PacLII Home | Databases | WorldLII | Search | Feedback

Papua New Guinea Consolidated Legislation

You are here:  PacLII >> Databases >> Papua New Guinea Consolidated Legislation >> Excise Tariff Act 1956

Database Search | Name Search | Noteup | Download | Help

Excise Tariff Act 1956

Chapter 107.

Excise Tariff Act 1956.
Certified on: / /20 .


INDEPENDENT STATE OF PAPUA NEW GUINEA.

Chapter 107.

Excise Tariff Act 1956.

ARRANGEMENT OF SECTIONS.

INDEPENDENT STATE OF PAPUA NEW GUINEA.

AN ACT

entitled

Excise Tariff Act 1956,

Being an Act relating to duties of excise, to be incorporated and read as one with the Excise Act 1956, the Excise (Beer) Act 1952 and the Distillation Act 1955.

  1. INTERPRETATION.

[1]In this Act–

“alcohol” means ethyl alcohol;

“beer” means a fermented liquor brewed from a mash of malted or other grains or extracts from malted or other grains with or without sugars or glucose, hops or other vegetable bitters;

[2]“lal” means litre of contained alcohol and is calculated by multiplying the volume of alcoholic beverage with the percentage of alcohol contained therein;

[3]“volume of alcohol” means the volume of alcohol contained in alcoholic beverages, that would be that volume of alcohol if measured at a temperature of 20o celsius, and in a calculation made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water, at a temperature of 20o celsius and in vacuum is 0.79067.

  1. DUTIES OF EXCISE.

[4]The duties of excise specified in Schedule 1 are imposed according to that Schedule and shall be charged, collected and paid to the State on all goods dutiable under Schedule 1 and manufactured in the country or imported into the country.

  1. POWER TO EXEMPT FROM DUTY OR REDUCE DUTY.

(1) Notwithstanding this Act, the Head of State, acting on advice, may, by notice in the National Gazette–

(a) exempt from duty goods otherwise liable to duty under this Act; or

(b) substitute a reduced rate of duty in respect of any goods subject to duty under this Act for that specified in Schedule 1 in respect of the goods.

(2) An exemption from duty or a reduced rate of duty under Subsection (1)–

(a) may relate to–

(i) any class of goods; or

(ii) any goods or class of goods manufactured for a purpose specified in the notice; and

(b) may be subject to such conditions as the Head of State, acting on advice, thinks proper; and

(c) shall continue in force for such period (if any) as is specified in the notice or until the revocation of the notice by a subsequent notice.

  1. ADJUSTMENTS TO DUTY.

[5]Subject to Section 5, where Schedule 1 shows different rates of duty applicable at different periods of time, the rate of duty chargeable is the rate of duty applicable at the date the relevant goods are cleared for home consumption.

  1. QUOTA RESTRICTION, CALCULATION OF DUTY BEFORE A CHANGE IN THE RATE OF DUTY.

[6]Where there is a change in the rate of duty and excisable goods are cleared for home consumption during the 30 days prior to that date, the rate of duty chargeable in respect of such goods during that period is as follows:–

(a) for an amount of goods not exceeding the average monthly amount of goods cleared by the specific manufacturer or importer during the six month period commencing on a date seven months before the date of the change in duty, the rate of duty applicable at the date the relevant goods are cleared for home consumption; and

(b) for goods in excess of the amount calculated in accordance with Paragraph (a), the rate of duty which is applicable after the change in rate has taken effect or will take effect.

SCHEDULE 1 – DUTIES ON EXCISE.

[NOTE: THE UPDATED SCHEDULES TO THIS ACT WERE NOT AVAILABLE AT TIME OF GOING TO PRESS.]

