GOVERNMENT OF FIJI
________

CUSTOMS TARIFF (BUDGET AMENDMENT) (NO. 4) DECREE 2010
(DECREE No. 68 of 2010)

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 maybe cited as the Customs Tariff (Budget Amendment) (No. 4) Decree 2010 and shall come into force on the 26th of November 2010.

Part I of Schedule 2 amended
2. Part I of Schedule 2 to the Customs Tariff Act 1986 is amended by - 

(a) deleting the duty rates appearing in columns 2, 3 or 4 as mentioned against each tariff item and inserting with new duty rates for the tariff items specified below - 

Tariff Items	Column	Delete	Substitute	
0702.00.00	4	Free	10%	
0703.90.00	3	15%	32%	
0703.90.00	4	Free	10%	
0704.10.00	4	Free	10%	
0704.20.00	4	Free	10%	
0704.90.00	4	Free	10%	
0705.11.00	4	Free	10%	
0705.19.00	4	Free	10%	
0705.21.00	3	15%	32%	
0705.21.00	4	Free	10%	
0705.29.00	3	15%	32%	
0705.29.00	4	Free	10%	
0706.10.00	4	Free	10%	
0706.90.00	4	Free	10%	
0707.00.00	3	15%	32%	
0707.00.00	4	Free	10%	
0708.10.00	3	15%	32%	
0708.20.00	3	15%	32%	
0708.90.00	3	15%	32%	
0708.10.00	4	Free	10%	
0708.20.00	4	Free	10%	
0708.90.00	4	Free	10%	
0709.20.00	3	15%	32%	
0709.30.00	3	15%	32%	
0709.40.00	3	15%	32%	
0709.51.00	3	15%	32%	
0709.59.00	3	15%	32%	
0709.20.00	4	Free	10%	
0709.30.00	4	Free	10%	
0709.40.00	4	Free	10%	
0709.51.00	4	Free	10%	
0709.59.00	4	Free	10%	
0709.60.00	4	Free	10%	
0709.70.00	3	15%	32%	
0709.70.00	4	Free	10%	
0709.90.00	3	15%	32%	
0709.90.00	4	Free	10%	
1704.10.00	4	Free	15%	
1704.90.00	4	Free	15%	
1806.20.10	4	Free	15%	
1806.20.90	4	Free	15%	
1806.31.00	4	Free	15%	
1806.32.00	4	Free	15%	
1806.90.10	4	Free	15%	
1806.90.90	4	Free	15%	
1904.10.00	4	Free	15%	
1904.20.00	4	Free	15%	
1904.30.00	4	Free	15%	
1904.90.00	4	Free	15%	
1905.31.00	4	Free	15%	
1905.32.10	4	Free	15%	
1905.32.90	4	Free	15%	
1905.90.10	4	Free	15%	
1905.90.90	4	Free	15%	
2004.10.00	4	Free	15%	
2005.20.00	4	Free	15%	
2009.11.00	3	15%	32%	
2009.12.00	3	15%	32%	
2009.19.00	3	15%	32%	
2009.21.00	3	15%	32%	
2009.29.00	3	15%	32%	
2009.31.00	3	15%	32%	
2009.39.00	3	15%	32%	
2009.41.00	3	15%	32%	
2009.49.00	3	15%	32%	
2009.50.00	3	15%	32%	
2009.61.00	3	15%	32%	
2009.69.00	3	15%	32%	
2009.71.00	3	15%	32%	
2009.79.00.	3	15%	32%	
2009.80.00	3	15%	32%	
2009.90.00	3	15%	32%	
2106.90.32	3	$44.56 per litre	$45.90 per litre	
2106.90.39	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2201.10.00	4	10%	15%	
2201.90.00	4	10%	15%	
2202.10.00	4	10%	15%	
2202.90.00	4	10%	15%	
2203.00.10	3	$2.10 per litre	$2.16 per litre	
2203.00.90	3	$2.84 per litre	$2.93 per litre	
2204.10.90	3	$4.44 per litre	$4.57 per litre	
2204.21.90	3	$3.93 per litre	$4.05 per litre	
2204.29.90	3	$3.93 per litre	$4.05 per litre	
2205.10.90	3	$3.93 per litre	$4.05 per litre	
2205.90.90	3	$3.93 per litre	$4.05 per litre	
2206.00.19	3	$2.72 per litre	$2.80 per litre	
2206.00.22	3	$2.72 per litre	$2.80 per litre	
2206.00.29	3	$4.34 per litre	$4.47 per litre	
2206.00.92	3	$2.72 per litre	$2.80 per litre	
2206.00.99	3	$3.93 per litre	$4.05 per litre	
2207.10.00	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2207.20.10	3	$44.56 per litre	$45.90 per litre	
2207.20.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.20.10	3	$1.76 per litre	$1.81 per litre	
2208.20.20	3	$44.56 per litre	$45.90 per litre	
2208.20.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.30.10	3	$1.76 per litre	$1.81 per litre	
2208.30.20	3	$44.56 per litre	$45.90 per litre	
2208.30.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.40.10	3	$1.76 per litre	$1.81 per litre	
2208.40.20	3	$44.56 per litre	$45.90 per litre	
2208.40.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.50.10	3	$1.76 per litre	$1.81 per litre	
2208.50.20	3	$44.56 per litre	$45.90 per litre	
2208.50.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.60.10	3	$1.76 per litre	$1.81 per litre	
2208.60.20	3	$44.56 per litre	$45.90 per litre	
2208.60.90	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.70.11	3	$1.76 per litre	$1.81 per litre	
2208.70.12	3	$44.56 per litre	$45.90 per litre	
2208.70.19	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.70.21	3	$1.76 per litre	$1.81 per litre	
2208.70.22	3	$44.56 per litre	$45.90 per litre	
2208.70.29	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.90.11	3	$1.76 per litre	$1.81 per litre	
2208.90.19	3	$1.76 per litre	$1.81 per litre	
2208.90.21	3	$44.56 per litre	$45.90 per litre	
2208.90.29	3	$44.56 per litre	$45.90 per litre	
2208.90.91	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2208.90.99	3	$78.03 per litre of alcohol	$80.37 per litre of alcohol	
2401.10.00	3	$136.71 per kg	$140.81 per kg	
2401.20.00	3	$136.71 per kg	$140.81 per kg	
2401.30.00	3	$136.71 per kg	$140.81 per kg	
2402.10.00	3	$88.01 per kg	$90.65 per kg	
2402.20.00	3	$144.93 per kg or1000 cigarettes, whichever is the
whichever is the greater	$149.28 per kg or1000 cigarettes

