-Excise Duties Act 576AER-

~Amendment 585AER
==PREAMBLE==
In our quest to slash our collective deficit, and in particular the aspiration to balance the state budgets in their entirety, my department has been working tirelessly to find solutions to our fiscal vacuum. For this purpose, we propose the following legislation. Legislation that if it would go into law with support of the Chamber, yet more importantly the Senate, would see a variety of taxes levied on a select few specific products. In comparison to VAT, which disproportionately burdens working familes, we propose an alternate package of excise duties on the manufacturing of specific products. These range from alcoholic substances to tobacco products and shall see a more even spread of the tax burden among those who produce and those who consume. This new stream of revenue shall be used by this government to further decrease state budgets.
---- Finance Secretary Martin Schulz
==DEFINITION==
An Act to levy impose a duty on specific manufactured goods which are levied at the moment of manufacture, rather than at sale.
==Excise Duties Act 576AER==
Be it enacted by the Emperor's most Excellent Majesty, Vinther III, by and with the advice and consent of the Chamber of Deputies and the Imperial Senate, in this present Parliament assembled, and by the authority of the same, as follows:--
==Amendment 585AER==
1.1 This Act (Federal Budget, 585AER) shall amend the Excise Duties Act of 576AER in it's entirety.1.2 In order to boost production, all currently existing excise duties shall be reduced by 33%.1.3 The new set of Excise Duties are to be implemented one month from the implementation of this Act by HIMRC.
(Attention to this amendment of EDA in the sections below.)
==SECTION 1: INTRODUCTION==
(1) A new Excise Duty is to be levied for the production of certain products as specified in this act.
(2) This part concentrates on the following goods which shall be liable to Excise Duty under this act:--
*(a) wine and made-wine
*(b) beer
*(c) cider and perry
*(d) low alcohol beverages
*(e) imported composite goods containing alcohol
*(f) tobacco products
*(g) Fuel 
==SECTION 2: WINE AND MADE-WINE EXCISE DUTY RATES==
Wine produced in Falleentium by a licensed producer of wine or imported (in strengths measured by reference to the following percentages of alcohol at a temperature of 20°C).
‘Wine’ means any liquor obtained from the alcoholic fermentation of fresh grapes or the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts.
‘Made-wine’ means any liquor obtained from the alcoholic fermentation of any substance but does not include wine (as defined above), beer, spirits or cider.
*Sparkling exceeding 5.5% but less than 8.5% - ƒ279.46 per hectolitre
*Sparkling 8.5% and above but not exceeding 15% - ƒ369.72 per hectolitre
*Still exceeding 5.5% but not exceeding 15% - ƒ288.65 per hectolitre
*Still or sparkling exceeding 15% but not exceeding 22% - ƒ384.82 per hectolitre
*Still or sparkling exceeding 22% - ƒ28.74 per litre of alcohol in the wine
==SECTION 3: BEER EXCISE DUTY RATE==
‘Beer’ includes ale, porter, stout and any other description of beer and any liquor which is sold as beer or as a substitute for beer and on analysis a sample is found to be of an alcoholic strength exceeding 0.5%. Alcohol by volume is the proportion of alcohol as a percentage of the fermented beer.
*Made in Falleentium (standard rate, that is, annual production more than 60,000 hectolitres) - ƒ19.08 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Imported beer (that is, annual production more than 60,000 hectolitres) -
*ƒ19.08 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Made in Falleentium – small brewery beer eligible to reduced rates (variable rate, that is, annual production more than 5,000 hectolitres but not exceeding for 60,000 hectolitres) - ƒ9.54 to ƒ19.08 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Imported beer – small brewery beer eligible to reduced rates (variable rate, that is, annual production more than 5,000 hectolitres but not exceeding for 60,000 hectolitres) - ƒ9.54 to ƒ19.08 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Made in Falleentium – small brewery beer eligible to reduced rates (variable rate, that is, annual production no more than 5,000 hectolitre) - ƒ9.54 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Imported Beer – small brewery beer eligible to reduced rates (variable rate, that is, annual production no more than 5,000 hectolitres) - F9.54 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*If total alcohol by volume does not exceed 1.2% - NIL
*Made in FALLEENTIUM – High Strength Beer Duty (applies to beer exceeding 7.5% abv - general beer duty is also due on all FALLEENTIUM produced high strength beer) - ƒ5.69 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
*Imported beer – High Strength Beer Duty (applies to beer exceeding 7.5% abv - general beer duty is also due on all imported high strength beer) - ƒ5.69 for each hectolitre per 1% abv charged to the nearest 0.1% (and the respective proportionate charges for parts of hectolitres)
==SECTION 4: CIDER OR PERRY EXCISE DUTY RATES==
Cider (or perry) – manufactured in the FALLENTIUM by a registered maker of cider or perry or imported.
