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Chapter 107.

Excise Tariff Act 1956.

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INDEPENDENT STATE OF PAPUA NEW GUINEA.



Chapter 107.

Excise Tariff Act 1956.

ARRANGEMENT OF SECTIONS.

1. Interpretation.

alcohol”

beer”

lal”

volume of alcohol”

2. Duties of excise.

3. Power to exempt from duty or reduce duty.

4. Adjustments to duty.

5. Quota restriction, calculation of duty before a change in the rate of duty.

SCHEDULE 1 – Duties on excise.

INDEPENDENT STATE OF PAPUA NEW GUINEA.



AN ACT

entitled

Excise Tariff Act 1956,

Being an Act relating to duties of excise, to be incorporated and read as one with the Excise Act 1956, the Excise (Beer) Act 1952 and the Distillation Act 1955.

1. Interpretation.

1In this Act–

alcohol” means ethyl alcohol;

beer” means a fermented liquor brewed from a mash of malted or other grains or extracts from malted or other grains with or without sugars or glucose, hops or other vegetable bitters;

2lal” means litre of contained alcohol and is calculated by multiplying the volume of alcoholic beverage with the percentage of alcohol contained therein;

3volume of alcohol” means the volume of alcohol contained in alcoholic beverages, that would be that volume of alcohol if measured at a temperature of 20o celsius, and in a calculation made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water, at a temperature of 20o celsius and in vacuum is 0.79067.

2. Duties of excise.

4The duties of excise specified in Schedule 1 are imposed according to that Schedule and shall be charged, collected and paid to the State on all goods dutiable under Schedule 1 and manufactured in the country or imported into the country.

3. Power to exempt from duty or reduce duty.

(1) Notwithstanding this Act, the Head of State, acting on advice, may, by notice in the National Gazette–

(a) exempt from duty goods otherwise liable to duty under this Act; or

(b) substitute a reduced rate of duty in respect of any goods subject to duty under this Act for that specified in Schedule 1 in respect of the goods.

(2) An exemption from duty or a reduced rate of duty under Subsection (1)–

(a) may relate to–

(i) any class of goods; or

(ii) any goods or class of goods manufactured for a purpose specified in the notice; and

(b) may be subject to such conditions as the Head of State, acting on advice, thinks proper; and

(c) shall continue in force for such period (if any) as is specified in the notice or until the revocation of the notice by a subsequent notice.



4. Adjustments to duty.

5Subject to Section 5, where Schedule 1 shows different rates of duty applicable at different periods of time, the rate of duty chargeable is the rate of duty applicable at the date the relevant goods are cleared for home consumption.

5. Quota restriction, calculation of duty before a change in the rate of duty.

6Where there is a change in the rate of duty and excisable goods are cleared for home consumption during the 30 days prior to that date, the rate of duty chargeable in respect of such goods during that period is as follows:–

(a) for an amount of goods not exceeding the average monthly amount of goods cleared by the specific manufacturer or importer during the six month period commencing on a date seven months before the date of the change in duty, the rate of duty applicable at the date the relevant goods are cleared for home consumption; and

(b) for goods in excess of the amount calculated in accordance with Paragraph (a), the rate of duty which is applicable after the change in rate has taken effect or will take effect.

SCHEDULE 1 – Duties on excise.

[NOTE: THE UPDATED SCHEDULES TO THIS ACT WERE NOT AVAILABLE AT TIME OF GOING TO PRESS.]



Tariff Item

Description of Goods

Excise Tariff Rate

Effective on and from 1 July 1999

0101.11.00

Pure-bred horses, mares and colts for racing

30%

22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

Free

22.02

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

Free

22.03

Beer made from malt, except beer concentrates

Note

22.03.00.10

Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol

100%

22.03.00.20

Beer (including mixture of beer per lt with other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume of alcohol

100%

22.03.00.30

Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol

100%

22.03.00.40

Beer concentrates

Free

22.04.00.50

Mixed drinks, containing beer

55%

22.04

Wine of fresh grapes including fortified wines; grape must

110%

22.05

Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances

110%

22.06

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

38%

22.07

Undenatured ethyl alcohol of an alcohol strength by volume of 80% or higher, ethyl alcohol and other spirits, denatured

Free

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages (except 2208.90.10: concentrates and alcoholic preparations [of a kind] used for the manufacture of alcoholic beverages)

Note

2208.90.10

Concentrates and alcoholic preparations of a kind used for the manufacture of beverages

40%

2208.90.20

Mixed drinks containing any alcohol not for medicinal purposes

110%

2401.10.00

Tobacco, not stemmed/stripped

Free

2401.20.00

Tobacco, partly or wholly stemmed or stripped

Free

2401.30.00

Tobacco refuse

Free

24.02

Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion

160%

24.03

Other manufactured tobacco, except for use in the production of cigarettes

55%

2403.10.10

Smoking tobacco, whether or not containing tobacco substitutes in any proportion

26%

2403.10.20

Manufactured tobacco, for use in the production of cigarettes

Free

2403.10.30

Chewing tobacco

73%

2403.10.40

Snuff

73%

2403.10.50

Twist or trade tobacco

26%

2403.91.00

“Homogenised” or “reconstituted” tobacco

73%

2710.00.13

Aviation gasoline

K0.02/lt

2710.00.14

Jet-A1

K0.02/lt

2710.00.15

Kerosene

Free

2710.00.16

Fuel oils, heavy

K0.02/lt

2710.11.00

Gasoline

K0.61/lt

2710.12.00

Diesel

K0.06/lt

2710.19.00

Other petroleum oils

K0.07/lt

2710.31.00

Gas oils

K0.02/lt

2710.32.00

Other fuel oils

K0.02/lt

2710.39.00

Other heavy oils

K0.07/lt

33.03

Perfumes

30%

37.02

Photographic films in rolls (except for X-ray)

