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Excise (Amendment) Act 2009

Vanuatu%20-%20Excise%20(Amendment)%20Act%20No.%2043%20of%20200900.png

Commencement: 01/01/2010


REPUBLIC OF VANUATU


EXCISE (AMENDMENT) ACT No. 43 of 2009


Arrangement of Sections
1. Amendment
2. Commencement


REPUBLIC OF VANUATU


Assent : 31/12/2009
Commencement: 01/01/2010


EXCISE (AMENDMENT)
ACT NO. 43 OF 2009


An Act to amend the Excise Act [CAP 290].


Be it enacted by the President and Parliament as follows-


1. Amendment


The Excise Act [CAP 290] is amended as set out in the Schedule.


2. Commencement


This Act commences on the day on which it is published in the Gazette.


SCHEDULE
AMENDMENTS OF excise ACT [CAP 290]


1. Schedule 1


Repeal the Schedule substitute


SCHEDULE 1
(Section 21)



EXCISABLE PRODUCTS TABLE

Number
Harmonised System Tariff Items
Description of Items
Rate of excise tax
1
1601.0000
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
20 Vatu per kg

16.02
Other prepared or preserved meat, meat offal or blood.

2
1602.1000
- Homogenised preparations
20 Vatu per kg
3
1602.2000
- Of liver of any animal
20 Vatu per kg


- Of poultry of heading 01.05 :

4
1602.3100
- - Of turkeys
20 Vatu per kg
5
1602.3200
- - Of fowls of the species Gallus domesticus
20 Vatu per kg
6
1602.3900
- - Other
20 Vatu per kg


- Of swine :

7
1602.4100
- - Hams and cuts thereof
20 Vatu per kg
8
1602.4200
- - Shoulders and cuts thereof
20 Vatu per kg
9
1602.4900
- - Other, including mixtures
20 Vatu per kg


- Of bovine animals

10
1602.5010
- - - Canned beef
20 Vatu per kg
11
1602.5090
- - - Other
20 Vatu per kg


- Other, including preparations of blood of any animal

12
1602.9010
- - - Canned meat of sheep or lamb
20 Vatu per kg
13
1602.9020
- - - Canned meat mixtures of beef and sheep
20 Vatu per kg
14
1602.9030
- - - Corned meat of other animals
20 Vatu per kg
15
1602.9090
- - - Other
20 Vatu per kg
16
1603.0000
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
20 Vatu per kg

16.04
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.



- Fish, whole or in pieces, but not minced:

17
1604.1100
- - Salmon
20 Vatu per kg
18
1604.1200
- - Herrings
20 Vatu per kg
19
1604.1300
- - Sardines, sardinella and brisling or sprats
20 Vatu per kg
20
1604.1400
- - Tunas, skipjack and bonito (Sarda spp.)
20 Vatu per kg
21
1604.1500
- - Mackerel
20 Vatu per kg
22
1604.1600
- - Anchovies
20 Vatu per kg
23
1604.1900
- - Other
20 Vatu per kg
24
1604.2000
- Other prepared or preserved fish
20 Vatu per kg
25
1604.3000
- Caviar and caviar substitutes
20 Vatu per kg

16.05
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

26
1605.1000
- Crab
20 Vatu per kg
27
1605.2000
- Shrimps and prawns
20 Vatu per kg
28
1605.3000
- Lobster
20 Vatu per kg
29
1605.4000
- Other crustaceans
20 Vatu per kg
30
1605.9000
- Other
20 Vatu per kg

17.01
Cane or beet sugar and chemically pure sucrose, in solid form.



- Raw sugar not containing added flavouring or colouring matter :

31
1701.1100
- - Cane sugar
20 Vatu per kg
32
1701.1200
- - Beet sugar
20 Vatu per kg


- Other :

33
1701.9100
- - Containing added flavouring or colouring matter
20 Vatu per kg
34
1701.9900
- - Other
20 Vatu per kg

17.02
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.



