REPUBLIC OF FIJI

EXCISE (BUDGET AMENDMENT) ACT 2017
(ACT NO. 34 OF 2017) 
SECTIONS 
1. Short title and commencement 
2. Section 8 amended 
3. Section 10 amended 
4. Section 11 amended 
5. Section 13 amended 
6. Section 14 amended 
7. Section 15 amended 
8. Section 18 amended 
9. Section 19 amended 
10. Section 20 amended 
11. Section 21 amended 
12. Section 22 amended 
13. Section 28 amended 
14. Section 30 amended 
15. Section 42 amended 
16. Section 45 amended 
17. Section 47 amended 
18. Section 51 amended 
19. Section 52 amended 
20. Section 53 amended 
21. Section 54 amended 
22. Section 55 amended 
23. Section 56 amended 
24. Section 57 amended 
25. Section 58 amended 
26. Section 59 amended 
27. Section 64 amended 
28. Section 65 amended 
29. Section 71 amended 
30. Section 72A amended 
31. Section 80 amended 
32. Section 81 amended 
33. Section 86 amended 
34. Section 87 amended 
35. Schedule 2 amended 

ACT NO. 34 OF 2017
I assent. 
J. K. KONROTE President 
[14 July 2017] 

AN ACT
TO AMEND THE EXCISE ACT 1986
ENACTED by the Parliament of the Republic of Fiji— 
Short title and commencement 
1.—(1) This Act may be cited as the Excise (Budget Amendment) Act 2017. 
(2) This Act shall comes into force on 30 June 2017. 
(3) In this Act, the Excise Act 1986 is referred to as the "Principal Act". 
Section 8 amended 
2. Section 8(1) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 10 amended 
3. Section 10(3) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 11 amended 
4. Section 11(3) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 13 amended 
5. Section 13(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 14 amended 
6. Section 14(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 15 amended 
7. Section 15(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 18 amended 
8. Section 18(4) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 19 amended 
9. Section 19(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 20 amended 
10. Section 20(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 21 amended 
11. Section 21(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 22 amended 
12. Section 22(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 28 amended 
13. Section 28(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 30 amended 
14. Section 30(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 42 amended 
15. Section 42(2) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 45 amended 
16. Section 45(5) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 47 amended 
17. Section 47(3) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 51 amended 
18. Section 51(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 52 amended 
19. Section 52 of the Principal Act is amended by deleting "$20,000 or to imprisonment for a term not exceeding 4 years, or to both" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 53 amended 
20. Section 53 of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 54 amended 
21. Section 54 of the Principal Act is amended by deleting "$20,000 or to imprisonment for a term not exceeding one year, or to both" and substituting "$25,000 or 3 times the value of the excisable goods or materials, whichever is greater or to imprisonment for a term not exceeding 10 years, or to all penalties". 
Section 55 amended 
22. Section 55 of the Principal Act is amended by— 
	(a) in subsection (1), deleting "$20,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both"; and 
	(b) in subsection (2), deleting "$20,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 56 amended 
23. Section 56(3) of the Principal Act is amended by deleting "$20,000, or to imprisonment for a term not exceeding 2 years, or to both" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 57 amended 
24. Section 57 of the Principal Act is amended by deleting "$20,000, or to imprisonment for a term not exceeding 2 years, or to both" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 58 amended 
25. Section 58 of the Principal Act is amended by deleting "$20,000, or to imprisonment for a term not exceeding 3 years, or to both" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 59 amended 
26. Section 59 of the Principal Act is amended by deleting "$10,000, or to imprisonment for a term not exceeding 2 years, or to both" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 64 amended 
27. Section 64(1) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 65 amended 
28. The Principal Act is amended by deleting section 65. 
Section 71 amended 
29. Section 71 of the Principal Act is amended by— 
	(a) in subsection (2), deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both"; and 
	(b) in subsection (4), deleting "imprisonment for a term not exceeding 12 months" and substituting "a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 72A amended 
30. Section 72A(3) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 80 amended 
31. Section 80(3) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 81 amended 
32. Section 81(5) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 86 amended 
33. Section 86(2)(a) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Section 87 amended 
34. Section 87(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years, or both". 
Schedule 2 amended 
35. Part 1 of schedule 2 to the Principal Act is amended by deleting the expressions contained in the second column and substituting with the expressions contained in the third column for the items listed in the first column— 
Column 1
Item	Column 2
Delete	Column 3
Substitute	
1.01	"$2.63"	"$3.02"	
1.02	"$1.75"	"$2.01"	
1.03	"$2.63"	"$3.02"	
1.03	"$1.75"	"$2.01"	
2.01	"$151.57"	"$174.30"	
2.02	"$89.04"	"$102.40"	
2.03	"$151.57"	"$174.31"	
2.03 	"$89.04"	"$102.40"	
3.01 	"$2.59"	"$2.98"	
3.02 	"$3.02"	"$3.47"	
4.01 	"$99.94"	"$114.93"	
4.02 	"15 cents"	"$0.17"	
4.03 	"$57.07"	"$65.63"	
4.04 	"$99.94"	"$114.93"	
4.05 	"$1.85"	"$2.13"	
5.01 	"$4.59"	"$5.28"	
5.02 	"$4.03"	"$4.63"	
5.03 	"$4.59"	"$5.28"	
5.04 	"$4.03"	"$4.63"	
6.00 	"30 cents"	"$0.35 per litre"	
7.00 	"30 cents"	"$0.35 per litre"	

Passed by the Parliament of the Republic of Fiji this 14th day of July 2017.