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Papua New Guinea Sessional Legislation |
INDEPENDENT STATE OF PAPUA NEW GUINEA.
Excise Tariff (2004 Budget Provisions Amendment) Act 2003.
No. 28 of 2003.
Certified on: 13.04.04
ARRANGEMENT OF SECTION.
1. Amendment of Schedule 1.
AN ACT
entitled
Excise Tariff (2004 Budget Provisions Amendment) Act 2003,
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to come into operation on 1 December 2003.
1. AMENDMENT OF SCHEDULE 1. - DUTIES ON EXCISE.
The Principal Act is amended in Schedule 1 by repealing, effective on 1 December 2003, the rates of excise duty shown for the following Tariff Items and replacing them with the rates of excise duty shown below:-
"
| TARIFF ITEM | DESCRIPTION OF GOODS | NEW RATE OF EXCISE DUTY | |||||||||||
| 1/12/03 to 30/11/04 | 1/12/04 to 31/5/05 | 1/6/05 to 30/11/05 | 1/12/05 to 31/5/06 | 1/6/06 to 30/11/06 | From 1/12/06 | ||||||||
| Alcoholic products, Kina per litre of contained volume of alcohol | |||||||||||||
| 2203.00.10 | Beer or mixed drinks containing beer, not more than 3% alcohol by volume | K37.69 Per Lal | K38.63 Per Lal | K39.60 Per Lal | K40.59 Per Lal | K41.60 Per Lal | K42.64 Per Lal | ||||||
| 2203.00.20 | Beer or mixed drinks containing beer, more than 3% and not more than 4.5% alcohol by volume | K46.16 Per Lal | K47.31 Per Lal | K48.50 Per Lal | K49.71 Per Lal | K50.95 Per Lal | K52.23 Per Lal | ||||||
| 2203.00.30 | Beer or mixed drinks containing beer, more than 4.5% alcohol by volume | K53.61 Per Lal | K54.95 Per Lal | K56.32 Per Lal | K57.73 Per Lal | K59.18 Per Lal | K60.65 Per Lal | ||||||
| 2204.10.10 | Sparkling wine of fresh grapes: sold in containers holding less than 2 litres | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2204.10.20 | Sparkling wine of fresh grapes: sold in containers holding 2 litres or more | K56.94 Per Lal | K58.36 Per Lai | K59.32 Per Lai | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2204.21 | Wine of fresh grapes, including fortified wines, grape must; sold in containers holding less than 2 litres | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2204.29 | Wine of fresh grapes, including fortified wines, grape must; sold in containers holding 2 litres or more | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2205.10.00 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, sold in containers holding less than 2 litres | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2205.90.00 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, sold in containers holding 2 litres or more | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| | | | | | | ||||||||
| 2206.00.00 | Other fermented beverages (for example cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, | K53.61 Per Lal | K54.95 Per Lal | K56.32 Per Lal | K57.73 Per Lal | K59.18 Per Lal | K60.65 Per Lal | ||||||
| 2206.10.00 | Other fermented beverages (for example cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, made from fruit grown in Papua New Guinea | K26.81 Per Lal | K27.48 Per Lal | K28.17 Per Lal | K28.87 Per Lal | K29.59 Per Lal | K30.33 Per Lal | ||||||
| 2208.10.00 | Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50% | K56.94 Per Lal | K58.36 Per Lal | K59.82 Per Lal | K61.32 Per Lal | K62.85 Per Lal | K64.42 Per Lal | ||||||
| 2208.20.00 | |||||||||||||
| 2208.30.10 | |||||||||||||
| 2208.40.10 | |||||||||||||
| 2208.50.10 | |||||||||||||
| 2208.60.10 | |||||||||||||
| 2208.70.10 | |||||||||||||
| 2208.90.91 | |||||||||||||
| 2208.30.20 | Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than 50% and less than 80%. | K61.11 Per Lal | K62.64 Per Lal | K64.20 Per Lal | K65.81 Per Lal | K67.45 Per Lal | K69.14 Per Lal | ||||||
| 2208.40.20 | |||||||||||||
| 2208.50.20 | |||||||||||||
| 2208.60.20 | |||||||||||||
| 2208.70.20 | |||||||||||||
| 2208.90.92 | |||||||||||||
| 2208.90.21 | Mixed drinks not more than 3% alcohol by volume, not for medicinal purposes | K37.69 Per Lal | K38.63 Per Lal | K39.60 Per Lal | K40.59 Per Lal | K41.60 Per Lal | K42.64 Per Lal | ||||||
| 2208.90.22 | Mixed drinks more than 3% and not more than 4.5% alcohol by volume, not for medicinal purposes | K46.16 Per Lal | K47.31 Per Lal | K48.50 Per Lal | K49.71 Per Lal | K50.95 Per Lal | K52.23 Per Lal | ||||||
| 2208.90.23 | Mixed drinks more than 4.5% alcohol by volume, not for medicinal purposes | K53.61 Per Lal | K54.95 Per Lal | K56.32 Per Lal | K57.73 Per Lal | K59.18 Per Lal | K60.65 Per Lal | ||||||
| Cigars, Cheroots and Cigarillos, Kina per Kg | |||||||||||||
| 2402.10.00 | Cigars, cheroots and cigarillos containing tobacco | 135.46 Per Kg | 138.85 Per Kg | 142.32 Per Kg | 145.88 Per Kg | 149.52 Per Kg | 153.26 Per Kg | ||||||
| Cigarettes containing tobacco, Kina per thousand cigarettes | |||||||||||||
| 24.02.20.10 | Cigarettes of tobacco or tobacco substitutes containing tobacco other than dark fired tobacco | 135.46 Per 1000 | 138.85 Per 1000 | 142.32 Per 1000 | 145.88 Per 1000 | 149.52 Per 1000 | 153.26 Per 1000 | ||||||
| 2402.20.20 | Cigarettes of tobacco or tobacco substitutes without filter, containing dark fired tobacco (Spear or equivalent) | 67.73 Per 1000 | 69.42 Per 1000 | 71.16 Per 1000 | 72.94 Per 1000 | 74.76 Per 1000 | 76.63 Per 1000 | ||||||
| 2402.20.30 | Cigarettes of tobacco or tobacco substitutes with filter, containing dark fired tobacco (Spear or equivalent) | 84.53 Per 1000 | 86.64 Per 1000 | 88.81 Per 1000 | 91.03 Per 1000 | 93.31 Per 1000 | 95.64 Per 1000 | ||||||
| Other tobacco products, not formed into cigarettes, Kina per kg | |||||||||||||
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| 2403.10.30 | Chewing tobacco | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| 2403.10.40 | Snuff | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| 2403.10.50 | Twist or trade tobacco | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| 2403.91.00 | "Homogenised" or "reconstituted tobacco | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| 2403.99.00 | Other | 45.15 Per Kg | 46.28 Per Kg | 47.44 Per Kg | 48.62 Per Kg | 49.84 Per Kg | 51.08 Per Kg |
| Other Items | |||||||
| 2710.19.11 | Diesel, when supplied to a fishing vessel for its own use | K0.03/lt | |||||
| 8701.10.00 | Pedestrian controlled tractors (for agricultural work) | Free | |||||
| 8701.90.10 | Tractors for agricultural and forestry plantation work | Free | |||||
| 87.01 | Other tractors | 10% | |||||
| 9504.30.10 | Poker Machines | 50% | |||||
I hereby certify that the above is a fair print of the Excise 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 Excise 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/et2004bpaa2003413
