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Fiji Sessional Legislation |
FIJI
CUSTOMS TARIFF (AMENDMENT) ACT
NO. 22 OF 1995
I assent.
[L.S.]
K.K.T. MARA
President
[19 December 1995]
AN ACT
TO AMEND THE CUSTOMS TARIFF ACT, 1986
ENACTED by the Parliament of Fiji -
Short title
1. This Act may be cited as the Customs Tariff (Amendment) Act, 1995.
Interpretation
2. In this Act, the Customs Tariff Act, 1986, is referred to as the "Principal Act".
Section "6" amended
3. Section "6" in Part II of the "Principal Act" is repealed and substituted with the following-
"Rates of exchange for purposes of ad valorem duty
6. For the purposes of levying ad valorem duty in respect of imported goods, the rate of exchange with regard to the value of those goods expressed in the currency of the country from which they were imported shall be the selling rate for sight drafts in Fiji as last notified before the time when the goods are entered or at the discretion of the Comptroller as may be expedient for computer processing, a mean rate calculated over a period of 5 working days or such further period as may be convenient as basis for an application of a single rate for the calculation of Value For Duty over a period of time. However, in the event of devaluation or revaluation of Fiji dollar by Reserve Bank of Fiji, the rate shall revert to the current selling rates for sight drafts in Fiji as last notified before the time when the goods are entered and continue for such further period as determined by the Comptroller."
"Part III" amended
4. "Part III" of the "Principal Act" is amended by inserting immediately after Section 10 the following new Section:
"10.A-(1) The Minister may after receiving recommendation to do so from the Comptroller, and, subject to such conditions as the Minister may consider necessary, remit or refund the whole or part of any duty paid or payable by a person in respect of goods exported from Fiji, if the Minister is satisfied that-
(a) The goods were or are wholly produced or manufactured in Fiji;
(b) That the exporter is a registered entity in Fiji and possess authority to deal in such goods for the purpose of exports;
(c) The exporter has a general bond or other security with the Comptroller as required under section 35 of the Customs Act;
(d) That the goods exempted from Export tax are not diverted to any other destination or used contrary to any conditions imposed.
(2) A person who fails to comply with a condition imposed under subsection (1), is guilty of an offence and liable to a fine not exceeding $1,000."
Section "17A"amended
5. Section 17A in Part IV of the "Principal Act" is repealed and substituted with the following-
"17A. Products manufactured in a Tax Free Zone and approved for consumption within Fiji shall become liable for duty at the rate and upon the value subsisting at the time of disposal on the imported articles or raw materials which have been incorporated into such goods and the value for duty shall be calculated in accordance with Part 1(a) and 1(b) of Schedule 1."
"Schedule 2" amended
6.-(1) Part 1 of Schedule 2 to the Principal Act is amended as set out in the Schedule 1 to this Act.
(2) Part 1 of Schedule 2 to the Principal Act is amended as set out in Schedule 2 to this Act.
(3) Part 3 of Schedule 2 to the Principal Act is amended as shown in Schedule 3 to this Act.
(4) Introduction of Part 4 to Schedule 2 to the Principal Act as shown in Schedule 4 to this Act.
