FIJI

CUSTOMS TARIFF (AMENDMENT) ACT 1985

ACT NO 24 OF 1985

I assent.

[L.S.]

PENAIA K. GANILAU

Governor-General

19th December 1985

AN ACT

TO AMEND THE CUSTOMS TARIFF ACT, 1979

[20th December 1985]

ENACTED by the Parliament of Fiji -

Short title

1.-(1) This Act may be cited as the Customs Tariff (Amendment) Act, 1985.

(2) The Customs Tariff Act, 1979 is in this Act referred to as the principal Act.

Schedule

2.-(1) The Schedule to the principal Act is amended as set out in the Schedule to this Act.

(2) Part 1 of the Schedule to the principal Act is amended-

(a) by substituting the following paragraph for the first paragraph of the Interpretative Rules:-

“The tariff set out in this part is based on the Customs Co-operation Council Nomenclature established by the Convention for the classification of goods in Customs Tariffs signed in Brussels on the fifteenth day of December, nineteen hundred and fifty and shall be interpreted and applied in accordance with the following Interpretative Rules and Additional Interpretative Rules and the Explanatory Notes to the Nomenclature;”;

(b) by inserting the following Additional Interpretative Rule immediately after Interpretative Rule (vii):-

(viii) “Split consignments-where goods consisting of one unit such as a vehicle or a piece of machinery, or plant, would in the opinion of the Comptroller have a particular tariff classification or tariff classifications if the goods were imported in one ship or aircraft and the various components of the unit are imported in more than one ship or aircraft, the goods will be classified as a single entity and will take the same classification as the classification of the whole.”;

(c) by substituting the following heading and items for Tariff Item No. 07.05.00.00:-

“07.05
	Dried leguminous vegetables, shelled, whether or not skinned or split:				
					
07.05.00.01	Dried leguminous vegetables, split	10%	5%	Free	
					
07.05.00.09	Other	5%	5%	Free”;	

(d) by substituting the following item for Tariff Item Nos. 13.03.00.01 and 13.03.00.09:-

“13.03.00.00	13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products	5%	5%	Free”;	

(e) by substituting the following items for Tariff Item Nos. 22.07.00.01, 22.07.00.02, 22.07.00.03 and 22.07.00.09:-

“22.07.00.01	Ginger beer and herb beer of a strength not exceeding 1.15ºGL	90%	71/2%	Free	
					
22.07.00.02	Ginger beer and herb beer of a strength exceeding 1.15ºGL	$1.75 per litre	71/2%	Free	
					
22.07.00.03	Other fermented beverages, still	$2.17 per litre	71/2%	Free	
					
22.07.00.09	Other	$2.34 per litre	71/2 %	Free”;	

(f) by substituting the following item for Tariff Item No. 24.02.00.02:-

“24.02.00.02	Cigarettes	$50.73 per kg or 1,135 cigarettes whichever is the greater	71/2%	Free”;	

(g) by substituting the following heading and items for Tariff Item No. 25.06.00.00:-

“25.06	Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing:				
					
25.06.00.01	Quartzite in the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.06.00.09	Other	71/2%	Free	Free”;	

(h) by substituting the following heading and items for Tariff Item No.25.14.00.00:-

“25.14	Slate, including slate not further worked than roughly split, roughly squared or squared by sawing:				
					
25.14.00.01	In the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.14.00.09	Other	71/2%	Free	Free”;	

(i) by substituting the following heading and items for Tariff Item No. 25.15.00.00:-

“25.15	Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2.5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing:				
					
25.15.00.01	In the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.15.00.09	Other	71/2%	Free	Free”;	

(j) by substituting the following heading and items for Tariff Item No. 25.16.00.00:-

“25.16	Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing:				
					
25.16.00.01	In the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.16.00.09	Other	71/2%	Free	Free”;	

(k) by substituting the following heading and items for Tariff Item No. 25.18.00.00:-

“25.18	Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite):				
					
25.18.00.01	In the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.18.00.09	Other	71/2%	Free	Free”;	

(l) by substituting the following heading and items for Tariff Item No. 25.27.00.00:-

“25.27	Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc:				
					
25.27.00.01	In the form of blocks, slabs or sheets	25%	71/2%	Free	
					
25.27.00.09	Other	71/2%	Free	Free”;	

(m) by inserting the expression “toluele and” immediately before the expression “toluele” appearing in column (2) of Tariff Item No. 27.07.00.01;

(n) by substituting the following for Tariff Item Nos. 28.29/48.01 and 28.29/48.09:-

“Sodium and potassium perborates, hypochlorites, commercial calcium hypochlorite and chlorites:				
					