‘Cider’ means cider (or perry) of a strength of less than 8.5% of alcohol by volume (at 20°C) obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour
*Sparkling made in FALLENTIUM or imported exceeding 5.5% but less than 8.5% - ƒ279.46 per hectolitre
*Sparkling made in FALLENTIUM or imported exceeding 1.2% but less than 5.5% - ƒ40.38 per hectolitre
*Still made in FALLENTIUM or imported exceeding 1.2% but not exceeding 7.5% - ƒ40.38 per hectolitre
*Still made in FALLENTIUM or imported exceeding 7.5% but not exceeding 8.5% - ƒ61.04 per hectolitre
*If total alcohol by volume does not exceed 1.2% - NIL
==SECTION 5: SPIRITS EXCISE DUTY RATES==
*Wholly malt - ƒ28.74 per litre of alcohol in the spirits at a temperature of 20 celsius
*Wholly grain - ƒ28.74 per litre of alcohol in the spirits at a temperature of 20 celsius
*Blended - ƒ28.74 per litre of alcohol in the spirits at a temperature of 20 celsius
*Spirits other than FALLEENTIUM produced whisky - ƒ28.74 per litre of alcohol in the spirits at a temperature of 20 celsius
*Spirits-based beverages exceeding 1.2% volume but not exceeding 8% volume - ƒ28.74 per litre of alcohol in the spirits at a temperature of 20 celsius
==SECTION 6: TOBACCO PRODUCT EXCISE DUTY RATES==
‘Tobacco products’ means any of the products listed above which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco but does not include herbal smoking products.
‘Cigarettes’ means any roll of tobacco capable of being smoked as they are and not falling within any of the descriptions of a cigar, or rolls of tobacco that, by simple non-industrial handling, are:
‘Cigars’ include products of the following descriptions.
*(1) rolls of tobacco made entirely of natural tobacco.
*(2) rolls of tobacco, even if mixed with substances other than tobacco, with an outer wrapper of natural tobacco.
*(3) rolls of tobacco with a threshed blend filler of tobacco or tobacco mixed with substances other than tobacco, with a binder and outer wrapper of reconstituted tobacco.
‘Hand-rolling tobacco’ means tobacco: 
*(1)of which more than 25% by weight of the tobacco particles have a width of less than 1mm
*(2) which is sold or intended to be sold for making into cigarettes by hand
*(3 )which is of a kind used for making into cigarettes by hand
‘Chewing tobacco’ includes any product prepared for chewing that consists in whole or in part of tobacco, or substitute for tobacco, and does not fall within the definition of one of the other tobacco products. It doesn’t include products that are intended solely as an aid for persons to give up smoking.
‘Other smoking tobacco’ means tobacco that has been cut, split, twisted or pressed into blocks, and is capable of being smoked without further industrial processing, or tobacco refuse put up for retail sale that can be smoked, and which doesn’t fall within the definition of one of the other tobacco products.
*Cigarettes - ƒ207.99 per 1,000 cigarettes plus 16.5% of retail price
*Cigars - ƒ259.44 per kg - the weight for duty is the total weight of the cigar, which may exclude any detachable filter or mouthpiece
*Handrolling tobacco - ƒ209.77 per kg
*Other smoking tobacco - ƒ114.06 per kg
*Chewing tobacco - ƒ114.06 per kg
==SECTION 7: FUEL EXCISE DUTY RATE==
*Petrol - ƒ0.5795 per litre
*Liquefied petroleum gas (LPG) - ƒ031.61 per kg
*Natural gas used as fuel in vehicles, eg biogas - ƒ0.2470 per kg
*‘Fuel oil’ burned in a furnace or used for heating - ƒ0.1070 per litre
*Aviation gasoline (including light oil aviation turbine fuel) - ƒ0.3770 per litre
*Unleaded petrol - ƒ0.5795 per litre
Category:The Institute of Laws and Regulations