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Customs Tariff (Budget Amendment) Act 2014

FIJI ISLANDS


CUSTOMS TARIFF (BUDGET AMENDMENT) ACT 2014


ACT NO. 9 OF 2014


I assent.


E. NAILATIKAU
President


[15 December 2014]


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 2014 and shall come into force on 21st November, 2014.


(2) The Customs Tariff Act 1986 shall be referred to as the "Principal Act".


Section 17 amended


2. Section 17 of the Principal Act is amended by inserting a new section after section 17B —


"Price of goods to reflect the duty or concessionary rate


17C.—(1) The selling price of any imported goods under Schedule 2 or goods entered under concession shall reflect the duty or concessionary rate existing at the time of clearance from Customs control.


(2) Any person who fails to comply with this section commits an offence, and shall be liable to —


(a) a fine not exceeding $10,000; and


(b) the goods which are the subject matter of the offence may be liable for forfeiture."


Part 1 of Schedule 2 amended


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


(a) by deleting the duty rates appearing in Column 3 and substituting the new duty rates in Column 4 specified below for the tariff item-


Tariff Items
Column
Delete
Substitute
2106.90.32
3
"$57.21"
"$62.93"
2106.90.39
3
"$100.17"
"$110.19"
2203.00.10
3
"$2.68"
"2.95"
2203.00.90
3
"$3.65"
"$4.02"
2204.10.90
3
"$5.70"
"$6.27"
2204.21.90
3
"$5.05"
"$5.56"
2204.29.90
3
"$5.05"
"$5.56"
2205.10.90
3
"$5.05"
"$5.56"
2205.90.90
3
"$5.05"
"$5.56"
2206.00.19
3
"$3.49"
"$3.84"
2206.00.22
3
"$3.49"
"$3.84"
2206.00.29
3
"$5.57"
"$6.13"
2206.00.92
3
"$3.49"
"$3.84"
2206.00.99
3
"$5.05"
"$5.56"
2207.10.00
3
"$100.17"
"$110.19"
2207.20.10
3
"$57.21"
"$62.93"
2207.20.90
3
"$100.17"
"$110.19"
2208.20.10
3
"$2.26"
"$2.49"
2208.20.20
3
"$57.21"
"$62.93"
2208.20.90
3
"$100.17"
"$110.19"
2208.30.10
3
"$2.26"
"$2.49 "
2208.30.20
3
"$57.21"
"$62.93"
2208.30.90
3
"$100.17"
"$110.19"
2208.40.10
3
"$2.26"
"$2.49"
2208.40.20
3
"$57.21"
"$62.93"
2208.40.90
3
"$100.17"
"$110.19"
2208.50.10
3
"$2.26"
"$2.49"
2208.50.20
3
"$57.21"
"$62.93"
2208.50.90
3
"$100.17"
"$110.19"
2208.60.10
3
"$2.26"
"$2.49"
2208.60.20
3
"$57.21"
"$62.93"
2208.60.90
3
"$100.17"
"$110.19"
2208.70.11
3
"$2.26"
"$2.49"
2208.70.12
3
"$57.21"
"$62.93"
2208.70.19
3
"$100.17"
"$110.19"
2208.70.21
3
"$2.26"
"$2.49"
2208.70.22
3
"$57.21"
"$62.93"
2208.70.29
3
"$100.17"
"$110.19"
2208.90.11
3
"$2.26"
"$2.49"
2208.90.19
3
"$2.26"
"$2.49"
2208.90.21
3
"$57.21"
"$62.93"
2208.90.29
3
"$57 21"
"$62.93"
2208.90.91
3
"$100.17"
"$110.19"
2208.90.99
3
"$100.17"
"$110.19"
2401.10.00
3
"$175.48"
"$193.03"
2401 20 00
3
'$175.48"
"$193.03"
2401.30.00
3
"$175.48"
"$193.03"
2402.10.00
3
"$112.98"
"$124.28"
2402 20 00
3
"$186.05"
"$204.66"
240290.10
3
"$112.98"
"$124.28"
2402.90.90
3
"$186.05"
"$204.66"
2403.11 00
3
"$112.98"
"$124.28"
2403.19 00
3
"$112.98"
"$124.28"
2403 91 00
3
"$112.98"
"$124.28"
2403.99.90
3
"$112.98"
"$124.28"
3303.00.00
3
"Free"
"32%"
3304.10.00
3
"Free"
"32%"
3304 20 00
3
"Free"
"32%"
3304.30.00
3
"Free"
"32%"
3304 91 00
3
"Free"
"32%"
3304.99.00
3
"Free"
"32%"
3307.10.00
3
"Free"
"32%"
4820.20.00
3
"32%"
"32% or $1 per unit, whichever is greater"
5608.19.90
3
"5%
"Free"
5608.90.90
3
"5%
"Free"
5609.00.00
3
"5%
"Free"
7113.11.10
3
"Free"
"32%"
7113.11.90
3
"Free"
"32%"
7113.19.10
3
"Free"
"32%"
7113.19.90
3
"Free"
"32%"
7113.20.10
3
"Free"
"32%"
7113.20.90
3
"Free"
"32%"
7117.11.00
3
"Free"
"32%"
7117.19.00
3
"Free"
"32%"
7117.90.00
3
"Free"
"32%"
8518.40.00
3
"15%"
"Free"
8518.40.00
4
"10%"
"Free"
8518.50.00
3
"15%"
"Free"
8518.50.00
4
"10%"
"Free"
8519.81.00
3
"Free"
"32%"
8523.41 00
3
"$2.00"
$5.00"
8525.80.00
3
"Free"
"32%"
9004.10 00
3
"Free"
"32%"
9005.10 00
3
"Free"
"32%"
9006.40.00
3
"Free"
"32%"
9006.51.00
3
"Free"
"32%"
9006.5290
3
"Free"
"32%"
9006.53.90
3
"Free"
"32%"
9006.59.90
3
"Free"
"32%"
9101.11.00
3
"Free"
"32%"
9101.19 00
3
"Free"
"32%"
9101 21 00
3
"Free"
"32%"
9101 29 00
3
"Free"
"32%"
9101.91 00
3
"Free"
"32%"
9101.99.00
3
"Free"
"32%"
9102.11.00
3
"Free"
"32%"
9102.12.00
3
"Free"
"32%"
9102.19.00
3
"Free"
"32%"
9102 21 00
3
"Free"
"32%"
9102 29 00
3
"Free"
"32%"
9102.91.00
3
"Free"
"32%"
9102.99 00
3
"Free"
"32%"
9504.50.00
3
"Free"
"32%"
9504.90.20
3
"Free"
"32%"