whichever is the greater	
2402.90.10	3	$88.01 per kg	$90.65 per kg	
2402.90.90	3	$144.93 per kg or1000 cigarettes,
whichever is the greater	$149.28 per kg or1000 cigarettes
whichever is the greater	
2403.10.00	3	$88.01 per kg	$90.65 per kg	
2403.91.00	3	$88.01 per kg	$90.65 per kg	
2403.99.90	3	$88.01 per kg	$90.65 per kg	
3917.21.90	3	15%	32%	
3917.22.90	3	15%	32%	
3917.23.90	3	15%	32%	
3917.29.90	3	15%	32%	
3917.31.90	3	15%	32%	
8426.11.90	3	32%	15%	
8426.12.90	3	32%	15%	
8426.19.90	3	32%	15%	
8426.20.90	3	32%	15%	
8426.30.90	3	32%	15%	
8426.41.90	3	32%	15%	
8426.49.90	3	32%	15%	
8426.91.90	3	32%.	15%	
8426.99.90	3	32%	15%	
8427.10.90	3	32%	15%	
8427.20.90	3	32%	15%	
8427.90.90	3	32%	15%	
8429.11.90	3	32%	15%	
8429.19.90	3	32%	15%	
8429.20.90	3	32%	15%	
8429.30.90	3	32%	15%	
8429.40.90	3	32%	15%	
8429.51.90	3	32%	15%	
8429.52.90	3	32%	15%	
8429.59.90	3	32%	15%	
8430.10.90	3	32%	15%	
8430.20.90	3	32%	15%	
8430.31.90	3	32%	15%	
8430.39.90	3	32%	15%	
8430.41.90	3	32%	15%	
8430.49.90	3	32%	15%	
8430.50.90	3	32%	15%	
8430.61.90	3	32%	15%	
8430.69.90	3	32%	15%	
8539.21.00	4	Free	15%	
8539.22.00	4	Free	15%	
8539.29.00	4	Free	15%	
8539.31.00	4	Free	15%	
8539.32.00	4	Free	15%	
8544.49.00	3	15%	32%	
8544.60.00	3	15%	32%	
8703.32.40	3	32%	15%	
8703.32.60	3	32%	15%	
9613.10.00	3	$1.00 each or15% whichever is the greater	$5.00 each or 15% whichever is the greater	
9613.20.00	3	$1.00 each or15% whichever is the greater	$5.00 each or 15% whichever is the greater	
9613.80.10	3	$1.00 each or15% whichever is the greater	$5.00 each or 15% whichever is the greater	
9908.00.10	2	$44.56 per litre	$45.90 per litre	

(b) deleting tariff item No."6813.89.00" and inserting "6813.89".

