REPUBLIC OF FIJI ISLANDS

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EXCISE (BUDGET AMENDMENT) DECREE 2010

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GOVERNMENT
(DECREE NO. 7 OF 2010)

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

Short title and commencement

1. This Decree may be cited as the Excise (Budget Amendment) Decree 2010, and shall come into force on 1st January 2010. 

Section 8 amended

2. Section 8 subsection (1) of the Excise Act 1986 ("the Act") is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Section 10 amended

3. Section 10 subsection (3) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 11 amended

4. Section 11 subsection (3) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 13 amended

5. Section 13 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 14 amended

6. Section 14 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 15 amended

7. Section 15 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 18 amended

8. Section 18 subsection (4) of the Act is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Section 19 amended

9. Section 19 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 20 amended

10. Section 20 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 21 amended

11. Section 21 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 22 amended

12. Section 22 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 28 amended

13. Section 28 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 30 amended

14. Section 30 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

New Section 31 A inserted

15. The Act is amended by inserting a new Section 31A — 

"31 A — (1) The Comptroller shall require that any applicant for refund of any duty, charge or fee must have a bank account in a commercial trading bank in the Fiji Islands; 

(2) The Comptroller shall refrain from refunding any duty, charge or fee directly to claimants;" 

Section 38 amended

16. Section 38 of the Act is amended — 

(a) by renumbering the existing subsection (3) as subsection (5);

(b) by inserting new subsections (3) and (4) immediately after subsection (2): 

"(3) The owner, directors, partners, and shareholders shall be held personally responsible for payment of correct amount of any duty, charge or fee due and payable under this Act; 

(4) The Comptroller may execute section 143 (c) of the Customs Act 1986." 

Section 42 amended

17. Section 42 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 45 amended

18. Section 45 subsection (5) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 47 amended

19. Section 47 subsection (3) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 51 amended

20. Section 51 subsection (2) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 52 amended

21. Section 52 of the Act is amended in paragraph (e) by deleting " and is liable on conviction to fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or both" and substituting as a separate paragraph immediately after "obtain" as a general provision applicable to all offences from (a)—(e),"and is liable on conviction to a fine not exceeding $20,000.00" or to imprisonment for a term not exceeding 4 years or to both". 

Section 53 amended

22. Section 53 of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 54 amended

23. Section 54 of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 55 amended

24. Section 55 subsection (1) of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 55 amended

25. Section 55 subsection (2) of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 56 amended

26. Section 56 subsection (3) of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 57 amended

27. Section 57 of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 58 amended

28. Section 58 of the Act is amended by deleting "$5,000.00" and substituting "$20,000.00". 

Section 59 amended

29. Section 59 paragraph (c) of the Act is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Section 63A amended

30. Section 63 A of the Act is amended by deleting and substituting new section 63 A immediately after section 63 in Part XII — 

"63 A — (1) The Comptroller shall require that any applicant for refund of any duty, charge or fee must have a bank account in a commercial trading bank in the Fiji Islands; and 

(2) The Comptroller shall refrain from refunding any duty, charge or fee directly to claimants." 

Section 64 amended

31. Section 64 subsection (1) of the Act is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Section 71 amended

32. Section 71 of the Act is amended —

(i) subsection (2) by deleting "$1,000.00" and substituting "$10,000.00": and

(ii) subsection (4) by deleting "6 months" and substituting "12 months". 

Section 80 amended

33. Section 80 subsection (3) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 81 amended

34. Section 81 subsection (1) of the Act is amended by deleting "$1,000.00" and substituting "$10,000.00". 

Section 86 amended

35. Section 86 subsection (2) paragraph (a) of the Act is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Section 87 amended

36. Section 87 paragraph (2) of the Act is amended by deleting "$2,000.00" and substituting "$10,000.00". 

Schedule 1 amended

37. Schedule 1 of the Act is amended by adding Item No.7 immediately after Item No. 6. —

Column 1	Column 2	Column 3	
Item	Goods	Description	
"7 	Carbonated soft drinks	Carbonated soft not drinks containing alcohol"	

Schedule 2 amended

38. Part 1 of Schedule 2 of the Act is amended by adding Item No. 6 immediately after Item No. 5 —

Column 1 	Column 2	Column 3	
Item	Goods 	Description	
"6	Carbonated soft drinks	5 cents per litre"	

GIVEN under my hand this 6th day of January 2010. 

EPELI NAILATIKAU 
President of the Republic of Fiji