________
SCHEDULE 1
(Section 6[1])
| PROVISION AMENDED | AMENDMENT | ||
| Tariff Item No. | Column | Delete | Insert |
| 0201.10.00 | 3 | 10% | 17.5% |
| 0201.20.00 | 3 | 10% | 17.5% |
| 0201.30.00 | 3 | 10% | 17.5% |
| 0202.10.00 | 3 | 10% | 17.5% |
| 0202.20.00 | 3 | 10% | 17.5% |
| 0202.30.00 | 3 | 10% | 17.5% |
| 0202.10.00 | 3 | 10% | 17.5% |
| 0206.21.00 | 3 | 10% | 17.5% |
| 0206.22.00 | 3 | 10% | 17.5% |
| 0206.29.00 | 3 | 10% | 17.5% |
| 0801.10.10 | 3 | 20% | 10% |
| 0801.10.20 | 3 | 20% | 10% |
| 0801.10.90 | 3 | 20% | 10% |
| 0803.00.00 | 3 | 20% | 10% |
| 0804.30.00 | 3 | 20% | 10% |
| 0804.40.00 | 3 | 20% | 10% |
| 0804.50.00 | 3 | 20% | 10% |
| 0805.10.00 | 3 | 22.5% | 10% |
| 0805.20.00 | 3 | 22.5% | 10% |
| 0805.30.00 | 3 | 22.5% | 10% |
| 0805.40.00 | 3 | 22.5% | 10% |
| 0805.90.00 | 3 | 22.5% | 10% |
| 0807.10.00 | 3 | 20% | 10% |
| 0807.20.00 | 3 | 20% | 10% |
| 0811.90.20 | 3 | 20% | 10% |
| 1101.00.10 | 3 | 20% | 22.5% |
| 1101.00.90 | 3 | 20% | 22.5% |
| 1602.50.10 | 3 | 10% | 17.5% |
| 1602.90.10 | 3 | 10% | 17.5% |
| 1604.11.10 | 3 | 20% | 30% |
| 1604.12.10 | 3 | 20% | 30% |
| 1604.13.10 | 3 | 20% | 30% |
| 1604.14.10 | 3 | 20% | 30% |
| 1604.15.10 | 3 | 20% | 30% |
| 1604.16.10 | 3 | 20% | 30% |
| 1604.19.10 | 3 | 20% | 30% |
| 1604.19.30 | 3 | 20% | 30% |
| 2201.10.10 | 3 | 10% | 15% |
| 2203.00.90 | 3 | $1.55 per litre | $1.75 per litre |
| 2204.10.10 | 3 | $2.80 | 60% |
| 2204.20.10 | 3 | $2.50 | 60% |
| 2205.00.10 | 3 | $2.50 | 60% |
| 2207.10.00 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2207.20.10 | 3 | $25.75 per litre | $26.75 per litre |
| 2207.20.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.10.20 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.10.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.20.20 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.20.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.30.20 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.30.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.40.20 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.40.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.50.20 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.50.90 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.90.21 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.90.29 | 3 | $25.75 per litre | $26.75 per litre |
| 2208.90.91 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2208.90.99 | 3 | $45.08 per litre of alcohol | $46.83 per litre of alcohol |
| 2402.20.00 | 3 | $70.21 per kg or 1135 cigarettes whichever is the greater | $90.21 per kg or 1000 cigarettes whichever is the greater |
| 2402.90.90 | 3 | $70.21 per kg or 1135 cigarettes whichever is the greater | $90.21 per kg or 1000 cigarettes whichever is the greater |
| 2707.10.00 | 3 | 39c per litre | 41c per litre |
| 2707.20.00 | 3 | 39c per litre | 41c per litre |
| 2707.30.00 | 3 | 39c per litre | 41c per litre |
| 2707.50.10 | 3 | 39c per litre | 41c per litre |
| 2710.00.11 | 3 | 39c per litre | 41c per litre |
| 2710.00.12 | 3 | 39c per litre | 41c per litre |
| 2710.00.19 | 3 | 39c per litre | 41c per litre |
| 2902.20.00 | 3 | 39c per litre | 41c per litre |
| 2902.30.00 | 3 | 39c per litre | 41c per litre |
| 2902.40.00 | 3 | 39c per litre | 41c per litre |
| 2905.11.00 | 3 | 39c per litre | 41c per litre |
| 3304.10.00 | 3 | 10% | 15% |
| 3304.20.00 | 3 | 10% | 15% |
| 3304.30.00 | 3 | 10% | 15% |
| 3304.90.90 | 3 | 10% | 15% |
| 3305.10.00 | 3 | 10% | 15% |
