Which excisable product(s) are duty-assessed based on the time of sale/consumption in the local market and what are the payment periods? 

Wine and Other Fermented Beverages

  • Special Manufacturing (SVM)
    • Within 30 days after the end of the accounting month - January to July.
    • Within 45 days after the end of the accounting month - July to December.
  • Storage (OS)
    • Within 30 days after the end of the accounting month - January to July.
    • Within 45 days after the end of the accounting month - July to December
  • Special Storage (SOS)
    • Not applicable.

 

Last Updated: 26/02/2013 3:03 PM     print this page
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