Commencement

This Act shall come into force on the 01 day of April 2016. MADE by the Minister of Finance this 14th day of March 2016. (DEAN O. BARROW) Minister of Finance 58 Customs and Excise Duties SCHEDULE (Paragraph 2) ITEMS AND RATES OF REVENUE REPLACEMENT DUTY Tariff Heading No. BZ Description of Goods No. 02.10 Meat and edible meat offal, salted in brine, dried or smoked; edible flours and meals of meat or meat offal. 1 0210.11.00 00 Hams, Shoulders and Cuts thereof, with bone in 10% 2 0210.12.10 00 Bacon 10% 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. 3 1106.30.90 10 Dehydrated coconut products 10% 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 4 1601.00.30 00 Salami Sausage 10% 5 1601.00.90 13 Pork sausage (including morcia and longaniza) 10% 6 1601.00.90 14 Beef sausage 10% 16.02 Other prepared or preserved meat, meat offal or blood. 7 1602.49.90 10 Seasoned ground pork and seasoned meats 10% 8 1602.50.90 10 Seasoned ground beef and seasoned meats 10% Customs and Excise Duties 59 20.07 Jams, fruit jellies, marmalade, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not elsewhere specified or included. 9 2007.99.30 00 Guava jams and jellies 10% 10 2007.99.50 00 Nutmeg jams and jellies 10% 11 2007.99.90 00 Other jams and jellies 10% Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 20.08 12 2008.11.00 00 Peanut butter 50% Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 20.09 Orange juice: Frozen: 13 2009.11.10 00 Concentrated 40% 14 2009.11.20 00 Other (Frozen) 40% Not frozen, of a Brix value not exceeding 20: 15 2009.12.10 00 For infant use, in packages put up for retail sale 40% 16 2009.12.20 00 Other, in packages put up for retail sale, not concentrated 40% 17 2009.12.30 00 Other, not concentrated 40% 60 Customs and Excise Duties 18 2009.12.90 00 Other, concentrated 40% Other: 19 2009.19.10 00 For infant use, in packages put up for retail sale 40% 20 2009.19.20 00 Other, in packages put up for retail sale 40% 21 2009.19.90 00 Other, in packages put up for retail sale 40% Grapefruit (including pomelo) juice: Of a Brix value not exceeding 20: 22 2009.21.10 00 For infant use, in packages put up for retail sale 40% 23 2009.21.20 00 Other, in packages put up for retail sale, not concentrated 40% 24 2009.21.30 00 Other, not concentrated 40% 25 2009.21.90 00 Other, concentrated 40% Other: 26 2009.29.10 00 For infant use, in packages put up for retail sale 40% 27 2009.29.20 00 Other, in packages put up for retail sale 40% 28 2009.29.90 00 Not in packages put up for retail sale 40% Juice of any other single citrus fruit: Of a brix value not exceeding 20: Lime juice of a Brix value not exceeding 20: 29 2009.31.11 00 For infant use, in packages put up for retail sale 40% Customs and Excise Duties 61 30 2009.31.12 00 Other, in packages put up for retail sale, concentrated 40% 31 2009.31.13 00 Other, in packages put up for retail sale, not concentrated 40% 32 2009.31.19 00 Not in packages put up for retail sale 40% Other juice of any Single Citrus Fruit Of a brix value not exceeding 20: 33 2009.31.91 00 For infant use, in packages put up for retail sale 40% 34 2009.31.92 00 Other, in packages put up for retail sale 40% 35 2009.31.99 00 Not in packages put up for retail sale 40% Other: Lime juice of a Brix value exceeding 20: 36 2009.39.11 00 For infant use, in packages put up for retail sale 40% 37 2009.39.12 00 Other, in packages put up for retail sale, concentrated 40% 38 2009.39.13 00 Other, in packages put up for retail sale, not concentrated 40% 39 2009.39.19 00 Not in packages for retail sale 40% Other juice of any single citrus fruit of a Brix value exceeding 20: 40 2009.39.91 00 For infant use, in packages put up for retail sale 40% 41 2009.39.92 00 Other, in packages put up for retail sale 40% 42 2009.39.99 00 Not in packages put up for retail sale 40% 62 Customs and Excise Duties Pineapple juice: Of a Brix value not exceeding 20: 43 2009.41.10 00 For infant use, in packages put up for retail sale 40% 44 2009.41.30 00 Other, in packages put up for retail sale 40% 45 2009.41.40 00 Not in packages put up for retail sale 40% Other: 46 2009.49.10 00 For infant use, in packages put up for retail sale 40% 47 2009.49.20 00 Other. in packages put up for retail sale 40% 48 2009.49.40 00 Not in packages for retail sale 40% Tomato juice: 49 2009.50.10 00 For infant use, in packages put up for retail sale 40% 50 2009.50.90 00 Other tomato juice (see Chapter Note 4) 40% Grape Juice (including Grape Must): Of a Brix value not exceeding 30: 51 2009.61.10 00 Concentrated, other than grape must 40% 52 2009.61.20 00 Grape Must (see Additional Caricom Note 3) 40% 53 2009.61.30 00 Other, for infant use, in packages put up for retail sale 40% 54 2009.61.40 00 