| 3305.20.00 | 3 | 10% | 15% |
| 3305.30.00 | 3 | 10% | 15% |
| 3305.90.00 | 3 | 10% | 15% |
| 3307.10.10 | 3 | 10% | 15% |
| 3307.10.90 | 3 | 10% | 15% |
| 3307.20.00 | 3 | 10% | 15% |
| 3307.30.00 | 3 | 10% | 15% |
| 3307.49.19 | 3 | 10% | 15% |
| 3307.90.10 | 3 | 10% | 15% |
| 5001.00.00 | 3 | 10% | 5% |
| 5002.00.00 | 3 | 10% | 5% |
| 5003.10.00 | 3 | 10% | 5% |
| 5003.90.00 | 3 | 10% | 5% |
| 5004.00.00 | 3 | 10% | 5% |
| 5005.00.00 | 3 | 10% | 5% |
| 5006.00.00 | 3 | 10% | 5% |
| 5007.00.00 | 3 | 10% | 5% |
| 5101.10.00 | 3 | 10% | 5% |
| 5101.20.00 | 3 | 10% | 5% |
| 5101.30.00 | 3 | 10% | 5% |
| 5102.00.00 | 3 | 10% | 5% |
| 5103.00.00 | 3 | 10% | 5% |
| 5104.00.00 | 3 | 10% | 5% |
| 5105.00.00 | 3 | 10% | 5% |
| 5106.00.00 | 3 | 10% | 5% |
| 5107.00.00 | 3 | 10% | 5% |
| 5108.10.00 | 3 | 10% | 5% |
| 5108.20.00 | 3 | 10% | 5% |
| 5109.00.00 | 3 | 10% | 5% |
| 5110.00.00 | 3 | 10% | 5% |
| 5111.00.00 | 3 | 10% | 5% |
| 5112.00.00 | 3 | 10% | 5% |
| 5113.00.00 | 3 | 10% | 5% |
| 5201.00.00 | 3 | 10% | 5% |
| 5202.10.00 | 3 | 10% | 5% |
| 5202.90.00 | 3 | 10% | 5% |
| 5203.00.00 | 3 | 10% | 5% |
| 5204.10.00 | 3 | 10% | 5% |
| 5204.20.00 | 3 | 10% | 5% |
| 5205.10.00 | 3 | 10% | 5% |
| 5205.20.00 | 3 | 10% | 5% |
| 5205.30.00 | 3 | 10% | 5% |
| 5205.40.00 | 3 | 10% | 5% |
| 5206.10.00 | 3 | 10% | 5% |
| 5206.20.00 | 3 | 10% | 5% |
| 5206.30.00 | 3 | 10% | 5% |
| 5206.40.00 | 3 | 10% | 5% |
| 5207.00.00 | 3 | 10% | 5% |
| 5208.10.00 | 3 | 10% | 5% |
| 5208.20.00 | 3 | 10% | 5% |
| 5208.30.00 | 3 | 10% | 5% |
| 5208.40.00 | 3 | 10% | 5% |
| 5208.50.00 | 3 | 10% | 5% |
| 5209.10.00 | 3 | 10% | 5% |
| 5209.20.00 | 3 | 10% | 5% |
| 5209.30.00 | 3 | 10% | 5% |
| 5209.40.00 | 3 | 10% | 5% |
| 5209.50.00 | 3 | 10% | 5% |
| 5210.10.00 | 3 | 10% | 5% |
| 5210.20.00 | 3 | 10% | 5% |
| 5210.30.00 | 3 | 10% | 5% |
| 5210.40.00 | 3 | 10% | 5% |
| 5210.50.00 | 3 | 10% | 5% |
| 5211.10.00 | 3 | 10% | 5% |
| 5211.20.00 | 3 | 10% | 5% |
| 5211.30.00 | 3 | 10% | 5% |
| 5211.40.00 | 3 | 10% | 5% |
| 5211.50.00 | 3 | 10% | 5% |
| 5212.11.00 | 3 | 10% | 5% |
| 5212.12.00 | 3 | 10% | 5% |
| 5212.13.00 | 3 | 10% | 5% |
| 5212.14.00 | 3 | 10% | 5% |
| 5212.15.00 | 3 | 10% | 5% |
| 5212.21.00 | 3 | 10% | 5% |
| 5212.22.00 | 3 | 10% | 5% |
| 5212.23.00 | 3 | 10% | 5% |
| 5212.24.00 | 3 | 10% | 5% |
| 5212.25.00 | 3 | 10% | 5% |
| 5301.00.00 | 3 | 10% | 5% |
| 5302.00.00 | 3 | 10% | 5% |
| 5303.00.00 | 3 | 10% | 5% |
| 5304.00.00 | 3 | 10% | 5% |
| 5305.10.00 | 3 | 10% | 5% |
| 5305.20.00 | 3 | 10% | 5% |
| 5305.90.00 | 3 | 10% | 5% |
| 5306.10.00 | 3 | 10% | 5% |
| 5306.20.00 | 3 | 10% | 5% |
| 5307.10.00 | 3 | 10% | 5% |
| 5307.20.00 | 3 | 10% | 5% |
| 5308.10.00 | 3 | 10% | 5% |
| 5308.20.00 | 3 | 10% | 5% |
| 5308.30.00 | 3 | 10% | 5% |
| 5308.90.00 | 3 | 10% | 5% |
| 5309.00.00 | 3 | 10% | 5% |
| 5310.00.00 | 3 | 10% | 5% |
| 5311.00.00 | 3 | 10% | 5% |
| 5401.00.00 | 3 | 10% | 5% |
| 5402.00.00 | 3 | 10% | 5% |
| 5403.00.00 | 3 | 10% | 5% |
| 5404.10.00 | 3 | 10% | 5% |
| 5404.90.00 | 3 | 10% | 5% |
| 5405.00.00 | 3 | 10% | 5% |
| 5406.00.00 | 3 | 10% | 5% |
| 5407.10.00 | 3 | 10% | 5% |
| 5407.20.90 | 3 | 10% | 5% |
| 5407.30.90 | 3 | 10% | 5% |
| 5407.40.00 | 3 | 10% | 5% |
| 5407.50.00 | 3 | 10% | 5% |
| 5407.60.00 | 3 | 10% | 5% |
| 5407.70.00 | 3 | 10% | 5% |
| 5407.80.00 | 3 | 10% | 5% |
| 5407.90.90 | 3 | 10% | 5% |
| 5408.10.00 | 3 | 10% | 5% |
| 5408.20.90 | 3 | 10% | 5% |
| 5408.30.90 | 3 | 10% | 5% |
| 5501.00.00 | 3 | 10% | 5% |
