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## Vanuatu Sessional Legislation |

*Commencement: 01 January 1993*

**REPUBLIC OF VANUATU**

**IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT****NO. 32 OF 1993**

Arrangement of Sections

1. Amendment of Schedule 1 to the principal Act

2. Amendment of Schedule 3 to the principal Act

3. Commencement

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**REPUBLIC OF VANUATU**

Assent: 17/12/93

Commencement: 01/01/93

**IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT****NO. 32 OF 1993**

An Act to amend the Import Duties (Consolidation) Act [CAP. 91].

**BE IT ENACTED** by the President and Parliament as follows: -

**AMENDMENT OF SCHEDULE 1 TO CHAPTER 91**

- (1) Schedule 1 to the Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the "principal Act" is amended –

(a) in Chapter 4 –

(i) in the first column by deleting the item "0402.1000" and the corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively -

"0402.1010 – Specially prepared for infant use kg 30% 5%;

(ii) in the first column by inserting after the item "0402.1010" the following item, description and items in the first, second, third, fourth and fifth columns respectively -

"0402.1090 Other kg 30% 5%;

(iii) in the first column by deleting the items "0402.2100" and "0402.2900" and the corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively -

"0402.2110 – Specially prepared for infant use kg 30% 5%;

"0402.2190 – Other kg 30% 5%

"0402.2910 – Specially prepared for infant use kg 30% 5%

"0402.2990 – Other kg 30% 5%;

(iv) in the fourth column by deleting the figure "45" corresponding to the item "0408.000" in the first column and substituting the figure "10";

(b) in Chapter 8 in the fourth column by deleting the figure "30%" corresponding to the item "0811.0090" in the first column and substituting the figure "10%"

(c) in Chapter 11 in the fourth column by deleting the figure "25%" corresponding to the item "1105.0000" in the first column and substituting the figure "10%";

(d) in Chapter 12 in the fourth column by deleting the figure "10%" corresponding to the item "1210.0000" in the first column and substituting the figure "10%";

(e) in Chapter 15 in the fourth column by deleting the figure "30%" corresponding to the item "1515.2000" in the first column and substituting the figure "20";

(f) in Chapter 17 in the fourth column by deleting the figure "45%" corresponding to the item "1703.0000" in the first column and substituting the figure "10%";

(g) in Chapter 18 in the fourth column –

(i) by deleting the figure "37%" corresponding to the item "1805.0000" in the first column and substituting the figure "10%";

(ii) by deleting the figure "30%" corresponding to the item "1806.2000" in the first column and substituting the figure "10%";

(h) in Chapter 19 in the first column by deleting the items "1901.1010" and the corresponding descriptions and items in the second, third, fourth and fifth columns and substituting the following respectively –

"1901.1000 – Preparation for infant use, put up for retail sale kg 30% 5%";

(i) in Chapter 20 in the first column by deleting the item "2009.9000" and the corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"2009.9010 – Specially prepared for infant use kg 75% 5%;

2009.9090 – Other kg 75% 5%";

(j) in Chapter 21 in the fourth column by deleting the figure "45" corresponding to the item "2106.000" in the first column and substituting the figure "25%";

(k) in Chapter 22 –

- (i) in the fourth and fifth columns by deleting the figures "75%" and "5%" corresponding to the items "2202.1010, 2202.1020, 2202.1090, 2202.9000" in the first column and substituting the figures and words "60 vatu per litre" and "40 vatu per litre" respectively;

- (ii) in the fourth column by deleting the figure "170%" corresponding to the item "2203.0010" in the first column can substituting the figure "200";

- (iii) in the fourth column by deleting the figure "210" corresponding to the item "2203.0090" in the first column and substituting the figure "280";

- (iv) in the fourth column by deleting the figure "1300" corresponding to the item "2208.1000" in the first column and substituting the figure "1200";

- (v) in the fifth column by deleting the figure "100" corresponding to the item "2208.1000" in the first column and substituting the figure "200";

- (vi) in the fourth column by deleting the figure "1000" corresponding to the item "2208.2000" in the first column and substituting the figure "900";

- (vii) in the fifth column by deleting the figure "100" corresponding to the item "2208.2000" in the first column and substituting the figure "200";

- (viii) in the fourth column by deleting the figure "100" corresponding to the item "2208.3010" in the first column and substituting the figure "90";

