SAMOA

EXCISE TAX RATES ACT 1984

Arrangement of Provisions

1.	Short title and commencement
2.	Interpretation
3.	Rates of excise duty
4.	Alteration and modification of Schedule
5.	Alternative rates of duty
6.	Determination of dutiable content
	
Schedule

			

EXCISE TAX RATE ACT 1984
1984	No.17

AN ACT to prescribe excisable goods and excise duty rates.
[Assent and commencement date: 25 February 1984]

1.	Short title and commencement – This Act may be cited as the Excise Tax Rate Act 1984 and comes into force on a date appointed by Order of the Head of State.

2.	Interpretation – (1) In this Act, “Customs tariff” means the Customs tariff contained in Schedule 1 of the Customs Tariff Act 1975.
(2) The interpretation of the Schedule to this Act is governed by the principles appearing in the rules for the interpretation of the Customs tariff.

3.	Rates of excise duty – Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import Administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rates specified in the Schedule.
4.	Alteration and modification of Schedule – An alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 operates as an alteration or modification of any corresponding item in the Schedule to this Act.

5.	Alternative rates of duty – If alternative rates of excise duty are specified in the Schedule the higher of those rates apply.

6.	Determination of dutiable content – For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule relating to Quantity for Duty purposes.

SCHEDULE
(Sections 2 to 6)

EXCISE TAX RATE OF SAMOA

Tariff Item		Description		Rate of Excise

1.  2201.1010	Natural Mineral or spa water		   Free

2.  2201.1090	Other mineral Waters and spa water	   Free

3.  2201.9000	Other waters: ice and snow		   Free

4.  2202.1010	Waters, including Mineral Waters
	and Aerated Waters, 
	containing added sugar	      52.5 sene per litre

5.  2202.1020	Waters, including Mineral Waters
	and Aerated Waters, containing 
	added sweetening matter	     52.5 sene per litre

6.  2202.1090	Other waters, flavoured	     52.5 sene per litre

7.  2202.9000	Other waters 			    52.5 sene per litre

8.  2203.0010	Beer not exceeding 3% by
	volume of alcohol		$3.08 per litre

9.  2203.1090	Other beer			$2.99 per litre

10. 2204.1010	Sparkling wine of an alcohol
	strength by volume of 15%
	or less			$5.44 per litre

11. 2204.1090	Other sparkling wine		$7.48 per litre

Other Wine: Grape must with
Fermentation prevented or arrested 
by the addition of alcohol:

In containers holding 2 litres or less

12. 2204.2110--	Of an alcohol strength by volume
	of 15% or less		$5.44 per litre

13. 2204.2190--	Other				$6.60 per litre

Other

14. 2204.2910--	Of an alcohol strength by volume
	of 15% or less		$5.44 per litre

15. 2204.2990--	Other				$9.06 per litre

16. 2204.3000  	Other Gape Must		$5.44 per litre

In containers Holding 2 litres or less
17. 2205.1010--	Sacramental wines			Free

18. 2205.1020--	Of an alcohol strength by volume
	of 15% or less		$5.44 per litre

19. 2205.1090--	Other				$9.06 per litre

Other

20. 2205.9010---Sacramental wine			Free

21. 2205.9020--	Of an alcohol strength by volume
	of 15% or less		$5.44 per litre

22. 2205.9090---Other				$9.06 per litre

23. 2206.0010--- Of an alcohol strength by volume
	of 15% or less		$45.32 per litre

24. 2206.0090-	Other				$45.32 per litre

Spirits obtained by Distilling Grape or
Grape marc

25. 2208.2010--	Of an alcohol strength by 
	volume of 40% or less		$38.60 per litre

26. 2208.2020   repealed 

27. 2208.2090--	repealed
	
Whiskies

28. 2208.3010--	Of an alcohol strength by volume
	of 25% or less		$13.20 per litre

29. 2208.3020--	Of an alcohol strength by volume exceeding 25% to 40%			$21.23 per litre

30. 2208.3090--	Of an alcohol strength by volume exceeding 40%				$35.00 per litre

Rum and Tafia

31. 2208.4010--	Of an alcohol strength by 
	volume of 25% or less	$13.20 per litre

32. 2208.4020--	Of an alcohol strength by volume exceeding 25% to 40%			$21.23 per litre

33. 2208.4090--	Of an alcohol strength by volume exceeding 40%						$35.00 per litre

Gin and Geneva

34. 2208.5010--	Of an alcohol strength by 
	volume of 25% or less		$13.20 per litre

35. 2208.5020--	Of an alcohol strength by volume exceeding 25% to 40%				$21.23 per litre

36. 2208.5090--	Of an alcohol strength by volume exceeding 40%					$35.00 per litre