28.29/48.01	Put up in retail packs not exceeding 5 litres or 5 kgs	70%	71/2%	Free	
					
28.29/48.02	In packs exceeding 5 litres or 5 kgs	30%	71/2%	Free”;	
					
Chemicals, other:				
28.29/48.09	Chemicals other than those specified in Tariff Item Nos. 28.29/48.01 and 28.29/48.02	71/2%	Free	Free”;	

(o) by substituting the expression “75%” for the expression “65%” in Additional Note 8 to Chapter 29;

(p) by substituting the following for Tariff Item Nos. 33.06.00.01, 33.06.00.02 and 33.06.00.09:-

“33.06.00.01	Products for dental hygiene, excluding dentifrices	40%	71/2%	Free	
					
33.06.00.02	Perfume and scents; toilet waters, toilet vinegar and solid perfumes; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses	Free	Free	Free	
					
33.06.00.03	Suntan preparations	10%	Free	Free	
					
33.06.00.09	Other	60%	71/2%	Free”;	

(q) by substituting the following items for Tariff Item Nos. 39.01/06.01 and 39.01/06.02:-

“39.01/06.01	Floor coverings in the piece and rectangular tiles	35%	71/2%	Free	
					
39.01/06.02	Expanded foam and sponge	50%	71/2%	Free	
					
39.01/06.03	Rigid pipes and tubes; drinking straws	35%	71/2%	Free	
					
39.01/06.04	Adhesive tapes and strips	25%	71/2%	Free”;	

(r) by substituting the following item for Tariff Item No. 39.07.00.02:-

“39.07.00.02	Lamps and lighting fittings; pipe fittings; drinking straws	35%	71/2%	Free”;	

(s) by inserting the following item immediately after Tariff Item No. 39.07.00.02:-

“39.07.00.03	Sanitary and toilet articles such as wash basins, baths, sinks, and similar articles	25%	71/2%	Free”;	

(t) by substituting the following items for Tariff Item No. 40.08.00.01:-

“40.08.00.01	Floor coverings in the piece and rectangular tiles	35%	71/2%	Free	
					
40.08.00.02	Expanded foam and sponge	50%	71/2%	Free	

(u) by substituting the following heading and items for Tariff Item No. 40.11.00.00:-

“40.11	Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds:				
					
40.11.00.01	Tyres of all kinds (except those for cycles, wheel-barrows and toys)	50% or $7.00 per tyre
which-ever is the greater	71/2%	Free	
					
40.11.00.09	Other	50%	71/2%	Free”;	

(v) by substituting the following item for Tariff Item Nos. 44.28.00.01 and 44.28.00.09:-

“44.28.00.00	44.28 Other articles of wood	50%	71/2%	Free”;	

(w) by substituting the following item for Tariff Item No. 49.11.00.01:-

“49.11.00.01	Calendars printed on materials other than paper or paperboard; printed calendar backs with or without illustrations	55%	71/2%	Free”;	

(x) by substituting the following item for Tariff Item No. 49.11.00.03:-

“49.11.00.03	Printed matter devoted primarily to advertising (including tourist propaganda) or describing commercial or industrial progress or activity related to places, enterprises or products of Fiji; photographs developed on photographic paper; schematic maps	40%	71/2%	Free”;	

(y) by substituting the following heading and items for Tariff Item No. 60.05.00.00:-

“60.05	Outer garments and other articles, knitted or crocheted, not elastic nor rubberised:				
					
60.05.00.01	Scarves, ties, bow ties and cravats	10%	Free	Free	
					
60.05.00.09	Other	70%	71/2%	Free”;	

(z) by substituting the following heading and items for Tariff Item No. 61.06.00.00:-

“61.06	Shawls, scarves, mufflers, mantillas, veils and the like:				
					
61.06.00.01	Scarves	10%	Free	Free	
					
61.06.00.09	Other	70%	71/2%	Free”;	

(aa) by substituting the following item for Tariff Item Nos. 68.04/05.01 and 68.04/05.09:-

“68.04/05.00	68.04 Hand polishing stones, whetstones, oilstones, hones and the like, and millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), or agglomerated natural or artificial abrasives, or pottery, with or without cores, shanks, sockets, axles and the like of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery;

68.05 (No heading)	10%	71/2%	Free”;	

(bb) by inserting the following item immediately after Tariff Item No. 69.11/13.01:-

“69.11/13.02	Articles of personal adornment	25%	71/2%	Free”;	

(cc) by substituting the following item for Tariff Item Nos. 73.27/28.01 and 73.27/28.09:-

“73.27/28.00	73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire; expanded metal, of iron or steel;

73.28 (No heading)	25%	71/2%	Free”;	

