)5%

8703.2114Used, of age one year or more but not exceeding two years55%

8703. 2115Used, of age exceeding two years but not exceeding four years105%

8703.2116Used, of age exceeding four years but not exceeding seven years205%

8703.2117Used, of age exceeding seven years 405%
Other

8703.2191New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.2192New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.2193New, Completely Built Up (CBU)5%

8703.2194Used, of age one year or more but not exceeding two years55%

8703. 2195Used, of age exceeding two years or more but not exceeding four years105%

8703.2196Used, of age exceeding four years but not exceeding seven years205%

8703.2197Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
Of a cylinder capacity not exceeding 1300 cc:

8703.2211New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.2212New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.2213New, Completely Built Up (CBU)5%

8703.2214Used, of age one year or more but not exceeding two years55%

8703. 2215Used, of age exceeding two years or more but not exceeding four years105%

8703.2216Used, of age exceeding four years but not exceeding seven years205%

8703.2217Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1,300 cc:

8703.2221New, Completely Knocked Down (CKD) to be assembled by domestic industry60%

8703.2222New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.2223New, Completely Built Up (CBU)60%

8703.2224Used, of age one year or more but not exceeding two years110%

8703. 2225Used, of age exceeding two years or more but not exceeding four years160%

8703.2226Used, of age exceeding four years but not exceeding seven years260%

8703.2227Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000cc:
of a cylinder capacity not exceeding 1800 cc:

8703.2311New, Completely Knocked Down (CKD) to be assembled by domestic industry 60%

8703.2312New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.2313New, Completely Built Up (CBU) form60%

8703.2314Used, of age one year or more but not exceeding two years110%

8703. 2315Used, of age exceeding two years or more but not exceeding four years160%

8703.2316Used, of age exceeding four years but not exceeding seven years260%

8703.2317Used, of age exceeding seven years 460%
of a cylinder capacity exceeding 1800 cc:

8703.2321New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.2322New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.2323New, Completely Built Up (CBU) form100%

8703.2324Used, of age one year or more but not exceeding two years150%

8703. 2325Used, of age exceeding two years or more but not exceeding four years200%

8703.2326Used, of age exceeding four years but not exceeding seven years300%

8703.2327Used, of age exceeding seven years 500%
Of a cylinder capacity exceeding 3,000 cc:

8703.2411New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.2412New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.2413New, Completely Built Up (CBU) form100%

8703. 2421Used, of age one year or more but not exceeding two years150%

8703.2422Used, of age exceeding two years or more but not exceeding four years200%

8703.2423Used, of age exceeding four years but not exceeding seven years300%

8703.2424Used, of age exceeding seven years 500%
Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
Of a cylinder capacity not exceeding 1,500cc:
Three-wheeler motor vehicles

8703.3111New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.3112New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.3113New, Completely Built Up (CBU)5%

8703.3114Used, of age one year or more but not exceeding two years55%

8703.3115Used, of age exceeding two years or more but not exceeding four years105%

8703.3116Used, of age exceeding four years but not exceeding seven years205%

8703.3117Used, of age exceeding seven years 405%
Of a cylinder capacity not exceeding 1300cc:

8703.3121New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.3122New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.3123New, Completely Built Up (CBU)5%

8703.3124Used, of age one year or more but not exceeding two years55%

8703.3125Used, of age exceeding two years or more but not exceeding four years105%

8703.3126Used, of age exceeding four years but not exceeding seven years205%

8703.3127Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1300 cc:

8703.3131New, Completely Knocked Down (CKD) to be assembled by domestic industry60%

8703.3132New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.3133New, Completely Built Up (CBU)60%

8703.3134Used, of age one year or more but not exceeding two years110%

8703. 3135Used, of age exceeding two years or more but not exceeding four years160%

8703.3136Used, of age exceeding four years but not exceeding seven years260%

8703.3137Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
Of a cylinder capacity not exceeding 1,800 cc:

8703.3211New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.3212New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.3213New, Completely Built Up (CBU) form100%

8703.3214Used, of age one year or more but not exceeding two years150%

8703.3215Used, of age exceeding two years or more but not exceeding four years200%

8703.3216Used, of age exceeding four years but not exceeding seven years300%

8703.3217Used, of age exceeding seven years 500%
Of a cylinder capacity exceeding 1800 cc:

8703.3221New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.3222New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.3223New, Completely Built Up (CBU) form100%

