REPUBLIC OF THE FIJI ISLANDS

INTERIM GOVERNMENT OF THE REPUBLIC OF THE FIJI ISLANDS

___________

CUSTOMS TARIFF ACT (BUDGET AMENDMENT) (No. 4) 
PROMULGATION 2007 
(PROMULGATION No. 40 of 2007)

IN exercise of the powers conferred upon the Interim Government, and upon the exercise of my own deliberate judgement as President of the Republic of the Fiji Islands as to what is best and good for the people of Fiji, and by the executive authority of the State in accordance with section 85 of the Constitution and such other powers as may appertain, and with the advice of Cabinet, I, Josefa Iloilovatu Uluivuda, make this Promulgation - 

TO AMEND THE CUSTOMS TARIFF ACT 1986

Short title and commencement

1. This Promulgation may be cited as the Customs Tariff Act (Amendment) (No. 4) Promulgation 2007 and comes into force on 23rd November 2007.

Part 1 of Schedule 2 amended

2. Part 1 of Schedule 2 to the Customs Tariff Act 1986 is amended as follows: -

(a) by deleting the expression "3%" in column 3 for all tariff items attracting this rate in Part 1 of the tariff schedule (except for the tariff items specified below) and substituting it with the expression "5%":

0801.11.00
0801.19.00 
0804.30.00 
0804.50.00 
0805.10.00 
0805.20.00 
0805.50.00
7325.10.10 
8517.12.00

(b) by deleting the fiscal duty rate in column 3 and substituting the new fiscal duty rate for the tariff items specified below