Other, in packages put up for retail sale 40% 55 2009.61.90 00 Other, not in packages put up for retail sale 40% Customs and Excise Duties 63 Other: 56 2009.69.10 00 For infant use, in packages put up for retail sale 40% 57 2009.69.20 00 Grape Must (See Additional Caricom Note 3) 40% 58 2009.69.30 00 Other, in packages put up for retail sale 40% 59 2009.69.90 00 Other, not in packages put up for retail sale 40% Apple juice: Of a Brix value not exceeding 20: 60 2009.71.10 00 Concentrated, not in packages for retail sale 40% 61 2009.71.20 00 Other, for infant use, in packages put up for retail sale 40% 62 2009.71.30 00 Other, in packages put up for retail sale 40% 63 2009.71.80 00 Other, not in packages put up for retail sale 40% Other: 40% 64 2009.79.10 00 For infant use, in packages put up for retail sale 40% 65 2009.79.20 00 Other, in packages put up for retail sale 40% 66 2009.79.80 00 Not in packages put up for retail sale 40% Juice of any other single fruit or vegetable: Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- idaea) juice: 64 Customs and Excise Duties 67 2009.81.10 00 For infant use. in packages put up for retail sale 40% 68 2009.81.90 00 Other 40% Other: Passion Fruit Juice: 69 2009.89.11 00 For infant use, in packages put up for retail sale 40% 70 2009.89.12 00 Other, in packages put up for retail sale 40% 71 2009.89.13 00 Other, concentrated, not in packages put up for retail sale 40% 72 2009.89.19 00 Other 40% Tamarind Juice: 73 2009.89.22 00 For infant use. in packages put up for retail sale 40% 74 2009.89.23 00 Other. in packages put up for retail sale 40% 75 2009.89.29 00 Not in packages put up for retail sale 40% 76 2009.89.30 00 Other, for infant use, in packages put up for retail sale 40% 77 2009.89.90 00 Other 40% Mixtures of juices: 78 2009.90.10 00 Mixtures of grapefruit juice and orange juice, for infant use, in packages put up for retail sale 79 2009.90.20 00 Other mixtures of grapefruit juice and other juice 40% 80 2009.90.30 00 Other mixtures of orange juice with other juice 40% Customs and Excise Duties 65 81 2009.90.40 00 Mixtures of pineapple juice and other juice, for infant use, in packages put up for retail sale 40% 82 2009.90.50 00 Other mixtures of pineapple juice with other juice 40% 83 2009.90.60 00 Other mixtures of juices. for infant use, in packages put up for retail sale 40% 84 2009.90.90 00 Other Mixtures of juice 40% 21.05 Ice cream and other edible ice, whether or not containing cocoa. 85 2105.00.10 00 Ice cream 50% 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 20.09. 22.02 86 2202.10.10 00 Aerated waters 30% 87 2202.10.90 00 Other waters 30% Other: 88 2202.90.10 00 Beverages containing cocoa 10% 89 2202.90.20 00 Malt beverages 10% 90 2202.90.90 00 Other 10% 22.03 Beer made from malt. 91 2203.00.10 00 Beer $30.44/lmp. Gal. 66 Customs and Excise Duties 92 2203.00.20 00 Stout $30.44/lmp. 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. 22.06 93 2206.00.90 00 Other $20/lmp. 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 94 2402.20.00 00 Cigarettes containing tobacco $236 per 1,000 68.1 Articles of cement, of concrete or of artificial stone, whether or not reinforced. 95 6810.11.00 10 Building blocks 20% 71.13 Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal, 96 7113.11.00 00 of silver, whether or not plated or dad with other precious metal 10% 97 7113.19.10 00 of gold 10% 98 7113.19.90 00 Other 10% 99 7113.20.00 00 of base metal clad with precious metal 10% Customs and Excise Duties 67 Articles of goldsmiths' and silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. Of precious metal whether or not plated or clad with precious metal. 71.14 100 7114.11.00 00 Of silver, whether or not plated or clad with other precious metal 10% 101 7114.19.00 00 Of other precious metal, whether or not plated or clad with precious metal 10% 102 711420.00 00 Of base metal clad with precious metal 10% 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 103 7116.10.00 00 Of natural or cultured pearls 10% 104 7116.20.00 00 Of precious or semi-precious stones (natural, synthetic or reconstructed) 10% 71.17 Imitation jewelry of base metal, whether or not plated with precious metal 105 7117.11.00 00 Cuff-links and studs 10% 106 7117.19.00 00 Other imitation jewelry of base metal, whether or not plated with precious metal: 10% 107 7117.90.00 00 Other imitation jewelry 10% 68 Customs and Excise Duties Aluminum structures (excluding pre- fabricated buildings of heading 9406.00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. 76.1 108 7610.10.00 00 Doors, windows and their frames and thresholds for doors- (whether unassembled or disassembled) 109 7610.90.90 00 Other, hurricane storm shutters and mosquito screens of aluminum 15%