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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Customs Tariff (Budget Provisions 1996) Act 1995
No. 43 of 1995
Certified on: 22.01.1996
ARRANGEMENT OF SECTIONS.
1. Amendment of. Schedule1.
2. Amendment of Schedule 2.
AN ACT
entitled
Customs Tariff (Budget Provisions 1996) Act 1995,
Being an Act to amend the Customs Tariff Act 1990,
MADE by the National Parliament to be deemed to have come into operation on 22 November 1995.
Schedule 1 to the Principal Act is amended by repealing the rates of duty shown in the rates of duty Columns opposite the following Tariff Items and replacing them with the rates of duty shown opposite below-
| Tariff Classification | Description | Tariff Rate |
| 02.01 and 02.02 | Meat of Bovine Animals, fresh, chilled or frozen | 40% |
| 0302.69.30 | Barracouta - until 30/6/96 | 75% |
| | -on and from 1/7/96 | 40% |
| 0303.79.30 | Barracouta - until 30/6/96 | 75% |
| | - on and from 1/7/96 | 40% |
| 0304.90.30 | Barracouta - until 30/6/96 | 75% |
| | - on and from 1/7/96 | 40% |
| 08.05 | Citrus fruits | 75% |
| 1604.13.00 | Canned Sardines, sardinella, brisling or spraits | 11% |
| 2201.10.00 | Mineral waters and aerated waters not sweetened or flavoured | 55% or K0.40 per litre, whichever is the higher |
| 2201.90.00 | Other | 55% or K0.40 per litre, whichever is the higher |
| 2202.10.00 | Waters, including mineral waters and aerated, sweetened or flavoured | 55% or K0.40 per litre, whichever is the higher |
| 2202.90.90 | Other | 55% or K0.40 per litre, whichever is the higher |
| 2203.00.10 | Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol | 125% or K2.20 per litre, whichever is the higher |
| 2203.00.20 | Beer (including mixture of beer and other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume
of alcohol | 125% or K2.20 per litre, whichever is the higher |
| 2203.00.30 | Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol | 125% or K2.20 per litre, whichever is the higher |
| 2204 | Wine of fresh grapes | 11% |
| 2205 | Vermouth and other wine | 11% |
| 2208.10.00 | Compound alcoholic preparations used for the manufacture of beverages | 11% |
| 2208.20.00 | Spirits obtained by distilling grape wine or grape marc | 55% or K14 per litre, whichever is the higher |
| 2208.30.00 | Whiskies | 55% or K14 per litre, whichever is the higher |
| 2208.40.00 | Rum and tafia | 55% or K14 per litre, whichever is the higher |
| 2208.50.00 | Gin and Geneva | 55% or K14 per litre, whichever is the higher |
| 2208.90.10 | Concentrate of spirits for the manufacture of alcoholic drinks | 40% |
| 2208.90.90 | Others (including mixture thereof with other liquids; excluding concentrates of spirits etc): | 55% or K14 per litre, whichever is the higher |
| 2402.10.00 | Cigars | 125% or K28 per thousand, whichever is higher |
| 2402.20.00 | Cigarettes containing tobacco | 125% or K28 per thousand, whichever is the higher |
| 2402.90.00 | Other cigarettes | 125% of K28 per thousand, whichever is the higher |
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 125% |
| 2403.10.20 | Manufactured tobacco for manufacturing of cigarettes | 11% |
| 2403.10.30 | Chewing tobacco | 125% |
| 2403.10.40 | Snuff | 125% |
| 2403.10.50 | Twist or trade tobacco | 125% or K9 per Kg whichever is the higher |
| 2403.91.00 | Other manufactured "homogenised" or "reconstituted" tobacco | 125% |
| 2710.00.11 | Motor spirit (gasoline) | Nil |
| 2710.00.12 | Gas Oil (Distillate/Dieseline/Diesel) | 0.02 per litre |
| 2710.00.13 | Aviation Gasoline (Av-gas) | Nil |
| 2710.00.14 | Jet-Al (Avtur) | 0.01 per litre |
| 2710.00.15 | Kerosene, household | Nil |
| 2710.00.16 | Fuel oils (heavy) | Nil |
| Chapter 28 | Inorganic chemicals - until 31 December 1996 | 8% |
