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Import Duties (Consolidation) Regulation (Amendment) Act 1989

Commencement: 1 January 1990

REPUBLIC OF VANUATU

THE IMPORT DUTIES (CONSOLIDATION) REGULATION (AMENDMENT) ACT
No. 49 OF 1989

Arrangement of Sections

1. Amendment of Schedule I to JR No. 52 of 1975.
2. Amendment of Schedule III to the Regulation.
3. Amendment of Schedule IV to the Regulation.
4. Commencement.

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REPUBLIC OF VANUATU

THE IMPORT DUTIES (CONSOLIDATION) REGULATION (AMENDMENT) ACT
No. 49 OF 1989

ASSENT: 27/12/89
COMMENCEMENT: 1/1/90

An Act to amend the Import Duties (Consolidation) Joint Regulation No. 52

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

AMENDMENT OF SCHEDULE 1 TO JR No. 52 OF 1975

1. Schedule 1 to the Import Duties (Consolidation) Joint Regulation No. 52 of 1975 (the Regulation) as amended, is further amended as follows:-

(1) In Chapter 15 of that Schedule in the column under the heading "Unit/Qty" -

(a) by the substitution for the item corresponding to Tariff 1511.1000 of the item "kg/1t";

(b) by the substitution for the item corresponding to Tariff Item 1511.9000 of the item "kg/1t";

(c) by the substitution for the item corresponding to Tariff Item 1512.1000 of the item "kg/1t";

(d) by the substitution for the item corresponding to Tariff Item 1512.2000 of the item "kg/1t";

(e) by the substitution for the item corresponding to Tariff Item 1513.1000 of the item "kg/1t";

(f) by the substitution for the item corresponding to Tariff Item 1513.2000 of the item "kg/1t";

(g) by the substitution for the item corresponding to Tariff Item 1514.0000 of the item "kg/1t";

(h) by the substitution for the item corresponding to Tariff Item 1515.1000 of the item "kg/1t";

(i) by the substitution for the item corresponding to Tariff Item 1515.2000 of the item "kg/1t";

(j) by the substitution for the item corresponding to Tariff Item 1515.3000 of the item "kg/1t";

(k) by the substitution for the item corresponding to Tariff Item 1515.4000 of the item "kg/1t";

(l) by the substitution for the item corresponding to Tariff Item 1515.5000 of the item "kg/1t";

(m) by the substitution for the item corresponding to Tariff Item 1515.6000 of the item "kg/1t";

(n) by the substitution for the item corresponding to Tariff Item 1515.9000 of the item "kg/1t";

(o) by the substitution for the Item corresponding to Tariff Item 1516.1000 of the item "kg/1t";

(p) by the substitution for the item corresponding to Tariff item 1516.2000 of the item "kg/1t".

(2) In Chapter 22 of that Schedule in the column under the heading "Duty Rate" -

(a) by the substitution for the item corresponding to Tariff Item 2203.0010 of the item "130VT per litre";

(b) by the substitution for the item corresponding to Tariff Item 2203.0090 of the item "170VT per litre";

(3) In Chapter 40 of that Schedule in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item 4012.0000 of the item "35%".

(4) In Chapter 42 of that Schedule in the column under the heading "Duty Rate" -

(a) by the substitution for the item corresponding to Tariff Item 4202.1000 of the item "10%";

(b) by the substitution for the item corresponding to Tariff Item 4202.2000 of the item "10%";

(c) by the substitution for the item corresponding to Tariff Item 4202.3000 of the item "10%";

(5) In Chapter 48 of that Schedule in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item 4803.0000 of the item "22%".

(6) In Chapter 63 of that Schedule in the column under the heading "Unit/Qty"-

(a) by the substitution for the item corresponding to Tariff Item 6301.0010 of the item "kg/no";

(b) by the substitution for the item corresponding to Tariff Item 6307.0010 of the item "kg/no".

(7) In Chapter 84 of that Schedule-

(a) in the column under the heading "Unit/Qty" by the substitution for the item corresponding to Tariff Item 8467.8100 of the item "kg/no";

(b) in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item "8471.0090 of the item "10%";

(c) in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item 8473.0000 of the item "10%".

(8) In Chapter 85 of that Schedule in the column under the heading "Duty Rate" -

(a) by the substitution for the item corresponding to Tariff Item 8518.4000 of the item "25%";

(b) by the substitution for the item corresponding to Tariff Item 8518.9000 of the item "10%";

(c) by the substitution for the item corresponding to Tariff Item 8521.0000 of the item "27%";

(d) by the substitution for the item corresponding to Tariff Item 8529.0000 of the item "10%".

