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Excise (Amendment) Act 2011

REPUBLIC OF VANUATU


EXCISE (AMENDMENT) ACT
NO. 11 OF 2011


Arrangement of Sections


Assent: 20/12/2011
Commencement: 01/01/2012


_____________


EXCISE (AMENDMENT) ACT
NO. 11 OF 2011


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.


  1. Commencement

This Act commences on 1 January 2012.


_______________


SCHEDULE


AMENDMENTS OF EXCISE ACT [CAP 290]


  1. Schedule 1

Repeal the Schedule, substitute



EXCISABLE PRODUCTS TABLE
Number
Harmonised System Tariff Items
Description of Items
Rate of excise tax
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

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


- Of poultry of heading 01.05 :

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


- Of swine :

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


- Of bovine animals

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


- Other, including preparations of blood of any animal

1602.9010
- - - Canned meat of sheep or lamb
20 Vatu per kg
1602.9020
- - - Canned meat mixtures of beef and sheep
20 Vatu per kg
1602.9030
- - - Corned meat of other animals
20 Vatu per kg
1602.9090
- - - Other
20 Vatu per kg
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:

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

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

1605.1000
- Crab
20 Vatu per kg
1605.2000
- Shrimps and prawns
20 Vatu per kg
1605.3000
- Lobster
20 Vatu per kg
1605.4000
- Other crustaceans
20 Vatu per kg
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 :

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


- Other :

1701.9100
- - Containing added flavouring or colouring matter
20 Vatu per kg
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 :

1702.1100
- - Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
20 Vatu per kg
1702.1900
- - Other
20 Vatu per kg
1702.2000
- Maple sugar and maple syrup
20 Vatu per kg
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
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
1702.5000
- Chemically pure fructose
20 Vatu per kg
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
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

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

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

1704.1000
- Chewing gum, whether or not sugar-coated
20 Vatu per kg
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

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

1902.1100
- - Containing eggs
20 Vatu per kg
1902.1900
- - Other
20 Vatu per kg
1902.2000
- Stuffed pasta, whether or not cooked or otherwise prepared
20 Vatu per kg
1902.3000
- Other pasta
20 Vatu per kg
1902.4000
- Couscous
20 Vatu per kg
1903.0000
Tapioca and substitutes therefore 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

1904.1000
- Prepared foods obtained by the swelling or roasting of cereals or cereal products
20 Vatu per kg
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
1904.3000
- Bulgur wheat
20 Vatu per kg
1904.9000
- Other
20 Vatu per kg

22.03
Beer made from malt

2203.0010
- Less than 10% by volume of alcohol
140 Vatu per liter
2203.0020
- 10 % by volume of alcohol or more
300 Vatu per liter

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

2204.1000
- Sparkling wine
300 Vatu per liter


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

2204.2100
- - In containers holding 2 l or less
300 Vatu per liter
2204.2900
- - Other
300 Vatu per liter
2204.3000
- Other grape must
300 Vatu per liter

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

2205.1000
- In containers holding 2 l or less
300 Vatu per liter
2205.9000
- Other
300 Vatu per liter
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
300 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

2207.1000
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
200 Vatu per liter
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

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


- Whiskies:

2208.3010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.3020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter


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

2208.4010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.4020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter


- Gin and Geneva:

2208.5010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.5020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter


- Vodka:

2208.6010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.6020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter


- Liqueurs and cordials:

2208.7010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.7020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter


- Other :

2208.9010
- - - Less than 37% by volume of alcohol
420 Vatu per liter
2208.9020
- - - 37% by volume of alcohol or more
2,250 Vatu per liter

24.01
Unmanufactured tobacco; tobacco refuse

2403.1000
- Tobacco, not stemmed/stripped:
4000 per kg
2403.9100
- Tobacco, partly or wholly stemmed/stripped
4000 per kg
2403.9900
- Tobacco refuse
4000 per kg

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

2402.1000
- Cigars, cheroots and cigarillos, containing tobacco
30,375 Vatu per kg
2402.2000
- Cigarettes containing tobacco
16 Vatu per cigarette
2402.9000
- Other
16 Vatu per cigarette

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

2403.1000
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
6,000 Vatu per kg


- Other :

2403.9100
- - "Homogenised" or "reconstituted" tobacco
15,000 Vatu per kg
2403.9900
- - Other
15,000 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:

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

85.28
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus



- Cathode-ray tube monitors:

8528.4100
- - Of a kind solely or principally used in an automatic data processing system of heading 84.71
15% on sale value, excluding Value Added Tax

93.02
Revolvers and pistols, other than those of heading No. 93.03 or 93.04

9302.3020
- Revolvers and pistols, other than those of heading No. 93.03 or 93.04.
10,000 Vatu per unit

93.03
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms). Very pistols and other devices designed to project only signal flares, pistols and revolvers for fire

9303.1000
- Muzzle-loading firearms
40,000 Vatu per unit
9303.2000
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
10,000 Vatu per unit
9303.3000
- Other sporting, hunting or target-shooting rifles
10,000 Vatu per unit
9303.9000
- Other.
10,000 Vatu per unit
9304.0000
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07.
10,000 Vatu per unit

93.05
Parts and accessories of articles of headings Nos. 93.01 to 93.04

9305.1000
- Of revolvers or pistols
5,000 Vatu per unit


- Of shotguns or rifles of heading No. 93.03:

9305.2100
- - Shotgun barrels
5,000 Vatu per unit
9305.2900
- - Other
5,000 Vatu per unit


- Other:

9305.9100
- - Of military weapons of heading 93.01
5,000 Vatu per unit
9305.9900
- - Other
5,000 Vatu per unit

93.06
Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads



- Shotgun cartridges and parts thereof; air gun pellets :

9306.2100
- - Cartridges
10 vatu per cartridge
9306.2900
- - Other
10 vatu per unit
9306.3000
- Other cartridges and parts thereof
10 vatu per cartridge
9306.9000
- Other
10 vatu per unit


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