Commencement: 1 January 2003

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 31 OF 2002

Arrangement of Sections

1.	Amendments
2.	Commencement.

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Assent 		31 December 2002
Commencement 	1 January 2003

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) 
(AMENDMENT) ACT NO. 31 OF 2002

An Act to amend the Import Duties (Consolidation) Act [CAP 91]. 

Be it enacted by the President and Parliament as follows-

1	Amendments 

The Import Duties (Consolidation) Act [CAP 91] is amended as set out in the Schedule. 

2	Commencement 

This Act commences on 1 January 2003.

Schedule 

Amendments of Import Duties (Consolidation) Act [CAP 91]

1.	Schedule 1 of the Import Duties (Consolidation) Act [CAP 91]

Schedule 1 of the Import Duties (Consolidation) Act [CAP 91] is amended by deleting from that Schedule for each tariff item in Column 1 of the Table the current rate of duty set out in Column 2 of the Table and substituting the new rate of duty set out in Column 3 of the Table.

Column 1
Tariff Item 	Column 2
Current rate of duty 	Column 3
New rate of duty	
			
10061000	Free	5%	
10062000	Free	5%	
10063000	Free	5%	
10064000	Free	5%	
			
11010000	Free	5%	
11021000	Free	5%	
11022000	Free	5%	
11023000	Free	5%	
11029000	Free	5%	
			
16025000	25%	40%	
			
19051000	15%	20%	
19052000	15%	20%	
19053010	15%	20%	
19053020	15%	20%	
19053090	15%	20%	
19054000	15%	20%	
19059000	40%	20%	
			
2009.1100	35%	40%	
2009.1900	35%	40%	
2009.2000	35%	40%	
2009.3000	35%	40%	
2009.4000	35%	40%	
2009.5000	30%	40%	
2009.6000	30%	40%	
2009.7000	30%	40%	
2009.8000	35%	40%	
2009.9000	35%	40%	
			
2105.0000	35%	40%	
			
2203.0010	286 Vt/l	166 Vt/l	
2203.0090	302 Vt/l	182 Vt/l	
			
2207.1000	1605 Vt/l	755 Vt/l	
2207.2000	1605 Vt/l	755 Vt/l	
			
2208.1000	1500 Vt/l	750 Vt/l	
2208.2000	1385 Vt/l	635 Vt/l	
2208.3010	500 Vt/l	250 Vt/l	
2208.3020	1,200 Vt/l	500 Vt/l	
2208.3030	1,385 Vt/l	635 Vt/l	
2208.4010	500 Vt/l	250 Vt/l	
2208.4020	1,200 Vt/l 	500 Vt/l 	
2208.4030	1,3850 Vt/l	635 Vt/l	
2208.5010	500 Vt/l 	250 Vt/l 	
2208.5020	1,200 Vt/l 	500 Vt/l 	
2208.5030	1,385 Vt/l 	635 Vt/l 	
2208.6010	500 Vt/l 	250 Vt/l 	
2208.6020	1,200 Vt/l	500 Vt/l	
2208.6030	1,385 Vt/l	635 Vt/l	
2208.7010	500 Vt/l 	250 Vt/l 	
2208.7020	1,200 Vt/l	500 Vt/l	
2208.7030	1,385 Vt/l 	635 Vt/l 	
2208.9010	500 Vt/l 	250 Vt/l 	
2208.9020	1,200 Vt/l	500 Vt/l	
2208.9030	1,385 Vt/l	635 Vt/l	
2208.9040	1,650 Vt/l	800 Vt/l	
			
2402.2000	15,315 Vt/kg	10 Vt/stick 	
2402.9000	15,315 Vt/kg	10 Vt/stick 	
	 	 	
30031000	Free	5%	
30032000	Free	5%	
30033100	Free	5%	
30033900	Free	5%	
30034000	Free	5%	
30039000	Free	5%	
30041000	Free	5%	
30042000	Free	5%	
30043100	Free	5%	
30043200	Free	5%	
30043900	Free	5%	
30044000	Free	5%	
30045000	Free	5%	
30049000	Free	5%	
			
38081000	Free	5%	
38082000	Free	5%	
38083000	Free	5%	
38084000	Free	5%	
38089000	Free	5%	
			
40111000	10%	15%	
40112000	10%	15%	
			
44071000	20%	40%	
4407.2400	20%	40%	
4407.2500	20%	40%	
4407.2600	20%	40%	
4407.2900	20%	40%	
4407.9100	20%	40%	
4407.9200	20%	40%	
			
4818.1000	35%	40%	
			
6309.0000	Free	5%	
			
87021.000	25%	15%	
87029.000	25%	15%	
870321.00	25%	15%	
870322.00	35%	25%	
870323.00	45%	35%	
870324.00	55%	45%	
870331.00	35%	25%	
870332.00	45%	35%	
870333.00	55%	45%	
870390.00	55%	45%	
			
9403.3000	35%	40%	
9403.4000	35%	40%	
9403.5010	20%	40%	
9403.5090	35%	40%	
9403.6000	35%	40%	

1A	Schedule III (Arrangement of Sections, Section 1 Economic Reliefs)

After X6 insert “X7 Diesel fuel imported for the generation of certain electric power.”.

1B	After X6 of Schedule III

Insert
“DIESEL FUEL IMPORTED FOR THE GENERATION OF CERTAIN ELECTRIC POWER

X7	(1)	If:

(a)	a person is a party to an agreement with the Government for the production of electric power; and 

(b)	diesel fuel is imported and is used by that person only for the purposes of that agreement; and

(c)	the imported fuel is diesel fuel (distillate) classified under Tariff Classification Code 2710.0050;

the Director of Customs may, subject to the prior approval of the Council of Ministers, exempt the diesel fuel from Customs Duty otherwise payable or approve a reduction of Customs Duty otherwise payable in respect to the diesel fuel.  The amount of the reduction is to be determined in writing by the Director.

(2)	The Director of Customs may impose such terms and conditions as the Director thinks necessary on any exemption or reduction under this section.

(3)	A person who is a party to the agreement referred to in subsection (1) must comply with such terms and conditions imposed under subsection (2).”.

2	Schedule III (Arrangement Sections, Section 5)

Insert in its correct position

“X.57 Hospital medical supplies”.

3	Section X.46 of Schedule III

Repeal the section, substitute

“INWARD PROCESSING RELIEF

X.46	(1)	Any goods imported into Vanuatu for manufacturing, processing or repair (other than goods being imported solely for packing, repacking or labeling) may be admitted free of duty if the Director is satisfied:

(a)	the process for which the approval is sought is beneficial to the national economy; and

(b)	any exemption would not conflict with the interests of established producers of goods identical or similar to those in respect of which admission is requested.  

(2)	The Director may impose such terms and conditions as the Director thinks necessary on any exemption under this section, including a requirement for a deposit or other security for duty.”.

4	After section X.56 of Schedule III

Insert:

“HOSPITAL MEDICAL SUPPLIES

X.57	Medicaments falling under Tariff Classification Headings 3003 and 3004 if:

(a)	the medicaments are imported by the Central Medical Store – Importer Company Code CO160; and

(b)	the medicaments are for use only in hospitals within Vanuatu; and

(c)	the importer complies with such terms and conditions as may be imposed by the Director.”.

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REPUBLIC OF VANUATU

BILL FOR THE 
IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) 
ACT NO. OF 2002

Explanatory Note 

The Bill amends the Import Duties (Consolidation) Act [CAP 91] so as to change certain import duties.  It also makes some changes to certain duty exemptions.  

Minister of Finance and Economic Management