(dd) by substituting the following items for Tariff Item Nos. 73.38/39.01 and 73.38/39.09:-

“73.38/39.01	Sanitary and toilet articles such as wash basins, baths, sinks and similar articles	25%	71/2%	Free	
					
73.38/39.09	Other	50%	71/2%	Free”;	

(ee) by inserting the following immediately after Tariff Item No. 73.40.00.03:-

“73.40.00.04	Wheeled trolleys	30%	71/2%	Free”;	

(ff) by substituting the following items for Tariff Item Nos. 76.15.00.01 and 76.15.00.09:-

“76.15.00.01	Sanitary and toilet articles such as wash basins, baths, sinks and similar articles	25%	71/2%	Free	
					
76.15.00.09	Other	50%	71/2%	Free”;	

(gg) by substituting the following item for Tariff Item Nos. 82.02.00.01 and 82.02.00.09:-

“82.02.00.00	82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades)	10%	71/2%	Free”;	

(hh) by substituting the following item for Tariff Item Nos. 84.12.00.01 and 84.12.00.09:-

“84.12.00.00	84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air	70%	71/2%	Free”;	

(jj) by substituting the following item for Tariff Item No. 87.14.00.01:-

“87.14.00.01	Trailers of a kind suitable for coupling to the road tractors falling within item No. 87.01.00.01 (except parts); wheel barrows; wheeled trolleys	30%	71/2%	Free”;	

(kk) by substituting the following heading and items for Tariff Item No. 90.25.00.00:-

“90.25	Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); micrometers:				
					
90.25.00.01	Apparatus and appliances used in laboratories for diagnosis	71/2%	Free	Free	
					
90.25.00.09	Other	10%	71/2%	Free”;	

(ll) by inserting the following items immediately after Tariff Item No. 92.12.00.01:-

“92.12.00.02	Video tapes and discs, blank	60%	71/2%	Free	
					
92.12.00.03	Computer software	35%	71/2%	Free”;	

(mm) by substituting the following heading and items for Tariff Item No. 94.03.00.00:-

“94.03
	Other furniture and parts 
thereof:				
					
94.03.00.01	Baby walkers; baby swings	35%	71/2%	Free	
					
94.03.00.09	Other	70%	71/2%	Free”;	

(nn) by substituting the following heading and items for Tariff Item No. 97.06.00.00:-

“97.06	Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No. 91.04):				
					
97.06.00.01	Spa baths; collapsible swimming pools	35%	71/2%	Free	
					
97.06.00.09	Other	71/2%	Free	Free”;	

Schedule - Part 2

3. Part 2 of the Schedule to the principal Act is amended –

(a) by substituting the following code for Code 107:-

“107	(i)	Food, specially prepared for infants (Chapters 4, 11, 16, 17, 18, 19, 20, 21
and 22)	10%	5%	
					
	(ii)	Milk substitute for infants(Heading 21.07 and such other headings as the Comptroller may approve)	5%	Free	
					
	(iii)	Food supplements containing vitamins or mineral salts put up for the purpose of maintaining health or well-being (Heading Nos. 20.07, 21.07, 22.02 and any such other headings as the Comptroller may approve)	10%	5%	
					
	(iv)	Preparations containing active ingredients with medicinal properties put up in forms such as tablets or pastilles or in packings of a kind sold by retail, which because of their packing and presence of appropriate indications therein (statement of conditions for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for specialised use for treatment of minor ailments such as sore throat, cough, acne and similar disorders (Heading Nos. 17.04, 33.06 and any other headings as the Comptroller may approve)	10%	5%”;	

(b) by deleting Code 109;

(c) by deleting the expression “when imported by the governing bodies of institutions having the care thereof” in column (2) of Code 115;

(d) by substituting the following code for Code 116:-

“116	Colostomy bandages; frames for corrective spectacles and blanks for corrective spectacle lenses; contact lenses and the like	Free	Free”.	
				
	(Heading Nos. 39.07, 61.09, 70.1.8, 90.01, 90.03, 90.04 and such other headings as the Comptroller may approve)			

That the above goods are peculiarly adapted to:

(a) Correct a deformity of the human body;

(b) Afford support to an abnormal condition of the human body; or

(c) Substitute any part of the human body

Schedule - Part 3

4. Part 3 of the Schedule to the principal Act is amended -

(a) by deleting Code 216;

(b) by substituting the following for Code 225:-

“225	An university, school and other educational institutions	All goods	5%	Free	That the goods are solely for use in the teaching (including physical training) of students or solely for use in a research programme	The Registrar of the University, Principal of the school and other educational institutions”;	

(c) by substituting the expression “Act, 1979” for the expression “Ordinance” in columns (3) and (6) of Code 234.