- (ix) in the fifth column by deleting the figure "10" corresponding to the item "2208.3010" in the first column and substituting the figure "20";

- (x) in the fourth column by deleting the figure "900" corresponding to the item "2208.3020" in the first column and substituting the figure "800";

- (xi) in the fifth column by deleting the figure "100" corresponding to the item "2208.3020" in the first column and substituting the figure "200";

- (xii) in the fourth column by deleting the figure "1000" corresponding to the item "2208.3030" in the first column and substituting the figure "900";

- (xiii) in the fifth column by deleting the figure "100" corresponding to the item "2208.3030" in the first column and substituting the figure "200";

- (xiv) in the fourth column by deleting the figure "100" corresponding to the item "2208.4010" in the first column and substituting the figure "90";

- (xv) in the fifth column by deleting the figure "10" corresponding to the item "2208.4010" in the first column and substituting the figure "20";

- (xvi) in the fourth column by deleting the figure "900" corresponding to the item "2208.4020" in the first column and substituting the figure "800";

- (xvii) in the fifth column by deleting the figure "100" corresponding to the item "2208.4020" in the first column and substituting the figure "200";

- (xviii) in the fourth column by deleting the figure "1100" corresponding to the item "2208.4030" in the first column and substituting the figure "1000";

- (xix) in the fifth column by deleting the figure "100" corresponding to the item "2208.4030" in the first column and substituting the figure "200";

- (xx) in the fourth column by deleting the figure "100" corresponding to item "2208.5010" in the first column and substituting the figure "90";

- (xxi) in the fifth column by deleting the figure "10" corresponding to the item "2208.5010" in the first column and substituting the figure "20";

- (xxii) in the fourth column by deleting the figure "900" corresponding to the item "2208.5020" in the first column and substituting the figure "800";

- (xxiii) in the fifth column by deleting the figure "100" corresponding to the item "2208.5020" in the first column and substituting the figure "200";

- (xxiv) in the fourth column by deleting the figure "1100" corresponding to the item "2208.5030" in the first column and substituting the figure "1000";

- (xxv) in the fifth column by deleting the figure "100" corresponding to the item "2208.5030" in the first column and substituting the figure "200";

- (xxvi) in the fourth column by deleting the figure "100" corresponding to the item "2208.9010" in the first column and substituting the figure "90";

- (xxvii) in the fifth column by deleting the figure "10" corresponding to the item "2208.9010" in the first column and substituting the figure "20";

- (xxviii) in the fourth column by deleting the figure "900" corresponding to the item "2208.9010" in the first column and substituting the figure "800";

- (xxix) in the fifth column by deleting the figure "100" corresponding to the item "2208.9020" in the first column and substituting the figure "200";

- (xxx) in the fourth column by deleting the figure "1100" corresponding to the item "2208.9030" in the first column and substituting the figure "1000";

- (xxxi) in the fifth column by deleting the figure "100" corresponding to the item "2208.9030" in the first column and substituting the figure "200";

- (xxxii) in the fourth column by deleting the figure "1400" corresponding to the item "2208.9040" in the first column and substituting the figure "1300";

- (xxxiii) in the fifth column by deleting the figure "100" corresponding to the item "2208.9040" in the first column and substituting the figure "200";

(l) in Chapter 24 -

(i) in the fourth column by deleting the figure "9000" corresponding to the item "2402.1000" in the first column and substituting the figure "8750";

(ii) in the fifth column by deleting the figure "500" corresponding to the item "2402.1000" in the first column and substituting the figure "750";

(iii) in the fourth column by deleting the figure "7650" corresponding to the item "2402.2010" in the first column and substituting the figure "7400";

(iv) in the fifth column by deleting the figure "500" corresponding to the item "2402.2010" in the first column and substituting the figure "750";

(v) in the fourth column by deleting the figure "7650" corresponding to the item "2402.2020" in the first column and substituting the figure "7400";

(vi) in the fifth column by deleting the figure "500" corresponding to the item "2402.2020" in the first column and substituting the figure "750";

(m) in Chapter 28 -

(i) in the fourth column by deleting the figure "17%" corresponding to the item "2804.0000" in the first column and substituting the figure "10%";

(ii) in the fourth column by deleting the figure "17%" corresponding to the item "2815.0000" in the first column and substituting the figure "10%";

