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Customs Tariff (Budget Amendment) Act 2002

FIJI ISLANDS


CUSTOMS TARIFF (BUDGET AMENDMENT) ACT 2002
NO. 32 OF 2002


I assent


J.I. ULUIVUDA
President


[23 December 2002]


AN ACT


TO AMEND THE CUSTOMS TARIFF ACT


[8th November, 2002]


ENACTED by the Parliament of the Fiji Islands-


Short title, etc.


1.-(1) This Act maybe cited as the Customs Tariff (Budget Amendment) Act 2002 and is deemed to have commenced on 8th November 2002.


(2) The increases in Tariff Item Numbers 1701.11.00, 1701.12.00, 1701.91.00, 1701.99.00, 1703. 10.00 and 1703.90.00 come into effect from 1 January 2003.


[1 January, 2003]


Schedule 2 amended


2. Schedule 2 to the Customs Tariff Act 1986 is amended as set out in the Schedule to this Act.


_________


SCHEDULE
(Section 2)


Provision Amended
Amendment

Tariff Item No.
Column
Delete
Insert
1701.11.00
5
3%
10%
1701.12.00
5
3%
10%
1701.91.00
5
3%
10%
1701.99.00
5
3%
10%
1703.10.00
5
3%
10%
1703.90.00
5
3%
10%
2106.90.32
3
$37.86 per litre
$39.00 per litre
2106.90.39
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2203.00.90
3
$2.36 per litre
$2.43 per litre
2204.10.90
3
$3.68 per litre
$3.79 per litre
2204.21.90
3
$3.26 per litre
$3.36 per litre
2205.10.90
3
$3.26 per litre
$3.36 per litre
2205.90.90
3
$3.26 per litre
$3.36 per litre
2206.00.19
3
$2.25 per litre
$2.32 per litre
2206.00.22
3
$2.25 per litre
$2.32 per litre
2206.00.29
3
$3.60 per litre
$3.71 per litre
2206.00.92
3
$2.25 per litre
$2.32 per litre
2206.00.99
3
$3.26 per litre
$3.36 per :litre
2207.10.00
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2207.20.10
3
$36.97 per litre
$38.07 per litre
2207.20.90
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2208.20.10
3
27%
$1.50 per litre
2208.20.20
3
$36.97 per litre
$38.07 per litre
2208.20.90
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2208.30.10
3
27%
$1.50 per litre
2208.30.20
3
$36.97
$38.07 per litre
2208.30.90
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2208.40.10
3
27%
$1.50 per litre
2208.40.20
3
$36.97 per litre
$38.07 per litre
2208.40.90
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2208.50.10
3
27%
$1.50 per litre
2208.50.20
3
$36.97 per litre
$38.07 per litre
2208.50.90
3
$64.72 per litre
$66.66 per litre of alcohol of alcohol
2208.60.10
3
27%
$1.50 per litre
2208.60.20
3
$36.97 per litre
$38.07 per litre
2208.60.90
3
$64.72 per litre
$66.66 per litre of alcohol of alcohol
2208.70.11
3
27%
$1.50 per litre
2208.70.12
3
$21.63 per litre
$22.28 per litre
2208.70.19
3
$37.86 per litre
$39.00 per litre of alcohol
2208.70.21
3
27%
$1.50 per litre
2208.70.22
3
$36.97 per litre
$38.07 per litre
2208.70.29
3
°$64.72 per litre
$66.66 per litre of alcohol of alcohol
2208.90.11
3
27%
$1.50 per litre
2208.90.19
3
27%
$1.50 per litre
2208.90.21
3
$36.97 per litre
$38.07 per litre
2208.90.29
3
$36.97 per litre
$38.07 per litre
2208.90.91
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2208.90.99
3
$64.72 per litre of alcohol
$66.66 per litre of alcohol
2401.10.00
3
$53.13 per kg
$54.72 per kg
2401.20.00
3
$53.13 per kg
$54.72 per kg
2401.30.00
3
$53.13 per kg
$54.72 per kg
2402.10.00
3
$73.00 per kg
$75.19 per kg
2402.20.00
3
$120.21 per kg or 1000 cigarettes whichever is greater
$123.82 per kg or 1000 cigarettes whichever is greater
2402.90.10
3
$73.00 per kg
$75.19 per kg
2402.90.90
3
$120.21 per kg or 1000 cigarettes whichever is the greater
$123.82 per kg or 1000 cigarettes whichever is the greater
2403.10.00
3
$73.00 per kg
$75.19 per kg
2403.91.00
3
$73.00 per kg
$75.19 per kg
2403.99.90
3
$73.00 per kg
$75.19 per kg
4011.20.90
3
10%
27%
4012.11.00
3
27% or $12.60 per tyre which ever is the greater
27% or $16.00 per tyre which ever is the greater
4012.12.00
3
27% or $12.60 per tyre which ever is the greater
27% or $16.00 per tyre which ever is the greater
4012.13.00
3
27% or $12.60 per tyre whichever is the greater
27% or $16.00 per which ever is the greater
4012.20.00
3
27% or $12.60 per tyre which ever is the greater
27% or $16.00 per tyre which ever is the greater
4909.00.00
3
27%
10%
6601.10.00
3
27%
10%
6601.91.00
3
27%
10%
6601.99.00
3
27%
10%
7108.11.00
3
3%
Free
7108.12.00
3
3%
Free
7108.13.00
2
3%
Free
7213.10.10
2
Of a circular cross-section measuring not less than not 10mm but not more than 24mm in diameter
Of a circular cross-section measuring less than l0mm but not more than 32mm in diameter
7213.20.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10 mm but not more than 32 mm in diameter
7213.99.10
2
Of a circular cross-section measuring l4mm or more but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7214.20.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7214.30.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7214.91.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7214.99.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7215.10.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7215.50.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
7215.90.10
2
Of a circular cross-section measuring not less than 10mm but not more than 24mm in diameter
Of a circular cross-section measuring not less than 10mm but not more than 32mm in diameter
8302.10.10
3
27%
3%
8302.41.10
3
27%
3%
8302.42.10
3
27%
3%
8302.49.10
3
27%
3%
8703.21.10
3
Free
27% or $4050 per unit whichever is the greater
8703.22.11
3
Free
27% or $5,400 per unit whichever is the greater
8703.22.21
3
Free
27% or $6,300 per unit whichever is the greater
8703.23.11
3
Free
27% or $7,650 per unit whichever is the greater
8703.23.21
3
Free
27% or $8,650 per unit whichever is the greater
8703.23.31
3
Free
27% or $10,650 per unit whichever is the greater
8703.23.41
3
Free
27% or $11,650 per unit whichever is the greater
8703.24.10
3
Free
27% or $12,650 per unit whichever is the greater
8703.31.11
3
Free
27% or $4050 per unit whichever is the greater
8703.31.21
3
Free
27% or $5400 per unit whichever is the greater
8703.31.31
3
Free
27% or $6300 per unit whichever is the greater
8703.32.11
3
Free
27% or $7650 per unit whichever is the greater
8703.32.21
3
Free
27% or $8650 per unit whichever is the greater
8703.32.31
3
Free
27% or $10,650 per unit whichever is the greater
8703.33.11
3
Free
27% or $11,650 per unit whichever is the greater
8703.33.21
3
Free
27% or $12,650 per unit whichever is the greater
8704.22.11
3
15%
10%
8704.22.90
3
15%
10%
8704.23.90
3
15%
10%
8704.32.11
3
15%
10%
8704.32.30
3
15%
10%
8704.32.90
3
15%
10%
8704.90.00
3
15%
10%
8706.00.10
3
15%
10%
8708.70.10
3
27% or $12.60 per unit whichever is the greater
27% or $16.00 per unit whichever is the greater
9405.10.00
3
3%
10%

