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Fiji Sessional Legislation |
GOVERNMENT OF FIJI
________
CUSTOMS TARIFF (BUDGET AMENDMENT) (NO. 4) DECREE 2010
(DECREE No. 68 of 2010)
IN exercise of the powers vested in me as the President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009, I hereby make the following Decree -
TO AMEND THE CUSTOMS TARIFF ACT 1986
Short title and commencement
1. This Decree maybe cited as the Customs Tariff (Budget Amendment) (No. 4) Decree 2010 and shall come into force on the 26th of November 2010.
Part I of Schedule 2 amended
2. Part I of Schedule 2 to the Customs Tariff Act 1986 is amended by -
(a) deleting the duty rates appearing in columns 2, 3 or 4 as mentioned against each tariff item and inserting with new duty rates for the tariff items specified below -
| Tariff Items | Column | Delete | Substitute |
| 0702.00.00 | 4 | Free | 10% |
| 0703.90.00 | 3 | 15% | 32% |
| 0703.90.00 | 4 | Free | 10% |
| 0704.10.00 | 4 | Free | 10% |
| 0704.20.00 | 4 | Free | 10% |
| 0704.90.00 | 4 | Free | 10% |
| 0705.11.00 | 4 | Free | 10% |
| 0705.19.00 | 4 | Free | 10% |
| 0705.21.00 | 3 | 15% | 32% |
| 0705.21.00 | 4 | Free | 10% |
| 0705.29.00 | 3 | 15% | 32% |
| 0705.29.00 | 4 | Free | 10% |
| 0706.10.00 | 4 | Free | 10% |
| 0706.90.00 | 4 | Free | 10% |
| 0707.00.00 | 3 | 15% | 32% |
| 0707.00.00 | 4 | Free | 10% |
| 0708.10.00 | 3 | 15% | 32% |
| 0708.20.00 | 3 | 15% | 32% |
| 0708.90.00 | 3 | 15% | 32% |
| 0708.10.00 | 4 | Free | 10% |
| 0708.20.00 | 4 | Free | 10% |
| 0708.90.00 | 4 | Free | 10% |
| 0709.20.00 | 3 | 15% | 32% |
| 0709.30.00 | 3 | 15% | 32% |
| 0709.40.00 | 3 | 15% | 32% |
| 0709.51.00 | 3 | 15% | 32% |
| 0709.59.00 | 3 | 15% | 32% |
| 0709.20.00 | 4 | Free | 10% |
| 0709.30.00 | 4 | Free | 10% |
| 0709.40.00 | 4 | Free | 10% |
| 0709.51.00 | 4 | Free | 10% |
| 0709.59.00 | 4 | Free | 10% |
| 0709.60.00 | 4 | Free | 10% |
| 0709.70.00 | 3 | 15% | 32% |
| 0709.70.00 | 4 | Free | 10% |
| 0709.90.00 | 3 | 15% | 32% |
| 0709.90.00 | 4 | Free | 10% |
| 1704.10.00 | 4 | Free | 15% |
| 1704.90.00 | 4 | Free | 15% |
| 1806.20.10 | 4 | Free | 15% |
| 1806.20.90 | 4 | Free | 15% |
| 1806.31.00 | 4 | Free | 15% |
| 1806.32.00 | 4 | Free | 15% |
| 1806.90.10 | 4 | Free | 15% |
| 1806.90.90 | 4 | Free | 15% |
| 1904.10.00 | 4 | Free | 15% |
| 1904.20.00 | 4 | Free | 15% |
| 1904.30.00 | 4 | Free | 15% |
| 1904.90.00 | 4 | Free | 15% |
| 1905.31.00 | 4 | Free | 15% |
| 1905.32.10 | 4 | Free | 15% |
| 1905.32.90 | 4 | Free | 15% |
| 1905.90.10 | 4 | Free | 15% |
| 1905.90.90 | 4 | Free | 15% |
| 2004.10.00 | 4 | Free | 15% |
| 2005.20.00 | 4 | Free | 15% |
| 2009.11.00 | 3 | 15% | 32% |
| 2009.12.00 | 3 | 15% | 32% |
| 2009.19.00 | 3 | 15% | 32% |
| 2009.21.00 | 3 | 15% | 32% |
