REPUBLIC OF NAURU

CUSTOMS TARIFF (AMENDMENT) ACT
(No. 5 of 2006)

ARRANGEMENT OF SECTIONS

Section

1. Short Title
2. Principal Act
3. Repeal
4. Amendment to Principal Act
5. Effective Date and Variation of Schedule in Subsequent Years
6. Amendment to Principal Act - New Section 4A

_________

AN ACT 

To amend the Customs Tariff Act 1997-2004.

(Certified: 26th July 2006)

ENACTED by the Parliament of Nauru

SHORT TITLE

1. This Act is the Customs Tariff Act 2006.

Principal Act

2. The Customs Tariff Act 1997-2004 is called the Principal Act.

REPEAL

3. The Customs Tariff Act 2004 is repealed.

AMENDMENT OF PRINCIPAL ACT

4. For the Schedule of the Act substitute-

Article	Tariff	
Cigarettes	$69.00 per 1,000 cigarettes	
Cigars	$34.50 per 500 rams	
Spirits & re-mixed drinks containing spirits or wine
Cspirits or wine	$10 per litre	
Wine and Sparkling wine	$4 per litre	
Beer	$0.75 per 375 ml.	
Petrol	$0.50 per litre	
Automotive distillate	$0.55 per litre	
Cosmetics/Perfumes	55% of purchase price	
Motor cycles	25% of purchase price	
Motor cars	25% of purchase price	
Parts & accessories for cycles and motor cars	25% of purchase price	
Other vehicles	25% of purchase price	
All other goods	5% of purchase price	

EFFECTIVE DATE AND VARIATION OF SCHEDULE IN SUBSEQUENT YEARS

5. (1) Section 4 has effect from 1 July 2006.

(2) In each of the years commencing 1 July 2007, 2008 and 2009 the tariff on cigarettes and cigars and tobacco is replaced in accordance with the following table -

Article	1 Jul 2007	1 Jul 2008	1 Jul 2009	
Cigarettes	$79.00	$91.00	$105.00	
Cigars & Tobacco	$39.50	$45.50	$52.50	

AMENDMENT OF PRINCIPAL ACT – NEW SECTION 4A

6. The principal Act is amended by the insertion of the following section:-

‘VARIATION OF TARIFF AND APPLICATION OF TARIFF TO VARIOUS GOODS’

Cabinet may make regulations prescribing-

(a) quantities of liquor and cigarettes for personal use that may be imported duty free or at a reduced rate;

(b) the rate at which the tariff on any goods or articles listed in the schedule may be charged but so that the rate may not be increased to a rate greater than that in the schedule;

(c) goods that may be excluded from the schedule; and

(d) such other matters as may be required to give effect to the provisions of this Act.'

I hereby certify that the above is a fair print of a Bill for an Act entitled Customs Tariff Act 2006 has been passed by Parliament of Nauru and is now presented to the Deputy Speaker for his Certificate under Article 47 of the Constitution.

……………………..
Clerk of Parliament 
26th July 2006

Pursuant to Article 47 of the Constitution, I, Sprent Dabwido, Deputy Speaker of Parliament, hereby certify that the Customs Tariff Act 2006 has been passed by Parliament of Nauru.

………………….
Deputy Speaker
26th July 2006

_________________