Amendments of a Technical Nature


Technical amendments of a minor nature are being made to clarify, or assist in Enforcement and Compliance as follows:-


(a) The expression "10mm but not more than 24mm" appearing in column 2 of Tariff heading Nos. 72.13, 72.14 and 72.15 is deleted and substituted with the following expression "10mm but not more than 32mm";


(b) The rate $36.97 per litre under tariff item 9908.00.10 is deleted and substituted with $38.07 per litre


(c) The following expression is inserted under code 117 immediately after item iii.


(iv) solvent gasoline, unleaded and undyed (Item no 2710.11.19)
2c per litre
10%

(d) Code 117 (iii) is amended by substituting the expression "8 cents per litre" for the expression "10 cents per litre" in column 3.


(e) The ad valorem rate of 27% appearing in column 3 of tariff items Nos. 2208.20.10, 2208.30.10, 2208.40.10, 2208.50.10, 2208.60.10, 2208.70.11, 2208.70.21, 2208.90.11 and 2208.90.19 is deleted and substituted with specific rate of $1.50 per litre.


(f) Code 111 is amended by adding the expression "bone and muscle protective articles of textile material (e.g. knee caps, ankle guards and the like)" immediately after the expression contact lenses


111 Colostomy bandages; frames for corrective spectacle and blanks for corrective spectacle lenses; contact lenses; bone and muscle protective articles of textile material (e.g. knee caps, ankle guards and the like).


(g) Amended by adding Code 238 immediately after Code 237 to Part III of the Tariff.


238
Approved Organisations
Ambulance Free
10%
Specialised equipped vehicles for the transport of sick person or patients
Person or bodies as approved by Comptroller of Customs

Passed by the House of Representatives this 2nd day of December 2002.


Passed by the Senate this 16th day of December 2002.


---------------------------------


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