Excise Tariff (Amendment) Act 2017

Schedule 1 of the Principal Act is amended by repealing the tariff item, description of goods and rates of excise duty and remarks and replacing them with the tariff item, description of goods and rates of excise duty and remarks as shown below -

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TARIFF ITEM.	DESCRIPTION.	Excise Tariff Rates from 01st DEC Until 31st DEC 2016.	Excise Tariff Rates from 01st JAN 2017.	Remarks. .
2402.20.10	Cigarettes of tobacco or tobacco substitutes with filter containing tobacco other than dark fired tobacco.	K314.98	K362.23	The duty rate for tobacco products is adjusted at 6 monthly intervals, on 31s^t of May and 30th November each year. The adjustment is calculated by multiplying the duty rate then applicable, by a percentage amount of 5%. The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next month i.e. from 1st June and 1st December.
2402.20.20	Cigarettes of tobacco or tobacco substitutes without filter containing dark fired tobacco (spear or equivalent).	K157.51	K181.14

I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 2017 which has been made by the National Parliament.

I hereby certify that the Excise Tariff (Amendment) Act 2017 was made by the National Parliament on 3 February 2017.

Papua New Guinea Sessional Legislation

Excise Tariff (Amendment) Act 2017