| 2009.29.00 | 3 | 15% | 32% |
| 2009.31.00 | 3 | 15% | 32% |
| 2009.39.00 | 3 | 15% | 32% |
| 2009.41.00 | 3 | 15% | 32% |
| 2009.49.00 | 3 | 15% | 32% |
| 2009.50.00 | 3 | 15% | 32% |
| 2009.61.00 | 3 | 15% | 32% |
| 2009.69.00 | 3 | 15% | 32% |
| 2009.71.00 | 3 | 15% | 32% |
| 2009.79.00. | 3 | 15% | 32% |
| 2009.80.00 | 3 | 15% | 32% |
| 2009.90.00 | 3 | 15% | 32% |
| 2106.90.32 | 3 | $44.56 per litre | $45.90 per litre |
| 2106.90.39 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2201.10.00 | 4 | 10% | 15% |
| 2201.90.00 | 4 | 10% | 15% |
| 2202.10.00 | 4 | 10% | 15% |
| 2202.90.00 | 4 | 10% | 15% |
| 2203.00.10 | 3 | $2.10 per litre | $2.16 per litre |
| 2203.00.90 | 3 | $2.84 per litre | $2.93 per litre |
| 2204.10.90 | 3 | $4.44 per litre | $4.57 per litre |
| 2204.21.90 | 3 | $3.93 per litre | $4.05 per litre |
| 2204.29.90 | 3 | $3.93 per litre | $4.05 per litre |
| 2205.10.90 | 3 | $3.93 per litre | $4.05 per litre |
| 2205.90.90 | 3 | $3.93 per litre | $4.05 per litre |
| 2206.00.19 | 3 | $2.72 per litre | $2.80 per litre |
| 2206.00.22 | 3 | $2.72 per litre | $2.80 per litre |
| 2206.00.29 | 3 | $4.34 per litre | $4.47 per litre |
| 2206.00.92 | 3 | $2.72 per litre | $2.80 per litre |
| 2206.00.99 | 3 | $3.93 per litre | $4.05 per litre |
| 2207.10.00 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2207.20.10 | 3 | $44.56 per litre | $45.90 per litre |
| 2207.20.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.20.10 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.20.20 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.20.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.30.10 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.30.20 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.30.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.40.10 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.40.20 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.40.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.50.10 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.50.20 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.50.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.60.10 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.60.20 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.60.90 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.70.11 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.70.12 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.70.19 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.70.21 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.70.22 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.70.29 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.90.11 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.90.19 | 3 | $1.76 per litre | $1.81 per litre |
