FIJI

Customs Tariff (Amendment) Act 1986

No. 26 of 1986

I assent
P.K. Ganilau
Governor General

[16th December 1986]

AN ACT TO AMEND THE TARIFF ACT, 1986

ENACTED by the Parliament of Fiji -

Short title, etc.

1. - (1) This Act may be cited as the Customs Tariff (Amendment) Act, 1986.

(2) The Customs Tariff Act, 1986 is in this Act referred to as the principal Act.

Schedule 1

2. - (1) Schedule 1 to the principal Act is amended by substituting the expression 'than' for the expression 'that' in line one of clause 4(1) (b).

Schedule 2

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

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

(a) by inserting the following item immediately after Tariff Item No. 04.02.00.01 - 

"04.02.00.02 	Milk in solid form such as		75% 	5% 	Free";
block or powder put up in sachets

(b) by substituting the following item for Tariff Item No. 04.03.00.01 - 

"04.03.00.01	Butter (excluding ghee) 		70%	 5% 	Free";
in retail packs not exceeding 1 kg

(c) by substituting the following heading and items for Tariff Item No. 09.01.00.00 -

"09.01	Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion:

09.01.00.01	Put up in sachets 		75% 	5%	Free

09.01.00.09	Other 				50% 	5%	Free";

(d) by substituting the following heading and items for Tariff Item No. 17.01.00.00 - 

"17.01		Beet sugar and cane sugar, in solid form:

17.01.00.01	Put up in sachets 		75% 	5%	Free

17.01.00.09	Other 				50% 	5%	Free";

(e) by substituting the following heading and items for Tariff Item Nos. 21.01 and 21.02 - 

"21.01 (No heading):

21.02	Extracts, essences or concentrates, of coffee, tea or mate and preparations with a basis of those extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:

21.01/02.01	Put up in sachets 			75%	5%	Free
21.01/02.09	Other					50%	5%	Free";

(f) "by substituting the following heading and items for Tariff Item No. 23.01.00.00 - 

"23.01		Flours and meals, of meat, offals, fish, crustaceans or molluscs,
			unfit for human consumption; greaves:

23.01.00.01		Fish meal and whale meal	30%	5%	Free

23.01.00.09		Other	5%	Free	Free";

(g) by substituting the express 'item No.27.00.10.03' for the expression 'items No.27.10.00.03 and 27.10.00.04' in Additional Note 7 to Chapter 27;

(h) By substituting the expression '27.10.00.04' for the expression '27.10.00.05' in Additional Note 8 to Chapter 27;

(i) by substituting the following items for Tariff Item Nos. 27.10.00.03, 27.10.00.04, and 27.10.00.05 - 

"27.10.00.03		Distillate fuel oil	14c per litre	7.5% 	Free

27.10.00.04		Residue fuel oil	1.5c per litre	7.5%	Free";

(j) by substituting the expression '85%' for the expression '75%' in Additional Note 8 to Chapter 29;

(k) by substituting the following for Tariff Item No. 33.06.00.03 - 

"33.06.00.03	Sunburn preventive 		10% 	Free	Free";
preparations, sunscreen
and suntan preparations

(l) by inserting the following item immediately after Tariff Item No. 42.02.00.01 - 

"42.02.00.02	Cases, boxes and similar 		Free 	Free	Free";
containers specifically shaped or
fitted to contain cameras, camera lenses,
binoculars and telescopes

(m) by substituting the expression "45% Fiscal and 7.5% Customs" for the expression "35% 'Fiscal' and 5% 'Customs'" in line one of Additional Note 9 to Section XI;

(n) by substituting the following heading and items for Tariff Item No. 64.01.00.00 - 

"64.01	Footwear with outer soles and uppers of rubber or artificial plastic material:

64.01.00.01	Footwear with upper			75%		7.5%	Free
straps or thongs assembled to
the sole by means of plugs
('flip-flop' sandals)

64.01.00.09 	Other 					45%	7.5%	Free";

(o) by substituting the following heading and items for Tariff Item No. 71.12.00.00 - 

"71.12	Articles of jewellery and parts thereof, of precious metal or rolled precious metal:

71.12.00.01	Inlaid with or incorporating pearls,	10%	Free	Free
precious or semi-precious stones

71.12.00.09	Other 					20%	7.5%	Free";

(p) by substituting the following heading and items for Tariff Item No. 84.01.00.00 - 

"84.01	Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers:

84.01.00.01	Wood fired boilers 			5% 	Free	Free

84.01.00.09	Other					10%	7.5%	Free";

(q) by substituting the following 84.10/11.02 - 

"84.10/11.02 	Fans and blowers of a			60%	7.5%	Free";
kind suitable for use in hotels, restaurants, canteens and the like, but excluding fans and blowers without motor simply rotating in free air

