Customs and Excise Amendment Act 2002

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BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:-

1. Short title and commencement- (1) This Act may be cited as the Customs and Excise Amendment Act 2002 and shall be read with and form part of the respective Acts that it amends.

(b) All other sections shall take effect from 1^st June 2002 and accordingly shall have retrospective effect.

2. Amendment to Customs Tariff Act 1975 - (1) The provisions of the First Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%.

(2) Notwithstanding subsection (1), the particular amendments stated in the Schedule to this Act shall be made to the First Schedule to the Customs Tariff Act 1975,

(3) The Second Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%.

3. Amendment to the Excise Tax Rates Act 1984 - The Schedule to the Excise Tax Rates Act 1984 is amended by deleting the amounts of excise duty applying to the items listed below and substituting the amount of excise duty specified for each item:

Tariff item	Description	Excise

2201 (all items)	Mineral waters and aerated waters	33 sene per litre

2202 (all items)	Waters containing added sugar or other sweetening matter or flavoured	33 sene per litre

2203 (all items)	Beer made from malt	$2.00 per litre

2204.1010, 2204.2110,
2204.2910, 2204.3000	Wine of fresh grapes
	- Of an alcohol strength by volume of less than 15%	$4.00 per litre

2204.1090, 2204.2190,
2204.2990,	Wine of fresh grapes
	- Other	$6,60 per litre
2205.1020, 2205.9020	Flavoured wine of fresh grapes
	- Of an alcohol strength by volume of less than 15%	$4,00 per litre

2205.1090, 2205.9090	Flavoured wine of fresh grapes
	- Other	$6.60 per litre

2206 (all items)	Other fermented beverages	$33.00 per litre

2208.2010, 2208.3010,
2208.4010, 2208.5010,
2208.6010, 2208.7010,
2208.7021, 2208.9011	Undenatured ethyl alcohol
	- Of an alcohol strength by volume of 30% or less	$8,25 per litre

2208.2020, 2208.3020,
2208.4020, 2208.5020,
2208.6020, 2208.7012,
2208.7022, 2208.9021	Undenatured ethyl alcohol
	- Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$13.20 per litre

2208,2090, 2208.3090,
2208.4090, 2208.5090,
2208.6090, 2208.7019,
2208.7029, 2208.9099	Undenatured ethyl alcohol
	- Of an alcohol strength by volume of 57,12% or higher	$26,40 per litre

2402 (all items)	Cigarettes	185% or $149.18 per kg or 1,000 sticks whichever is the higher

2403.1010, 2403.1090	Other manufactured tobacco	185% or $127.36 per kg. whichever is the higher

2710.0010	Motor spirit	41 sene per litre

2710.0030	Jet fuel and aviation kerosene	23 sene per litre

2710.0050	Distillate fuels	40 sene per litre

Samoa Sessional Legislation

Customs and Excise Amendment Act 2002