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Import Duties (Consolidation) (Amendment) Act No 16 of 1992

Commencement: 1 January 1993

REPUBLIC OF VANUATU

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT)
ACT NO. 16 OF 1992

Arrangement of Sections

1. Amendment of Schedule 1 to Chapter 91.
2. Amendment of Schedule 4 to the Principal Act.
3. Commencement.

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REPUBLIC OF VANUATU

Assent: 16/12/92
Commencement: 01/01/93

IMPORT DUTIES (CONSOLIDATION) (AMENDMENT) ACT
NO. OF 1992

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

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

AMENDMENT OF SCHEDULE I TO CHAPTER 91

1. Schedule 1 to the Import Duties (Consolidation) Act [CAP. 91] in this Act referred to as the principal Act is further amended -

(a) in Chapter 2 -

(i) by deleting "0210.1110" and "0210.1120" in the column headed "Tariff Item" and the corresponding descriptions and the "items" in the columns headed "Description", "Unit Qty", "Duty Rate" and "Service Tax";

(ii) by inserting immediately after the item "02.10" in the column headed "Tariff Item", the item "0210.1100";

(iii) by inserting immediately corresponding to the item "0210.1100" -

- in the column headed "Description" the following words -

"Hams, shoulders and cuts thereof, with bone in";

- in the column headed "Unit Qty" the item "kg",

- in the column headed "Duty Rate" the item "30%";

- in the column headed "Service Tax" the item "5%";

(b) in Chapter 12 -

by deleting the word "free" in the column headed "Duty Rate" corresponding to the items "1201.0000" to "1214.0000" in the column headed "Tariff Item", and substituting the figure "10%";

(c) in Chapter 42 -

by deleting the item "10%" in the column headed "Duty Rate" corresponding to the items "4202.1000", "4202.2000" and "4202.3000" in the column headed "Tariff Item", and substituting the item "20%";

(d) in Chapter 55 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "5514.0000" in the column headed "Tariff Item", and substituting the item "kg/square metre (m2)";

(e) in Chapter 56 -

(i) by deleting the item "kg/m2" in the column headed "Unit Qty" corresponding to the items -

"5801.1000, 5801.2000, 5801.3000, 5801.9000, 5802.1000, 5802.2000, 58302.3000, 5803.1000, 5803.9000"

in the column headed "Tariff items", and substituting the item "metre (m)";

(ii) by deleting the item "kg/m2" in the columns headed "Unit Qty" corresponding to the items "5804.0000" and "5805.0000" in the column headed "Tariff Items" and substituting the item "kg";

(f) in Chapter 59 -

(i) by deleting the item "kg/sqm" in the column headed "Unit Qty" corresponding to the item "5904.0000" in the column headed "Tariff Item", and substituting the item "kg";

(ii) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "5905.0000" in the column headed "Tariff Item", and substituting the item "kg/square metre (m2)";

(g) in Chapter 63 -

(i) by deleting the items "6307.0010" and "6307.0090" in the column headed "Tariff Item" and the corresponding description and the items in the columns headed "Description", "Unit Qty", "Duty Rate" and "Other Tax";

(ii) by inserting immediately after the item "63.07" in the column headed "Tariff Item" the item "6307.1000", "6307.2000" and "6307.9000";

(iii) by inserting corresponding to the item "6307.1000" in the column headed "Description" -

- "Floor cloths, dish-cloths, dusters and similar cleaning cloths"

- in the column headed "Unit Qty" the item "kg";

- in the column headed "Duty Rate" the item "35%";

- in the column headed "Other Tax" the item "5%";

(iv) by inserting corresponding to the item "6307.2000" in the column headed "Description" -

- "life jackets and life belts"

- in the column headed "Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "35%"

- in the column headed "Other Tax" the item "5%";

(v) by inserting corresponding to the item "6307.9000" -

- in the column headed "Description" the word "other"

- in the column headed "Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "35%"

- in the column headed "Other Tax" the item "5%";

(h) in Chapter 64 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item -

"6401.1000, 6401.9000, 6402.1000, 6402.2000, 6402.3000, 6402.9000, 6403.0010, 6403.0020, 6403.0030, 6403.0090, 6404.0000, 6405.0000"

in the column headed "Tariff Items" and substituting the item "kg/pair (pr)";