(r) by inserting the following item immediately after Tariff Item No 84.15.00.02 - 

"84.15.00.03	Condensing units, self-		60%	7.5%	Free"
contained comprising a compressor,
condenser and pump for use with
air conditioning units

(s) by substituting the following items for Tariff Item No 84.17.00.01 - 

"84.17.00.01	Instantaneous or storage		70%	7.5%	Free
water heaters, non-electrical

84.17.00.02 	Heating and cooking			25%	7.5%	Free":
apparatus, sanitary and other
appliances, of a kind suitable for
use in hotels, restaurants, canteens
and the like

(t) by inserting the following item immediately after Tariff Item No. 84.52/55.01 - 

"84.52/55.02	Automatic data processing		20%	7.5%	Free";
machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

(u) by substituting the following items for Tariff Item No. 84.59.00.03 - 

"84.59.00.03	Carpet sweepers, non-			60%	7.5%	Free
electric; vacuum cleaners, floor polishing, sanding, scrubbing, scraping and scouring appliances, other than those falling within heading No. 85.06

84.59.00.04	Air coolers; air humidifiers-		60%	7.5%	Free";
dehumidifiers

(v) by substituting the expression '87.02.00.04' for the expression '87.02.00.03' in Additional Note 5 to Chapter 87;

(w) by inserting the following item immediately after Tariff Item No. 87.01.00.01 - 

"87.01.00.02	Agricultural tractors			5%	Free	Free";

(x) by substituting the following items for Tariff Item Nos. 87.02.00.01, 87.02.00.02, 87.02.00.03 and 87.02.00.04 - 

"87.02.00.01	Chassis fitted with engines		35%	7.5%	Free
and cabs whether or not the cab is complete, and having a piston displacement not exceeding 2000 cm3

87.02.00.02 	Chassis fitted with en-			7.5%	7.5%	Free
gines and cabs whether or not
the cab is complete, and having
a piston displacement exceeding
2000 cm3

87.02.00.03	Ambulances				7.5%	Free	Free

87.02.00.04 	Dumpers; refuse collectors		15%	7.5%	Free
whether or not fitted with
loading, compressing, damping
etc., devices

87.02.00.05 	Motor caravans 			105%	7.5%	Free";

(y) by substituting the following heading and items for Tariff item No. 87.04.00.00 - 

"87.04	Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03:

87.04.00.01	Having a piston displacement		35%	7.5%	Free
not exceeding 2000 cm3

87.04.00.09 	Having a piston displacement		7.5%	7.5%	Free";
exceeding 2000 cm3 

(z) by inserting the following item immediately after Tariff Item No. 87.06.00.01 - 

"87.06.00.02	Exhaust pipes and			25% 	7.5%	Free";
exhaust boxes (silencers)

(aa) by substituting the following item for Tariff Item Nos. 87.12.00.01 and 87.12.00.09 - 

"87.12.00.00	Parts and accessories of		10%	7.5%	Free".
articles falling within heading
No. 87.09, 87.10 or 87.11

SCHEDULE 2 - PART 2

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

(a) by inserting the following Code as Code 109 - 

"109	Sanitary protection products other 		Free	Free";
than full size pads (tabbed or tables)
(such headings as the Comptroller may approve)

(b) by substituting the expression '87.01.00.02' for '87.01.00.09' in Code No. 119;

(c) by substituting the following for item (d) in Code 122 - 

"(d)	Industrial washing machines,
extractors and dryers [Item		30%	7.5%";
Nos. 84.19.00.01 and
84.40.00.01]

(d) by inserting the following as item (f) in Code 122 - 

"(f)	Industrial distillate fuel oil		1.5c per litre		7.5%";

(e) by inserting the following item immediately after item (h) in Code 122 - 

"(i) 	Shaped textile fabrics 			25%		7.5%";
or fabrics assembled by sewing, gumming or otherwise (e.g. patchwork etc.) classified as made up articles by application of Note 6 to Section XI but which require considerable processing for converting into finished articles of Chapters 59, 60, 61 and 62

(f) by substituting the following Code for Code 125 - 

"125	Domestic appliances and parts there-		7.5%		Free";
of solely powered by solar energy (such headings as the Comptroller may approve)

(g) by substituting the following for Code 127 (iv) - 

"(iv) 	Genuine leather handbags, purses, 		10%		Free";
wallets, key cases and the like (excluding suit-cases, attache-cases, beauty-cases, brief-cases and satchels) falling in item
No. 42.02.00.09

