Compute excise duty and surtax on fuel, alcohol, tobacco and second-hand vehicles. Specific rates per the Customs and Excise (Tariff) Notice.
| Product | Rate |
|---|---|
| Petrol | USD 0.30 / litre |
| Diesel | USD 0.25 / litre |
| Paraffin | USD 0.05 / litre |
| Beer (clear) | USD 0.50 / litre |
| Wine | USD 1.00 / litre |
| Spirits | USD 5.00 / litre AA |
| Cigarettes | USD 20 / 1000 sticks |
| Cut tobacco | USD 30 / kg |
| Airtime | 10% of value |
| Second-hand vehicle (excise) | 25% of value |
Rates are indicative as at 2026 and change frequently by SI. Override with the current rate before relying on the figure.
Excise rates are specific (per litre / per kg / per stick) for most products and ad-valorem (% of value) for airtime and used vehicles.
Specific: Rate × Quantity. Ad-valorem: Rate × Value.
VAT 15.5% applies on top of (CIF + duty + excise + surtax) for imported goods. Excise paid by domestic manufacturers is recovered through the price.