republic of vanuatu

Import Duties (Consolidation) (Amendment) Act 
No. 5 Of 2011

Arrangement of Sections
1 Amendment
2 Commencement

Assent: 15/09/2011
Commencement: 24/10/2011 

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import duties (consolidation) (AMENDMENT) ACT 
NO. 5 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
This Act commences on the day on which it is published in the Gazette.

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SCHEDULE

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

1 After Section 2
Insert

“3 Establishment of the Import Duties Exemption Committee

(1) The Import Duties Exemption Committee is established.

(2) The Committee consists of the following persons or in the event of their absences their representatives as the relevant Director determines:

 (a) Director of Finance as the Chairperson; and

 (b) Director of Cooperative and Ni-Vanuatu Business Development; and

 (c) Director of Tourism; and

 (d) Director of Industry; and

 (e) Director of Fisheries.

(3) In this Act:
 
Committee means a committee established under subsection (1) of this section.

3A Applications for exemption to custom import duty

(1) An application for an exemption from customs import duty in the following sectors is to be made to the chairperson of the committee:

(a) Fisheries; and

 (b) Industry; and

 (c) Manufacturing; and

 (d) Tourism.

(2) The chairperson, upon receiving applications under subsection (1), is to call a meeting of the Committee to consider the application.

3B Meetings of the Committee

(1) At a meeting of the Committee a quorum consists of 3 members. The Committee may meet despite any vacancies in its membership so long as a quorum is present.

(2) Subject to the provisions of this Act, the Committee may regulate its own procedures for its meetings.”

2 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.1
Delete “The Director of Industry may approve an exemption of Customs duty on any raw materials used in the manufacturing or production of a local product.”, substitute

“The Director of Customs may, subject to the favourable recommendations of the Committee, approve an exemption of Customs duty on any raw materials used in the manufacturing or production of a local product.”

3 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.1 (d)
Delete “Director of Industry and by the Director of Customs.”, substitute
“Committee.”

4 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.5
Delete “The Director of Tourism may approve an exemption of Customs duty for building materials, fixtures and fittings imported exclusively for the construction and establishment of a new hotel or an island bungalow development project in Vanuatu.”, substitute

“The Director of Customs may, subject to the favourable recommendations of the Committee, approve an exemption of Customs duty for building materials, fixtures, fittings and machines imported exclusively for the construction and establishment of a new hotel or an island bungalow development project, or for the upgrading, refurbishment or extension of an existing tourism facility in Vanuatu.”

5 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.5 (b)
Delete “approved by the Director of Tourism.”, substitute

“or for the use on renovations or extensions of existing tourism facilities approved by the Director of Customs, subject to the favourable recommendations of the Committee.”

6 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.5 (c)
Delete “Director of Customs.”, substitute
“Committee.”

7 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.9 (1)
Delete “The Director of Fisheries may”, substitute

“The Director of Customs may, subject to the favourable recommendations of the Committee,”

8 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.9 (2) 
Deleted “On the approval of the Director of Fisheries, the Director of Customs”, substitute

“On the approval of the Director of Customs”

9 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.9 (2) (a)
Deleted “Director of Fisheries” (first occurring), substitute
“Chairperson of the Committee”

10 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.9 (2) (a)
Delete “Director of Fisheries” (last occurring), substitute
“Committee”

11 Schedule 3, SECTION 1 ECONOMIC RELIEFS, X.9 (2) (b)
Delete “Director of Fisheries and the Director of Customs.”, substitute
“Committee.”