REPUBLIC OF NAURU
Customs (Rates of Duty) Act 2010

Act No.2 of 2010

Table of Provisions

Section
PART 1 – PRELIMINARY MATTERS
1	Short title
2	Commencement
3	Definitions
4	Related Acts
5	Act to bind Republic
PART 2 – CUSTOMS DUTY
6	Imposition of duty
7	Annual increase in rate of duty
8	Value of goods
9	Harmonised system codes available for inspection
PART 3 – AMENDMENT OF CUSTOMS ACT 1921-2009
10	Act amended
11	Amendment of section 4
PART 4 – AMENDMENT OF CUSTOMS (AMENDMENT) ACT 2009
12	Act amended
13	Amendment of Long Title
14	Amendment of section 3
15	Effective date
PART 5 – MISCELLANEOUS MATTERS
16	Regulations
17	Repeal
SCHEDULES
Schedule 1	Repeal
Schedule 2	Repeal
Schedule 3	Repeal

REPUBLIC OF NAURU

Customs (Rates of Duty) Act 2010

Act No.2 of 2010

An Act to impose customs duty on goods, to prescribe the rates of such duty, to repeal the Customs Tariff Act 1997-2007 and for related purposes.
Certified on 1 November 2010

Enacted by the Parliament of Nauru as follows:

PART 1 – PRELIMINARY MATTERS

1	Short title

This Act may be cited as the Customs (Rates of Duty) Act 2010.

2	Commencement

This Act commences on the day it receives the certificate of the Speaker under Article 47.

3	Definitions

In this Act:

'dutiable goods' means goods specified in Schedules 1 and 2;

'fresh fruit and vegetables' means fresh or chilled fruit and vegetables classified under HSC 0701.10, 0701.90, 0702.00, 0703.10, 0703.20, 0703.90, 0704.10, 0704.20, 0704.90, 0705.11, 0705.19, 0705.21, 0705.29, 0706.10, 0706.90, 0707.00, 0708.10, 0708.20, 0708.90, 0709.20, 0709.30, 0709.40, 0709.51, 0709.59, 0709.60, 0709.70, 0709.90, 0714.10, 0714.20, 0714.90, 0803.00, 0804.30, 0804.40, 0804.50, 0805.10, 0805.20, 0805.40, 0805.50, 0805.90, 0806.10, 0807.11, 0807.19, 0807.20, 0808.10, 0808.20, 0809.10, 0809.20, 0809.30, 0809.40, 0810.10, 0810.20, 0810.40, 0810.50, 0810.60, and 0810.90;

'harmonised system code' means a code specified in the Harmonized Commodity Description and Coding System set out in the Annex to the International Convention on the Harmonized System, and the abbreviation 'HSC' has the same meaning;

'water' means goods classified under HSC 2201.10 and 2201.90.

4	Related Acts

This Act must be read with the Customs Act 1921-2010 and the Customs Ordinance 1922-1967. 

5	Act to bind Republic 

This Act binds the Republic.

PART 2 – CUSTOMS DUTY

6	Imposition of duty
Subject to section 119 of the Customs Act 1921-2010, duty must be charged on the import of all dutiable goods into Nauru at the rate specified opposite the goods in Schedule 1 or 2.

7	Annual increase in rate of duty

(1)	The rate of duty for dutiable goods specified in Schedule 1 increases by 5% on:

(a)	1 July 2011; and

(b)	1 July each year after 2011.

(2)	For subsection (1), the increase in duty must be calculated on the basis of the rate of duty in force immediately before the increase.

Example for section 7

From 1 July 2011 the rate of duty for cigarettes is $110.25 per 1,000 cigarettes. From 1 July 2012 the rate of duty for cigarettes increases by 5% of $110.25 to $115.76 per 1,000 cigarettes.

8	Value of goods

To determine the duty payable for dutiable goods specified in Schedule 2, the value of goods must be calculated in accordance with section 4 of the Customs Ordinance 1922-1967.

