PAPUA NEW GUINEA

Customs Tariff (Budget Provisions 1996) Act 1995

No. 43 of 1995
Certified on: 22.01.1996

ARRANGEMENT OF SECTIONS.
1. Amendment of. Schedule1.
2. Amendment of Schedule 2.

AN ACT
entitled
Customs Tariff (Budget Provisions 1996) Act 1995,
Being an Act to amend the Customs Tariff Act 1990,
MADE by the National Parliament to be deemed to have come into operation on 22 November 1995.
1	AMENDMENT OF SCHEDULE 1.
Schedule 1 to the Principal Act is amended by repealing the rates of duty shown in the rates of duty Columns opposite the following Tariff Items and replacing them with the rates of duty shown opposite below‑

Tariff Classification	Description	Tariff Rate	
02.01 and 02.02	Meat of Bovine Animals, fresh, chilled or frozen	40%	
0302.69.30	Barracouta - until 30/6/96	75%	
	-on and from 1/7/96	40%	
0303.79.30	Barracouta - until 30/6/96	75%	
	- on and from 1/7/96	40%	
0304.90.30	Barracouta - until 30/6/96	75%	
	- on and from 1/7/96	40%	
08.05	Citrus fruits	75%	
1604.13.00	Canned Sardines, sardinella, brisling or spraits	11%	
2201.10.00	Mineral waters and aerated waters not sweetened or flavoured	55% or K0.40 per litre, whichever is the higher	
2201.90.00	Other	55% or K0.40 per litre, whichever is the higher	
2202.10.00	Waters, including mineral waters and aerated, sweetened or flavoured	55% or K0.40 per litre, whichever is the higher	
2202.90.90	Other	55% or K0.40 per litre, whichever is the higher	
2203.00.10	Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol	125% or K2.20 per litre, whichever is the higher	
2203.00.20	Beer (including mixture of beer and other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume of alcohol	125% or K2.20 per litre, whichever is the higher	
2203.00.30	Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol	125% or K2.20 per litre, whichever is the higher	
2204	Wine of fresh grapes	11%	
2205	Vermouth and other wine	11%	
2208.10.00	Compound alcoholic preparations used for the manufacture of beverages 	11%	
2208.20.00	Spirits obtained by distilling grape wine or grape marc	55% or K14 per litre, whichever is the higher	
2208.30.00	Whiskies	55% or K14 per litre, whichever is the higher	
2208.40.00	Rum and tafia	55% or K14 per litre, whichever is the higher	
2208.50.00	Gin and Geneva	55% or K14 per litre, whichever is the higher	
2208.90.10	Concentrate of spirits for the manufacture of alcoholic drinks	40%	
2208.90.90	Others (including mixture thereof with other liquids; excluding concentrates of spirits etc):	55% or K14 per litre, whichever is the higher	
2402.10.00 	Cigars	125% or K28 per thousand, whichever is higher	
2402.20.00	Cigarettes containing tobacco	125% or K28 per thousand, whichever is the higher	
2402.90.00	Other cigarettes	125% of K28 per thousand, whichever is the higher	
2403.10.10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	125%	
2403.10.20	Manufactured tobacco for manufacturing of cigarettes	11%	
2403.10.30	Chewing tobacco	125%	
2403.10.40	Snuff	125%	
2403.10.50	Twist or trade tobacco	125% or K9 per Kg whichever is the higher	
2403.91.00	Other manufactured "homogenised" or "reconstituted" tobacco	125%	
2710.00.11	Motor spirit (gasoline)	Nil	
2710.00.12	Gas Oil (Distillate/Dieseline/Diesel)	0.02 per litre	
2710.00.13	Aviation Gasoline (Av-gas)	Nil	
2710.00.14	Jet-Al (Avtur)	0.01 per litre	
2710.00.15	Kerosene, household	Nil	
2710.00.16	Fuel oils (heavy)	Nil	
Chapter 28	Inorganic chemicals - until 31 December 1996	8%	
(except 28.28)	on and from 1 January 1997	5%	
Chapter 29	Organic chemicals (those not currently rated free) - until 31 December 1996	8%	
	- on and from 1 January 1997	5%	
Chapter 31	Fertilizers - until 31 December 1996	8%	
	- on and from 1 January 1997	5%	
3604.10.00	Fireworks	11%	
3808.10.00	Herbicides	8%	
3808.20.00	Insecticides	8%	
3808.30.00	Fungicides	8%	
3923.90.00	Other (sacks and bags)	11%	
4201.00.00	Saddlery	11%	
4911.10.00	Catalogues	11%	
5608.11.00	Fishing nets	40%	
63.09	Used clothing	11%	
6403.40.00	Safety Boots	11%	
6404.19.00	Rubber Boots	11%	
Chapter 72	Iron and steel - until 31 December 1996	8%	
	- on and from 1 January 1997	5%	
Chapter 76	Aluminium - until 31 December 1996	8%	
(except 76.15)	- on and from 1 January 1997	5%	
82.11	Knives	11%	
(except 8211.93.90)			
8213.00.00	Scissors	11%	
8214.90.00	Other Knives	11%	
Chapter 84	Machinery and mechanical appliances (except 8408.10.00; 8409.10.00; 8409.91.90; 8415.10.90; 8415.8; 8415.10.10; 8418.91.00; 8419.8; 8421.1; 8421.2; 8421.3; 8421.9; 8422.11.00; 8422.19.00; 8423.10.00; 8424.10.00; 8450.1; 84.51; 84.52; 84.69; 84.70; 84.71; 84.72; 84.73;.84.76; 8485.10.00)
 - until 31 December 1996	

