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Vanuatu Sessional Legislation |
Commencement: 12/04/1996
REPUBLIC OF VANUATU
IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 2 OF 1996
Arrangement of Sections
1. Amendment of section 3 of Chapter 91.
2. Amendment of unit/Quantity criteria in Schedule I.
3. Amendment of duty rates in Schedule I.
4. Amendment of service tax in Schedule I.
5. Amendment of section 1 X-4 in Schedule III.
6. Commencement.
---------------------------------
IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 2 OF 1996
Assent: 12/04/96
Commencement: 02/04/96
An Act to amend the Import Duties (Consolidation) Act [CAP. 91].
BE IT ENACTED by the President and Parliament as follows:-
AMENDMENT OF SECTION 3 OF CHAPTER 91
1. Section 3 of the Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the "principal Act" is amended in subsection (1) by deleting "5 per cent" and substituting "7 per cent".
AMENDMENT OF UNIT/QUANTITY CRITERIA IN SCHEDULE I
2. (1) The unit/quantity criteria set out in Schedule I to the principal Act are amended to the extent shown in the first Schedule to this Act.
(2) The current unit/quantity criteria shown in Column 2 corresponding to the tariff items in column 1 of Part C to the First Schedule to this Act are deleted and replaced by the unit/quantity criteria shown in column 3.
AMENDMENT OF DUTY RATES IN SCHEDULE I
3. (1) The duty rates set out in Schedule I to the principal Act are amended to the extent shown in the First Schedule to this Act.
(2) The current duty rates shown in column 2 corresponding to the tariff items in column 1 of Part A to the First Schedule to this Act are deleted and replaced by the duty rates shown in column 3.
AMENDMENT OF SERVICE TAX IN SCHEDULE I
4. (1) The service tax rates set out in Schedule I to the principal Act are amended to the extent shown in the First Schedule to this Act.
(2) The current service tax rates shown in column 2 corresponding to the tariff items in column 1 of Part B to the First Schedule to this Act are deleted and replaced by the service tax rates shown in column 3.
AMENDMENT OF SECTION 1 X-4 IN SCHEDULE III
5. Section 1 X-4 of Schedule III to the principal Act is amended by deleting paragraph (b).
COMMENCEMENT
6. This Act shall come into force on the 2nd day of April 1996.
_________
FIRST SCHEDULE
PART A
| 1 TARIFF NO. | 2 DELETE CURRENT DUTY RATE | 3 SUBSTITUTING WITH NEW DUTY RATE |
| | | |
| 1905.9090 | 20% | 65% |
| 2402.1000 | 9074 vatu per kg | 9321 vatu per kg |
| 2402.2010 | 7674 vatu per kg | 7834 vatu per kg |
| 2402.2020 | 7674 vatu per kg | 7834 vatu per kg |
| 2402.9000 | 2074 vatu per kg | 2264 vatu per kg |
| 2403.0010 | 2074 vatu per kg | 2264 vatu per kg |
| 2403.0020 | 6222 vatu per kg | 6510 vatu per kg |
| 2710.0010 | 33 vatu per litre | 35 vatu per litre |
| 2710.0050 | 15 vatu per litre | 30 vatu per litre |
| 3208.0000 | 60% | 400 vatu per litre |
| 3209.0000 | 60% | 400 vatu per litre |
| 3210.0000 | 60% | 300 vatu per litre |
| 3212.0000 | 60% | 300 vatu per litre |
PART B
| 1 TARIFF NO. | 2 DELETE SERVICE TAX RATE | 3 SUBSTITUTING WITH NEW SERVICE TAX RATE |
| | | |
| 8702.0000 | 5% | 9% |
| 8703.1000 | 5% | 9% |
| 8703.2100 | 5% | 9% |
| 8703.2200 | 5% | 9% |
| 8703.2300 | 5% | 9% |
| 8703.2400 | 5% | 9% |
| 8703.3100 | 5% | 9% |
| 8703.3200 | 5% | 9% |
| 8703.3300 | 5% | 9% |
| 8703.9000 | 5% | 9% |
| 8704.1000 | 5% | 9% |
| 8704.2100 | 5% | 9% |
| 8704.2200 | 5% | 9% |
| 8704.2300 | 5% | 9% |
| 8704.3100 | 5% | 9% |
| 8704.3200 | 5% | 9% |
| 8704.9000 | 5% | 9% |
| 8705.0000 | 5% | 9% |
| 8706.0000 | 5% | 9% |
| 8707.0000 | 5% | 9% |
| 8708.0000 | 5% | 9% |
| 8711.1000 | 5% | 9% |
| 8711.2000 | 5% | 9% |
| 8711.3000 | 5% | 9% |
| 8711.4000 | 5% | 9% |
| 8711.5000 | 5% | 9% |
| 8711.9000 | 5% | 9% |
| 8714.1000 | 5% | 9% |
| 8714.9000 | 5% | 9% |
| 1006.1000 | 5% | 10% |
| 1006.2000 | 5% | 10% |
| 1006.3000 | 5% | 10% |
| 1006.4000 | 5% | 10% |
| 1001.0010 | 5% | 10% |
| 1101.0090 | 5% | 10% |
| 1604.0011 | 5% | 10% |
| 1604.0012 | 5% | 10% |
| 1604.0019 | 5% | 10% |
| 1701.9000 | 5% | 10% |
| 3208.0000 | 5% | 100 vatu per litre |
| 3209.0000 | 5% | 100 vatu per litre |
| 3210.0000 | 5% | 100 vatu per litre |
| 3212.0000 | 5% | 100 vatu per litre |
| 2402.9000 | 519 vatu per kg | 600 vatu per kg |
| 2403.0090 | 519 vatu per kg | 600 vatu per kg |
| 2402.1000 | 778 vatu per kg | 800 vatu per kg |
| 2403.2010 | 778 vatu per kg | 800 vatu per kg |
| 2402.2020 | 778 vatu per kg | 800 vatu per kg |
PART C
| 1 TARIFF NO. | 2 DELETE UNIT/QUANTITY CRITERIA | 3 SUBSTITUTING WITH NEW UNIT/QUANTITY CRITERIA |
| | | |
| 3208.0000 | kg | kg/litre |
| 3209.0000 | kg | kg/litre |
| 3210.0000 | kg | kg/litre |
| 3212.0000 | kg | kg/litre |
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