_____

SCHEDULE

[Section 2(1)]

AMENDMENTS OF ITEMS IN PART 1 OF SCHEDULE

Provision amended	Amendment	
Tariff Item No.	Column	Delete –	Insert –	
				
02.05.00.00	4	Free	5%	
03.01.00.00	3	30%	50%	
03.02.00.00	3	30%	50%	
03.03.00.00	3	50%	55%	
04.03.00.01	3	50%	70%	
04.06.00.00	3	45%	50%	
04.07.00.00	3	5%	30%	
04.07.00.00	4	Free	5%	
05.01.00.00	4	Free	5%	
05.02.00.00	4	Free	5%	
05.03.00.00	4	Free	5%	
05.04.00.00	4	Free	5%	
05.05/06.00	3	5%	50%	
05.05/06.00	4	Free	5%	
05.07.00.00	4	Free	5%	
05.08/12.00	4	Free	5%	
05.13.00.00	4	Free	5%	
05.14.00.00	4	Free	5%	
05.15.00.00	4	Free	5%	
06.01/02.00	4	Free	5%	
06.03/04.00	4	Free	5%	
07.06.00.00	4	Free	5%	
08.02.00.00	3	25%	50%	
09.01.00.00	3	40%	50%	
09.02/03.01	3	40%	50%	
11.03/06.00	3	5%	25%	
12.01.00.02	3	Free	5%	
12.04/05.00	4	Free	5%	
12.08.00.00	4	Free	5%	
12.09/10.00	4	Free	5%	
14.01.00.00	4	Free	5%	
14.02.00.00	4	Free	5%	
14.03.00.00	4	Free	5%	
14.04/05.00	4	Free	5%	
15.07.00.01	4	Free	5%	
15.07.00.02	3	35%	50%	
15.07.00.09	3	35%	50%	
15.08.00.00	4	Free	5%	
15.09/10.00	4	Free	5%	
15.11.00.00	4	Free	5%	
15.13.00.00	3	50%	70%	
15.14/16.00	4	Free	5%	
15.17.00.00	4	Free	5%	
16.01.00.00	3	55%	75%	
16.02.00.02	3	5%	10%	
16.02.00.09	3	50%	55%	
16.03.00.00	3	50%	55%	
16.04.00.01	3	50%	55%	
17.04/05.00	3	75%	80%	
18.06.00.01	3	75%	80%	
18.06.00.02	3	40%	50%	
19.01/02.01	3	40%	50%	
19.03.00.00	3	35%	75%	
19.05.00.00	3	75%	80%	
19.06/07.09	4	Free	5%	
20.01.00.00	3	35%	50%	
20.02.00.09	3	35%	50%	
20.03.00.00	3	35%	50%	
20.04.00.00	3	35%	50%	
20.05.00.00	3	50%	75%	
20.06.00.09	3	35%	50%	
20.07.00.00	3	40%	50%	
21.01/02.00	3	40%	50%	
21.04.00.00	3	35%	50%	
21.07.00.01	4	Free	5%	
21.07.00.02	3	40%	50%	
21.07.00.09	3	35%	50%	
22.01/02.01	3	80%	90%	
22.01/02.01	4	5%	71/2%	
22.01/02.09	3	40%	50%	
22.01/02.09	4	5%	71/2%	
22.03.00.01	3	80%	90%	
22.03.00.09	3	$1.50	$1.75	
22.04.00.00	4	5%	71/2%	
22.08.00.01	3	$35.01	$42.89	
22.08.00.09	3	$20.00	$24.50	
22.09.00.01	3	80%	90%	
22.09.00.02	3	$20.00	$24.50	
22.09.00.09	3	$35.01	$42.89	
22.10.00.00	4	5%	71/2%	
24.01.00.00	3	$24.75	$27.85	
24.02.00.01	3	$39.37	$46.37	
24.02.00.09	3	$36.80	$43.80	
25.23.00.00	3	40%	50%	
27.07.00.01	3	22c	26c	
27.10.00.01	3	22c	26c	
27.10.00.01	4	Free	71/2%	
27.10.00.03	4	Free	71/2%	
27.10.00.04	3	0.75c	1c	
27.10.00.04	4	Free	7½%	
27.10.00.05	3	0.55c	1c	
27.10.00.05	4	Free	7½%	
27.13.00.00	3	71/2%	5%	
27.13.00.00	4	Free	5%	
27.14.00.00	4	Free	71/2%	
27.15.00.00	4	Free	71/2%	
27.16.00.09	4	Free	71/2%	
28.01/05.00	3	5%	71/2%	
28.06/13.00	3	5%	71/2%	
