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Customs Tariff Act (Budget Amendment) Decree 2010

REPUBLIC OF FIJI ISLANDS

____________

CUSTOMS TARIFF ACT (BUDGET AMENDMENT) DECREE 2010

_____________

GOVERNMENT OF FIJI
(DECREE NO. 10 OF 2010)


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

Short title and commencement


1. This Decree may be cited as the Customs Tariff Act (Budget Amendment) Decree 2010 and comes into force on 27th November 2009.

Section 10 amended


2. Section 10 of the Customs Tariff Act of 1986 ("the Act") is amended —

(i) by inserting the following: "and import excise duty" after the word "fiscal duty" under subsection 10(1)"; and

(ii) by deleting "$1,000.00 and substituting "$10,000.00" under subsection 2.

Section 10A amended


3. Section 10A subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00".

Section 11 amended


4. Section 11 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00".

Section 15 amended


5. Section 15 subsection (3) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00".

Section 16 amended


6. Section 16 subsection (4) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00".

Section 16A inserted


7. The Act is amended by —

(i) inserting the a new section 16A immediately after the existing section 16 in Part III —

"16 A — (1) The Comptroller shall require that any applicant for refund of any duty, charge or fee must have a bank account in a commercial trading bank in Fiji Islands;";

(ii) inserting subsection (2) - "(2) The Comptroller shall refrain from refunding any duty, charge or fee directly to claimants;"

Section 17 amended


8. Section 17 of the Act is amended in —

(i) subsection (3) by deleting "$1,000.00" and substituting "$10,000.00"; and

(ii) subsection (4) by deleting "$1,000.00" and substituting "$10,000.00".

Section 22 amended


9. Section 22 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00".

Part I of Schedule 2 amended


10. Part I of Schedule 2 of the Act is amended —

(a) by deleting the duty rates appearing in column 3 and 4 and substituting the new duty rates for the tariff items specified below:

Tariff Item
Column
Delete
Substitute
3303.00.00
3
"15%
Free
3304.10.00
3
15%
Free
3304.20.00
3
15%
Free
3304.30.00
3
15%
Free
3304.91.00
3
15%
Free
3304.99.00
3
15%
Free
3307.10.00
3
15%
Free
4808.10.00
3
5%
32%
7113.11.10
3
15%
Free
7113.11.90
3
15%
Free
7113.19.10
3
15%
Free
7113.19.90
3
15%
Free
7113.20.10
3
15%
Free
7113.20.90
3
15%
Free
7117.11.00
3
15%
Free
7117.19.00
3
15%
Free
7117.90.00
3
15%
Free
8471.30.00
3
15%
Free
8519.81.00
3
15%
Free
8523.21.00
3
32%
5%
8523.40.00
3
32%
5%
8523.80.00
3
32%
5%
8525.80.00
3
15%
Free
9004.10.00
3
15%
Free
9005.10.00
3
15%
Free
9006.40.00
3
15%
Free
9006.51.00
3
15%
Free
9006.52.90
3
15%
Free
9006.53.90
3
15%
Free
9006.59.90
3
15%
Free
9101.11.00
3
15%
Free
9101.19.00
3
15%
Free
9101.21.00
3
15%
Free
9101.29.00
3
15%
Free
9101.91.00
3
15%
Free
9101.99.00
3
15%
Free
9102.11.00
3
15%
Free
9102.12.00
3
15%
Free
9102.19.00
3
15%
Free
9102.21.00
3
15%
Free
9102.29.00
3
15%
Free
9102.91.00
3
15%
Free
9102.99.00
3
15%
Free
9504.10.00
3
5%
Free
9504.90.20
3
5%
Free
3923.21.00
4
Free
15%
3923.29.00
4
Free
15%
8523.40.00
4
Free
10%
8519.81.00
4
10%
Free
8525.80.00
4
10%
Free
9006.40.00
4
10%
Free
9006.51.00
4
10%
Free
9006.52.90
4
10%
Free
9006.53.90
4
10%
Free
9006.59.90
4
10%
Free"

(b) by deleting subheadings 8443.31, 8443.32, 8443.39, 8443.99 and all the tariff items under each above subheadings and substitute with the tariff items —

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






8443.31.00 - -
Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network
15%
Free
12.5%
Free
726.551
8443.32.00 -
Other, capable of connecting to an automatic data processing machine or to a network
15%
Free
12.5%
Free
726.552
8443.39.00 - -
Other
15%
Free
12.5%
Free
726.553
8443.99.00 -
Other
15%
Free
12.5%
Free
726.554

(c) by deleting tariff item 8517.62.10 and substituting—

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






8517.62.10 - - -
USB Wireless Modems
Free
Free
12.5%
Free
764.172
8517.62.20 - - -
Other Modems and Multiplexes
5%
Free
12.5%
Free
764.175

(d) by deleting tariff items 8523.29.10, 8523.29.20, 8523.29.30, 8523.29.40, 8523.29.50 and 8523.29.90 and substituting—

