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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
EXPORT DUTIES
(AMENDMENT) ACT NO. 35 OF 2021
Arrangement of Sections
1 Amendment
2 Commencement
REPUBLIC OF VANUATU
Assent: 10/12/2021
Commencement: 01/01/2022
EXPORT DUTIES
(AMENDMENT) ACT NO. 35 OF 2021
An Act to amend the Export Duties Act [CAP 31].
Be it enacted by the President and Parliament as follows-
The Export Duties Act [CAP 31] is amended as set out in the Schedule.
This Act commences on the day on which it is published in the Gazette.
AMENDMENTS OF EXPORT DUTIES ACT [CAP 31]
Repeal the Schedule, substitute
“SCHEDULE 1
All goods of any description from chapter 01 to chapter 97 are free from export duty with the exemption of products shown in Schedule 1 at the rates specified therein on their exportation from Vanuatu.
| Export duties payable | |||||
| Tariff Item | Description | Unit of Measure | Export Tax Rate | VAT | SITC |
| 1211.90.10 | - - - Piper metysticum (Kava) in frozen minced form | Kg | 2% | 0% | 292.49 |
| 1211.90.20 | - - - Piper metysticum (Kava) in dried chips form | Kg | 2% | 0% | 292.49 |
| 1211.90.30 | - - - Piper metysticum (kava) in powder form | kg | 2% | 0% | 292.49 |
| 2106.90.10 | - - - Pure noni juice (Natural Extract) | kg | 5% | 0% | 098.99 |
| 4403.11.00 | - - Coniferous | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.3 |
| 4403.12.00 | - - Non-coniferous | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.3 |
| 4403.21.00 | - - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.22.00 | - - Of pine (Pinus spp.), other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.23.00 | - - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.24.00 | - - Of fir (Abies spp.) and spruce (Picea spp.), other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.25.00 | - - Other, of which the smallest cross-sectional dimension is 15 cm or more | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.26.00 | - - Other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.4 |
| 4403.41.00 | - - Dark Red Meranti, Light Red Meranti and Meranti Bakau | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.5 |
| 4403.42.00 | - - Teak | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.5 |
| 4403.49.00 | - - Other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.5 |
| 4403.91.00 | - - Of oak (Quercus spp.) | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.93.00 | - - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.94.00 | - - Of beech (Fagus spp.), other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.95.00 | - - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.96.00 | - - Of birch (Betula spp.), other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.97.00 | - - Of poplar and aspen (Populus spp.) | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.98.00 | - - Of eucalyptus (Eucalyptus spp.) | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
| 4403.99.00 | - - Other | M3 | 5% plus VT 3,000 per cubic meter | 0% | 0247.9 |
”
Delete “2106.90.10”, substitute “2009.89.10”
Add
“(2) The Minister may, by Order, vary an export duty tax rate set out under Schedule 1 of this Act.
(3) An Order having the effect of increasing an export duty tax rate must not exceed the maximum rate of export duty set out under Schedule 1.”
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URL: http://www.paclii.org/vu/legis/num_act/eda2021265
