republic of vanuatu

Excise (Amendment) Act
No. 11 Of 2011

Arrangement of Sections

1	Amendment
2	Commencement

Assent: 20/12/2011
Commencement: 01/01/2012

_____________

EXCISE (AMENDMENT) ACT
NO. 11 OF 2011

An Act to amend the Excise Act [CAP 290].

Be it enacted by the President and Parliament as follows-

1	Amendment
The Excise Act [CAP 290] is amended as set out in the Schedule.

2	Commencement
This Act commences on 1 January 2012.

_______________

SCHEDULE

AMENDMENTS OF excise ACT [CAP 290]

1	Schedule 1

Repeal the Schedule, substitute

“	
EXCISABLE PRODUCTS TABLE
	
Number	Harmonised System Tariff Items	Description of Items	Rate of excise tax	
1.		1601.0000	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	20 Vatu per kg 	
	16.02	Other prepared or preserved meat, meat offal or blood		
2.		1602.1000	-	Homogenised preparations	20 Vatu per kg	
3.		1602.2000	-	Of liver of any animal	20 Vatu per kg	
		-	Of poultry of heading 01.05 :		
4.		1602.3100	- -	Of turkeys	20 Vatu per kg	
5.		1602.3200	- -	Of fowls of the species Gallus domesticus	20 Vatu per kg	
6.		1602.3900	- -	Other	20 Vatu per kg	
		-	Of swine :		
7.		1602.4100	- -	Hams and cuts thereof	20 Vatu per kg	
8.		1602.4200	- -	Shoulders and cuts thereof	20 Vatu per kg	
9.		1602.4900	- -	Other, including mixtures	20 Vatu per kg	
		-	Of bovine animals 		
10.		1602.5010	 - - - Canned beef	20 Vatu per kg	
11.		1602.5090	 - - - Other	20 Vatu per kg	
		- Other, including preparations of blood of any animal 		
12.		1602.9010	 - - - Canned meat of sheep or lamb	20 Vatu per kg	
13.		1602.9020	 - - - Canned meat mixtures of beef and sheep	20 Vatu per kg	
14.		1602.9030	 - - - Corned meat of other animals	20 Vatu per kg	
15.		1602.9090	 - - - Other	20 Vatu per kg	
16.		1603.0000	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	20 Vatu per kg	
	16.04	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs		
		-	Fish, whole or in pieces, but not minced:		
17.		1604.1100	- -	Salmon	20 Vatu per kg	
18.		1604.1200	- -	Herrings	20 Vatu per kg	
19.		1604.1300	- -	Sardines, sardinella and brisling or sprats	20 Vatu per kg	
20.		1604.1400	- -	Tunas, skipjack and bonito (Sarda spp.)	20 Vatu per kg	
21.		1604.1500	- -	Mackerel	20 Vatu per kg	
22.		1604.1600	- -	Anchovies	20 Vatu per kg	
23.		1604.1900	- -	Other	20 Vatu per kg	
24.		1604.2000	-	Other prepared or preserved fish	20 Vatu per kg	
25.		1604.3000	-	Caviar and caviar substitutes	20 Vatu per kg	
	16.05	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved		
26.		1605.1000	-	Crab	20 Vatu per kg	
27.		1605.2000	-	Shrimps and prawns	20 Vatu per kg	
28.		1605.3000	-	Lobster	20 Vatu per kg	
29.		1605.4000	-	Other crustaceans	20 Vatu per kg	
30.		1605.9000	-	Other	20 Vatu per kg	
	17.01	Cane or beet sugar and chemically pure sucrose, in solid form	 	
		-	Raw sugar not containing added flavouring or colouring matter :		
31.		1701.1100	- -	Cane sugar	20 Vatu per kg	
32.		1701.1200	- -	Beet sugar	20 Vatu per kg	
		-	Other :	 	
33.		1701.9100	- -	Containing added flavouring or colouring matter	20 Vatu per kg	
34.		1701.9900	- -	Other	20 Vatu per kg	
