Commencement: 1 January 1997

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 11 OF 1996

Arrangement of Sections

1. Amendment of Chapter 4 of Schedule I to Chapter 91
2. Amendment of duty rates in Schedule I of the principal Act
3. Amendment of service tax in Schedule I
4. Amendment of Schedule III
5. Amendment of Schedule IV
6. Commencement

First Schedule
Second Schedule

----------------------------------------

Assent: 30.12.96
Commencement: 1.1.97

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. 11 OF 1996

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

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

AMENDMENT OF CHAPTER 4 OF SCHEDULE I TO CHAPTER 91

1. The Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the "principal Act." is amended in Schedule I in Chapter 4 in the first column by deleting the item "0406.0000" and the corresponding items it the second, third, fourth and fifth columns and substituting the following items respectively -

"0406	Cheese and Curd				
0406.1000	- Fresh cheese (including whey cheese), not fermented and curd	kg	45%	7%	
0406.2000	Grated or powdered cheese, of all kinds	kg	20%	7%	
0406.3000	Processed cheese, not grated or powdered	kg	20%	7%	
0406.4000	Blue veined cheese	kg	20%	7%	
0406.9000	Other
cheese	kg	30%	7%."	

AMENDMENT OF DUTY RATES IN SCHEDULE I OF THE PRINCIPAL ACT

2. (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 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

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

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

AMENDMENT OF SCHEDULE III

4. Schedule III to the principal Act is amended in section 2 headed "PERSONAL RELIEFS" by deleting "200 cigarettes" and substituting "250 cigarettes" in the definition of "Standard Allowances".

AMENDMENT OF SCHEDULE IV

5. Schedule IV to the principal Act is amended in section 4 in paragraph X-48 by deleting the words “foreign-going aircraft” and substituting the words “foreign-going aircraft and foreign-going vessels”.

COMMENCEMENT

6. This Act shall come into force on the 1st day of January, 1997.

_________

FIRST SCHEDULE

1006.1000	FREE	3%	
1006.2000	FREE	3%	
1006.3000	FREE	3%	
1006.4000	FREE	3%	
			
1101.0010	FREE	3%	
1101.0090	FREE	3%	
			
1507.0000	10%	35 Vt/litre	
1508.0000	10%	35 Vt/litre	
1509.0000	10%	35 Vt/litre	
1510.0000	10%	35 Vt/litre	
1511.1000	10%	35 Vt/litre	
1511.9000	10%	35 Vt/litre	
1512.1000	10%	35 Vt/litre	
1512.2000	10%	35 Vt/litre	
1513.1000	10%	35 Vt/litre	
1513.2000	10%	35 Vt/litre	
1514.0000	10%	35 Vt/litre	
1515.1000	10%	35 Vt/litre	
1515.2000	10%	35 Vt/titre	
1515.3000	10%	35 Vt/litre	
1515.4000	10%	35 Vt/litre	
1515.5000	10%	35 Vt/litre	
1515.6000	10%	35 Vt/litre	
1515.9000	10%	35 Vt/litre	
1516.1000	10%	35 Vt/litre	
1516.2000	10%	35 Vt/litre	
			
1604.0011	30%	33%	
1604.0012	30%	33%	
1604.0019	30%	33%	
			
1701.1000	20%	23%	
1701.9000	20%	23%	
			
2203.0010	207 Vt/litre	180 Vt/litre	
220.3.0090	250 Vt/litre	200 Vt/titre	
			
2401.0000	1,659 Vt/kg	1,884 Vt/kg	
2402.1000	9,321 Vt/kg	8,059 Vt/kg	
2402.2010	7,834 Vt/kg	9,546 Vt/kg	
2402.2020	7,834 Vt/kg	8,059 Vt/kg	
2402.9000	2,264 Vt/kg	2,489 Vt/kg	
2403.0010	2,264 Vt/kg	2,489 Vt/kg	
2403.0020	6,510 Vt /kg	6,735 Vt/kg	
2403.0090	6,222 Vt/kg	6,447 Vt/kg	
			
27.0010	35 Vt/litre	30 Vt/litre	
			
8201.0000	10%	5%	
8202.0010	10%	5%	
8202.0090	10%	5%	
8203.0000	10%	5%	
8204.0000	10%	5%	
8205.0000	10%	5%	
8206.0000	10%	5%	
8207.0000	10%	5%	
			
