TABLE A2.
Changes of excise duty rates for alcoholic beverages as a percentage of the retail purchase price.
| Implementation date | Spirits and liquor | Cognac | Wine | Champagne | Fortified wine | Spirits >25% ABV | Alcoholic beverages ≥8% to 25% ABV | Other alcoholic beverages >25% ABV | Reference |
|---|---|---|---|---|---|---|---|---|---|
|
| |||||||||
| 1 January 1991 | 91% | 60% | 45% | 75% | 75% | N/D | N/D | N/D | [67] |
| 1 January 1992 | 91% | 60% | N/D | 30%a | N/D | N/D | N/D | N/D | [68] |
| 1 October 1992 | N/D | 200%b | 30% | 30% | N/D | 200% | 100% | 400% | [69] |
| 1 November 1992 | N/D | 150%c | 30% | 30% | N/D | 200% | 100% | 200% | [70] |
| 12 April 1993 | N/D | 150%c | 30% | 30% | 50% | 200% | 100% | 200% | [71] |
Abbreviations: ABV, alcohol by volume; N/D, not defined.
a
Champagne and other alcoholic beverage with the >8% ABV.
b
Including liquors >25% ABV and whiskey and rum andgin.
c
Including liquors >25% ABV and whiskey and rum and gin and “Riga Black Balsam.”