REPUBLIC OF FIJI 

INTERIM GOVERNMENT OF THE REPUBLIC OF FIJI ISLANDS
________

CUSTOMS TARIFF ACT (BUDGET AMENDMENT) (No. 6) 
PROMULGATION 2008
(PROMULGATION NO. 36 OF 2008)

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 maybe cited as the Customs Tariff Act (Budget Amendment) (No. 6) Promulgation 2008 and comes into force on 21st November 2008.

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

(a) by deleting the expression "27%" in column 3 for all tariff items attracting this rate in Part I of the tariff schedule (except for tariff items specified below) and substituting it with the expression "32%"

1902.11.00 
1902.19.00 
1902.20.00 
1902.30.00 
1902.40.00 
1905.31.00 
1905.90.10 
8705.40.90 
8705.90.20 
9908.00.20 

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

Tariff Item	Column	Delete	Substitute	
0207.11.00	3	15%	32%	
0207.12.00	3	15%	32%	
0207.13.O0	3	15%	32%	
0207.14.00	3	15%	32%	
1902.11.00	3	27% or 1.50 per kg whichever is the greater	32%	
1902.19.00	3	27% or 1.50 per kg whichever is the greater	32%	
1902.20.00	3	27% or 1.50 per kg whichever is the greater	32%	
1902.30.00	3	27% or 1.50 per kg whichever is the greater	32%	
1902.40.00	3	27% or 1.50 per kg whichever is the greater	32°la	
1905.31.00	3	27% or 1.48 per kg whichever is the greater	32%	
1905.90.10	3	27% or .1.48 per kg whichever is the greater	32%	
2707.10.00	3	34cents per litre	44cents per litre	
2707.20.00	3	34cents per litre	44cents per litre	
2707.30.00	3	34cents per litre	44cents per litre	
2707.50.10	3	34cents per litre	44cents per litre	
2710.11.11	3	34cents per litre	44cents per litre	
2710.11.12	3	34cents per litre	44cents per litre	
2710.11.13	3	34cents per litre	44cents per litre	
2710.11.19	3	34cents per litre	44cents per litre	
2710.11.31	3	9cents per litre	l8cents per litre	
2710.11.32	3	9cents per litre	18cents per litre	
2902.20.00	3	34cents per litre	44cents per litre	
2902.30.00	3	34cents per litre	44cents per litre	
2902.41.00	3	34cents per litre	44cents per litre	
2902.42.00	3	34cents per litre	44cents per litre	
2902.43.00	3	34cents per litre	44cents per litre	
2902.44.00	3	34cents per litre	44cents per litre	
2905.11.00	3	34cents per litre	44cents per litre	
8517.12.00	3	15%	32%	
8539.21.00	3	5%	32%	
8539.22.00	3	5%	32%	
8539.29.00	3	5%	32%	
8539.31.00	3	5%	32%	
8539.32.00	3	5%	32%	
8703.10.00	3	15%	32%	
8705.40.90	3	27% or 16,498 per unit whichever is the greater	32%o 6,057per unit whichever is the greater	
8705.90.20	3	27% or 57,921 per unit whichever is the greater	32% or 8,635 per unit whichever is the greater	

(c) by deleting the import excise duty rate in column 4 and substituting it with the new import excise duty rate for the tariff items specified below:

Tariff Item	Column	Delete	Substitute	
8426.11.90	4	15%	Free	
8426.12.90	4	15%	Free	
8426.19.90	4	15%	Free	
8426.20.90	4	15%	Free	
8426.30.90	4	15%	Free	
8426.41.90	4	15%	Free	
8426.49.90	4	15%	Free	
8426.91.90	4	15%	Free	
8426.99.90	4	15%	Free	
8427.10.90	4	15%	Free	
8427.20.90	4	15%	Free	
8427.90.90	4	15%	Free	
8429.11.90	4	15%	Free	
8429.19.90	4	15%	Free	
8429.20.90	4	15%	Free	
8429.30.90	4	15%	Free	
8429.40.90	4	15%	Free	
8429.51.90	4	15%	Free	
8429.52.90	4	15%	Free	
8430.10.90	4	15%	Free	
8430.20.90	4	15%	Free	
8430.31.90	4	15%	Free	
8430.39,90	4	15%	Free	
8430.41.90	4	15%	Free	
8430.49.90	4	15%	Free	
8430.50.90	4	15%	Free	
8430.61.90	4	15%	Free	
8430.69.90	4	15%	Free	
8701.20.10	4	15%	Free	
8701.20.90	4	15%	Free	
8701.30.90	4	15%	Free	
8701.30.90	4	15%	Free	
8701.90.20	4	15%	Free	
8701.90.90	4	15%	Free	
8705.10.10	4	15%	Free	
8705.10.90	4	15%	Free	
8705.20.10	4	15%	Free	
8705.20.90	4	15%	Free	
8705.30.10	4	15%	Free	
8705.30.90	4	15%	Free	
8705.40.10	4	15%	Free	
8705.40.90	4	15%	Free	
8705.90.10	4	15%	Free	
8705.90.20	4	15%	Free	
8705.90.91	4	15%	Free	
8705.90.99	4	15%	Free	
8716.10.10	4	15%	Free	
8716.10.90	4	15%	Free	
8716.20.10	4	15%	Free	
8716.20.90	4	15%	Free	
8716.31.10	4	15%	Free	
8716.31.90	4	15%	Free	
8716.39.10	4	15%	Free	
8716.39.90	4	15%	Free	
8716.40.10	4	15%	Free	
716.40.90	4	15%	Free	

(d) by deleting Export duty rate in column 6 and substituting with the new duty rate for the tariff items specified below:

Tariff Item	Column	Delete	Substitute	
0302.11.00	6	Free	3%	
0302.12.00	6	Free	3%	
0302.19.00	6	Free	3%	
0302.21.00	6	Free	3%	
0302.22.00	6	Free	3%	
0302.23.00	6	Free	3%	
0302.29.00	6	Free	3%	
0302.31.00	6	Free	3%	
0302.32.00	6	Free	3%	
0302.33T0	6	Free	3%	
0302.34.00	6	Free	3%	
0302.35.00	6	Free	3%	
0302.36.00	6	Free	3%	
0302.39.00	6	Free	3%	
1302.40.00	6	Free	3%	
0302.50.00	6	Free	3%	
0302.61.00	6	Free	3%	
0302.62.00	6	Free	3%	
0302.63.00	6	Free	3%	
0302.64.00	6	Free	3%	
0302.65.00	6	Free	3%	
0302.66.00	6	Free	3%	
0302.67.00	6	Free	3%	
0302.68.00	6	Free	3%	
0302.69.00	6	Free	3%	
0303.11.00	6	Free	3%	
0303.19.00	6	Free	3%	
0303.21.00	6	Free	3%	
0303.22.00	6	Free	3%	
0303.29.00	6	Free	3%	
0303.31.00	6	Free	3%	
0303.32.00	6	Free	3%	
0303.33.00	6	Free	3%	
0303.39.00	6	Free	3%	
0303.41.00	6	Free	3%	
0303.42.00	6	Free	3%	
0303.43.00	6	Free	3%	
0303.44.00	6	Free	3%	
0303.45.00	6	Free	3%	
0303.46.00	6	Free	3%	
0303.49.00	6	Free	3%	
0303.51.00	6	Free	3%	
0303.52.00	6	Free	3%	
0303.61.00	6	Free	3%	
0303.62.00	6	Free	3%	
0303.71.00	6	Free	3%	
0303.72.00	6	Free	3%	
0303.73.00	6	Free	3%	
0303.74.00	6	Free	3%	
0303.75.00	6	Free	3%	
0303.76.00	6	Free	3%	
0303.77.00	6	Free	3%	
0303.78.00	6	Free	3%	
0303.79.00	6	Free	3%	
4403.10.00	6	Free	3%	
4403.20.12	6	Free	3%	
4403.20.19	6	Free	3%	
4403.41.00	6	Free	3%	
4403.49.00	6	Free	3%	
4403.91.00	6	Free	3%	
4403.92.00	6	Free	3%	
4403.99.11	6	Free	3%	
4403.99.12	6	Free	3%	
4403.99.13	6	Free	3%	
4403.99.19	6	Free	3%	
4403.99.90	6	Free	3%	
4407.10.11	6	Free	3%	
4407.10.19	6	Free	3%	
4407.10.21	6	Free	3%	
4407.10.29	6	Free	3%	
4407.10.29	6	Free	3%	
4407.21.00	6	Free	3%	
4407.22.00	6	Free	3%	
4407.25.00	6	Free	3%	
4407.26.00	6	Free	3%	
4407.27.00	6	Free	3%	
4407.28.00	6	Free	3%	
4407.29.00	6	Free	3%	
4407.91.00	6	Free	3%	
4407.92.00	6	Free	3%	
4407.93.00	6	Free	3%	
4407.94.00	6	Free	3%	
4407.95.00	6	Free	3%	
4407.99.11	6	Free	3%	
4407.99.12	6	Free	3%	
4407.99.19	6	Free	3%	
4407.99.21	6	Free	3%	
4407.99.22	6	Free	3%	
4407.99.29	6	Free	3%	
4407.99.90	6	Free	3%	

