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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Excise Tariff (Amendment) Act 2014
No. 19 of 2014.
Certified on: 12 Sep 2014
ARRANGEMENT OF SECTIONS
1. Excise Tariff (Amendment of Schedule 1).
2. Retrospectivity.
An Act
entitled
Excise Tariff (Amendment) Act 2014.
Being an Act to amend the Excise Tariff Act 1956,
MADE by the National Parliament to be deemed to have come into operation on 1 January 2012.
Schedule 1 of the Principal Act is amended by repealing the excise tariff items, description of goods and the rate of excise duties shown in the Schedule and replacing them with the excise tariff items, description of goods and the rate of excise duties as shown below:
| Tariff Item | Description of Goods | Duty Rate From 1st Jun 2011 until 30th Nov 2011 | Duty Rate From 1st Dec 2011 until 31st Dec 2011 | Duty Rate From 1st Jan 2012 | Unit |
| 2203.10.00 | Beer or mixed drinks containing beer, not more than 3% by volume | K40.99 | K42.01 | K48.32 | Lt. |
| 2203.20.00 | Beer or mixed drinks containing beer, more than 3% and not more than 5% | K52.89 | K54.21 | K62.34 | Lt. |
| 2203.00.30 | Beer or mixed drinks containing beer, more than 5% by volume | K60.27 | K61.78 | K71.04 | Lt. |
| 2203.00.40 | Beer or mixed drinks containing beer more than 4.5% alcohol by volume | K69.98 | K71.73 | K82.49 | Lt. |
| 2204.10.10 | Sparkling wine of fresh grapes sold in containers holding not more than 2 litres | K74.34 | K76.20 | K87.63 | Lt. |
| 2204.10.20 | Sparkling wine of fresh grapes sold in containers holding more than 2 litres | K74.34 | K76.20 | K87.63 | Lt. |
| 2204.29.10 | Wine of fresh grapes, including fortified wines, grapes must, sold in containers holding 2 litres or less | K74.34 | K76.20 | K87.63 | Lt. |
| 2204.29.90 | Wine of fresh grapes, including fortified wines and grape must, sold in containers holding 2 litres or more | K74.34 | K76.20 | K87.63 | Lt. |
| 2205.10.00 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, sold in containers holding 2 litres or less | K74.34 | K76.20 | K87.63 | Lt. |
| 2205.90.00 | Other | K74.34 | K76.20 | K87.63 | Lt. |
| 2206.00.10 | Made from fruits grown in Papua New Guinea with the volume of alcohol content of up to 10% | K69.98 | K71.73 | K82.49 | Lt. |
| 2206.00.90 | Other | K34.15 | K35.00 | K40.25 | Lt. |
| 2208.20.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.20.90 | Other | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.30.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2008.30.20 | Containing alcohol by volume more than 50% but less than 80% | K79.76 | K81.75 | K94.02 | Lt. |
| 2208.30.90 | Other | K73.30 | K75.13 | K86.40 | Lt. |
| 2208.40.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.40.20 | Containing alcohol by volume more than 50% but less than 80% | K79.76 | K81.75 | K94.02 | Lt. |
| 2208.40.90 | Other | K73.30 | K75.13 | K86.40 | Lt. |
| 2208.50.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.50.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.50.90 | Other | K73.30 | K75.13 | K86.40 | Lt. |
| 2208.60.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.60.20 | Containing alcohol by volume more than 50% but less than 80% | K79.76 | K81.75 | K94.02 | Lt. |
| 2208.60.90 | Other | K73.30 | K75.13 | K86.40 | Lt. |
| 2208.70.10 | Containing alcohol by volume not more than 50% | K74.34 | K76.20 | K87.63 | Lt. |
| 2208.70.20 | Containing alcohol by volume more than 50% but less than 80% | K79.76 | K81.75 | K94.02 | Lt. |
| 2208.70.90 | Other | K73.30 | K75.13 | K86.40 | Lt. |
