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Excise Tax Rates Act 1984

SAMOA

EXCISE TAX RATES ACT 1984

Arrangement of Provisions

1. Short title and commencement
2. Interpretation
3. Rates of excise duty
4. Alteration and modification of Schedule
5. Alternative Rates of Duty
6. Determination of Dutiable Content

Schedule

EXCISE TAX RATE ACT 1984

1984 No.17

AN ACT to prescribe excisable goods and excise duty rates.

[Assent and commencement date: 25 February 1984]

1. Short title and commencement – This Act may be cited as the Excise Tax Rate Act 1984 and comes into force on a date appointed by Order of the Head of State.

2. Interpretation – (1) In this Act, “Customs tariff” means the Customs tariff contained in Schedule 1 of the Customs Tariff Act 1975.
(2) The interpretation of the Schedule to this Act is governed by the principles appearing in the rules for the interpretation of the Customs tariff.

3. Rates of excise duty – Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import Administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rates specified in the Schedule.
4. Alteration and modification of Schedule – An alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 operates as an alteration or modification of any corresponding item in the Schedule to this Act.

5. Alternative rates of duty – If alternative rates of excise duty are specified in the Schedule the higher of those rates apply.

6. Determination of dutiable content – For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule relating to Quantity for Duty purposes.

SCHEDULE
(Sections 2 to 6)

EXCISE TAX RATE OF SAMOA

Tariff Item Description Rate of Excise

1. 2201.1010 Natural Mineral or spa water Free

2. 2201.1090 Other mineral Waters and spa water Free

3. 2201.9000 Other waters: ice and snow Free

4. 2202.1010 Waters, including Mineral Waters
and Aerated Waters,
containing added sugar 44 sene per litre

5. 2202.1020 Waters, including Mineral Waters
and Aerated Waters, containing
added sweetening matter 44 sene per litre

6. 2202.1090 Other waters, flavoured 44 sene per litre

7. 2202.9000 Other waters 44 sene per litre

8. 2203.0010 Beer not exceeding 3% by
volume of alcohol $2.64 per litre

9. 2203.1090 Other beer $2.64 per litre

10. 2204.1010 Sparkling wine of an alcohol
strength by volume of 15%
or less $5.28 per litre

11. 2204.1090 Other sparkling wine $6.60 per litre

Other Wine: Grape must with

Fermentation prevented or arrested

by the addition of alcohol:

In containers holding 2 litres or less

12. 2204.2110-- Of an alcohol strength by volume
of 15% or less $5.28 per litre

13. 2204.2190-- Other $6.60 per litre

Other

14. 2204.2910-- Of an alcohol strength by volume
of 15% or less $5.28 per litre

15. 2204.2990-- Other $8.80 per litre

16. 2204.3000 Other Gape Must $5.28 per litre

In containers Holding 2 litres or less

17. 2205.1010-- Sacramental wines Free

18. 2205.1020-- Of an alcohol strength by volume
of 15% or less $5.28 per litre

19. 2205.1090-- Other $8.80 per litre

Other

20. 2205.9010---Sacramental wine Free

21. 2205.9020-- Of an alcohol strength by volume
of 15% or less $5.28 per litre

22. 2205.9090---Other $8.00 per litre

23. 2206.0010--- Of an alcohol strength by volume
of 15% or less $44.00 per litre

24. 2206.0090- Other $44.00 per litre

Spirits obtained by Distilling Grape or
Grape marc

25. 2208.2010-- Of an alcohol strength by volume
of 30% or less $11.00 per litre

26. 2208.2020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% . $17.60 per litre

27. 2208.2090-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Whiskies

28. 2208.3010-- Of an alcohol strength by volume
of 30% or less $11.00 per litre

29. 2208.3020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

30. 2208.3090-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Rum and Tafia

31. 2208.4010-- Of an alcohol strength by volume
of 30% or less $11.00 per litre

32. 2208.4020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

33. 2208.4090-- Of an alcohol strength by volume
of 57.12% or higher. $35.20 per litre

Gin and Geneva

34. 2208.5010-- Of an alcohol strength by volume
of 30% or less $10.00 per litre

35. 2208.5020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

36. 2208.5090-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Vodka

37. 2208.6010-- Of an alcohol strength by volume
of 30% or less $10.00 per litre

38. 2208.6020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

39. 2208.6090-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Liquers and cordials

Liquers

40. 2208.7010-- Of an alcohol strength by volume
of 30% or less $11.00 per litre

41. 2208.7012-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

42. 2208.7019-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Cordials

43. 2208.7021-- Of an alcohol strength by volume
of 30% or less $11.00 per litre

44. 2208.7022-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

45. 2208.7029-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre

Other

46. 2208.9011-- Of an alcohol strength by volume
of 30% or less $10.00 per litre

47. 2208.9021-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $17.60 per litre

