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Fiji Sessional Legislation |
FIJI
CUSTOMS TARIFF (AMENDMENT) ACT 1985
ACT NO 24 OF 1985
I assent.
[L.S.]
PENAIA K. GANILAU
Governor-General
19th December 1985
AN ACT
TO AMEND THE CUSTOMS TARIFF ACT, 1979
[20th December 1985]
ENACTED by the Parliament of Fiji -
Short title
1.-(1) This Act may be cited as the Customs Tariff (Amendment) Act, 1985.
(2) The Customs Tariff Act, 1979 is in this Act referred to as the principal Act.
Schedule
2.-(1) The Schedule to the principal Act is amended as set out in the Schedule to this Act.
(2) Part 1 of the Schedule to the principal Act is amended-
(a) by substituting the following paragraph for the first paragraph of the Interpretative Rules:-
“The tariff set out in this part is based on the Customs Co-operation Council Nomenclature established by the Convention for the classification of goods in Customs Tariffs signed in Brussels on the fifteenth day of December, nineteen hundred and fifty and shall be interpreted and applied in accordance with the following Interpretative Rules and Additional Interpretative Rules and the Explanatory Notes to the Nomenclature;”;
(b) by inserting the following Additional Interpretative Rule immediately after Interpretative Rule (vii):-
(viii) “Split consignments-where goods consisting of one unit such as a vehicle or a piece of machinery, or plant, would in the opinion of the Comptroller have a particular tariff classification or tariff classifications if the goods were imported in one ship or aircraft and the various components of the unit are imported in more than one ship or aircraft, the goods will be classified as a single entity and will take the same classification as the classification of the whole.”;
(c) by substituting the following heading and items for Tariff Item No. 07.05.00.00:-
| “07.05 | Dried leguminous vegetables, shelled, whether or not skinned or split: | | | |
| | | | | |
| 07.05.00.01 | Dried leguminous vegetables, split | 10% | 5% | Free |
| | | | | |
| 07.05.00.09 | Other | 5% | 5% | Free”; |
(d) by substituting the following item for Tariff Item Nos. 13.03.00.01 and 13.03.00.09:-
| “13.03.00.00 | 13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived
from vegetable products | 5% | 5% | Free”; |
(e) by substituting the following items for Tariff Item Nos. 22.07.00.01, 22.07.00.02, 22.07.00.03 and 22.07.00.09:-
| “22.07.00.01 | Ginger beer and herb beer of a strength not exceeding 1.15ºGL | 90% | 71/2% | Free |
| | | | | |
| 22.07.00.02 | Ginger beer and herb beer of a strength exceeding 1.15ºGL | $1.75 per litre | 71/2% | Free |
| | | | | |
| 22.07.00.03 | Other fermented beverages, still | $2.17 per litre | 71/2% | Free |
| | | | | |
| 22.07.00.09 | Other | $2.34 per litre | 71/2 % | Free”; |
(f) by substituting the following item for Tariff Item No. 24.02.00.02:-
| “24.02.00.02 | Cigarettes | $50.73 per kg or 1,135 cigarettes whichever is the greater | 71/2% | Free”; |
(g) by substituting the following heading and items for Tariff Item No. 25.06.00.00:-
| “25.06 | Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared
by sawing: | | | |
| | | | | |
| 25.06.00.01 | Quartzite in the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.06.00.09 | Other | 71/2% | Free | Free”; |
(h) by substituting the following heading and items for Tariff Item No.25.14.00.00:-
| “25.14 | Slate, including slate not further worked than roughly split, roughly squared or squared by sawing: | | | |
| | | | | |
| 25.14.00.01 | In the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.14.00.09 | Other | 71/2% | Free | Free”; |
(i) by substituting the following heading and items for Tariff Item No. 25.15.00.00:-
| “25.15 | Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2.5 or more and
alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing: | | | |
| | | | | |
| 25.15.00.01 | In the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.15.00.09 | Other | 71/2% | Free | Free”; |
(j) by substituting the following heading and items for Tariff Item No. 25.16.00.00:-