	17.02	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	 	
		-	Lactose and lactose syrup :	 	
35.		1702.1100	- -	Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter	20 Vatu per kg	
36.		1702.1900	- -	Other	20 Vatu per kg	
37.		1702.2000	-	Maple sugar and maple syrup	20 Vatu per kg	
38.		1702.3000	-	Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose	20 Vatu per kg	
39.		1702.4000	-	Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar	20 Vatu per kg	
40.		1702.5000	-	Chemically pure fructose	20 Vatu per kg	
41.		1702.6000	-	Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar	20 Vatu per kg	
42.		1702.9000	-	Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose	20 Vatu per kg	
	17.03	Molasses resulting from the extraction or refining of sugar	 	
43.		1703.1000	-	Cane molasses	20 Vatu per kg	
44.		1703.9000	-	Other	20 Vatu per kg	
	17.04	Sugar confectionery (including white chocolate), not containing cocoa	 	
45.		1704.1000	-	Chewing gum, whether or not sugar-coated	20 Vatu per kg	
46.		1704.9000	-	Other	20 Vatu per kg	
	19. 01	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04. 01 to 04. 04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included		
47.		1901.1000	-	Preparations for infant use, put up for retail sale	20 Vatu per kg	
48.		1901.2000	-	Mixes and doughs for the preparation of bakers' wares of heading 19.05	20 Vatu per kg	
49.		1901.9000	-	Other	20 Vatu per kg	
	19.02	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared		
		-	Uncooked pasta, not stuffed or otherwise prepared :		
50.		1902.1100	 - -	Containing eggs	20 Vatu per kg	
51.		1902.1900	 - -	Other	20 Vatu per kg	
52.		1902.2000	-	Stuffed pasta, whether or not cooked or otherwise prepared	20 Vatu per kg	
53.		1902.3000	-	Other pasta	20 Vatu per kg	
54.		1902.4000	-	Couscous	20 Vatu per kg	
55.		1903.0000	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	20 Vatu per kg	
	19.04	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included		
56.		1904.1000	-	Prepared foods obtained by the swelling or roasting of cereals or cereal products	20 Vatu per kg	
57.		1904.2000	-	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals	20 Vatu per kg	
58.		1904.3000	- Bulgur wheat	20 Vatu per kg	
59.		1904.9000	-	Other	20 Vatu per kg	
	22.03	Beer made from malt		
60.		2203.0010	-	Less than 10% by volume of alcohol	140 Vatu per liter	
61.		2203.0020	-	10 % by volume of alcohol or more	300 Vatu per liter	
	22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09		
62.		2204.1000	-	Sparkling wine	300 Vatu per liter	
		-	Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :		
63.		2204.2100	 - -	In containers holding 2 l or less	300 Vatu per liter	
64.		2204.2900	 - -	Other	300 Vatu per liter	
65.		2204.3000	-	Other grape must	300 Vatu per liter	
	22.05	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances		
66.		2205.1000	-	In containers holding 2 l or less	300 Vatu per liter	
67.		2205.9000	-	Other	300 Vatu per liter	
68.		2206.0000	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	300 Vatu per liter	
	22.07

