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Excise (Amendment) Act 2014

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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