| “25.16 | Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly
split, roughly squared or squared by sawing: | | | |
| | | | | |
| 25.16.00.01 | In the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.16.00.09 | Other | 71/2% | Free | Free”; |
(k) by substituting the following heading and items for Tariff Item No. 25.18.00.00:-
| “25.18 | Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing;
agglomerated dolomite (including tarred dolomite): | | | |
| | | | | |
| 25.18.00.01 | In the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.18.00.09 | Other | 71/2% | Free | Free”; |
(l) by substituting the following heading and items for Tariff Item No. 25.27.00.00:-
| “25.27 | Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc: | | | |
| | | | | |
| 25.27.00.01 | In the form of blocks, slabs or sheets | 25% | 71/2% | Free |
| | | | | |
| 25.27.00.09 | Other | 71/2% | Free | Free”; |
(m) by inserting the expression “toluele and” immediately before the expression “toluele” appearing in column (2) of Tariff Item No. 27.07.00.01;
(n) by substituting the following for Tariff Item Nos. 28.29/48.01 and 28.29/48.09:-
| “Sodium and potassium perborates, hypochlorites, commercial calcium hypochlorite and chlorites: | | | | |
| | | | | |
| 28.29/48.01 | Put up in retail packs not exceeding 5 litres or 5 kgs | 70% | 71/2% | Free |
| | | | | |
| 28.29/48.02 | In packs exceeding 5 litres or 5 kgs | 30% | 71/2% | Free”; |
| | | | | |
| Chemicals, other: | | | | |
| 28.29/48.09 | Chemicals other than those specified in Tariff Item Nos. 28.29/48.01 and 28.29/48.02 | 71/2% | Free | Free”; |
(o) by substituting the expression “75%” for the expression “65%” in Additional Note 8 to Chapter 29;
(p) by substituting the following for Tariff Item Nos. 33.06.00.01, 33.06.00.02 and 33.06.00.09:-
| “33.06.00.01 | Products for dental hygiene, excluding dentifrices | 40% | 71/2% | Free |
| | | | | |
| 33.06.00.02 | Perfume and scents; toilet waters, toilet vinegar and solid perfumes; aqueous distillates and aqueous solutions of essential oils,
including such products suitable for medicinal uses | Free | Free | Free |
| | | | | |
| 33.06.00.03 | Suntan preparations | 10% | Free | Free |
| | | | | |
| 33.06.00.09 | Other | 60% | 71/2% | Free”; |
(q) by substituting the following items for Tariff Item Nos. 39.01/06.01 and 39.01/06.02:-
| “39.01/06.01 | Floor coverings in the piece and rectangular tiles | 35% | 71/2% | Free |
| | | | | |
| 39.01/06.02 | Expanded foam and sponge | 50% | 71/2% | Free |
| | | | | |
| 39.01/06.03 | Rigid pipes and tubes; drinking straws | 35% | 71/2% | Free |
| | | | | |
| 39.01/06.04 | Adhesive tapes and strips | 25% | 71/2% | Free”; |
(r) by substituting the following item for Tariff Item No. 39.07.00.02:-
| “39.07.00.02 | Lamps and lighting fittings; pipe fittings; drinking straws | 35% | 71/2% | Free”; |
(s) by inserting the following item immediately after Tariff Item No. 39.07.00.02:-
| “39.07.00.03 | Sanitary and toilet articles such as wash basins, baths, sinks, and similar articles | 25% | 71/2% | Free”; |
(t) by substituting the following items for Tariff Item No. 40.08.00.01:-
| “40.08.00.01 | Floor coverings in the piece and rectangular tiles | 35% | 71/2% | Free |
| | | | | |
| 40.08.00.02 | Expanded foam and sponge | 50% | 71/2% | Free |
(u) by substituting the following heading and items for Tariff Item No. 40.11.00.00:-
| “40.11 | Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds: | | | |
| | | | | |
| 40.11.00.01 | Tyres of all kinds (except those for cycles, wheel-barrows and toys) | 50% or $7.00 per tyre which-ever is the greater | 71/2% | Free |
| | | | | |
| 40.11.00.09 | Other | 50% | 71/2% | Free”; |
(v) by substituting the following item for Tariff Item Nos. 44.28.00.01 and 44.28.00.09:-
| “44.28.00.00 | 44.28 Other articles of wood | 50% | 71/2% | Free”; |
(w) by substituting the following item for Tariff Item No. 49.11.00.01:-
| “49.11.00.01 | Calendars printed on materials other than paper or paperboard; printed calendar backs with or without illustrations | 55% | 71/2% | Free”; |