| 5502.00.00 | 3 | 10% | 5% |
| 5503.00.00 | 3 | 10% | 5% |
| 5504.00.00 | 3 | 10% | 5% |
| 5505.00.00 | 3 | 10% | 5% |
| 5506.00.00 | 3 | 10% | 5% |
| 5507.00.00 | 3 | 10% | 5% |
| 5508.00.00 | 3 | 10% | 5% |
| 5509.00.00 | 3 | 10% | 5% |
| 5510.00.00 | 3 | 10% | 5% |
| 5511.00.00 | 3 | 10% | 5% |
| 5512.00.00 | 3 | 10% | 5% |
| 5513.10.00 | 3 | 10% | 5% |
| 5513.20.00 | 3 | 10% | 5% |
| 5513.30.00 | 3 | 10% | 5% |
| 5513.40.00 | 3 | 10% | 5% |
| 5514.10.00 | 3 | 10% | 5% |
| 5514.20.00 | 3 | 10% | 5% |
| 5514.30.00 | 3 | 10% | 5% |
| 5514.40.00 | 3 | 10% | 5% |
| 5515.00.00 | 3 | 10% | 5% |
| 5516.11.00 | 3 | 10% | 5% |
| 5516.12.00 | 3 | 10% | 5% |
| 5516.13.00 | 3 | 10% | 5% |
| 5516.14.00 | 3 | 10% | 5% |
| 5516.21.00 | 3 | 10% | 5% |
| 5516.22.00 | 3 | 10% | 5% |
| 5516.23.00 | 3 | 10% | 5% |
| 5516.24.00 | 3 | 10% | 5% |
| 5516.31.00 | 3 | 10% | 5% |
| 5516.32.00 | 3 | 10% | 5% |
| 5516.33.00 | 3 | 10% | 5% |
| 5516.34.00 | 3 | 10% | 5% |
| 5516.41.00 | 3 | 10% | 5% |
| 5516.42.00 | 3 | 10% | 5% |
| 5516.43.00 | 3 | 10% | 5% |
| 5516.44.00 | 3 | 10% | 5% |
| 5516.91.00 | 3 | 10% | 5% |
| 5516.92.00 | 3 | 10% | 5% |
| 5516.93.00 | 3 | 10% | 5% |
| 5516.94.00 | 3 | 10% | 5% |
| 5603.00.00 | 3 | 10% | 5% |
| 5605.00.00 | 3 | 10% | 5% |
| 5606.00.00 | 3 | 10% | 5% |
| 5801.00.00 | 3 | 10% | 5% |
| 5802.00.00 | 3 | 10% | 5% |
| 5803.00.00 | 3 | 10% | 5% |
| 5804.10.00 | 3 | 10% | 5% |
| 5804.20.00 | 3 | 10% | 5% |
| 5804.30.00 | 3 | 10% | 5% |
| 5809.00.00 | 3 | 10% | 5% |
| 5810.10.90 | 3 | 10% | 5% |
| 5810.90.90 | 3 | 10% | 5% |
| 5811.00.00 | 3 | 10% | 5% |
| 5901.00.00 | 3 | 10% | 5% |
| 5902.00.10 | 3 | 10% | 5% |
| 5902.00.90 | 3 | 10% | 5% |
| 5903.00.00 | 3 | 10% | 5% |
| 5905.00.00 | 3 | 10% | 5% |
| 5906.10.00 | 3 | 10% | 5% |
| 5906.91.10 | 3 | 10% | 5% |
| 5906.91.90 | 3 | 10% | 5% |
| 5906.99.90 | 3 | 10% | 5% |
| 5907.00.00 | 3 | 10% | 5% |
| 6001.00.10 | 3 | 10% | 5% |
| 6001.00.90 | 3 | 10% | 5% |
| 8703.21.20 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.21.30 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.21.90 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.22.12 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.22.13 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.22.19 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.22.22 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.22.23 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.22.29 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.23.12 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.23.13 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.23.19 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.23.22 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.23.23 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.23.29 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.23.32 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.23.33 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.23.39 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.23.42 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.23.43 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.23.49 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.24.20 | 3 | 80% or $13,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8703.24.30 | 3 | 80% or $13,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8703.24.90 | 3 | 80% or $13,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8703.31.12 