Tariff Item	Column	Delete	Substitute	
0201.10.00	3	27%	15%	
0201.20.00	3	27%	15%	
0201.30.00	3	27%	15%	
0202.10.00	3	27%	15%	
0202.20.00	3	27%	15%	
0202.30.00	3	27%	15%	
0203.11.00	3	27 %	15%	
0203.12.00	3	27%	15%	
0203.19.00	3	27%	15%	
0203.21.00	3	27%	15%	
0203.22.00	3	27%	15%	
0203.29.00	3	27%	15%	
0207.11.00	3	27%	15%	
0207.12.00	3	27%	15%	
0207.13.00	3	27%	15%	
0207.14.00	3	27%	15%	
0207.24.00	3	27%	15%	
0207.25.00	3	27%	15%	
0207.26.00	3	27%	15%	
0207.27.00	3	27%	15%	
0708.10.00	3	27%	15%	
0708.20.00	3	27%	15%	
0708.90.00	3	27%	15%	
0713.10.10	3	15%	5%	
0801.11.00	3	3	15%	
0801.19.00	3	3	15%	
0804.30.00	3	3	15%	
0804.50.00	3	3	15%	
0805.10.00	3	3	15%	
0805.20.00	3	3	15%	
0805.50.00	3	3	15%	
1006.30.00	3	27%	15%	
1006.40.00	3	27%	15%	
1604.11.00	3	27%	15%	
1604.12.00	3	27%	15%	
1604.13.00	3	27%	15%	
1604.14.00	3	27%	15%	
1604.15.00	3	27%	15%	
1604.16.00	3	27%	15%	
1604.19.00	3	27%	15%	
1604.20.00	3	27%	15%	
2106.90.32	3	$43.26 per litre	$44.56 per litre	
2106.90.39	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2203.00.10	3	$2.04 per litre	$2.10 per litre	
2203.00.90	3	$2.76 per litre	$2.84 per litre	
2204.10.90	3	$4.31 per litre	$4.44 per litre	
2204.21.90	3	$3.82 per litre	$3.93 per litre	
2204.29.90	3	$3.82 per litre	$3.93 per litre	
2205.10.90	3	$3.82 per litre	$3.93 per litre	
2205.90.90	3	$3.82 per litre	$3.93 per litre	
2206.00.19	3	$2.64 per litre	$2.72 per litre	
2206.00.22	3	$2.64 per litre	$2.72 per litre	
2206.00.29	3	$4.21 per litre	$4.34 per litre	
2206.00.92	3	$2.64 per litre	$2.72 per litre	
2206.00.99	3	$3.82 per litre	$3.93 per litre	
2207.10.00	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2207.20.10	3	$43.26 per litre	$44.56 per litre	
2207.20.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.20.10	3	$1.71 per litre	$1.76 per litre	
2208.20.20	3	$43.26 per litre	$44.56 per litre	
2208.20.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.30.10	3	$1.71 per litre	$1.76 per litre	
2208.30.20	3	43.26 per litre	$44.56 per litre	
2208.30.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.40.10	3	$1.71 per litre	$1.76 per litre	
2208.40.20	3	$43.26 per litre	$44.56 per litre	
2208.40.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.50.10	3	$1.71 per litre	$1.76 per litre	
2208.50.20	3	$43.26 per litre	$44.56 per litre	
2208.50.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.60.10	3	$1.71 per litre	$1.76 per litre	
2208.60.20	3	$43.26 per litre	$44.56 per litre	
2208.60.90	3	$75.76 per litre of
alcohol	$78.03 per litre of alcohol	
2208.70.11	3	$1.71 per litre	$1.76 per litre	
2208.70.12	3	$43.26 per litre	$44.56 per litre	
2208.70.19	3	$75.76 per litre of alcohol	$78.03 per litre of alcohol 	
2208.70.21	3	$1.71 per litre	$1.76 per litre	
2208.70.22	3	$43.26 per litre	$44.56 per litre	
2208.70.29	3	$75.76 per litre of alcohol	$78.03 per litre of alcohol	
2208.90.11	3	$1.71 per litre	$1.76 per litre	
2208.90.19	3	$1.71 per litre	$1.76 per litre	
2208.90.21	3	$43.26 per litre	$44.56 per litre	
2208.90.29	3	$43.26 per litre	$44.56 per litre	
2208.90.91	3	$75.76 per litre of alcohol	$78.03 per litre of alcohol	
2208.90.99	3	$75.76 per litre of
alcohol	$78.03 per litre of  alcohol	
2401.10.00	3	$132.73 per kg	$136.71 per kg	
2401.20.00	3	$132.73 per kg	$136.71 per kg	
2401.30.00	3	$132.73 per kg	$136.71 per kg	
2402.10.00	3	$85.45 per kg	$88.01 per kg	
2402.20.00	3	$140.71 per kg or
1000 cigarettes,
whichever is the
greater	$144.93 per kg or 1000
cigarettes, whichever is
the greater	
2402.90.10	3	$85.345 per kg	$88.01 per kg	
2402.90.90	3	$140.71 per kg or
1000 cigarettes,
whichever is the
greater	$144.93 per kg or 1000
Cigarettes, whichever is
the greater	
2403.10.00	3	$85.45 per kg	$88.01 per kg	
2403.91.00	3	$85.45 per kg	$88.01 per kg	
2403.99.90	3	$85.45 per kg	$88.01 per kg	
2523.21.00	3	27%	15%	
2523.29.00	3	27%	15%	
2523.30.00	3	27%	15%	
2523.90.00	3	27%	15%	
3917.21.90	3	27%	15%	
3917.22.90	3	27%	15%	
3917.23.90	3	27%	15%	
3917.29.90	3	27%	15%	
3917.31.90	3	27%	15%	
4819.30.00	3	27%	15%	
4819.40.00	3	27%	15%	
7325.10.10	3	3%	15%	
7615.19.10	3	27%	15%	
8471.30.00	3	Free	15%	
8471.41.00	3	Free	5%	
8471.49.00	3	Free	5%	
8471.50.00	3	Free	5%	
8471.60.00	3	Free	5%	
8471.70.00	3	Free	5%	
8471.80.00	3	Free	5%	
8471.90.00	3	Free	5%	
8473.30.00	3	Free	5%	
8517.12.00	3	3%	15%	
8528.41.00	3	Free	5%	
8528.51.00	3	Free	5%	
8528.61.00	3	Free	5%	
8544.42.00	3	27%	15%	
8544.49.00	3	27%	15%	
8544.60.00	3	27%	15%.	
8712.00.00	3	15%	5%	
9908.00.10	2	$43.26 per litre	$44.56 per litre	

(c) by deleting tariff items 8426.11.00, 8426.12.00, 8426.19.00, 8426.20.00, 8426.30.00, 8426.41.00, 8426.49.00, 8426.91.00 and 8426.99.00 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)	

8426.11	
--	
Overhead traveling crane on fixed support
							
8426.11.10
	---	New	5%	5%	12.5%	Free	744.310	u	
8426.11.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.311	u	
8426.12	--	Mobile lifting frames on
tyres and straddle carriers
							
8426.12.10	---	New
	5%	5%	12.5%	Free	744.320	u	
8426.12.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.321	u	
8426.19	---	Other
							
8426.19.10	---	New
	5%	5%	12.5%	Free	744.330	u	
8426.19.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.331	u	
8426.20	--	Tower cranes
							
