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What is Excise Tax?

Excise tax is a tax imposed on the importation or manufacturing of an excisable good.

 

When must my return and/or payment MUST MY RETURN AND/OR PAYMENT REACH INLAND REVENUE Division?

All returns must be received by Inland Revenue Division by no later than the twentieth (20th) day of the following tax period. For example, if you are filing for the tax period in February, your return must reach Inland Revenue Division  by no later than March 20th to avoid penalties for late filing and/or late payment.

 

RATES

 

 

HEADING

 

 

DESCRIPTION OF GOODS

 

RATES

 

22.02

 

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non‑alcoholic beverages, not including fruit or vegetable juices of Heading No. 20.09

 

22.03

 

Beer made from malt

 

$4.40 per litre of absolute alcohol

 

2203.001

 

Beer

 

 

 

2203.002

 

Stout

 

$4.40 per litre of absolute alcohol

 

2203.003

 

Other

 

$4.40 per litre of absolute alcohol

 

22.04

 

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09

 

2204.10

 

 

Sparkling wine

 

$1.10 per litre

 

2204.20

 

Other wine; grape must with fermentation prevented or arrested by the addition of alcohol

 

2204.21

 

In containers holding 2 litres or less

 

$110 per litre

 

2204.29

 

Other:

 

 

 

2204.291

 

Grape must with fermentation prevented or arrested by the addition of alcohol

 

$1.10 per litre

 

2204.299

 

Other

 

$1.10 per litre

 

2204.30

 

Other grape must

 

$1.10 per litre

 

22.05

 

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substance

 

2205.10

 

In containers holding 2 litres or less

 

$1.10 per litre

 

2205.90

 

Other

 

$1.10 per litre

 

22.07

 

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher; ethyl alcohol and other spirits, denatured, of any strength

 

2207.10.10

 

 

 

 

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher

 

$4.40 per litre of absolute alcohol

 

2207.20

 

Ethyl alcohol and other spirits, denatured, of any strength

 

$4.40 per litre of absolute alcohol

 

22.08

 

 

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.

 

2208.20

 

 

Spirits obtained by distilling grape wine or grape marc:

 

2208.201

 

Brandy, in bottles of a strength not exceeding 46% vol

 

$4.40 per litre of absolute alcohol

 

2208.209

 

Other

 

$4.40 per litre of absolute alcohol

 

2208.30

 

Whiskies:

 

2208.301

 

In bottles of a strength not exceeding 46% vol

 

$4.40 per litre of absolute alcohol

 

2208.309

 

Other

 

$4.40 per litre of absolute alcohol

 

2208.40

 

Rum and taffia:

 

2208.401

 

In bottles of a strength not exceeding 46% vol

 

$4.40 per litre of absolute alcohol

 

2208.409

 

Other

 

$4.40 per litre of absolute alcohol

 

2208.50

 

Gin and Geneva:

 

2208.50q

 

In bottles of a strength not exceeding 46% vol

 

$4.40 per litre of absolute alcohol

 

2208.509

 

 

Other

 

$4.40 per litre of absolute alcohol

 

2208.60

 

Vodka

 

$4.40 per litre of absolute alcohol

 

2208.70

 

 

Liqueurs and cordials

 

$4.00 per litre of absolute alcohol

 

2208.90

 

Other:

 

 

 

2208.909

 

Other

 

$4.40 per litre of absolute alcohol

 

 

 

 

 

 

 

 

Get in touch

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Financial Complex, Carenage, St. George’s
 
Telephone: 1 (473) 440-3556 / 435-6945/46
Fax: 1 (473) 440-6621
 
Email: gndird@ird.gd
 
Value Added Tax (VAT):
Email: vat@ird.gd
 
Eservices:
Telephone: 1 (473) 435-0223 / 435-1905
Toll Free: 1-855-835-1498
Email: etaxhelpdesk@ird.gd

Opening Hours & D.R.Os

Monday - Friday
Operating Hrs: 8:00AM - 4:00PM
Cash Office Hrs: 8:00AM - 3:00PM
 
 
 
District Revenue Offices:
Sauteurs, St. Patrick: 1 (473) 442-9324
Grenville, St. Andrew: 1 (473) 442-7446/6904
Gouyave, St. John: 1(473) 444-8231
Victoria, St. Mark: 1 (473) 444-8425
St. David: 1 (473) 444-6243
Carriacou: 1 (473) 443-7388
Inland Revenue Division - www.ird.gd