8703.3224Used, of age one year or more but not exceeding two years150%

8703.3225Used, of age exceeding two years or more but not exceeding four years200%

8703.3226Used, of age exceeding four years but not exceeding seven years300%

8703.3227Used, of age exceeding seven years 500%
Of a cylinder capacity exceeding 2,500cc:

8703.3312New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.3313New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.3314New, Completely Built Up (CBU) form100%

8703. 3321Used, of age one year or more but not exceeding two years150%

8703.3322Used, of age exceeding two years or more but not exceeding four years200%

8703.3323Used, of age exceeding four years but not exceeding seven years300%

8703.3324Used, of age exceeding seven years 500%
Other vehicles, with both spark-ignition  internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
Three-wheeler motor vehicles:

8703.4011New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.4012New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.4013New, Completely Built Up (CBU)5%

8703.4014Used, of age one year or more but not exceeding two years55%

8703.4015Used, of age exceeding two years or more but not exceeding four years105%

8703.4016Used, of age exceeding four years but not exceeding seven years205%

8703.4017Used, of age exceeding seven years 405%
Of a cylinder capacity not exceeding 1300 cc:

8703.4021New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.4022New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.4023New, Completely Built Up (CBU)5%

8703.4024Used, of age one year or more but not exceeding two years55%

8703.4025Used, of age exceeding two years or more but not exceeding four years105%

8703.4026Used, of age exceeding four years but not exceeding seven years205%

8703.4027Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1300 cc but not exceeding 1800 cc:

8703.4031New, Completely Knocked Down (CKD) to be assembled by domestic industry 60%

8703.4032New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.4033New, Completely Built Up (CBU) form60%

8703.4034Used, of age one year or more but not exceeding two years110%

8703.4035Used, of age exceeding two years or more but not exceeding four years160%

8703.4036Used, of age exceeding four years but not exceeding seven years260%

8703.4037Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1800 cc:

8703.4041New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.4042New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.4043New, Completely Built Up (CBU) form100%

8703.4044Used, of age one year or more but not exceeding two years150%

8703.4045Used, of age exceeding two years or more but not exceeding four years200%

8703.4046Used, of age exceeding four years but not exceeding seven years300%

8703.4047Used, of age exceeding seven years 500%
Other vehicles, with both compression- ignition internal combustion piston engine (diesel or semi-diesel) and  electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
Three-wheeler motor vehicles:

8703.5011New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.5012New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.5013New, Completely Built Up (CBU)5%

8703.5014Used, of age one year or more but not exceeding two years55%

8703.5015Used, of age exceeding two years or more but not exceeding four years105%

8703.5016Used, of age exceeding four years but not exceeding seven years205%

8703.5017Used, of age exceeding seven years 405%
Of a cylinder capacity not exceeding 1300 cc:

8703.5021New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.5022New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.5023New, Completely Built Up (CBU)5%

8703.5024Used, of age one year or more but not exceeding two years55%

8703.5025Used, of age exceeding two years or more but not exceeding four years105%

8703.5026Used, of age exceeding four years but not exceeding seven years205%

8703.5027Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1300 cc but not exceeding 1800 cc:

8703.5031New, Completely Knocked Down (CKD) to be assembled by domestic industry 60%

8703.5032New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.5033New, Completely Built Up (CBU) form60%

8703.5034Used, of age one year or more but not exceeding two years110%

8703.5035Used, of age two years or more but not exceeding four years160%

8703.5036Used, of age exceeding four years but not exceeding seven years260%

8703.5037Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1800 cc:

8703.5041New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.5042New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.5043New, Completely Built Up (CBU) form100%

8703.5044Used, of age one year or more but not exceeding two years150%

8703.5045Used, of age exceeding two years or more but not exceeding four years200%

8703.5046Used, of age exceeding four years but not exceeding seven years300%

8703.5047Used, of age exceeding seven years 500%
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
Three-wheeler motor vehicles:

8703.6011New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.6012New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.6013New, Completely Built Up (CBU)5%

8703.6014Used, of age one year or more but not exceeding two years55%

8703.6015Used, of age exceeding two years or more but not exceeding four years105%

8703.6016Used, of age exceeding four years but not exceeding seven years205%

8703.6017Used, of age exceeding seven years 405%
Of a cylinder capacity not exceeding 1300 cc:

8703.6021New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.6022New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.6023New, Completely Built Up (CBU)5%

8703.6024Used, of age one year or more but not exceeding two years55%

8703.6025Used, of age exceeding two years or more but not exceeding four years105%