(x) by substituting the following item for Tariff Item No. 49.11.00.03:-
| “49.11.00.03 | Printed matter devoted primarily to advertising (including tourist propaganda) or describing commercial or industrial progress or
activity related to places, enterprises or products of Fiji; photographs developed on photographic paper; schematic maps | 40% | 71/2% | Free”; |
(y) by substituting the following heading and items for Tariff Item No. 60.05.00.00:-
| “60.05 | Outer garments and other articles, knitted or crocheted, not elastic nor rubberised: | | | |
| | | | | |
| 60.05.00.01 | Scarves, ties, bow ties and cravats | 10% | Free | Free |
| | | | | |
| 60.05.00.09 | Other | 70% | 71/2% | Free”; |
(z) by substituting the following heading and items for Tariff Item No. 61.06.00.00:-
| “61.06 | Shawls, scarves, mufflers, mantillas, veils and the like: | | | |
| | | | | |
| 61.06.00.01 | Scarves | 10% | Free | Free |
| | | | | |
| 61.06.00.09 | Other | 70% | 71/2% | Free”; |
(aa) by substituting the following item for Tariff Item Nos. 68.04/05.01 and 68.04/05.09:-
| “68.04/05.00 | 68.04 Hand polishing stones, whetstones, oilstones, hones and the like, and millstones, grindstones, grinding wheels and the like
(including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated
or not), or agglomerated natural or artificial abrasives, or pottery, with or without cores, shanks, sockets, axles and the like
of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated
or not), of agglomerated natural or artificial abrasives, or of pottery; 68.05 (No heading) | 10% | 71/2% | Free”; |
(bb) by inserting the following item immediately after Tariff Item No. 69.11/13.01:-
| “69.11/13.02 | Articles of personal adornment | 25% | 71/2% | Free”; |
(cc) by substituting the following item for Tariff Item Nos. 73.27/28.01 and 73.27/28.09:-
| “73.27/28.00 | 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire; expanded metal, of iron
or steel; 73.28 (No heading) | 25% | 71/2% | Free”; |
(dd) by substituting the following items for Tariff Item Nos. 73.38/39.01 and 73.38/39.09:-
| “73.38/39.01 | Sanitary and toilet articles such as wash basins, baths, sinks and similar articles | 25% | 71/2% | Free |
| | | | | |
| 73.38/39.09 | Other | 50% | 71/2% | Free”; |
(ee) by inserting the following immediately after Tariff Item No. 73.40.00.03:-
| “73.40.00.04 | Wheeled trolleys | 30% | 71/2% | Free”; |
(ff) by substituting the following items for Tariff Item Nos. 76.15.00.01 and 76.15.00.09:-
| “76.15.00.01 | Sanitary and toilet articles such as wash basins, baths, sinks and similar articles | 25% | 71/2% | Free |
| | | | | |
| 76.15.00.09 | Other | 50% | 71/2% | Free”; |
(gg) by substituting the following item for Tariff Item Nos. 82.02.00.01 and 82.02.00.09:-
| “82.02.00.00 | 82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades) | 10% | 71/2% | Free”; |
(hh) by substituting the following item for Tariff Item Nos. 84.12.00.01 and 84.12.00.09:-
| “84.12.00.00 | 84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity
of air | 70% | 71/2% | Free”; |
(jj) by substituting the following item for Tariff Item No. 87.14.00.01:-
| “87.14.00.01 | Trailers of a kind suitable for coupling to the road tractors falling within item No. 87.01.00.01 (except parts); wheel barrows; wheeled
trolleys | 30% | 71/2% | Free”; |
(kk) by substituting the following heading and items for Tariff Item No. 90.25.00.00:-
| “90.25 | Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus);
instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers,
porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as
photometers (including exposure meters), calorimeters); micrometers: | | | |
| | | | | |
| 90.25.00.01 | Apparatus and appliances used in laboratories for diagnosis | 71/2% | Free | Free |
| | | | | |
| 90.25.00.09 | Other | 10% | 71/2% | Free”; |
(ll) by inserting the following items immediately after Tariff Item No. 92.12.00.01:-
