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Customs Tariff (Budget Amendment) (No.4) Decree 2010

GOVERNMENT OF FIJI
________


CUSTOMS TARIFF (BUDGET AMENDMENT) (NO. 4) DECREE 2010
(DECREE No. 68 of 2010)


IN exercise of the powers vested in me as the President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009, I hereby make the following Decree -


TO AMEND THE CUSTOMS TARIFF ACT 1986


Short title and commencement

1. This Decree maybe cited as the Customs Tariff (Budget Amendment) (No. 4) Decree 2010 and shall come into force on the 26th of November 2010.


Part I of Schedule 2 amended

2. Part I of Schedule 2 to the Customs Tariff Act 1986 is amended by -


(a) deleting the duty rates appearing in columns 2, 3 or 4 as mentioned against each tariff item and inserting with new duty rates for the tariff items specified below -


Tariff Items
Column
Delete
Substitute
0702.00.00
4
Free
10%
0703.90.00
3
15%
32%
0703.90.00
4
Free
10%
0704.10.00
4
Free
10%
0704.20.00
4
Free
10%
0704.90.00
4
Free
10%
0705.11.00
4
Free
10%
0705.19.00
4
Free
10%
0705.21.00
3
15%
32%
0705.21.00
4
Free
10%
0705.29.00
3
15%
32%
0705.29.00
4
Free
10%
0706.10.00
4
Free
10%
0706.90.00
4
Free
10%
0707.00.00
3
15%
32%
0707.00.00
4
Free
10%
0708.10.00
3
15%
32%
0708.20.00
3
15%
32%
0708.90.00
3
15%
32%
0708.10.00
4
Free
10%
0708.20.00
4
Free
10%
0708.90.00
4
Free
10%
0709.20.00
3
15%
32%
0709.30.00
3
15%
32%
0709.40.00
3
15%
32%
0709.51.00
3
15%
32%
0709.59.00
3
15%
32%
0709.20.00
4
Free
10%
0709.30.00
4
Free
10%
0709.40.00
4
Free
10%
0709.51.00
4
Free
10%
0709.59.00
4
Free
10%
0709.60.00
4
Free
10%
0709.70.00
3
15%
32%
0709.70.00
4
Free
10%
0709.90.00
3
15%
32%
0709.90.00
4
Free
10%
1704.10,00
4
Free
15%
1704.90.00
4
Free
15%
1806.20.10
4
Free
15%
1806.20.90
4
Free
15%
1806.31.00
4
Free
15%
1806.32.00
4
Free
15%
1806.90.10
4
Free
15%
1806.90.90
4
Free
15%
1904.10.00
4
Free
15%
1904.20.00
4
Free
15%
1904.30.00
4
Free
15%
1904.90.00
4
Free
15%
1905.31.00
4
Free
15%
1905.32.10
4
Free
15%
1905.32.90
4
Free
15%
1905 .90.10
4
Free
15%
1905 .90.90
4
Free
15%
2004.10.00
4
Free
15%
2005.20.00
4
Free
15%
2009.11.00
3
15%
32%
2009.12.00
3
15%
32%
2009.19.00
3
15%
32%
2009.21.00
3
15%
32%
2009.29.00
3
15%
32%
2009.31.00
3
15%
32%
2009.39.00
3
15%
32%
2009.41.00
3
15%
32%
2009.49.00
3
15%
32%
2009.50.00
3
15%
32%
2009.61.00
3
15%
32%
2009.69.00
3
15%
32%
2009.71.00
3
15%
32%
2009.79.00.
3
15%
32%
2009.80.00
3
15%
32%
2009.90.00
3
15%
32%
2106.90.32
3
$44.56 per litre
$45.90 per litre
2106.90.39
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2201.10.00
4
10%
15%
2201.90.00
4
10%
15%
2202.10.00
4
10%
15%
2202.90.00
4
10%
15%
2203.00.10
3
$2.10 per litre
$2.16 per litre
2203.00.90
3
$2.84 per litre
$2.93 per litre
2204.10.90
3
$4.44 per litre
$4.57 per litre
2204.21.90
3
$3.93 per litre
$4.05 per litre
2204.29.90
3
$3.93 per litre
$4.05 per litre
2205.10.90
3
$3.93 per litre
$4.05 per litre
2205.90.90
3
$3.93 per litre
$4.05 per litre
2206.00.19
3
$2.72 per litre
$2.80 per litre
2206.00.22
3
$2.72 per litre
$2.80 per litre
2206.00.29
3
$4.34 per litre
$4.47 per litre
2206.00.92
3
$2.72 per litre
$2.80 per litre
2206.00.99
3
$3.93 per litre
$4.05 per litre
2207.10.00
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2207.20.10
3
$44.56 per litre
$45.90 per litre
2207.20.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.20.10
3
$1.76 per litre
$1.81 per litre
2208.20.20
3
$44.56 per litre
$45.90 per litre
2208.20.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.30.10
3
$1.76 per litre
$1.81 per litre
2208.30.20
3
$44.56 per litre
$45.90 per litre
2208.30.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.40.10
3
$1.76 per litre
$1.81 per litre
2208.40.20
3
$44.56 per litre
$45.90 per litre
2208.40.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.50.10
3
$1.76 per litre
$1.81 per litre
2208.50.20
3
$44.56 per litre
$45.90 per litre
2208.50.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.60.10
3
$1.76 per litre
$1.81 per litre
2208.60.20
3
$44.56 per litre
$45.90 per litre
2208.60.90
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.70.11
3
$1.76 per litre
$1.81 per litre
2208.70.12
3
$44.56 per litre
$45.90 per litre
2208.70.19
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.70.21
3
$1.76 per litre
$1.81 per litre
2208.70.22
3
$44.56 per litre
$45.90 per litre
2208.70.29
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.90.11
3
$1.76 per litre
$1.81 per litre
2208.90.19
3
$1.76 per litre
$1.81 per litre
2208.90.21
3
$44.56 per litre
$45.90 per litre
2208.90.29
3
$44.56 per litre
$45.90 per litre
2208.90.91
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2208.90.99
3
$78.03 per litre of alcohol
$80.37 per litre of alcohol
2401.10.00
3
$136.71 per kg
$140.81 per kg
2401.20.00
3
$136.71 per kg
$140.81 per kg
2401.30.00
3
$136.71 per kg
$140.81 per kg
2402.10.00
3
$88.01 per kg
$90.65 per kg
2402.20.00
3
$144.93 per kg or1000 cigarettes, whichever is the
$149.28 per kg or1000 cigarettes



