REPUBLIC OF VANUATU

EXCISE (AMENDMENT) Act No.20 Of 2012

Arrangement of Sections

1	Amendment
2	Commencement

republic of vanuatu

Assent: 30/05/2012
Commencement: 02/07/2012

EXCISE (AMENDMENT)
ACT NO.20 OF 2012

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 the day on which it is published in the Gazette.

SCHEDULE
AMENDMENTS OF excise ACT [CAP 290]

1	Schedule 1 – Harmonised System Tariff Items 22.08 – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages

Repeal the category, substitute

	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 litre	
72.	2208.2000	- Spirits obtained by distilling grape wine or grape marc
	300 Vatu per litre	
		- Whiskies:
		
73.	2208.3010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
74.	2208.3020	 - 10% or more but not exceeding 37% by volume of alcohol
	420 Vatu per litre	
74.A	2208.3030	 - 37% by volume of alcohol or more
	1,200 Vatu per litre	
		- Rum and other spirits obtained by distilling fermented sugar-cane products
		
75.	2208.4010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
76.	2208.4020	 - 10% or more but not exceeding 37% by volume of alcohol
	420 Vatu per litre	
76.A	2208.4030	 - 37% by volume of alcohol or more
	1,200 Vatu per litre	
		- Gin and Geneva:
		
77.	2208.5010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
78.	2208.5020	 - - - 10% or more but not exceeding 37% by volume of alcohol
	420 Vatu per litre	
78.A	2208.5030	 - 37% by volume of alcohol or more
	1,200 Vatu per litre	
		- Vodka:
		
79.	2208.6010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
80.	2208.6020	 - 10% or more but not exceeding 37% by volume of alcohol	420 Vatu per litre	
80.A	2208.6030	 - 37% by volume of alcohol or more	1,200 Vatu per litre	
		- Liqueurs and cordials:
		
81.	2208.7010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
82.	2208.7020	 - 10% or more but not exceeding 37% by volume of alcohol
	420 Vatu per litre	
82.A	2208.7030	 - 37% by volume of alcohol or more
	1,200 Vatu per litre	
		- Other :
		
83.	2208.9010	 - Less than 10% by volume of alcohol
	200 Vatu per litre	
84.	2208.9020	 - 10% or more but not exceeding 37% by volume of alcohol
	420 Vatu per litre	
84.A	2208.9030	 - 37% by volume of alcohol or more	1,200 Vatu per litre