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Section 1: Spirits
Tax Amendments FY2025-26
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Consolidated text
Any other un- denatured spirits 80% or Ushs. To discourage the
3,500 per litre, importation of relatively
(ii) that are imported, of alcoholic whichever is higher cheap spirits that
strength by volume of less than 80% compete with locally
produced alternatives thus support domestic manufacturers and enhance revenue mobilization.
To promote the utilization of locally sourced raw materials.
Source: laws_africa.