PAPUA NEW GUINEA

Excise Tariff (Amendment) Act 1999

No. 3 of 1999.
Certified on: 1.09.99

AN ACT
entitled
Excise Tariff (Amendment) Act 1999.
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to be deemed to have come into operation on 10 August 1999.
AMENDMENT OF SCHEDULE 1.
Schedule 1 of the Principal Act is amended ‑
	(a) by repealing the following:-
Tariff Item	Description of goods	Rate of excise duty	
2710.13.00	Aviation gasoline	K0.02/lt	
2710.14.00	Jet-A1	K0.02/lt	
2710.15.00	Kerosene	Free	
2710.16.00	Fuel Oils, heavy	K0.02/lt	
and
	(b) by adding the rates of duty shown in the rates of duty column below:
Tariff Item	Description of goods	Rate of excise duty	
2710.00.13	Aviation gasoline	K0.02/lt	
2710.00.14	Jet — A1	K0.02/lt	
2710.00.15	Kerosene	Free	
2710.00.16	Fuel oils, heavy	K0.02/lt	
8703.23	Of a cylinder capacity exceeding 1500 c.c. but not exceeding 3000 c.c.		
8703.23.10	Of a cylinder capacity exceeding 1500 c.c. but not exceeding 2700 c.c.	60%	
8703.23.90	Other (of a cylinder capacity exceeding 2700 c.c. but not exceeding 3000 c.c.)	110%	
8703.24.10	Of a cylinder capacity exceeding 3000 c.c.	110%	
8703.33	Of a cylinder capacity exceeding 2500 c.c.		
8703.33.10	Of a cylinder capacity exceeding 2500 c.c. but not exceeding 2700 c.c.	60%	
8703.33.90	Other (of a cylinder capacity exceeding 2700 c.c.)	110%	
and
	(c) by repealing the rates of excise duty shown in the rates of duty column and replacing them with the rates of excise duty shown below:-
TARIFF ITEM	DESCRIPTION OF GOODS	NEW RATE OF EXCISE DUTY	
2203.00.10	Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol	100%	
2203.00.20	Beer (including mixture of beer per lt with other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume of alcohol	100%	
2203.00.30	Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol	100%	
22.04	Wine of fresh grapes including fortified wines; grape must	110%	
22.05	Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances	110%	
22.06	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	38%	
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol: Spirits, liqueurs and other spirituous beverages (except 2208.90.10; concentrates and alcoholic preparations used for the manufacture of alcoholic beverages)	150%	
2208.90.20	Mixed drinks containing any alcohol not for medicinal purposes	110%	
24.02	Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion	160%	
2403.10.10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	26%	
2403.10.30	Chewing tobacco	73%	
2403.10.40	Snuff	73%	
2403.10.50	Twist or trade tobacco	26% 	
2403.91.00	"Homogenised" or "reconstituted" tobacco	73%	
2710.11.00	Gasoline	K0.61/lt	
8703.24.50	Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes	40%	
8703.90.40	Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes	40%	

I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 1999 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Excise Tariff (Amendment) Act 1999 was made by the National Parliament on 11 August 1999.
Speaker of the National Parliament.