Excise Tax

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 reach Inland Revenue Division?
All returns must be received by Inland Revenue Division 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
Water, 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
 
 
 
 
 
 

 

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
 

Additional Contacts

Eservices:
Telephone: 1 (473) 435-0223 / 435-1905
Toll Free: 1 (855) 835-1498
Email: etaxhelpdesk@ird.gd
E-services: eservices.gov.gd

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