(iii) in the fourth column by deleting the figure "17%" corresponding to the item "2827.0000" in the first column and substituting the figure "10%";

(iv) in the fourth column by deleting the figure "17%" corresponding to the item "2836.0000" in the first column and substituting the figure "10%";

(n) in Chapter 29 –

- (i) in the fourth column by deleting the figure "17%" corresponding to the item "2923.0000" in the first column and substituting the figure "5%";

- (ii) in the fourth column by deleting the figure "17%" corresponding to the item "2942.0000" in the first column and substituting the figure "10%";

(o) in Chapter 32 –

- (i) in the fourth column by deleting the figure "25%" corresponding to the item "3208.0000" in the first column and substituting the figure "60%";

- (ii) in the fourth column by deleting the figure "25%" corresponding to the item "3209.0000" in the first column and substituting the figure "60";

- (iii) in the fourth column by deleting the figure "25%" corresponding to the item "3210.0000" in the first column and substituting the figure "60%";

- (iv) in the fourth column by deleting the figure "25%" corresponding to the item "3212.0000" in the first column and substituting the figure "60%";

(p) in Chapter 33 –

- (i) in the fourth column by deleting the figure "27%" corresponding to the item "3302.0000" in the first column and substituting the figure "17%";

- (ii) in the fourth column by deleting the figure "30%" corresponding to the items "3303.0000, 3304.0000, 3307.1000, 3307.2000, 3307.4000, 3307.9000" in the first column and substituting the word "Free";

- (iii) in the fifth column by deleting the figure "5%" corresponding to the items "3303.0000, 3304.0000, 3307.1000, 3307.2000, 3307.4000, 3307.9000" in the first column and substituting the figure "12";

(q) in Chapter 35 in the fourth column by deleting the figure "25%" corresponding to the item "3506.0000" in the first column and substituting the figure "17%";

(r) in Chapter 39 –

- (i) in the fourth column by deleting the figure "25%" corresponding to the item "3906.0000" in the first column and substituting the figure "10%";

- (ii) in the fourth column by deleting the figure "25%" corresponding to the item "3921.0000" in the first column and substituting the figure "10%";

- (iii) in the first column by deleting the item "3923.0000" and its corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"39.23

3923.1000 - Boxes, cases, crates and similar

articles kg 10% 5%

3923.2000 - Sacks and bags (including cones)

carboys, bottles, flasks and similar

articles kg 10% 5%

3923.3010 - Infant feeding bottles

kg/no 25% 5%

3923.3090 - Other kg 25% 5%

3923.4000 - Spools, cops, bobbins and similar

supports kg 25% 5%

3923.5000 - Stoppers, lids, caps and other

closures kg 25% 5%

3923.9000 - Other kg 25% 5%;

(iv) in the first column by deleting the item "3926.9000" and its corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"3926.9010 - Tags specially designed for

attachment to animals ears

kg 35% 5%";

3926.9090 - Other kg 35% 5%;

(s) in Chapter 40 –

- (i) in the fourth column by deleting the figure "17%" corresponding to the item "4008.0000" in the first column and substituting the figure "10%";

- (ii) in the first column by deleting the item "4014.9000" and its corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"4014.9000 Teats and dummies kg/no 17% 5%

4014.9090 Other kg 17% 5%";

(iii) in the fourth column by deleting the figure "17%" corresponding to the item "4016.0000" in the first column and substituting the figure "10%";

(t) in Chapter 42 –

- (i) in the fourth column by deleting the figure "10%" corresponding to the items "4202.000, 4202.2000, 4202.3000" in the first column and substituting the word "Free";

- (ii) in the fourth column by deleting the figure "27%" corresponding to the item "4202.9000" in the first column and substituting the word "Free"; and

- (iii) in the fifth column by deleting the figure "5%" corresponding to the items "4202.1000, 4202.2000, 4202.3000, 4202.9000" in the first column and substituting the figure "12%";

(u) in Chapter 48 –

- (i) in the fourth column by deleting the figure "22%" corresponding to the item "4808.0000" in the first column and substituting the figure "17%";

- (ii) in the third column by deleting the letters "kg" corresponding to the item "4814.0000" in the first column and substituting the words "kg/square metre (m2)";

- (iii) in the first column by deleting the item "4819.0000" and its corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"4819

