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Excise Tariff (2017 Budget) (Amendment) Act 2016

PAPUA NEW GUINEA


No. 45 of 2016.

Excise Tariff (2017 Budget) (Amendment) Act 2016.


Certified on: 22 DEC 2016

ARRANGEMENT OF SECTION.

Amendment of Schedule 1 - Duties on Excise.


No.45 of 2016.


AN ACT


entitled

Excise Tariff (2017 Budged (Amendment) Act 2016,

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

MADE by the National Parliament and to come into operation -

(a) in respect of Subsection (1) - 1 December 2016; and
(b) in respect of Subsection (2) - 1 January 2017.

AMENDMENT OF SCHEDULE 1 - DUTIES ON EXCISE.

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


TARIFF ITEM
DESCRIPTION
EXCISE TARIFF RATES FROM 01st DECEMBER
2016
REMARKS
2203.00.10
Beer or mixed drinks containing beer, not more than 2.5% alcohol by volume.
K60.34
The duty rate for Alcohol products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year.
2203.00.20
Beer or mixed drinks containing beer, more than 2.5% and not more than 3.5% alcohol by volume.
K77.88
2203.00.30
Beer or mixed drinks containing beer, more than 3.5% and not more than 4.5% alcohol by volume.
K88.73
The adjustment is calculated by multiplying the duty rate then applicable, by a percentage amount of 5%. The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate.
2203.00.40
Beer or mixed drinks containing beer, more than 4.5% alcohol by volume.
K103.06
2204.00.10
Sparkling wine of fresh grapes: sold in containers holding less than 2 litres
K109.33
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 22.
2204.10.20
Sparkling wine of fresh grapes: sold in containers holding 2 litres or more.
K109.46
2204.21.00
Wine of fresh graves, including fortified wines in containers holding 2 litres or less.
K109.46
2204.29.00
Other.
K109.46
2204.29.10
Wine of fresh grapes, including fortified wines, grape must; sold in containers holding less than 2 litres.
K109.46
2204.29.90
Wine of fresh grapes, including fortified wines, grape must; sold in containers holding more than 2 litres.
K109.46
2205.10.00
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; sold in containers holding less than 2 litres.
K109.46
2205.90.00
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; sold in containers holding 2 litres or more.
K109.46
2206.00.10
Other fermented beverages (for example cider, perry, mead) mixtures of fermented beverages, made from fruit grown in Papua New Guinea with the volume of alcohol content of up to 10%.
K50.84
2206.00.90
Other fermented beverages (for example cider, perry, mead) mixtures of fermented beverages and non-alcoholic beverages.
K102.92
2208.20.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50%.
K109.33
2208.20.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.30.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50%.
K109.33
2208.30.20
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than 50% and less than 80%.
K117.30
2208.30.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.40.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50%.
K109.33
2208.40.20
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than 50% and less than 80%.
K117.30
2208.40.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.50.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50%.
K109.33
2208.50.20
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than 50% and less than 80%.
K117.30
2208.50.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.60.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverage, containing alcohol by volume not more than 50%.
K109.33
2208.60.20
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than 50% and less than 80%.
K117.30
2208.60.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.70.10
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50%.
K109.33
2208.70.20
Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by 50% and less than 80%
K117.30
2208.70.90
Other, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages.
K109.46
2208.90.20
Mixed drinks of a strength more than 3% alcohol by volume, not for medicinal purposes.
K72.37
2208.90.30
Mixed drinks of a strength more than 3% and not more than 4.5% alcohol by volume, not for medicinal purposes.
K88.63
2208.90.40
Mixed drinks more than 4.5%
alcohol by volume, not for medicinal purposes.
K102.93

(2) Schedule 1 of the Principal Act is amended by repealing the tariff item, description of goods and rates of excise duty and remarks shown and replacing them with the tariff item, description of goods and rates of excise duty and remarks shown below -

TARIFF
ITEM
DESCRIPTION
EXCISE TARIFF RATES FROM 01ST DECEMBER 2016
EXCISE TARIFF RATES FROM 01st JAN 2017
REMARKS
2402.10.00
Cigars, cheroots and cigarillos containing tobacco.
K314.98
K362.23
The duty rate for Tobacco 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 a percentage amount of 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.
2402.20.10
Cigarettes of dark fired tobacco without filter (Spear and the like).
K314.98
K362.23
2402.20.20
Cigarettes of dark fired tobacco with filter (Spear or
equivalent).
K157.51
K181.14
2403.11.10
Smoking tobacco, whether or not containing tobacco substitutes in any proportion.
K105.02
K120.77
2403.11.30
Chewing tobacco
K105.02
K120.77
2403.11.40
Snuff.
K105.02
K120.77
2403.11.50
Twist or trade tobacco.
K105.02
K120.77
2403.11.60
Stick tobacco.
K105.02
K120.77
2403.11.70
Coarse Shredded Tobacco for Roll Your Own Cigarettes.
K50.78
K58.39
2403.91.00
"Homogenised" or "reconstituted" tobacco.
K145.87
K167.75
2403.99.00
Other.
K105.02
K120.77
2710.19.10
Diesel.
K0.06/Lt
K0.10Lt

I hereby certify that the above is a fair print of the Excise Tariff (2017 Budget) (Amendment) Act 2016 which has been made by the National Parliament.

Acting Clerk the National Parliament.

22 DEC 2016

I hereby certify that the Excise Tariff (2017 Budget) (Amendment) Act 2016 was made by the National Parliament on 8 November 2016.

Speaker of the National Parliament.

22 DEC 2016

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