8426.20.10	---	New
	5%	5%	12.5%	Free	744.340	u	
8426.20.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.341	u	
8426.30	--	Portal or pedestal jib cranes
							
8426.30.10	---	New
	5%	5%	12.5%	Free	744.350	u	
8426.30.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.351	u	
8426.41	--	On tyres
							
8426.41.10	---	New
	5%	5%	12.5%	Free	744.371	u	
8426.41.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.372	u	
8426.49 	---	Other
							
8426.49.10	---	New
	5%	5%	12.5%	Free	744.379	u	
8426.49.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.373	u	
8426.91	--	Designed for mounting on road vehicles
							
8426.91.10	---	New
	5°%	5%	12.5%	Free	744.391	u	
8426.91.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.392	u	
8426.99	--	Other
							
8426.99.10	---	New
	5%	5%	12.5%	Free	744.393	u	
8426.99.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.399	u	

(d) by deleting tariff items 8427.10.00, 8427.20.00, 8427.90.00 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)	

8427.10.	
-	
Self propelled trucks propelled by an electric motor

8427.10.10	---	New
	5%	5%	12.5%	Free	744.110	u	
8427.10.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.111	u	
8427.20	-	Other self propelled trucks
							
8427.20.10	---	New
	5%	5%	12.5%	Free	744.120	u	
8427.20.90	---	Used or reconditioned
	27%	15%	12.5%	Free	744.121	u	
8427.90	-	Other trucks
							
8427.90.10	---	New
	5%	5%	12.5%	Free	744.130	u	
8427.90.90	---	Used or reconditioned	27%	15%	12.5%	Free	744.131	u	

(e) by deleting tariff items 8429.11.00, 8429.19.00, 8429.20.00, 8429.30.00, 8429.40.00, 8429.51.00. 8429.52.00 and 8429.59.00 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)	

8429.11	
--	
Track laying

8429.11.10	
---	
New
	5%	5%	12.5%	Free	723.111	u	
8429.11.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.112	u
	
8429.19	--	Other
							
8429.19.10	---	New
	5%	5%	12.5%	Free	723.119	u	
8429.19.90
	---	Used or reconditioned
	27%	15%	12.5%	Free	723.113	u	
8429.20	-	- Graders and levellers							
8429.20.10	---	New
	5%	5%	12.5%	Free	723.120	u	
8429.20.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.121	u	
8429.30
	-	Scrapers							
8429.30.10	---	New
	5%	5%	12.5°%	Free	723.310	u	
8429.30.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.311	u	
8429.40	-	Tamping machines and road rollers
							
8429.40.10	---	New
	5%	5%	12.5%	Free	723.330	u	
8429.40.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.331	u	
8429.51
	--	Front-end shovels loaders
							
8429.51.10	---	New
	5%	5%	12.5%	Free	723.210	u	
8429.51.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.211	u	
8429.52	--	Machinery with a 360° revolving superstructure
							
8429.52.10	---	New
	5%	5%	12.5%	Free	723.220	u	
8429.52.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.221	u	
8429.59
	---	Other							
8429.59.10	---	New
	5%	5%	12.5%	Free	723.222	u	
8429.59.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.290	u	

(f) by deleting tariff items 8430.10.10, 8430.20.00, 8431.00.00, 8430.39.00, 8430.41.00, 8430.49.00, 8430.50.00, 8430.61.00 and 8430.69.00 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)	
8430.10	-	Pile - drivers and pile - extractors
							
8430.10.10	---	New
	5%	5%	12.5%	Free	723.410	u	
8430.10.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.411	u	
8430.20	-	Snow - plough and snow - blowers
							
8430.20.10	---	New
	5%	5%	12.5%	Free	723.420	u	
8430.20.90
	---	Used or reconditioned
	27%	15%	12.5%	Free	723.421	u	
8430.31	--	Self-propelled
							
8430.31.10	---	New
	5%	5%	12.5%	Free	723.350	u	
8430.31.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.351	u
	
8430.39
	--	Other							
8430.39.10	---	New
	5%	5%	12.5%	Free	723.430	u	
8430.39.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.431	u	
8430.41	---	Self – propelled
							
8430.41.10	---	New
	5%	5%	12.5%	Free	723.370	u	
8430.41.90	---	Used or reconditioned
	27%	15%	12.5%	Free	7273.371	u	
8430.49 	--	Other
							
8430.49.10	---	New	5%	5%	12.5%	Free	723.440	u	
8430.49.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.441	u	
8430.50.	-	Other machinery, self-propelled
							