30%

3702.10.10

X-ray

Free

71.01

Natural or cultured pearls

40%

7102.1

Diamonds, unsorted

40%

7102.2

Diamonds, industrial

Free

7102.3

Diamonds, non-industrial

40%

71.03

Precious and semi-precious stones

40%

71.04

Synthetic or reconstructed precious or semi-precious stones

40%

71.05

Dust and powder of natural or synthetic precious or semi-precious stones

40%

7106.10.00

Silver, powder

Free

7106.91.00

Silver, unwrought

Free

7106.92.00

Silver, semi-manufactured

40%

71.07

Base metals clad with silver

40%

7108.11.00

Gold, powder

Free

7108.12.00

Gold, unwrought

Free

7108.13.00

Gold, semi-manufactured

40%

7108.20.00

Gold, monetary

Free

71.09

Base metals or silver clad with gold

40%

7110.11.00

Platinum unwrought or in powder form

Free

7110.19.00

Other platinum

40%

7110.2-4

Palladium, rhodium or iridium unwrought or in powder form

40%

71.11

Base metals, silver or gold clad with platinum

40%

71.12

Waste and scrap of precious metal or of metal clad with precious metal

40%

8451.21.00

Drying machines of a capacity not exceeding 10kg

30%

8516.3

Electric-themic hair-dressing and hand-drying apparatus

30%

8516.5

Microwave ovens

30%

85.19

Turntables, cassette-players and other sound reproducing apparatus not incorporating a sound recording device

30%

8520.10.00

Dictating machines

30%

8520.20.00

Telephone answering machines

30%

85.21

Video recording or reproducing apparatus

30%

8525.40.00

Still image video cameras

30%

85.28

Television receivers, reception apparatus and television sets

30%

87.01

Tractors

10%

87.02

Public-transport type passenger motor vehicle

10%

87.03

Motor cars for the transport of persons, except ambulances, prison vans, hearses and security vans:




8703.23

Of a cylinder capacity exceeding 1500 c.c. but not exceeding 3000 c.c.




8703.23.10

Of a cylinder capacity exceeding 1500 c.c. but not exceeding 2700 c.c.

60%

8703.23.90

Other (of a cylinder capacity exceeding 2700 c.c. but not exceeding 3000 c.c.)

110%

8703.24.10

Of a cylinder capacity exceeding 3000 c.c.

110%

8703.24.20

Ambulances, prison vans and hearses

Free

8703.24.50

Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes

40%

8703.24.60

Security vans

10%

8703.33

Of a cylinder capacity exceeding 2500 c.c.




8703.33.10

Of a cylinder capacity exceeding 2500 c.c. but not exceeding 2700 c.c.

60%

8703.33.90

Other (of a cylinder capacity exceeding 2700 c.c.)

110%

8703.90.10

Ambulances, prison vans and hearses

Free

8703.90.40

Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes

40%

8703.90.60

Security vans

10%

87.04

Motor vehicles for the transport of goods

10%

87.05

Special purpose motor vehicles, except fire fighting vehicles

10%

8705.30.00

Fire fighting vehicles

Free

87.06

Chassis fitted with engines

10%

87.07

Motor vehicle bodies

60%

87.09

Works trucks

10%

87.11

Motorcycles

10%

9002.11.00

Objective lenses for cameras, projectors or photographic enlargers

30%

9005.10.00

Binoculars

30%

Chapter 93

Arms and ammunitions, except for defence force use

60%

Chapter 93

Arms and ammunition, for defence force, police and correctional institutional service use

Free

95.04

Articles for funfair, table or parlour games, except for gambling or coin or disc operated

30%

9504.30.10

Poker machines

150%

9504.30.90

Other games, coin- or disc-operated

150%

9504.90.30

Casino or parlour games tables

150%

9508

Roundabout, swings, shooting galleries

30%




1 Section 1 amended by No. 34 of 1980, s1; Section 1 amended by No. 22 of 1982, s1; Section 1 amended by No. 45 of 1983, s1; Section 1 (definition of “subject to half yearly variation on consumer price index”) repealed by No 44 of 2000; Section 1 (definition of “subject to price adjustment”) repealed by No 44 of 2000.

2 Section 1 (definition of “lal”) inserted by No 44 of 2000.

3 Section 1 (definition of “volume of alcohol”) added by No 44 of 2000.

4 Section 2 repealed and replaced by Excise Tariff (Budget Provisions 1996) Act 1995 (No. 44 of 1995), s1.

5 Section 4 added by No. 45 of 1983, s2; repealed and replaced by No 44 of 2000.

6 Section 5 added by No 44 of 2000.


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