PAPUA NEW GUINEA

Excise Tariff (2013 Budget) (Amendment) Act 2012.

No. 14 of 2012

Certified on: 31/01/2013

ARRANGEMENT OF SECTION.

Excise Tariff (Amendment of Schedule 1 — Duties On Excise).

An Act

entitled

Excise Tariff (2013 Budget) (Amendment) Act 2012,

Being an Act to amend the Excise Tariff Act (Chapter 107),

MADE by the National Parliament and shall be deemed to have come into operation ‑

(a) in respect of Schedule A — on 30 November 2012; and

(b) in respect of Schedule B — on 1 January 2013.

EXCISE TARIFF (AMENDMENT OF SCHEDULE 1— DUTIES ON EXCISE).

Schedule 1 of the Principal Act is amended by repealing the tariff item, description of goods and the rates of excise duty and remarks shown in the following and replacing them with the tariff item, description of goods and rates of excise duty and remarks shown below:

SCHEDULE A – TOBACCO.

TARIFF ITEM	DESCRIPTION	Duty rate from 30/11/12	Remarks	
2402.10.00	Cigars, cheroots and cigarillos, containing tobacco	
K232.51 Per Kg	The duty rate for tobacco (and alcohol) products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year.

The adjustment is calculated by multiplying the duty rate then applicable, by the lesser of the Consumer Price Index (CPI) movement in the previous 6 month period, or 2.5%.
	
2402.20.10	Cigarettes of dark fired tobacco without filter (spear and the like)	
K232.51 Per 1000		
2402.20.20	Cigarettes of dark fired tobacco with filter (spear and the like)	
K116.26 Per 1000		
2402.20.30	Cigarettes of tobacco substitutes with filter containing dark fired tobacco (spear or equivalent)	K145.06 Per 1000	The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next month ie. from 1st June and 1st December.	
2403.11.10
	Smoking tobacco	K77.53 Per Kg	The duty rate for tobacco (and alcohol) products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year.

The adjustment is calculated by multiplying the duty rate then applicable, by the lesser of the Consumer Price Index (CPI) movement in the previous 6 month period, or 2.5%. The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next month ie. from 1st June and 1st December.	
2403.11.30
	Chewing tobacco	K77.53 Per Kg		
2403.11.40
	Snuff	K77.53 Per Kg		
2403.11.50
	Twist or trade tobacco	K77.53 Per Kg		
2403.11.60
	Stick tobacco	K77.53 Per Kg		
2403.11.70	Coarse shredded Tobacco for roll your own	K37.48 Per Kg		
2403.91.00	"Homogenised" or "reconstituted" tobacco	K107.68 Per Kg		
2403.99.00
	Other	K77.53 Per Kg		
_______________

SCHEDULE B – PRE-USED VEHICLES.

TARIFF ITEM	DESCRIPTION	DUTY RATE FROM 1/01/2013	
8703.21.00	--Of a cylinder capacity not exceeding 1,000cc
		
8703.21.10	---Brand new
	60%	
8703.21.19	----Used/Recondition with the f.o.b value at US$3,000
	80%	
8703.22.00	--Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc
		
8703.22.10	---Brand new
	60%	
8703.22.19	----Used/Recondition with the f.o.b value at US$3,000
	80%	
8703.23.00	--Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc
		
8703.23.10	--Brand new
	60%	
8703.23.19	----Used/Recondition with the f.o.b value at US$3,000
	80%	
8703.24.00	--Of a cylinder capacity exceeding 3,000cc
		
8703.24.10	---Brand new
	60%	
8703.24.19	----Used/Recondition with the f.o.b value at US$10,000
	80%	
8703.24.30	--Three-wheeled light weight vehicles
		
8703.24.31	----Brand new
	60%	
8703.24.39	----Used/Recondition with the f.o.b value at US$3,000
	80%	
8703.24.50	--Sports and racing cars
		
8703.24.51	----Brand new
	110%	
8703.24.59	----Used/Recondition with the f.o.b value at US$10,000	120%	
8703.24.60	--Security Van
		
8703.24.61	----Brand new
	15%	
8703.24.69	----Used/Recondition with the f.o.b value at US$ 5,000
	20%	
8703.31.00	--Of a cylinder capacity not exceeding 1,500cc
		
