PAPUA NEW GUINEA

Customs (Penalties) Act 1993

No. 21 of 1993
Certified on: 17.12.93

ARRANGEMENT OF SECTIONS
1. Amendments to Customs Act (Chapter 101).
2. Amendments to Excise Act (Chapter 105).
3. Amendments to Excise (Beer) Act (Chapter 106).
4. Amendments to Export (Control and Valuation) Act (Chapter 108).
5. Amendments to Distillation Act (Chapter 305).
6. Amendments to Customs Duty (Rebate) Act (Chapter 390).
SCHEDULES.

AN ACT
entitled
Customs (Penalties) Act 1993,
Being an Act to amend various Acts relating to Customs and Excise Duties by increasing the penalties for offences against provisions of those Acts,
MADE by the National Parliament.
1	AMENDMENTS TO CUSTOMS ACT (CHAPTER 101).
The penalties for offences against the provisions of the Customs Act (Chapter 101) are amended in accordance with Schedule 1.
2	AMENDMENTS TO EXCISE ACT (CHAPTER 105).
The penalties for offences against the provisions of the Excise Act (Chapter 105) are amended in accordance with Schedule 2.
3	AMENDMENTS TO EXCISE ACT (CHAPTER 106).
The penalties for offences against provisions in the Excise (Beer) Act (Chapter 106) are amended in accordance with Schedule 3.
4	AMENDMENTS TO EXPORT (CONTROL AND VALUATION) ACT (CHAPTER 108).
The penalties for offences against provisions in the Export (Control and Valuation) Act (Chapter 108) are amended in accordance with Schedule 4.
5	AMENDMENTS TO DISTILLATION ACT (CHAPTER 305).
The penalties for offences against provisions in the Distillation Act (Chapter 305) are amended in accordance with Schedule 5.
6	AMENDMENTS TO CUSTOMS DUTY (REBATE) ACT (CHAPTER 390).
The penalties for offences against provisions of the Customs Duty (Rebate) Act (Chapter 390) are amended in accordance with Schedule 6.

SCHEDULES
Customs Penalties
SCHEDULE 1 - CUSTOMS ACT (CHAPTER 101).
Sec. 1
Section in Customs Act	Amendment.	
182	Repeal "K50.00" and replace with "K100.00".	
34, 38(1), 42(1), 161, 188(1), 192(2)	Repeal "K150.00" and replace with "K300.00".	
9, 10(3), 28, 29, 31(2), 32(1), 45, 55(1), 114(2), 124, 138(2), 158, 177(3)	Repeal "K300.00" and replace with "K500.00"	
19(6), 152(2), 177(4)	Repeal "K600.00" and replace with "K1,000.00".	
11, 21, 26(2), 48, 50, 51, 55(2), 118(2), 123(1)	Repeal "K750.00" and replace with "K1,500.00".	
27, 30, 32(2), 36, 37(2), 41, 43(1), 44, 47(1), 49(2), 69(1), 121(3), 123(3), 180 	Repeal "K1,500.00" and replace with "K3,000.00".	
16(3), 23, 25, 131(1), 149(1), 150,  153, 159, 160(5)(b), 167(1)(b)	Repeal "K3,000.00" and replace with "K5,000.00".	
145(2)	Repeal "K30,000.00" and replace with "K50,000.00".	
160(3)	Repeal "K6,000.00" and replace with "K10,000.00".	
160(2)	Repeal "K12,000.00" and replace with 'K20,000.00".	
SCHEDULE 2 - EXCISE ACT (CHAPTER 105).
Sec.3
Section in Excise Act	Amendment	
11, 16, 35, 52(3), 60(3), 90(3)	Repeal "K120.00" and replace with "K200.00"	
15(1)	Repeal "K200.00" and replace with "K400.00"	
17, 25(1), 38(2), 40(1), 71(2), 72, 82(1)(b) 	Repeal "K600.00" and replace with "K1,000.00"	
28(2), 29, 30(2), 31, 34(2), 37(1), 50(2), 51(3), 70(2)	Repeal "K300.00" and replace with "K500.00"	
34(1), 39(1), 40(2), 59	Repeal "K60.00" and replace with "K100.00"	
SCHEDULE 3 - EXCISE (BEER) ACT (CHAPTER 106)
Sec.6
Section in Excise (Beer) Act	Amendment	
19	Repeal "K100.00" and replace with "K200.00"	
3, 10(1), 17(4), 18, 24, 36, 38, 39(2)	Repeal "K600.00" and replace with "K1,000.00"	
12(2) and 29(2)	Repeal "K120.00" and replace with "K200.00"	
13, 20, 33, 35	Repeal "K300.00" and replace with "K500.00"	
15, 31, 32	Repeal "K60.00" and replace with "K100.00"	
22	Repeal "K150.00" and replace with "K300.00"	
37	Repeal "K30.00" and replace with "K50.00".	
SCHEDULE 4 - EXPORTS (CONTROL AND VALUATION ACT (CHAPTER 108).
Sec. 5
Section in Exports (Control and Valuation) Act	Amendment	
6(1), 15(3), 16 	Repeal "K1,500.00" and replace with "K3,000.00"	
13 and 18	Repeal "K300.00" and replace with "K500.00".	
10(3)	Repeal "K30,000.00" and replace with "K50,000.00" and "Repeal "K3,000.00" and replace with "K5,000.00"	
13	Repeal "K30.00" and replace with "K50.00".	
SCHEDULE 5 - DISTILLATION ACT (CHAPTER 305).
Sec.6
Section in Distillation Act	Amendment	
36(2), 41(3)	Repeal "K120.00" and replace with "K200.00".	
17(2), 43	Repeal "K300.00" and replace with "K500.00".	
3, 18, 19, 20, 21, 23, 24, 25, 26, 27, 28, 30, 33, 40(2), 42(2), 46 and 47.	Repeal "K600.00" and replace with "K1,000.00".	
6(2), 22, 29(1), 45	Repeal "K3,000.00" and replace with "K5,000.00".	

I hereby certify that the above is a fair print of the Customs (Penalties) Act 1993 which has been made by the National Parliament.
Acting Clerk of the National Parliament.
I hereby certify that the Customs (Penalties) Act 1993 was made by the National Parliament on 25 November 1993.
Acting Speaker of the National Parliament.