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Customs Tariff (Budget Amendment) Act 2016

REPUBLIC OF FIJI


CUSTOMS TARIFF (BUDGET AMENDMENT) ACT 2016


ACT NO. 29 OF 2016


I assent.


J. K. KONROTE
President


[12 July 2016]


AN ACT


TO AMEND THE CUSTOMS TARIFF ACT 1986


ENACTED by the Parliament of the Republic of Fiji—


Short title and commencement


1.—(1) This Act may be cited as the Customs Tariff (Budget Amendment) Act 2016.


(2) This Act comes into force on 23 June 2016, except for section 6 of this Act which comes into force on 1 January 2017.


(3) In this Act, the Customs Tariff Act 1986 shall be referred to as the “Principal Act”.


Section 11A amended


2. Section 11A of the Principal Act is amended by deleting subsection (1) and substituting the following—


“(1) The Minister responsible for finance may, subject to such conditions as the Minister considers necessary, exempt the payment of duty on the importation or purchase of—


(a) ex-bond of machinery, equipment and materials if the Minister is satisfied that they are to be used by any company licensed under the Tax Free Zones Decree 1991; and


(b) any goods, materials or equipment determined by the Minister responsible for finance as necessary for the purposes of humanitarian aid and natural disaster relief and recovery from a natural disaster declared in accordance with section 17 of the Natural Disaster Management Act 1998.”


Part 1 of Schedule 2 amended


3. Part 1 of Schedule 2 to the Principal Act is amended by—


(a) deleting the duty rates appearing in column 3 and substituting the new duty rates in column 4 specified in the table below for the following tariff items—


Tariff Item
Column
Delete
Substitute
1901.10.00
3
“5%”
“Free”
2106.90.32
3
“$74.57”
“$85.75”
2106.90.39
3
“$130.58”
“$150.17”
2203.00.10
3
“$3.50”
“$4.03”
2203.00.90
3
“$4.76”
“$5.47”
2204.10.90
3
“$7.43”
“$8.54”
2204.21.90
3
“$6.59”
“$7.58”
2204.29.90
3
“$6.59”
“$7.58”
2205.10.90
3
“$6.59”
“$7.58”
2205.90.90
3
“$6.59”
“$7.58”
2206.00.19
3
“$4.55”
“$5.23”
2206.00.22
3
“$4.55”
“$5.23”
2206.00.29
3
“$7.26”
“$8.35”
2206.00.92
3
“$4.55”
“$5.23”
2206.00.99
3
“$6.59”
“$7.58”
2207.10.00
3
“$130.58”
“$150.17”
2207.20.10
3
“$74.57”
“$85.76”
2207.20.90
3
“$130.58”
“$150.17”
2208.20.10
3
“$2.95”
“$3.39”
2208.20.20
3
“$74.57”
“$85.76”
2208.20.90
3
“$130.58”
“$150.17”
2208.30.10
3
“$2.95”
“$3.39”
2208.30.20
3
“$74.57”
“$85.76”
2208.30.90
3
“$130.58”
“$150.17”
2208.40.10
3
“$2.95”
“$3.39”
2208.40.20
3
“$74.57”
“$85.76”
2208.40.90
3
“$130.58”
“$150.17”
2208.50.10
3
“$2.95”
“$3.39”
2208.50.20
3
“$74.57”
“$85.76”
2208.50.90
3
“$130.58”
“$150.17”
2208.60.10
3
“$2.95”
“$3.39”
2208.60.20
3
“$74.57”
“$85.75”
2208.60.90
3
“$130.58”
“$150.17”
2208.70.11
3
“$2.95”
“$3.39”
2208.70.12
3
“$74.57”
“$85.76”
2208.70.19
3
“$130.58”
“$150.17”
2208.70.21
3
“$2.95”
“$3.39”
2208.70.22
3
“$74.57”
“$85.76”
2208.70.29
3
“$130.58”
“$150.17”
2208.90.11
3
“$2.95”
“$3.39”
2208.90.19
3
“$2.95”
“$3.39”
2208.90.21
3
“$74.57”
“$85.76”
2208.90.29
3
“$74.57”
“$85.76”
2208.90.91
3
“$130.58”
“$150.17”
2208.90.99
3
“$130.58”
“$150.17”
2401.10.00
3
“$228.74”
“$263.05”
2401.20.00
3
“$228.74”
“$263.05”
2401.30.00
3
“$228.74”
“$263.05”
2402.10.00
3
“$147.27”
“$169.36”
2402.20.00
3
“$242.52”
“$278.90”
2402.90.10
3
“$147.27”
“$169.36”
2402.90.90
3
“$242.52”
“$278.90”
2403.11.00
3
“$147.27”
“$169.36”
2403.19.00
3
“$147.27”
“$169.36”
2402.20.00
4
“$132.73”
“$263.05”
2402.90.90
4
“$132.73”
“$263.05”
3808.91.10
3
“15%”
“5%”
4015.11.00
3
“32%”
“5%”
4823.90.10
3
“5%”
“Free”
6307.90.10
3
5%
“Free”
8517.62.10
2
“Wireless”

