Designation of the acts | Fields of action (specific) | Rate in usd |
Tax for the destruction of tobacco products (Health/DGDA) | Expired, altered, spoiled, falsified, fraudulent products. | 10% of the value of the product to be destroyed. |
Various authorizations issued. | Import | 5% of the CIF value of the goods per license. |
Manufacture | 1% of the ex-factory value | |
Export | 1% of the ex-factory value | |
Annual contribution to the prevention and care of health Producer, Importer | Distributor, Importater, Distributor, | 1% of turnover payable per quarter. |
Annual supervision fee. | Manufacturer | 2500.00 |
Importater/Exportater | 2000.00 | |
National Distributor/Official (wholesaler) | 1000.00 | |
Provincial Distributor (semi-wholesaler) | 500.00 | |
Retailer (Food, Supermarket) | 100.00 | |
Small retailer (Shop, Kiosk) | 20.00 |