(i) in Chapter 69 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "6910.0000" in the column headed "Tariff Item", and substituting the item "kg/number (no)";

(j) in Chapter 73 -

(i) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "7310.0000" in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(ii) by inserting immediately after the item "7310.0000", in the column headed "Tariff Item", the item "7311";

(iii) by deleting the item "7311.0000" in the column headed "Tariff Item", and the corresponding description and items in the column "Unit Qty", "Duty Rate" and "Other Tax";

(iv) by inserting immediately after the "7311.0000" in the column headed "Tariff Item" the items "7311.0010" and "7311.0020";

(v) by inserting corresponding to the item "7311.0010":

- in the column headed "Description ion" the words "of a capacity not exceeding 300 litres"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other tax" the item "5%";

(vi) by inserting corresponding to the item 7311.0020:

- in the column headed "Description" the words "of a capacity of 300 litres or more"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(vii) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "7312.0000" in the column headed "Tariff Item" and substituting the item "kg/metre (m)";

(viii) by deleting the item "kg" in the column headed "Unit Qty" and the item "15%" in the column headed "Duty Rate", corresponding to the item "7313.0000" in the column headed "Tariff Item" and substituting the items "kg/metre (m)" and "30%" respectively;

(ix) by deleting the items "7315.0010" and "7315.0090" in the column headed "Tariff" and the corresponding description and the items in the columns headed "Unit Qty", "Duty Rate" and "Other Tax";

(x) by inserting immediately after the item "7315.0000" in the column headed "Tariff Item", the items "7315.1000", "7315.2000", "7315.8000" and "7315.9000";

(xi) by inserting corresponding to the item "7315.1000":

- in the column headed "Description" the words "Articulated links, chains and parts thereof"

- in the column headed "Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xii) by inserting corresponding to the item "7315.2000":

- in the column headed "Description" the words "Skid Chains"

- in the column headed "Unit Qty" the item "metre (m)"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xiii) by inserting corresponding to the item "7315.8000":

- in the column headed "Description" the words "other chain"

- in the column headed "Unit Qty" the item "metre (m)"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xiv) by inserting corresponding to the item "7315.9000":

- in the column headed "Description" the words "other parts"

- in the column headed "'Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xv) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "7321.1000", "7321.8000", "7324.1000" and "7324.2000" in the column headed "Tariff item" and substituting in the item "kg/number (no)";

(k) in Chapter 74 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "7413.0000" in the column headed "Tariff Items" and substituting the item "kg/metre (m)";

(l) in Chapter 76 -

(i) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "7605.0000" and "7614.0000" in the column headed "Tariff items" and substituting the item "kg/metre (m)";

(ii) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "7610.1000" and "7612.0000" in the column headed "Tariff Items" and substituting the item "kg/number (no)";

(iii) by deleting the item "7613.0000" in the column headed "Tariff Item" and the corresponding description and the items in the column headed "Unit Qty", "Duty Rate" and "Other Tax";

(iv) by inserting after the item "7612.0000" in the column headed "Tariff Item", the item "7613";

(v) by inserting immediately after the item "7613" in the column headed "Tariff Item", the items "7613.0010" and "7613.0020";

(vi) by inserting corresponding to the item "7613.0010":

- in the column headed "Description" the words "of a capacity not exceeding 300 litres"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(vii) by inserting corresponding to the item "7613.0020"

- in the column headed "Description" the words "of a capacity of 300 litres or more"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(m) in Chapter 82 -

(i) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "8201.0000, 8202.0010, 8203.0000, 8204.0000, 8205.0000, 8206.0000 8207.0000, 8208.0000 and 8210.0000" in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(n) in Chapter 84 -

(i) by deleting the items "8404.0010" and "8404.0090" in the column headed "Tariff Item" and the corresponding description and the items in the columns headed "Unit Qty", "Duty Rate" and "Other Tax";

(ii) by inserting, immediately after the item "8404" in the column headed "Tariff Item", the items "8404.1000", "8404.2000" and "8404.9000";

(iii) by inserting corresponding to the item "8404.1000":

- in the column headed "Description" the words "Auxiliary plant for use with boilers of heading No. 84.02 or 84.03"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(iv) by inserting corresponding to the item "8404.2000":