8544.70.00
3
“5%”
“Free”
Tariff Item
Column
Delete
Substitute
8703.22.50
3
“$5,350”
“$7,500”
8703.22.90
3
“$5,350”
“$7,500”
8703.23.15
3
“$9,150”
“$11,500”
8703.23.19
3
“9,150”
“$11,500”
8703.23.25
3
“$9,150”
“$18,000”
8703.23.29
3
“$9,150”
“$18,000”
8703.24.50
3
“$13,000”
“$23,000”
8703.24.90
3
“13,000”
“$23,000”
8703.31.50
3
“$5,350”
“$7,500”
8703.31.90
3
“$5,350”
“$7,500”
8703.32.50
3
“$9,150”
“$11,500”
8703.32.90
3
“$9,150”
“$11,500”
8703.33.15
3
“$9,150”
“$18,000”
8703.33.19
3
“$9,150”
“$18,000”
8703.33.25
3
“$13,000”
“$23,000”
8703.33.29
3
“$13,000”
“$23,000”
8716.39.90
3
“32% or $6,707”
“15% or $3,000”

(b) deleting tariff items 0105.11, 0105.11.10, 0105.11.90, 0105.12, 0105.12.10, 0105.12.90, 0105.13, 0105.13.10, 0105.13.90, 0105.14, 0105.14.10, 0105.14.90, 0105.15, 0105.15.10 and 0105.15.90 and substituting the following new tariff items—



Item No
Description
Import Duty
ExportDuty
Statistical


Fiscal
Excise
VAT

Code
Unit
“0105.11.00
--Fowls of the species Gallus domesticus
Free
Free
9%
Free
001.41
u
0105.12.00
--Turkeys
Free
Free
9%
Free
001.41
u
0105.13.00
--Ducks
Free
Free
9%
Free
001.41
u
0105.14.00
--Geese
Free
Free
9%
Free
001.41
u
0105.15.00
-- Guinea fowls
Free
Free
9%
Free
001.41
u”

(c) inserting the following new tariff item 4802.62.20 after tariff item 4802.62.10—



Item No
Description
Import Duty
ExportDuty
Statistical


Fiscal
Excise
VAT

Code
Unit
“4802.62.20
---Thermal paper and bond rolls
32%
Free
9%
Free
641.29
kg”

Part 2 of Schedule 2 amended


4. Part 2 of Schedule 2 to the Principal Act is amended by—


(a) in the heading “Concession Applicable to Particular Goods”, inserting the following new paragraphs after paragraph 3(b) —


“(c) that the goods are not manufactured and available locally;


(d) that the supplier is not able to respond to a request for supply within 24 hours;


(e) that the goods are not supplied within the period agreed by the supplier and purchaser;


(f) that all conditions specified under this Part and any additional conditions that may be specified by the Comptroller under this Note are fulfilled, provided that—


(i) when any condition affecting the goods is not fulfilled after the goods leave Customs control, the Comptroller may disallow the concession and collect the rate of duty applicable under Part 1; and


(ii) such collection shall be without prejudice to any other law for the time being in force.”; and


(b) in Concession Code 131, inserting "new Rough Terrain Vehicles (RTV) and new 2 and 3 seater panel vehicles less than 3 tonnes" after "New Quad Bikes".


