NITIJELA OF THE REPUBLIC OF THE MARSHALL ISLANDS

29th CONSTITUTIONAL REGULAR SESSION, 2007
BILL NO.:13ND1
P.L.2008-3

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IMPORT DUTIES (AMENDMENT) ACT, 2008
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AN ACT

to amend the Schedule to the Import Duties Act, 1989, in order to eliminate the 5% import duty currently imposed on certain types of foodstuffs. 

BE IT ENACTED BY THE NITIJELA OF THE REPUBLIC OF THE 
MARSHALL ISLANDS:

Section 1. Short Title 

This Act may be cited as the Import Duties (Amendment) Act, 2008

Section 2. Amendments 

(i) The Schedule to the Import Duties Act, 1989 is hereby amended as follows: 

SCHEDULE

Rates of Import Duty

General Note:

(1) Duty shall be levied according to the rates of taxation given below.

(2) Where any goods can be classified under two or more items in this Schedule, they shall be liable to pay duty at the higher or highest rate of taxation applicable.

(3) Goods imported are subject to specific or unit tax or ad valorem tax.

(4) Specific or unit tax shall be paid on quantity, weight or volume; and ad valorem tax shall be paid on the cost, insurance and freight (C.I.F.) value of the goods as per rates given below; provided, however, that in respect to goods imported on aircraft the ad valorem tax shall be paid on the free on board (F.O.B.) value of the goods as per rates given below.

(5) There shall be a uniform tax on all imports at an eight per cent (8%) rate except for the following:

AD VOLREM, SPECIFIC OR UNIT TAXES

Product Current	Current	

1. Foodstuffs……………….	
5%	

Fuel:		

2. Gasoline…………….......	
0.25 cents per gallon	

3. Jet A-1…………………..	
0.08 cents per gallon	

4. Diesel…………………...	
0.08 cents per gallon	

5. Motor Vehicles (whose values can be determined in the Kelly’s Blue Book)………………………	

15% of value stated in the Kelly’s Blue Book or of accompanying invoice, whichever is higher, provided that in no case shall the duty assessed be less than $1,500.00	

6. Motor Vehicles (whose value cannot be determined in the Kelly’s Blue Book)……………………….	

New Motor Vehicles - $2,500.00……

Used Motor Vehicles - $1,500.00	

7. Public Transport…………	
5%	

8. Tobacco, and cigarettes….	
$1.00 per pack of 20 rolls.	

9. Cigars……………………	
151%	

10. Other tobacco (Copenhagen)……………….	

$2.75 per 34.2 grams or 1.2 oz	

11. Beer……………………..	
$0.50 cents per can or 12 oz, unit	

12. Wine…………………….	
$2.75 per gallon	

13. Spirits…………………...	
$12.00 per gallon	

14. Mixed drink…………….	
26%	

15. Soft drinks- carbonated beverages……………………..	

0.01666 per 1 oz	

-non-carbonated and artificially flavored 
beverages ……………………	

10%	

(2) As used in this Section:

(a) "Foodstuffs" means all consumables including sugar and sugar confectionery, animal products, canned foods, snacks foods, bakery items, prepared cereals, condiments such as salt, pepper, spices, cooking oil and ketchup.

(b) The following products shall be exempt from import duties under this Act: milk (fresh and evaporated); soy milk; rice; flour; fresh, frozen and canned vegetables; fruit; baby food products; poultry (excluding turkey tail); and canned fish products.

(c) "New Motor Vehicle" means a motor vehicle which (1) has not previously been sold to any person except a distributor, wholesaler, or dealer for resale, except where the vehicle has not left the dealer's possession after the sale to a consumer, (2) has not been previously registered or titled in the name of a consumer except where the vehicle has not left the dealer's possession after the sale to a consumer, and (3) has not been driven more than two thousand (2000) miles; provided that where a sale, registration, entitlement, or transfer of title of a motor vehicle, or the accrual of mileage thereon, is primarily for the purpose of evading this provision, the motor vehicle shall be deemed a new motor vehicle for the purpose of this Act.

(d) Used motor vehicle” means a motor vehicle other than a new motor vehicle.”

Section 3. Effective Date

This Act take effect in accordance with the Constitution and the Rules of Procedures of the Nitijela.

CERTIFICATE

I hereby certify:

(1) That Nitijela Bill No: 13ND1 was passed by the Nitijela of the Republic of the Marshall Islands on the 19th day of August, 2008; and

(2) That I am satisfied that Nitijela Bill No.: 13ND1 was passed in accordance with the relevant provisions of the Constitution of the Republic of the Marshall Islands and the Rules of Procedures of the Nitijela.

I hereby place my signature before the Clerk this 20th day of August, 2008.

Attest:

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Hon. Jurelang Zedkaia
Speaker
Nitijela of the Marshall Islands	_________________________
Joe E. Riklon
Clerk
Nitijela of the Marshall Islands