Tax Update-1998 Budget Issues



APPENDIX V

IMPORT DUTY, EXCISE DUTY AND SALES TAX ON MOTOR CYCLES


IMPORT DUTY
Engine Capacity

Completely Built-Up
(CBU)

Completely Knocked Down
(CKD)

Present
Rate
%

Proposed
Rate
%

Present
Rate
%

Proposed
Rate
%

First 149 c.c.
150 - 199 c.c.
200 - 249 c.c.
250 - 499 c.c.
500 - 799 c.c.
Above 800 c.c.

60
60
60
60
60
60

No change
No change
80
80
100
120

5
5
5
5
5
5

No change
No change
10
10
20
30



EXCISE DUTY
Engine Capacity

Present
Rate
%

Proposed
Rate
%

First 149 c.c.
150 - 199 c.c.
200 - 249 c.c.
250 - 499 c.c.
500 - 799 c.c.
Above 800 c.c.

Nil
20
20
20
20
20

No change
No change
30
30
40
50




SALES TAX
Engine Capacity

Present
Rate
%

Proposed
Rate
%

First 149 c.c.
150 - 199 c.c.
200 - 249 c.c.
250 - 499 c.c.
500 - 799 c.c.
Above 800 c.c.

Nil
Nil
Nil
Nil
Nil
Nil

No change
No change
10
10
10
10

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