whichever is the greater
whichever is the greater
2402.90.10
3
$88.01 per kg
$90.65 per kg
2402.90.90
3
$144.93 per kg or1000 cigarettes,
$149.28 per kg or1000 cigarettes


whichever is the greater
whichever is the greater
2403.10.00
3
$88.01 per kg
$90.65 per kg
2403.91.00
3
$88.01 per kg
$90.65 per kg
2403.99.90
3
$88.01 per kg
$90.65 per kg
3917.21.90
3
15%
32%
3917.22.90
3
15%
32%
3917.23.90
3
15%
32%
3917.29.90
3
15%
32%
3917.31.90
3
15%
32%
8426.11.90
3
32%
15%
8426.12.90
3
32%
15%
8426.19.90
3
32%
15%
8426.20.90
3
32%
15%
8426.30.90
3
32%
15%
8426.41.90
3
32%
15%
8426.49.90
3
32%
15%
8426.91.90
3
32%.
15%
8426.99.90
3
32%
15%
8427.10.90
3
32%
15%
8427 20.90
3
32%
15%
8427.90.90
3
32%
15%
8429.11.90
3
32%
15%
8429.19.90
3
32%
15%
8429.20.90
3
32%
15%
8429.30.90
3
32%
15%
8429.40.90
3
32%
15%
8429.51.90
3
32%
15%
8429.52.90
3
32%
15%
8429.59.90
3
32%
15%
8430.10.90
3
32%
15%
8430.20.90
3
32%
15%
8430.31.90
3
32%
15%
8430.39.90
3
32%
15%
8430.41.90
3
32%
15%
8430.49.90
3
32%
15%
8430.50.90
3
32%
15%
8430.61.90
3
32%
15%
8430.69.90
3
32%
15%
8539.21.00
4
Free
15%
8539.22.00
4
Free
15%
8539.29.00
4
Free
15%
8539.31.00
4
Free
15%
8539.32.00
4
Free
15%
8544.49.00
3
15%
32%
8544.60.00
3
15%
32%
8703.32.40
3
32%
15%
8703.32.60
3
32%
15%
9613.10.00
3
$1.00 each or15% whichever is the
$5.00 each or 15% whichever is the


greater
greater
9613.20.00
3
$1.00 each or15% whichever is

the
$5.00 each or 15% whichever is the


greater
greater
9613.80.10
3
$1.00 each or15% whichever is the
$5.00 each or 15% whichever is the


greater
greater
9908.00.10
2
$44.56 per litre
$45.90 per litre

(b) deleting tariff item No."6813.89.00" and inserting "6813.89".