(c) deleting tariff item "8703.10.00" and inserting the following -

Item No.	Description	Fiscal	Import
Excise	Import
Vat	Export
Duty	Statistical
Code
	Unit	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

8703.10	
-Vehicles specifically designed for travelling on snow; golf cars and similar vehicles
							
8703.10.10	 - Solar powered golf cars
	Free	Free	12.5%	Free	781.203	u	
8703.10.20	 - Other golf cars
	5%	Free	12.5%	Free	781.207	u	
8703.10.90	 - Other	32%	Free	12.5%	Free	781.209	u

(d) deleting tariff items "8703.23.10, 8703.23.20, 8703.23.30, 8703.23.40, 8703.23.50, 8703.23.60 and 8703.23.90" and inserting the following - 
	
Item No.	Description	Fiscal	Import
Excise	Import
Vat	Export
Duty	Statistical
Code
	Unit	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc
							
8703.23.11	Ambulances	32% or $9150 per unit
whichever is the greater
	15%	12.5%	Free	781.231	u	
8703.23.12	New motor caravans

	- 32%	15%	12.5%	Free	781.232	u	
8703.23.13	Used or reconditioned motor caravans	32% or $9150 per unit
whichever is the greater
	15%	12.5%	Free	781.233	u	
8703.23.14	New passenger motor cars and racing cars	15%	15%	12.5%	Free	
781.234	
u	
8703.23.15	Used or reconditioned passenger motor cars and racing cars	32% or $9150 per unit
whichever is the greater
	15%	12.5%	Free	

781.235	

u	
8703.23.16	New other passenger motor vehicles
	
15%	
15%	
12.5%	Free	
781.236	
u	
8703.23.19	Used or reconditioned
other passenger motor
vehicles
	32% or $9150
per unit
whichever is
the greater	
15%	
12.5%	
Free	
781.237	
u	
	Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc
							
8703.23.21	Ambulances
per unit
whichever is
the greater
	
32% or $9150	
15%	
12.5%	
Free	
781.238	
u	
8703.23.22 	New motor caravans
	32%	15%	12.5%	Free	781.239	u	
8703.23.23	Used or reconditioned
motor caravans	32% or $9150
per unit
whichever is the greater	15%	12.5%	Free	781.241	u	
8703.23.24	New passenger motor
cars and racing cars
	32%	15%	12.5%	Free	781.242	u	
8703.23.25	Used or reconditioned
passenger motor cars
and racing cars	32% or $9150
per unit
whichever is the greater	15%	12.5%	Free	781.243	u	
8703.23.26	New other passenger motor vehicles	
32%	15%	12.5%	Free	781.244	u	
8703.23.29	Used or reconditioned
other passenger vehicles	32% or $9150
per unit
whichever is the greater	15%	12.5%	Free	781.249	u	

(d) by deleting tariff item "9603.90/00" and inserting the following - 
	
Item No.	Description	Fiscal	Import
Excise	Import
Vat	Export
Duty	Statistical
Code
	Unit	
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
	
9603.90	Other						
	
9603.90.10	Mops	32%	Free	12.5%	Free	899.727	
u
	
9603.90.90	Other	5%	Free	12.5%	Free	899.729	u

Part II of Schedule 2 amended
3. Part II of Schedule 2 to the Customs Tariff Act 1986 is amended by - 

(a) inserting a new Note 5 after Note 4 - 

"5. Part 2 duty concessions are to be claimed at the time of importation or at the time of clearance from bonded warehouses ";

(b) deleting paragraph "(iv)" in column 2 of concession code 124;

(c) inserting the following new item after item no. (iii) in concession code 124 -

Code	Description	Fiscal	Excise	Vat	
(1)	(2)	(3)	(4)	(5)	

124	
(iv) Wedding apparels imported by the foreign couples or brought
into the country by other persons for the brides and grooms that will be worn by the wedding couples to get married in Fiji	
Free 	
Free 	
Free	

(d) by inserting the following new item after item no. (vi) in concession code 124 -

Code	Description	Fiscal	Excise	Vat	
(1)	(2)	(3)	(4)	(5)	

124	
(vii) Disposable gas lighter
blanks for filling gas	
15%	
Free	
12.5%	

Part III of Schedule 2 amended
4. Part III of Schedule 2 to the Customs Tariff Act 1986 is amended - 

(a) by inserting the expression "at the time of importation or at the time of clearance from bonded warehouses" after the word "claimed" in condition (a) of Note 3;

(b) by deleting "$400.00" in column 3 of concession code 218 (ix) and inserting "$1000.00";

(c) by deleting "234" and inserting "240" in Note 9;

(d) by deleting the expression "water jet ski" under concession code 235 (ii);

(e) by inserting the following new concession code after concession code 239 - 

Code	Persons or Bodies	Goods	Fiscal	Excise	Vat	Conditions	Certificate 
to be signed by 	
(1)	(2)	(3)	(4)	(5)	(6)	(7) 	(8)	

240	
Companies approved under Duty
Suspension Scheme	
New plant machinery	
Free	
Free	
12.5%	
(a) That the goods are directly used in the manufacture of goods approved under Duty Suspension Scheme (DSS)

(b) That 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
	
The person
approved
by the
Comptroller	

Given under my hand this 31st day of December 2010.

EPELI NAILATIKAU 
President of the Republic of Fiji
_____________________