28.14/15.00	3	5%	71/2%	
28.16/28.00	3	5%	71/2%	
28.49.00.00	3	5%	71/2%	
28.50/52.00	3	5%	71/2%	
28.53/58.00	3	5%	71/2%	
29.01/03.01	3	22c	26c	
29.01/03.09	3	5%	71/2%	
29.04/05.01	3	22c	26c	
29.04/05.09	3	5%	71/2%	
29.06/07.00	3	5%	71/2%	
29.08/10.00	3	5%	71/2%	
29.11/12.00	3	5%	71/2%	
29.13.00.00	3	5%	71/2%	
29.14/16.00	3	5%	71/2%	
29.17/21.00	3	5%	71/2%	
29.22/30.00	3	5%	71/2%	
29.31/37.01	3	35%	50%	
29.31/37.09	3	5%	71/2%	
29.38/40.00	3	5%	71/2%	
29.41.00.00	3	5%	71/2%	
29.42.00.00	3	5%	71/2%	
29.43.00.00	3	5%	71/2%	
29.44.00.00	3	5%	71/2%	
29.45.00.00	3	5%	71/2%	
32.09.00.00	3	60%	75%	
32.13.00.00	4	5%	71/2%	
33.04/05.00	3	25%	50%	
34.01/02.00	3	65%	75%	
34.04.00.00	4	Free	71/2%	
34.06.00.00	3	40%	50%	
34.07.00.00	3	5%	71/2%	
36.01/04.00	4	Free	71/2%	
36.06.00.01	3	$6.30	$12.60	
36.06.00.02	3	$8.40	$16.80	
36.06.00.09	3	$1.00	$2.00	
37.01/05.02	3	5%	10%	
37.01/05.02	4	5%	71/2%	
37.01/05.09	3	25%	45%	
37.08.00.00	4	Free	71/2%	
38.11.00.01	3	25%	50%	
38.11.00.01	4	5%	71/2%	
38.11.00.02	3	65%	75%	
38.11.00.09	3	5%	10%	
38.11.00.09	4	Free	71/2%	
38.12.00.00	4	Free	71/2%	
38.13.00.00	4	Free	71/2%	
38.15.00.00	4	Free	71/2%	
38.16.00.00	4	Free	71/2%	
38.18.00.00	3	25%	50%	
38.19.00.02	3	Free	71/2%	
39.07.00.01	3	55%	70%	
40.13.00.00	3	25%	35%	
42.01.00.00	4	Free	71/2%	
42.02.00.09	3	55%	70%	
42.03.00.00	3	25%	35%	
42.05.00.00	3	25%	35%	
44.03/04.00	3	71/2%	10%	
44.03/04.00	4	5%	71/2%	
44.05.00.01	3	71/2%	10%	
44.05.00.01	4	21/2%	71/2%	
44.13.00.09	3	71/2%	10%	
44.13.00.09	4	71/2%	7½%	
44.13.00.09	4	21/2%	71/2%	
44.20.00.00	3	25%	30%	
44.21.00.00	3	71/2%	25%	
44.21.00.00	4	5%	71/2%	
44.22.00.00	3	71/2%	25%	
44.22.00.00	4	Free	71/2%	
44.23.00.00	3	25%	30%	
44.25.00.00	3	25%	30%	
44.27.00.01	3	25%	35%	
45.01.00.00	4	Free	71/2%	
45.03/04.00	3	25%	35%	
47.02.00.00	3	45%	55%	
48.06/07.01	3	25%	35%	
48.10.00.00	3	45%	55%	
48.11.00.00	3	35%	55%	
48.12.00.00	3	25%	35%	
48.14.00.00	3	45%	55%	
48.15.00.00	3	45%	55%	
48.16/17.00	3	45%	55%	
48.18.00.00	3	45%	55%	
48.19.00.00	3	45%	55%	
48.21.00.01	3	5%	71/2%	
48.21.00.02	3	$1.20	$3.00	
48.21.00.02	3	50%	75%	
48.21.00.09	3	45%	55%	
49.08.00.00	3	35%	55%	
49.09.00.00	3	45%	55%	
49.10.00.00	3	50%	55%	
49.11.00.02	3	45%	55%	
49.11.00.04	3	Free	71/2%	
58.01/03.00	3	60%	70%	
59.02.00.02	4	5%	71/2%	
59.03.00.02	4	5%	71/2%	
59.04.00.00	3	35%	50%	
59.05.00.01	3	5%	71/2%	
59.10.00.00	3	25%	35%	
60.02.00.00	3	60%	70%	
60.02.00.00	4	5%	71/2%	
60.03.00.00	3	60%	70%	
60.03.00.00	4	5%	71/2%	
60.04.00.09	3	60%	70%	