| (except 28.28) | on and from 1 January 1997 | 5% |
| Chapter 29 | Organic chemicals (those not currently rated free) - until 31 December 1996 | 8% |
| | - on and from 1 January 1997 | 5% |
| Chapter 31 | Fertilizers - until 31 December 1996 | 8% |
| | - on and from 1 January 1997 | 5% |
| 3604.10.00 | Fireworks | 11% |
| 3808.10.00 | Herbicides | 8% |
| 3808.20.00 | Insecticides | 8% |
| 3808.30.00 | Fungicides | 8% |
| 3923.90.00 | Other (sacks and bags) | 11% |
| 4201.00.00 | Saddlery | 11% |
| 4911.10.00 | Catalogues | 11% |
| 5608.11.00 | Fishing nets | 40% |
| 63.09 | Used clothing | 11% |
| 6403.40.00 | Safety Boots | 11% |
| 6404.19.00 | Rubber Boots | 11% |
| Chapter 72 | Iron and steel - until 31 December 1996 | 8% |
| | - on and from 1 January 1997 | 5% |
| Chapter 76 | Aluminium - until 31 December 1996 | 8% |
| (except 76.15) | - on and from 1 January 1997 | 5% |
| 82.11 | Knives | 11% |
| (except 8211.93.90) | | |
| 8213.00.00 | Scissors | 11% |
| 8214.90.00 | Other Knives | 11% |
| Chapter 84 | Machinery and mechanical appliances (except 8408.10.00; 8409.10.00; 8409.91.90; 8415.10.90; 8415.8; 8415.10.10; 8418.91.00; 8419.8;
8421.1; 8421.2; 8421.3; 8421.9; 8422.11.00; 8422.19.00; 8423.10.00; 8424.10.00; 8450.1; 84.51; 84.52; 84.69; 84.70; 84.71; 84.72;
84.73;.84.76; 8485.10.00) - until 31 December 1996 | 8% |
| | - on and from 1 January 1997 | 5% |
| 8414.5 | Fans | 11% |
| 8415.10.10 | Air-conditioners - window or wall type (self contained) | 11% |
| 8423.10.00 | Personal weighing machines, including baby scales; household scales | 11% |
| 84.50 | Household or laundry type washing machines | 11% |
| 85.01 | Electric motors and generators | |
| | - until 31 December 1996 - on and from 1 January 1997 | 8% 5% |
| 85.02 | Electric generating sets and rotary converters - until 31 December 1996 | 8% |
| | - on and from 1 January 1997 | 5% |
| 85.03 | Parts for 85.01 and 85.02 | |
| | - until 31 December 1996 - on and from 1 January 1997 | 8% 5% |
| 85.04 | Electrical transformers, static convertors and inductors | |
| | - until 31 December 1996 - on and from 1 January 1997 | 8% 5% |
| 85.05 | Electric magnets, etc., - | |
| | - until 31 December 1996 - on and from 1 January 1997 | 8% 5% |
| 8509.40.10 | Food grinders and mixers; fruit or vegetable juice extractors | 11% |
| 8516.60.10 | Electrical ovens, cookers, cooking plates, boiling rings, grillers and roasters | 11% |
| 8516.71.10 | Coffee or tea makers | 11% |
| 8516.72.00 | Toasters | 11% |
| 85.43 | Electrical machines (not specified elsewhere) | |
| | - until 31 December 1996 - on and from 1 January 1997 | 8% 5% |
| 8703.24.20 | Specialized vehicles such as ambulances, prison vans and hearses | Free |
| 8703.24.60 | Security vans | 11% |
| 8703.90.10 | Specialized vehicles such as ambulances, prison vans and hearses | Free |
| 8703.90.60 | Security vans | 11% |
| 8716.80.10 | Wheelbarrows | 11% |
| 8903.91.00 | Sailboats, with or without auxiliary motors | 11% |
| 8903.92.00 | Motor boats | 11% |
| 8903.99.10 | Dinghies (up to and including 6 metres) | 11% |
| 8903.99.20 | Dinghies (exceeding 6 metres) | 11% |
| 9507.30.30 | Fishing reels | 11% |
| 9507.90.90 | Fishing tackle | 11% |
Schedule. 2 to the Principal Act is amended by repealing the reference to the following:-
"44.03 Timber logs and poles in the rough, whether or not stripped of bark or sapwood, or roughly squared, of the following species:-
(a) | balsa, blackbean, cordia, ebony, rosewood, teak and all conifers; | 46% | Banned |
(b) | kwila, pencil cedar, planchonella; | 46% | P & R |
(c) | calophyllum, mersawa, tuna, walnut | 36% | P & R |
(d) | burckella, canarius, gluta, hopea and terminalia; | 28% | P & R |
(e) | all others | 26% | P & R" |
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