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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Customs Tariff (Amendment) Act 2001.
No. 22 of 2001.
Certified on: 09.04.02
ARRANGEMENT OF SECTIONS.
Repeal and replacement of Chapter 15.
AN ACT
entitled
Customs Tariff (Amendment) Act 2001,
Being an Act to amend the Customs Tariff Act 1990,
MADE by the National Parliament to be deemed to have come into operation on 27 November 2001.
REPEAL AND REPLACEMENT OF CHAPTER 15.
Chapter 15 of the Principal Act is repealed and is replaced with the following:—
"ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Notes.
1. This Chapter does not cover.
- (a) Pig fat or poultry fat of heading 02.09;
- (b) Cocoa butter, fat or oil (heading 18.04);
- (c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
- (d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
- (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
- (f) Factice derived from oils (heading 40.02).
2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3. Heading 15.18 does not cover fats or oils or their fractions merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Subheading note.
For the purposes of subheadings 1514.11 and 1514.19, the expression "low urecic acid rape or colza oil" means the fixed oil which has a erucic acid content of less than 2% by weight.
| Tariff Item | Description of Goods | Duty Rate From 1st Jan 2001 Until 31 Dec 2002 | Duty Rate From 1st Jan 2003 Until 31 Dec 2005 | Duty Rate On and From 1st Jan 2006 | Unit | Remarks |
| 1501.00.00 | Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03. | Free | Free | Free | kg | - |
| 1502.00.00 | Fats of bovine animals, sheep or goats, other than those of heading No. 15.03. | Free | Free | Free | kg | - |
| 1503.00.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. | Free | Free | Free | kg | - |
| 15.04 | FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1504.10.00 | Fish-liver oils and their fractions | Free | Free | Free | kg | - |
| 1504.20.00 | Fats and oils and their fractions, of fish, other than liver oils | Free | Free | Free | kg | - |
| 1504.30.00 | Fats and oils and their fractions, of marine mammals | Free | Free | Free | kg | - |
| 1505.00.00 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN). | Free | Free | Free | kg | Qr. |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. | Free | Free | Free | kg | - |
| 15.07 | SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1507.1 | Crude oil, whether or not degummed: | Free | Free | Free | kg | - |
| 1507.10.10 | Packed for retail sale | 25% | 20% | 15% | kg | - |
| 1507.10.90 | Other | Free | Free | Free | kg | - |
| 1507.9 | Other: | | | | | |
| 1507.90.10 | Packed for retail sale | 25% | 20% | 15% | kg | - |
| 1507.90.90 | Other | Free | Free | Free | kg | - |
| 15.08 | GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1508.1 | Crude Oil: | | | | | |
| 1508.10.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1508.10.90 | Other | Free | Free | Free | lt | - |
| 1508.9 | Other: | | | | | |
| 1508.90.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1508.90.90 | Other | Free | Free | Free | lt | - |
| 15.09 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1509.1 | Virgin | | | | | |
| 1509.10.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1509.10.90 | Other | Free | Free | Free | lt | - |
| 1509.9 | Other: | | | | | |
| 1509.90.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1509.90.90 | Other | Free | Free | Free | lt | - |
| 15.10 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends
of these oils or fractions with oils or fractions of heading No.15.09. | | | | | |
| 1510.10.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1510.10.90 | Other | Free | Free | Free | lt | - |
| 15.11 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1511.1 | Crude oil | | | | | |
| 1511.10.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1511.10.90 | Other | Free | Free | Free | lt | - |
| 1511.9 | Other | | | | | |
| 1511.90.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1511.90.90 | Other | Free | Free | Free | lt | - |
| 15.12 | SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1512.1 | Sunflower-seed or safflower oil and their fractions thereof: | | | | | |
| 1512.11 | Crude oil | | | | | |
| 1512.11.10 | Packed for retail sale | 25% | 20% | 15% | lt | |
| 1512.11.90 | Other | | | | | |
| 1512.19 | Other | | | | | |
| 1512.19.10 | Packed for retail sale | 25% | 20% | 15% | lt | |
| 1512.19.90 | Other | Free | Free | Free | lt | |
| 1512.2 | Cotton-seed oil and its fractions: | | | | | |
| 1512.21 | Crude Oil whether or not gossypol has been removed | | | | | |
| 1512.21.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1512.21.90 | Other | Free | Free | Free | lt | - |
| 1512.29 | Other | | | | | |
| 1512.29.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1512.29.90 | Other | Free | Free | Free | lt | - |
