PacLII Home | Databases | WorldLII | Search | Feedback

Samoa Sessional Legislation
You are here:  PacLII >> Databases >> Samoa Sessional Legislation >> Excise Tax Rate Amendment Act 1998

Database Search | Name Search | Noteup | Download | Help

Excise Tax Rate Amendment Act 1998

SAMOA


Excise Tax Rate Amendment
1998, No. 12


Arrangement of Provisions


1. Short title and commencement

2. Substitution of the Schedule


-----------------------------------------------------------


AN ACT to amend the Excise Tax Rate Act 1984.


(19 June 1998)


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 Excise Tax Rate Amendment Act 1998 and shall be read together with and form part of the Excise Tax Rate Act 1984 (the principal Act).


(2) This Act shall apply from 29th May 1998 and accordingly shall have retrospective effect.


2. Substitution of the Schedule - The principal Act is amended by substituting the Schedule to this Act for the Schedule to the principal Act.


SCHEDULE TO THE EXCISE TAX RATE


The Excise Tax Rate of Samoa


Tariff Item
Description
Rate o Exercise
1. 2201.1010
Natural Mineral or Spa Waters
30c per litre
2. 2201.1090
Other Mineral Waters or Spa Waters
30c per litre
3. 2201.9000
Other Waters; Ice and Snow
30c per litre
4. 2202.1010
Waters, including Mineral Waters and Aerated Waters, containing Added Sugar
30c per litre
5. 2202.1020
Waters, including Mineral Waters and Aerated Waters, containing other sweetening matter
30c per litre
6. 2201.1090
Other Waters, Flavoured
30c per litre
7. 2202.9000
Other Waters
30c per litre
8. 2203.0010
Beer not exceeding 3% by volume of alcohol
$1.80 per litre
9. 2203.1090
Other Beer
$1.80 per litre
10. 2204.1010
Sparking wine of an alcohol strength by volume of 15% or less
$3.60 per litre
11. 2204.1090
Other Sparkling wine

Other Wine; Grape Must with fermentation prevented or arrested by the addition of alcohol:

In Containers holding 2 litres or less
$6.00 per litre
12. 2204.2110
Of an alcohol strength by volume of 15% or less
$3.60 per litre
13. 2204.2190
Other

Other
$6.00 per litre
14. 2204.2910
Of an Alcohol Strength by volume of 15% or less
$3.60 per litre
15. 2204.2990
Other
$6.00 per litre
16. 2204.3000
Other Grape Must

In Containers Holding 2 Litres or less;
$3.60 per litre
17. 2205.1010
Sacramental wines
Free
18. 2205.1020
Of an alcohol strength by volume of 15% or less
$3.60 per litre
19. 2205.1090
Other

Other
$6.00 per litre
20. 2205.9010
Sacramental Wine
Free
21. 2205.9020
Of an alcohol strength by volume of 15% or less
$3.60 per litre
22. 2205.9090
Other
$6.00 per litre
23. 2206.0010
Of an alcohol strength by volume of 15% or less
$30 per litre of Alcohol
24. 2206.0090
Other

-Spirits obtained by Distilling Grape wine or grape marc;
$30 per litre of Alcohol
25. 2208.2010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
26. 2208.2020
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12% vol
$12 per litre
27. 2208.2090
Of an alcohol strength by

Volume of 57.12% or higher

Whiskies
$24 per litre
28. 2208.3010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
29. 2208.3020
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
30. 2208.3090
Of an alcohol strength by volume of 57.12% or higher

Rum and Tafia
$24 per litre
31. 2208.4010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
32. 2208.4020
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
33. 2208. 4090
Of an alcohol strength by volume of 57.12% or higher

Gin and Geneva
$24 per litre
34. 2208.5010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
35. 2208.5020
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
36. 2208.5090
Of an alcohol strength by volume of 57.12% or higher

Vodka
$24 per litre
37. 2208.6010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
38. 2208.6020
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
39. 2208.6090
Of an alcohol strength by volume of 57.12% or higher

-Liqueurs and cordials:

-Liqueurs
$24 per litre
40. 2208.7010
Of an alcohol strength by volume of 30% or less
$7.50 per litre
41. 2208.7012
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
42. 2208.7019
Of an alcohol strength by volume of 57.12% or higher

-Cordials
$24 per litre
43. 2208.7021
Of an alcohol strength by volume of 30% or less
$7.50 per litre
44. 2208.7022
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
45. 2208.7029
Of an alcohol strength by volume of 57.12% or higher

Others
$24 per litre
46. 2208.9011
Of an alcohol strength by volume of 30% or less
$7.50 per litre
47. 2208.9021
Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%
$12 per litre
48. 2208.9099
Of an alcohol strength by volume of 57.12% or higher
$24 per litre
49. 2402.1000
Cigars, Cheroots and cigarillos containing tobacco
160% or $129.02 per Kg or 1,000 sticks, which ever is the higher
50. 2402.2000
Cigarettes containing tobacco
160% or $129.02 per Kg or 1,000 sticks, which ever is the higher
51. 2402.9000
Other Cigarettes
160% or $129.02 per kg or 1,000 sticks, which ever is the higher
52. 2403.1010
Twist or Stick Tobacco
160% or $110.15 per kg which ever is the higher
53. 2403.1090
Other Tobacco
160% or $110.15 per Kg which ever is the higher
54. 8703.0024
Passenger Motor Vehicles of a cylinder capacity exceeding 2,000 cm3 but not exceeding 3,000 cm3
20% or $2,400 per vehicle
55. 8703.0025
Passenger Motor Vehicles of a cylinder capacity exceeding 3,000 cm3
20% or $2,400 per vehicle
56. 2710.0010
Motor Sprits
28 sene/litre
57. 2710.0030
Jet fuel/Aviation Kerosene
18 sene/litre
58. 2710.0050
Distillate Fuels
26 sene/litre

-----------------------------------------------

PacLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.paclii.org/ws/legis/num_act/etraa1998242