- Lactose and lactose syrup :

35
1702.1100
- - Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
20 Vatu per kg
36
1702.1900
- - Other
20 Vatu per kg
37
1702.2000
- Maple sugar and maple syrup
20 Vatu per kg
38
1702.3000
- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
20 Vatu per kg
39
1702.4000
- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
20 Vatu per kg
40
1702.5000
- Chemically pure fructose
20 Vatu per kg
41
1702.6000
- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
20 Vatu per kg
42
1702.9000
- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose
20 Vatu per kg

17.03
Molasses resulting from the extraction or refining of sugar

43
1703.1000
- Cane molasses
20 Vatu per kg
44
1703.9000
- Other
20 Vatu per kg

17.04
Sugar confectionery (including white chocolate), not containing cocoa.

45
1704.1000
- Chewing gum, whether or not sugar-coated
20 Vatu per kg
46
1704.9000
- Other
20 Vatu per kg

19. 01
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04. 01 to 04. 04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

47
1901.1000
- Preparations for infant use, put up for retail sale
20 Vatu per kg
48
1901.2000
- Mixes and doughs for the preparation of bakers' wares of heading 19.05
20 Vatu per kg
49
1901.9000
- Other
20 Vatu per kg

19.02
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.



- Uncooked pasta, not stuffed or otherwise prepared :

50
1902.1100
- - Containing eggs
20 Vatu per kg
51
1902.1900
- - Other
20 Vatu per kg
52
1902.2000
- Stuffed pasta, whether or not cooked or otherwise prepared
20 Vatu per kg
53
1902.3000
- Other pasta
20 Vatu per kg
54
1902.4000
- Couscous
20 Vatu per kg
55
1903.0000
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
20 Vatu per kg

19.04
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.

56
1904.1000
- Prepared foods obtained by the swelling or roasting of cereals or cereal products
20 Vatu per kg
57
1904.2000
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
20 Vatu per kg
58
1904.3000
- Bulgur wheat
20 Vatu per kg
59
1904.9000
- Other
20 Vatu per kg
60
2203.0000
Beer made from malt.
180 Vatu per liter

22.04
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

61
2204.1000
- Sparkling wine
200 Vatu per liter


- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :

62
2204.2100
- - In containers holding 2 l or less
200 Vatu per liter
63
2204.2900
- - Other
200 Vatu per liter
64
2204.3000
- Other grape must
200 Vatu per liter

22.05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

65
2205.1000
- In containers holding 2 l or less
200 Vatu per liter
66
2205.9000
- Other
200 Vatu per liter
67
2206.0000
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
200 Vatu per liter

22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

68
2207.1000
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
200 Vatu per liter
69
2207.2000
- Ethyl alcohol and other spirits, denatured, of any strength
200 Vatu per liter

22.08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.

70
2208.1000
- Compound alcoholic preparations of a kind used for the manufacture of beverages
200 Vatu per liter
71
2208.2000
- Spirits obtained by distilling grape wine or grape marc
200 Vatu per liter


- Whiskies:

72
2208.3010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
73
2208.3020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter


- Rum and other spirits obtained by distilling fermented sugar-cane products

74
2208.4010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
75
2208.4020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter


- Gin and Geneva:

76
2208.5010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
77
2208.5020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter


- Vodka:

78
2208.6010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
79
2208.6020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter


- Liqueurs and cordials:

80
2208.7010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
81
2208.7020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter
82

- Other :

83
2208.9010
- - - Less than 37% by volume of alcohol
280 Vatu per liter
84
2208.9020
- - - 37% by volume of alcohol or more
1,500 Vatu per liter

24.02
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

85
2402.1000
- Cigars, cheroots and cigarillos, containing tobacco
18,000 Vatu per kg
86
2402.2000
- Cigarettes containing tobacco
16 Vatu per stick
87
2402.9000
- Other
16 Vatu per stick

24.03
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.

88
2403.1000
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
4,000 Vatu per kg


- Other :

89
2403.9100
- - "Homogenised" or "reconstituted" tobacco
10,000 Vatu per kg
90
2403.9900
- - Other
10,000 Vatu per kg

27.10
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included,  containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these      oils being the basic constituents of the preparations, other than waste oils :



- - Light oils and preparations:

91
2710.1110
- - - Motor spirit (PMS)
20 Vatu per liter
92
2710.1120
- - - Aviation gasoline ( AVGAS)
4 Vatu per liter
93
2710.1130
- - - Jet fuel and aviation kerosene (DPK)
4 Vatu per liter
94
2710.1140
- - - Other kerosine and (white spirit)
4 Vatu per liter
95
2710.1150
- - - Distillate fuels ( ADO)
15 Vatu per liter


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