| Description I | | Current rate of Excise Duty | New rate of ExciseDuty |
| Fruit juices (including grapemust), and | Shs. 10 per litre | Shs 10.50 per litre |
| vegetable juices, unfermented andnot | | |
| containing added spirit, whetheror not | | |
| containing added sugar or other sweetening | | |
| matter | | |
| Waters (excluding water of tariffNo. | Shs. 5 per litre | Shs 5.20 Per litre |
| 220 1.90.00) and other non-alcoholic | | |
| beverages not including fruitor vegetable | | |
| juices | | |
| Beer, Cider, Perry, Mead, Opaquebeer | Shs. 100 per litre | Shs105.20 Per litre |
| and mixtures of fermentedbeverages with | | | |
| non-alcoholic beverages andspirituous |
| beverages of alcoholic strength not |
| exceeding 10% | | |
| Powdered beer | Shs. 100 per kg | Shs 105.20 per Kg |
| Wines including fortified wines, and | Shs. 150 per litre | Shs 157.80 per litre |
| other alcoholic beverages obtained by | | |
| fermentation of fruits | | | |
| Spirits of undenatured ethyl alcohol; spirits | Shs. 200 per litre | Shs 210.40 per litre |
| liqueurs and other spirituousbeverages of | | |
| alcoholic strength exceeding 10% |
| Cigars, cheroots, cigarillos,containing | Shs. 10,000 per kg | Shs 10,520 per Kg |
| tobacco or tobacco substitutes |
| Electronic cigarettes | Shs. 3,000 per unit | Shs 3,156.00per unit |
| Cartridge for use in electronic per unitcigarettes | Shs. 2,000 per unit | Shs 2,104.00 per unit |
| Cigarette with filters (Hinge lidand soft cap) | Shs. 2,500 per mille | Shs 2,630.00 Permille |
| Cigarettes without filters (plaincigarettes) | Shs. 1,800 per mille | ,Shs. 1,893.00 Per mille |
| Other manufactured tobacco and | Shs. 7,000 per kg | 7,364.00 Per Kg |
| manufactured tobacco substitutes; | | |
| "homogenous" and "reconstitutedtobacco"; |
| tobacco extracts and essences |
| Motor cycles of tariff 87.11 otherthan motor | Shs. 10,000 per unit | Shs 10,520 per unit |
| cycle ambulances and locallyassembled | |
| motor cycles | |