60.04.00.09	4	5%	71/2%	
60.06.00.09	3	60%	70%	
60.06.00.09	4	5%	71/2%	
61.01.00.00	3	60%	70%	
61.01.00.00	4	5%	71/2%	
61.02.00.00	3	60%	70%	
61.02.00.00	4	5%	71/2%	
61.03.00.09	3	60%	70%	
61.03.00.09	4	5%	71/2%	
61.04.00.00	3	60%	70%	
61.04.00.00	4	5%	71/2%	
61.05.00.00	3	60%	70%	
61.05.00.00	4	5%	71/2%	
61.07./08.00	3	60%	10%	
61.07./08.00	4	5%	Free	
61.09.00.00	3	60%	70%	
61.09.00.00	4	5%	71/2%	
61.10.00.00	3	60%	70%	
61.10.00.00	4	5%	71/2%	
61.11.00.09	4	5%	71/2%	
62.01.00.00	4	5%	71/2%	
62.02.00.00	3	60%	70%	
62.02.00.00	4	5%	71/2%	
62.03.00.00	3	71/2%	50%	
62.03.00.00	4	Free	71/2%	
62.04.00.00	3	25%	45%	
62.04.00.00	4	5%	71/2%	
62.05.00.09	3	60%	70%	
62.05.00.09	4	5%	71/2%	
63.01.00.00	3	60%	70%	
63.01.00.00	4	5%	71/2%	
63.02.00.00	4	5%	71/2%	
64.01.00.00	3	321/2%	40%	
64.02.00.00	3	321/2%	40%	
64.03.00.00	3	321/2%	40%	
64.04.00.00	3	321/2%	40%	
65.01/02.00	3	55%	70%	
65.01/02.00	4	5%	71/2%	
65.03/07.00	3	55%	70%	
65.03/07.00	4	5%	71/2%	
66.01.00.00	3	50%	70%	
67.02.00.00	3	50%	60%	
68.01/03.00	4	5%	71/2%	
68.06.00.00	3	71/2%	10%	
68.06.00.00	4	Free	71/2%	
68.08/09.01	3	25%	35%	
68.10.00.01	3	25%	35%	
68.11.00.00	3	25%	50%	
68.12.00.01	3	25%	35%	
68.16.00.01	3	25%	35%	
69.09.00.00	4	5%	71/2%	
69.11/13.01	3	5%	10%	
69.11/13.01	4	5%	Free	
69.11/13.09	3	25%	50%	
70.10.00.00	4	5%	71/2%	
70.18.00.00	4	Free	71/2%	
71.12.00.00	3	10%	20%	
71.12.00.00	4	Free	71/2%	
73.10.00.00	3	71/2%	10%	
73.10.00.00	4	Free	71/2%	
73.13.00.01	3	10%	50%	
73.21.00.01	3	40%	50%	
73.23.00.00	4	5%	71/2%	
73.24.00.00	4	5%	71/2%	
73.26.00.09	4	Free	71/2%	
73.29.00.00	4	5%	71/2%	
73.30.00.00	4	5%	71/2%	
73.31.00.00	3	35%	50%	
73.32.00.00	3	25%	50%	
73.35.00.00	4	5%	71/2%	
73.40.00.02	3	5%	71/2%	
73.40.00.03	4	5%	71/2%	
73.40.00.09	3	25%	50%	
74.01/02.00	4	5%	71/2%	
74.18.00.00	3	25%	50%	
74.19.00.09	3	25%	50%	
75.01.00.00	4	5%	71/2%	
75.06.00.00	3	25%	50%	
76.01.00.00	4	5%	71/2%	
76.08.00.01	3	40%	50%	
76.10.00.00	4	5%	71/2%	
76.11.00.00	4	5%	71/2%	
77.01.00.00	4	5%	71/2%	
77.02/03.09	3	25%	50%	
77.04.00.00	4	5%	71/2%	
78.01.00.00	4	5%	71/2%	
78.06.00.00	3	25%	50%	
79.01.00.00	4	5%	71/2%	
79.05/06.09	3	25%	50%	
80.01.00.00	4	5%	71/2%	
80.06.00.01	3	5%	10%	
80.06.00.01	4	5%	Free	
80.06.00.09	3	25%	50%	
81.01/03.00	4	5%	71/2%	
81.04.00.00	4	5%	71/2%	
82.01.00.00	4	5%	71/2%	
82.03.00.00	3	71/2%	10%	
82.03.00.00	4	Free	71/2%	
82.04.00.09	3	71/2%	10%	
82.04.00.09	4	Free	71/2%	
82.08.00.00	3	25%	30%	
83.03.00.00	3	60%	70%	
83.04/05.00	3	60%	70%	
83.07.00.09	3	25%	35%	
83.13.00.00	3	25%	55%	
