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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
EXCISE (AMENDMENT) ACT
NO. 11 OF 2011
Arrangement of Sections
Assent: 20/12/2011
Commencement: 01/01/2012
_____________
EXCISE (AMENDMENT) ACT
NO. 11 OF 2011
An Act to amend the Excise Act [CAP 290].
Be it enacted by the President and Parliament as follows-
The Excise Act [CAP 290] is amended as set out in the Schedule.
This Act commences on 1 January 2012.
SCHEDULE
AMENDMENTS OF EXCISE ACT [CAP 290]
Repeal the Schedule, substitute
| “ | EXCISABLE PRODUCTS TABLE |
| Number | Harmonised System Tariff Items | Description of Items | Rate of excise tax |
| | 1601.0000 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 20 Vatu per kg |
| | 16.02 | Other prepared or preserved meat, meat offal or blood | |
| | 1602.1000 | - Homogenised preparations | 20 Vatu per kg |
| | 1602.2000 | - Of liver of any animal | 20 Vatu per kg |
| | | - Of poultry of heading 01.05 : | |
| | 1602.3100 | - - Of turkeys | 20 Vatu per kg |
| | 1602.3200 | - - Of fowls of the species Gallus domesticus | 20 Vatu per kg |
| | 1602.3900 | - - Other | 20 Vatu per kg |
| | | - Of swine : | |
| | 1602.4100 | - - Hams and cuts thereof | 20 Vatu per kg |
| | 1602.4200 | - - Shoulders and cuts thereof | 20 Vatu per kg |
| | 1602.4900 | - - Other, including mixtures | 20 Vatu per kg |
| | | - Of bovine animals | |
| | 1602.5010 | - - - Canned beef | 20 Vatu per kg |
| | 1602.5090 | - - - Other | 20 Vatu per kg |
| | | - Other, including preparations of blood of any animal | |
| | 1602.9010 | - - - Canned meat of sheep or lamb | 20 Vatu per kg |
| | 1602.9020 | - - - Canned meat mixtures of beef and sheep | 20 Vatu per kg |
| | 1602.9030 | - - - Corned meat of other animals | 20 Vatu per kg |
| | 1602.9090 | - - - Other | 20 Vatu per kg |
| | 1603.0000 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 20 Vatu per kg |
| | 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | |
| | | - Fish, whole or in pieces, but not minced: | |
| | 1604.1100 | - - Salmon | 20 Vatu per kg |
| | 1604.1200 | - - Herrings | 20 Vatu per kg |
| | 1604.1300 | - - Sardines, sardinella and brisling or sprats | 20 Vatu per kg |
| | 1604.1400 | - - Tunas, skipjack and bonito (Sarda spp.) | 20 Vatu per kg |
| | 1604.1500 | - - Mackerel | 20 Vatu per kg |
| | 1604.1600 | - - Anchovies | 20 Vatu per kg |
| | 1604.1900 | - - Other | 20 Vatu per kg |
| | 1604.2000 | - Other prepared or preserved fish | 20 Vatu per kg |
| | 1604.3000 | - Caviar and caviar substitutes | 20 Vatu per kg |
| | 16.05 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | |
| | 1605.1000 | - Crab | 20 Vatu per kg |
| | 1605.2000 | - Shrimps and prawns | 20 Vatu per kg |
| | 1605.3000 | - Lobster | 20 Vatu per kg |
| | 1605.4000 | - Other crustaceans | 20 Vatu per kg |
| | 1605.9000 | - Other | 20 Vatu per kg |
| | 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form | |
| | | - Raw sugar not containing added flavouring or colouring matter : | |
| | 1701.1100 | - - Cane sugar | 20 Vatu per kg |
| | 1701.1200 | - - Beet sugar | 20 Vatu per kg |
| | | - Other : | |
| | 1701.9100 | - - Containing added flavouring or colouring matter | 20 Vatu per kg |
| | 1701.9900 | - - Other | 20 Vatu per kg |
| | 17.02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring
or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | |
| | | - Lactose and lactose syrup : | |
| | 1702.1100 | - - Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 20 Vatu per kg |
| | 1702.1900 | - - Other | 20 Vatu per kg |
| | 1702.2000 | - Maple sugar and maple syrup | 20 Vatu per kg |
| | 1702.3000 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose | 20 Vatu per kg |
| | 1702.4000 | - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert
sugar | 20 Vatu per kg |
| | 1702.5000 | - Chemically pure fructose | 20 Vatu per kg |