4819.0010 - Cartons, boxes and cases of

corrugated paper or paperboard

kg Free 5%

4819.0020 - Folding cartons, boxes and cases, of

non-corrugated paper and paper board kg Free 5%

4819.0090 - Other kg 22% 5%;

(v) in Chapter 69 –

- (i) in the fourth column by deleting the figure "30%" corresponding to the item "6913.0000" and substituting the word "Free"; and

- (ii) in the fifth column by deleting the figure "5%" corresponding to the item "6913.0000" in the first column and substituting the figure "12";

(w) in Chapter 70 –

- (i) in the first column by deleting the item "7010.000" and its corresponding items in the third, fourth and fifth columns and substituting thereafter the following respectively –

"7010.0010 - Bottles kg 10% 5%

7010.0090 - Other kg 25% 5%;

(ii) in the fourth column by deleting the figure "30%" corresponding to the items "7013.0010, 7013.0090" in the first column and substituting the word "Free";

(iii) in the fifth column by deleting the figure "5%" corresponding to the items "7013.0010, 7013.0090" in the first column and substituting the figure "12%"; and

(iv) in the first column by inserting after the item "7013.0010" the following item and its descriptions and items in the second, third, fourth, and fifth columns respectively –

"7013.0020 - Infant feeding bottles

kg/no 30% 5%";

(x) in Chapter 71 –

- (i) in the fourth column by deleting the figure "30%" corresponding to the items "7113.0000, 7114.0000, 7115.0000, 7116.0000, 7117.0000" in the first column and substituting the word "Free"; and

- (ii) in the fifth column by deleting the figure "5%" corresponding to the items "7113.0000, 7114.0000, 7115.0000, 7116.0000, 7117.0000" in the first column and substituting the figure "12%";

(y) in Chapter 73 in the fourth column by deleting the figure "25" corresponding to the item "7310.0000" in the first column and substituting the figure "10%";

(z) in Chapter 74 in the third column by deleting the letters "kg" corresponding to the item "7408.0000" in the first column and substituting the letters and word "kg/metre";

(aa) in Chapter 76 in the fourth by deleting the figure "20%" corresponding to the items "7604.0000, 7605.0000, 7610.9000" in the first column and substituting the figure "10%";

(ab) in Chapter 79 in the fourth column by deleting the figure "17%" corresponding to the item "7901.0000" in the first column and substituting the figure "5%";

(ac) in Chapter 80 in the fourth column by deleting the figure "17%" corresponding to the item "8007.0000" in the first column and substituting the figure "5%";

(ad) in Chapter 82 in the fourth column by deleting the figure "30%" corresponding to the item "8202.0010" in the first column and substituting the figure "10%";

(ae) in Chapter 83 –

(i) in the fourth column by deleting the figure "30%" corresponding to the item "8308.0000" in the first column and substituting the figure "10%";

(ii) in the fourth column by deleting the figure "30%" corresponding to the item "8309.0000" in the first column and substituting the figure "10%";

(af) in Chapter 84 in the fourth column by deleting the figure "25%" corresponding to the item "8413.0010" in the first column and substituting the figure "10%";

(ag) in Chapter 85 –

(i) in the fifth column by deleting the figure "5%" corresponding to the items "8518.1000, 8518.2000, 8518.3000, 8518.4000, 8518.5000, 8519.2000, 8519.3000, 8519.9000, 8520.3000, 8520.9000, 8521.0000, 8522.0000, 8523.1000, 8523.2000, 8523.9000, 8524.1000, 8524.2000, 8524.9000, 8526.9100, 8527.1000, 8527.2000, 8527.3000, 8527.9000, 8528.1000, 8529.0000, in the first column and substituting the figure "12%";

(ii) in the fourth column by deleting the figure "10%" corresponding to the item "8518.9000" in the first column and substituting the figure "25%";

(iii) in the fourth column by deleting the figure "25%" corresponding to the items "8515.1000, 8518.2000, 8518.3000, 8522.0000, 8529.0000" in the first column and substituting the word "Free";

(iv) in the fourth column by deleting the figure "27%" corresponding to the items "8518.4000, 8518.5000, 8519.2000, 8519.3000, 8519.9000, 8520.3000, 8520.9000, 8523.1000, 8523.2000, 8523.9000, 8524.1000, 8524.2000, 8524.9000" in the first column and substituting the word "Free";

