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Consolidated Acts of Samoa 2015 |
SAMOA
Arrangement of Provisions
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 47 sene per litre
5. 2202.1020 Waters, including Mineral Waters
and Aerated Waters, containing
added sweetening matter 47 sene per litre
6. 2202.1090 Other waters, flavoured 47sene per litre
7. 2202.9000 Other waters 47sene per litre
8. 2203.0010 Beer not exceeding 3% by
volume of alcohol $2.81 per litre
9. 2203.1090 Other beer $2.81 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 $46.86 per litre
24. 2206.0090- Other $46.86 per litre
Spirits obtained by Distilling Grape or
Grape marc
25. 2208.2010-- Of an alcohol strength by volume
of 30% or less $11.72 per litre
26. 2208.2020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
27. 2208.2090-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Whiskies
28. 2208.3010-- Of an alcohol strength by volume
of 30% or less $11.72 per litre
29. 2208.3020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
30. 2208.3090-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Rum and Tafia
31. 2208.4010-- Of an alcohol strength by volume
of 30% or less $11.72 per litre
32. 2208.4020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
33. 2208.4090-- Of an alcohol strength by volume
of 57.12% or higher. $37.49 per litre
Gin and Geneva
34. 2208.5010-- Of an alcohol strength by volume
of 30% or less $10.65 per litre
35. 2208.5020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
36. 2208.5090-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Vodka
37. 2208.6010-- Of an alcohol strength by volume
of 30% or less $10.65 per litre
38. 2208.6020-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
39. 2208.6090-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Liquers and cordials
Liquers
40. 2208.7010-- Of an alcohol strength by volume
of 30% or less $11.72 per litre
41. 2208.7012-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
42. 2208.7019-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Cordials
43. 2208.7021-- Of an alcohol strength by volume
of 30% or less $11.72 per litre
44. 2208.7022-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
45. 2208.7029-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
Other
46. 2208.9011-- Of an alcohol strength by volume
of 30% or less $10.65 per litre
47. 2208.9021-- Of an alcohol strength by volume
exceeding 30% but less than
57.12% $18.74 per litre
48. 2208.9099-- Of an alcohol strength by volume
of 57.12% or higher $37.49 per litre
49. 2402.1000 Cigars, Cheroots and cigarillos containing tobacco $211.05 per 1000 sticks
50. 2402.2000 Cigarettes containing tobacco $211.05 per 1000 sticks
51. 2402.9000 Other cigarettes $211.05 per 1000 sticks
52. 2403.1010 Twist or Stick Tobacco $224.70 per kg
53. 2403.1090 Other Tobacco $224.70 per kg
54. 2710.0010 Motor Spirits 53 sene/litre
54a. 2710.1120 Aviation gasoline 28 sene/litre
55. 2710.0030 Jet Fuel/Aviation Kerosene 28sene/litre
55a. 2710.1140 Other Kerosene and
white spirit 28 sene/litre
56. 2710.0050 Distillate Fuels 52 sene/litre
56a. 2710.1160 Residual fuel oils 52 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
REVISION NOTES 2008 – 2015
This is the official version of this Act as at 31 December 2015.
This Act has been revised by the Legislative Drafting Division from 2008 to 2015 respectively under the authority of the Attorney General given under 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.
By the Excise Tax Rate Amendment Act 2015 (commenced on 1 September 2015)
Schedule - amended by increase of excise for items 2202.1010,
2202.1020, 2202.1090, 2202.9000, 2203.0010, 2203.1090, 2206.0010, 2206.0090, 2208.2010, 2208.2020, 2208.2090, 2208.3010, 2208.3020
This Act is administered by
the Ministry for Revenue.
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URL: http://www.paclii.org/ws/legis/consol_act_2015/etra1984180