8703.31.10	---Brand new
	60%	
8703.31.19	----Used/Recondition with the f. o.b value at US$5,000
	80%	
8703.32.00	--Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc
		
8703.32.10.	---Brand new
	60%	
8703.32.19	--Used/Recondition with the f o.b value at US$ 3,000
	80%	
8703.33.10	--Of a cylinder capacity exceeding 2,500cc but not exceeding 2,700cc
		
8703.33.11	----Brand new
	60%	
8703.33.19	----Used/Recondition with the f.o.b value at US$ 3,000
	80%	
8703.33.90	--Of a cylinder capacity exceeding 2,700cc
		
8703.33.91	----Brand new
	110%	
8703.33.99	----Used/Recondition with the f.o.b value at US$10,000
	120%	
8703.90.30	--Three-wheeled light weight vehicles
		
8703.90.31	----Brand new
	60%	
8703.90.39	----Used/Recondition with the f.o.b value at US$3,000
	80%	
8703.90.50	--Sports and racing cars
		
8703.90.51	----Brand new
	110%	
8703.90.59	----Used/Recondition with the f.o.b value at US$10,000	120%	

TARIFF ITEM	DESCRIPTION	DUTY RATE FROM 1/01/2013	
8703.90.60	--Security van
		
8703.90.61	----Brand new
	15%	
8703.90.69	----Used/Recondition with the f.o.b value at US$5,000
	20%	
8704.10.00	--Dumpers designed for off-highway use
		
8704.10.10	---Brand new
	15%	
8704.10.19	----Used/Recondition with the f.o.b value at US$5,000
	20%	
8704.21.10	--Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
		
8703.21.11	---Brand new
	40%	
8703.21.19	----Used/Recondition with the f.o.b value at US$2,500
	60%	
8704.21.90	--G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
		
8704.21.91	----Brand new
	15%	
8704.21.99	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.22.00	--G.V.W exceeding 5 tonnes but not exceeding 20 tonnes
		
8704.22.10	---Brand new
	15%	
8704.22.19	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.23.10	--Delivery trucks and vans of all kinds
		
8704.23.11	--Brand new
	15%	
8704.23.19	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.23.20	--Refrigerated or insulated lorries
		
8704.23.21	---Brand new
	15%	
8704.23.29	----Used/Recondition with the f.o.b value at US$ 2,500	20%	

TARIFF ITEM	DESCRIPTION	DUTY RATE FROM 1/01/2013	
8704.23.30	--Refuse Collectors
		
8704.23.31	----Brand new
	15%	
8704.23.39	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.23.90	--G.V.W exceeding 20 tonnes
		
8704.23.91	----Brand new
	15%	
8704.23.99	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.31.10	--Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
		
8704.31.11	----Brand new
	40%	
8704.31.19	----Used/Recondition with the f.o.b value at US$2,500
	60%	
8704.31.90	--G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
		
8704.31.91	----Brand new
	15%	
8704.31.99	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.32.00	--G.V.W exceeding 5 tonnes
		
8704.32.10	----Brand new
	15%	
8704.32.19	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.90.10	--Delivery trucks and vans of all kinds
		
8704.90.11	--Brand new
	15%	
8704.90.19	----Used/Recondition with the f.o.b value at US$2,500	20%	

TARIFF ITEM	DESCRIPTION	DUTY RATE FROM 1/01/2013	
8704.90.20	--Refrigerated or insulated lorries
		
8704.90.21	----Brand new
	15%	
8704.90.29	----Used/Recondition with the f.o.b value at US$2,500
	20%	
8704.90.30	--Refuse Collectors
		
8704.90.31	---Brand new
	15%	
8704.90.39	--Used/Recondition with the f.o.b value at US$2,500	20%	
_______________

I hereby certify that the above is a fair print of the Excise Tariff (2013 Budget) (Amendment) Act 2012, which has been made by the National Parliament.

Acting Clerk of the National Parliament.

I hereby certify that the Excise Tariff (2013 Budget) (Amendment) Act 2012 was made by the National Parliament on 27 November 2012.

Speaker of the National Parliament.