| “92.12.00.02 | Video tapes and discs, blank | 60% | 71/2% | Free |
| | | | | |
| 92.12.00.03 | Computer software | 35% | 71/2% | Free”; |
(mm) by substituting the following heading and items for Tariff Item No. 94.03.00.00:-
| “94.03 | Other furniture and parts thereof: | | | |
| | | | | |
| 94.03.00.01 | Baby walkers; baby swings | 35% | 71/2% | Free |
| | | | | |
| 94.03.00.09 | Other | 70% | 71/2% | Free”; |
(nn) by substituting the following heading and items for Tariff Item No. 97.06.00.00:-
| “97.06 | Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles
falling within heading No. 91.04): | | | |
| | | | | |
| 97.06.00.01 | Spa baths; collapsible swimming pools | 35% | 71/2% | Free |
| | | | | |
| 97.06.00.09 | Other | 71/2% | Free | Free”; |
Schedule - Part 2
3. Part 2 of the Schedule to the principal Act is amended –
(a) by substituting the following code for Code 107:-
| “107 | (i) | Food, specially prepared for infants (Chapters 4, 11, 16, 17, 18, 19, 20, 21 and 22) | 10% | 5% |
| | | | | |
| | (ii) | Milk substitute for infants(Heading 21.07 and such other headings as the Comptroller may approve) | 5% | Free |
| | | | | |
| | (iii) | Food supplements containing vitamins or mineral salts put up for the purpose of maintaining health or well-being (Heading Nos. 20.07,
21.07, 22.02 and any such other headings as the Comptroller may approve) | 10% | 5% |
| | | | | |
| | (iv) | Preparations containing active ingredients with medicinal properties put up in forms such as tablets or pastilles or in packings of
a kind sold by retail, which because of their packing and presence of appropriate indications therein (statement of conditions for
which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for specialised use for treatment
of minor ailments such as sore throat, cough, acne and similar disorders (Heading Nos. 17.04, 33.06 and any other headings as the
Comptroller may approve) | 10% | 5%”; |
(b) by deleting Code 109;
(c) by deleting the expression “when imported by the governing bodies of institutions having the care thereof” in column (2) of Code 115;
(d) by substituting the following code for Code 116:-
| “116 | Colostomy bandages; frames for corrective spectacles and blanks for corrective spectacle lenses; contact lenses and the like | Free | Free”. |
| | | | |
| | (Heading Nos. 39.07, 61.09, 70.1.8, 90.01, 90.03, 90.04 and such other headings as the Comptroller may approve) | | |
That the above goods are peculiarly adapted to:
(a) Correct a deformity of the human body;
(b) Afford support to an abnormal condition of the human body; or
(c) Substitute any part of the human body
Schedule - Part 3
4. Part 3 of the Schedule to the principal Act is amended -
(a) by deleting Code 216;
(b) by substituting the following for Code 225:-
| “225 | An university, school and other educational institutions | All goods | 5% | Free | That the goods are solely for use in the teaching (including physical training) of students or solely for use in a research programme | The Registrar of the University, Principal of the school and other educational institutions”; |
(c) by substituting the expression “Act, 1979” for the expression “Ordinance” in columns (3) and (6) of Code 234.
_____
SCHEDULE
[Section 2(1)]
AMENDMENTS OF ITEMS IN PART 1 OF SCHEDULE
| Provision amended | Amendment | ||
| Tariff Item No. | Column | Delete – | Insert – |
| | | | |
| 02.05.00.00 | 4 | Free | 5% |
| 03.01.00.00 | 3 | 30% | 50% |
| 03.02.00.00 | 3 | 30% | 50% |
| 03.03.00.00 | 3 | 50% | 55% |
| 04.03.00.01 | 3 | 50% | 70% |
| 04.06.00.00 | 3 | 45% | 50% |
| 04.07.00.00 | 3 | 5% | 30% |
| 04.07.00.00 | 4 | Free | 5% |
| 05.01.00.00 | 4 | Free | 5% |
| 05.02.00.00 | 4 | Free | 5% |
| 05.03.00.00 | 4 | Free | 5% |
| 05.04.00.00 | 4 | Free | 5% |
| 05.05/06.00 | 3 | 5% | 50% |
| 05.05/06.00 | 4 | Free | 5% |
| 05.07.00.00 | 4 | Free | 5% |
| 05.08/12.00 | 4 | Free | 5% |
| 05.13.00.00 | 4 | Free | 5% |
| 05.14.00.00 | 4 | Free | 5% |
| 05.15.00.00 | 4 | Free | 5% |
| 06.01/02.00 | 4 | Free | 5% |
| 06.03/04.00 | 4 | Free | 5% |