8430.50.10	---	New
	5%	5%	12.5%	Free	723.390	u	
8430.50.90 	---	Used or reconditioned
	27%	15%	12.5%	Free	723.391	u	
8430.61	--	Tamping or compacting machinery
							
8430.61.10	---	New
	5%	5%	12.5%	Free	723.450	u	
8430.61.90	---	Used or reconditioned
	27%	15%	12.5%	Free	723.451	u	
8430.69	---	Other
							
8430.69.10	---	New
	5%	5%	12.5%	Free	723.452	u	
8430.69.90	---	Used or reconditioned	27%	15%	12.5%	Free	723.470	u	

(g) by deleting tariff items 8525.60.10 and 8525.60.20 and substituting with the following tariff items:

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8525.60.10	---	Private mobile radios used in vehicles	3%	Free	12.5%	Free	764.321	u	

(h) by deleting tariff items 8701.20.00 and 8701.30.00 and substituting with the following:

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8701.20	-	Road tractors for semi trailers
							
8701.20.10	---	New
	27%	15%	12.5%	Free	783.200	u	
8701.20.90	---	Used or reconditioned 	27% or $10,542 per unit whichever is the greater
	15%	12.5%	Free	783.201	u	
8701.30	-	Track -laying tractors
							
8701.30.10	---	New
	27%	15%	12.5%	Free	722.300	u	
8701.30.90	---	Used or reconditioned	27% or $6,710 per unit whichever is the greater	15%	12.5%	Free	722.301	u	

(i) by deleting tariff item 8701.90.90 and substituting it with the following tariff items: -

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8701.90.20	---	Other new tractors
	27%	15%	12.5%	Free	722.492	u	
8701.90.90	---	Other used or reconditioned tractors	27% or $3,877 per unit whichever is the greater	15%	12.5%	Free	722.499	u	

(j) by deleting all tariff items created under sub headings 8702.10 and 8702.90 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)	
8702.10.	--	With compression- ignition internal combustion piston engine (diesel or semi - diesel)
							
	---	New motor vehicles
							
8702.10.11	----	For transport of 10 persons or more but not exceeding 15 persons including the driver
	27%	15%	12.5%	Free	783.111	u	
8702.10.12	----	For transport of 16 persons or more but not exceeding 22 persons including the driver
	27%	15%	12.5%	Free	783.112	u	
8702.10.19	----	For transport of 23 persons or more
	27%	15%	12.5%	Free	783.113	u	
	---	Used or reconditioned motor vehicles
							
8702.10.21	----	For transport of 10 persons or more but not exceeding 15 persons including the driver
	27% or $10,400 per unit whichever is the greater	15%	12.5%	Free	783.114	u	
8702.10.22	----	For transport of 16 persons or more but not exceeding 22 persons including the driver
	27% or $12,400 per unit whichever is the greater	15%	12.5%	Free	783.115	u	
8702.10.29	----	For transport of 23 persons or more	27% or $16,500 per unit whichever is the greater
	15%	12.5%	Free	783.123	u	
8702.90	-	Other
							
	---	New motor vehicles
							
8702.90.11	----	For transport of 10 persons or more but not exceeding 15 persons including the driver
	27%	15%	12.5%	Free	783.191	u	
8702.90.12
	----	For transport of 16 persons or more but not exceeding 22 persons including the driver
	27%	15%	12.5%	Free	783.192	u	
8702.90.19	----	For transport of 23 persons or more
	27%	15%	12.5%	Free	783.193	u	
	---	Used or reconditioned motor vehicles
							
8702.90.91	----	For transport of 10 persons or more but not exceeding 15 persons including the driver
	27% or $10,400 per unit whichever is the greater	15%	12.5%	Free	783.194	u	
8702.90.92	----	For transport of 16 persons or more but not exceeding 22 persons including the driver
	27% or $12,400 per unit whichever is the greater	15%	12.5%	Free	783.195	u	
8702.90.99	----	For transport of 23 persons or more	27% or $16,500 per unit whichever is the greater	15%	12.5%	Free	783.199	u	

(k) by deleting the expression "- - - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc" created under subheading 8703.22.