84.01.00.00	4	5%	71/2%	
84.02.00.00	4	5%	71/2%	
84.03.00.00	4	5%	71/2%	
84.04/05.00	4	5%	71/2%	
84.06.00.09	4	5%	71/2%	
84.07.00.00	4	5%	71/2%	
84.08.00.09	4	5%	71/2%	
84.09.00.00	4	5%	71/2%	
84.10/11.02	3	60%	70%	
84.10/11.09	4	5%	71/2%	
84.13.00.00	4	5%	71/2%	
84.14.00.00	4	5%	71/2%	
84.15.00.01	3	5%	71/2%	
84.15.00.02	3	35%	40%	
84.15.00.09	3	20%	30%	
84.15.00.09	4	5%	71/2%	
84.16.00.00	4	5%	71/2%	
84.17.00.01	3	35%	70%	
84.17.00.09	4	5%	71/2%	
84.18.00.09	4	5%	71/2%	
84.19.00.01	3	60%	70%	
84.19.00.01	4	5%	71/2%	
84.19.00.09	4	5%	71/2%	
84.20.00.01	3	25%	40%	
84.20.00.09	4	5%	71/2%	
84.21.00.00	4	5%	71/2%	
84.22.00.00	4	5%	71/2%	
84.23.00.00	4	5%	71/2%	
84.25.00.01	4	5%	71/2%	
84.29.00.00	4	5%	71/2%	
84.30.00.00	4	5%	71/2%	
84.31/35.00	4	5%	71/2%	
84.36/39.00	4	5%	71/2%	
84.40.00.01	3	60%	70%	
84.40.00.01	4	5%	71/2%	
84.40.00.09	3	20%	30%	
84.40.00.09	4	5%	71/2%	
84.41.00.00	3	5%	71/2%	
84.42.00.00	4	5%	71/2%	
84.43/44.00	4	5%	71/2%	
84.45.00.00	4	5%	71/2%	
84.46/48.00	4	5%	71/2%	
84.49.00.00	4	5%	71/2%	
84.50.00.00	4	5%	71/2%	
84.51.00.00	3	30%	35%	
84.56/57.00	4	5%	71/2%	
84.58.00.00	3	30%	70%	
84.59.00.03	3	60%	70%	
84.59.00.09	4	5%	71/2%	
84.60.00.00	4	5%	71/2%	
84.61.00.09	4	5%	71/2%	
84.62.00.00	4	5%	71/2%	
84.63.00.00	4	5%	71/2%	
84.64.00.00	4	5%	71/2%	
84.65.00.00	4	5%	71/2%	
85.01.00.01	3	5%	71/2%	
85.01.00.09	4	5%	71/2%	
85.02.00.00	4	5%	71/2%	
85.03.00.00	3	25%	35%	
85.04.00.00	3	25%	50%	
85.05.00.00	4	5%	71/2%	
85.06.00.00	3	60%	70%	
85.07.00.09	3	25%	40%	
85.08.00.00	4	5%	71/2%	
85.09.00.00	3	25%	40%	
85.10.00.00	3	25%	40%	
85.11.00.00	4	5%	71/2%	
85.12.00.02	3	60%	70%	
85.15.00.01	4	5%	71/2%	
85.15.00.09	3	25%	40%	
85.16.00.00	4	5%	71/2%	
85.17.00.00	3	25%	40%	
85.18.00.00	4	5%	71/2%	
85.19.00.00	4	5%	71/2%	
85.20.00.09	3	25%	40%	
85.21.00.09	3	25%	40%	
85.22.00.00	4	5%	71/2%	
85.23.00.00	4	5%	71/2%	
85.24.00.00	3	25%	40%	
85.25.00.00	4	5%	71/2%	
85.26.00.00	4	5%	71/2%	
85.27.00.00	4	5%	71/2%	
85.28.00.00	4	5%	71/2%	
87.01.00.01	3	25%	30%	
87.01.00.09	4	5%	71/2%	
87.02.00.01	3	10%	71/2%	
87.02.00.01	4	5%	71/2%	
87.02.00.03	3	10%	15%	
87.02.00.03	4	5%	71/2%	
87.02.00.04	3	100%	105%	
87.02.00.11	3	115%	120%	
87.02.00.12	3	130%	135%	
87.02.00.13	3	145%	150%	
87.02.00.19	3	225%	230%	
87.02.00.21	3	100%	105%	
87.02.00.22	3	115%	120%	
87.02.00.23	3	130%	135%	
87.02.00.24	3	210%	215%	
87.02.00.29	3	85%	90%	
87.02.00.31	3	70%	75%	
87.02.00.32	3	80%	85%	
87.02.00.39	3	60%	65%	
87.02.00.49	3	60%	65%	
87.03.00.01	3	10%	15%	