| 07.06.00.00 | 4 | Free | 5% |
| 08.02.00.00 | 3 | 25% | 50% |
| 09.01.00.00 | 3 | 40% | 50% |
| 09.02/03.01 | 3 | 40% | 50% |
| 11.03/06.00 | 3 | 5% | 25% |
| 12.01.00.02 | 3 | Free | 5% |
| 12.04/05.00 | 4 | Free | 5% |
| 12.08.00.00 | 4 | Free | 5% |
| 12.09/10.00 | 4 | Free | 5% |
| 14.01.00.00 | 4 | Free | 5% |
| 14.02.00.00 | 4 | Free | 5% |
| 14.03.00.00 | 4 | Free | 5% |
| 14.04/05.00 | 4 | Free | 5% |
| 15.07.00.01 | 4 | Free | 5% |
| 15.07.00.02 | 3 | 35% | 50% |
| 15.07.00.09 | 3 | 35% | 50% |
| 15.08.00.00 | 4 | Free | 5% |
| 15.09/10.00 | 4 | Free | 5% |
| 15.11.00.00 | 4 | Free | 5% |
| 15.13.00.00 | 3 | 50% | 70% |
| 15.14/16.00 | 4 | Free | 5% |
| 15.17.00.00 | 4 | Free | 5% |
| 16.01.00.00 | 3 | 55% | 75% |
| 16.02.00.02 | 3 | 5% | 10% |
| 16.02.00.09 | 3 | 50% | 55% |
| 16.03.00.00 | 3 | 50% | 55% |
| 16.04.00.01 | 3 | 50% | 55% |
| 17.04/05.00 | 3 | 75% | 80% |
| 18.06.00.01 | 3 | 75% | 80% |
| 18.06.00.02 | 3 | 40% | 50% |
| 19.01/02.01 | 3 | 40% | 50% |
| 19.03.00.00 | 3 | 35% | 75% |
| 19.05.00.00 | 3 | 75% | 80% |
| 19.06/07.09 | 4 | Free | 5% |
| 20.01.00.00 | 3 | 35% | 50% |
| 20.02.00.09 | 3 | 35% | 50% |
| 20.03.00.00 | 3 | 35% | 50% |
| 20.04.00.00 | 3 | 35% | 50% |
| 20.05.00.00 | 3 | 50% | 75% |
| 20.06.00.09 | 3 | 35% | 50% |
| 20.07.00.00 | 3 | 40% | 50% |
| 21.01/02.00 | 3 | 40% | 50% |
| 21.04.00.00 | 3 | 35% | 50% |
| 21.07.00.01 | 4 | Free | 5% |
| 21.07.00.02 | 3 | 40% | 50% |
| 21.07.00.09 | 3 | 35% | 50% |
| 22.01/02.01 | 3 | 80% | 90% |
| 22.01/02.01 | 4 | 5% | 71/2% |
| 22.01/02.09 | 3 | 40% | 50% |
| 22.01/02.09 | 4 | 5% | 71/2% |
| 22.03.00.01 | 3 | 80% | 90% |
| 22.03.00.09 | 3 | $1.50 | $1.75 |
| 22.04.00.00 | 4 | 5% | 71/2% |
| 22.08.00.01 | 3 | $35.01 | $42.89 |
| 22.08.00.09 | 3 | $20.00 | $24.50 |
| 22.09.00.01 | 3 | 80% | 90% |
| 22.09.00.02 | 3 | $20.00 | $24.50 |
| 22.09.00.09 | 3 | $35.01 | $42.89 |
| 22.10.00.00 | 4 | 5% | 71/2% |
| 24.01.00.00 | 3 | $24.75 | $27.85 |
| 24.02.00.01 | 3 | $39.37 | $46.37 |
| 24.02.00.09 | 3 | $36.80 | $43.80 |
| 25.23.00.00 | 3 | 40% | 50% |
| 27.07.00.01 | 3 | 22c | 26c |
| 27.10.00.01 | 3 | 22c | 26c |
| 27.10.00.01 | 4 | Free | 71/2% |
| 27.10.00.03 | 4 | Free | 71/2% |
| 27.10.00.04 | 3 | 0.75c | 1c |
| 27.10.00.04 | 4 | Free | 7½% |
| 27.10.00.05 | 3 | 0.55c | 1c |
| 27.10.00.05 | 4 | Free | 7½% |
| 27.13.00.00 | 3 | 71/2% | 5% |
| 27.13.00.00 | 4 | Free | 5% |
| 27.14.00.00 | 4 | Free | 71/2% |
| 27.15.00.00 | 4 | Free | 71/2% |
| 27.16.00.09 | 4 | Free | 71/2% |
| 28.01/05.00 | 3 | 5% | 71/2% |
| 28.06/13.00 | 3 | 5% | 71/2% |
| 28.14/15.00 | 3 | 5% | 71/2% |
| 28.16/28.00 | 3 | 5% | 71/2% |
| 28.49.00.00 | 3 | 5% | 71/2% |
| 28.50/52.00 | 3 | 5% | 71/2% |
| 28.53/58.00 | 3 | 5% | 71/2% |
| 29.01/03.01 | 3 | 22c | 26c |
| 29.01/03.09 | 3 | 5% | 71/2% |
| 29.04/05.01 | 3 | 22c | 26c |
| 29.04/05.09 | 3 | 5% | 71/2% |
| 29.06/07.00 | 3 | 5% | 71/2% |
| 29.08/10.00 | 3 | 5% | 71/2% |
| 29.11/12.00 | 3 | 5% | 71/2% |
| 29.13.00.00 | 3 | 5% | 71/2% |
| 29.14/16.00 | 3 | 5% | 71/2% |
| 29.17/21.00 | 3 | 5% | 71/2% |
| 29.22/30.00 | 3 | 5% | 71/2% |
| 29.31/37.01 | 3 | 35% | 50% |
| 29.31/37.09 | 3 | 5% | 71/2% |
| 29.38/40.00 | 3 | 5% | 71/2% |
| 29.41.00.00 | 3 | 5% | 71/2% |
| 29.42.00.00 | 3 | 5% | 71/2% |
| 29.43.00.00 | 3 | 5% | 71/2% |
| 29.44.00.00 | 3 | 5% | 71/2% |
| 29.45.00.00 | 3 | 5% | 71/2% |
| 32.09.00.00 | 3 | 60% | 75% |
| 32.13.00.00 | 4 | 5% | 71/2% |
| 33.04/05.00 | 3 | 25% | 50% |
| 34.01/02.00 | 3 | 65% | 75% |
| 34.04.00.00 | 4 | Free | 71/2% |
| 34.06.00.00 | 3 | 40% | 50% |
| 34.07.00.00 | 3 | 5% | 71/2% |
| 36.01/04.00 | 4 | Free | 71/2% |
| 36.06.00.01 | 3 | $6.30 | $12.60 |
| 36.06.00.02 | 3 | $8.40 | $16.80 |
| 36.06.00.09 | 3 | $1.00 | $2.00 |
| 37.01/05.02 | 3 | 5% | 10% |
| 37.01/05.02 | 4 | 5% | 71/2% |
| 37.01/05.09 | 3 | 25% | 45% |
| 37.08.00.00 | 4 | Free | 71/2% |
| 38.11.00.01 | 3 | 25% | 50% |
| 38.11.00.01 | 4 | 5% | 71/2% |
| 38.11.00.02 | 3 | 65% | 75% |
| 38.11.00.09 | 3 | 5% | 10% |
| 38.11.00.09 | 4 | Free | 71/2% |