(b) by deleting tariff items "4802.62.00" and substituting—


Item No
Description
Import Duty
Export Duty
Statistical


Fiscal
Excise
VAT
Code
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
"4802.62
--In the sheets with one side not exceeding 435mm and the other side not exceeding 297 mm in the unfolded state"





4802.62.10
---Printing paper and photocopying paper (A3,A4 or A5)
32%
Free
15%
Free
641.29
kg
4802.62.90
---Others
5%
Free
15%
Free
641.29
kg"

(c) by inserting the new tariff items below—


Item No
Description
Import Duty
Export Duty
Statistical


Fiscal
Excise
VAT
Code
Unit
after
"4810.14.10
–"4810.14.20
---Printing paper and photocopying paper (A3, A4 or A5)
32%
Free
15%
Free
641.29
kg"
after
"4810.22"
–"4810.22.20
---Printing paper and photocopying paper (A3, A4 or A5)
32%
Free
15%
Free
641.29
kg"
item after
"4810.29.10"
–"4810.29.20
---Printing paper and photocopying paper (A3, A4 or A5)
32%
Free
15%
Free
641.29
kg"

(d) by inserting the following new tariff item after item 9405.40.10—


Item No
Description
Import Duty
Export Duty
Statistical


Fiscal
Excise
VAT
Code
Unit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
"9405.40.20
---LED Lights
Free
Free
15%
Free
813.15
kg"

Part 2 of Schedule 2 amended


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


(a) in concession code 104 by inserting the following new item after item no. (iii)—


Code No
Description
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
104
"(iv) Baby toiletries of the following description—Baby powder Baby oil and lotion
Baby cream and cologne
Baby bath and wash
Baby shampoo
Free
Free
15%"

(b) in Concession Code 108, Column 2, paragraph (a) by deleting "$100" and substituting "$500";


(c) in Concession Code 113-


(i) Column 2 paragraph (b) by inserting after (i)—


"(ii) any other goods as may be approved by the Comptroller.";


(ii) in columns 4 and 5 by inserting the word "free" in both the columns; and


(iii) in column 6 by inserting "15%";


(d) in Concession Code 129, Column 2 by —


(i) deleting the word "and" before "Electric motor vehicles"; and


(ii) inserting the words "and Hybrid vehicles" after "Electric motor vehicles".


