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Excise Tax Rate Act 1984

CONSOLIDATED LAWS OF SAMOA 2008

EXCISE TAX RATE ACT 1984

Arrangement of Provisions

TITLE
1. Short title and commencement
2. Interpretation
3. Rates of excise duty
4. Alteration and modification of Schedule
5. Alternative Rates of Duty
6. Determination of Dutiable Content
Schedule

THE EXCISE TAX RATE ACT 1984

1984 No.17

AN ACT to prescribe excisable goods and excise duty rates.

(25 February 1984)

1. Short title and commencement - This Act may be cited as the Excise Tax Rate Act 1984 and shall come into force on a date appointed by Order of the Head of State.

2. Interpretation - (1) In this Act, "Customs Tariff" means the Customs Tariff contained in the First Schedule of the Customs Tariff Act 1975.

(2) The interpretation of the Schedule to this Act shall be governed by the principles appearing in the rules for the interpretation of the Customs Tariff.

3. Rates of excise duty - Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import Administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rates specified in the Schedule.

4. Alteration and modification of Schedule - Any alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 shall operate as an alteration or modification of any corresponding item in the Schedule to this Act.

5. Alternative Rates of Duty - If alternative rates of excise duty are specified in the Schedule the higher of those rates apply.

6. Determination of Dutiable Content - For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule to this Act relating to Quantity for Duty purposes.

SCHEDULE

THE EXCISE TAX RATE OF SAMOA

The Excise Tax Rate of Samoa

REVISIONS NOTES 1997

The Schedule incorporates all amendments up to and including those contained in the Omnibus Charges and Fees Amendment Act 1991. The Excise Tax Rate Amendment Act 1994/1995 added section 5 and amended items 22.03.00, 24.02.01, 02 and 04 in the Schedule.

REVISION NOTES 2008

This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. The following general revisions have been made –
(a) References to Western Samoa have been amended to Samoa in accordance with an amendment to the Constitution of Samoa in 1997.
(b) The fines have been amended and are stated as penalty units as provided for by the Fines (Review and Amendment) Act 1998.
(c) All references to the male gender have been made gender neutral.
(d) Amendments have been made to conform to modern drafting styles and to use modern language as applied in the laws of Samoa.
(e) Amendments have been made to up-date references to offices, officers and statutes.
(f) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Western Samoa Statutes Reprint 1978-1996 –

By the Excise Tax Rate Amendment Act 1997 (No. 17) –

Section 6 A new section was inserted.

Schedule Note 1 was inserted in relation to "Quantity for Duty Purposes" but this was deleted when the Schedule was replaced by the 1998 Amendment.

By the Excise Tax Rate Amendment Act 1998 (No. 12) -

Schedule The Schedule was deleted and replaced with a new Schedule.

By the Customs and Excise Amendment Act 1999 (No. 13) -

Schedule The rates of excise for items 56, 57 and 58 of the Schedule were increased.

By the Customs and Excise Amendment Act 2002 (No. 14) -

Schedule The rates of excise for many items of the Schedule were increased.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2007. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Aumua Ming Leung Wai
Attorney General of Samoa

Revised and consolidated by Graham Bruce Powell
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

REVISION NOTES 2008 No. 2

The following amendments have been made to incorporate amendments enacted by Parliament since the publication of the Consolidated and Revised Statutes of Samoa 2007–:

By the Excise Tax Rate Amendment Act 2008 (No. 16) -

Schedule The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2008. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Aumua Ming Leung Wai
Attorney General of Samoa

Revised and consolidated by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

The Excise Tax Rate Act 1984 is administered
in the Ministry for Revenue.