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Samoa Sessional Legislation |
SAMOA
EXCISE TAX RATE AMENDMENT ACT 2008
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Arrangement of Provisions
1. Short title and commencement
2. Amendment to the Schedule
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2008, No. 16
AN ACT to amend the Excise Tax Rate Act 1984, 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 Excise Tax Rate Amendment Act 2008 and shall be read together with and form part of the Excise Tax Rate Act 1984 (hereinafter referred to as the Principal Act).
(2) This Act commences on the date assented to by the Head of State except for:
(a) section 2 (b) which shall have effect from the 1st day of June 2008 and may to that extent apply retrospectively; and
(b) section 2 (a) which shall have effect from the 1st day of July 2008 and may to that extent apply retrospectively.
2. Amendment to the Schedule - The Schedule to the Principal Act is amended by:
(a) deleting the amounts of excise duty applying to the items listed below and inserting the amount of excise duty specified for each item:
| Tariff Item | Description | Excise Tax |
| (1) | (2) | (3) |
| 2201 (all items) | Mineral waters and aerated waters | Free |
| 2202 (all items) | Waters containing added sugar or other sweetening matter or flavoured | 40 sene per litre |
| 2203 (all items) | Beer made from malt | $2.40 per litre |
| 2204.1010, 2204.2110, 2204.2910, 2204.3000 | Wine of fresh grapes -Of an alcohol strength by volume of less than15% | $4.80 per litre |
| 2205.1090, 2204.2990 | Wine of fresh grapes | $8.00 per |
| | - Other | litre |
| 2205.1020, 2205.9020 | Flavoured wine of fresh grapes -Of an alcohol strength by volume of less than 15% | $4.80 per litre |
| 2205.1090, 2205.9090 | Flavoured wine of fresh grapes - Other | $8.00 per litre |
| 2206 (all items) | Other fermented beverages | $40.00 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 | $10.00 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% | $16.00 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 57.12% or higher | $32.00 per litre |
| 2402 (all items) | cigarettes | $193 per 1000 sticks |
| 2403.1010, 2403.1090 | Other manufactured tobacco | $204 per kg |
(b) inserting the following headings and tariff items in numerical order:
| Tariff Item | Description | Excise Tax |
| (1) | (2) | (3) |
| 8701 (all items except 8701.1010, 8701.9010) | Tractors | 20% |
| 8701.1010, 8701.9010, | Agricultural Tractors | 8% |
| 8702 (all items except 8702.0020) | Motor Vehicles for the transport of ten or more persons, including the driver | 20% |
| 8702.0020 | Public Service type motor vehicles for the transport of fifteen persons or more (including the driver) | 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. | 20% |
| | - Other vehicles: | |
| 8703.0021 | ---Of a cylinder capacity not exceeding 1,000 cm3 | 10% |
| 8703.0022 | ---Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,300 cm3 | 13% |
| 8703.0023 | ---Of a cylinder capacity exceeding 1,300 cm3 but not exceeding 1,800 cm3 | 18% |
| 8703.0024 | ---Of a cylinder capacity exceeding 1,800 cm3 but not exceeding 2,000 cm3 | 20% |
| 8703.0025 | ---Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3 | 25% |
| 8703.0026 | ---Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3 | 30% |
| 8703.0027 | ---Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3 | 35% |
| 8703.0028 | ---Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3 | 45% |
| 8703.0029 | ---Of a cylinder capacity exceeding 5,000 cm3 | 50% |
| 8704 (all items) | Motor Vehicles for the transport of goods | 20% |
| 8705 (all items) | Special purpose vehicles | 8% |
| 8706.0020 | For motor vehicles falling under 8703.0010 | 20% |
| 8706.0021 | For motor vehicles falling under 8703.0021 | 10% |
| 8706.0022 | For motor vehicles falling under 8703.0022 | 13% |
| 8706.0023 | For motor vehicles falling under 8703.0023 | 18% |
| 8706.0024 | For motor vehicles falling under 8703.0024 | 20% |
| 8706.0025 | For motor vehicles falling under 8703.0025 | 25% |
| 8706.0026 | For motor vehicles falling under 8703.0026 | 30% |
| 8706.0027 | For motor vehicles falling under 8703.0027 | 35% |
| 8706.0028 | For motor vehicles falling under 8703.0028 | 45% |
| 8706.0029 | For motor vehicles falling under 8703.0029 | 50% |
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The Excise Tax Rate Amendment Act 2008 is administered by the Ministry for Revenue.
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