Home | Databases | WorldLII | Search | Feedback Vanuatu Sessional Legislation

Import Duties (Consolidation) (Amendment) Act 2006

Commencement: 01 January 2007

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 36 OF 2006

Arrangement of Sections

1. Amendment
2. Commencement

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

Assent: 28/12/2006
Commencement: 01/01/2007

An Act to amend the Import Duties (Consolidation) Act [CAP 91].

Be it enacted by the President and Parliament as follows -

1. Amendment

The Import Duties (Consolidation) Act [CAP 91] is amended as set out in the Schedule.

2. Commencement

This Act commences on 01 January 2007.

______

SCHEDULE

AMENDMENTS OF THE IMPORT DUTIES (CONSOLIDATION) ACT [CAP 91]

1. After Section 7

Insert

"8 RIGHT OF APPEAL TO THE MINISTER

(1) If an importer of any goods classified under Schedule 3 is not satisfied with a decision of the Director of Customs under that section relating to an exemption or reduction of customs duty, the importer may appeal in writing to the Minister for a review of the decision of the Director of Customs.

(2) The Minister may in determining an appeal under subsection (1), affirm, vary or revoke the original decision of the Director of Customs.

(3) Any decision made by the Minister under this section to impose any duty concession must be calculated at a rate of not less than 10% of the full amount of duty calculated in accordance with the provisions of Schedule 2 of this Act.

(4) Any decision made by the Minister under this section, is final."

2. Schedule 1

Delete from the Schedule for each relevant tariff item in column 1 of the table the current rate of import duty set out in column 2 of the table, substitute the new rate of import duty set out in column 3 of the table.

TABLE

3. Schedule 2 - Schedule III - EXEMPTION FROM CUSTOMS DUTIES ON GOODS IMPORTED OR DELIVERED FROM BONDED WAREHOUSE

Delete the reference "Schedule 2 - Schedule III" (wherever occurring), substitute "Schedule 3"

4. Schedule 3 - EXEMPTION FROM CUSTOMS DUTIES ON GOODS IMPORTED OR DELIVERED FROM BONDED WAREHOUSE

After the words "complied with" insert as a new paragraph:

"Any person applying to the Director of Customs for an exemption from duty under section 1 of this Schedule, must provide to the Director the actual amount of concession he or she is applying for, which is to be calculated in accordance with the provisions of Schedule 2 of this Act."

5. Schedule 3 - Section 1

Number the item - "GOODS IMPORTED UNDER APPROVED DEVELOPMENT PROJECT AGREEMENTS" as X.2

6. Schedule 3 - X.2 GOODS IMPORTED UNDER APPROVED DEVELOPMENT PROJECT AGREEMENTS

Delete "subject to the prior approval of the Council of Ministers,"

7. Schedule 3-After X.2

Insert

"X.2A GOODS IMPORTED FOR DEVELOPMENT PROJECTS

If a person is importing goods for a development project and the Director is satisfied that the development project will contribute or is contributing significantly to the economic development of Vanuatu, the Director may exempt the goods from customs duty otherwise payable or approve a reduction of customs duty otherwise payable in respect of the goods. The amount of any reduction is to be determined in writing by the Director."

8. Schedule 3 - X.3, X.4, X.5, and X.9

Delete "6" (wherever occurring), substitute "15".

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