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






8523.29.00 - -
Other
5%
10%
12.5%
Free
898.417

(e) by deleting Export duty rate in column 6 and substituting the new duty rate for the tariff items specified below —

Tariff Item
Column
Delete
Substitute
0302.11.00
6
"3%
Free
0302.12.00
6
3%
Free
0302.19.00
6
3%
Free
0302.21.00
6
3%
Free
0302.22.00
6
3%
Free
0302.23.00
6
3%
Free
0302.29.00
6
3%
Free
0302.31.00
6
3%
Free
0302.32.00
6
3%
Free
0302.33.00
6
3%
Free
0302.34.00
6
3%
Free
0302.35.00
6
3%
Free
0302.36.00
6
3%
Free
0302.39.00
6
3%
Free
0302.40.00
6
3%
Free
0302.50.00
6
3%
Free
0302.61.00
6
3%
Free
0302.62.00
6
3%
Free
0302.63.00
6
3%
Free
0302.64.00
6
3%
Free
0302.65.00
6
3%
Free
0302.66.00
6
3%
Free
0302.67.00
6
3%
Free
0302.68.00
6
3%
Free
0302.69.00
6
3%
Free
0303.11.00
6
3%
Free
0303.19.00
6
3%
Free
0303.21.00
6
3%
Free
0303.22.00
6
3%
Free
0303.29.00
6
3%
Free
0303.31.00
6
3%
Free
0303.32.00
6
3%
Free
0303.33.00
6
3%
Free
0303.39.00
6
3%
Free
0303.41.00
6
3%
Free
0303.42.00
6
3%
Free
0303.43.00
6
3%
Free
0303.44.00
6
3%
Free
0303.45.00
6
3%
Free
0303.46.00
6
3%
Free
0303.49.00
6
3%
Free
0303.51.00
6
3%
Free
0303.52.00
6
3%
Free
0303.61.00
6
3%
Free
0303.62.00
6
3%
Free
0303.71.00
6
3%
Free
0303.72.00
6
3%
Free
0303.73.00
6
3%
Free
0303.74.00
6
3%
Free
0303.75.00
6
3%
Free
0303.76.00
6
3%
Free
0303.77.00
6
3%
Free
0303.78.00
6
3%
Free
0303.79.00
6
3%
Free
4403.10.00
6
3%
Free
4403.20.11
6
3%
Free
4403.20.12
6
3%
Free
4403.20.19
6
3%
Free
4403.41.00
6
3%
Free
4403.49.00
6
3%
Free
4403.91.00
6
3%
Free
4403.92.00
6
3%
Free
4403.99.11
6
3%
Free
4403.99.12
6
3%
Free
4403.99.13
6
3%
Free
4403.99.19
6
3%
Free
4403.99.90
6
3%
Free
4407.10.11
6
3%
Free
4407.10.19
6
3%
Free
4407.10.21
6
3%
Free
4407.10.29
6
3%
Free
4407.21.00
6
3%
Free
4407.22.00
6
3%
Free
4407.25.00
6
3%
Free
4407.26.00
6
3%
Free
4407.27.00
6
3%
Free
4407.28.00
6
3%
Free
4407.29.00
6
3%
Free
4407.91.00
6
3%
Free
4407.92.00
6
3%
Free
4407.93.00
6
3%
Free
4407.94.00
6
3%
Free
4407.95.00
6
3%
Free
4407.99.11
6
3%
Free
4407.99.12
6
3%
Free
4407.99.19
6
3%
Free
4407.99.21
6
3%
Free
4407.99.22
6
3%
Free
4407.99.29
6
3%
Free
4407.99.90
6
3%
Free"

(f) by inserting the word "similar" after the word "other" in description column 2 of tariff item 4911.99.10.

Parts II and III of Schedule 2 amended


11. Parts II and III of Schedule 2 of the Act is amended —

(a) by deleting the expression "10%"in column 3 of concession code 115 and substituting the expression "5%"

(b) by inserting a new condition in column 7 of concession code 213 after condition (c):

"(d) That the concessionaire is required to pay the duty on all goods missing, damaged, or any other deficiencies found in stock at the packing store or at dispatch and sale centres.";

(c) by inserting a new condition in column 7 of concession code 213A after condition (c):

"(d) That the duty free operator is required to pay the duty on all goods missing, damaged, or any other deficiencies found in stock at the packing store or at the dispatch and sale centres.";

(d) by inserting the word "institutions" after the word "medical" in column 2 of concession code 222;

(e) by inserting the word "including labels" after the word "goods" in first paragraph of column 3 of concession code 231;

(f) by deleting paragraph (iii) and its qualifying references in columns (3), (4), (5), (6), (7) & (8) in concession code 236.


GIVEN under my hand this 6th day of January 2010.

EPELI NAILATIKAU
President of the Republic of the Fiji


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