RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/CPV/16 
1 November 2004 
 
 (04-4620) 
Working Party on the 
Accession of Cape Verde Original:   English 
 
 
 
ACCESSION OF CAPE VERDE 
 
Rates Table – Special Consumption Tax   
 
 The following submission, dated 26 October 2004, is being circulated at the request of the 
Delegation of the Republic of Cape Verde.   
_______________ 
 WT/ACC/CPV/16 
Page 2  
 
 Official Bulletin No. 22, I Series of 26 July 2004
 
 
Rates Table 
 
Special Consumption Tax 
(Articles 24 and 29 of the Law of Taxes on Expenses) 
 
 
HS Code Description Rates 
1604.30.00.00 Caviar and caviar substitutes: 10 
2203.00.10.00 and 
2203.00.90.00 Bottled in recipients of a capacity not exceeding 50 cl  
 - Others 30 
2204 - Wine of fresh grapes, including fortified wines; grape must other than 
that of heading 2009:  
2204.10.00   - Sparkling wine 30 
2204.21.00.90  
2204.29.00.90   - In containers holding 2 litres or less: 
  - Others  20 
20 
2205 Vermouth and other wine of fresh grapes flavored with plants or aromatic 
substances:  
2205.10.00.00   - In containers holding 2 litres or less: 30 
2205.90.00.00   - Others  30 
2206 Other fermented beverages (for example, cider, perry, mead); mixtures of 
fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not else where specified or included:  
2206.00.10.00 - Beer excluding the one made of malt 30 
2206.00.90.00 -  Others 30 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 
80 percent vol.; spirits, liqueurs and other spirituous beverages:  
2208.20.00.00  - Spirits obtained by distilling grape wine or grape marc (grape brandy): 30 
2208.30.00.00   - Whiskies:      30 
2208.40.00.00   - Rum and tafia: 30 
2208.50.00.00   - Gin and Geneva 30 
2208.60.00.00   -  Vodka  30 
2208.70.00.00   - Liqueurs and cordials 30 
2208.90.00.90   - Other 30 
2402 Cigars, cheroots, cigarillos and ci garettes, of tobacco or of tobacco 
substitutes:  
2402.10.00.00  - Tobacco, not stemmed / stripped: 10 
2402.20.00.00 - Tobacco, partly or wholly stemmed/stripped 10 
2402.90.00.00 - Tobacco refuse: 10 
2403 Other manufactured tobacco and manufactured tobacco substitutes; 
"homogenized" or "reconstituted" tob acco; tobacco extracts and essences:   
2403.10.00.00 Smoking tobacco, whether or not containing tobacco substitutes in any 
proportion: 10 
2710 Petroleum oils and oils obtained from bituminous minerals, other than 
crude; preparations not elsewhere sp ecified or included, containing by 
weight 70 percent or more of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the basic constituents of the 
preparations;waste oils:  
2710.00.21.00  -  Lubricating oils 10 
2710.00.29.00  - Others 10 
2710.00.32.00  - Gasoline:  10 
2710.00.33.00  - Gasoline 10 
2710.00.39.00  - Others 10 
2710.00.51.00  - Diesel 10 
3303 Perfumes and toilet waters:   WT/ACC/CPV/16 
 Page 3 
 
 
 HS Code Description Rates 
3303.00.10.00  - - - Floral or flower waters 10 
3303.00.20.00  - - - Floral or flower waters not containing alcohol 10 
3303.00.90.00  - - - Others 10 
3304 Beauty or make-up preparations an d preparations for the care of the skin 
(other than medicaments), including sunscreen or sun tan preparations; 
manicure or pedicure preparations:  
3304.10.00.00  - Lip make-up preparations 10 
3304.20.00.00  - Eye make-up preparations 10 
3304.30.00.00  - Manicure or pedicure preparations 10 
  - Others:  
3304.91.00.00  - - Powders, whether or not compressed  10 
3304.99.00.00  - - Others  10 
3604 Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic 
articles:  
3604.10.00.00  - Fireworks (display):  10 
3604.90.00.00  - Others  10 
4302 Tanned or dressed fur skins (inclu ding heads, tails, paws and other pieces 
or cuttings), unassembled, or assembled  (without the addition of other 
materials) other than those of heading 4303:  
4302.11.00.00  - - Of mink 10 
4302.12.00.00  - - Of rabbit or hare  10 
4302.13.00.00  - - Of lamb, the following: As trakhan, Broadtail, Caracul, Persian and 
similar lamb, Indian   Chinese, Mongolian or Tibetan lamb 10 
4302.19.00.00  - - Others 10 
4302.20.00.00  - Heads, tails, paws and other pieces or cuttings, not assembled 10 
4302.30.00.00  - Whole sk ins and pieces or cuttings  thereof, assembled 10 
4303 Articles of apparel, clothing acce ssories and other articles of fur skin:  
4303.10.00.00  - Artic les of apparel and clothing accessories 10 
4303.90.00.00  - Others 10 
4304.00.00.00  Artificial fur and articles thereof 10 
7101 Pearls, natural or cultured, whether or not worked or grated but not strung, 
mounted or set; pearls natural or cultured, temporarily strung for 
convenience of transport  
7101.10.00.00  - Natural pearls  10 
7101.21.00.00 - - Unworked 10 
7101.22.00.00 - - Worked 10 
7102 Diamonds, whether or not worked, but not mounted or set:  
7102.10.00.00  - Unsorted  10 
7102.31.00.00  - - Unworked or simply sawn, cleaved or bruted  10 
7102.39.00.00  - - Other  10 
7103 Precious stones (other than diamonds) and semiprecious stones whether or 
not worked or grated but not strung, mounted or set; ungraded precious 
stones (other than diamonds and semiprecious stones temporarily strung 
for convenience of transport:  
7103.10.00.00 - Unworked or simply sawn or roughly shaped.  10 
7103.91.00.00 Ruby, saphire and emerald 10 
7103.99.00.00  - - Other  10 
7104 Synthetic or reconstructed precious or semi-precious stones, whether or 
not worked or grated but not strung, mounted or set; ungraded synthetic or 
reconstructed precious or semiprecious stones, temporarily strung for convenience of transport:   
7104.20.00.00  - Other, unworked or simply sawn or roughly shaped 10 
7104.90.00.00  - Other 10 
7113 Articles of jewelry and parts thereo f, of precious metal or of metal clad 
with precious metal  WT/ACC/CPV/16 
Page 4  
 
