PAPUA NEW GUINEA

Excise Tariff (Budget Provisions) Act 1994

No. 34 of 1994
Certified on: 20.12.94

ARRANGEMENT OF SECTION
1. Repeal and replacement of Schedule.
SCHEDULE 1.

AN ACT
entitled
Excise Tariff (Budget Provisions) Act 1994,
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to come into operation on 9 November 1994.
1	REPEAL AND REPLACEMENT OF SCHEDULE 1.
Schedule 1 to the Principal Act is repealed and is replaced with the following:-
	"SCHEDULE 1.
ITEM NO.	DESCRIPTION OF GOODS	DUTY RATE	
22.01	Mineral waters and aerated waters, not sweetened or flavoured, when processed and packed for retail sale.	K0.085 per litre	
22.02	Mineral waters and aerated waters, sweetened or flavoured; and other non-alcoholic beverages not exceeding 0.5% volume of alcohol.	K0.085 per litre	
22.03	(A) Beer, (including mixture of beer with other liquids), containing not more than 4% by volume of alcohol; and	K0.90 per litre	
	(B) Beer, (including mixture of beer with other liquids), containing more than 4% by volume of alcohol.	K1.35 per litre	
22.08	(A) Alcoholic spirits, (including mixtures  thereof with other liquids) containing 10% or less by volume of alcohol; and	K3.00 per litre	
	(B) Alcoholic spirits, (including mixtures thereof with other liquids) containing 10% or more by volume of alcohol.	K 6.00 per litre	
24.02	Cigarettes containing tobacco including filter tips, if any.	K58.50 per Kg.	
24.03	(A) Twist Tobacco; and	K 5.00 per Kg.	
	(B) Other manufactured tobacco for chewing or smoking	K 7.20 per kg.".	

I hereby certify that the above is a fair print of the Excise Tariff (Budget Provisions) Act 1994 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Excise Tariff (Budget Provisions) Act 1994 was made by the National Parliament on 9 November 1994.
Speaker of the National Parliament.