| 2208.90.21 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.90.29 | 3 | $44.56 per litre | $45.90 per litre |
| 2208.90.91 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2208.90.99 | 3 | $78.03 per litre of alcohol | $80.37 per litre of alcohol |
| 2401.10.00 | 3 | $136.71 per kg | $140.81 per kg |
| 2401.20.00 | 3 | $136.71 per kg | $140.81 per kg |
| 2401.30.00 | 3 | $136.71 per kg | $140.81 per kg |
| 2402.10.00 | 3 | $88.01 per kg | $90.65 per kg |
| 2402.20.00 | 3 | $144.93 per kg or1000 cigarettes, whichever is the whichever is the greater | $149.28 per kg or1000 cigarettes whichever is the greater |
| 2402.90.10 | 3 | $88.01 per kg | $90.65 per kg |
| 2402.90.90 | 3 | $144.93 per kg or1000 cigarettes, whichever is the greater | $149.28 per kg or1000 cigarettes whichever is the greater |
| 2403.10.00 | 3 | $88.01 per kg | $90.65 per kg |
| 2403.91.00 | 3 | $88.01 per kg | $90.65 per kg |
| 2403.99.90 | 3 | $88.01 per kg | $90.65 per kg |
| 3917.21.90 | 3 | 15% | 32% |
| 3917.22.90 | 3 | 15% | 32% |
| 3917.23.90 | 3 | 15% | 32% |
| 3917.29.90 | 3 | 15% | 32% |
| 3917.31.90 | 3 | 15% | 32% |
| 8426.11.90 | 3 | 32% | 15% |
| 8426.12.90 | 3 | 32% | 15% |
| 8426.19.90 | 3 | 32% | 15% |
| 8426.20.90 | 3 | 32% | 15% |
| 8426.30.90 | 3 | 32% | 15% |
| 8426.41.90 | 3 | 32% | 15% |
| 8426.49.90 | 3 | 32% | 15% |
| 8426.91.90 | 3 | 32%. | 15% |
| 8426.99.90 | 3 | 32% | 15% |
| 8427.10.90 | 3 | 32% | 15% |
| 8427.20.90 | 3 | 32% | 15% |
| 8427.90.90 | 3 | 32% | 15% |
| 8429.11.90 | 3 | 32% | 15% |
| 8429.19.90 | 3 | 32% | 15% |
| 8429.20.90 | 3 | 32% | 15% |
| 8429.30.90 | 3 | 32% | 15% |
| 8429.40.90 | 3 | 32% | 15% |
| 8429.51.90 | 3 | 32% | 15% |
| 8429.52.90 | 3 | 32% | 15% |
| 8429.59.90 | 3 | 32% | 15% |
| 8430.10.90 | 3 | 32% | 15% |
| 8430.20.90 | 3 | 32% | 15% |
| 8430.31.90 | 3 | 32% | 15% |
| 8430.39.90 | 3 | 32% | 15% |
| 8430.41.90 | 3 | 32% | 15% |
| 8430.49.90 | 3 | 32% | 15% |
| 8430.50.90 | 3 | 32% | 15% |
| 8430.61.90 | 3 | 32% | 15% |
| 8430.69.90 | 3 | 32% | 15% |
| 8539.21.00 | 4 | Free | 15% |
| 8539.22.00 | 4 | Free | 15% |
| 8539.29.00 | 4 | Free | 15% |
| 8539.31.00 | 4 | Free | 15% |
| 8539.32.00 | 4 | Free | 15% |
| 8544.49.00 | 3 | 15% | 32% |
| 8544.60.00 | 3 | 15% | 32% |
| 8703.32.40 | 3 | 32% | 15% |
| 8703.32.60 | 3 | 32% | 15% |
| 9613.10.00 | 3 | $1.00 each or15% whichever is the greater | $5.00 each or 15% whichever is the greater |
| 9613.20.00 | 3 | $1.00 each or15% whichever is the greater | $5.00 each or 15% whichever is the greater |
| 9613.80.10 | 3 | $1.00 each or15% whichever is the greater | $5.00 each or 15% whichever is the greater |
| 9908.00.10 | 2 | $44.56 per litre | $45.90 per litre |
(b) deleting tariff item No."6813.89.00" and inserting "6813.89".