Part 3 of Schedule 2 amended


5. Part 3 of Schedule 2 to the Principal Act is amended by—


(a) in paragraph 3 of the heading “Concession Applicable to Particular Persons or Bodies”, inserting the following new paragraphs after paragraph (f) —


“(g) that the goods are not manufactured and available locally; or


(h) the supplier is not able to respond to a request for supply within 24 hours; and


(i) the goods are not supplied within the period agreed by the supplier and purchaser.”;


(b) inserting the following new Concession Code after Concession Code 213A—


Code
No.
Persons or bodies
Goods Eligible for Duty Concession
Import Duty
Condition
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
“213B
Licensed downtown duty free shops
All goods approved by the Comptroller
Free
Free
9%
(a) that the downtown duty free shop owner shall be approved to sell by retail;
The person approved by the Comptroller”














(b) that the goods shall be exported as a result of a retail sale from a licensed downtown duty free shop prior to the departure of a person leaving Fiji from an approved airport or seaport;






(c) that the removal from bond, storage display and subsequent sale of the goods shall be effected under such conditions as the Comptroller may from time to time impose;






(d) that the downtown duty free owner is required to pay the duty on all goods missing, damaged or any other deficiencies found in stock at the packing store or at the dispatch and the sale centers.

(c) inserting the following new Concession Code after Concession Code 215—


Code
No.
Persons or bodies
Goods Eligtible for Duty Concession
Import Duty
Condition
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
“215A
Approved entities and individuals
Any goods, material or equipment determined by the Minister responsible for finance as necessary for the purposes of humanitarian aid, natural disaster relief and recovery from a natural disaster declared in accordance with section 17 of the Natural Disaster Management Act 1998.
Free
Free
Free
(a) that the goods are a donation to or are imported by or on behalf of an organisation or individuals approved under column (2);

(b) that the goods are for free distribution to the persons in need of support and assistance;

(c) that the goods are not for resale and are used exclusively for the purposes the concession is granted;

(d) that the disposal or use of the goods for the purpose other than that which the concession is granted subject to the conditions laid pursuant to section 11A of the Customs Tariff Act 1986.
The person approved by the Comptroller”

(c) inserting the following new Concession Code after Concession Code 215—


Code
No.
Persons or bodies
Goods Eligtible for Duty Concession
Import Duty
Condition
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
“215A
Approved entities and individuals
Any goods, material or equipment determined by the Minister responsible for finance as necessary for the purposes of humanitarian aid, natural disaster relief and recovery from a natural disaster declared in accordance with section 17 of the Natural Disaster Management Act 1998.
Free
Free
Free
(a) that the goods are a donation to or are imported by or on behalf of an organisation or individuals approved under column (2);

(b) that the goods are for free distribution to the persons in need of support and assistance;

(c) that the goods are not for resale and are used exclusively for the purposes the concession is granted;

(d) that the disposal or use of the goods for the purpose other than that which the concession is granted subject to the conditions laid pursuant to section 11A of the Customs Tariff Act 1986.
The person approved by the Comptroller”

(d) in column 4 of Concession Code 248, deleting “3%” wherever it appears and substituting “Free”;


(e) inserting the following new Concession Codes after Concession Code 278—


Code
No.
Persons or bodies
Goods Eligtible for Duty Concession
Import Duty
Condition
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
“279
Licensed telecommunications service providers
Batteries for telecommunications related equipment
5%
Free
9%
(a) provided that the goods are specifically used for telecommunication related equipment;

(b) provided that the goods are not manufactured and available locally;

(c) the goods are not for resale and are used exclusively for the purposes the concession is granted;

(d) the disposal or use of the goods for the purposes other than that for which the concessions are granted subject to the conditions determined by the Comptroller.
The person approved by the Comptroller”

