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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
EXCISE (AMENDMENT)
ACT NO. 34 OF 2021
Arrangement of Sections
1 Amendment
2 Commencement
REPUBLIC OF VANUATU
Assent: 10/12/2021
Commencement: 01/01/2022
EXCISE (AMENDMENT)
ACT NO. 34 OF 2021
An Act to amend the Excise Act [CAP 290].
Be it enacted by the President and Parliament as follows-
The Excise Act [CAP 290] is amended as set out in the Schedule.
This Act commences on the day on which it is published in the Gazette.
AMENDMENTS OF EXCISE ACT [CAP 290]
(a) Repeal tariff item 1601.00.00, substitute
“
| (1) No. | (2) Tariff Item | (3) Description | (4) Rate of Excise Tax |
| | 02.07 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen | |
| 1 | 0207.14.10 | - - - Chicken wings | 20 VT/kg |
| 1A | 0207.14.90 | - - - Other | 20 VT/kg |
| 1B | 0207.25.00 | - - Not cut in pieces, frozen | 20 VT/kg |
| 1C | 0207.26.00 | - - Cuts and offal, fresh or chilled | 20 VT/kg |
| 1D | 0207.27.00 | - - Cuts and offal, frozen | 20 VT/kg |
| 1E | 0207.53.00 | - - Not cut in pieces, frozen | 20 VT/kg |
| 1F | 0207.60.00 | - Of guinea fowls | 20 VT/kg |
| 1G | 1601.00.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. | 20 VT/kg |
”
(aa) After tarrif item 1904.10.00, insert
“
| (1) No. | (2) Tarrif Item | (3) Description | (4) Rate of Excise Tax |
| 72A | 1904.10.10 | - Snacks | 20 VT/kg |
| 72B | 1904.10.90 | - Other | 20 VT/kg |
”
(ab) After tarrif item 1904.20.00, insert
“
| (1) No. | (2) Tarrif Item | (3) Description | (4) Rate of Excise Tax |
| 73A | 1904.20.10 | - Snacks | 20 VT/kg |
| 73B | 1904.20.90 | - Other | 20 VT/kg |
”
(b) Delete from the Schedule the rate of excise tax relating to tariff items 2402.20.00 and 2402.90.00, substitute “25 VT/stk”
(c) After tariff item 2403.99.00, insert
“
| (1) No. | (2) Tariff Item | (3) Description | (4) Rate of Excise Tax |
| | 24.04 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without
combustion; other nicotine containing products intended for the intake of nicotine into the human body. | |
| | | - Products intended for inhalation without combustion: | |
| 111A | 2404.11.00 | - - Containing tobacco or reconstituted tobacco | 4,000 VT/kg |
| 111B | 2404.12.00 | - - Other, containing nicotine | 4,000 VT/kg |
| 111C | 2404.90.00 | - - Other | 4,000 VT/kg |
| 111D | 2404.91.00 | - - For oral application | 4,000 VT/kg |
| 111E | 2404.92.00 | - - For transdermal application | 4,000 VT/kg |
| 111F | 2404.99.00 | - - Other | 4,000 VT/kg |
”
(d) After tariff item 2710.12.50, insert
“
| (1) No. | (2) Tariff Item | (3) Description | (4) Rate of Excise Tax |
| 116A | 8543.40.00 | - Electronic cigarettes and similar electric vaporising devices | 18,000 VT/u |
”
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URL: http://www.paclii.org/vu/legis/num_act/ea2021160