(l) by deleting tariff items 8703.22.11, 8703.22.12, 8703.22.13, 8703.22.14, 8703.22.15, 8703.22.16, 8703.22.19, 8703.22.21, 8703.22.22, 8703.22.23, 8703.22.25, 8703.22.26, 8703.22.27 and 8703.22.29 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)	
8703.22	--	Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc
							
8703.22.10	---	Ambulances
	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.211	u	
8703.22.20	---	New motor caravans
	27%	15%	12.5%	Free	781.212	u	
8703.22.30	---	Used or reconditioned motor caravans	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.213	u	
8703.22.40	---	New passenger motor cars and racing cars
	27%	15%	12.5%	Free	781.214	u	
8703.22.50	---	Used or reconditioned passenger motors cars and racing cars
	27% or $7,350 per unit whichever is the greater	15%	12.5%	Free	781.215	u	
8703.22.60	---	New, other passenger motor vehicles
	27%	15%	12.5%	Free	781.216	u	
8703.22.90	---	Used or reconditioned other passenger motor vehicles	27% or $7,350 per unit whichever is the greater	15%	12.5%	Free	781.219	u	

(m) by deleting the expression "- - - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc" created under subheading 8703.23.

(n) by deleting tariff items 8703.23.11, 8703.23.12, 8703.23.13, 8703.23.14, 8703.23.15, 8703.23.16, 8703.23.19, 8703.23.21, 8703.23.22, 8703.23.23, 8703.23.24, 8703.23.25, 8703.23.26, 8703.23.29, 8703.23.31, 8703.23.32, 8703.23.33, 8703.23,34, 8703.23.35, 8703.23.36, 8703.23.39, 8703.23.41, 8703.23.42, 8703.23.43, 8703.23.44, 8703.23.45, 8703.23.46 and 8703.23.49 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)	
8703.23	--	Of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc
							
8703.23.10	---	Ambulances
	27% or $11, 150 per unit whichever is the greater
	15%	12.5%	Free	781.231	u	
8703.23.20
	---	New motor caravans
	27%	15%	12.5%	Free	781.232	u	
8703.23.30	---	Used or reconditioned motor caravans	27% or $11, 150 per unit whichever is the greater
	15%	12.5%	Free	781.233	u	
8703.23.40	---	New passenger motor cars and racing cars
	27%	15%	12.5%	Free	781.234	u	
8703.23.50	---	Used or reconditioned motor cars and racing cars	27% or $11, 150 per unit whichever is the greater
	15%	12.5%	Free	781.235	u	
8703.23.60
	---	New, other passenger motor vehicles
	27%	15%	12.5%	Free	781.236	u	
8703.23.90
	---	Used or reconditioned other passenger motor vehicles	27% or $11, 150 per unit whichever is the greater.	15%	12.5%	Free	781.239	u	

(o) by deleting the expression "$14,150" in column 3 and substituting it with the expression "$15,000" for tariff items 8703.24.10, 8703.24.30, 8703.24.50 and 8703.24.90.

(p) by deleting the following expressions created under subheading 8703.31:

(i) "- - - of a cylinder capacity not exceeding 1000 cc".
(ii) "- - - of a cylinder capacity exceeding 1000 cc but not exceeding 1200 cc". 
(iii) "- - - of a cylinder capacity exceeding 1200 cc but not exceeding 1500 cc".

(q) by deleting tariff items 8703.31.11, 8703.31.13, 8703.31.14, 8703.31.15, 8703.31.16, 8703.31.19, 8703.31.21, 8703.31.22, 8703.31.23, 8703.31.24, 8703.31.26, 8703.31.29, 8703.31.31, 8703.31.32, 8703.31.33, 8703.31.34, 8703.31.35, 8703.31.36 and 8703.31.39 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)	
	-	Other vehicles, with compression - ignition internal combustion priston engine (diesel) semi -diesel)
							
8703.31	--	Of a cylinder capacity
not exceeding 1500 cc
							
8703.31.10	---	Ambulances
	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.281	u	
8703.31.20	---	New motor caravans
	27%	15%	12.5%	Free	781.282	u	
8703.31.30	---	Used or reconditioned motor caravans	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.283	u	
8703.31.40	---	New passenger motor cars and racing cars
	27%	15%	12.5%	Free	781.284	u	
8703.31.50	---	Used or reconditioned motor cars and racing cars	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.285	u	
8703.31.60	---	New, other passenger motor vehicles
	27%	15%	12.5%	Free	781.286	u	
8703.31.90	---	Used or reconditioned other passenger motor vehicles	27% or $7,350 per unit whichever is the greater
	15%	12.5%	Free	781.289	u	

(r) by deleting the following expressions created under subheading 8703.32:

(iv)"- - - of a cylinder capacity exceeding 1500 cc but not exceeding 1800 cc". 
(v) "- - - of a cylinder capacity exceeding 1800 cc but not exceeding 2000 cc". 
(vi)"- - - of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc".

