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Papua New Guinea Sessional Legislation |
INDEPENDENT STATE OF PAPUA NEW GUINEA.
Customs Tariff (2004 Budget Provisions Amendment) Act 2003.
No. 17 of 2003.
Certified on: 25.02.04
ARRANGEMENT OF SECTIONS.
1. New Section 3A.
"3A. IMPORT LEVY".
2. Rates of import duty (Amendment of Schedule 1).
3. Rates of export duty (Amendment of Schedule 2).
INDEPENDENT STATE OF PAPUA NEW GUINEA.
AN ACT
entitled
Customs Tariff (2004 Budget Provisions Amendment) Act 2003,
Being an Act to amend the Customs Tariff Act 1990,
MADE by the National Parliament to come into operation on 25 November 2003.
1. NEW SECTION 3A.
Part II of the Principal Act is amended by inserting after Section 3 the following new section:-
"3A. IMPORT LEVY.
(1) Subject to Subsection (4) and Section 9, in addition to customs duties shown as payable on imported goods in Schedule 1, there shall be imposed, at the rate of 2%, a customs duty named "import levy" applicable to all imported goods.
"(2) Notwithstanding Section 3(2), the import levy shall also be payable on those goods named as 'free' in the Schedule 1.
"(3) The import levy shall be calculated at the rate of 2% on the total of all the following:-
- (a) the customs value (C.I.F.) of the imported goods; and
- (b) any customs duty payable on those goods; and
- (c) any excise duty payable on those goods; and
- (d) any Value Added Tax or Goods and Services Tax payable on those goods.
"(4) The following imported goods shall be exempt from the import levy:-
- (a) all imported goods for a mining, petroleum or gas company, carrying on mining, petroleum or gas operations or exploration as defined in the Income Tax Act 1959, to the extent they relate to those operations or that exploration until 31 December 2004;
- (b) all pharmaceutical products falling under Chapter 30 of Schedule 1; and
- (c) specialized appliances, equipment or machinery (including ambulances) for use in the practice of medicine; and
- (d) goods that are exempt from customs duty pursuant to the provisions of Section 9; and
- (e) school books and other education materials for use in classrooms.".
2. RATES OF IMPORT DUTY (AMENDMENT OF SCHEDULE 1).
Schedule 1 of the Principal Act is amended by repealing the tariff rates of import duty shown for the following tariff items and replacing them with the tariff rates of import duty shown below:-
| TARIFF ITEM | DESCRIPTION OF GOODS | Duty Rate From 1st Jan 2003 until 31 December 2010 | Duty Rate from 1st January 2011 | Unit | Remarks |
| 17.01 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM | ||||
| 1701.1 | Raw Sugar not containing added flavouring or colouring matter | | | | |
| 1701.11.00 | Cane Sugar | 70% | 40% | Tonne | - |
| 1701.12.0 | Beet Sugar | 70% | 40% | Tonne | - |
| 1701.9 | Other | | | | |
| 1701.91.00 | Containing added flavouring or colouring matter | 70% | 40% | Tonne | |
| 1701.99.10 | Refined Sugar | 70% | 40% | Tonne | |
| 1701.99.21 | Icing Sugar, being pure refined or white sugar (sucrose) in powder form having a sugar (sucrose) content greater than 96.5% | 70% | 40% | Tonne | |
| 1701.99.29 | Other Icing Sugar, being pure refined or white sugar (sucrose) in powder form having a sugar (sucrose) content less than 96.5% and
the balance being starch or a thickening agent | Free | Free | Tonne | |
| 1701.99.90 | Other | 70% | 40% | Tonne | |
| 3402.20.10 | Synthetic detergents in powder form, imported ready for retail sale, or in containers of less than 50 kg | 25% | 20% | 15% | Kg | - |
| 3402.20.20 | Synthetic detergents in powder form, imported for packaging for retail sale in PNG, in bulk containers of 50 kg or greater, | Free | Free | Free | Kg | - |
3. RATES OF EXPORT DUTY (AMENDMENT OF SCHEDULE 2).
Schedule 2 of the Principal Act is amended by repealing item 44.03 and replacing it with the following items and table:-
"
| EXPORTITEM | CLASS OF GOODS | RATE | REMARKS | |||
| 44.03 | Timber logs and poles in the rough (other than off plantation logs or sandalwood), whether or not stripped of bark or sapwood, or
roughly squared (ie. Not downstream processed eg. Sawn timber), of all species (other than balsa, blackbean, cordia, ebony, rosewood,
teak and all conifers, see remarks) | As per the table below | The export of balsa, blackbean, cordia, ebony, rosewood, teak and all conifers is banned | |||
| When f.o.b. price/m3 exceeds | And when f.o.b. price/m3 does not exceed | Export tax/m3 equals | ||||
| United States Dollars | United States Dollars | | ||||
| 0 $22.60 $27.60 $32.63 $37.65 $50.20 | $22.60 $27.60 $32.63 $37.65 $50.20 | P x 0.0950 P x 0.2375 — US$3.22 P x 0.4275 — US$8.46 P x 0.4750 — US$10.01 P x 0.5225 —US$11.80 P x 0.6175 —US$16.57 P= f.o.b. log price in United States Dollars | ||||
| EXPORT ITEM | CLASS OF GOODS | RATE | REMARKS | |||
| 44.03 | Plantation Logs | Free | | |||
| 44.03 | Sandal wood | 15% | | |||
I hereby certify that the above is a fair print of the Customs Tariff (2004 Budget Provisions Amendment) Act 2003 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Customs Tariff (2004 Budget Provisions Amendment) Act 2003 was made by the National Parliament on 2 December 2003.
Acting Speaker of the National Parliament
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URL: http://www.paclii.org/pg/legis/num_act/ct2004bpaa2003457