| | 1702.6000 | - Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar | 20 Vatu per kg |
| | 1702.9000 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | 20 Vatu per kg |
| | 17.03 | Molasses resulting from the extraction or refining of sugar | |
| | 1703.1000 | - Cane molasses | 20 Vatu per kg |
| | 1703.9000 | - Other | 20 Vatu per kg |
| | 17.04 | Sugar confectionery (including white chocolate), not containing cocoa | |
| | 1704.1000 | - Chewing gum, whether or not sugar-coated | 20 Vatu per kg |
| | 1704.9000 | - Other | 20 Vatu per kg |
| | 19. 01 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations of goods of headings 04. 01 to 04. 04, not containing cocoa or containing
less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | |
| | 1901.1000 | - Preparations for infant use, put up for retail sale | 20 Vatu per kg |
| | 1901.2000 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05 | 20 Vatu per kg |
| | 1901.9000 | - Other | 20 Vatu per kg |
| | 19.02 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | |
| | | - Uncooked pasta, not stuffed or otherwise prepared : | |
| | 1902.1100 | - - Containing eggs | 20 Vatu per kg |
| | 1902.1900 | - - Other | 20 Vatu per kg |
| | 1902.2000 | - Stuffed pasta, whether or not cooked or otherwise prepared | 20 Vatu per kg |
| | 1902.3000 | - Other pasta | 20 Vatu per kg |
| | 1902.4000 | - Couscous | 20 Vatu per kg |
| | 1903.0000 | Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | 20 Vatu per kg |
| | 19.04 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than
maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise
prepared, not elsewhere specified or included | |
| | 1904.1000 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products | 20 Vatu per kg |
| | 1904.2000 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled
cereals | 20 Vatu per kg |
| | 1904.3000 | - Bulgur wheat | 20 Vatu per kg |
| | 1904.9000 | - Other | 20 Vatu per kg |
| | 22.03 | Beer made from malt | |
| | 2203.0010 | - Less than 10% by volume of alcohol | 140 Vatu per liter |
| | 2203.0020 | - 10 % by volume of alcohol or more | 300 Vatu per liter |
| | 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | |
| | 2204.1000 | - Sparkling wine | 300 Vatu per liter |
| | | - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : | |
| | 2204.2100 | - - In containers holding 2 l or less | 300 Vatu per liter |
| | 2204.2900 | - - Other | 300 Vatu per liter |
| | 2204.3000 | - Other grape must | 300 Vatu per liter |
| | 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | |
| | 2205.1000 | - In containers holding 2 l or less | 300 Vatu per liter |
| | 2205.9000 | - Other | 300 Vatu per liter |
| | 2206.0000 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or included | 300 Vatu per liter |
| | 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of
any strength | |
| | 2207.1000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 200 Vatu per liter |
| | 2207.2000 | - Ethyl alcohol and other spirits, denatured, of any strength | 200 Vatu per liter |
| | 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | |
| | 2208.1000 | - Compound alcoholic preparations of a kind used for the manufacture of beverages | 200 Vatu per liter |
| | 2208.2000 | - Spirits obtained by distilling grape wine or grape marc | 300 Vatu per liter |
| | | - Whiskies: | |
| | 2208.3010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.3020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | | - Rum and other spirits obtained by distilling fermented sugar-cane products | |
| | 2208.4010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.4020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | | - Gin and Geneva: | |
| | 2208.5010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.5020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | | - Vodka: | |
| | 2208.6010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.6020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | | - Liqueurs and cordials: | |