(e) by deleting tariff items 7321.12.00 and 7321.90.00 and substituting 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)	
7321.12 --	For liquid fuel
							
7321.12.10 ---	Multi wick stoves for kerosene
	32%	Free	12.5%	Free	697.313	u	
7321.12.90 ---
7321.90 --	Other
Parts
	5%	Free	12.5%	Free	697.314	u
	
7321.90.10 ---	Parts for multi wick stove for kerosene
	32%	Free	12.5%	Free	697.324	u	
7321.90.90 ---	Other	5%	Free	12.5%	Free	697.339	u	

(f) by deleting the following tariff items from the Tariff Schedule: 

1104.21.00
1402.00.00 
1403.00.00 

(g) by deleting the expression"1.12.5%" appearing in the description column 2 of the following tariff items and substituting it with the expression "1.15%": 

2204.10.10
2204.21.10 
2204.29.10 
2205.10.10
2205.90.10 
2206.00.11 
2206.00.19 
2206.00.21 
2206.00.22 
2206.00.91 
2206.00.92

(h) by deleting the expression "27%" in Additional Note (1) to chapter 29 and substituting it with the expression "32%".

(i) by deleting the expression "27%" in column 2 of tariff item 9908.00.20 and substituting it with expression "32%".

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

(a) by deleting the expression "3%" in column 3 of concession code 117 (ii) and substituting it with the expression "5%";

(b) by deleting the expression "4 cents per litre" in column 3 of concession code 117 (iii)and substituting it with the expression "8 cents per litre";

(c) by deleting the expression "3%" in column 3 of concession code 123 and substituting it with the expression "5%";

(d) by inserting the following items after item (iv) in concession code 124

Code	Description	Fiscal	Excise	Vat	
(1)	(2)	(3)	(4)	(5)
	
124	(v) Galvanized purlins proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable.

(vi) Rigid P.V.C. pipes proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable	5%

5%	Free

Free	12.5%

12.5%	

(e) by deleting the expression "17 cents per litre" in column 3 of concession code 127 and substituting it with the expression "27 cents per litre".

Part III of Schedule 2 amended,

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

(a) by inserting the expression "responsible for Civil Aviation" after the word "Minister" in column 2 of concession code 217;

(b) by deleting "nine (9) months" in column 7 of paragraph (a) of concession code 228 and substituting it with "eighteen (18) months";

(c) by deleting paragraph (b) in column 7 of concession code 228;

(d) by deleting the following paragraph which was the proviso to paragraph (a), (b) and (c) in column 7 of concession code 228;

"Provided the ship or aircraft was not previously admitted in Fiji -under this Code 228 paragraphs (a), (b) and (c), and if so, the ship or aircraft must not re enter Fiji for a period of not less than 9 months."

(e) by deleting paragraph numbers "(c)" and "(d)" of concession code 228 and substituting it with numbers "(b)”and "(c)" respectively;

(f) by deleting paragraph (ii) in column 3 of concession code 235 and substituting with the following:

"ii. Specialized water sports equipment (e.g, water jet-ski, water bike and other similar goods as the Comptroller may approve which are not manufactured and available in Fiji";

(g) by deleting the expression "3%" in column 4 of concession code 236(iii) and substituting it with the expression "5%";

(h) by deleting the expression "Cable and wireless or any other similar organizations approved by the Minister" in column 2 of concession code 237 and substituting it with the expression "Approved companies for International cable laying and maintenance".

GIVEN UNDER MY HAND this day 30th day of December, 2008.

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