	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
		
69.		2207.1000	-	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	200 Vatu per liter	
70.		2207.2000	-	Ethyl alcohol and other spirits, denatured, of any strength	200 Vatu per liter	
	22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages		
71.		2208.1000	- Compound alcoholic preparations of a kind used for the manufacture of beverages	200 Vatu per liter	
72.		2208.2000	-	Spirits obtained by distilling grape wine or grape marc	300 Vatu per liter	
		-	Whiskies:		
73.		2208.3010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
74.		2208.3020	 - - - 37% by volume of alcohol or more	2,250 Vatu per liter	
		-	Rum and other spirits obtained by distilling fermented sugar-cane products		
75.		2208.4010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
76.		2208.4020	 - - - 37% by volume of alcohol or more	2,250 Vatu per liter	
		-	Gin and Geneva:		
77.		2208.5010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
78.		2208.5020	 - - - 37% by volume of alcohol or more	2,250 Vatu per liter	
		-	Vodka:		
79.		2208.6010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
80.		2208.6020	 - - - 37% by volume of alcohol or more	2,250 Vatu per liter 	
		-	Liqueurs and cordials:		
81.		2208.7010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
82.		2208.7020	 - - - 37% by volume of alcohol or more	2,250 Vatu per liter	
		-	Other :		
83.		2208.9010	 - - - Less than 37% by volume of alcohol	420 Vatu per liter	
84.		2208.9020	 - - - 37% by volume of alcohol or more 	2,250 Vatu per liter	
	24.01	Unmanufactured tobacco; tobacco refuse		
85.		2403.1000	-	Tobacco, not stemmed/stripped:	4000 per kg	
86.		2403.9100	-	Tobacco, partly or wholly stemmed/stripped	4000 per kg	
87.		2403.9900	-	Tobacco refuse	4000 per kg	
	24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes		
88.		2402.1000	-	Cigars, cheroots and cigarillos, containing tobacco	30,375 Vatu per kg 	
89.		2402.2000	-	Cigarettes containing tobacco	16 Vatu per cigarette	
90.		2402.9000	-	Other	16 Vatu per cigarette	
	24.03
	Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences		
91.		2403.1000	-	Smoking tobacco, whether or not containing tobacco substitutes in any proportion:	6,000 Vatu per kg	
		-	Other :		
92.		2403.9100	- -	"Homogenised" or "reconstituted" tobacco	15,000 Vatu per kg	
93.		2403.9900	- -	Other	15,000 Vatu per kg	
	27.10	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:		
		 - - Light oils and preparations:		
94.		2710.1110 	 - - - Motor spirit (PMS)	20 Vatu per liter	
95.		2710.1120	 - - - Aviation gasoline ( AVGAS)	4 Vatu per liter	
96.		2710.1130	 - - - Jet fuel and aviation kerosene (DPK)	4 Vatu per liter	
97.		2710.1140	 - - - Other kerosine and (white spirit)	4 Vatu per liter	
98.		2710.1150	 - - - Distillate fuels ( ADO)	15 Vatu per liter	
	85.28	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus		
		-	Cathode-ray tube monitors:		
99.		8528.4100	- -	Of a kind solely or principally used in an automatic data processing system of heading 84.71	15% on sale value, excluding Value Added Tax	
	93.02	Revolvers and pistols, other than those of heading No. 93.03 or 93.04		
100.		9302.3020	-	Revolvers and pistols, other than those of heading No. 93.03 or 93.04.	10,000 Vatu per unit	
	93.03	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms). Very pistols and other devices designed to project only signal flares, pistols and revolvers for fire		
101.		9303.1000	-	Muzzle-loading firearms	40,000 Vatu per unit	
102.		9303.2000	-	Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles	10,000 Vatu per unit	
103.		9303.3000	-	Other sporting, hunting or target-shooting rifles	10,000 Vatu per unit	
104.		9303.9000	-	Other.	10,000 Vatu per unit	
105.		9304.0000	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07.	10,000 Vatu per unit	
	93.05	Parts and accessories of articles of headings Nos. 93.01 to 93.04		
106.		9305.1000	-	Of revolvers or pistols	5,000 Vatu per unit	
		-	Of shotguns or rifles of heading No. 93.03:		
107.		9305.2100	- -	Shotgun barrels	5,000 Vatu per unit	
108.		9305.2900	- -	Other	5,000 Vatu per unit	
		-	Other:		
109.		9305.9100	- -	Of military weapons of heading 93.01	5,000 Vatu per unit	
110.		9305.9900	- -	Other	5,000 Vatu per unit	
	93.06	Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads		
		-	Shotgun cartridges and parts thereof; air gun pellets :		
111.		9306.2100	- -	Cartridges	10 vatu per cartridge	
112.		9306.2900	- -	Other	10 vatu per unit	
113.		9306.3000	-	Other cartridges and parts thereof	10 vatu per cartridge	
114.		9306.9000	-	Other	10 vatu per unit	”