| 2208.90.20 | Mixed drinks of a strength more than 3% alcohol by volume, not for medicinal purposes | K49.20 | K50.43 | K57.99 | Lt. |
| 2208.90.30 | Mixed drinks of a strength more than 3% alcohol by volume and not more than 4.5% alcohol by volume, not for medicinal purposes | K60.27 | K61.78 | K71.04 | Lt. |
| 2208.90.40 | Mixed drinks of a strength more than 4.5% alcohol by volume, not for medicinal purposes | K69.99 | K71.74 | K82.50 | Lt. |
| 2402.10.00 | Cigars, cheroots and cigarillos, containing tobacco | K176.83 | K181.25 | K208.44 | Kg. |
| 2402.20.10 | Cigarettes of dark fired tobacco without filter (Spear and the like) | K88.41 | K90.62 | K104.21 | Kg |
| 2402.20.20 | Cigarettes of dark fired tobacco with filter (Spear and the like) | K110.32 | K113.08 | K130.04 | Kg. |
| 2402.20.30 | Cigarettes of tobacco substitutes with filter containing dark fired tobacco (spear or equivalent) | K176.83 | K181.25 | K208.44 | Kg. |
| 2403.11.10 | Smoking tobacco | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.11.30 | Chewing tobacco | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.11.40 | Snuff | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.11.50 | Twist or trade tobacco | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.11.60 | Stick tobacco | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.11.70 | Coarse shredded Tobacco for roll your own Cigarettes | K29.18 | K29.91 | K34.40 | Kg. |
| 2403.91.00 | "Homogenised" or "reconstituted" tobacco | K58.96 | K60.43 | K69.50 | Kg. |
| 2403.99.00 | Other | K58.96 | K60.43 | K69.50 | Kg. |
| 2710.12.10 | Motor spirit (gasoline) including aviation spirit | K0.61 | K0.61 | K0.61 | Lt. |
| 2710.12.30 | Aviation gasoline (Av-gas) | Free | Free | Free | Lt. |
| 2710.12.40 | Jet-Al (Avtur) | K0.02 | K0.02 | K0.02 | Lt. |
| 2710.12.50 | Kerosine, household | Free | Free | Free | Lt. |
| 2710.12.90 | Other | K0.07 | K0.07 | K0.07 | Lt. |
| 2710.19.10 | Diesel | K0.06 | K0.06 | K0.06 | Lt. |
| 2710.19.20 | Fuel oils, heavy | K0.02 | K0.02 | K0.02 | Lt. |
| 2710.19.30 | Gas oils | K0.02 | K0.02 | K0.02 | Lt. |
| 2710.19.90 | Other | K0.02 | K0.02 | K0.02 | Lt. |
| 7101.10.00 | Natural pearls | 40% | 40% | 40% | Kg. |
| 7101.2 | Cultured pearls: | | | | |
| 7110.4 | Iridium, osmium and ruthenium: | | | | |
| 8516.50.00 | Microwave ovens | 30% | 30% | 30% | No. |
| 8701.10.10 | Pedestrian control tractors for agriculture | Free | Free | Free | No. |
| 8703.24.40 | Double cab vehicles, with a separate open back, G.V.W not exceeding 3.5 tonnes | 40% | 40% | 40% | No. |
| 8703.24.50 | Sports and racing cars | 110% | 110% | 110% | No. |
| 8703.24.60 | Security vans | 10% | 10% | 10% | No. |
| 8703.33.10 | Of a cylinder capacity exceeding 2,500cc but not exceeding 2,700cc | 60% | 60% | 60% | No. |
| 8703.33.90 | Of cylinder capacity exceeding 2,700cc | 60% | 60% | 60% | No. |
| 8703.90.40 | Double cab vehicles, with a separate open back, G.V.W not exceeding 3.5 tonnes | 40% | 40% | 40% | No. |
| 8703.90.50 | Sports and racing cars | 110% | 110% | 110% | No. |
| 8703.90.60 | Security Van | 10% | 10% | 10% | No. |
For the avoidance of doubt, this Act applies in retrospect to 1 January, 2012.
I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 2014 which has been made by the National Parliament.
Acting Clerk of the National Parliament.
12 SEP 2014
I hereby certify that the Excise Tariff (Amendment) Act 2014 was made by the National Parliament on 18 February, 2014.
Speaker of the National Parliament.
12 SEP 2014
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URL: http://www.paclii.org/pg/legis/num_act/eta2014n19o2014281
