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Customs Tariff Act 1980 - Customs Tariff Amendment (Alcohol and Tobacco) Order 2008

COOK ISLANDS

2008/17


CUSTOMS TARIFF AMENDMENT (ALCOHOL AND TOBACCO) ORDER 2008

________________


Sir F. Goodwin, KBE

Queen's Representative


ORDER IN EXECUTIVE COUNCIL


At Avarua this 8th day of July 2008


Present:


HIS EXCELLENCY THE QUEEN'S REPRESENTATIVE
IN EXECUTIVE COUNCIL


PURSUANT to sections 7 and 9 of the Customs Tariff Act 1980, His Excellency the Queen's Representative, acting by and with the advice and consent of the Executive Council, hereby makes the following Order:

__________________


ANALYSIS


1. Title and commencement
2. Amendment
Schedule

_________________


ORDER


1. Short Title and commencement - (1) This Order may be cited as the Customs Tariff Amendment (Alcohol and Tobacco) Order 2008, and shall be read together with and deemed part of the Customs Tariff Amendment Order 1989 (herein referred to as "the principal Order").


(2) This Order shall come into effect on the 1st day of July 2008.


2. Amendment - The principal Order is amended by -


(a) deleting from the Schedule to that Order, the Tariff Item numbers, Tariff descriptions, Unit QTY's, Duty Rates and Levy Rates set out in the Schedule attached to this Order, and


(b) substituting the Tariff Item numbers, tariff descriptions, Unit QTY's, Duty Rates and Levy Rates set out in the Schedule attached in this Order.


Grover L. Harmon

Clerk of the Executive Council


_____________
This Order is administered by the Ministry of Finance and Economic Management


Tariff Item
Description
Unit Qty
Duty Rate
Import Levy
22.03

Beer made from malt



2203.0010

-Containing not more than 1.15% Volume of alcohol
lt
Free
80%
2203.0020

-Containing more than 1.15% but not exceeding 2.5% volume of alcohol
lt
Free
$0.90
per lt
2203.0030

-Containing more than 2.5% but not exceeding 4.35% volume of alcohol
lt
Free
$22.592 per 1al
2203.0090

-Containing more than 4.35% volume of alcohol
lt
Free
$22.592 per 1al
22.04
Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09




-Sparking wine



2204.1010

--Champagne
lt
Free
$4.00
per lt
2204.1090

--Other sparkling wines
lt
Free
$4.00
per lt
2204.21
- In containers holding 2 litres or less:

-Containing more than 14% volume of alcohol, fortified by the additions of spirits or any substance containing spirits;



2204.2101

-Sherry
lt
Free
$400
per lt
2204.2102

-Port
lt
Free
$400
per lt
2204.2103

-Other Kinds
lt
Free
$4.00
per lt
2204.2108

-Other
-White
lt
Free
$4.00
per lt
2204.2109

-Red
lt
Free
$4.00
per lt

2204.29

-Other:





-Containing more than 14% volume of alcohol, fortified by the additions of spirits or any substance containing spirits;



204.2911

-Sherry
lt
Free
$4.00 per lt
2204.2912

-Port
lt
Free
$4.00
per lt
2204.2913

-Other Kinds
lt
Free
$4.00 per lt
2204.2918

-Other
-White
lt
Free
$4.00 per lt
2204.2919

-Red
lt
Free
$400 per lt
2204.3000

-Other grape must
lt
Free
$4.00 per lt
22.05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances



2205.10
-In containers holding 2 litres or less:
-Vermouth:



2205.1010

-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substances containing spirits
lt
Free
$4.00 per lt

2205.1020

-Other
lt
Free
$4.00 per lt

-Other



2205.1030

-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing spirits.
Lt
Free
$4.00 per lt

2205.1040

-Other
lt
Free
$4.00 per lt
2205.9011

-Containing more than 14% volume of alcohol fortified by the addition of spirits or any substances containing spirits
lt
Free
$4.00 per lt

