Duties on imported goods such as alcoholic beverages, motor vehicles, cigarettes, and gasoline and oil continue to be major sources of government income. Most imports except those from CARICOM nations are subject to import duties, which consist of a customs duty, a consumption tax, and a service charge. The CARICOM common external tariff ranges up to a maximum of 20%. To facilitate industrial development, the government has in specific cases negotiated the complete elimination of both import and export duties. In 2000, the government implemented a consumption tax retooling that involved a rebate of 20% for electronics producers, 40% for most other small manufactures, and 60% on the production of food and beverages.