GOVERNMENT OF FIJI

CUSTOMS TARIFF (BUDGET AMENDMENT) (NO. 3) DECREE 2012
(DECREE NO. 69 OF 2012)

IN exercise of the powers vested in me as the President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009, I hereby make the following Decree— 

TO AMEND THE CUSTOMS TARIFF ACT 1986 

Short title and commencement

1. This Decree may be cited as the Customs Tariff (Budget Amendment) (No. 3) Decree 2012, and shall come into force on 22nd November, 2012. 

Schedule 2 amended

2. Schedule 2 to the Customs Tariff Act 1986 is amended in— 

(a) Part 1 by deleting— 

(i) the duty rates appearing in columns 2, 3 or 4 as mentioned against each tariff item and substituting new duty rates for the tariff items specified below— 

Tariff Items 	Column 	Delete 	substitute 	
0401.10.10 	3 	"15%" 	"32%" 	
0401.20.10 	3 	"15%" 	"32%" 	
0401.40.10 	3 	"15%" 	"32%" 	
0401.50.10 	3 	"15%" 	"32%" 	
0402.10.10 	3 	"15%" 	"32%" 	
0402.21.90 	3 	"15%" 	"32%" 	
0402.29.90 	3 	"15%" 	"32%" 	
0402.91.90 	3 	"15%" 	"32%" 	
0402.99.90 	3 	"15%" 	"32%" 	
0403.10.00 	3 	"15%" 	"32%" 	
0403.90.00 	3 	"5%" 	"32%" 	
0405.10.90 	3 	"5%" 	"32%" 	
0405.20.00 	3 	"5%" 	"32%" 	
0406.10.10 	3 	"15%" 	"32%" 	
0406.10.90 	3 	"5%" 	"32%" 	
0406.20.10 	3 	"15%" 	"32%" 	
0406.20.90 	3 	"5%" 	"32%" 	
0406.30.10 	3 	"15%" 	"32%" 	
0406.30.90 	3 	"5%" 	"32%" 	
0406.40.10 	3 	"15%" 	"32%" 	
0406.40.90 	3 	"5%" 	"32%" 	
0406.90.10 	3 	"15%" 	"32%" 	
0406.90.90 	3 	"5%" 	"32%" 	
0702.00.00 	4 	"10%" 	"Free" 	
0703.90.00 	4 	"10%" 	"Free" 	
0704.10.00 	4 	"10%" 	"Free" 	
0704.20.00 	4 	"10%" 	"Free" 	
0704.90.00 	4 	"10%" 	"Free" 	
0705.11.00 	4 	"10%" 	"Free" 	
0705.19.00 	4 	"10%" 	"Free" 	
0705.21.00 	4 	"10%" 	"Free" 	
0705.29.00 	4 	"10%" 	"Free" 	
0706.10.00 	4 	"10%" 	"Free" 	
0706.90.00 	4 	"10%" 	"Free" 	
0707.00.00 	4 	"10%" 	"Free" 	
0708.10.00 	4 	"10%" 	"Free" 	
0708.20.00 	4 	"10%" 	"Free" 	
0708.90.00 	4 	"10%" 	"Free" 	
0709.20.00 	4 	"10%" 	"Free" 	
0709.30.00 	4 	"10%" 	"Free" 	
0709.40.00 	4 	"10%" 	"Free" 	
0709.51.00 	4 	"10%" 	"Free" 	
0709.59.00 	4 	"10%" 	"Free" 	
0709.60.00 	4 	"10%" 	"Free" 	
0709.70.00 	4 	"10%" 	"Free" 	
0709.91.00 	4 	"10%" 	"Free" 	
0709.92.00 	4 	"10%" 	"Free" 	
0709.93.00 	4 	"10%" 	"Free" 	
0709.99.00 	4 	"10%" 	"Free" 	
2106.90.32 	3 	"$47.28 per litre" 	"$52.01 per litre"	
2106.90.39 	3 	"$82.78 per litre of alcohol" 	"$91.06 per litre of alcohol" 	
2203.00.10 	3 	"$2.22 per litre" 	"$2.44 per litre"	
2203.00.90 	3 	"$3.02 per litre" 	"$3.32 per litre"	
2204.10.90 	3 	"$4.71 per litre" 	"$5.18 per litre"	
2204.21.90 	3 	"$4.17 per litre" 	"$4.59 per litre"	
2204.29.90 	3 	"$4.17 per litre" 	"$4.59 per litre"	
2205.10.90 	3 	"$4.17 per litre" 	"$4.59 per litre"	
2205.90.90 	3 	"$4.17 per litre" 	"$4.59 per litre"	
2206.00.19 	3 	"$2.88 per litre" 	"$3.17 per litre"	
2206.00.22 	3 	"$2.88 per litre" 	"$3.17 per litre"	
2206.00.29 	3 	"$4.60 per litre" 	"$5.06 per litre"	
2206.00.92 	3 	"$2.88 per litre" 	"$3.17 per litre"	
2206.00.99 	3 	"$4.17 per litre" 	"$4.59 per litre"	
2207.10.00 	3 	"$82.78 per litre of alcohol" 	"$91.06 per litre of alcohol" 	
2207.20.10 	3 	"$47.28 per litre" 	"$52.01 per litre"	
2207.20.90 	3 	"$82.78 per litre of alcohol" 	'$91.06 per litre of alcohol" 	
2208.20.10 	3 	"$1.86 per litre" 	"$2.05 per litre"	
2208.20.20 	3 	"$47.28 per litre" 	'$52.01 per litre"	
2208.20.90 	3 	"$82.78 per litre of alcohol" 	"$91.06 per litre of alcohol" 	
2208.30.10 	3 	"$1.86 per litre" 	"$2.05 per litre"	
2208.30.20 	3 	"$47.28 per litre" 	"$52.01 per litre" 	