(s) by deleting tariff items 8703.32.11, 8703.32.12, 8703.32.13, 8703.32.14, 8703.32.15, 8703.32.16, 8703.32.19, 8703.32.21, 8703.32.22, 8703.32.23, 8703.32.24, 8703.32.25, 8703.32.26, 8703.32.29, 8703.32.31, 8703.32.32, 8703.32,33, 8703.32.34, 8703.32.35, 8743.32.36 and 8703.32.39 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)	
8703.32	--	Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc
							
8703.32.10	---	Ambulances	27% or $11, 150 per unit whichever is the greater
	15%	12.5%	Free	781.311	u	
8703.32.20	---	New motor caravans
	27%	15%	12.5%	Free	781.312	u	
8703.32.30	---	Used or reconditioned motor caravans	27% or $11, 150 per unit whichever is the greater
	15%	12.5%	Free	781.313	u	
8703.32.40	---	New passenger motor cars and racing cars
	27%	15%	12.5%	Free	781.314	u	
8703.32.50	---	Used or reconditioned passenger motor cars and racing cars
	27% or $11, 150 per unit whichever is the greater.	15%	12.5%	Free	781.315	u	
8703.32.60	---	New, other passenger motor vehicles
	27%	15%	12.5%	Free	781.316	u	
8703.32.90	---	Used or reconditioned other passenger motor vehicles	27% or $11, 150 per unit whichever is the greater.	15%	12.5%	Free	781.319	u	

(t) by deleting the expression "$13,150" in column 3 and substituting with the expression "$11,150" for tariff items 8703.33.11, 8703.33.13, 8703.33.15 and 8703.33.19.

(u) by deleting the expression "$14,150" in column 3 and substituting it with the expression "$15,000" for tariff items 8703.33.21, 8703.33.23, 8703.33.25 and 8703.33.29.

(v) by deleting tariff items 8704.10.10 and substituting it with the following tariff items: - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.10	---	Dumpers designed for off - highway use
							
8704.10.10	---	New dumpers designed for off- highway use
	27%	15%	12.5%	Free	781.101	u	
8704.10.40		Used or reconditioned dumpers designed for off- highway use	27% or $13, 158 per unit whichever is the greater	15%	12.5%	Free	781.102	u	

(w) by deleting tariff items 8704.22. 11 and 8704.22.19 and substituting with the following tariff items: - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.22.11	---	New of a cylinder capacity not exceeding 2000cc
	27%	15%	12.5%	Free	782.145	u	
8704.22.12	---	New of a cylinder capacity exceeding 2000cc
	27%	15%	12.5%	Free	782.146	u	
8704.22.13	---	Used or reconditioned of a cylinder capacity not exceeding 2000cc	27% or $13,555 per unit whichever is the greater
	15%	12.5%	Free	782.271	u	
8704.22.19	---	Used or reconditioned of a cylinder capacity exceeding 2000cc	27% or $10,513 per unit whichever is the greater	15%	12.5%	Free	782.272	u	

(x) by deleting tariff items 8704.22.20 and 8704.22.90 and substituting with the following tariff items:- 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.22.20	---	New refuse collectors whether or not fitted with loading, compressing, dumping devices etc
	27%	15%	12.5%	Free	782.147	u	
8704.22.30	---	Used or reconditioned refuse collectors whether or not fitted with loading, compressing dumping devices etc
	27% or $9,554 per unit whichever is greater	15%	12.5%	Free	782.273	u	
	---	Other							
8704.22.91
	---	New vehicles	27%	15%	12.5%	Free	782.148	u	
8704.22.99	---	Used or reconditioned other vehicles	27% or $5,469 per unit whichever is greater	15%	12.5%	Free	782.274	u	

(y) by deleting tariff items 8704.23.10, 8704.23.20 and 8704.23.90 and substituting with the following tariff items: - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.23.10	---	New chassis fitted with engine and cabs whether or not the cab is complete
	27%	15%	12.5%	Free	782.149	u	
8704.23.20	---	Used or reconditioned chassis fitted with engine and cabs whether or not the cab is complete
	27% or $9,560 per unit whichever is the greater	15%	12.5%	Free	782.275	u	
8704.23.30	---	New sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials
	27%	15%	12.5%	Free	782.151	u	
8704.23.40	---	Used or reconditioned sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials
	27% or $9,560 per unit whichever is the greater	15%	12.5%	Free	782.276	u	
	---	Other 
							
