PAPUA NEW GUINEA

EXCISE TARIFF (AMENDMENT) ACT 2014.

No. 20 of 2014

Certified on: 12 SEP 2014

Excise Tariff (Amendment) Act 2014.

ARRANGEMENT OF SECTION.

Repeal and replacement of Schedule B.

SCHEDULE.
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No. 20 of 2014

AN ACT

entitled

Excise Tariff (Amendment) Act 2014,

Being an Act to amend the Excise Tariff Act 1956 (Chapter 107),

MADE by the National Parliament and deemed to come into operation on 1st June 2014.

REPEAL AND REPLACEMENT OF SCHEDULE B.

The Principal Act is amended by repealing the following items, description, duty rate and remarks in Schedule B and replacing it with the following schedule:
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SCHEDULE B — PRE-USED VEHICLES.

TARIFF ITEM	DESCRIPTION	DUTY RATE	
8703.21.00	- Of a cylinder capacity not exceeding 1,000cc	60%
80%	
8703.21.10	- Brand new		
8703.21.19	- Used/Recondition		
8703.22.00	- Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc	60%
80%	
8703.22.10	- Brand new		
8703.22.19	- Used/Recondition		
8703.23.00	- Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc	60%
80%	
8703.23.10	- Brand new		
8703.23.19	- Used/Recondition		
8703.24.00	- Of a cylinder capacity exceeding 3,000cc	60%
80%	
8703.24.10	- Brand new		
8703.24.19	- Used/Recondition		
8703.24.30	- Three-wheeled light weight vehicles	60%
80%	
8703.24.31	- Brand new		
8703.24.39	- Used/Recondition		
8703.24.50	- Sports and racing cars	110%
120%	
8703.24.51	- Brand new		
8703.24.59	- Used/Recondition		
8703.90.60	- Security van	15%
20%	
8703.90.61	- Brand new		
8703.90.69	- Used/Recondition		
8703.31.00	- Of a cylinder capacity not exceeding 1,500cc	60%
80%	
8703.31.10	- Brand new		
8703.31.19	- Used/Recondition		
8703.32.00	- Of cylinder capacity exceeding 1,500cc but not exceeding 2,500cc	60%
80%	
8703.32.10	- Brand new		
8703.32.19	- Used/Recondition		
8703.33.10	- Of a cylinder capacity exceeding 2,700cc	60%
80%	
8703.33.11	- Brand new		
8703.33.19	- Used/Recondition		
8703.33.90	- Of a cylinder capacity exceeding 2,700cc	110%
120%	
8703.33.91	- Brand new		
8703.33.99	- Used/Recondition		
8703.90.30	- Three-wheeled light weight vehicles	60%
80%	
8703.90.31	- Brand new		
8703.90.39	- Used/Recondition		
8703.90.50	- Sports and racing cars	110%
120%	
8703.90.51	- Brand new		
8703.90.59	- Used/Recondition		
8703.90.60	- Security Van	15%
20%	
8703.90.61	- Brand new		
8703.90.69	- Used/Recondition		
8704.10.00	- Dumpers designed for off-highway use	15%
20%	
8704.10.10	- Brand new		
8704.10.19	- Used/Recondition		
8704.21.10	- Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes	40%
60%	
8703.21.11	- Brand new		
8703.21.19	- Used/Recondition		
8704.21.90	- G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)	15%
20%	
8704.21.91	- Brand new		
87.04.21.99	- Used/Recondition		
8704.22.00	- G.V.W exceeding 5 tonnes but not exceeding 20 tonnes	15%
20%	
8704.22.10	- Brand new		
8704.22.19	- Used/Recondition		
8704.23.10	- Delivery trucks and vans of all kinds	15%
20%	
8704.23.11	- Brand new		
8704.23.19	- Used/Recondition		
8704.23.20	- Refrigerated or insulated lorries	15%
120%	
8704.23.21	- Brand new		
8704.23.29	- Used/Recondition		
8704.23.30	- Refuse Collectors	15%
20%	
8704.23.31	- Brand new		
8704.23.39	- Used/Recondition		
8704.23.90	- G.V.W exceeding 20 tonnes	15%
20%	
8704.23.91	- Brand new		
8704.23.99	- Used/Recondition		
8704.31.10	- Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes	40%
60%	
8704.31.11	- Brand new		
8704.31.19	- Used/Recondition		
8704.31.90	- G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)	15%
20%	
8704.31.91	- Brand new		
8704.31.99	- Used/Recondition		
8704.32.00	- G.V.W exceeding 5 tonnes	15%
20%	
8704.32.10	- Brand new		
8704.32.19	- Used/Recondition		
8704.90.10	- Delivery trucks and vans of all kinds	15%
20%	
8704.90.11	- Brand new		
8704.90.19	- Used/Recondition		
8704.90.20	- Refrigerated or insulated lorries	15%
20%	
8704.90.21	- Brand new		
8704.90.29	- Used/Recondition		
8704.90.30	- Refuse Collectors	15%
20%	
8704.90.31	- Brand new		
8704.90.39	- Used/Recondition		
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I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 2014, which has been made by the National Parliament.

Acting Clerk the National Parliament.
12 SEP 2014

I hereby certify that the Excise Tariff (Amendment) Act 2014 was made by the National Parliament on 28 August, 2014.

Speaker of the National Parliament.
12 SEP 2014