CONSOLIDATED ACTS OF SAMOA 2010

EXCISE TAX RATES ACT 1984

Arrangement of Provisions

TITLE

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

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THE EXCISE TAX RATE ACT 1984
1984 No.17

AN ACT to prescribe excisable goods and excise duty rates.

(25 February 1984)

1. Short title and commencement - This Act may be cited as the Excise Tax Rate Act 1984 and shall come 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 the First Schedule of the Customs Tariff Act 1975.

(2) The interpretation of the Schedule to this Act shall be 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 - Any alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 shall operate 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 to this Act relating to Quantity for Duty purposes.

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SCHEDULE

THE EXCISE TAX RATE OF SAMOA

The 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	40 c per litre	
5. 2202.1020	Waters, including Mineral Waters		
	and Aerated Waters, containing		
	added sweetening matter	40 c per litre	
6. 2202.1090	Other waters, flavoured	40 c per litre	
7. 2202.9000	Other waters	40 c per litre	
8. 2203.0010	Beer not exceeding 3% by		
	volume of alcohol	$2.40 per litre	
9. 2203.1090	Other beer	$2.40 per litre	
10. 2204.1010	Sparkling wine of an alcohol		
	strength by volume of 15%		
	or less	$4.80 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	$4.80 per litre	
			
13. 2204.2190	-- Other	$6.60 per litre	
			
	Other		
			
14. 2204.2910	-- Of an alcohol strength by volume		
	of 15% or less	$4.80 per litre	
15. 2204.2990	-- Other	$8.00 per litre	
16. 2204.3000	Other Gape Must	$4.80 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	$4.80 per litre	
			
19. 2205.1090	-- Other	$8.00 per litre	
			
	Other		
			
20. 2205.9010	---Sacramental wine	Free	
21. 2205.9020	-- Of an alcohol strength by volume		
	of 15% or less	$4.80 per litre	
22. 2205.9090	---Other	$8.00 per litre	
23. 2206.0010	--- Of an alcohol strength by volume		
	of 15% or less	$40.00 per litre	
24. 2206.0090	- Other	$40.00 per litre	
			
	Spirits obtained by Distilling Grape or		
	Grape marc		
			
25. 2208.2010	-- Of an alcohol strength by volume		
	of 30% or less	$10.00 per litre	
26. 2208.2020	-- Of an alcohol strength by volume		
	exceeding 30% but less than		
	57.12%.	$16.00 per litre	
27. 2208.2090	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 per litre	
			
	Whiskies		
			
28. 2208.3010	-- Of an alcohol strength by volume		
	of 30% or less	$10.00 per litre	
29. 2208.3020	-- Of an alcohol strength by volume		
	exceeding 30% but less than		
	57.12%	$16.00 per litre	
30. 2208.3090	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 per litre	
			
	Rum and Tafia		
			
31. 2208.4010	-- Of an alcohol strength by volume		
	of 30% or less	$10.00 per litre	
32. 2208.4020	-- Of an alcohol strength by volume		
	exceeding 30% but less than		
	57.12%	$16.00 per litre	
33. 2208.4090	-- Of an alcohol strength by volume		
	of 57.12% or higher.	$32.00 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%	$16.00 per litre	
36. 2208.5090	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 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%	$16.00 per litre	
39. 2208.6090	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 per litre	
			
	Liquers and cordials		
			
	Liquers		
			
40. 2208.7010	-- Of an alcohol strength by volume		
	of 30% or less	$10.00 per litre	
41. 2208.7012	-- Of an alcohol strength by volume		
	exceeding 30% but less than		
	57.12%	$16.00 per litre	
42. 2208.7019	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 per litre	
			
	Cordials		
			
43. 2208.7021	-- Of an alcohol strength by volume		
	of 30% or less	$10.00 per litre	
44. 2208.7022	-- Of an alcohol strength by volume		
	exceeding 30% but less than		
	57.12%	$16.00 per litre	
45. 2208.7029	-- Of an alcohol strength by volume		
	of 57.12% or higher		
	$32.00 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%	$16.00 per litre	
48. 2208.9099	-- Of an alcohol strength by volume		
	of 57.12% or higher	$32.00 per litre	
49. 2402.1000	Cigars, Cheroots and cigarillos		
	containing tobacco	$193 per 1000 sticks	
50. 2402.2000	Cigarettes containing tobacco	$193 per 1000 sticks	
51. 2402.9000	Other cigarettes	$193 per 1000 sticks	
52. 2403.1010	Twist or Stick Tobacco	$204 per kg	
53. 2403.1090	Other Tobacco	$204 per kg	
54. 2710.0010	Motor Spirits	41 sene/litre	
55. 2710.0030	Jet Fuel/Aviation Kerosene	23 sene/litre	
56. 2710.0050	Distillate Fuels	40 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 capacity 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	

REVISIONS NOTES 1997

The Schedule incorporates all amendments up to and including those contained in the Omnibus Charges and Fees Amendment Act 1991. The Excise Tax Rate Amendment Act 1994/1995 added section 5 and amended items 22.03.00, 24.02.01, 02 and 04 in the Schedule.

REVISION NOTES 2008

This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. The following general revisions have been made –

(a) References to Western Samoa have been amended to Samoa in accordance with an amendment to the Constitution of Samoa in 1997.

(b) The fines have been amended and are stated as penalty units as provided for by the Fines (Review and Amendment) Act 1998.

(c) All references to the male gender have been made gender neutral.

(d) Amendments have been made to conform to modern drafting styles and to use modern language as applied in the laws of Samoa.

(e) Amendments have been made to up-date references to offices, officers and statutes.

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

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 Western Samoa Statutes Reprint 1978-1996 –

By the Excise Tax Rate Amendment Act 1997 (No. 17) –

Section 6 A new section was inserted.

Schedule Note 1 was inserted in relation to "Quantity for Duty Purposes" but this was deleted when the Schedule was replaced by the 1998 Amendment.

By the Excise Tax Rate Amendment Act 1998 (No. 12) -

Schedule The Schedule was deleted and replaced with a new Schedule.

By the Customs and Excise Amendment Act 1999 (No. 13) -

Schedule The rates of excise for items 56, 57 and 58 of the Schedule were increased.

By the Customs and Excise Amendment Act 2002 (No. 14) -

Schedule The rates of excise for many items of the Schedule were increased.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2007. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Revised and consolidated by Graham Bruce Powell
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

REVISION NOTES 2008 No. 2

The following amendments have been made to incorporate amendments enacted by Parliament 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.

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

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

REVISION NOTES 2009

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

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

Revised and consolidated by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

REVISION NOTES 2010

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

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

Revised by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

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