48. 2208.9099-- Of an alcohol strength by volume
of 57.12% or higher $35.20 per litre
49. 2402.1000 Cigars, Cheroots and cigarillos $193 per 1000

containing tobacco sticks

50. 2402.2000 Cigarettes containing tobacco $201 per 1000 sticks

51. 2402.9000 Other cigarettes $201 per 1000 sticks

52. 2403.1010 Twist or Stick Tobacco $214 per kg

53. 2403.1090 Other Tobacco $214 per kg

54. 2710.0010 Motor Spirits 46 sene/litre

54a. 2710.1120 Aviation gasoline 28 sene/litre

55. 2710.0030 Jet Fuel/Aviation Kerosene 28 sene/litre

55a. 2710.1140 Other Kerosene and
white spirit 28 sene/litre

56. 2710.0050 Distillate Fuels 45 sene/litre

56a. 2710.1160 Residual fuel oils 45 sene/litre

57. 8701 Tractors 20%

58. 8701.1010 Agricultural Tractors 8%

59. 8701.9010 Agricultural Tractors 8%

60. 8702 Motor Vehicles for the transport 20%
of ten or more persons, including
the driver

61. 8702.0020 Public Service type motor vehicles 8%
for the transport of fifteen persons
or more (including the driver)

62. 8703 Motor cars and other motor
vehicles principally designed for the
transport of persons (other than
those of 8702), including station
wagons and racing cars (for example,
passenger motor cars, four wheel
drive “off road” passenger vehicles
and the like)

63. 8703.0010 Vehicles specially designed for 20%
travelling on snow; golf cars and
similar vehicles.

Other vehicles

64. 8703.0021--Of a cylinder caacity not exceeding 10%
1,000 cm³

65. 8703.0022--Of a cylinder capacity exceeding 13%
1,000 cm³ but not exceeding
1,300 cm³
66. 8703.0023--Of a cylinder capacity exceeding 18%
1,300 cm³ but not exceeding
1,800 cm³

67. 8703.0024--Of a cylinder capacity exceeding 20%
1,800 cm³ but not exceeding
2,000 cm³

68. 8703.0025--Of a cylinder capacity exceeding 25%
2,000 cm³ but not exceeding
2,500 cm³

69. 8703.0026--Of a cylinder capacity exceeding 30%

2,500 cm³ but not exceeding

3,000 cm³

70. 8703.0027--Of a cylinder capacity exceeding 35%

3,000 cm³ but not exceeding

4,000 cm³

71. 8703.0028--Of a cylinder capacity exceeding 45%
4,000 cm³ but not exceeding
5,000 cm³

72. 8703.0029--Of a cylinder capacity exceeding 50%
5,000 cm³

73. 8704 motor vehicles for the transport of 20%
(all items) goods

74. 8705 Special purpose vehicles 8%
(all items)

75. 8706.0020 For motor vehicles falling under 20%
8703.0010

76. 8706.0021 For motor vehicles falling under 10%
8703.0021

77. 8706.0022 For motor vehicles falling under 13%
8703.0022
78. 8706.0023 For motor vehicles falling under 18%
8703.0023

79. 8706.0024 For motor vehicles falling under 20%
8703.0024

80. 8706.0025 For motor vehicles falling under 25%
8703.0025

81. 8706.0026 For motor vehicles falling under 30%
8703.0026

82. 8706.0027 For motor vehicles falling under 35%
8703.0027

83. 8706.0028 For motor vehicles falling under 45%
8703.0028

84. 8706.0029 For motor vehicles falling under 50%
8703.0029

REVISION NOTES 2008 – 2012

This Act has been revised under section 5 of the Revision and Publication of Laws Act 2008.

The following general revisions have been made:

(c) Insertion of the commencement date

(d) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

(i) Numbers in words changed to figures
(ii) “shall be” changed to “is”
(iii) Empowering provisions for the Schedule inserted

The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Consolidated and Revised Statutes of Samoa 2007–

By the Excise Tax Rate Amendment Act 2008 (No.16)

Schedule - The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included.

By the Excise Tax Rate Amendment Act 2012 (commenced on 1 May 2012)

Schedule - amended in items 2202, 2203, 2204, 2205, 2206, 2208, 2402, 2403 and 2710.

This Act has been consolidated and revised in 2008, 2009, 2010, 2011 and 2012 by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is the official version of this Act as at 31 December 2012. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Aumua Ming Leung Wai
Attorney General of Samoa

Revised and consolidated in 2008 by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

Revised in 2009, 2010 and 2011 by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

Revised and consolidated in 2012 by the Legislative Drafting Division.

The Excise Tax Rate Act 1984 is administered by the Ministry for Revenue.