8704.23.91	----	New
	27%	15%	12.5%	Free	782.152	u	
8704.23.99	----	Other used or reconditioned vehicles	27% or $9,527 per unit whichever is the greater	15%	12.5%	Free	782.277	u	

(z) by deleting tariff items 8704.32.11 and 8704.32.19 and substituting with the following: - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.32.11 	----	New of a cylinder capacity not exceeding 2000cc
	27%	15%	12.5%	Free	782.191	u	
8704.32.12	----	Used or reconditioned of a cylinder capacity not exceeding 2000cc
	27% or $13,070 per unit whichever is the greater	15%	12.5%	Free	782.278	u	
8704.32.13	---	New of a cylinder capacity exceeding 2000cc
	27%	15%	12.5%	Free	782.192	u	
8704.32.19	----	Used or reconditioned of a cylinder capacity exceeding 2000cc	27% or $9,731 per unit whichever is the greater
	15%	12.5%	Free	782.279	u	

(a) (i) by deleting tariff items 8704.32.20, 8704.32.30 and 8704.32.90 and substituting with the following : - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8704.32.20	---	New refuse collectors whether or not fitted with loading, compressing, damping, etc devices
	27%	15%	12.5%	Free	782.193	u	
8704.32.30	---	Used or reconditioned refuse collectors whether or not fitted with loading, compressing, damping, etc devices
	27% or $10,215 per unit whichever is the greater	15%	12.5%	Free	782.292	u	
8704.32.40	---	Other new vehicles of a g,v,w exceeding 5 tonnes but not exceeding 20 tonnes
	27%	15%	12.5%	Free	782.194	u	
8704.32.50	---	Other used or reconditioned vehicles of a g,v,w exceeding 20 tonnes
	27% or $8,927 per unit whichever is the greater	15%	12.5%	Free	782.293	u	
8704.32.60	---	Other new vehicles of g.v.w exceeding 20 tonnes
	27%	15%	12.5%	Free	782.195	u	
8704.32.90	---	Other used or reconditioned vehicles of g.v.w exceeding 20 tonnes	27% or $11,444 per unit whichever is the greater	15%	12.5%	Free	782.294	u	

(ii) by deleting tariff item 8704.90.00 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)	
8704.90	-	Other
							
8704.90.10
	---	New	27%	15%	12.5%	Free	782.199	u	
8704.90.90	---	Used or reconditioned	27% or $366 per unit whichever is the greater	15%	12.5%	Free	782.295	u	

(iii) by deleting tariff items 8705.10.00 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)	
8705.10	-	Crane lorries
							
8705.10.10	---	New
	27%	15%	12.5%	Free	782.210	u	
8705.10.90	---	Used or reconditioned	27% or $6,057 per unit whichever is the 
greater	15%	12.5%	Free	782.211	u	

(iv) by deleting tariff item 8705.20.00 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)	
8705.20	-	Mobile drilling derricks
							
8705.20.10	---	New
	27%	15%	12.5%	Free	782.230	u	
8705.20.90	---	Used or reconditioned	27% or $6,057 per unit whichever is the greater	15%	12.5%	Free	782.212	u	

(v) by deleting tariff item 8705.30.00 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)	
8705.30	-	Fire fighting vehicles
							
8705.30.10	---	New
	27%	15%	12.5%	Free	782.250	u	
8705.30.90	---	Used or reconditioned	27% or 
$6,057 per unit whichever is the greater	15%	12.5%	Free	782.213	u	

(vi) by deleting tariff items 8705.40.00 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)	
8705.40
	-	Concrete - mixer lorries
							
8705.40.10	---	New
	27%	15%	12.5%	Free	782.270	u	
8705.40.90	---	Used or reconditioned
	27% or $16,498 per unit whichever is the greater	15%	12.5%	Free	782.214	u	

(vii) by deleting tariff items 8705.90.10 and 8705.90.90 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)	
8705.90	-	Other
							
8705.90.10	---
	New lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like: lorries for cleansing streets, gutters and the like: spraying lorries
	27%	15%	12.5%	Free	782.291	u	
8705.90.20	---	Used lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like: lorries for cleansing streets, gutters and the like: spraying lorries
	27% or $57,921 per unit whichever is the greater	15%	12.5%	Free	782.292	u	
	---	Other
							
8705.90.91	---	New
	27%	15%	12.5%	Free	782.293	u	
8705.99.99
	---	Used or reconditioned	27% or $8,635 per unit whichever is the greater
	15%	12.5%	Free	782.299	u	

