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Customs Tariff Amendment Act 2008

SAMOA


CUSTOMS TARIFF AMENDMENT ACT 2008


____________


Arrangement of Provisions


1. Short title and commencement
2. Amendment to the First Schedule
3. Amendment to the Second Schedule
4. Consequential amendment to the Value Added Goods and Services Tax Act 1992/1993


______________


2008, No. 17


AN ACT to amend the Customs Tariff Act 1975, and for related purposes.

[12th June 2008]


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 Tariff Amendment Act 2008 and shall be read together with and form part of the Customs Tariff Act 1975 (hereinafter referred to as the Principal Act).


(2) This Act commences on the date assented to by the Head of State except for:


(a) sections 2(b), 2(c), 2(d), 2(e) and 4 which shall have effect from the 1st day of June 2008 and may to that extent apply retrospectively; and


(b) sections 2(a) and 3 which shall have effect from the 1st day of July 2008 and may to that extent apply retrospectively.


2. Amendment to the First Schedule - The First Schedule to the Principal Act is amended by:


(a) for tariff items 1001.1000 and 1001.9000 –

deleting the expressions in column 3 for each item and inserting the expression "Free"; and


(b) for tariff headings 8701 (all items), 8702 (all items), 8704 (all items), 8705 (all items) –

deleting the expressions in column 3 for each item and inserting the expression "Free"; and


(c) for tariff items 8802.4010 and 8802.4090 –

deleting the expressions in columns 3 and 5 for each item and inserting the expressions "8%" and "15%" respectively; and


(d) deleting heading 8703 and inserting the following heading and tariff items:


Tariff Item
Description
Imports Duty Excise VAGST
Export Duty
Statistical Unit/ SITC Qty Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
8703
Motor cars and
other motor
vehicles
principally
designed for
the transport
of persons
(other than
those of 8702),
including
station wagons
and racing
cars (for
example,
passenger
motor cars,
four wheel
drive "off
road"
passenger
vehicles and
the like)





































































































































8703.0010
Vehicles specially designed for traveling on snow; golf cars and similar vehicles.
Free
20%
15%
Free
No.
78110

- Other vehicles:





8703.0021
Of a cylinder capacity not exceeding 1,000 cm3
Free
10%
15%
Free
No
78120-01
8703.0022
Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,300 cm3
Free
13%
15%
Free
No
78120-02
8703.0023
Of a cylinder capacity exceeding 1,300 cm3 but not exceeding 1,800 cm3
Free
18%
15%
Free
No
78120-03
8703.0024
Of a cylinder capacity exceeding 1,800 cm3 but not exceeding 2,000 cm3
Free
20%
15%
Free
No.
78120-04
8703.0025
Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3
Free
25%
15%
Free
No.
78120-05
8703.0026
Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
Free
30%
15%
Free
No.
78120-06
8703.0027
Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3
Free
35%
15%
Free
No
78120-07
8703.0028
Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3
Free
45%
15%
Free
No.
78120-08
8703.0029
Of a cylinder capacity exceeding 5,000 cm3
Free
50%
15%
Free
No.
78120-09

(e) deleting tariff item 8706.0013 and inserting the following:


Tariff Item
Description
Imports Duty Excise VAGST
Export Duty
Statistical Unit/Qty SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
8706.0020
For motor vehicles
falling under 8703.0010
Free
20%
15%
Free
No.
78410 S
8706.0021
For motor vehicles
falling under 8703.0021
Free
10%
15%
Free
No.
78410 J
8706.0022
For motor vehicles
falling under
8703.0022
Free
13%
15%
Free
No.
78410 K












8706.0023
For motor vehicles
falling under
8703.0023
Free
18%
15%
Free
No.
78410 L
8706.0024
For motor vehicles
falling under
8703.0024
Free
20%
15%
Free
No.
78410 M
8706.0025
For motor vehicles
falling under
8703.0025
Free
25%
15%
Free
No.
78410 N
8706.0026
For motor vehicles
falling under
8703.0026
Free
30%
15%
Free
No.
78410 O
8706.0027
For motor vehicles
falling under
8703.0027
Free
35%
15%
Free
No.
78410 P
8706.0028
For motor vehicles
falling under
8703.0028
Free
45%
15%
Free
No.
78410 Q
8706.0029
For motor vehicles
falling under
8703.0029
Free
50%
15%
Free
No.
78410 R

3. Amendment to the Second Schedule - The Second Schedule to the Principal Act is amended by:


(a) deleting code 113 and inserting the following:


Code No.
Persons /Bodies
Goods Eligible for Duty Conces-sions
Import Duty
Excise Duty
VAGST Rates
Conditions
Certificate to be signed by
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
113
(i) Fishing
(a) Fishing Gear and parts of Marine Engines and other operational requirements used in fishing boats, aluminium plate for fishing boats, motors and motor parts, fishing supplies and equipment, caulking and other material for boats, marine safety, navigational and electronic equipment
5%
Free
15%
(a) Recomme- ndation by the Chief Executive Officer of the Ministry for Agriculture and Fisheries and approval of the Minister for Revenue
As may be approved by the Comptroller

(ii) Com-mercial Fishing Businesses
(b) Fishing gear, products used as bait, and marine safety equipment only
Free
Free
15%
(b) for Item (b) of Column (3) of Code 113 – (i) the goods imported must be used specifically for commercial fishing by the importer specified in paragraph (ii) of column (2) of code 113; (ii) the importer must have an annual turnover of $78,000; (iii) the concessions shall be subject to such conditions as the Minister for Revenue may determine for the protection of the revenue.


(b) inserting after code 120 the following:


Code No.
Persons /Bodies
Good Eligible for Duty Concession
Import Duty
Excise Duty
VAGST Rates
Conditions
Certificate to be signed by
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
121
(i) Commercial Poultry Farmers
(a) Raw materials used by Poultry Farmers for Feed and packaging Chicken products
Free
Free
15%
(a) Goods must –
As may be approved by Comptroller

(ii) Commercial Manufacturers of Agricultural Products for export and import substitution
(a) Raw materials used for agricultural processing
Free
Free
15%
(i) be imported by businesses approved by the Chief Executive Officer of the Ministry of Commerce, Industry and Labour;

(iii) Commercial Handicraft Manu- facturers
(a) raw materials used in production of handicrafts
Free
Free
15%
(ii) not be resold or used for purposes other than those directly linked to the specified manufacturer or



(b) tools and equipment

Free
Free
15%
production activities of the persons listed in Column 2 of Code 121;

(iii) be imported and used by persons for businesses with an annual turnover of more than $78,000;



(iv) Com-mercial Elei Garment Manufacturers
(a) raw materials for elei garment production
Free
Free
15%
(iv) be approved by the Minister responsible for Revenue; (b) goods listed as item (b) of Column 3 of Code 121 for persons in paragraph (iii) of Column 2 shall be granted import duty concessions on a one off basis;






(c) such conditions as may be imposed by the Comptroller for the protection of revenue.

4. Consequential amendment to the Value Added Goods and Services Tax Act 1992/1993 - Section 13 (1) of the Value Added Goods and Services Tax Act 1992/1993 is amended by deleting the words "AND PROVIDED FURTHER THAT nothing in subsection (1) shall apply to the importation of aircraft that exceed 15,000 kg in weight and which falls under code items 8802.4010 and 8802.4090 of the First Schedule of the Customs Tariff Act 1975." and inserting a full stop sign.


________


The Customs Tariff Amendment Act 2008 is administered by the Ministry for Revenue.

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