(9) In Chapter 87 of that Schedule in the column under the heading "Duty Rate" -

(a) by the substitution for the item corresponding to Tariff Item 8711.1000 of the item "17%";

(b) by the substitution for the item corresponding to Tariff Item 8711.2000 of the item "20%";

(c) by the substitution for the item corresponding to Tariff Item 8711.3000 of the item "20%";

(d) by the substitution for the item corresponding to Tariff Item 8711.4000 of the item "20%";

(e) by the substitution for the item corresponding to Tariff Item 8711.5000 of the item "20%";

(f) by the substitution for the item corresponding to Tariff Item 8711.9000 of the item "20%".

(10) In Chapter 90 of that Schedule in the column under the heading "Duty Rate" -

(a) by the substitution for the item corresponding to Tariff Item 9002.2000 of the item "10%";

(b) by the substitution for the item corresponding to Tariff Item 9006.3000 of the item "27%";

(c) by the substitution for the item corresponding to Tariff Item 9006.9000 of the item "10%".

(11) In Chapter 92 of that Schedule in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item 9207.0000 of the item "10%".

(12) In Chapter 96 of that Schedule -

(a) in the column under the heading "Description" by the substitution for the item corresponding to Tariff Item 9601.0010, of the items "worked ivory, bone, tortoise-shell, horn, antlers, mother of pearl and other animal carving material";

(b) in the column under the heading "Duty Rate" by the substitution for the item corresponding to Tariff Item 9601.0010 of the item "Free".

AMENDMENT OF SCHEDULE III TO THE REGULATION

2. Schedule III to the Regulation, as amended from time to time, is further amended as follows:-

(a) in paragraph (1) of X-9 headed "FISHERIES INDUSTRY EQUIPMENT" by the addition of the word "fishing" after the word "commercial";

(b) in the introductory paragraph headed "Introduction" under "SECTION 2 - PERSONAL RELIEFS" by the substitution for the item "6,000 Vatu" of the item "20,000 Vatu" in paragraph (f);

(c) in X-23 headed "POST AND AIRFREIGHT PACKAGES" by the substitution for the item "3,000 Vatu" of the item "5,000 Vatu";

(d) in X-63 headed "COMPRESSION IGNITION ENGINES" by the repeal of that provision;

(e) in the English Text by the repeal of X-65 and the substitution of the following paragraph:-

"GOODS ADMITTED UNDER AN INTERNATIONAL CONVENTION OR AGREEMENT

X - 65

Any goods admissible free of duty or tax by virtue of an international convention or agreement signed by the Government of Vanuatu, which are intended for the use of a diplomatic, consular or any other approved organisation or mission, or for entitled persons employed by them:

a) goods imported by diplomatic missions of foreign states or international organisations for the use of the mission;

b) goods imported by diplomatic agents of foreign states or international organisations for their personal use;

c) goods imported by technical experts provided by foreign states or international organisations for their personal use;

d) goods (other than disaster relief aid) donated free of charge to the Government of Vanuatu by foreign states or organisations as aid in kind;

e) goods (other than disaster relief aid) donated free of charge to non-government Groups and organisations in Vanuatu by foreign states or organisations under discretionary grant schemes;

f) goods (other than disaster relief aid) imported by or on behalf of the Government of Vanuatu for aid projects funded by development cash grants administered by Vanuatu;

g) goods(other than disaster relief aid) imported by or on behalf of the Government of Vanuatu for aid projects funded by development loans administered by Vanuatu;

h) goods imported by or on behalf of the Government of Vanuatu for disaster relief of Vanuatu for disaster relief projects funded by foreign states or international organisations;

i) Other:

Provided that a signed copy of the convention or agreement shall be lodged with the Minister responsible for Finance, together with a list of persons entitled to privileges under such convention or agreement and further provide that the Director shall impose such conditions as he may consider necessary in any particular case."

AMENDMENT OF SCHEDULE IV TO THE REGULATION

3. Schedule IV to the Regulation, as amended, is further amended by the insertion after the paragraph headed "EXEMPTION FROM SERVICE TAX ON GOODS IMPORTED OR DELIVERED FROM BONDED WAREHOUSE" the following paragraph:-

"SECTION 1 - ECONOMIC RELIEFS

X.1 Goods exempted by the Minister of Finance (provided that the Minister may, as he sees fit, require that Service Tax be payable in whole or in part in any particular case).

X.2 Goods exempted by the Minister of Finance (provided that the Minister may, as he sees fit, require that Service Tax be payable in whole or in part in any particular case).

X.3 Goods exempted by the Minister of Finance (provided that the Minister may, as he sees fit, require that Service Tax be payable in whole or in part in any particular case).

X.6 Goods exempted by the Minister of Finance (provided that the Minister may, as he sees fit, require that Service Tax be payable in whole or in part in any particular case)."

COMMENCEMENT

4. This Act shall come into force on the date of its publication in the Gazette.

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