(c) deleting tariff item "8703.10.00" and inserting the following -
| Item No. | Description | Fiscal | Import Excise | Import Vat | Export Duty | Statistical Code | Unit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 8703.10 | -Vehicles specifically designed for travelling on snow; golf cars and similar vehicles | | | | | | |
| 8703.10.10 | - Solar powered golf cars | Free | Free | 12.5% | Free | 781.203 | u |
| 8703.10.20 | - Other golf cars | 5% | Free | 12.5% | Free | 781.207 | u |
| 8703.10.90 | - Other | 32% | Free | 12.5% | Free | 781.209 | u |
| (d) deleting tariff items "8703.23.10, 8703.23.20, 8703.23.30, 8703.23.40, 8703.23.50, 8703.23.60 and 8703.23.90" and inserting the
following - | |||||||
| Item No. | Description | Fiscal | Import Excise | Import Vat | Export Duty | Statistical Code | Unit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| | Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc | | | | | | |
| 8703.23.11 | Ambulances | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.231 | u |
| 8703.23.12 | New motor caravans | - 32% | 15% | 12.5% | Free | 781.232 | u |
| 8703.23.13 | Used or reconditioned motor caravans | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.233 | u |
| 8703.23.14 | New passenger motor cars and racing cars | 15% | 15% | 12.5% | Free | 781.234 | u |
| 8703.23.15 | Used or reconditioned passenger motor cars and racing cars | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.235 | u |
| 8703.23.16 | New other passenger motor vehicles | 15% | 15% | 12.5% | Free | 781.236 | u |
| 8703.23.19 | Used or reconditioned other passenger motor vehicles | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.237 | u |
| | Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc | | | | | | |
| 8703.23.21 | Ambulances per unit whichever is the greater | 32% or $9150 | 15% | 12.5% | Free | 781.238 | u |
| 8703.23.22 | New motor caravans | 32% | 15% | 12.5% | Free | 781.239 | u |
| 8703.23.23 | Used or reconditioned motor caravans | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.241 | u |
| 8703.23.24 | New passenger motor cars and racing cars | 32% | 15% | 12.5% | Free | 781.242 | u |
| 8703.23.25 | Used or reconditioned passenger motor cars and racing cars | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.243 | u |
| 8703.23.26 | New other passenger motor vehicles | 32% | 15% | 12.5% | Free | 781.244 | u |
| 8703.23.29 | Used or reconditioned other passenger vehicles | 32% or $9150 per unit whichever is the greater | 15% | 12.5% | Free | 781.249 | u |
| (d) by deleting tariff item "9603.90/00" and inserting the following - | |||||||
| Item No. | Description | Fiscal | Import Excise | Import Vat | Export Duty | Statistical Code | Unit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 9603.90 | Other | | | | | | |
| 9603.90.10 | Mops | 32% | Free | 12.5% | Free | 899.727 | u |
| 9603.90.90 | Other | 5% | Free | 12.5% | Free | 899.729 | u |
Part II of Schedule 2 amended
3. Part II of Schedule 2 to the Customs Tariff Act 1986 is amended by -
(a) inserting a new Note 5 after Note 4 -
"5. Part 2 duty concessions are to be claimed at the time of importation or at the time of clearance from bonded warehouses ";
(b) deleting paragraph "(iv)" in column 2 of concession code 124;
(c) inserting the following new item after item no. (iii) in concession code 124 -
| Code | Description | Fiscal | Excise | Vat |
| (1) | (2) | (3) | (4) | (5) |
| 124 | (iv) Wedding apparels imported by the foreign couples or brought into the country by other persons for the brides and grooms that will be worn by the wedding couples to get married in Fiji | Free | Free | Free |
(d) by inserting the following new item after item no. (vi) in concession code 124 -
| Code | Description | Fiscal | Excise | Vat |
| (1) | (2) | (3) | (4) | (5) |
| 124 | (vii) Disposable gas lighter blanks for filling gas | 15% | Free | 12.5% |
Part III of Schedule 2 amended
4. Part III of Schedule 2 to the Customs Tariff Act 1986 is amended -
(a) by inserting the expression "at the time of importation or at the time of clearance from bonded warehouses" after the word "claimed" in condition (a) of Note 3;
(b) by deleting "$400.00" in column 3 of concession code 218 (ix) and inserting "$1000.00";
(c) by deleting "234" and inserting "240" in Note 9;
(d) by deleting the expression "water jet ski" under concession code 235 (ii);
(e) by inserting the following new concession code after concession code 239 -
| Code | Persons or Bodies | Goods | Fiscal | Excise | Vat | Conditions | Certificate to be signed by |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 240 | Companies approved under Duty Suspension Scheme | New plant machinery | Free | Free | 12.5% | (a) That the goods are directly used in the manufacture of goods approved under Duty Suspension Scheme (DSS) (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act | The person approved by the Comptroller |
Given under my hand this 31st day of December 2010.
EPELI NAILATIKAU
President of the Republic of Fiji
_____________________
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