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Customs (Budget Amendment) Act 2003



NO. 23 OF 2003

I assent.

[L. S.]

Acting President

[17 December 2003]


[1 January 2004]

ENACTED by the Parliament of the Fiji Islands

Short title, etc

1. (1) This Act may be cited as the Customs (Budget Amendment) Act 2003.

(2) This Act shall come into force on 1st January 2004.

(3) In this Act, the Customs Act 1986 is referred to as the "principal Act".

Section 31 amended

2. Section 31 of the principal Act is amended after paragraph (e) of subsection (2) by adding the following new paragraph:

"(f) any other goods authorised by the Comptroller.".

Section 66 amended

3. Section 66 of the principal Act is amended in subsection (2) by deleting "the sum of one dollar" and substituting "$5.00".

Section 92 amended

4. Section 92 of the principal Act is amended -

(a) by adding after subsection (5) the following subsection -

"(5A) The Comptroller may, subject to such conditions, as he may impose to ensure compliance with this Act for the protection of the revenue, approve any petroleum company to defer the payment of import duty on imported petroleum products.".

(b) by inserting after subsection (7) the following new subsection -

"(7A) Where a petroleum company has received approval under subsection (5A) of this section, the due date for payment of import duty due shall be the third working day after the end of the duty accounting period during which it would otherwise have become payable.".

(c) by inserting after subsection (8) the following new subsections -

"(8A) For the purposes of subsection (7A), the expression "duty accounting period" in relation to any petroleum company means a period of one week from Monday to Sunday, in which goods may be imported, exported, transferred or entered into home consumption.".

(d) by inserting after subsection (9) the following new subsection -

"(9A) Where any such import duty is not paid by the approved petroleum company by the due date pursuant to subsection (7A) of this section, the Comptroller may, in his discretion, suspend or withdraw his approval, or may vary the conditions under which the approval was given.".

Passed by the House of Representatives this 3rd day of December 2003.

Passed by the Senate this 16th day of December 2003.


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