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WT/TPR/S/322/Rev.1 • Cabo Verde
- 81 Table A3.2 Special Tax on Consumption (STC)
HS Code
Description
1604.30.00.00
Caviar and caviar substitutes:
10
2203.00.10.00 and
2203.00.90.00
Malt beer
40
2204
- Wine of fresh grapes, including fortified wines; grape musts other
than that of heading 2009:
2204.10.00
2204.21.00.90
2204.29.00.90
2205
- Sparkling wine
Other wines:
- In containers up to 2 litres:
- Others
Rates
(%)
40
40
40
Vermouth and other wine of fresh grapes flavored with plants or aromatic
substances:
2205.10.00.00
- In containers holding 2 litres or less:
40
2205.90.00.00
- Others
40
2206
Other fermented beverages (for example, cider, perry, mead); mixtures of
fermented beverages and mixtures of fermented beverages and nonalcoholic beverages, not elsewhere specified or included:
2206.00.10.00
- Beer excluding the one made of malt
40
2206.00.90.00
- Others
40
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than
80% vol.; spirits, liqueurs and other spirituous beverages:
2208.20.00.00
- Spirits obtained by distilling grape wine or grape marc (grape
brandy):
40
2208.30.00.00
- Whiskies:
40
2208.40.00.00
- Rum and tafia:
40
2208.50.00.00
- Gin and Geneva
40
2208.60.00.00
- Vodka
40
2208.70.00.00
- Liqueurs and cordials
40
2208.90.00.90
- Other
40
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes:
2402.10.00.00
- Cigars, cigarillos, containing tobacco:
20
2402.20.00.00
- Cigarettes containing tobacco:
20
2402.90.00.00
- Others:
20
2403
Other manufactured tobacco and manufactured tobacco substitutes;
"homogenized" or "reconstituted" tobacco; tobacco extracts and essences:
2403.10.00.00
Smoking tobacco, whether or not containing tobacco substitutes in any
proportion:
2710
Petroleum oils and oils obtained from bituminous minerals, other than
crude; preparations not elsewhere specified or included, containing by
weight 70% or more of Petroleum oils or of oils obtained from bituminous
minerals, these oils being the basic constituents of the preparations; waste
oils:
20
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:
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 and 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