Customs Tariff (Amendment) Act 1998

Enacted by the Parliament of Nauru as follows:

SHORT TITLE

1. (1) This Act may be cited as the Customs Tariff (Amendment) Act 1998.

(2) The Customs Tariff Act 1997, hereafter called the Principal Act, as amended by this Act may be cited as the Customs Tariff Act 1997-1998.

COMMENCEMENT

2. This Act shall come into force on a date to be fixed by the Cabinet by notice in the Gazette.

REPLACEMENT OF THE SCHEDULE BY A NEW SCHEDULE

3. The Schedule to the Principal Act is repealed and replaced with the following new Schedule, namely,

Item No.	Article	Tariff

1.	Cigars and tobacco other than cigarettes	$15.00 per 500 grams
2.	Cigarettes	$45.00 per 1000
3.	Spirits and spirituous liquors	$3.00 per litre (or part)
4.	Wines, still and sparkling (but non–alcoholic wine)	$1.50 per litre (or part)
5.	Ale, Stout, Beer, Cider & Perry (containing alcohol)	$1.10 per 375 ml
6.	Petroleum Products:- (a) petrol	$0.10 per litre
7.	All goods imported pursuant to a Government Purchase Order	NIL
8.	All canned food and bottled or canned beverages excluding fruit juices and diet drinks	12.5% ad -valorem of the list price
9.	Cosmetics, perfumes, electronics and electrical items	25% ad -valorem of the list price
10.	Motor cycles	25% ad -valorem of the list price
11.	All such other non -essential and luxury items, as the Cabinet may, by Order, in the Gazette determine.	25% ad -valorem of the list price"

Nauru Sessional Legislation

Customs Tariff (Amendment) Act 1998