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Customs Tariff Act (Amendment) Decree 1991

GOVERNMENT OF THE SOVEREIGN DEMOCRATIC REPUBLIC OF FIJI

DECREE NO. 59

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CUSTOMS TARIFF ACT (AMENDMENT) DECREE 1991

A DECREE TO AMEND THE CUSTOMS TARIFF ACT, 1986

IN exercise of the powers vested in me as President of the Sovereign Democratic Republic of Fiji and Commander-in-Chief of the Armed Forces, and acting in accordance with the advice of the Prime Minister and the Cabinet, I hereby make the following Decree -

Short title, etc.

1. This Decree may be cited as the Customs Tariff Act (Amendment) Decree, 1991.

Customs Tariff Act

2.-(1) Part III to the Customs Tariff Act is amended by inserting immediately after Section 11 the following new Section -

"11A. The Minister may, subject to such conditions as he considers necessary, exempt from payment of duty the importation or purchase ex-bond of machinery, equipment and materials if he is satisfied that they are to be used by any company licensed under the Tax Free Zone Decree, 1991." and

(2) Part IV to the Customs Tariff Act is amended by inserting the following Section immediately after Section 17 -

"17A. Products manufactured in a Tax Free Zone and approved for consumption within Fiji shall be deemed to have been imported into Fiji and become liable for duty under Schedule 2 and the value for duty shall be calculated in accordance with Part I of Schedule 1".

Commencement

3. This Decree shall come into force on the day it is signed.

Made this 4th day of December 1991.

PENAIA K GANILAU
President of the Sovereign Democratic Republic of Fiji
and Commander-in-Chief of the Armed Forces

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