(v) in the fourth column by deleting the figure "35%" corresponding to the items "8521.000, 8526.9100, 8527.2000, 8527.3000, 8527.9000, 8528.1000" in the first column and substituting the word "Free";

(vi) in the fourth column by deleting the figure "10%" corresponding to the item "8527.1000" and substituting the word "Free"; and

(vii) in the third column by deleting the letters "kg" corresponding to the item "8540.0010" in the first column and substituting the letters and word "kg/number";

(ah) in Chapter 90 –

(i) in the fifth column by deleting the figure "5%" corresponding to the items "9002.1100, 9004.1000, 9005.0000, 9006.5000, 9006.6000, 9006.9000" in the first column and substituting the figure "12%";

(ii) in the fourth column by deleting the figure "27%" corresponding to the items "9002.1100, 9005.9000, 9006.5000,9006.6000" in the first column and substituting the word "Free";

(iii) in the fourth column by deleting the figure "10%" corresponding to the item "9004.1000" in the first column and substituting the word "Free";

(iv) in the fourth column by deleting the figure "17%" corresponding to the item "9006.9000" in the first column and substituting the word "Free";

(ai) in Chapter 91 –

(i) in the fifth column by deleting the figure "5%" corresponding to the items "9101.0000, 9102.0000, 9103.0000, 9105.0000" in the first column and substituting the figure "12%"; and

(ii) in the fourth column by deleting the figure "10%" corresponding to the items "9101.0000, 9102.0000, 9103.0000, 9105.0000" in the first column and substituting the word "Free";

(aj) in Chapter 94 in the third column by deleting the letters "kg" corresponding to the items "9401.1000, 9401.2000, 9401.3000, 9401.4000, 9401.5000, 9401.6000, 9401.7000, 9401.8000" in the first column and substituting the letters and word "kg/number"; and

(ak) in Chapter 95 –

(i) in the fifth column by deleting the figure "5%" corresponding to the items "9502.0000" and "9503.0000" in the first column and substituting the figure "12";

(ii) in the fourth column by deleting the figure "22%" corresponding to the items "9502.0000" and "9503.0000" in the first column and substituting the word "Free".

(2) For the avoidance of doubt -

"first column" means the column headed "Tariff Item" in the principal Act;

"second column" means the column headed "Description" in the principal Act;

"third column" means the column headed "Unit Qty" in the principal Act;

"fourth column" means the column headed "Duty Rate" in the principal Act;

"fifth column" means the column headed "Service Tax" or "Other Tax" in the principal Act.

**AMENDMENT OF SCHEDULE 3 TO THE PRINCIPAL ACT**

2. Schedule 3 to the principal Act is amended -

(a) in paragraph (a) of x.33 by inserting after the word "organizations" the words "and prescribed law enforcement officers";

(b) in paragraph (b) of x.34 by inserting after the word "organs" the words "and such musical instruments and associated equipment used exclusively for diving worship"; and

(c) in section 5 by inserting after x.55 the following new paragraph -

**"LAW AND ORDER SUPPLIES**

X.56 (1) Firearms and ammunition imported for the purposes of keeping law and order in Vanuatu;

Provided that any application for an exemption of duty payable in respect of any firearm or ammunition shall be accompanied by an undertaking by the Commissioner of Police that the firearm or ammunition is intended for use, and will be used, only for law enforcement, order and national security purposes;

Provided further that an exemption may only be granted if the Director is satisfied that the firearm or ammunition is necessary for the proper functioning of law and order enforcement agencies and for national security.

(2) The words "firearms" and "ammunition" shall have the meaning assigned to them under the Firearms Act [CAP. 198."

**COMMENCEMENT**

3. This Act shall come into force -

(a) in respect of -

(i) subparagraphs (ii) and (iii) of paragraph (p);

(ii) paragraph (t);

(iii) paragraph (v);

(iv) subparagraphs (ii) and (iii) of paragraph (w);

(v) paragraph (x);

(vi) subparagraphs (i), (iii), (iv), (v) and (vi) of paragraph (ag);

(vii) paragraph (ah);

(viii) paragraph (ai); and

(ix) paragraph (ak);

on 1 February, 1994; and

(b) in respect of the other provisions on 1 January 1994.

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