Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F72: Excise taxes 

Date when the measure came into force

31 October 2008 

Publication where the measure is specified

Laws of Botswana Chapter 43:08 

Regulation where the measure is specified

Control of Goods (Intoxicating Liquor (Levy)) Regulations 

Country/Region applying the measure

Botswana 

The rationale of the measure

None specified 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

2. Levy on intoxicating liquor
A person who–
(a) manufactures intoxicating liquor specified in the Schedule shall pay a levy at a rate of
30 per cent on the price paid or payable for such goods when sold for home consumption;
(b) imports intoxicating liquor specified in the Schedule shall pay a levy at a rate of 30 percent on the value. 

Reference of the measure

Article 2 

Measure also domestic

Yes 

Products affected by the measure.

Description

Traditional African beer powder as defined in Additional Note 1 to .10 Chapter 19
Beer made from malt
Wine of fresh grapes, including fortified wines; grape must exclude that of Heading No. 20.09
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
Undenatured ethyl alcohol strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol; spirit liqueurs and other spirituous beverages; compound alcoholic preparation of a kind used for the manufacture of beverages 

Countries/Regions affected by the measure.

Description

Entire world