2208.30.90 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.40.10 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.40.20 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.40.90 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.50.10 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.50.20 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.50.90 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.60.10 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.60.20 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.60.90 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.70.11 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.70.12 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.70.19 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.70.21 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.70.22 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.70.29 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.90.11 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.90.19 	3	"$1.86 per litre"	"$2.05 per litre"	
2208.90.21 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.90.29 	3	"$47.28 per litre"	"$52.01 per litre"	
2208.90.91 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2208.90.99 	3	"$82.78 per litre of alcohol"	"$91.06 per litre of alcohol"	
2401.10.00 	3	"$145.03 per kg"	"$159.53 per kg"	
2401.20.00 	3 	"$145.03 per kg"	"$159.53 per kg"	
2401.30.00 	3	"$145.03 per kg"	"$159.53 per kg"	
2402.10.00 	3 	"$93.37 per kg"	"$102.71 per kg"	
2402.20.00 	3 	"$153.76 per kg or 1000 cigarettes, whichever is the greater"	$169.14 per kg or 1000 cigarettes, whichever is the greater"	
2402.90.10 	3 	"$93.37 per kg"	"$102.71 per kg"	
2402.90.90 	3	"$153.76 per kg or1000 cigarettes, whichever is the greater"	"$169.14 per kg or 1000 cigarette s, whichever is the greater"	
2403.11.00 	3	"$93.37 per kg"	"$102.71 per kg"	
2403.19.00 	3	"$93.37 per kg"	"$102.71 per kg"	
2403.91.00 	3	"$93.37 per kg"	"$102.71 per kg"	
2403.99.90 	3	"$93.37 per kg"	"$102.71 per kg"	
2707.10.00 	3	"44 cents per litre"	"46 cents per litre"	
2707.20.00 	3	"44 cents per litre"	"46 cents per litre"	
2707.30.00 	3	"44 cents per litre"	"46 cents per litre"	
2707.50.10 	3	"44 cents per litre"	"46 cents per litre"	
2710.12.11 	3	"44 cents per litre"	"46 cents per litre"	
2710.12.12 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.12.13 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.12.19 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.12.31 	3 	"18 cents per litre" 	"20 cents per litre"	
2710.12.32 	3 	"18 cents per litre" 	"20 cents per litre"	
2710.12.39 	3 	"10 cents per litre" 	"12 cents per litre"	
2710.20.11 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.20.12 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.20.13 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.20.19 	3 	"44 cents per litre" 	"46 cents per litre"	
2710.20.31 	3 	"18 cents per litre" 	"20 cents per litre"	
2710.20.32 	3 	"18 cents per litre" 	"20 cents per litre"	
2710.20.33 	3 	"10 cents per litre" 	"12 cents per litre"	
2902.20.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2902.30.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2902.41.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2902.42.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2902.43.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2902.44.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2905.11.00 	3 	"44 cents per litre" 	"46 cents per litre"	
2903.79.10 	3 	"5%" 	"32%" 	
2903.79.90 	3 	"5%" 	"32%" 	
3826.00.00 	3 	"18 cents per litre" 	"20 cents per litre"	
3923.30.00 	4 	"Free" 	"15%" 	
3923.50.00 	4 	"Free" 	"15%" 	
3923.90.00 	4 	"Free" 	"15%" 	
3924.10.00 	4 	"Free" 	"15%" 	
3924.90.00 	4 	"Free" 	"15%" 	
8704.21.11 	3 	"32%" 	"5%" 	
8704.21.13 	3 	"32%" 	"5%" 	
8704.22.11 	3 	"32%" 	"5%" 	
8704.22.12 	3 	"32%" 	"5%" 	
8704.23.10 	3 	"32%" 	"5%" 	
8704.31.11 	3 	"32%" 	"5%" 	
8704.31.13 	3 	"32%" 	"5%" 	
8704.32.11 	3 	"32%' 	"5%" 	
8704.32.13 	3 	"32%" 	"5%" 	
8706.00.10 	3 	"32%" 	"5%" 	
8706.00.91 	3 	"32%" 	"5%" 	
8704.21.11 	4 	"15%" 	"5%" 	
8704.21.13 	4 	"15%" 	"5%" 	
8704.22.11 	4 	"15%" 	"5%" 	
8704.22.12 	4 	"15%" 	"5%" 	
8704.23.10 	4 	"15%" 	"5%" 	
8704.31.11 	4 	"15%" 	"5%" 	
8704.31.13 	4 	"15%" 	"5%" 	
8704.32.11 	4 	"15%" 	"5%" 	
8704.32.13 	4 	"15%" 	"5%" 	
8706.00.10 	4 	"15%" 	"5%" 	
8706.00.91 	4 	"15%" 	"5%" 	
9908.00.10 	2 	"$47.28 per litre" 	"$52.01 per litre" 	