Tariff Item
Description of Goods
Excise Tariff Rate
Effective on and from 1 July 1999
0101.11.00
Pure-bred horses, mares and colts for racing
30%
22.01
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Free
22.02
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
Free
22.03
Beer made from malt, except beer concentrates
Note
22.03.00.10
Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol
100%
22.03.00.20
Beer (including mixture of beer per lt with other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume of alcohol
100%
22.03.00.30
Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol
100%
22.03.00.40
Beer concentrates
Free
22.04.00.50
Mixed drinks, containing beer
55%
22.04
Wine of fresh grapes including fortified wines; grape must
110%
22.05
Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances
110%
22.06
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
38%
22.07
Undenatured ethyl alcohol of an alcohol strength by volume of 80% or higher, ethyl alcohol and other spirits, denatured
Free
22.08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages (except 2208.90.10: concentrates and alcoholic preparations [of a kind] used for the manufacture of alcoholic beverages)
Note
2208.90.10
Concentrates and alcoholic preparations of a kind used for the manufacture of beverages
40%
2208.90.20
Mixed drinks containing any alcohol not for medicinal purposes
110%
2401.10.00
Tobacco, not stemmed/stripped
Free
2401.20.00
Tobacco, partly or wholly stemmed or stripped
Free
2401.30.00
Tobacco refuse
Free
24.02
Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion
160%
24.03
Other manufactured tobacco, except for use in the production of cigarettes
55%
2403.10.10
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
26%
2403.10.20
Manufactured tobacco, for use in the production of cigarettes
Free
2403.10.30
Chewing tobacco
73%
2403.10.40
Snuff
73%
2403.10.50
Twist or trade tobacco
26%
2403.91.00
“Homogenised” or “reconstituted” tobacco
73%
2710.00.13
Aviation gasoline
K0.02/lt
2710.00.14
Jet-A1
K0.02/lt
2710.00.15
Kerosene
Free
2710.00.16
Fuel oils, heavy
K0.02/lt
2710.11.00
Gasoline
K0.61/lt
2710.12.00
Diesel
K0.06/lt
2710.19.00
Other petroleum oils
K0.07/lt
2710.31.00
Gas oils
K0.02/lt
2710.32.00
Other fuel oils
K0.02/lt
2710.39.00
Other heavy oils
K0.07/lt
33.03
Perfumes
30%
37.02
Photographic films in rolls (except for X-ray)
30%
3702.10.10
X-ray
Free
71.01
Natural or cultured pearls
40%
7102.1
Diamonds, unsorted
40%
7102.2
Diamonds, industrial
Free
7102.3
Diamonds, non-industrial
40%
71.03
Precious and semi-precious stones
40%
71.04
Synthetic or reconstructed precious or semi-precious stones
40%
71.05
Dust and powder of natural or synthetic precious or semi-precious stones
40%
7106.10.00
Silver, powder
Free
7106.91.00
Silver, unwrought
Free
7106.92.00
Silver, semi-manufactured
40%
71.07
Base metals clad with silver
40%
7108.11.00
Gold, powder
Free
7108.12.00
Gold, unwrought
Free
7108.13.00
Gold, semi-manufactured
40%
7108.20.00
Gold, monetary
Free
71.09
Base metals or silver clad with gold
40%
7110.11.00
Platinum unwrought or in powder form
Free
7110.19.00
Other platinum
40%
7110.2-4
Palladium, rhodium or iridium unwrought or in powder form
40%
71.11
Base metals, silver or gold clad with platinum
40%
71.12
Waste and scrap of precious metal or of metal clad with precious metal
40%
8451.21.00
Drying machines of a capacity not exceeding 10kg
30%
8516.3
Electric-themic hair-dressing and hand-drying apparatus
30%
8516.5
Microwave ovens
30%
85.19
Turntables, cassette-players and other sound reproducing apparatus not incorporating a sound recording device
30%
8520.10.00
Dictating machines
30%
8520.20.00
Telephone answering machines
30%
85.21
Video recording or reproducing apparatus
30%
8525.40.00
Still image video cameras
30%
85.28
Television receivers, reception apparatus and television sets
30%
87.01
Tractors
10%
87.02
Public-transport type passenger motor vehicle
10%
87.03
Motor cars for the transport of persons, except ambulances, prison vans, hearses and security vans:

8703.23
Of a cylinder capacity exceeding 1500 c.c. but not exceeding 3000 c.c.

8703.23.10
Of a cylinder capacity exceeding 1500 c.c. but not exceeding 2700 c.c.
60%
8703.23.90
Other (of a cylinder capacity exceeding 2700 c.c. but not exceeding 3000 c.c.)
110%
8703.24.10
Of a cylinder capacity exceeding 3000 c.c.
110%
8703.24.20
Ambulances, prison vans and hearses
Free
8703.24.50
Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes
40%
8703.24.60
Security vans
10%
8703.33
Of a cylinder capacity exceeding 2500 c.c.

8703.33.10
Of a cylinder capacity exceeding 2500 c.c. but not exceeding 2700 c.c.
60%
8703.33.90
Other (of a cylinder capacity exceeding 2700 c.c.)
110%
8703.90.10
Ambulances, prison vans and hearses
Free
8703.90.40
Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes
40%
8703.90.60
Security vans
10%
87.04
Motor vehicles for the transport of goods
10%
87.05
Special purpose motor vehicles, except fire fighting vehicles
10%
8705.30.00
Fire fighting vehicles
Free
87.06
Chassis fitted with engines
10%
87.07
Motor vehicle bodies
60%
87.09
Works trucks
10%
87.11
Motorcycles
10%
9002.11.00
Objective lenses for cameras, projectors or photographic enlargers
30%
9005.10.00
Binoculars
30%
Chapter 93
Arms and ammunitions, except for defence force use
60%
Chapter 93
Arms and ammunition, for defence force, police and correctional institutional service use
Free
95.04
Articles for funfair, table or parlour games, except for gambling or coin or disc operated
30%
9504.30.10
Poker machines
150%
9504.30.90
Other games, coin- or disc-operated
150%
9504.90.30
Casino or parlour games tables
150%
9508
Roundabout, swings, shooting galleries
30%

Office of Legislative Counsel, PNG


  1. [1]Section 1 amended by No. 34 of 1980, s1; Section 1 amended by No. 22 of 1982, s1; Section 1 amended by No. 45 of 1983, s1; Section 1 (definition of “subject to half yearly variation on consumer price index”) repealed by No 44 of 2000; Section 1 (definition of “subject to price adjustment”) repealed by No 44 of 2000.
  2. [2]Section 1 (definition of “lal”) inserted by No 44 of 2000.
  3. [3]Section 1 (definition of “volume of alcohol”) added by No 44 of 2000.
  4. [4]Section 2 repealed and replaced by Excise Tariff (Budget Provisions 1996) Act 1995 (No. 44 of 1995), s1.
  5. [5]Section 4 added by No. 45 of 1983, s2; repealed and replaced by No 44 of 2000.
  6. [6]Section 5 added by No 44 of 2000.


PacLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.paclii.org/pg/legis/consol_act/eta1956134