9	Harmonised system codes available for inspection

Upon request by any person, the Chief Collector of Customs must make the harmonised system codes available for inspection. 

PART 3 – AMENDMENT OF CUSTOMS ACT 1921-2009

10	Act amended

(1)	This Part amends the Customs Act 1921-2009.

(2)	The Customs Act 1921-2009 as amended by this Part may be cited as the Customs Act 1921-2010. 

11	Amendment of section 4

Section 4, definition of 'Dutiable goods'

omit, substitute

'Dutiable goods' means dutiable goods as defined in section 3 of the Customs (Rates of Duty) Act 2010;

PART 4 – AMENDMENT OF CUSTOMS (AMENDMENT) ACT 2009

12	Act amended

(1)	This Part amends the Customs (Amendment) Act 2009.

(2)	The Customs (Amendment) Act 2009 as amended by this Act may continue to be cited as the Customs (Amendment) Act 2009.

13	Amendment of Long Title

Long title

omit

1922-1967

substitute

1921 of the Territory of New Guinea (adopted)

14	Amendment of section 3

(1)	Section 3(1)

omit

1922-1967

substitute

1921 of the Territory of New Guinea (adopted)

(2)	Section 3(2)

omit

1922-2009

substitute

1921-2009

15	Effective date

The amendments effected by this Part are taken to have commenced on the day the Customs (Amendment) Act 2009 commenced.

PART 5 – MISCELLANEOUS MATTERS

16	Regulations

Cabinet may make regulations under this Act.

17	Repeal

The Acts specified in Schedule 3 are repealed.

Note for section 17

Under sections 14 and 15 of the Interpretation Act, the amendments made by Parts II and III of the Customs Tariff Act 1997 are not affected by the repeals in section 17 of this Act.

Schedule 1

Section 6

Rates of duty with annual increase

Dutiable goods 	Rate of duty
 
until 30 June 2011 	Annual rate increase
from 1 July 2011	
Goods classified under HSC 2402.20 (Cigarettes)	$105.00 per 1,000 cigarettes	5% of previous rate	
Goods classified under HSC 2401.10; 2401.20; 2401.30; 2402.10; 2402.90; 2403.10; 2403.91; 2403.99 (Cigars and tobacco other than cigarettes)	$52.50 per 500 grams	5% of previous rate	
Goods classified under HSC 2208.20; 2208.30; 2208.40; 2208.50; 2208.60; 2208.70; 2208.90 (Spirits and pre-mixed drinks containing spirits)	$10 per litre	5% of previous rate	
Goods classified under HSC 2204.10; 2204.21; 2204.29; 2204.30; 2205.10; 2205.90; 2206.00 (Wine and sparkling wine, and pre-mixed drinks containing wine)	$4 per litre	5% of previous rate	
Goods classified under HSC 2203.00 (Beer)	$2 per litre	5% of previous rate	
Note for Schedule 1

Under section 7, the rate of duty for dutiable goods specified in Schedule 1 increases by 5% on:

1 July 2011; and
1 July each year after 2011.

The increase in duty must be calculated on the basis of the rate of duty in force immediately before the increase.

Example for application of section 7 to Schedule 1

From 1 July 2011 the rate of duty for cigarettes is $110.25 per 1,000 cigarettes. From 1 July 2012 the rate of duty for cigarettes increases by 5% of $110.25 to $115.76 per 1,000 cigarettes.

