Excise Tariff (Amendment) Act 1997

MADE by the National Parliament to be deemed to have come into operation on 19 November 1997.

The following items of Schedule 1 of the Principle Act are repealed and replaced with the following:-

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TARIFF ITEM	DESCRIPTION OF GOODS	RATE OF EXCISE DUTY	REMARKS
2203.00.10	Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol	100%
2203.00.20	Beer (including mixture of beer per lt with other liquids) containing more than 1.15% volume of alcohol but not more than 4% by volume of alcohol	100%
2203.00.30	Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol	100%
22.04	Wine of fresh grapes incluidng fortified wines; grape must	100%
22.05	Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances	100%
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol: Spirits, liqueurs and other spirituos beverages (except 2208.90.10; concentrates and alcoholic preparations used for the manufacture of alcolohic beverages)	100%
24.02	Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion	150%
2403.10.10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	85%
2403.10.30	Chewing tobacco	85%
2403.10.40	Snuff	85%
2403.10.50	Twist or trade tobacco	35%
2403.91.00	Other "homogenised" or "reconstituted" tobacco	85%

I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 1997 which has been made by the National Parliament.

I hereby certify that the Excise Tariff (Amendment) Act 1997 was made by the National Parliament on 26 November 1997.

Papua New Guinea Sessional Legislation