PAPUA NEW GUINEA

Excise Tariff (Budget Provisions 1997) Act 1996

No. 29 of 1996.
Certified on: 8.11.96

ARRANGEMENT OF SECTION.
Repeal and replacement of Schedule 1.

AN ACT
entitled
Excise Tariff (Budget Provisions 1997) Act 1996,
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 24 September 1996.
REPEAL AND REPLACEMENT OF SCHEDULE 1.
Schedule 1 of the Principal Act is repealed and is replaced with the following:-
	SCHEDULE 1.
Excise Item	Description	Excise Rate	
2203.00.10	Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol	75%	
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	75%	
2203.00.30	Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol	75%	
22.04	Wine of fresh grape	75%	
22.05	Vermouth and other wine	75%	
2208.20.00	Spirits obtained by distilling grape wine or grape mare	75%	
2208.30.00	Whiskies	75%	
2208.40.00	Rum and tafia	75%	
2208.50.00	Gin and Geneva	75%	
2208.90.90	Others (including mixture thereof with other liquids; excluding concentrates of spirits etc.)	75%	
2402.10.00	Cigars and similar	130%	
2402.20.00	Cigarettes containing tobacco	130%	
2402.90.00	Cigarettes (tobacco substitutes)	130%	
2403.10.10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	75%	
2403.10.30	Chewing tobacco	75%	
2403.10.50	Twist or trade tobacco	25%	
2403.91.00	Other manufactured "homogenised" or "reconstituted" tobacco	75%	
2403.99.00	Other manufactured tobacco	75%	
2710.00.11	Motor spirit (gasoline)	35t/litre	
2710.00.12	Gas oils (Distillate Dieseline Diesel)	6t/litre	
2710.00.13	Aviation Gasoline (Av-gas)	2t/litre	
2710.00.14	Jet-Al (Avtur)	2t/litre	
2710.00.16	Fuel oils (heavy)	2t/litre	

I hereby certify that the above is a fair print of the Excise Tariff (Budget Provisions 1997) Act 1996 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Excise Tariff (Budget Provisions 1997) Act 1996 was made by the National Parliament on 2 October 1996.
Speaker of the National Parliament.