 HS Code Description Rates 
7113.11.00.00  - - Of silver, whether or not plated or clad with other precious metals 10 
7113.19.00.00  - - Of other precious metals whether or not plated or clad with precious 
metal 10 
7113.20.00.00  - Of base metal clad with precious metal 10 
7114 Articles of goldsmith’s or silversmith’s wares and parts thereof, of 
precious metal or metal clad with precious metal:  
7114.11.00.00  - - Of silver, whether or not plated or clad with other precious metal: 10 
7114.19.00.00  - - Of other precious metals whether or not plated or clad with precious 
metal 10 
7114.20.00.00  - Of base metal clad with precious metal 10 
7115 Other articles of precious metal or of metal clad with precious metal  
7115.90.00.00 - Artifacts for technical or laboratory use 10 
7116 Articles of natural or cultured pearls, precious or semiprecious stones 
(natural, synthetic or reconstructed):  
7116.10.00.00  - Of natural or cultured pearls  10 
7116.20.00.00  - Of precious or semiprecious stones (natural, synthetic or reconstructed) 10 
7117 Imitation jewelry  
7117.11.00.00  - - Cuff links and studs  10 
7117.19.00.00  - - Other  10 
7117.90.00.00  - Other  10 
Ex-87 Automobiles used to transport persons and merchandise up to 5 tons, 
used, of the headings 8702, 8703, 8704.21.20.11 to 8704.21.20.29 and 
8704.31.20.11 to 8704.31.20.29:  
  - Up to four years old  0 
  - Up to six years old:  30 
  - Up to ten years old 60 
  - With more than ten years old:  150 
 Road tractors for semi-trailers, track- laying tractors, and other tractors, 
except pedestrian controlled tractors an d automobiles for the transport of 
merchandise with capacity greater than  5 tons, used, from the headings 
8701.20.00 to 8710.90.00 and 8704.22.20.11 to 8704.22.20.19, 
8704.23.20.11 to 8704.23.20.19, 8704.32.20.11 to 8732.20.19, 8704.90.00.11 to 8704.90.00.19:   
  - Up to four years old  0 
  - Up to six years old:  10 
  - Up to ten years old 20 
  - With more than ten years old:  60 
8903 Yachts and other vessels for pleasure or sports; row boats and canoes  
8903.91.00.00  - Sail boats with or without auxiliary motors 10 
8903.91.00.90  - Sail boats with motors 10 
8903.92.00.00  - Motor boats other than outboard motorboats  10 
9303 Other firearms and similar devices  which operate by the firing of an 
explosive charge (for example, sporting shotguns and rifles, muzzle 
loaded firearms Very pistols and other devices designed to project only 
signal flares, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line-throwing guns):   
9303.10.00.00  - Muzzle loading firearms  10 
9303.20.00.00  - Other sporting, hunting or target shooting shot-guns, including 
combination short-gun rifles 10 
9303.30.00.00  - Other sporting, hunting or target-shooting rifles 10 
9303.90.00.00  - Other 10 
9304.00.00.00 Other firearms (for example: ri fles, carbines, and pistols, spring loaded, of 
air compression or of gas, "matr acas") except those of heading 9307 10  WT/ACC/CPV/16 
 Page 5 
 
 
 HS Code Description Rates 
9701 Paintings, drawings and pastels, executed entirely by hand, other than 
drawing of heading 4906 and other than hand-painted or hand decorated manufactured articles; collages and similar decorative plaques; all the 
foregoing, framed or not framed:  
9701.10.00.00  - Paintings, drawings and pastels 10 
9701.90.00.00  - Other 10 
9702.00.00.00 Original engravings, prints  and lithographs, framed and not framed. 10 
9703.00.00.00 Original sculpture and statuary, in any material 10 
9706.00.00.00 Antiquities of an ag e exceeding one hundred years. 10 
 
 
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