| 38.12.00.00 | 4 | Free | 71/2% |
| 38.13.00.00 | 4 | Free | 71/2% |
| 38.15.00.00 | 4 | Free | 71/2% |
| 38.16.00.00 | 4 | Free | 71/2% |
| 38.18.00.00 | 3 | 25% | 50% |
| 38.19.00.02 | 3 | Free | 71/2% |
| 39.07.00.01 | 3 | 55% | 70% |
| 40.13.00.00 | 3 | 25% | 35% |
| 42.01.00.00 | 4 | Free | 71/2% |
| 42.02.00.09 | 3 | 55% | 70% |
| 42.03.00.00 | 3 | 25% | 35% |
| 42.05.00.00 | 3 | 25% | 35% |
| 44.03/04.00 | 3 | 71/2% | 10% |
| 44.03/04.00 | 4 | 5% | 71/2% |
| 44.05.00.01 | 3 | 71/2% | 10% |
| 44.05.00.01 | 4 | 21/2% | 71/2% |
| 44.13.00.09 | 3 | 71/2% | 10% |
| 44.13.00.09 | 4 | 71/2% | 7½% |
| 44.13.00.09 | 4 | 21/2% | 71/2% |
| 44.20.00.00 | 3 | 25% | 30% |
| 44.21.00.00 | 3 | 71/2% | 25% |
| 44.21.00.00 | 4 | 5% | 71/2% |
| 44.22.00.00 | 3 | 71/2% | 25% |
| 44.22.00.00 | 4 | Free | 71/2% |
| 44.23.00.00 | 3 | 25% | 30% |
| 44.25.00.00 | 3 | 25% | 30% |
| 44.27.00.01 | 3 | 25% | 35% |
| 45.01.00.00 | 4 | Free | 71/2% |
| 45.03/04.00 | 3 | 25% | 35% |
| 47.02.00.00 | 3 | 45% | 55% |
| 48.06/07.01 | 3 | 25% | 35% |
| 48.10.00.00 | 3 | 45% | 55% |
| 48.11.00.00 | 3 | 35% | 55% |
| 48.12.00.00 | 3 | 25% | 35% |
| 48.14.00.00 | 3 | 45% | 55% |
| 48.15.00.00 | 3 | 45% | 55% |
| 48.16/17.00 | 3 | 45% | 55% |
| 48.18.00.00 | 3 | 45% | 55% |
| 48.19.00.00 | 3 | 45% | 55% |
| 48.21.00.01 | 3 | 5% | 71/2% |
| 48.21.00.02 | 3 | $1.20 | $3.00 |
| 48.21.00.02 | 3 | 50% | 75% |
| 48.21.00.09 | 3 | 45% | 55% |
| 49.08.00.00 | 3 | 35% | 55% |
| 49.09.00.00 | 3 | 45% | 55% |
| 49.10.00.00 | 3 | 50% | 55% |
| 49.11.00.02 | 3 | 45% | 55% |
| 49.11.00.04 | 3 | Free | 71/2% |
| 58.01/03.00 | 3 | 60% | 70% |
| 59.02.00.02 | 4 | 5% | 71/2% |
| 59.03.00.02 | 4 | 5% | 71/2% |
| 59.04.00.00 | 3 | 35% | 50% |
| 59.05.00.01 | 3 | 5% | 71/2% |
| 59.10.00.00 | 3 | 25% | 35% |
| 60.02.00.00 | 3 | 60% | 70% |
| 60.02.00.00 | 4 | 5% | 71/2% |
| 60.03.00.00 | 3 | 60% | 70% |
| 60.03.00.00 | 4 | 5% | 71/2% |
| 60.04.00.09 | 3 | 60% | 70% |
| 60.04.00.09 | 4 | 5% | 71/2% |
| 60.06.00.09 | 3 | 60% | 70% |
| 60.06.00.09 | 4 | 5% | 71/2% |
| 61.01.00.00 | 3 | 60% | 70% |
| 61.01.00.00 | 4 | 5% | 71/2% |
| 61.02.00.00 | 3 | 60% | 70% |
| 61.02.00.00 | 4 | 5% | 71/2% |
| 61.03.00.09 | 3 | 60% | 70% |
| 61.03.00.09 | 4 | 5% | 71/2% |
| 61.04.00.00 | 3 | 60% | 70% |
| 61.04.00.00 | 4 | 5% | 71/2% |
| 61.05.00.00 | 3 | 60% | 70% |
| 61.05.00.00 | 4 | 5% | 71/2% |
| 61.07./08.00 | 3 | 60% | 10% |
| 61.07./08.00 | 4 | 5% | Free |
| 61.09.00.00 | 3 | 60% | 70% |
| 61.09.00.00 | 4 | 5% | 71/2% |
| 61.10.00.00 | 3 | 60% | 70% |
| 61.10.00.00 | 4 | 5% | 71/2% |
| 61.11.00.09 | 4 | 5% | 71/2% |
| 62.01.00.00 | 4 | 5% | 71/2% |
| 62.02.00.00 | 3 | 60% | 70% |
| 62.02.00.00 | 4 | 5% | 71/2% |
| 62.03.00.00 | 3 | 71/2% | 50% |
| 62.03.00.00 | 4 | Free | 71/2% |
| 62.04.00.00 | 3 | 25% | 45% |
| 62.04.00.00 | 4 | 5% | 71/2% |
| 62.05.00.09 | 3 | 60% | 70% |
| 62.05.00.09 | 4 | 5% | 71/2% |
| 63.01.00.00 | 3 | 60% | 70% |
| 63.01.00.00 | 4 | 5% | 71/2% |
| 63.02.00.00 | 4 | 5% | 71/2% |
| 64.01.00.00 | 3 | 321/2% | 40% |
| 64.02.00.00 | 3 | 321/2% | 40% |
| 64.03.00.00 | 3 | 321/2% | 40% |
| 64.04.00.00 | 3 | 321/2% | 40% |
| 65.01/02.00 | 3 | 55% | 70% |
| 65.01/02.00 | 4 | 5% | 71/2% |
| 65.03/07.00 | 3 | 55% | 70% |
| 65.03/07.00 | 4 | 5% | 71/2% |
| 66.01.00.00 | 3 | 50% | 70% |
| 67.02.00.00 | 3 | 50% | 60% |
| 68.01/03.00 | 4 | 5% | 71/2% |
| 68.06.00.00 | 3 | 71/2% | 10% |
| 68.06.00.00 | 4 | Free | 71/2% |
| 68.08/09.01 | 3 | 25% | 35% |
| 68.10.00.01 | 3 | 25% | 35% |
| 68.11.00.00 | 3 | 25% | 50% |
| 68.12.00.01 | 3 | 25% | 35% |
| 68.16.00.01 | 3 | 25% | 35% |
| 69.09.00.00 | 4 | 5% | 71/2% |
| 69.11/13.01 | 3 | 5% | 10% |
| 69.11/13.01 | 4 | 5% | Free |
| 69.11/13.09 | 3 | 25% | 50% |
| 70.10.00.00 | 4 | 5% | 71/2% |
| 70.18.00.00 | 4 | Free | 71/2% |
| 71.12.00.00 | 3 | 10% | 20% |
| 71.12.00.00 | 4 | Free | 71/2% |
| 73.10.00.00 | 3 | 71/2% | 10% |
| 73.10.00.00 | 4 | Free | 71/2% |
| 73.13.00.01 | 3 | 10% | 50% |
| 73.21.00.01 | 3 | 40% | 50% |
| 73.23.00.00 | 4 | 5% | 71/2% |
| 73.24.00.00 | 4 | 5% | 71/2% |
