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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
EXCISE (AMENDMENT) ACT NO. 32 OF 2014
Arrangement of Sections
___________________________
REPUBLIC OF VANUATU
Assent: 19/12/2014
Commencement: 23/12/2014
EXCISE (AMENDMENT) ACT NO. 32 OF 2014
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 1 January 2015.
SCHEDULE
AMENDMENTS OF THE EXCISE ACT [CAP 290]
1 Schedule 1
Repeal the Schedule, substitute
“SCHEDULE 1
| EXCISABLE PRODUCTS TABLE | |||
| (1) No. | (2) Tariff Item | (3) Description | (4) Rate of Excise Tax |
| 1 | 1601.00.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. | 20vt/kg |
| | 16.02 | Other prepared or preserved meat, meat offal or blood. | |
| 2 | 1602.10.00 | - Homogenised preparations | 20vt/kg |
| 3 | 1602.20.00 | - Of liver of any animal | 20vt/kg |
| | | - Of poultry of heading 01.05: | |
| 4 | 1602.31.00 | - - Of turkey | 20vt/kg |
| 5 | 1602.32.00 | - - Of fowl of the species Gallus domesticus | 20vt/kg |
| 6 | 1602.39.00 | - - Other | 20vt/kg |
| | | - Of swine: | |
| 7 | 1602.41.00 | - - Hams and cuts thereof | 20vt/kg |
| 8 | 1602.42.00 | - - Shoulders and cuts thereof | 20vt/kg |
| 9 | 1602.49.00 | - - Other, including mixtures | 20vt/kg |
| | | - Of bovine animals: | |
| 10 | 1602.50.10 | - - - Canned beef | 20vt/kg |
| 11 | 1602.50.90 | - - - Other | 20vt/kg |
| | | - Other, including preparations of blood of any animal | |
| 12 | 1602.90.10 | - - - Canned mutton | 20vt/kg |
| 13 | 1602.90.20 | - - - Canned meat mixtures of beef and muton | 20vt/kg |
| 14 | 1602.90.30 | - - - Corned meat of other animals | 20vt/kg |
| 15 | 1602.90.90 | - - - Other | 20vt/kg |
| 16 | 1603.00.00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. | 20vt/kg |
| | 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. | |
| | | - Fish, whole or in pieces, but not minced: | |
| 17 | 1604.11.00 | - - Salmon | 20vt/kg |
| 18 | 1604.12.00 | - - Herring | 20vt/kg |
| 19 | 1604.13.00 | - - Sardines, sardinella and brisling or sprats | 20vt/kg |
| 20 | 1604.14.00 | - -Tunas, skipjack and bonito (Sarda spp.) | 20vt/kg |
| 21 | 1604.15.00 | - - Mackerel | 20vt/kg |
| 22 | 1604.16.00 | - - Anchovies | 20vt/kg |
| 23 | 1604.17.00 | - - Eels | 20vt/kg |
| 24 | 1604.19.00 | - - Other | 20vt/kg |
| 25 | 1604.20.00 | - Other prepared or preserved fish | 20vt/kg |
| | | - Caviar and caviar substitutes : | |
| 26 | 1604.31.00 | - - Caviar | 20vt/kg |
| 27 | 1604.32.00 | - - Caviar substitutes | 20vt/kg |
| | 16.05 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. | |
| 28 | 1605.10.00 | - Crab | 20vt/kg |
| | | - Shrimps and prawns : | |
| 29 | 1605.21.00 | - - Not in airtight container | 20vt/kg |
| 30 | 1605.29.00 | - - Other | 20vt/kg |
| 31 | 1605.30.00 | - Lobster | 20vt/kg |
| 32 | 1605.40.00 | - Other crustaceans | 20vt/kg |
| | | - Molluscs: | |
| 33 | 1605.51.00 | - - Oysters | 20vt/kg |
| 34 | 1605.52.00 | - - Scallops, including queen scallops | 20vt/kg |
| 35 | 1605.53.00 | - - Mussels | 20vt/kg |
| 36 | 1605.54.00 | - - Cuttle fish and squid | 20vt/kg |
| 37 | 1605.55.00 | - - Octopus | 20vt/kg |
| 38 | 1605.56.00 | - - Clams, cockles and arkshells | 20vt/kg |
| 39 | 1605.57.00 | - - Abalone | 20vt/kg |
| 40 | 1605.58.00 | - - Snails, other than sea snails | 20vt/kg |
| 41 | 1605.59.00 | - - Other | 20vt/kg |
| | | - Other aquatic invertabrates: | |
| 42 | 1605.61.00 | - - Sea cucumbers | 20vt/kg |
| 43 | 1605.62.00 | - - Sea urchins | 20vt/kg |
| 44 | 1605.63.00 | - - Jellyfish | 20vt/kg |
| 45 | 1605.69.00 | - - Other | 20vt/kg |
| | 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form. | |
| | | -- Raw sugar not containing added flavouring or colouring matter: | |
| 46 | 1701.12.00 | - - Beet sugar | 20vt/kg |