2205.9012

-Other
lt
Free
$4.00 per lt

-Other



2205.9018

-Containing more than 14% volume of alcohol fortified by the addition of spirits or any substances containing spirits
lt
Free
$4.00 per lt

2205.9019

-Other
lt
Free
$4.00 per lt
22.06
Other fermented beverages (for example, cider, perry, mead)
-Fruit wine and vegetable wine



2206.0011

-Containing more than 14% volume of alcohol fortified by the addition of spirits or any substances containing spirits
lt
Free
$4.00 per lt

2206.0012

-Other
-Other
lt
Free
$4.00 per lt
2206.0018

-Containing more than 14% volume of alcohol fortified by the addition of spirits or any substances containing spirits
lt
Free
$4.00 per lt

2206.0019

-Other
lt
Free
$4.00 per lt
22.07
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher; ethyl alcohol and other spirits, denatured, of any strength



2207.1019

-Other
1al
Free
$8.04 per 1al
2207.2000

-Ethyl alcohol and other spirits denatured, of any strength
lt
Free
40%

22.08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages.



2208.1000

-compound alcoholic preparations of a kind used for the manufacture of beverages
1al
Free
$36.36 per 1al

2208.20

-Spirits obtained by distilling grape wine or grape marc



2208.2010
-Brandy
1al
Free
$36.36 per 1al
2208.2020

-Cognac
1al
Free
$43.68 per 1al
2208.2090

--Other
1al
Free
$36.36 per 1al
2208.30
-Whiskies:



2208.3010

-Containing less than 57% by volume of alcohol
1al
Free
$36.36 per 1al
2208.3020

-Containing 57% by volume of alcohol or more
1al
Free
$43.68 per 1al
2208.40
Rum and tafia:



2208.4010

-Containing less than 57% by volume of alcohol
1al
Free
$36.36 per 1al
2208.4020

-Containing 57% by volume of alcohol or more
1al
Free
$43.68 per 1al
2208.50
Gin and geneva



2208.5010

-Containing less than 57% by volume of alcohol
1al
Free
$36.36 per 1al
2208.5020

-Containing 57% by volume of alcohol or more
1al
Free
$43.68 per 1al
2208.90

-Other
-Cordial, liqueurs and bitters



2208.9010

-Bitters
-Other
lt
Free
$15.60 per lt
2208.9020

-Containing less than 23% by volume of alcohol
lt
Free
$15.60 per lt
2208.9030

-Containing 23% but less than 57% by volume of alcohol
lt
Free
$15.60 per lt
2208.9040

-Containing 57% by volume of alcohol or more
lt
Free
$19.20 per lt

- Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer



2208.9050

-Vodka
l al
Free
$36.36 per l al
2208.9060

-Other
l al
Free
$36.36 per l al

-Other:



2208.9070

-Containing less than 23% by volume of alcohol
lt
Free
$15.60 per lt
2208.9080
- Containing 23% but less than 57% by volume of alcohol
lt
Free
$15.60 per lt
2208.9090

-Containing 57% by volume of alcohol or more
lt
Free
$19.20 per lt
2401.000
Unmanufactured tobacco; tobacco refuse
kg
Free
$349.25 per kg
24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes



2402.1000

Cigars, cheroots and cigarillos, containing tobacco
kg
Free
$349.25
per kg

-Cigarettes containing tobacco



2402.2010

-Not exceeding in weight 1.134 kg per 1000 cigarettes
'000
Free
$279.40 per '000
2402.2020

-Exceeding in weight 1.134kg per 1000 cigarettes
'000
Free
$279.40 per '000
2402.9000

-Other
'000
Free
$349.25 per '000
24.03
Other Manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences



2403.0010

-Twist or stick tobacco
kg
Free
$349.25 per kg
2403.0090

-Other
Kg
Free
$349.25 per kg

______________


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