| 73.26.00.09 | 4 | Free | 71/2% |
| 73.29.00.00 | 4 | 5% | 71/2% |
| 73.30.00.00 | 4 | 5% | 71/2% |
| 73.31.00.00 | 3 | 35% | 50% |
| 73.32.00.00 | 3 | 25% | 50% |
| 73.35.00.00 | 4 | 5% | 71/2% |
| 73.40.00.02 | 3 | 5% | 71/2% |
| 73.40.00.03 | 4 | 5% | 71/2% |
| 73.40.00.09 | 3 | 25% | 50% |
| 74.01/02.00 | 4 | 5% | 71/2% |
| 74.18.00.00 | 3 | 25% | 50% |
| 74.19.00.09 | 3 | 25% | 50% |
| 75.01.00.00 | 4 | 5% | 71/2% |
| 75.06.00.00 | 3 | 25% | 50% |
| 76.01.00.00 | 4 | 5% | 71/2% |
| 76.08.00.01 | 3 | 40% | 50% |
| 76.10.00.00 | 4 | 5% | 71/2% |
| 76.11.00.00 | 4 | 5% | 71/2% |
| 77.01.00.00 | 4 | 5% | 71/2% |
| 77.02/03.09 | 3 | 25% | 50% |
| 77.04.00.00 | 4 | 5% | 71/2% |
| 78.01.00.00 | 4 | 5% | 71/2% |
| 78.06.00.00 | 3 | 25% | 50% |
| 79.01.00.00 | 4 | 5% | 71/2% |
| 79.05/06.09 | 3 | 25% | 50% |
| 80.01.00.00 | 4 | 5% | 71/2% |
| 80.06.00.01 | 3 | 5% | 10% |
| 80.06.00.01 | 4 | 5% | Free |
| 80.06.00.09 | 3 | 25% | 50% |
| 81.01/03.00 | 4 | 5% | 71/2% |
| 81.04.00.00 | 4 | 5% | 71/2% |
| 82.01.00.00 | 4 | 5% | 71/2% |
| 82.03.00.00 | 3 | 71/2% | 10% |
| 82.03.00.00 | 4 | Free | 71/2% |
| 82.04.00.09 | 3 | 71/2% | 10% |
| 82.04.00.09 | 4 | Free | 71/2% |
| 82.08.00.00 | 3 | 25% | 30% |
| 83.03.00.00 | 3 | 60% | 70% |
| 83.04/05.00 | 3 | 60% | 70% |
| 83.07.00.09 | 3 | 25% | 35% |
| 83.13.00.00 | 3 | 25% | 55% |
| 84.01.00.00 | 4 | 5% | 71/2% |
| 84.02.00.00 | 4 | 5% | 71/2% |
| 84.03.00.00 | 4 | 5% | 71/2% |
| 84.04/05.00 | 4 | 5% | 71/2% |
| 84.06.00.09 | 4 | 5% | 71/2% |
| 84.07.00.00 | 4 | 5% | 71/2% |
| 84.08.00.09 | 4 | 5% | 71/2% |
| 84.09.00.00 | 4 | 5% | 71/2% |
| 84.10/11.02 | 3 | 60% | 70% |
| 84.10/11.09 | 4 | 5% | 71/2% |
| 84.13.00.00 | 4 | 5% | 71/2% |
| 84.14.00.00 | 4 | 5% | 71/2% |
| 84.15.00.01 | 3 | 5% | 71/2% |
| 84.15.00.02 | 3 | 35% | 40% |
| 84.15.00.09 | 3 | 20% | 30% |
| 84.15.00.09 | 4 | 5% | 71/2% |
| 84.16.00.00 | 4 | 5% | 71/2% |
| 84.17.00.01 | 3 | 35% | 70% |
| 84.17.00.09 | 4 | 5% | 71/2% |
| 84.18.00.09 | 4 | 5% | 71/2% |
| 84.19.00.01 | 3 | 60% | 70% |
| 84.19.00.01 | 4 | 5% | 71/2% |
| 84.19.00.09 | 4 | 5% | 71/2% |
| 84.20.00.01 | 3 | 25% | 40% |
| 84.20.00.09 | 4 | 5% | 71/2% |
| 84.21.00.00 | 4 | 5% | 71/2% |
| 84.22.00.00 | 4 | 5% | 71/2% |
| 84.23.00.00 | 4 | 5% | 71/2% |
| 84.25.00.01 | 4 | 5% | 71/2% |
| 84.29.00.00 | 4 | 5% | 71/2% |
| 84.30.00.00 | 4 | 5% | 71/2% |
| 84.31/35.00 | 4 | 5% | 71/2% |
| 84.36/39.00 | 4 | 5% | 71/2% |
| 84.40.00.01 | 3 | 60% | 70% |
| 84.40.00.01 | 4 | 5% | 71/2% |
| 84.40.00.09 | 3 | 20% | 30% |
| 84.40.00.09 | 4 | 5% | 71/2% |
| 84.41.00.00 | 3 | 5% | 71/2% |
| 84.42.00.00 | 4 | 5% | 71/2% |
| 84.43/44.00 | 4 | 5% | 71/2% |
| 84.45.00.00 | 4 | 5% | 71/2% |
| 84.46/48.00 | 4 | 5% | 71/2% |
| 84.49.00.00 | 4 | 5% | 71/2% |
| 84.50.00.00 | 4 | 5% | 71/2% |
| 84.51.00.00 | 3 | 30% | 35% |
| 84.56/57.00 | 4 | 5% | 71/2% |
| 84.58.00.00 | 3 | 30% | 70% |
| 84.59.00.03 | 3 | 60% | 70% |
| 84.59.00.09 | 4 | 5% | 71/2% |
| 84.60.00.00 | 4 | 5% | 71/2% |
| 84.61.00.09 | 4 | 5% | 71/2% |
| 84.62.00.00 | 4 | 5% | 71/2% |
| 84.63.00.00 | 4 | 5% | 71/2% |
| 84.64.00.00 | 4 | 5% | 71/2% |
| 84.65.00.00 | 4 | 5% | 71/2% |
| 85.01.00.01 | 3 | 5% | 71/2% |
| 85.01.00.09 | 4 | 5% | 71/2% |
| 85.02.00.00 | 4 | 5% | 71/2% |
| 85.03.00.00 | 3 | 25% | 35% |
| 85.04.00.00 | 3 | 25% | 50% |
| 85.05.00.00 | 4 | 5% | 71/2% |
| 85.06.00.00 | 3 | 60% | 70% |
| 85.07.00.09 | 3 | 25% | 40% |
| 85.08.00.00 | 4 | 5% | 71/2% |
| 85.09.00.00 | 3 | 25% | 40% |
| 85.10.00.00 | 3 | 25% | 40% |
| 85.11.00.00 | 4 | 5% | 71/2% |
| 85.12.00.02 | 3 | 60% | 70% |
| 85.15.00.01 | 4 | 5% | 71/2% |
| 85.15.00.09 | 3 | 25% | 40% |
| 85.16.00.00 | 4 | 5% | 71/2% |
| 85.17.00.00 | 3 | 25% | 40% |
| 85.18.00.00 | 4 | 5% | 71/2% |
| 85.19.00.00 | 4 | 5% | 71/2% |
| 85.20.00.09 | 3 | 25% | 40% |
| 85.21.00.09 | 3 | 25% | 40% |
| 85.22.00.00 | 4 | 5% | 71/2% |
| 85.23.00.00 | 4 | 5% | 71/2% |
| 85.24.00.00 | 3 | 25% | 40% |
| 85.25.00.00 | 4 | 5% | 71/2% |
| 85.26.00.00 | 4 | 5% | 71/2% |
| 85.27.00.00 | 4 | 5% | 71/2% |
| 85.28.00.00 | 4 | 5% | 71/2% |