| 47 | 1701.13.00 | - - Cane sugar specified in subheading Note 2 to this Chapter | 20vt/kg |
| 48 | 1701.14.00 | - - Other cane sugar | 20vt/kg |
| | | -- Other: | |
| 49 | 1701.91.00 | - - Containing added flavouring or colouring matter | 20vt/kg |
| 50 | 1701.99.00 | - - Other | 20vt/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: | |
| 51 | 1702.11.00 | --- - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 20vt/kg |
| 52 | 1702.19.00 | - - Other | 20vt/kg |
| 53 | 1702.20.00 | - Maple sugar and maple syrup | 20vt/kg |
| 54 | 1702.30.00 | -- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 20vt/kg |
| 55 | 1702.40.00 | -- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | 20vt/kg |
| 56 | 1702.50.00 | - Chemically pure fructose | 20vt/kg |
| 57 | 1702.60.00 | -- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar | 20vt/kg |
| 58 | 1702.90.00 | -- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | 20vt/kg |
| | 17.03 | Molasses resulting from the extraction or refining of sugar. | |
| 59 | 1703.10.00 | - Cane molasses | 20vt/kg |
| 60 | 1703.90.00 | - Other | 20vt/kg |
| | 17.04 | Sugar confectionery (including white chocolate), not containing cocoa. | |
| 61 | 1704.10.00 | - Chewing gum, whether or not sugar-coated | 20vt/kg |
| 62 | 1704.90.00 | - Other | 20vt/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. | |
| 63 | 1901.10.00 | - Preparations for infant use, put up for retail sale | 20vt/kg |
| 64 | 1901.20.00 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05 | 20vt/kg |
| 65 | 1901.90.00 | - Other | 20vt/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: | |
| 66 | 1902.11.00 | - - Containing eggs | 20vt/kg |
| 67 | 1902.19.00 | - - Other | 20vt/kg |
| 68 | 1902.20.00 | - Stuffed pasta, whether or not cooked or otherwise prepared | 20vt/kg |
| 69 | 1902.30.00 | - Other pasta | 20vt/kg |
| 70 | 1902.40.00 | - Couscous | 20vt/kg |
| 71 | 1903.00.00 | Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. | 20vt/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. | |
| 72 | 1904.10.00 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products | 20vt/kg |
| 73 | 1904.20.00 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled
cereals | 20vt/kg |
| 74 | 1904.30.00 | - Bulgur wheat | 20vt/kg |
| 75 | 1904.90.00 | - Other | 20vt/kg |
| | 21.01 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis
of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. | |
| | | -- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with
a basis of coffee: | |
| 76 | 2101.11.00 | - - Extracts, essences and concentrates | 20vt/kg |
| 77 | 2101.12.00 | - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee | 20vt/kg |
| | 22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices of heading 20.09. | |
| 78 | 2202.10.00 | -- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 50vt/ltr |
| 79 | 2202.90.00 | - Other | 50vt/ltr |
| | 22.03 | Beer made from malt. | |
| 80 | 2203.00.10 | - - - Less than 10% by volume of alcohol | 140vt/lt |
| 81 | 2203.00.20 | - - - 10% by volume of alcohol or more | 300vt/lt |
| | 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | |
| 82 | 2204.10.00 | - Sparkling wine | 300vt/lt |
| | | -- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 83 | 2204.21.00 | --- - In containers holding 2 lt or less | 300vt/lt |
| 84 | 2204.29.00 | - - Other | 300vt/lt |
| 85 | 2204.30.00 | - Other grape must | 300vt/lt |
| | 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. | |
| 86 | 2205.10.00 | -- In containers holding 2 liters or less | 300vt/lt |
| 87 | 2205.90.00 | - Other | 300vt/lt |
| 88 | 2206.00.00 | 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. | 300vt/lt |
| | 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. | |
| 89 | 2207.10.00 | -- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher | 200vt/lt |