8%	
	- on and from 1 January 1997	5%	
8414.5	Fans	11%	
8415.10.10	Air-conditioners - window or wall type (self contained)	11%	
8423.10.00	Personal weighing machines, including baby scales; household scales	11%	
84.50	Household or laundry type washing machines	11%	
85.01	Electric motors and generators		
	- until 31 December 1996
- on and from 1 January 1997	8%
5%	
85.02	Electric generating sets and rotary converters - until 31 December 1996	8%	
	- on and from 1 January 1997	5%	
85.03	Parts for 85.01 and 85.02		
	- until 31 December 1996
- on and from 1 January 1997	8%
5%	
85.04	Electrical transformers, static convertors and inductors		
	- until 31 December 1996
- on and from 1 January 1997	8%
5%	
85.05	Electric magnets, etc., ‑		
	- until 31 December 1996
- on and from 1 January 1997	8%
5%	
8509.40.10	Food grinders and mixers; fruit or vegetable juice extractors	11%	
8516.60.10	Electrical ovens, cookers, cooking plates, boiling rings, grillers and roasters	11%	
8516.71.10	Coffee or tea makers	11%	
8516.72.00	Toasters	11%	
85.43	Electrical machines (not specified elsewhere)		
	- until 31 December 1996 
- on and from 1 January 1997	8%
5%	
8703.24.20	Specialized vehicles such as ambulances, prison vans and hearses	Free	
8703.24.60	Security vans	11%	
8703.90.10	Specialized vehicles such as ambulances, prison vans and hearses	Free	
8703.90.60	Security vans	11%	
8716.80.10	Wheelbarrows	11%	
8903.91.00	Sailboats, with or without auxiliary motors	11%	
8903.92.00	Motor boats	11%	
8903.99.10	Dinghies (up to and including 6 metres)	11%	
8903.99.20	Dinghies (exceeding 6 metres)	11%	
9507.30.30	Fishing reels	11%	
9507.90.90	Fishing tackle	11%	
2	AMENDMENT OF SCHEDULE 2.
Schedule. 2 to the Principal Act is amended by repealing the reference to the following:-
	"44.03 Timber logs and poles in the rough, whether or not stripped of bark or sapwood, or roughly squared, of the following species:-
	(a) 		balsa, blackbean, cordia, ebony, rosewood, teak and all conifers;		46%		Banned	
	(b)		kwila, pencil cedar, planchonella;		46%		P & R	
	(c)		calophyllum, mersawa, tuna, walnut		36%		P & R	
	(d) 		burckella, canarius, gluta, hopea and terminalia;		28%		P & R	
	(e) 		all others		26%		P & R"