| 15.13 | COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1513.1 | Coconut (copra) oil and its fractions: | | | | | |
| 1513.11 | Crude oil | | | | | |
| 1513.11.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1513.11.90 | Other | Free | Free | Free | lt | - |
| 1513.19 | Other | | | | | |
| 1513.19.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1513.19.90 | Other | Free | Free | Free | lt | - |
| 1513.2 | Palm kernel or babassu oil and their fractions thereof | | | | | |
| 1513.21 | Crude oil | | | | | |
| 1513.21.10 | Packed for retail sale | 25% | 20% | 15% | lt | |
| 1513.21.90 | Other | Free | Free | Free | lt | - |
| 1513.29 Other | | | | | | |
| 1513.29.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1513.29.90 | Other | Free | Free | Free | lt | - |
| 15.14 | RAPE, COLZA OR MUSTARD OIL AND FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1514.1 | Low erucic acid rape or coiza oil and its fractions | | | | | |
| 1514.11 | Crude Oil | | | | | |
| 1514.11.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1514.11.90 | Other | Free | Free | Free | lt | - |
| 1514.19 | Other | | | | | |
| 1514.19.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1514.19.90 | Other | Free | Free | Free | lt | - |
| 1514.9 | Other | | | | | |
| 1514.91 | Crude Oil | | | | | |
| 1514.91.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1514.91.90 | Other | | | | | |
| 1514.99 | Other | | | | | |
| 1514.99.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1514.99.90 | Other | Free | Free | Free | lt | - |
| 15.15 | OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. | | | | | |
| 1515.1 | Linseed oil and its fractions | | | | | |
| 1515.11 | Crude Oil | | | | | |
| 1515.11.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.11.90 | Other | Free | Free | Free | lt | - |
| 1515.19 | Other | | | | | |
| 1515.19.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.19.90 | Other | Free | Free | Free | lt | - |
| 1515.2 | Maize (corn) oil and its fractions | | | | | |
| 1515.21 | Crude Oil | | | | | |
| 1515.21.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.21.90 | Other | Free | Free | Free | lt | - |
| 1515.29 | Other | | | | | |
| 1515.29.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.29.90 | Other | Free | Free | Free | lt | - |
| 1515.3 | Castor oil and its fractions | | | | | |
| 1515.30.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.30.90 | Other | Free | Free | Free | lt | - |
| 1515.4 | Tung oil and its fractions | | | | | |
| 1515.40.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.40.90 | Other | Free | Free | Free | lt | - |
| 1515.5 | Sesame oil and its fractions | | | | | |
| 1515.50.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.50.90 | Other | Free | Free | Free | lt | - |
| 1515.9 | Other | | | | | |
| 1515.90.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1515.90.90 | Other | Free | Free | Free | lt | - |
| 1516 | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE- ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED. | | | | | |
| 1516.1 | Animal fats and oils and their fractions | | | | | |
| 1516.10.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1516.10.90 | Other | Free | Free | Free | lt | - |
| 1516.2 | Vegetable fats and oils and their fractions | | | | | |
| 1516.20.10 | Packed for retail sale | 25% | 20% | 15% | lt | - |
| 1516.20.90 | Other | Free | Free | Free | lt | - |
| 15.17 | MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER,
OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF HEADING No. 15.16 | | | | | |
| 1517.10.10 | Margarine, excluding liquid margarine | Free | Free | Free | kg | - |
| 1517.90.10 | Liquid margarine for cooking | Free | Free | Free | lt | - |
| 1517.90.90 | Other, (including canned dripping) | 25% | 20% | 15% | kg | - |
| 15.18 | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY BEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING NO. 15.16; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED. | | | | | |
| 1518.00.10 | Packed for retail sale | Free | Free | Free | kg | - |
| 1518.00.90 | Other | Free | Free | Free | lt | - |
| 1520.00.00 | Glycerol, crude; glycerol waters and glycerol lyes. | Free | Free | Free | kg | - |
| 15.21 | VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED. | | | | | |
| 1521.10.00 | Vegetable waxes | Free | Free | Free | kg | - |
| 1521.90.00 | Other | Free | Free | Free | kg | - |
| 1522.00.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. | Free | Free | Free | kg | - |
I hereby certify that the above is a fair print of the Customs Tariff (Amendment) Act 2001 which has been made by the National Parliament.
Clerk of the National Parliament.
09 APR 2002
I hereby certify that the Customs Tariff (Amendment) Act 2001 was made by the National Parliament on 5 December 2001.
Speaker of the National Parliament.
09 APR 2002
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