SCHEDULE 2-PART 3

(4) Part 3 of Schedule 2 to the principal Act is amended - 

(a) by substituting the following in column (6) of Code 201 - 

"That the goods are for the use of the Governor-General and his family";

(b) by deleting Code 209 (ii);

(c) by deleting Code 210;

(d) by substituting the expression '$100.00' for the expression '$50.00' in column 3 to Code 220 (ix);

(e) by substituting the following Code for Code 224 - 

"224 A hospital or medical institution	Medical, hospital, surgical and dental goods, approved by the Comptroller	Free	Free	That the goods specified in column (3) are solely for medical, surgical or dental purposes, in a hospital or medical institution approved by the Permanent Secretary for Health	The Medical Superintendent";	

(f) by substituting the following Code for Code 234 - 

"234 A person, statutory body or a charitable trust	Goods approved by the Minister for entry at reduced duty rates under the provisions of Section 10 of the Customs Tariff Act	As determined by the Minister	As determined by the Minister	(a) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted;  (b) the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions laid down in section 17 of the Custom Tariff Act.  (c) that the concession be subject to such other conditions as the Minister may impose.	The person approved by the Comptroller";	

(g) by inserting the following Code as Code 235 -

"235 A producer or manufacturer in Fiji	Goods approved by the Minister for entry at reduced duty rates under the provisions of Section 11 of the Customs Tariff Act	As determined by the Minister	As determined by the Minister	(a) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted;  (b) The disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act;  (c) That the concession be subject to such other conditions as the Minister may impose.	The person approved by the Comptroller".	

_______

SCHEDULE

(Section 3(1))