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.31.13 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.31.19 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8703.31.22 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.31.23 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.31.29 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8703.31.32 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.31.33 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.31.39 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8703.32.12 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.32.13 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.32.19 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8703.32.22 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.32.23 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.32.29 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8703.32.32 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.32.33 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.32.39 | 3 | 80% or $11,500 per unit whichever is the greater | 60% or $11,500 per unit whichever is the greater |
| 8703.33.12 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.33.13 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.33.19 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $12,500 per unit whichever is the greater |
| 8703.33.22 | 3 | 80% or $12,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8703.33.23 | 3 | 80% or $13,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8703.33.29 | 3 | 80% or $13,500 per unit whichever is the greater | 60% or $13,500 per unit whichever is the greater |
| 8704.21.31 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8704.21.32 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8704.21.33 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8704.21.34 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8704.21.35 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8704.21.36 | 3 | 60% or $11,500 per unit whichever is the greater | 50% or $11,500 per unit whichever is the greater |
| 8704.21.37 | 3 | 60% or $12,500 per unit whichever is the greater | 50% or $12,500 per unit whichever is the greater |
| 8704.21.39 | 3 | 60% or $13,500 per unit whichever is the greater | 50% or $13,500 per unit whichever is the greater |
| 8704.31.31 | 3 | 60% or $4,500 per unit whichever is the greater | 50% or $4,500 per unit whichever is the greater |
| 8704.31.32 | 3 | 60% or $6,000 per unit whichever is the greater | 50% or $6,000 per unit whichever is the greater |
| 8704.31.33 | 3 | 60% or $7,000 per unit whichever is the greater | 50% or $7,000 per unit whichever is the greater |
| 8704.31.34 | 3 | 60% or $8,500 per unit whichever is the greater | 50% or $8,500 per unit whichever is the greater |
| 8704.31.35 | 3 | 60% or $9,500 per unit whichever is the greater | 50% or $9,500 per unit whichever is the greater |
| 8704.31.36 | 3 | 60% or $11,500 per unit whichever is the greater | 50% or $11,500 per unit whichever is the greater |
| 8704.31.37 | 3 | 60% or $12,500 per unit whichever is the greater | 50% or $12,500 per unit whichever is the greater |
| 8704.31.39 | 3 | 60% or $13,500 per unit whichever is the greater | 50% or $13,500 per unit whichever is the greater |
| 8708.92.00 | 3 | 20% | 22.5% |
_________
SCHEDULE 2
(Section 6[2])
(a) By substituting the expression "$26.75" for the expression "$25.75" in column 2 of Item No. 9908.00 in the Appendix to Chapters 1 to 97.