8703.6026Used, of age exceeding four years but not exceeding seven years205%

8703.6027Used, of age exceeding seven years 405%
Of a cylinder capacity exceeding 1300 cc but not exceeding 1800 cc:

8703.6031New, Completely Knocked Down (CKD) to be assembled by domestic industry 60%

8703.6032New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.6033New, Completely Built Up (CBU) form60%

8703.6034Used, of age one year or more but not exceeding two years110%

8703.6035Used, of age exceeding two years or more but not exceeding four years160%

8703.6036Used, of age exceeding four years but not exceeding seven years260%

8703.6037Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1800 cc:

8703.6041New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.6042New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.6043New, Completely Built Up (CBU) form100%

8703.6044Used, of age one year or more but not exceeding two years150%

8703.6045Used, of age exceeding two years or more but not exceeding four years200%

8703.6046Used, of age exceeding four years but not exceeding seven years300%

8703.6047Used, of age exceeding seven years 500%
Other vehicles, with both compression ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power፡
Three-wheeler motor vehicles:

8703.7011New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.7012New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.7013New, Completely Built Up (CBU)5%

8703.7014Used, of age one year or more but not exceeding two years55%

8703.7015Used, of age exceeding two years or more but not exceeding four years105%

8703.7016Used, of age exceeding four years but not exceeding seven years205%

8703.7017Used, of age exceeding seven years 405%
of a cylinder capacity not exceeding 1300 cc:

8703.7021New, Completely Knocked Down (CKD) to be assembled by domestic industry5%

8703.7022New, Semi Knocked Down (SKD) to be assembled by domestic industry5%

8703.7023New, Completely Built Up (CBU)5%

8703.7024Used, of age one year or more but not exceeding two years55%

8703.7025Used, of age exceeding two years or more but not exceeding four years105%

8703.7026Used, of age exceeding four years but not exceeding seven years205%

8703.7027Used, of age exceeding seven years 405%
of a cylinder capacity exceeding 1300 cc but not exceeding 1800 cc:

8703.7031New, Completely Knocked Down (CKD) to be assembled by domestic industry 60%

8703.7032New, Semi Knocked Down (SKD) to be assembled by domestic industry60%

8703.7033New, Completely Built Up (CBU) form60%

8703.7034Used, of age one year or more but not exceeding two years110%

8703.7035Used, of age exceeding two years or more but not exceeding four years160%

8703.7036Used, of age exceeding four years but not exceeding seven years260%

8703.7037Used, of age exceeding seven years 460%
Of a cylinder capacity exceeding 1800 cc:

8703.7041New, Completely Knocked Down (CKD) to be assembled by domestic industry 100%

8703.7042New, Semi Knocked Down (SKD) to be assembled by domestic industry100%

8703.7043New, Completely Built Up (CBU) form100%

8703.7044Used, of age one year or more but not exceeding two years150%

8703.7045Used, of age exceeding two years or more but not exceeding four years200%

8703.7046Used, of age exceeding four years but not exceeding seven years300%

8703.7047Used, of age exceeding seven years 500%
Other vehicles, with only electric motor for propulsion፡

8703.8021Used, of age one year or more but not exceeding two years50%

8703.8022Used, of age exceeding two years or more but not exceeding four years100%

8703.8023Used, of age exceeding four years but not exceeding seven years200%

8703.8024Used, of age exceeding seven years 400%
Other

8703.9011New, Completely Knocked Down (CKD) to be assembled by domestic industry30%

8703.9012New, Semi Knocked Down (SKD) to be assembled by domestic industry30%

8703.9013New, Completely Built Up (CBU)30%

8703.9021Used, of age one year or more but not exceeding two years80%

8703.9022Used, of age exceeding two years or more but not exceeding four years130%

8703.9023Used, of age exceeding four years but not exceeding seven years230%

8703.9024Used, of age exceeding seven years 430%
87.04Motor vehicles for the transport of goods.
Dumpers designed for off-highway use:

8704.1021Used, of age not exceeding four years100%

8704.1022Used, of age exceeding four years but not exceeding seven years200%

8704.1023Used, of age exceeding seven years 400%
Other, with compression-ignition internal combustion piston engine ( diesel or semi-diesel):
g.v.w. not exceeding 5 tonnes:
With a carrying capacity not exceeding 1,500 kg:

8704.2114Used, of age not exceeding four years100%

8704.2115Used, of age exceeding four years but not exceeding seven years200%

8704.2116Used, of age exceeding seven years 400%
With a carrying capacity exceeding 1,500 kg:

8704.2124Used, of age not exceeding four years100%

8704.2125Used, of age exceeding four years but not exceeding seven years200%

8704.2126Used, of age exceeding seven years 400%
g.v.w. exceeding 5 tones but not exceeding 20 tonnes:

8704.2221Used, of age not exceeding four years100%

8704.2222Used, of age exceeding four years but not exceeding seven years200%

8704.2223Used, of age exceeding seven years 400%
g.v.w. exceeding 20 tonnes:

8704.2321Used, of age not exceeding four years100%

8704.2322Used, of age exceeding four years but not exceeding seven years200%

8704.2323Used, of age exceeding seven years 400%
Other, with spark-ignition internal combustion piston engine:
g.v.w. not exceeding 5 tonnes:
With a carrying capacity not exceeding 1,500 kg:

8704.3114Used, of age not exceeding four years100%

8704.3115Used, of age exceeding four years but not exceeding seven years200%

8704.3116Used, of age exceeding seven years 400%
With a carrying capacity exceeding 1,500 kg:

8704.3124Used, of age not exceeding four years100%

8704.3125Used, of age exceeding four years but not exceeding seven years200%

8704.3126Used, of age exceeding seven years 400%
g.v.w. exceeding 5 tonnes:

8704.3221Used, of age not exceeding four years100%

8704.3222Used, of age exceeding four years but not exceeding seven years200%

8704.3223Used, of age exceeding seven years 400%
Other

8704.9021Used, of age not exceeding four years100%

8704.9022Used, of age exceeding four years but not exceeding seven years200%

8704.9023Used, of age exceeding seven years 400%
87.05Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries crane lorries, fire fighting vehicles, concrete – mixer lorries, road sweeper lorries spraying lorries, mobile workshops, mobile radiological units).
Crane lorries:

8705.1021Used, of age not exceeding four years100%

8705.1022Used, of age exceeding four years but not exceeding seven years200%

8705.1023Used, of age exceeding seven years 400%
Mobile drilling derricks:

8705.2021Used, of age not exceeding four years100%

8705.2022Used, of age exceeding four years but not exceeding seven years200%

8705.2023Used, of age exceeding seven years 400%
Concrete-mixer lorries:

8705.4021Used, of age not exceeding four years100%

8705.4022Used, of age exceeding four years but not exceeding seven years200%

8705.4023Used, of age exceeding seven years 400%
Motor Cycles:
87.118711.1011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.1012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.1013Motor Cycles  (CBU)5%
8711.1020Motor Cycles  (Used)200%
8711.2011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.2012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.2013Motor Cycles  (CBU)5%
8711.2020Motor Cycles  (Used)200%
8711.3011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.3012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.3013Motor Cycles  (CBU)5%
8711.3020Motor Cycles  (Used)200%
8711.4011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.4012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.4013Motor Cycles  (CBU)5%
8711.4020Motor Cycles  (Used)200%
8711.5011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.5012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.5013Motor Cycles  (CBU)5%
8711.5020Motor Cycles  (Used)200%
8711.6020Motor Cycles (Used Electric)200%
8711.9011Completely knocked down (CKD) to be assembled by domestic industry5%
8711.9012Semi Knocked Down (SKD) to be assembled by domestic industry5%
8711.9013Motor Cycles  (CBU)5%
8711.9020Motor Cycles  (Used)200%
87.16Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 
Trailers and semi-trailers of the caravan type, for housing or camping:

8716.1020Used200%
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes:

8716.2020Used200%
Other trailers and semi-trailers for the transport of goods: 
Tanker trailers and tanker semi – trailers:

8716.3120Used200%
Other

8716.3920Used
200%
Other trailers and semi-trailers

8716.4020Used200%
Other vehicles:
Tar and pitch boilers, and similar vehicles ordinarily employed in the construction and maintenance of road:

8716.8012Used
200%
Other:

8716.8092Used200%
Carnival and Festive Entertainment and Gambling Machine
95.04to95.059504.2000to9505.9000Carnival and festive entertainment, Gambling Machine, Playing Cards20%
Smoking pipes and cigar or cigarette holders
96.149614.0010Shisha pipes (including pipe bowls)20%
9614.0090Cigar or cigarette holders, and parts thereof.20%


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