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Excise Tariff (Budget Provisions 1996) Act 1995

PAPUA NEW GUINEA


Excise Tariff (Budget Provisions 1996) Act 1995


No. 44 of 1995
Certified on: 22/01/96


ARRANGEMENT OF SECTIONS.

1. Repeal and replacement of Section 2 -

"2. DUTIES OF EXCISE".

2. Repeal and replacement of Schedule 1.


AN ACT

entitled

Excise Tariff (Budget Provisions 1996) Act 1995,

Being an Act to amend the Excise Tariff Act (Chapter 107),

MADE by the National Parliament to be deemed to have come into operation on 22 November 1995.

  1. REPEAL AND REPLACEMENT OF SECTION 2.

Section 2 of the Principal Act is repealed and is replaced with the following:-

"2. DUTIES OF EXCISE.
The duties of excise specified in Schedule 1 are imposed acording to that Schedule and shall be charged, collected and paid to the State on all goods dutiable under the Schedule and manufactured in the country or imported into the country.".
  1. REPEAL AND REPLACEMENT OF SCHEDULE 1.

Schedule 1 of the Principal Act is repealed and is replaced with the following:-

"SCHEDULE 1
Excise Item
Description
Excise rate
(on CIF plus customs imports and on ex factory door price in the case of locally produced goods)
2201.10.00
Mineral waters and aerated waters not sweetened or flavoured
10%
2202.10.00
Waters, including mineral waters and aerated, sweetened or flavoured
10%

2203.00.10
Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol
65%

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
65%

2203.00.30
Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol
65%

22.04
Wine of fresh grape
65%

22.05
Vermouth and other wine
65%

2208.20.00
Spirits obtained by distilling grape wine or grape mare
65%

2208.30.00
Whiskies
65%

2208.40.00
Rum and tafia
65%

2208.50.00
Gin and Geneva
65%

2208.90.00
Others (including mixture thereof with other liquids; excluding concentrates of spirits etc):
65%

2402.10.00
Cigars and similar
120%

2402.20.00
Cigarettes containing tobacco
120%

2402.90.00
Cigarettes (tobacco substitutes)
120%

2403.10.10
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
65%

2403.10.30
Chewing tobacco
65%

2403.10.50
Twist or Trade tobacco
15%

2403.91.00
Other manufactured "homogenised or "reconstituted tobacco
65%

2403.99.00
Other manufactured tobacco
65%

2710.00.11
Motor spirit (gasoline)
K0.20 per litre

27.10.00.12
Gas oils (Distillate/Dieseline/Diesel)
K0.01 per litre

2710.00.13
Aviation Gasoline (Av-gas)
K0.02 per litre

2710.00.14
Jet-Al (Avtur)
K0.01 per litre

2710.00.15
Kerosene, household
Free

2710.00.16
Fuel oils (heavy)
K0.02 per litre


I hereby certify that the above is a fair print of the Excise Tariff (Budget Provisions 1996) Act 1995 which has been made by the National Parliament.

Acting Clerk of the National Parliament.

I hereby certify that the Excise Tariff (Budget Provisions 1996) Act 1995 was made by the National Parliament on 6 December 1995.

Acting Speaker of the National Parliament.


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