| | 2208.7010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.7020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | | - Other : | |
| | 2208.9010 | - - - Less than 37% by volume of alcohol | 420 Vatu per liter |
| | 2208.9020 | - - - 37% by volume of alcohol or more | 2,250 Vatu per liter |
| | 24.01 | Unmanufactured tobacco; tobacco refuse | |
| | 2403.1000 | - Tobacco, not stemmed/stripped: | 4000 per kg |
| | 2403.9100 | - Tobacco, partly or wholly stemmed/stripped | 4000 per kg |
| | 2403.9900 | - Tobacco refuse | 4000 per kg |
| | 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |
| | 2402.1000 | - Cigars, cheroots and cigarillos, containing tobacco | 30,375 Vatu per kg |
| | 2402.2000 | - Cigarettes containing tobacco | 16 Vatu per cigarette |
| | 2402.9000 | - Other | 16 Vatu per cigarette |
| | 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences | |
| | 2403.1000 | - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | 6,000 Vatu per kg |
| | | - Other : | |
| | 2403.9100 | - - "Homogenised" or "reconstituted" tobacco | 15,000 Vatu per kg |
| | 2403.9900 | - - Other | 15,000 Vatu per kg |
| | 27.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing
by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of
the preparations; waste oils - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents
of the preparations, other than waste oils: | |
| | | - - Light oils and preparations: | |
| | 2710.1110 | - - - Motor spirit (PMS) | 20 Vatu per liter |
| | 2710.1120 | - - - Aviation gasoline ( AVGAS) | 4 Vatu per liter |
| | 2710.1130 | - - - Jet fuel and aviation kerosene (DPK) | 4 Vatu per liter |
| | 2710.1140 | - - - Other kerosine and (white spirit) | 4 Vatu per liter |
| | 2710.1150 | - - - Distillate fuels ( ADO) | 15 Vatu per liter |
| | 85.28 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating
radio-broadcast receivers or sound or video recording or reproducing apparatus | |
| | | - Cathode-ray tube monitors: | |
| | 8528.4100 | - - Of a kind solely or principally used in an automatic data processing system of heading 84.71 | 15% on sale value, excluding Value Added Tax |
| | 93.02 | Revolvers and pistols, other than those of heading No. 93.03 or 93.04 | |
| | 9302.3020 | - Revolvers and pistols, other than those of heading No. 93.03 or 93.04. | 10,000 Vatu per unit |
| | 93.03 | Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles,
muzzle-loading firearms). Very pistols and other devices designed to project only signal flares, pistols and revolvers for fire | |
| | 9303.1000 | - Muzzle-loading firearms | 40,000 Vatu per unit |
| | 9303.2000 | - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | 10,000 Vatu per unit |
| | 9303.3000 | - Other sporting, hunting or target-shooting rifles | 10,000 Vatu per unit |
| | 9303.9000 | - Other. | 10,000 Vatu per unit |
| | 9304.0000 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07. | 10,000 Vatu per unit |
| | 93.05 | Parts and accessories of articles of headings Nos. 93.01 to 93.04 | |
| | 9305.1000 | - Of revolvers or pistols | 5,000 Vatu per unit |
| | | - Of shotguns or rifles of heading No. 93.03: | |
| | 9305.2100 | - - Shotgun barrels | 5,000 Vatu per unit |
| | 9305.2900 | - - Other | 5,000 Vatu per unit |
| | | - Other: | |
| | 9305.9100 | - - Of military weapons of heading 93.01 | 5,000 Vatu per unit |
| | 9305.9900 | - - Other | 5,000 Vatu per unit |
| | 93.06 | Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge wads | |
| | | - Shotgun cartridges and parts thereof; air gun pellets : | |
| | 9306.2100 | - - Cartridges | 10 vatu per cartridge |
| | 9306.2900 | - - Other | 10 vatu per unit |
| | 9306.3000 | - Other cartridges and parts thereof | 10 vatu per cartridge |
| | 9306.9000 | - Other | 10 vatu per unit | ” |
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