Code
No.
Persons or bodies
Goods Eligtible for Duty Concession
Import Duty
Condition
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
“280
Shooting Association of Fiji
Target shooting shotgun, sporting pistols and shotgun rifles;
Target ammunition;
Any other goods
as approved by the
Comptroller
Free
Free
9%
(a) Provided that the goods are specifically used for the purpose of target shooting;

(b) that the importer holds a licence to carry or use those goods;

(c) the goods are not for resale and are used exclusively for the purposes the concession is granted;

(d) that the disposal or use of the goods for the purposes other than that for which the concessions are granted subject to the conditions determined by the Comptroller.
The person approved by the Comptroller”

Amendment to cater for hybrid electric vehicles, plug in hybrid vehicles, electric motor vehicles and decrease in tariff for brand new passenger motor vehicles


6.—(1) The Principal Act is amended by—


(a) in Concession Code 129 of Part 2 of Schedule 2, deleting “Electric motor vehicles, Hybrid Vehicles”;


(b) in Part 1 of Schedule 2—


(i) in column 3 of tariff items 8703.21.40, 8703.21.60, 8703.22.40, 8703.22.60, 8703.23.14 and 8703.23.16, deleting “15%” and substituting “5%”; and


(ii) inserting the following new tariff items after tariff item 8703.33.29—


Code
No.
Description
Import Duty
Export Duty
Statistical


Fiscal
Excise
VAT
Code
Unit
“8703.40
-- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power.






--- of a cylinder capacity not exceeding 1000cc





8703.40.10
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.40.20
---- used or reconditioned passenger motor cars and racing cars
$2000
per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc





8703.40.30
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.40.40
---- used or reconditioned passenger motor cars and racing cars
$2000
per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc





8703.40.50
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.40.60
---- used or reconditioned passenger
$2500 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 2500 not exceeding 3000cc





8703.40.70
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.40.80
---- used or reconditioned passenger
motor cars and racing cars
$3000 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 3000cc





8703.40.90
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.40.99
---- used or reconditioned passenger motor cars and racing cars
$6500 per unit
15%
9%
Free
781.2
u
8703.50
-- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power.






--- of a cylinder capacity not exceeding 1000cc





8703.50.10
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.50.20
---- used or reconditioned passenger motor cars and racing cars
$2000 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc





8703.50.30
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.50.40
---- used or reconditioned passenger motor cars and racing cars
$2000 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc





8703.50.50
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.50.60
---- used or reconditioned passenger motor cars and racing cars
$2500 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 2500 not exceeding 3000cc





8703.50.70
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.50.80
---- used or reconditioned passenger motor cars and racing cars
$3000 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 3000cc





8703.50.90
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.50.99
---- used or reconditioned passenger motor cars and racing cars
$6500 per unit
15%
9%
Free
781.2
u
8703.60
-- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power






--- of a cylinder capacity not exceeding 1000cc





8703.60.10
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.60.20
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc





8703.60.30
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.60.40
---- used or reconditioned passenger motor cars and racing cars
$2,000 per unit
15%
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc





8703.60.50
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.60.60
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 2500 not exceeding 3000cc





8703.60.70
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.60.80
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 3000cc





8703.60.90
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.60.99
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70
-- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power






--- of a cylinder capacity not exceeding 1000cc





8703.70.10
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70.20
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc





8703.70.30
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70.40
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc





8703.70.50
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70.60
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 2500cc not exceeding 3000cc





8703.70.70
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70.80
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 3000cc





8703.70.90
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.70.99
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80
--Other vehicles, with only electric motor for propulsion






--- of a cylinder capacity not exceeding 1000cc





8703.80.10
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80.20
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc





8703.80.30
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80.40
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc





8703.80.50
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80.60
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 2500cc not exceeding 3000cc





8703.80.70
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80.80
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u

--- of a cylinder capacity exceeding 3000cc





8703.80.90
---- new motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.80.99
---- used or reconditioned passenger motor cars and racing cars
Free
Free
9%
Free
781.2
u
8703.90.00
- Other
15%
15%
9%
Free
781.2
u"

Passed by the Parliament of the Republic of Fiji this 8th day of July 2016.

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