REPUBLIC OF NAURU
CUSTOMS TARIFF (ALTERATION TO TARIFF) REGULATIONS 2020
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SL No. 16 of 2020
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Notified: 30th June 2020
Table of Contents

1	Citation
2	Commencement
3	Alteration of Schedule 1

Cabinet makes the following Regulations under Section 12 of the Customs Tariff Act 2014:
1	Citation
These Regulations may be cited as the Customs Tariff (Alteration to Tariff) Regulations 2020.
2	Commencement
These Regulations commence on the day they are notified in the Gazette.
3	Alteration of Schedule 1
Schedule 1 is amended by:
(a)	deleting the existing rates from sub-heading 22.03 to 22.08 and substituting it with the following:

Tariff item	Description 	Unit Qty	Duty rate 	SITC Code	
22.03	Beer made from malt.	
2203.00.10	 --- of alcoholic strength not exceeding 3.5% vol per litre	lt	
$4.50	
112.3	
2203.00.20	--- of alcoholic strength exceeding 3.5% but not exceeding 4.9% vol per litre	lt	
$5.04	
112.3	
2203.00.30	--- of alcoholic strength exceeding 4.9% vol per litre	lt	$5.52	112.3	
22.04	Wine of fresh grapes, including fortified wines; 
grape must other than that of heading 20.09. 	
2204.20.10	--- of alcoholic strength wine not exceeding 10% vol per litre	lt	$8.16	112.5	
2204.20.20	--- of alcoholic strength wine exceeding 10 % vol per litre but not exceeding 13.5 % vol per litre	lt	$8.58	112.5	
2204.20.30	--- of alcoholic strength wine exceeding 13.5% vol per litre	lt	$9.24	112.5	
2204.21.00	In containers holding 2 lit or less	
2204.21.10	--- of alcoholic strength wine not exceeding 10% vol per litre	lt	$8.16	112.17	
2204.21.20	--- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre	lt	$8.58	112.17	
2204.21.30	---of alcoholic strength wine not exceeding 13.5 % vol per litre	lt	$9.24	112.17	
2204.22.00	In containers holding more than 2 lt but not more than 10lt	
2204.22.10	--- of alcoholic strength wine not exceeding 10% vol per litre	lt	$8.16	112.17	
2204.22.20	--- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre	lt	$8.58	112.17	
2204.22.30	---of alcoholic strength wine  exceeding 13.5 % vol per litre	lt	$9.24	112.17	
2204.29.00	Other 	
2204.29.10	--- of alcoholic strength wine not exceeding 10% vol per litre	lt	$8.16	112.17	
2204.29.20	--- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre	lt	$8.58	112.17	
2204.29.30	---of alcoholic strength wine exceeding 13.5 % vol per litre	lt	$9.24	112.17	
2204.30.00	Other grape must - 	
2204.30.10	--- of alcoholic strength wine not exceeding 10% vol per litre	lt	$8.16	112.11	
2204.30.20	--- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre	lt	$8.58	112.11	
2204.30.30	---of alcoholic strength wine exceeding 13.5 % vol per litre	lt	$9.24	112.11	
22.05	Vermouth and other wine of fresh grapes flavored with plants or aromatic substances.	
2205.10.00	In containers holding 2 litres or less	
2205.10.10	--- of alcoholic strength not exceeding 18.0% vol per litre	lt	$9.36	112.13	
2205.10.20	--- of alcoholic strength exceeding 18.0% but not exceeding 20.0 % vol per litre	lt	$10.56	112.13	
2205.10.30	---of alcoholic strength exceeding 20.0% vol per litre	lt	$11.40	112.13	
2205.90.00	Other 	
2205.90.10	--- of alcoholic strength not exceeding 18.0% vol per litre	lt	$9.36	112.13	
2205.90.20	--- of alcoholic strength exceeding 18.0% but not exceeding 20.0 % vol per litre	lt	$10.56	112.13	
2205.90.30	---of alcoholic strength  exceeding 20.0% vol per litre	lt	$11.40	112.13	
2206.00.00	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 	
2206.00.10	--- of alcoholic strength not exceeding 7.0% vol per litre	lt	$7.92	112.2	
2206.00.20	--- of alcoholic strength exceeding 7.0% but not exceeding 14.0 % vol per litre	lt	$8.16	112.2	
