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Vanuatu Sessional Legislation |
Commencement: 12/04/1996
REPUBLIC OF VANUATU
IMPORT
DUTIES (CONSOLIDATION) (AMENDMENT)
ACT
NO. 2 OF
1996
Arrangement of Sections
1. Amendment of section 3 of
Chapter 91.
2. Amendment of
unit/Quantity criteria in Schedule
I.
3. Amendment of duty rates in
Schedule I.
4. Amendment of service
tax in Schedule I.
5. Amendment of
section 1 X-4 in Schedule III.
6.
Commencement.
---------------------------------
IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 2 OF 1996
Assent:
12/04/96
Commencement:
02/04/96
An Act to amend the
Import Duties (Consolidation) Act [CAP.
91].
BE IT
ENACTED by the President and Parliament
as
follows:-
AMENDMENT
OF SECTION 3 OF CHAPTER
91
1.
Section 3 of the Import Duties (Consolidation) Act [CAP. 91] in this Act
referred to as the "principal Act" is amended in subsection (1) by deleting "5
per cent" and substituting "7
per cent".
AMENDMENT
OF UNIT/QUANTITY CRITERIA IN SCHEDULE
I
2.
(1) The unit/quantity criteria set out in
Schedule I to the principal Act are amended to the extent shown in the first
Schedule to
this Act.
(2) The
current unit/quantity criteria shown in Column 2 corresponding to the tariff
items in column 1 of Part C to the First Schedule
to this Act are deleted and
replaced by the unit/quantity criteria shown in column
3.
AMENDMENT OF
DUTY RATES IN SCHEDULE
I
3.
(1) The duty rates set out in Schedule I to the principal Act are amended to the
extent shown in the First Schedule to this
Act.
(2) The current duty rates
shown in column 2 corresponding to the tariff items in column 1 of Part A to the
First Schedule to this
Act are deleted and replaced by the duty rates shown in
column 3.
AMENDMENT
OF SERVICE TAX IN SCHEDULE
I
4.
(1) The service tax rates set out in Schedule I to the principal Act are amended
to the extent shown in the First Schedule to this
Act.
(2) The current service tax
rates shown in column 2 corresponding to the tariff items in column 1 of Part B
to the First Schedule
to this Act are deleted and replaced by the service tax
rates shown in column 3.
AMENDMENT
OF SECTION 1 X-4 IN SCHEDULE
III
5.
Section 1 X-4 of Schedule III to the principal Act is amended by deleting
paragraph (b).
COMMENCEMENT
6.
This Act shall come into force on the 2nd day of April 1996.
_________
FIRST SCHEDULE
PART A
|
1
TARIFF NO. |
2
DELETE CURRENT DUTY RATE |
3
SUBSTITUTING WITH NEW DUTY RATE |
|
|
|
|
|
1905.9090
|
20%
|
65%
|
|
2402.1000
|
9074
vatu per kg
|
9321
vatu per kg
|
|
2402.2010
|
7674
vatu per kg
|
7834
vatu per kg
|
|
2402.2020
|
7674
vatu per kg
|
7834
vatu per kg
|
|
2402.9000
|
2074
vatu per kg
|
2264
vatu per kg
|
|
2403.0010
|
2074
vatu per kg
|
2264
vatu per kg
|
|
2403.0020
|
6222
vatu per kg
|
6510
vatu per kg
|
|
2710.0010
|
33
vatu per litre
|
35
vatu per litre
|
|
2710.0050
|
15
vatu per litre
|
30
vatu per litre
|
|
3208.0000
|
60%
|
400
vatu per litre
|
|
3209.0000
|
60%
|
400
vatu per litre
|
|
3210.0000
|
60%
|
300
vatu per litre
|
|
3212.0000
|
60%
|
300
vatu per litre
|
PART B
|
1
TARIFF NO. |
2
DELETE SERVICE TAX RATE |
3
SUBSTITUTING WITH NEW SERVICE TAX RATE |
|
|
|
|
|
8702.0000
|
5%
|
9%
|
|
8703.1000
|
5%
|
9%
|
|
8703.2100
|
5%
|
9%
|
|
8703.2200
|
5%
|
9%
|
|
8703.2300
|
5%
|
9%
|
|
8703.2400
|
5%
|
9%
|
|
8703.3100
|
5%
|
9%
|
|
8703.3200
|
5%
|
9%
|
|
8703.3300
|
5%
|
9%
|
|
8703.9000
|
5%
|
9%
|
|
8704.1000
|
5%
|
9%
|
|
8704.2100
|
5%
|
9%
|
|
8704.2200
|
5%
|
9%
|
|
8704.2300
|
5%
|
9%
|
|
8704.3100
|
5%
|
9%
|
|
8704.3200
|
5%
|
9%
|
|
8704.9000
|
5%
|
9%
|
|
8705.0000
|
5%
|
9%
|
|
8706.0000
|
5%
|
9%
|
|
8707.0000
|
5%
|
9%
|
|
8708.0000
|
5%
|
9%
|
|
8711.1000
|
5%
|
9%
|
|
8711.2000
|
5%
|
9%
|
|
8711.3000
|
5%
|
9%
|
|
8711.4000
|
5%
|
9%
|
|
8711.5000
|
5%
|
9%
|
|
8711.9000
|
5%
|
9%
|
|
8714.1000
|
5%
|
9%
|
|
8714.9000
|
5%
|
9%
|
|
1006.1000
|
5%
|
10%
|
|
1006.2000
|
5%
|
10%
|
|
1006.3000
|
5%
|
10%
|
|
1006.4000
|
5%
|
10%
|
|
1001.0010
|
5%
|
10%
|
|
1101.0090
|
5%
|
10%
|
|
1604.0011
|
5%
|
10%
|
|
1604.0012
|
5%
|
10%
|
|
1604.0019
|
5%
|
10%
|
|
1701.9000
|
5%
|
10%
|
|
3208.0000
|
5%
|
100
vatu per litre
|
|
3209.0000
|
5%
|
100
vatu per litre
|
|
3210.0000
|
5%
|
100
vatu per litre
|
|
3212.0000
|
5%
|
100
vatu per litre
|
|
2402.9000
|
519
vatu per kg
|
600
vatu per kg
|
|
2403.0090
|
519
vatu per kg
|
600
vatu per kg
|
|
2402.1000
|
778
vatu per kg
|
800
vatu per kg
|
|
2403.2010
|
778
vatu per kg
|
800
vatu per kg
|
|
2402.2020
|
778
vatu per kg
|
800
vatu per kg
|
PART C
|
1
TARIFF NO. |
2
DELETE UNIT/QUANTITY CRITERIA |
3
SUBSTITUTING WITH NEW UNIT/QUANTITY CRITERIA |
|
|
|
|
|
3208.0000
|
kg
|
kg/litre
|
|
3209.0000
|
kg
|
kg/litre
|
|
3210.0000
|
kg
|
kg/litre
|
|
3212.0000
|
kg
|
kg/litre
|
-----------------------------------------
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