Schedule 2

Section 6

Rates of duty

Dutiable goods	Rate of duty	
Sugar and products containing added sugar, classified under HSC 0402.29; 0402.99; 0403.10; 0403.90; 0404.10; 0404.90; 0410.00; 1701.11; 1701.12; 1701.91; 1701.99; 1702.11; 1702.19; 1702.20; 1702.30; 1702.40; 1702.50; 1702.60; 1702.90; 1703.10; 1703.90; 1704.10; 1704.90; 1806.10; 1806.20; 1806.31; 1806.32; 1806.90; 1905.20; 1905.31; 1905.32; 1905.90; 2006.00; 2007.10; 2007.91; 2007.99; 2008.20; 2008.30; 2008.40; 2008.50; 2008.60; 2008.70; 2008.80; 2008.91; 2008.92; 2008.99; 2009.11; 2009.12; 2009.19; 2009.21; 2009.29; 2009.31; 2009.39; 2009.41; 2009.49; 2009.50; 2009.61; 2009.69; 2009.71; 2009.79; 2009.80; 2009.90; 2105.00; 2202.10; 2202.90	30% of value	
Petrol, classified under HSC 2710.11	$0.60 per litre	
Diesel, classified under HSC 2710.19	$0.60 per litre	
Cosmetics and perfumes, classified under HSC 3303.00; 3304.10; 3304.20; 3304.30; 3304.91; 3304.99	55% of value	
Motor cycles, classified under HSC 8711.10; 8711.20; 8711.30; 8711.40; 8711.50; 8711.90	25% of value	
Motor cars, classified under HSC 8703.10; 8703.21; 8703.22; 8703.23; 8703.24; 8703.31; 8703.32; 8703.33; 8703.90	25% of value	
Parts and accessories for motor cycles, motor cars and other motor vehicles, classified under HSC 4011.10; 4011.20; 4011.40; 4011.61; 4011.62; 4011.63; 4011.69; 4011.92; 4011.93; 4011.94; 4011.99; 4012.11; 4012.12; 4012.19; 4012.20; 4012.90; 4013.10; 4013.90; 7007.11; 7007.21; 7009.10; 8407.31; 8407.32; 8407.33; 8407.34; 8408.20; 8409.91; 8409.99; 8426.91; 8512.20; 8512.30; 8512.40; 8512.90; 8706.00; 8707.10; 8707.90; 8708.10; 8708.21; 8708.29; 8708.30; 8708.40; 8708.50; 8708.70; 8708.80; 8708.91; 8708.92; 8708.93; 8708.94; 8708.95; 8708.99; 8709.90; 8714.11; 8714.19 	25% of value	
Other motor vehicles, classified under HSC 8426.41; 8426.49; 8427.10; 8427.20; 8427.90; 8429.11; 8429.19; 8429.20; 8429.30; 8429.40; 8429.51; 8429.52; 8429.59; 8430.10; 8430.31; 8430.41; 8430.50; 8701.10; 8701.20; 8701.30; 8701.90; 8702.10; 8702.90; 8704.10; 8704.21; 8704.22; 8704.23; 8704.31; 8704.32; 8704.90; 8705.10; 8705.20; 8705.30; 8705.40; 8705.90; 8709.11; 8709.19; 8710.00; 8716.10; 8716.20; 8716.31; 8716.39; 8716.40; 8716.80	25% of value	
All other goods (except water and fresh fruit and vegetables)	10% of value	
Note for Schedule 2

For calculation of the value of dutiable goods under this Schedule see section 8.

Schedule 3

Section 17

Repealed Acts

Customs Tariff Act 1997	Act No. 12 of 1997	
Customs Tariff (Amendment) Act 1999	Act No. 9 of 1999	
Customs Tariff Act 2006	Act No. 5 of 2006	
Customs Tariff (Amendment) Act 2007	Act No. 8 of 2007	
Note for Schedule 3

Under section 20 of the Interpretation Act, the Customs Tariff (Amendment) Act 2004 (Act No. 19 of 2004) is not revived by the repeal of the Customs Tariff Act 2006.

I hereby certify that the above is a fair print of a Bill for an Act entitled Customs (Rates of Duty) Act 2010 that has been passed by the Parliament of Nauru and is now presented to the Speaker for his certificate under Article 47 of the Constitution.	Pursuant to Article 47 of the Constitution, I, Ludwig Scotty, Speaker of Parliament, hereby certify that the Customs (Rates of Duty) Act 2010 has been passed by the Parliament of Nauru.	
		
Clerk of Parliament
1 November 2010	Speaker of Parliament
1 November 2010