8402.0010	25%	FREE	
8402.0090	25%	FREE	
8403.1000	25%	FREE	
8403.9000	25%	FREE	
8404.0010	25%	FREE	
8404.0090	25%	FREE	
8413.0010	10%	FREE	
8413.0090	25%	FREE	
8414.0010	10%	FREE	
8414.0090	25%	FREE	
8415.8000	50%	FREE	
8416.0000	25%	FREE	
8417.0000	25%	FREE	
8419.0010	25%	FREE	
8419.0090	25%	FREE	
8420.1000	25%	FREE	
8421.0000	25%	FREE	
8422.0090	25%	FREE	
8424.0020	10%	FREE	
8424.0080	25%	FREE	
8425.0000	10%	FREE	
8426.0000	10%	FREE	
8427.0000	10%	FREE	
8428.0000	10%	FREE	
8429.1000	10%	FREE	
8429.2000	10%	FREE	
8429.3000	10%	FREE	
8429.4000	10%	FREE	
8429.5000	10%	FREE	
8430.0000	10%	FREE	
8432.1000	10%	FREE	
8432.2000	10%	FREE	
8432.3000	10%	FREE	
8432.4000	10%	FREE	
8432.8000	10%	FREE	
8432.9000	10%	FREE	
6433.5000	10%	FREE	
8433.6000	10%	FREE	
8433.9000	10%	FREE	
8434.1000	10%	FREE	
8434.2000	10%	FREE	
8434.9000	10%	FREE	
8435.1000	10%	FREE	
8435.9000	10%	FREE	
8436.0010	10%	FREE	
8436.0080	10%	FREE	
8436.0090	10%	FREE	
8437.1000	10%	FREE	
8437.8000	10%	FREE	
8437.9000	10%	FREE	
8438.0010	10%	FREE	
8438.0090	10%	FREE	
8439.0010	10%	FREE	
8439.0090	10%	FREE	
8440.1000	10%	FREE	
8440.9000	10%	FREE	
8441.0010	10%	FREE	
8441.0090	10%	FREE	
8442.0010	10%	FREE	
8442.0020	10%	FREE	
8443.0010	10%	FREE	
8443.0080	10%	FREE	
8443.0090	10%	FREE	
8444.0000	25%	FREE	
8445.0010	25%	FREE	
8445.0090	25%	FREE	
8446.0000	25%	FREE	
8447.0000	25%	FREE	
8448.0010	25%	FREE	
8448.0090	25%	FREE	
8449.0000	25%	FREE	
8452.2000	25%	FREE	
8453.0010	25%	FREE	
8453.0090	25%	FREE	
8454.0010	25%	FREE	
8454.0090	25%	FREE	
8455.0010	25%	FREE	
8455.0090	25%	FREE	
8456.0000	25%	FREE	
8457.0000	25%	FREE	
8458.0000	25%	FREE	
8459.0000	25%	FREE	
8460.0000	25%	FREE	
8461.0000	25%	FREE	
8462.0000	25%	FREE	
8463.0000	25%	FREE	
8464.0000	25%	FREE	
8465.0000	25%	FREE	
8467.8100	10%	FREE	
8400.0010	25%	FREE	
8474.0010	25%	FREE	
8474.0090	25%	FREE	
8475.0010	25%	FREE	
8475.0090	25%	FREE	
8477.0010	25%	FREE	
8477.0090	25%	FRET	
8478.1000	25%	FREE	
8478.9000	25%	FREE	
8479.0010	25%	FREE	
8479.0020	25%	FREE	
8479.0080	25%	FREE	
8479.0090	25%	FREE	
8480.0000	25%	FREE	
			
8501.0000	25%	FREE	
8502.0000	25%	FREE	
8503.0000	25%	FREE	
8504.0010	25%	FREE	
8504.0080	25%	FREE	
8504.0090	25%	FREE	
8514.0010	25%	FREE	
8514.0090	25%	FREE	
8515.0010	25%	FREE	
8515.0090	25%	FREE	
			
8701.0010	17%	FREE	
8701.0020	10%	FREE	
8704.1000	17%	16%	
8704.2100	17%	16%	
8704.2200	17%	16%	
8704.2300	17%	16%	
8704.3100	17%	16%	
8704.3200	17%	16%	
8704.9000	17%	16%	
			
8801.1000	17%	FREE	
8801.9000	17%	FREE	
8802.1000	17%	FREE	
8802.2000	17%	FREE	
8802.3000	17%	FREE	
8802.4000	17%	FREE	
8802.5000	17%	FREE	
8803.0000	17%	FREE	
8804.0000	17%	FREE	
8805.0000	17%	FREE	
			
8901.0010	5%	FREE	
8902.0000	12%	FREE	
8904.0000	17%	FREE	
			
9001.0000	17%	FREE	
9013.0090	17%	FREE	
9014.0000	17%	FREE	
9015.0000	17%	FREE	
9017.0000	17%	FREE	
9024.0000	17%	FREE	
9025.0000	17%	FREE	
9027.0000	17%	FREE	
9030.0000	17%	FREE	

SECOND SCHEDULE

TARIFF NO.	DELETE	SUBSTITUTE	
			
1507.0000	7%	5 Vt/litre	
1508.0000	7%	5 Vt/litre	
1509.0000	7%	5 Vt/litre	
1510.0000	7%	5 Vt/litre	
1511.1000	7%	5 Vt/litre	
1511.9000	7%	5 Vt/litre	
1512.1000	7%	5 Vt/litre	
1512.2000	7%	5 Vt/litre	
1513.1000	7%	5 Vt/litre	
1513.2000	7%	5 Vt/litre	
1514.0000	7%	5 Vt/litre	
1515.1000	7%	5 Vt/litre	
1515.2000	7%	5 Vt/litre	
1515.3000	7%	5 Vt/litre	
1515.4000	7%	5 Vt/litre	
1515.5000	7%	5 Vt/litre	
1515.6000	7%	5 Vt/litre	
1515.9000	7%	5 Vt/litre	
1516.1000	7%	5 Vt/litre	
1516.2000	7%	5 Vt/litre	
			
2203.0010	11 Vt/litre	15 Vt/litre	
2203.0090	11 Vt/litre	15 Vt/litre	
			
2402.1000	800 Vt/kg	1,025 Vt/kg	
2402.2010	800 Vt/kg	1,025 Vt/kg	
2402.2020	800 Vt/kg	1,025 Vt/kg	
2402.9000	600 Vt/kg	825 Vt/kg	
2403.0010	519 Vt/kg	744 Vt/kg	
2403.0020	519 Vt/kg	744 Vt/kg	
2403.0090	600 Vt/kg	825 Vt/kg	

-----------------------------------------------