AMENDMENTS OF ITEMS IN PART I OF SCHEDULE 2

Provision Amended 			Amendment
Tariff Item No.	Column	Delete	Insert	
17.04/05.00	3	80%	115%	
18.06.00.01	3	80%	115%	
18.06.00.02	3	50%	55%	
18.06.00.09	3	35%	55%	
19.01/02.01	3	50%	55%	
19.05.00.00	3	80%	85%	
19.08.00.00	3	75%	85%	
20.05.00.00	3	75%	85%	
20.07.00.00	3	50%	55%	
21.04.00.00	3	50%	75%	
21.07.00.02	3	50%	55%	
22.01/02.09	3	50%	55%	
22.03.00.09	3	$1.75	$2.00	
22.07.00.02	3	$1.75	$2.00	
22.08.00.01	3	$42.89	$45.64	
22.08.00.09	3	$24.50	$27.25	
22.09.00.02	3	$24.50	$27.25	
22.09.00.09	3	$42.89	$45.64	
24.01.00.00	3	$27.85	$29.85	
24.02.00.01	3	$46.37	$51.37	
24.02.00.02	3	$50.73	$55.73	
24.02.00.09	3	$43.80	$48.80	
27.06.00.00	4	Free	7.5%	
27.07.00.01	3	26c	30c	
27.10.00.01	3	26c	30c	
27.10.00.09	3	10%	15%	
28.29/48.01	3	70%	85%	
29.01/03.01	3	26c	30c	
29.04/05.01	3	26c	30c	
32.09.00.00	3	75%	90%	
33.04/05.00	3	50%	55%	
34.01/02.00	3	75%	85%	
34.03.00.00	3	10%	15%	
34.05.00.00	3	25%	35%	
35.01/05.00	3	25%	35%	
35.06.00.00	3	25%	35%	
36.05.00.00	3	150%	200%	
38.11.00.01	3	50%	60%	
38.11.00.02	3	75%	85%	
38.14.00.00	3	10%	15%	
38.18.00.00	3	50%	55%	
38.19.00.09	3	30%	40%	
39.01/06.02	3	50%	75%	
39.01/06.09	3	10%	15%	
39.07.00.01	3	70%	80%	
39.07.00.02	3	35%	40%	
39.07.00.09	3	50%	60%	
40.08.00.02	3	50%	75%	
40.11.00.01	3	50% or $7.00 per tyre whichever is the greater	55% or $8.00 per tyre whichever is the greater	
40.11.00.09	3	50%	55%	
40.14.00.09	3	25%	35%	
40.16.00.00	3	25%	35%	
42.02.00.09	3	70%	80%	
44.24.00.00	3	50%	60%	
44.27.00.01	3	35%	40%	
44.27.00.09	3	50%	60%	
44.28.00.00	3	50%	60%	
48.01/05.00	3	10%	15%	
48.06/07.09	3	10%	15%	
48.10.00.00	3	55%	60%	
48.11.00.00	3	55%	60%	
48.14.00.00	3	55%	60%	
48.15.00.00	3	55%	60%	
48.16/17.00	3	55%	60%	
48.18.00.00	3	55%	60%	
48.19.00.00	3	55%	60%	
48.21.00.09	3	55%	60%	
49.08.00.00	3	55%	60%	
49.09.00.00	3	55%	60%	
49.10.00.00	3	55%	60%	
49.11.00.01	3	55%	60%	
49.11.00.02	3	55%	60%	
50.01/03.00	4	Free	7.5%	
50.04/08.00	4	Free	7.5%	
50.09/10.00	4	Free	7.5%	
51.01/03.00	4	Free	7.5%	
51.04.00.00	4	Free	7.5%	
52.01.00.00	4	Free	7.5%	
52.02.00.00	4	Free	7.5%	
53.01.00.00	4	Free	7.5%	
53.02/05.00	4	Free	7.5%	
53.06/09.00	4	Free	7.5%	
53.10.00.00	4	Free	7.5%	
53.11.00.00	4	Free	7.5%	
53.12/13.00	4	Free	7.5%	
54.01/02.00	4	Free	7.5%	
54.03/04.00	4	Free	7.5%	
54.05.00.00	4	Free	7.5%	
55.01/04.00	4	Free	7.5%	
55.05/06.00	4	Free	7.5%	
55.07.00.00	4	Free	7.5%	
55.08.00.00	4	Free	7.5%	
55.09.00.00	4	Free	7.5%	
56.01/04.00	4	Free	7.5%	
56.05/06.00	4	Free	7.5%	
56.07.00.00	4	Free	7.5%	
57.01/04.00	4	Free	7.5%	
57.05/08.00	4	Free	7.5%	
57.09/12.00	4	Free	7.5%	
58.04.00.00	4	Free	7.5%	
58.07.00.01	4	Free	7.5%	
58.08.00.00	4	Free	7.5%	
58.09.00.00	4	Free	7.5%	
58.10.00.09	4	Free	7.5%	
59.03.00.09	4	Free	7.5%	
59.04.00.00	3	50%	60%	
59.07.00.00	4	Free	7.5%	
59.08.00.00	4	Free	7.5%	
59.11.00.00	4	Free	7.5%	
59.12.00.00	4	Free	7.5%	
60.01.00.00	4	Free	7.5%	
60.02.00.00	3	70%	80%	
60.03.00.00	3	70%	80%	
60.04.00.01	4	Free	7.5%	
60.04.00.09	3	70%	80%	
60.05.00.09	3	70%	80%	
60.06.00.01	4	Free	7.5%	
60.06.00.09	3	70%	80%	
61.01.00.00	3	70%	80%	
61.02.00.00	3	70%	80%	
61.03.00.01	4	Free	7.5%	
61.03.00.09	3	70%	80%	
61.04.00.00	3	70%	80%	
61.05.00.00	3	70%	80%	
61.06.00.09	3	70%	80%	
61.09.00.00	3	70%	80%	
61.10.00.00	3	70%	80%	
61.11.00.01	4	Free	7.5%	
62.02.00.00	3	70%	80%	
62.03.00.00	3	50%	60%	
62.05.00.09	3	70%	80%	
64.02.00.00	3	40%	45%	
64.03.00.00	3	40%	45%	
64.04.00.00	3	40%	45%	
66.01.00.00	3	70%	75%	
73.36.00.01	3	7.5%	10%	
73.36.00.01	4	Free	7.5%	
73.36.00.09	3	35%	25%	
76.15.00.09	3	50%	60%	
83.07.00.09	3	35%	40%	
84.06.00.02	4	5%	7.5%	
84.12.00.00	3	70%	60%	
84.15.00.09	3	30%	20%	
84.19.00.01	3	70%	60%	
84.40.00.01	3	70%	60%	
85.06.00.00	3	70%	60%	
85.12.00.09	3	35%	25%	
85.15.00.01	3	20%	25%	
85.15.00.03	3	10%	Free	
87.02.00.11	3	120%	110%	
87.02.00.12	3	135%	120%	
87.02.00.13	3	150%	130%	
87.02.00.19	3	230%	205%	
87.02.00.21	3	105%	95%	
87.02.00.22	3	120%	105%	
87.02.00.23	3	135%	115%	
87.02.00.24	3	215%	190%	
87.06.00.01	3	50% or $7.00 per unit whichever is the greater	55% or $8.00 per unit whichever is the greater	
87.10.00.00	3	10%	25%	
91.02/04.00	3	25%	30%	
92.12.00.01	3	20%	30%	
92.12.00.03	3	35%	20%	

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

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

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