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LIST OF COMMODITIES ATTRACTING REVENUE REPLACEMENT DUTY (RRD)

No.

Item
Tariff Heading Number
Rate of Duty
1.
Sugar Confectionary (not containing cocoa)
1704.10.00, 1704.90.00
15%
2.
Perfumery, cosmetics and toilet preparation other than bay rum, shampoo, toothpaste and tooth-powder, personal deodorants and antiperspirants
3303.00.90, 3304.10.00 to 3304.90.90 3305.20.00 to 3305.90.00 3306.10.90 to 3306.90.00 3307.10.00, 3307.30.00 to 3307.90.00
25%
3.
Motorcars, broncos, blazers, land- rovers, vans, wagons with more than four cylinders and with an engine size greater than 3.0 litres capacity
8702.10.10, 8702.10.20, 8702.10.90 8702.90.10, 8702.90.20, 8703.21.10 to 8703.90.00
5%
4.
Photographic cameras
9006.10.00 to 9006.50.00
5%
5.
Cinematographic cameras projectors, sound recorders and sound reproducers, any combination of these articles
9007.10.00 to 9007.29.00
5%
6.
Pocket watches, wrist watches and other watches including stopwatches
9101.10.00 to 9102.90.00
5%
7.
Beer made from malt Stout
2203.00.10
2203.00.20
From CARICOM countries: $22.92 per Imperial Gallon From Non-CARICOM countries: $36.44 per Imperial Gallon
8.
Cigarettes
2402.20.00
From CARICOM countries: $88.00 per lb. From Non-CARICOM countries: $117.50 per lb.
9.
Aviation Spirit
2710.11.10 & 2710.11.20
$1.15 per Imperial Gallon
10.
Other motor spirit: (i) Premium Gasoline ii) Regular Gasoline
2710.11.31
2710.11.39
$3.67 per Imperial Gallon 3.50 per Imperial Gallon
11.
Jet Fuel: (i) Kerosene (ii) Turbo Fuel
2710.19.10
2710.19.20
$0.49 per Imperial Gallon $1.27 per Imperial Gallon
12.
Diesel oil
2710.19.40

