republic of vanuatu

Import Duties (Consolidation) (Amendment) Act
No. 12 Of 2011

Arrangement of Sections

1 Amendment 
2 Commencement 

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

______________

import duties (consolidation) (AMENDMENT) ACT
NO. 12 OF 2011

An Act to amend the Import Duties (Consolidation) Act [CAP 91].
Be it enacted by the President and Parliament as follows-

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

2 Commencement
(1) Subject to subsection (2), this Act commences on 01 January 2012.

(2) Item 5 of this Act is taken to have commenced on 24 October 2011.

____________

SCHEDULE
AMENDMENTS OF the import duties (consolidation) ACT [CAP 91]

1 Schedule 1
Delete from the Schedule for each relevant tariff item in column 1 of the table the current rate of import duty set out in column 2 of the table, substitute the new rate of import duty set out in column 3 of the table.

TABLE

Column 1

Tariff Item	Column 2

Current rate of import duty	Column 3

New rate of import duty	
0207.1100	

0207.1200	

0207.1300	

0207.4100	

0207.4900	

0207.2400	

0207.2500	

0207.2600	

0207.2700	

0207.3200	

0207.3300	

0207.3400	

0207.3500	

0207.3600	

0511.1000	

0511.9100	

0511.9900	

2202.1000	

2202.9000	

2204.1000	

2204.2100	

2204.2900	

2204.3000	

2205.1000	

2205.9000	

2206.0000	

2208.2000	

2208.3010	

2208.3020	

2208.4010	

2208.4020	

2208.5010	

2208.5020	

2208.6010	

2208.6020	

2208.7010	

2208.7020	

2208.9010	

2208.9020	

2401.1000	

2401.2000	

2401.3000	

2402.1000	

2402.2000	

2402.9000	

2403.1000	

2403.9100	

2403.9900	

2936.2100	

2936.2200	

2936.2300	

2936.2400	

2936.2500	

2936.2600	

2936.2700	

2936.2800	

2936.2900	

2936.9000	

2937.1100	

2937.1200	

2937.1900	

2937.2100	

2937.2200	

2937.2300	

2937.2900	

2937.3100	

2937.3900	

2937.4000	

2937.5000	

2937.9000	

2938.1000	

2938.9000	

2939.1100	

2939.1900	

2939.2000	

2939.3000	

2939.4100	

2939.4200	

2939.4300	

2939.4900	

2939.5100	

2939.5900	

2939.6100	

2939.6200	

2939.6300	

2939.6900	

2939.9100	

2939.9900	

2940.0000	

2941.1000	

2941.2000	

2941.3000	

2941.4000	

2941.5000	

2941.9000	

2942.0000	

8411.1100	

8411.1200	

8411.2100	

8411.2200	

8414.9000	

8421.2100	

8421.2200	

8421.2300	

8421.2900	

8421.9100	

8421.9900	

8431.4100	

8431.4200	

8431.4300	

8431.4900	

8471.3000	

8471.4100	

8471.4900	

8471.5000	

8471.6000	

8471.7000	

8471.8000	

8471.9000	

8472.1000	

8472.3000	

8472.9000	

8473.1000	

8473.2100	

8473.2900	

8473.3000	

8473.4000	

8473.5000	

8517.1100	

8517.1200	

8517.1800	

8517.6100	

8517.6200	

8517.6900	

8517.7000	

8525.5000	

8525.6000	

8525.8000	

8527.9100	

8528.4100	

8528.5100	

8528.6100	

9301.1100	

9301.1900	

9301.2000	

9301.9000	

9302.3020	

9303.1000	

9303.2000	

9303.3000	

9303.9000	

9304.0000	

9305.1000	

9305.2100	

9305.2900	

9305.9900	

9306.2100	

9306.2900	

9306.3000	

9306.9000	

9307.0000	

	30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

30%	

5%	

5%	

5%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

80%	

4 vt/stick	

4 vt /stick 	

80%	

80%	

80% 	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

10%	

10%	

10%	

10%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

5%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

15%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

200%	

150%	

150%	

150%	

150%	

150%	

	20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

20%	

0%	

0%	

0%	

75%	

75%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

40%	

55%	

55%	

55%	

55%	

55%	

55%	

40%	

40%	

40%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

0%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

55%	

2 Schedule 1 –tariff item 2203.0000

Repeal the tariff item.

3	Schedule 1

Insert the new tariff items set out in column 1 and their descriptions and units set out in column 2 and 3 and the new rate of import duty set out in Column 4 of the table for each relevant tariff item in Column 1.

Tariff Item	Description	Units	Duty	
2203.0010	Less than 10% by volume of alcohol	Kg	75%	
2203.0020	10% by volume of alcohol or more	Kg	75%	

4 Schedule 2 –Clause 1(9)(a)
After “1994” insert “which states as follows:

Annex I: Interpretative Notes

General Note Sequential Application of Valuation Methods

1. Articles 1 through 7 define how the customs value of imported goods is to be determined under the provisions of this Agreement. The methods of valuation are set out in a sequential order of application. The primary method for customs valuation is defined in Article 1 and imported goods are to be valued in accordance with the provisions of this Article whenever the conditions prescribed therein are fulfilled.

2. Where the customs value cannot be determined under the provisions of Article 1, it is to be determined by proceeding sequentially through the succeeding Articles to the first such Article under which the customs value can be determined. Except as provided in Article 4, it is only when the customs value cannot be determined under the provisions of a particular Article that the provisions of the next Article in the sequence can be used.

3. If the importer does not request that the order of Articles 5 and 6 be reversed, the normal order of the sequence is to be followed. If the importer does so request but it then proves impossible to determine the customs value under the provisions of Article 6, the customs value is to be determined under the provisions of Article 5, if it can be so determined.

4. Where the customs value cannot be determined under the provisions of Articles 1 through 6 it is to be determined under the provisions of Article 7.

Use of Generally Accepted Accounting Principles:

1. “Generally accepted accounting principles” refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures.

2. For the purposes of this Agreement, the customs administration of each Member shall utilize information prepared in a manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question. For example, the determination of usual profit and general expenses under the provisions of Article 5 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation. On the other hand, the determination of usual profit and general expenses under the provisions of Article 6 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production. As a further example, the determination of an element provided for in paragraph 1(b)(ii) of Article 8 undertaken in the country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country.”

5 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.5 (a)

(i) Delete “Director of Tourism” (first occurring), substitute
“Chairperson of the Committee”

(ii) Delete “Director of Tourism” (second occurring), substitute
“Committee”