- in the column headed "Description" the words "Condensers for steam or other vapour power units"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the, item "5%";

(v) by inserting corresponding to the item "8404.9000"

- in the column headed "Description" the word "Parts"

- in the column headed "Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(vi) by deleting the items "8424.0010", "8424.0020", "8424.0080" and "8424.0090" in the column headed "Tariff Item" and the corresponding description and the items in the columns headed "Description", "Unit Qty", "Duty Rate" and "Other Tax";

(vii) by inserting immediately after the item "8.24" in the column headed "Tariff Item", the items "8424.1000", "8424.2000", "8424.3000", "8424.8100", "8424.8900" and "8424.9000";

(viii) by inserting corresponding to the item "8424.1000"

- in the column headed "Description" the words "Fire extinguishers, whether or not charged"

- in the column headed "Unit Qty", the item "kg/no"

- in the column headed "Duty Rate" the item "Free"

- in the column headed "Other Tax" the item "5%";

(ix) by inserting corresponding to the item "8424.2000":

- in the column headed "Description" the words "Spray guns and similar appliances"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(x) by inserting corresponding to the item "8424.3000":

- in the column headed "Description" the words "Steam or sand blasting machines and similar jet projecting machines"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xi) by inserting corresponding to the item "8424.8100":

- in the column headed "Description" the words "Other appliances, agricultural or horticultural"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "10%"

- in the column headed "Other Tax" the item "5%";

(xii) by inserting corresponding to the item "8424.8900":

- in the column headed "Description" the word "Other"

- in the column headed "Unit Qty" the item "kg/no"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xiii) by inserting corresponding to the item "8424.9000":

- in the column headed "Description" the word "Parts"

- in the column headed "Unit Qty" the item "kg"

- in the column headed "Duty Rate" the item "25%"

- in the column headed "Other Tax" the item "5%";

(xiv) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items -

in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(xv) by deleting the item "10%" in the column headed "Duty Rate" corresponding to the items "8471.0010", "8471.0090" and "8473.0000" in the column headed "Tariff Item" and substituting the item "25%";

(o) in Chapter 85 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "8507.0000", "8510.0000" and "8511.0010" in the column headed "Tariff Item" and substituting the item "kg/number" (no)";

(p) in Chapter 86 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "8601.0000", 8602.0000", "8603.0000", "8604.0000", "8605.0000", 8606.0000", "8609.0000" in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(q) in Chapter 87 -

(i) by deleting the item "kg/no" in the column headed "Unit Qty" corresponding to the item "8709.9000" in the column headed "Tariff Item" and substituting the item "kg";

(ii) by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items "8711.9000", "8716.3000", "8716.4000", "8716.8000" in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(r) in Chapter 90 -

(i) by deleting the item "10%" in the column headed "Duty Rate" corresponding to the items "9004.1000" in the column headed "Tariff Item" and substituting the item "20%";

(ii) by deleting the item "10%" in the column headed "Duty Rate" corresponding to the item "9006.9000" in the column headed "Tariff Item" and substituting the item "27%",

(s) in Chapter 91 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "9106.0000" in the column headed "Tariff Item" and substituting the item "kg /number (no)";

(t) in Chapter 92 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the item "9201.0000", "9202.0000", "9203.0000", "9204.0000", "9205.0000", '"9206.0000", "9207.0000", "9208.0000" in the column headed "Tariff Item" and substituting the item "kg/number (no)";

(u) in Chapter 94 -

by deleting the item "kg" in the column headed "Unit Qty" corresponding to the items -

"9402.0000, 9403.1000, 9403.2000, 9403.3000, 9403.4000, 9403.5090, 9403.6000, 9403.7000, 9403.8000, 9404.1000, 9404.2000, 9404.3000, 9404.9000, 9406.0000"

in the column headed "Tariff Item" and substituting the item "kg/number (no)".

AMENDMENT OF SCHEDULE 4 TO THE PRINCIPAL ACT

2. Schedule 4 to the principal Act is amended in section 5 by repealing the following paragraphs -

"X.50 Life-Saving Equipment"; and

"X.51 Fire-Fighting Equipment".

COMMENCEMENT

3. This Act shall come into force on the 1st day of January 1993.

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