87.03.00.01	4	5%	71/2%	
87.03.00.09	3	25%	30%	
87.04.00.00	3	10%	71/2%	
87.04.00.00	4	5%	71/2%	
87.05.00.00	3	25%	35%	
87.06.00.01	3	40%	50% or $7.00 per unit whichever is the greater	
87.06.00.01	4	5%	71/2%	
87.06.00.09	4	5%	71/2%	
87.07.00.00	3	10%	15%	
87.07.00.00	4	5%	71/2%	
87.09.00.01	3	71/2%	80%	
87.09.00.02	3	30%	35%	
87.09.00.09	4	5%	7½%	
87.10.00.00	3	7½%	10%	
87.10.00.00	4	Free	7½%	
87.12.00.01	4	5%	7½%	
89.03.00.00	3	10%	7½%	
89.03.00.00	4	5%	7½%	
89.04.00.00	3	10%	7½%	
89.04.00.00	4	5%	7½%	
89.05.00.00	4	5%	7½%	
90.01/02.09	3	25%	30%	
90.03/04.00	3	25%	30%	
90.07.00.01	3	30%	35%	
90.07.00.02	4	5%	71/2%	
90.08.00.09	3	25%	30%	
90.09.00.01	3	25%	35%	
90.10.00.03	4	5%	71/2%	
90.10.00.09	3	25%	30%	
90.11.00.00	4	5%	71/2%	
90.12.00.00	4	5%	71/2%	
90.13.00.09	3	25%	30%	
90.14.00.00	4	5%	71/2%	
90.15.00.00	4	5%	71/2%	
90.16.00.00	4	5%	71/2%	
90.17.00.00	3	5%	71/2%	
90.18.00.00	3	5%	71/2%	
90.19.00.00	3	5%	71/2%	
90.20.00.00	3	5%	71/2%	
90.21.00.00	3	5%	71/2%	
90.22.00.00	4	5%	71/2%	
90.23.00.00	4	5%	71/2%	
90.24.00.00	4	5%	71/2%	
90.26.00.00	4	5%	71/2%	
90.27.00.00	4	5%	71/2%	
90.28.00.09	4	5%	71/2%	
90.29.00.00	4	5%	71/2%	
91.06.00.00	4	5%	71/2%	
92.01/07.00	3	10%	15%	
92.11.00.01	3	50%	70%	
92.12.00.01	3	10%	20%	
92.12.00.01	4	5%	71/2%	
92.13.00.00	3	25%	40%	
94.01.00.00	3	60%	70%	
94.04.00.00	3	60%	70%	
96.01/04.01	3	40%	45%	
97.01/03.00	3	25%	35%	
97.04.00.02	3	50%	70%	
97.04.00.09	3	25%	35%	
97.05.00.00	3	50%	70%	
97.08.00.00	3	25%	35%	
98.03/05.01	3	5%	71/2%	
98.06/09.01	3	5%	71/2%	
98.06/09.09	3	25%	35%	
98.10.00.01	3	$1.00	$2.00	
98.10.00.01	4	5%	71/2%	
99.01/03.00	4	Free	71/2%	
99.06.00.01	3	60%	70%	
99.06.00.09	4	Free	71/2%	

AMENDMENTS OF ITEMS IN PART 2 OF SCHEDULE

Provision amended	Amendment
	
Code No.	Column	Delete -	Insert -	
106		3	5%	71/2%	
111		3	5%	71/2%	
117		3	5%	71/2%	
119		4	5%	71/2%	
122	(a)	4	5%	71/2%	
122	(b)	3	20%	30%	
122	(b)	4	5%	71/2%	
122	(d)	3	20%	30%	
122	(d)	4	5%	71/2%	
122	(e)	3	0.5c	1.5c	
122	(e)	4	Free	71/2%	
122	(g)	3	5%	10%	
122	(g)	4	5%	71/2%	
124		3	Free	71/2%	
126		4	5%	71/2%	

AMENDMENTS OF ITEMS IN PART 3 OF SCHEDULE

Provision Amended	Amendment
	
Code No.	Column	Delete -	Insert -	
				
236	3	60%	65%	

Passed by the House of Representatives this third day of December, in the year of our Lord one thousand, nine hundred and eighty-five.

Passed by the Senate this sixteenth day of December, in the year of our Lord one thousand, nine hundred and eighty-five.

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