$1.01 per Imperial Gallon
13.
Whiskey, not exceeding 40% vol in bottles Other Whiskey
2208.30.10
2208.30.90
$50.00 per Imperial Gallon
14.
Brandy, not exceeding 40% vol in bottles Other Brandy
2208.20.10
2208.20.90
$50.00 per Imperial Gallon
15.
Vodka, Liqueurs & Cordials
2208.60.00
2208.70.00
$50.00 per Imperial Gallon
16.
Gin, not exceeding 40% vol in bottles Other Gin
2208.50.10
2208.50.90
$50.00 per Imperial Gallon
17.
Fertilizer
3101.00.00 to 3105.90.00
2%
18.
Trucks and vans (g.v.w. not exceeding five tonnes) with more than four cylinders and with an engine size greater than 3.0 litres capacity
8704.21.10, 8704.21.90 8704.31.10, 8704.31.90
15%
19.
Road Tractors for small trailers and trucks with gross vehicle weight (g.v.w.) exceeding five tonnes
8704.20.00, 8704.22.10, 8704.22.90, 8704.23.10 8704.23.90, 8704.32.10 8704.32.90, 8704.90.00
10%
20.
Aerated Waters
2201.10.20 2201.90.10 30%
50%
21.
Doors, windows and their frames and thresholds for doors - whether unassem- led or disassembled
7610.10.00
15%
22.
Mosquito Screen Frames of Aluminium
7610.90.90
15%
23.
Hurricane Storm Shutters of Aluminium
7610.90.90
15%
24.
Unworked Galvanized Storm Shutters
7308.90.00
15%
25.
Hurricane Storm Shutters of Galvanized Steel
7308.90.00
15%
26.
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
2009.11.10 to 2009.90.90
From CARICOM countries: 30% From Non-CARICOM countries: 40%
27.
Dehydrated coconut products
1106.30.90
10%
28.
Bacon
0210.12.10
10%
29.
Hams
0210.11.10
10%
30.
Salami sausages
1601.00.30
10%
31.
Pork sausage (including morcia and longaniza)
1601.00.90
10%
32.
Beef Sausage (including mortadella)
1601.00.90
10%
33.
Seasoned ground pork and seasoned meats
1602.49.90
10%
34.
Seasoned ground beef and seasoned meats
1602.50.90
10%
35.
Jams and Jellies
2007.99.30 to 2007.99.90
10%
36.
Ice Cream from Non- CARICOM countries
2105.00.10
50%
37.
Peanut Butter
2008.19.10
50%
38.
Other (Bottled water)
2201.90.90
50%
39.
Aerated Beverages (Sodas, Soft Drinks)
2202.10.10
45%
40.
Building Blocks
6810.12.00
20%
41.
Rum and Tafia from Non- CARICOM countries
2208.40.10 & 2208.40.90.
$52.50 per Imperial Gallon
42.
Sparkling Wines and Other Wines
2204.10.00 2204.21.00 2204.29.90 2205.10.00 2205.90.00 2206.00.903
$20 per Imperial Gallon
43.
Articles of jewellery of silver whether or not plated or clad with other precious metal
7113.11.00
10%
44.
Articles of jewellery of gold
7113.19.10
10%
45.
Other articles of jewellery and parts thereof, of precious metal/met
7113.19.90
10%
46.
Articles of jewellery of base metal clad with precious metal
7113.20.00
10%
47.
Articles of goldsmiths of silver, whether or not plated or clad with other precious metal
7114.11.00
10%
48.
Articles of goldsmiths of other precious metal, whether or not plated or clad with precious metal
7114.19.00
10%
49.
Articles of goldsmiths of base metal clad with precious metal
7114.20.00
10%
50.
Articles of natural or cultured pearls
7116.10.00
10%
51.
Articles of precious or semi-precious stones (natural, synthetic or reconstructed)
7116.20.00
10%
52.
Imitation jewellery of base metal, whether or not plated with precious metal: cuff links and studs
7117.11.00
10%
53.
Other imitation jewellery of base metal, whether or not plated with precious metal
7117.19.00
10%
54.
Other imitation jewellery
7117.90.00
10%
55.
Watch straps, watch bands and watch bracelets of precious metal or of metal clad with precious metal
9113.10.00
10%
56.
Revolvers and pistols other than spring, air or gas gun and pistol
9302.00.00
20%
57.
Muzzle loading firearms
9303.10.00
20%
58.
Other sporting, hunting or target shooting shotguns, including combination shotgun rifles
9303.20.00
20%
59.
Other sporting, hunting or target shooting rifles
9303.30.00
20%
60.
Other firearms and similar devices which operate by firing
9303.90.90
20%
61.
Other arms (e.g. spring, air or gas guns and pistols, truncheons)
9304.00.00
20%
62.
Parts and accessories of revolvers or pistols
9305.10.00
20%
63.
Parts and accessories – shotgun barrels
9305.21.00
20%
64.
Parts and accessories of other shotguns and rifles
9305.29.00
20%
65.
Other parts and accessories of arms and ammunition
9305.90.00
20%

Note: In the case of item Nos. 21 to 25, RRD shall not apply to such goods imported from any country outside the CARICOM area, as per S.I. No. 86 of 1997.

LIST OF COMMODITIES IMPORTED FROM CARIBBEAN COMMON MARKET (CARICOM) SUBJECT TO REVENUE REPLACEMENT DUTY (RRD)

Description of Goods

Rate
Doors, Windows and their frames and threshold for doors, whether unassembled or disassembled
15%
Mosquito Screen Frames of Aluminum 15%
Hurricane Storm Shutters of Aluminum
15%
Unworked Galvanized Storm Shutters
15%
Hurricane Storm Shutters of Galvanized Steel
15%
Distillate Fuel
$0.81/imperial gallon
Whiskey, Brandy, Vodka Cordials Liquors Gin
$35.00/imperial gallon
Beer
$70.92/imperial gallon
Cigarettes
$58.33/lbs
Water, including Mineral Water 30%
 

 

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