| 87.01.00.01 | 3 | 25% | 30% |
| 87.01.00.09 | 4 | 5% | 71/2% |
| 87.02.00.01 | 3 | 10% | 71/2% |
| 87.02.00.01 | 4 | 5% | 71/2% |
| 87.02.00.03 | 3 | 10% | 15% |
| 87.02.00.03 | 4 | 5% | 71/2% |
| 87.02.00.04 | 3 | 100% | 105% |
| 87.02.00.11 | 3 | 115% | 120% |
| 87.02.00.12 | 3 | 130% | 135% |
| 87.02.00.13 | 3 | 145% | 150% |
| 87.02.00.19 | 3 | 225% | 230% |
| 87.02.00.21 | 3 | 100% | 105% |
| 87.02.00.22 | 3 | 115% | 120% |
| 87.02.00.23 | 3 | 130% | 135% |
| 87.02.00.24 | 3 | 210% | 215% |
| 87.02.00.29 | 3 | 85% | 90% |
| 87.02.00.31 | 3 | 70% | 75% |
| 87.02.00.32 | 3 | 80% | 85% |
| 87.02.00.39 | 3 | 60% | 65% |
| 87.02.00.49 | 3 | 60% | 65% |
| 87.03.00.01 | 3 | 10% | 15% |
| 87.03.00.01 | 4 | 5% | 71/2% |
| 87.03.00.09 | 3 | 25% | 30% |
| 87.04.00.00 | 3 | 10% | 71/2% |
| 87.04.00.00 | 4 | 5% | 71/2% |
| 87.05.00.00 | 3 | 25% | 35% |
| 87.06.00.01 | 3 | 40% | 50% or $7.00 per unit whichever is the greater |
| 87.06.00.01 | 4 | 5% | 71/2% |
| 87.06.00.09 | 4 | 5% | 71/2% |
| 87.07.00.00 | 3 | 10% | 15% |
| 87.07.00.00 | 4 | 5% | 71/2% |
| 87.09.00.01 | 3 | 71/2% | 80% |
| 87.09.00.02 | 3 | 30% | 35% |
| 87.09.00.09 | 4 | 5% | 7½% |
| 87.10.00.00 | 3 | 7½% | 10% |
| 87.10.00.00 | 4 | Free | 7½% |
| 87.12.00.01 | 4 | 5% | 7½% |
| 89.03.00.00 | 3 | 10% | 7½% |
| 89.03.00.00 | 4 | 5% | 7½% |
| 89.04.00.00 | 3 | 10% | 7½% |
| 89.04.00.00 | 4 | 5% | 7½% |
| 89.05.00.00 | 4 | 5% | 7½% |
| 90.01/02.09 | 3 | 25% | 30% |
| 90.03/04.00 | 3 | 25% | 30% |
| 90.07.00.01 | 3 | 30% | 35% |
| 90.07.00.02 | 4 | 5% | 71/2% |
| 90.08.00.09 | 3 | 25% | 30% |
| 90.09.00.01 | 3 | 25% | 35% |
| 90.10.00.03 | 4 | 5% | 71/2% |
| 90.10.00.09 | 3 | 25% | 30% |
| 90.11.00.00 | 4 | 5% | 71/2% |
| 90.12.00.00 | 4 | 5% | 71/2% |
| 90.13.00.09 | 3 | 25% | 30% |
| 90.14.00.00 | 4 | 5% | 71/2% |
| 90.15.00.00 | 4 | 5% | 71/2% |
| 90.16.00.00 | 4 | 5% | 71/2% |
| 90.17.00.00 | 3 | 5% | 71/2% |
| 90.18.00.00 | 3 | 5% | 71/2% |
| 90.19.00.00 | 3 | 5% | 71/2% |
| 90.20.00.00 | 3 | 5% | 71/2% |
| 90.21.00.00 | 3 | 5% | 71/2% |
| 90.22.00.00 | 4 | 5% | 71/2% |
| 90.23.00.00 | 4 | 5% | 71/2% |
| 90.24.00.00 | 4 | 5% | 71/2% |
| 90.26.00.00 | 4 | 5% | 71/2% |
| 90.27.00.00 | 4 | 5% | 71/2% |
| 90.28.00.09 | 4 | 5% | 71/2% |
| 90.29.00.00 | 4 | 5% | 71/2% |
| 91.06.00.00 | 4 | 5% | 71/2% |
| 92.01/07.00 | 3 | 10% | 15% |
| 92.11.00.01 | 3 | 50% | 70% |
| 92.12.00.01 | 3 | 10% | 20% |
| 92.12.00.01 | 4 | 5% | 71/2% |
| 92.13.00.00 | 3 | 25% | 40% |
| 94.01.00.00 | 3 | 60% | 70% |
| 94.04.00.00 | 3 | 60% | 70% |
| 96.01/04.01 | 3 | 40% | 45% |
| 97.01/03.00 | 3 | 25% | 35% |
| 97.04.00.02 | 3 | 50% | 70% |
| 97.04.00.09 | 3 | 25% | 35% |
| 97.05.00.00 | 3 | 50% | 70% |
| 97.08.00.00 | 3 | 25% | 35% |
| 98.03/05.01 | 3 | 5% | 71/2% |
| 98.06/09.01 | 3 | 5% | 71/2% |
| 98.06/09.09 | 3 | 25% | 35% |
| 98.10.00.01 | 3 | $1.00 | $2.00 |
| 98.10.00.01 | 4 | 5% | 71/2% |
| 99.01/03.00 | 4 | Free | 71/2% |
| 99.06.00.01 | 3 | 60% | 70% |
| 99.06.00.09 | 4 | Free | 71/2% |
AMENDMENTS OF ITEMS IN PART 2 OF SCHEDULE
| Provision amended | Amendment | |||
| Code No. | Column | Delete - | Insert - | |
| 106 | | 3 | 5% | 71/2% |
| 111 | | 3 | 5% | 71/2% |
| 117 | | 3 | 5% | 71/2% |
| 119 | | 4 | 5% | 71/2% |
| 122 | (a) | 4 | 5% | 71/2% |
| 122 | (b) | 3 | 20% | 30% |
| 122 | (b) | 4 | 5% | 71/2% |
| 122 | (d) | 3 | 20% | 30% |
| 122 | (d) | 4 | 5% | 71/2% |
| 122 | (e) | 3 | 0.5c | 1.5c |
| 122 | (e) | 4 | Free | 71/2% |
| 122 | (g) | 3 | 5% | 10% |
| 122 | (g) | 4 | 5% | 71/2% |
| 124 | | 3 | Free | 71/2% |
| 126 | | 4 | 5% | 71/2% |
AMENDMENTS OF ITEMS IN PART 3 OF SCHEDULE
| Provision Amended | Amendment | ||
| Code No. | Column | Delete - | Insert - |
| | | | |
| 236 | 3 | 60% | 65% |
Passed by the House of Representatives this third day of December, in the year of our Lord one thousand, nine hundred and eighty-five.
Passed by the Senate this sixteenth day of December, in the year of our Lord one thousand, nine hundred and eighty-five.
-------------------
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