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Import Duties (Consolidation) (Amendment) Act No 11 of 1996

Commencement: 1 January 1997

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 11 OF 1996

Arrangement of Sections

1. Amendment of Chapter 4 of Schedule I to Chapter 91
2. Amendment of duty rates in Schedule I of the principal Act
3. Amendment of service tax in Schedule I
4. Amendment of Schedule III
5. Amendment of Schedule IV
6. Commencement

First Schedule
Second Schedule

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Assent: 30.12.96
Commencement: 1.1.97

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 11 OF 1996

An Act to amend the Import Duties (Consolidation) Act [CAP. 91].

BE IT ENACTED by the President and Parliament as follows: -

AMENDMENT OF CHAPTER 4 OF SCHEDULE I TO CHAPTER 91

1. The Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the "principal Act." is amended in Schedule I in Chapter 4 in the first column by deleting the item "0406.0000" and the corresponding items it the second, third, fourth and fifth columns and substituting the following items respectively -

AMENDMENT OF DUTY RATES IN SCHEDULE I OF THE PRINCIPAL ACT

2. (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 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

3. (1) The service tax rates set out in Schedule I to the principal Act are amended to the extent shown in the Second Schedule to this Act.

(2) The current service tax rates shown in column 2 corresponding to the tariff items in column 1 of the Second Schedule to this Act are deleted and replaced by the service tax rates shown in column 3.

AMENDMENT OF SCHEDULE III

4. Schedule III to the principal Act is amended in section 2 headed "PERSONAL RELIEFS" by deleting "200 cigarettes" and substituting "250 cigarettes" in the definition of "Standard Allowances".

AMENDMENT OF SCHEDULE IV

5. Schedule IV to the principal Act is amended in section 4 in paragraph X-48 by deleting the words “foreign-going aircraft” and substituting the words “foreign-going aircraft and foreign-going vessels”.

COMMENCEMENT

6. This Act shall come into force on the 1st day of January, 1997.

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FIRST SCHEDULE

SECOND SCHEDULE

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