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Nauru Sessional Legislation |
REPUBLIC OF NAURU
CUSTOMS TARIFF (AMENDMENT) ACT 1998
No. 9 of 1999
AN ACT To amend the Customs Tariff Act 1997
(Certified: 18 October 1999)
Enacted by the Parliament of Nauru as follows:
SHORT TITLE
1. (1) This Act may be cited as the Customs Tariff (Amendment) Act 1998.
(2) The Customs Tariff Act 1997, hereafter called the Principal Act, as amended by this Act may be cited as the Customs Tariff Act 1997-1998.
COMMENCEMENT
2. This Act shall come into force on a date to be fixed by the Cabinet by notice in the Gazette.
REPLACEMENT OF THE SCHEDULE BY A NEW SCHEDULE
3. The Schedule to the Principal Act is repealed and replaced with the following new Schedule, namely,
"THE SCHEDULE
Item No. | Article | Tariff |
| | |
1. | Cigars and tobacco other than cigarettes | $15.00 per 500 grams |
2. | Cigarettes | $45.00 per 1000 |
3. | Spirits and spirituous liquors | $3.00 per litre (or part) |
4. | Wines, still and sparkling (but non–alcoholic wine) | $1.50 per litre (or part) |
5. | Ale, Stout, Beer, Cider & Perry (containing alcohol) | $1.10 per 375 ml |
6. | Petroleum Products:- (a) petrol | $0.10 per litre |
7. | All goods imported pursuant to a Government Purchase Order | NIL |
8. | All canned food and bottled or canned beverages excluding fruit juices and diet drinks | 12.5% ad -valorem of the list price |
9. | Cosmetics, perfumes, electronics and electrical items | 25% ad -valorem of the list price |
10. | Motor cycles | 25% ad -valorem of the list price |
11. | All such other non -essential and luxury items, as the Cabinet may, by Order, in the Gazette determine. | 25% ad -valorem of the list price" |
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URL: http://www.paclii.org/nr/legis/num_act/cta1998258