| 90 | 2207.20.00 | - Ethyl alcohol and other spirits, denatured, of any strength | 200vt/lt |
| | 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages. | |
| 91 | 2208.20.00 | - Spirits obtained by distilling grape wine or grape marc | 300vt/lt |
| | | - Whiskies | |
| 92 | 2208.30.10 | - - - Less than 37% by volume of alcohol | 420vt/lt |
| 93 | 2208.30.20 | - - - 37% by volume of alcohol or more | 1,200vt/lt |
| | | - Rum and other spirits obtained by distilling fermented sugar-cane products | |
| 94 | 2208.40.10 | - - - Less than 37% by volume of alcohol | 420vt/lt |
| 95 | 2208.40.20 | - - - 37% by volume of alcohol or more | 1,200vt/lt |
| | | - Gin and Geneva | |
| 96 | 2208.50.10 | - - - Less than 37% by volume of alcohol | 420vt/lt |
| 97 | 2208.50.20 | - - - 37% by volume of alcohol or more | 1,200vt/lt |
| | | - Vodka | |
| 98 | 2208.60.10 | - - - Less than 37% by volume of alcohol | 420vt/lt |
| 99 | 2208.60.20 | - - - 37% by volume of alcohol or more | 1,200vt/lt |
| | | - Liqueurs and cordials | |
| 100 | 2208.70.10 | - - - Less than 37% by volume of alcohol | 420vt/lt |
| 101 | 2208.70.20 | - - - 37% by volume of alcohol or more | 1,200vt/lt |
| | | - Other | |
| 102 | 2208.90.10 | - - - Less than 10% by volume of alcohol | 200vt/lt |
| 103 | 2208.90.20 | - - - 10% but not exceeding 37% by volume of alcohol | 420vt/lt |
| 104 | 2208.90.30 | - - - More than 37% by volume of alcohol | 1,200vt/lt |
| | 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |
| | | - Cigars, cheroots and cigarillos, containing tobacco | |
| 105 | 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 18,000vt/kg |
| 106 | 2402.20.00 | - Cigarettes containing tobacco | 16vt/stk |
| 107 | 2402.90.00 | - Other | 16vt/stk |
| | 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences. | |
| | | -- Smoking tobacco, whether or not containing tobacco substitutes in any proportion : | |
| 108 | 2403.11.00 | - -Water pipe tobacco specified in subheading Note 1 to this chapter | 4,000vt/kg |
| 109 | 2403.19.00 | - - Other | 4,000vt/kg |
| | | -- Other: | |
| 110 | 2403.91.00 | - - “Homogenised” or “reconstituted” tobacco | 4,000vt/kg |
| 111 | 2403.99.00 | -- - Other | 4,000vt/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 those containing biodiesel and other than waste oils: | |
| | | -- - Light oils and preperations: | |
| 112 | 2710.12.10 | - - - Motor spirit (Super Unleaded) | 20vt/lt |
| 113 | 2710.12.20 | - - - AV Gas ( For use as a fuel in aircraft) | 4vt/lt |
| 114 | 2710.12.30 | --- - - - Jet fuel, kerosene for use in the aircraft and (DPK) | 4vt/lt |
| 115 | 2710.12.40 | - - - Kerosene and other white spirit. | 4vt/lt |
| 116 | 2710.12.50 | - - - Distillute fuel | 15vt/lt |
| | 87.02 | Motor vehicles for the transport of ten or more persons including the driver | |
| | | - With compression-ignition internal combustion piston engine (diesel or semi-diesel) | |
| 117 | 8702.10.20 | --- Used or reconditioned | 20% or 200,000vt/u whichever the greater |
| | | - Other | |
| 118 | 8702.90.20 | --- Used or reconditioned | 20% or 200,000vt/u whichever the greater |
| | 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including
station wagons and racing cars. | |
| | | - Vehicles, with spark-ignition internal combustion reciprocating piston engine: | |
| | | -- Of a cylinder capacity not exceeding 1,000 cc | |
| 119 | 8703.21.20 | --- Used or reconditioned | 20% or 200,000vt/u whichever the greater |
| | | -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | |
| 120 | 8703.22.20 | --- Used or reconditioned | 20% or 200,000vt/u whichever the greater |
| | | -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | |
| 121 | 8703.23.20 | --- Used or reconditioned | 25% or 250,000vt/u whichever the greater |