2051 
(ii)	tariff items 1212.99.10 and 1212.99.90 under the subheading 1212.99, and substituting the following—

Item no. 	Description 	Fiscal 	Import
Excise 	Import
Vat 	export Duty 	statistical Code 	Unit 	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	
"1212.99.00 	- - Other 	5% 	Free 	15% 	Free 	054.89 	kg" 	

(iii) tariff item 1211.90.00 and substituting the following—

Item no. 	Description 	Fiscal 	Import
Excise 	Import
Vat 	export Duty 	statistical Code 	Unit 	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	
"1212.99.0 	- - Other 							
1211.90.10	- - - Kava or yaqona	5%	Free	15%	Free	292.49	kg	
1211.90.90	- - - Other	5%	Free	15%	Free	292.49	kg"	

 (iv) tariff item 3923.10.00 and substituting the following—

Item no. 	Description 	Fiscal 	Import
Excise 	Import
Vat 	export Duty 	statistical Code 	Unit 	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	
"3923.10	- Boxes, cases, crates and similar articles							
3923.10.10	- - - Of styrofoam	32%	15%	15%	Free	893.19	kg	
3923.10.90	- - - Other 	15%	Free	15%	Free	89319	kg"	

(v)	tariff item 8418.99.00 and substituting the following—

Item no. 	Description 	Fiscal 	Import
Excise 	Import
Vat 	export Duty 	statistical Code 	Unit 	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	
"8418.99	- - Other 							
8418.99.10	- - - Coolroom freezer panels	32%	15%	15%	Free	741.49	kg	
8418.99.90	- - - Other	5%	Free	15%	Free	741.49	kg"	

(vi) tariff item 2903.79.20; 

	(b)	Part II in concession code 117 (iii) by deleting "8 cents" in column 3 and substituting "10 cents"; and 
	
	(c) Part III— 
	
	(i)	by deleting concession code "260"; and
	
	(ii)	in concession code 272 by deleting "5%" in column 4 and substituting "Free". 

GIVEN under my hand this 22nd day of November 2012.

EPELI NAILATIKAU
President of the Republic of Fiji