Commencement: 12/04/1996

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 2 OF 1996

Arrangement of Sections

1. Amendment of section 3 of Chapter 91.
2. Amendment of unit/Quantity criteria in Schedule I.
3. Amendment of duty rates in Schedule I.
4. Amendment of service tax in Schedule I.
5. Amendment of section 1 X-4 in Schedule III.
6. Commencement.

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IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT

NO. 2 OF 1996

Assent: 12/04/96
Commencement: 02/04/96

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

BE IT ENACTED by the President and Parliament as follows:-

AMENDMENT OF SECTION 3 OF CHAPTER 91

1. Section 3 of the Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the "principal Act" is amended in subsection (1) by deleting "5 per cent" and substituting "7 per cent".

AMENDMENT OF UNIT/QUANTITY CRITERIA IN SCHEDULE I

2. (1) The unit/quantity criteria set out in Schedule I to the principal Act are amended to the extent shown in the first Schedule to this Act.

(2) The current unit/quantity criteria shown in Column 2 corresponding to the tariff items in column 1 of Part C to the First Schedule to this Act are deleted and replaced by the unit/quantity criteria shown in column 3.

AMENDMENT OF DUTY RATES IN SCHEDULE I

3. (1) The duty rates set out in Schedule I to the principal Act are amended to the extent shown in the First Schedule to this Act.

(2) The current duty rates shown in column 2 corresponding to the tariff items in column 1 of Part A to the First Schedule to this Act are deleted and replaced by the duty rates shown in column 3.

AMENDMENT OF SERVICE TAX IN SCHEDULE I

4. (1) The service tax rates set out in Schedule I to the principal Act are amended to the extent shown in the First Schedule to this Act.

(2) The current service tax rates shown in column 2 corresponding to the tariff items in column 1 of Part B to the First Schedule to this Act are deleted and replaced by the service tax rates shown in column 3.

AMENDMENT OF SECTION 1 X-4 IN SCHEDULE III

5. Section 1 X-4 of Schedule III to the principal Act is amended by deleting paragraph (b).

COMMENCEMENT

6. This Act shall come into force on the 2nd day of April 1996.

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FIRST SCHEDULE

PART A

1
TARIFF NO.	2
DELETE CURRENT DUTY RATE	3
SUBSTITUTING WITH NEW DUTY RATE	
			
1905.9090	20%	65%	
2402.1000	9074 vatu per kg	9321 vatu per kg	
2402.2010	7674 vatu per kg	7834 vatu per kg	
2402.2020	7674 vatu per kg	7834 vatu per kg	
2402.9000	2074 vatu per kg	2264 vatu per kg	
2403.0010	2074 vatu per kg	2264 vatu per kg	
2403.0020	6222 vatu per kg	6510 vatu per kg	
2710.0010	33 vatu per litre	35 vatu per litre	
2710.0050	15 vatu per litre	30 vatu per litre	
3208.0000	60%	400 vatu per litre	
3209.0000	60%	400 vatu per litre	
3210.0000	60%	300 vatu per litre	
3212.0000	60%	300 vatu per litre	

PART B
1
TARIFF NO.	2
DELETE SERVICE TAX RATE	3
SUBSTITUTING WITH NEW SERVICE TAX RATE	
			
8702.0000	5%	9%	
8703.1000	5%	9%	
8703.2100	5%	9%	
8703.2200	5%	9%	
8703.2300	5%	9%	
8703.2400	5%	9%	
8703.3100	5%	9%	
8703.3200	5%	9%	
8703.3300	5%	9%	
8703.9000	5%	9%	
8704.1000	5%	9%	
8704.2100	5%	9%	
8704.2200	5%	9%	
8704.2300	5%	9%	
8704.3100	5%	9%	
8704.3200	5%	9%	
8704.9000	5%	9%	
8705.0000	5%	9%	
8706.0000	5%	9%	
8707.0000	5%	9%	
8708.0000	5%	9%	
8711.1000	5%	9%	
8711.2000	5%	9%	
8711.3000	5%	9%	
8711.4000	5%	9%	
8711.5000	5%	9%	
8711.9000	5%	9%	
8714.1000	5%	9%	
8714.9000	5%	9%	
1006.1000	5%	10%	
1006.2000	5%	10%	
1006.3000	5%	10%	
1006.4000	5%	10%	
1001.0010	5%	10%	
1101.0090	5%	10%	
1604.0011	5%	10%	
1604.0012	5%	10%	
1604.0019	5%	10%	
1701.9000	5%	10%	
3208.0000	5%	100 vatu per litre	
3209.0000	5%	100 vatu per litre	
3210.0000	5%	100 vatu per litre	
3212.0000	5%	100 vatu per litre	
2402.9000	519 vatu per kg	600 vatu per kg	
2403.0090	519 vatu per kg	600 vatu per kg	
2402.1000	778 vatu per kg	800 vatu per kg	
2403.2010	778 vatu per kg	800 vatu per kg	
2402.2020	778 vatu per kg	800 vatu per kg	

PART C

1
TARIFF NO.	2
DELETE UNIT/QUANTITY CRITERIA	3
SUBSTITUTING WITH NEW UNIT/QUANTITY CRITERIA	
			
3208.0000	kg	kg/litre	
3209.0000	kg	kg/litre	
3210.0000	kg	kg/litre	
3212.0000	kg	kg/litre	

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