(viii) by deleting tariff items 8706.00.10 and 8706.00.90 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)	
8706.00.10	---	New of a cylinder capacity not exceeding 2000cc	27%	15%	12.5%	Free	784.110	u	
8706.00.20	---	Used or reconditioned of a cylinder capacity not exceeding 2000cc
	27% or $5,209 per unit whichever is the greater	15%	12.5%	Free	782.111	u	
	---	Other
							
8706.00.91	----	New	27%	15%	12.5%	Free	782.112	u	
8706.00.99	----	Used or reconditioned	27% or $5,209 per unit whichever is the greater	15%	12.5%	Free	782.190	u	

(ix) by deleting tariff items 8716.10.00, 8716.20.00, 8716.31.00, 8716.39.00 and 8716.40.00 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)	
8716.10	-	Trailers and semi- trailers of the caravan type, for housing and camping
							
8716.10.10	---	New
	27%	15%	12.5%	Free	786.100	u	
8716.10.90	---	Used or reconditioned	27% or $782 per unit whichever is the greater	15%	12.5%	Free	786.101	u	
8716.20	-	Self- loading or self - unloading trailers and semi- trailers for agricultural purposes
							
8716.20.10	---	New
	27%	15%	12.5%	Free	786.210	u	
8716.20.90	---	Used or reconditioned	27% or $2,873 per unit whichever is the greater	15%	12.5%	Free	786.211	u	
8716.31	---	Tanker trailers and tanker semi- trailers
							
8716.31.10
	---	New	27%	15%	12.5%	Free	786.220	u	
8716.31.90
	---
	Used or reconditioned
	27% or 
$14,582 per unit whichever is the greater
	15%	12.5%	Free	786.221	u	
8716.39
	--
	Other
							
8716.39.10	---	New
	27%	15%	12.5%	Free	786.290	u	
8716.39.90	---
	Unused or reconditioned
	27% or $6,707 per unit whichever is the greater	15%	12.5%	Free	786.291	u	
8716.40	--	Other trailers and semi- trailers							
8716.40.10	---	New
	27%	15%	12.5%	Free	786.830	u	
8716.40.90	---	Used or reconditioned	27% or $3,776 per unit whichever is the greater	15%	12.5%	Free	786.831	u	

(x) by deleting tariff items 8907.90.00 and substituting it with the following tariff items: - 

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
8907.90	--	Other
							
8907.90.10	---	Floating landing stages
	15%	Free	12.5%	Free	793.911	u	
8907.90.90	---	Other	5%	Free	12.5%	Free	793.912	u	

(b) (i) by deleting tariff item 0405.10.20 in chapter 4;

(ii) by deleting tariff items 0405.90.00 and substituting it with the following tariff items: -

Item No.		Description
	Fiscal
	Import
Excise
	Import
Vat	Export
Duty	Statistical Code	Unit	
(1)
		(2)	(3)	(4)	(5)	(6)	(7)	(8)	
0405.90 	-
	Other
							
0465.90.10
	---	Ghee	3%	Free	12.5%	Free	023.102	kg	
0405.90.90 	---	Other	3%	Free	12.5%	Free	029.900	kg	

Part II and III of Schedule 2 amended

3. Parts II and III of Schedule 2 to the Customs Tariff Act 1986 is amended as follows: -

(a) by deleting paragraph (ii) in concession code 113 (b);

(b) by inserting the following items after item (iii) in concession code 124

Code	Description	Fiscal	Excise	Vat	
(1)
	(2)	(3)	(4)	(5)	
124	(iv) Biodegradable Cornstarch based Plastic bags	15%	Free	12.5%	

(c) by deleting the expression "All goods" in column 3 of concession code 215 and substituting it with the expression "Goods as approved by the Comptroller";

(d) by deleting "twelve (12) months" in column 7 of paragraph (a) of concession code 228 and substituting it with "three (3) months;

(e) by deleting "6 months" in column 7 of paragraph (b) of concession code 228 and substituting it with "3 months";

(f) by deleting the expression "All goods" in column 3 of concession code 230 and substituting it with the expression "Goods as approved by the Comptroller"; and

(g) in concession code 235, (a) by allocating "(i)" before the word "Building" in column 3;

(b) by adding the expression "which are not manufactured and available in Fiji" after the word "utensils"; and

(c) by deleting the expression "not available locally" in column 3 of paragraph (ii) and substituting it with the expression "which are not manufactured and available in Fiji". 

Given under my hand this 23rd day of November 2007.

J. I. ULUIVUDA
President of the Republic of Fiji
________________