(b) By deleting Tariff Item Nos. 2206.00.20 and 2206.00.90 and substituting with the following:
--- Other fermented beverages, sparkling:
| 2206.00.21 | ---- Of an alcoholic strength by volume not exceeding 1.15% vol. | 60% | 10% | Free | 112.203 | 1 |
| 2206.00.22 | --- Of an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 6% vol. | $1.75 per litre | 10% | Free | 112.204 | 1 |
| 2206.00.29 | --- Other | $2.80 per litre | 10% | Free | 112.205 | 1 |
| | --- Other fermented beverages, still: | | | | | |
| 2206.00.91 | --- Of an alcoholic strength by volume not exceeding 1.15% | 60% | 10% | Free | 112.213 | 1 |
| 2206.00.92 | --- Of an alcoholic strength by volume not exceeding 1.15% vol. but not exceeding 6% vol. | $1.75 per litre | 10% | Free | 112.214 | 1 |
| 2206.00.99 | --- Other | $2.50 per litre | 10% | Free | 112.215 | 1 |
(c) By deleting heading No. 87.07 and substituting the following:
87.07 Bodies (including cabs), for the motor vehicles of heading Nos. 87.01 to 87.05:
-Bodies for the vehicles of Heading No. 87.03:
--- Used or second-hand:
| 8707.10.11 | --- Of a cylinder capacity not exceeding 1500 cc | 50 % or $6,000 per unit whichever is the greater | 10% | Free | 784.210 | no. |
| 8707.10.12 | --- Of a cylinder capacity exceeding 1500cc but not exceeding 2000cc | 50 % or $8,500 per unit whichever is the greater | 10% | Free | 784.211 | no. |
| 8707.10.13 | --- Of a cylinder capacity exceeding 2000cc | 60 % or $12,500 per unit whichever is the greater | 10% | Free | 784.212 | no. |
| 8707.10.19 | --- Other - Other: --- Bodies of the vehicles of heading No. 87.04: | 60% | 10% | Free | 784.219 | no |
| 8707.90.11 | --- Used or second-hand bodies (excluding cabs) | 50 % or $12,500 per unit whichever is the greater | 10% | Free | 784.260 | no |
| 8707.90.12 | --- Used or second-hand cabs | 50% | 10% | Free | 784.261 | no |
| 8707.90.19 | --- Other | 50% | 10% | Free | 784.262 | no |
| 8707.90.90 | --- Other | 30% | 10% | Free | 784.269 | no |
_______
SCHEDULE 3
(Section 6[3])
Concession Code 228 is amended by substituting the expression "12 months" for the expression "6 months" appearing in line 6 of para (a) of Column 6.
_______
SCHEDULE 4
(Section 6[4])
Addition of Part 4 immediately after Code 234 of Part 3 of Schedule 2 to the Customs Tariff Act.
Part 4
Notes
CONCESSIONS APPLICABLE TO PARTICULAR EXPORTED GOODS
Notes.
1. Unless the context otherwise requires, all references to column numbers in these Notes are to be taken to apply to the columns of this Part.
2. Subject to Note 3 and any other qualifying Note to this Part, goods named or described in Column (2) which fall within Part 1 Chapter, Heading or Item indicated in parenthesis, may be entered at the rates of export duty prescribed in Column (3), instead of any higher rates of export duty applicable under Part 1.
3. Application of the concessional rates of export duty under this Part is governed by the condition:
That the goods are accepted for export by the Comptroller as being of a kind answering to a name or description specified in Column (2).
4. Part 4 duty concessions are claimed by endorsing on the prescribed Customs entry the relevance code number of Column (1) of this Part and the relevant Item number of Column (1) of Part I of this Schedule. Where it is indicated in column (5) that a certificate is required, such certificate shall be endorsed on the prescribed Customs entry or, in approved cases, attached thereto and shall take the following form:
I hereby certify that the within mentioned goods are* exported by/to be supplied to ____________________________________________________
(Name of person or body in respect of which concession is claimed)
and duty concession is claimed under Code No. _______ of Part 4 of the Schedule 2 to the Customs Tariff Act, 1986, subject to the conditions therein specified.
Signature________________________
Name ____________________
Date_____________ Status_____________________
* Delete whichever does not apply
| Code No. | Description and Part 1 Chapter, Heading or Item No. Applicable | Export Duty | Conditions | Certificate to be signed by |
| (1) | (2) | (3) | (4) | (5) |
| 301 | Sugar (Chapter 17) (Heading No. 1701) | As determined by the Minister | (a) That the goods were or are wholly manufactured in Fiji (b) That the goods are for export to any of the Forum Island Countries or any other country a approved by the Minister and will not be
diverted to any other destination or used contrary to any conditions imposed | By the exporter |
----------------------------------
Passed by the House of Representatives this first day of December, in the year of our Lord one thousand, nine hundred and ninety-five.
Passed by the Senate this thirteenth day of December in the year of our Lord one thousand, nine hundred and ninety-five.
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