Part 3 of Schedule 2 amended


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


(a) in Concession Code 217 Column 3, paragraph (iii) by inserting "consumable nature" in between "readily" and "including";


(b) in Concession Code 220, Column 3, paragraph (ii) by deleting "used motor vehicles" and substituting "only 1 used motor vehicle per family"


(c) in Concession Code 223, Column 3 by—


(i) deleting "Teaching aids, educational printed matter, prerecorded educational material and other goods as may be approved by the Comptroller"; and


(ii) substituting "Teaching aids, educational printed matter, prerecorded educational material, computers for computer labs and multimedia equipment and any other teaching related goods as may be approved by the Comptroller"


(d) in Concession Code 244, Column 3 by—


(i) deleting "Capital equipment, plant and machinery (does not include kitchenware, raw material, furniture and furnishing)"; and


(ii) substituting "capital goods as defined in the 11th Schedule of the Income Tax Act (Cap. 201)";


(e) in Concession Code 245—


(i) in columns 4 and 5 by inserting the word "free" in both the columns; and


(ii) in column 6 by inserting "15%";


(f) in Concession Code 255—


(i) Column 3 by inserting after paragraph (i) a new paragraph—


"(ii) planting media or any other goods related to floriculture as may be approved by the Comptroller";


(ii) in columns 4 and 5 by inserting the word "free" in both the columns; and


(iii) in column 6 by inserting "15%";


(g) in Concession Code 261—


(i) Column 2, by inserting—


A. "(a)" before "Approved";


B. "(b) ICT accredited training institutions and ICT startups involved in the application design and software development"


(ii) Column 3, by inserting "and any other goods imported for the purpose of ICT" after "furniture";


(h) in Concession Code 264, Column 3 amended in paragraph (iii) by inserting after "solar water pumps and related accessories"—


"- hybrid solar electrical powered items;


- solar and electrical charging stations, energy storage systems and related components";


(i) in Concession Code 265—


(i) in Column 3 by —


A. inserting "(i)" before the words "Water storage tanks"; and


B. inserting the following new paragraph—


"(ii) drilling machines and equipment for boreholes and water projects."


(ii) in columns 4 and 5 by inserting the word "free" in both the columns; and


(iii) in column 6 by inserting "15%";


(j) by inserting under the heading "LISTS OF PERSONS OR BODIES ELIGIBLE FOR CONCESSION UNDER PART 3", the following—


Code No.
Person or Body
"275
Companies and entities involved in manufacturing of noodles
276
Companies and entities involved in canning and pouch packing of fish
277
Companies and entities involved in film productions
278
Companies and entities involved in processing of semi-finished products for further processing, products imported in bulk for packaging and other goods for assembly"

(k) by inserting new concessions after Concession code 274—


Code No
Persons or Bodies
Goods eligible for duty concession
Fiscal
Excise
VAT
Conditions
Certificate to be Signed
"275
Companies and entities involved in manufacturing of noodles
Noodle taste maker packed in sachet or in bulk
3%
Free
15%
(a)The sachet is to be part of the locally manufactured noodle packet

(b) The goods are not for sale and are to be used exclusively for purposes for which the concessions is granted

(c) That the disposal or use of the goods for purposes other than that for which concessions are granted to be subject to the condition laid down in section 17 of the Customs Tariff Act1986
The person approved by the Comptroller
276
Companies and entities involved in canning and pouch packing of fish
Fish, Salt, Edible oil, Vegetable Binder
Free
Free
15%
(a) The goods are not for sale and are to be used exclusively for purposes for which the concessions are granted

(b) That the disposal or use of the goods for purposes other than that for which concessions are granted to be subject to the condition laid down in section 17 of the Customs Tariff Act 1986
The person approved by the Comptroller
277
Companies and entities involved in film productions
Film equipment and other goods as may be approved by the Comptroller
Free
Free
15%
(a) The goods are not for sale and are to be used exclusively for purposes for which the concessions are granted

(b)That the disposal or use of the goods for purposes other than that for which concessions are granted to be subject to the condition laid down in section 17 of the Customs Tariff Act
The person approved by the Comptroller
278
Companies or entities involved in the importation of semi-finished products, products imported in bulk for packaging and other goods for assembly and packaging materials on the condition that it is bonded and 100% exported.
Semi- finished products, products imported in bulk for packaging, and other goods for assembly and packaging materials on the condition that it is bonded and 100% exported.
Free
Free
15%
(a) The goods are not for sale and are to be used exclusively for purposes for which the concessions are granted

(b) All goods must be bonded and 100% exported"
The person approved by the Comptroller

Passed by the Parliament of the Republic of Fiji this 11th day of December 2014.
______________________

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