2206.00.30	---of alcoholic strength exceeding 14.0% vol per litre	lt	$10.08	112.2	
22.07	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.	
2207.10.00	--Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher .	lt	$24.00	512.15	
2207.20.00	--Ethyl alcohol and other spirits, denatured, of any strength    	lt	$24.00	512.16	
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. 	
2208.20.00	Spirits obtained by distilling grape wine or grape  musk:	
2208.20.10	--- of alcoholic strength not exceeding 7.0% vol per litre	lt	$8.16	112.42	
2208.20.20	--- of alcoholic strength exceeding 7.0% vol per litre but not exceeding 14.0 % 	lt	$9.24	112.42	
2208.20.30	---of alcoholic strength exceeding 14.0% vol per litre	lt	$11.88	112.42	
2208.30.00	Whiskies	
2208.30.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$8.16	112.41	
2208.30.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 %	lt	$9.24	112.41	
2208.30.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$12.12	112.41	
2208.30.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
2208.40.00	Rum and tafia	
2208.40.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$8.28	112.44	
2208.40.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % vol per litre	lt	$9.24	112.44	
2208.40.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$12.12	112.44	
2208.40.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
2208.50.00	Gin and Geneva	
2208.50.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$8.28	112.45	
2208.50.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 %	lt	$9.24	112.45	
2208.50.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$12.12	112.45	
2208.50.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
2208.60.00	Vodka	
2208.60.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$8.28	112.49	
2208.60.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 %	lt	$9.24	112.49	
2208.60.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$12.12	112.49	
2208.60.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
2208.70.00	Liqueurs and cordials	
2208.70.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$8.28	112.49	
2208.70.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 %	lt	$9.24	112.49	
2208.70.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$12.12	112.49	
2208.70.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
2208.90.00	Other 	
2208.90.10	--- of strength alcoholic not exceeding 7.0% vol per litre	lt	$7.92	112.49	
2208.90.20	--- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 %	lt	$8.40	112.49	
2208.90.30	---of strength alcoholic exceeding 14.0% vol per litre but not 48%	lt	$11.04	112.49	
2208.70.40	---of strength alcoholic exceeding 48.0% vol per litre 	lt	$24.00	112.49	
(b)	deleting the existing rates for headings 24.01 to 24.03 and substituting it with the following:
Tariff item	Description 	Unit Qty	Duty rate 	SITC Code	
24.01	Unmanufactured tobacco; tobacco refuse	
2401.10.00	-	Tobacco, not stemmed/stripped	kg	$377.52	
121.10	
2401.20.00	-	Tobacco, partly or wholly stemmed/stripped	kg	$377.52	121.20	
2401.30.00	-  Tobacco refuse	kg	$377.52	121.30	
24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.	
2402.10.00	-Cigars, cheroots and cigarillos, containing  tobacco	kg	$377.52	122.10	
2402.20.00	-Cigarettes containing tobacco 	per stick	$0.38	122.10	
2402.90.00	-Other 	per stick	$0.38	122.31	
24.03	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.	
2403.11.00	Water pipe tobacco specified in Subheading Note 1 to this Chapter	kg	$377.52	122.31	
2403.19.00	Other 	
2403.19.10	--Twist or stick tobacco	kg	$377.52	122.32	
2403.19.90	--Other 	kg	$377.52	122.32	
2403.91.00	-“Homogenised” or “reconstituted” tobacco	kg	$377.52	122.39	
2403.99.00	--Other 	kg	$377.52	122.39