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Excise Tariff (Amendment) Act 2014 (Act No. 20 of 2014)

PAPUA NEW GUINEA


EXCISE TARIFF (AMENDMENT) ACT 2014.


No. 20 of 2014


Certified on: 12 SEP 2014


Excise Tariff (Amendment) Act 2014.


ARRANGEMENT OF SECTION.


Repeal and replacement of Schedule B.


SCHEDULE.

____________________


No. 20 of 2014


AN ACT


entitled


Excise Tariff (Amendment) Act 2014,


Being an Act to amend the Excise Tariff Act 1956 (Chapter 107),


MADE by the National Parliament and deemed to come into operation on 1st June 2014.


REPEAL AND REPLACEMENT OF SCHEDULE B.


The Principal Act is amended by repealing the following items, description, duty rate and remarks in Schedule B and replacing it with the following schedule:

_________________


SCHEDULE B — PRE-USED VEHICLES.


TARIFF ITEM
DESCRIPTION
DUTY RATE
8703.21.00
- Of a cylinder capacity not exceeding 1,000cc
60%
80%
8703.21.10
- Brand new
8703.21.19
- Used/Recondition
8703.22.00
- Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc
60%
80%
8703.22.10
- Brand new
8703.22.19
- Used/Recondition
8703.23.00
- Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc
60%
80%
8703.23.10
- Brand new
8703.23.19
- Used/Recondition
8703.24.00
- Of a cylinder capacity exceeding 3,000cc
60%
80%
8703.24.10
- Brand new
8703.24.19
- Used/Recondition
8703.24.30
- Three-wheeled light weight vehicles
60%
80%
8703.24.31
- Brand new
8703.24.39
- Used/Recondition
8703.24.50
- Sports and racing cars
110%
120%
8703.24.51
- Brand new
8703.24.59
- Used/Recondition
8703.90.60
- Security van
15%
20%
8703.90.61
- Brand new
8703.90.69
- Used/Recondition
8703.31.00
- Of a cylinder capacity not exceeding 1,500cc
60%
80%
8703.31.10
- Brand new
8703.31.19
- Used/Recondition
8703.32.00
- Of cylinder capacity exceeding 1,500cc but not exceeding 2,500cc
60%
80%
8703.32.10
- Brand new
8703.32.19
- Used/Recondition
8703.33.10
- Of a cylinder capacity exceeding 2,700cc
60%
80%
8703.33.11
- Brand new
8703.33.19
- Used/Recondition
8703.33.90
- Of a cylinder capacity exceeding 2,700cc
110%
120%
8703.33.91
- Brand new
8703.33.99
- Used/Recondition
8703.90.30
- Three-wheeled light weight vehicles
60%
80%
8703.90.31
- Brand new
8703.90.39
- Used/Recondition
8703.90.50
- Sports and racing cars
110%
120%
8703.90.51
- Brand new
8703.90.59
- Used/Recondition
8703.90.60
- Security Van
15%
20%
8703.90.61
- Brand new
8703.90.69
- Used/Recondition
8704.10.00
- Dumpers designed for off-highway use
15%
20%
8704.10.10
- Brand new
8704.10.19
- Used/Recondition
8704.21.10
- Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
40%
60%
8703.21.11
- Brand new
8703.21.19
- Used/Recondition
8704.21.90
- G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
15%
20%
8704.21.91
- Brand new
87.04.21.99
- Used/Recondition
8704.22.00
- G.V.W exceeding 5 tonnes but not exceeding 20 tonnes
15%
20%
8704.22.10
- Brand new
8704.22.19
- Used/Recondition
8704.23.10
- Delivery trucks and vans of all kinds
15%
20%
8704.23.11
- Brand new
8704.23.19
- Used/Recondition
8704.23.20
- Refrigerated or insulated lorries
15%
120%
8704.23.21
- Brand new
8704.23.29
- Used/Recondition
8704.23.30
- Refuse Collectors
15%
20%
8704.23.31
- Brand new
8704.23.39
- Used/Recondition
8704.23.90
- G.V.W exceeding 20 tonnes
15%
20%
8704.23.91
- Brand new
8704.23.99
- Used/Recondition
8704.31.10
- Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
40%
60%
8704.31.11
- Brand new
8704.31.19
- Used/Recondition
8704.31.90
- G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
15%
20%
8704.31.91
- Brand new
8704.31.99
- Used/Recondition
8704.32.00
- G.V.W exceeding 5 tonnes
15%
20%
8704.32.10
- Brand new
8704.32.19
- Used/Recondition
8704.90.10
- Delivery trucks and vans of all kinds
15%
20%
8704.90.11
- Brand new
8704.90.19
- Used/Recondition
8704.90.20
- Refrigerated or insulated lorries
15%
20%
8704.90.21
- Brand new
8704.90.29
- Used/Recondition
8704.90.30
- Refuse Collectors
15%
20%
8704.90.31
- Brand new
8704.90.39
- Used/Recondition

____________________


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 the National Parliament.
12 SEP 2014


I hereby certify that the Excise Tariff (Amendment) Act 2014 was made by the National Parliament on 28 August, 2014.


Speaker of the National Parliament.
12 SEP 2014


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