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Excise Tax Rates Amendment Act 2006

SAMOA


EXCISE TAX RATES AMENDMENT ACT


2006, No.14
__________


Arrangement of Provisions


1. Short title and commencement
2. Principal Act
3. Schedule


___________


2006, No. 14


AN ACT to amend the Excise Tax Rates Act 1984.

[26th July 2006]


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 Rates Amendment Act 2006.


(2) Subject to subsections (3) and (4) this Act shall come into force on the date of assent of the Head of State.


(3) The increase in excise for roll your own tobacco, alcoholic beverages and soft drinks is deemed to have come into force on 1 July 2006.


(4) The increase in excise for cigarette sticks shall come into force on 1 February 2007.


(5) Notice of commencement of this Act shall be published in Samoan and English in the Savali and one other newspaper circulating in Samoa.


2. Principal Act - In this Act, "Principal Act" means the Excise Tax Rates Act 1984.


3. Schedule - The Schedule to the Principal Act 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



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

2203 (all items)

Beer made from malt

$2.20 per litre

2204.1010,2204.2110,
2204.2910,2204.3000

Wine of fresh grapes – Of an alcohol strength by volume or less than 15%

$4.40 per litre

2205.1090, 2204.2990

Wine of fresh grapes – Other

$7.26 per litre

2205.1020, 2205.9020

Flavoured wine of fresh grapes – Of an alcohol strength by volume of less than 15%

$4.40 per litre

2205. 1090, 2205. 9090

Flavoured wine of fresh grapes
- Other

$7.26 per litre

2206 (all items)

Other fermented beverages

$36.30 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 exceeding 30% or less

$9.08 per litre

2208.2020, 2208.3020,
2208.4020,2208.5020,
2208.6020,2208.7012,
2008.7022,2208.9021

Undenatured ethyl alcohol
- Of an alcohol strength by
30% higher but

$14.52 per litre

2208.2090,2208.3090,
2208.4090,2208.5090,
2208.6090,2208.7019,
2008.7029,2208.9099

Undenatured ethyl alcohol
- Of an alcohol strength by
57.12% or higher

$29.04 per litre

2402 (all item)

Cigarettes

$175 per
1000 sticks

2403.1010, 2403.1090

Other manufactured tobacco

$185 per kg

_________


The Excise Tax Rates Amendment Act 2006 is administered
in the Ministry for Revenue



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