| | | -- Of a cylinder capacity exceeding 3,000 cc | |
| 122 | 8703.24.20 | --- Used or reconditioned | 40% or 250,000vt/u whichever the greater |
| | | - Other, vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 123 | 8703.31.20 | --- Used or reconditioned | 20% or 100,000vt/u whichever the greater |
| 124 | 8703.32.20 | --- Used or reconditioned | 20% or 150,000vt/u whichever the greater |
| 125 | 8703.33.20 | --- Used or reconditioned | 20% or 150,000vt/u whichever the greater |
| | | - Other | |
| 126 | 8703.90.20 | --- Used or reconditioned | 30% or 1,000,000vt/u whichever the greater |
| | 87.04 | Motor vehicles for the transport of goods. | |
| | | - - - Dual purpose vehicles of g.v.w not exceeding 3 tonnes: | |
| 127 | 8704.21.22 | - - - - Used or reconditioned of a cylinder capacity not exceeding 1,500cc | 20% or 100,000vt/u whichever the greater |
| 128 | 8704.21.24 | - - - - Used or reconditioned of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| 129 | 8704.21.29 | - - - - Used or reconditioned of a cylinder capacity exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| | | - - - Dual purpose vehicles of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes: | |
| 130 | 8704.21.32 | - - - - Used or reconditioned of a cylinder capacity not exceeding 1,500cc | 20% or 100,000vt/u whichever the greater |
| 131 | 8704.21.34 | - - - - Used or reconditioned of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| 132 | 8704.2139 | - - - - Used or reconditioned of a cylinder capacity exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| | | - - - Other goods vehicles of a g.w.v not exceeding 3 tonnes: | |
| 133 | 8704.21.42 | - - - - Used or reconditioned of a cylinder capacity not exceeding 1,500cc | 20% or 100,000vt/u whichever the greater |
| 134 | 8704.21.44 | - - - - Used or reconditioned of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| 135 | 8704.21.49 | - - - - Used or reconditioned of a cylinder capacity exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| | | - - - Other goods vehicles of a g.w.v exceeding 3 tonnes but not exceeding 5 tonnes: | |
| 136 | 8704.21.52 | - - - - Used or reconditioned of a cylinder capacity not exceeding 1,500cc | 20% or 100,000vt/u whichever the greater |
| 137 | 8704.21.54 | - - - - Used or reconditioned of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| 138 | 8704.21.59 | - - - - Used or reconditioned of a cylinder capacity exceeding 2,500cc | 20% or 150,000vt/u whichever the greater |
| 139 | 9302.00.00 | Revolvers and pistols, other than those of heading 93.03 or 93.04. | 10,000vt |
| | 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 firing
blank ammunition, captive-bolt humane killers, line-throwing guns). | |
| 140 | 9303.10.00 | - Muzzle-loading firearms | 40,000vt |
| 141 | 9303.20.00 | - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | 10,000vt |
| 142 | 9303.30.00 | - Other sporting, hunting or target-shooting rifles | 10,000vt |
| 143 | 9303.90.00 | - Other | 10,000vt |
| 144 | 9304.00.00 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. | 10,000vt |
| | 93.05 | Parts and accessories of articles of headings 93.01 to 93.04. | |
| 145 | 9305.10.00 | - Of revolvers or pistols | 5,000vt |
| 146 | 9305.20.00 | -- Of shotguns or rifles of heading 93.03 | 5,000vt |
| | | - Other : | |
| 147 | 9305.91.00 | -- Of military weapons of heading 93.01 | 5,000vt |
| 148 | 9305.99.00 | -- Other | 5,000vt |
| | 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: | |
| 149 | 9306.21.00 | -- Cartridges | 10vt/u |
| 150 | 9306.29.00 | -- Other | 10vt/u |
| 151 | 9306.30.00 | - Other cartridges and parts thereof | 10vt/u |
| 152 | 9306.90.00 | - Other | 10vt/u |
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