(c) deleting tariff item "8703.10.00" and inserting the following -


Item No.
Description
Fiscal
Import
Excise
Import
Vat
Export
Duty
Statistical
Code
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)

8703.10

-Vehicles specifically designed for travelling on snow, golf cars and similar vehicles






8703.10.10
- Solar powered golf cars
Free
Free
12.5%
Free
781.203
u
8703.10.20
- Other golf cars
5%
Free
12.5%
Free
781.207
u
87031090
- Other
32%
Free
12.5%
Free
781.209
u

(d) deleting tariff items "8703.23.10, 8703.23.20, 8703.23.30, 8703.23.40, 8703.23.50, 8703.23.60 and 8703.23.90" and inserting the following -
Item No.
Description
Fiscal
Import
Excise
Import
Vat
Export
Duty
Statistical
Code
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)


- Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc






8703.23.11
-- Ambulances
32% or $9150 per unit
whichever is the greater
15%
12.5%
Free
781.231
u
8703.23.12
- New motor caravans

- 32%
15%
12.5%
Free
781.232
u
8703.23.13
- Used or reconditioned motor caravans
32% or $9150 per unit
whichever is the greater
15%
12.5%
Free
781.233
u
8703.23.14
- New passenger motor cars and racing cars
15%
15%
12.5%
Free

781.234

u
8703.23.15
- Used or reconditioned passenger motor cars and racing cars
32% or $9150 per unit
whichever is the greater
15%
12.5%
Free

781.235

u
8703.23.16
--New other passenger motor vehicles

15%

15%

12.5%
Free

781.236

u
8703.23.19
--Used or reconditioned
other passenger motor
vehicles
32% or $9150
per unit
whichever is
the greater

15%

12.5%

Free

781.237

u

--Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc






8703.23.21
--Ambulances
per unit
whichever is
the greater

32% or $9150

15%

12.5%

Free

781.238

u
8703.23.22
--New motor caravans
32%
15%
12.5%
Free
781.239
u
8703.23.23
Used or reconditioned
motor caravans
32% or $9150
per unit
whichever is the greater
15%
12.5%
Free
781.241
u
8703.23.24
New passenger motor
cars and racing cars
32%
15%
12.5%
Free
781.242
u
8703.23.25
--Used or reconditioned
passenger motor cars
and racing cars
32% or $9150
per unit
whichever is the greater
15%
12.5%
Free
781.243
u
8703.23.26
-- New other passenger motor vehicles

32%
15%
12.5%
Free
781.244
u
8703.23.29
-- Used or reconditioned
other passenger
32% or $9150
per unit
whichever is the greater
15%
12.5%
Free
781.249
u

(d) by deleting tariff item "9603.90/00" and inserting the following -
Item No.
Description
Fiscal
Import
Excise
Import
Vat
Export
Duty
Statistical
Code
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
9603.90
-- Other






9603.90.10
--Mops
32%
Free
12.5%
Free
899.727

u
9603.90.90
--Other
5%
Free
12.5%
Free
899.729
u

Part 11 of Schedule 2 amended

3. Part 11 of Schedule 2 to the Customs Tariff Act 1986 is amended by -


(a) inserting a new Note 5 after Note 4 -


"5. Part 2 duty concessions are to be claimed at the time of importation or at the time of clearance from bonded warehouses ";


(b) deleting paragraph "(iv)" in column 2 of concession code 124;


(c) inserting the following new item after item no. (iii) in concession code 124 -


Code
Description
Fiscal
Excise
Vat
(1)
(2)
(3)
(4)
(5)

124

(iv) Wedding apparels imported by the foreign couples or brought
into the country by other persons for the brides and grooms that will be worn by the wedding couples to get married in Fiji

Free

Free

Free

(d) by inserting the following new item after item no. (vi) in concession code 124 -


Code
Description
Fiscal
Excise
Vat
(1)
(2)
(3)
(4)
(5)

124

(vii) Disposable gas lighter
blanks for filling gas

15%

Free

12.5%

Part III of Schedule 2 amended

4. Part III of Schedule 2 to the Customs Tariff Act 1986 is amended -


(a) by inserting the expression "at the time of importation or at the time of clearance from bonded warehouses" after the word "claimed" in condition (a) of Note 3;


(b) by deleting "$400.00" in column 3 of concession code 218 (ix) and inserting "$1000.00";


(c) by deleting "234" and inserting "240" in Note 9;


(d) by deleting the expression "water jet ski" under concession code 235 (ii);


(e) by inserting the following new concession code after concession code 239 -


Code
Persons or Bodies
Goods
Fiscal
Excise
Vat
Conditions
Certificate to be signed by
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)

240

Companies approved under Duty
Suspension Scheme

New plant machinery

Free

Free

12.5%

(a) That the goods are directly used in the manufacture of goods approved under Duty Suspension Scheme (DSS)

(b) That the disposal or use of goods for purposes other than that for
which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act

The person
approved
by the
Comptroller

Given under my hand this 31st day of December 2010.


EPELI NAILATIKAU
President of the Republic of Fiji

_____________________


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