Vodka

37. 2208.6010--	Of an alcohol strength by 
	volume of 25% or less		$13.20 per litre

38. 2208.6020--	Of an alcohol strength by volume exceeding 25% to 40%				$21.23 per litre

39. 2208.6090--	Of an alcohol strength by volume exceeding 40%					$35.00 per litre

Liquers and cordials

Liquers

40. 2208.7010--	Of an alcohol strength by 
	volume of 25% or less			$13.20 per litre

41. 2208.7012--	Of an alcohol strength by volume exceeding 25% to 40%				$21.23 per litre

42. 2208.7019—Of an alcohol strength by volume exceeding 40% 					$35.00 per litre

Cordials

43. 2208.7021--	Of an alcohol strength by 
	volume of 40% or less		$38.60 per litre

44. 2208.7022--	repealed

45. 2208.7029--	repealed

Other

46. 2208.9011--	Of an alcohol strength by volume
	of 30% or less		$11.34 per litre

47. 2208.9021--	repealed

48. 2208.9099--	repealed

49. 2402.1000	Cigars, Cheroots and cigarillos 
containing tobacco sticks	$256.52 per 1000 sticks

50. 2402.2000	Cigarettes containing tobacco $256.52 per 1000 sticks

51. 2402.9000	Other cigarettes	$256.52 per 1000 sticks

52. 2403.1010	Twist or Stick Tobacco	$273.12 per kg

53. 2403.1090	Other Tobacco                               	$273.12 per kg

54. 2710.0010	Motor Spirits			56 sene/litre

54a. 2710.1120 Aviation gasoline			Free

55. 2710.0030	Jet Fuel/Aviation Kerosene		Free

55a. 2710.1140 Other Kerosene and
	 white spirit				Free

56. 2710.0050	Distillate Fuels		54 sene/litre

56a. 2710.1160 Residual fuel oils		52 sene/litre

57. 8701	Tractors				20%

58. 8701.1010	Agricultural Tractors			8%

59. 8701.9010	Agricultural Tractors 		8%

60. 8702	Motor Vehicles for the transport	20% 
	of ten or more persons, including 
	the driver

61. 8702.0020	Public Service type motor vehicles 	8%
	for the transport of fifteen persons 
	or more (including the driver)

62. 8703	Motor cars and other motor 		
	vehicles principally designed for the
	transport of persons (other than 
	those of 8702), including station 
	wagons and racing cars (for example,
	passenger motor cars, four wheel
	drive “off road” passenger vehicles
	and the like)

63. 8703.0010	Vehicles specially designed for	20% 
	travelling on snow; golf cars and
	similar vehicles. 

Other vehicles

64. 8703.0021--Of a cylinder capacity not exceeding	10% 
	1,000 cm3

65. 8703.0022--Of a cylinder capacity exceeding 	13%
	1,000 cm3 but not exceeding 
	1,300 cm3
66. 8703.0023--Of a cylinder capacity exceeding 	18%
	1,300 cm3 but not exceeding 
	1,800 cm3

67. 8703.0024--Of a cylinder capacity exceeding	20%
	1,800 cm3 but not exceeding 
	2,000 cm3

68. 8703.0025--Of a cylinder capacity exceeding	25%
	2,000 cm3 but not exceeding 
	2,500 cm3

69. 8703.0026--Of a cylinder capacity exceeding	30%
	2,500 cm3 but not exceeding 
	3,000 cm3

70. 8703.0027--Of a cylinder capacity exceeding	35%
	3,000 cm3 but not exceeding
	4,000 cm3

71. 8703.0028--Of a cylinder capacity exceeding 	45%
	4,000 cm3 but not exceeding 
	5,000 cm3

72. 8703.0029--Of a cylinder capacity exceeding 	50%
	5,000 cm3

73. 8704 	motor vehicles for the transport of	20%
	(all items) goods

74. 8705	Special purpose vehicles 		8%
	(all items)		

75. 8706.0020	For motor vehicles falling under	20% 
	8703.0010

76. 8706.0021	For motor vehicles falling under	10%
	8703.0021

77. 8706.0022	For motor vehicles falling under 	13%
	8703.0022
78. 8706.0023	For motor vehicles falling under 	18%
	8703.0023

79. 8706.0024	For motor vehicles falling under 	20%
	8703.0024

80. 8706.0025	For motor vehicles falling under 	25%
	8703.0025

81. 8706.0026	For motor vehicles falling under	30%
	8703.0026

82. 8706.0027	For motor vehicles falling under 	35%
	8703.0027

83. 8706.0028	For motor vehicles falling under	45%
	8703.0028

84. 8706.0029	For motor vehicles falling under 	50%
	8703.0029

85. 17011200	For raw sugar containing added 	5%
	flavouring or 	colouring matter 
	– Beet sugar

Sugar

86. 17011300	Cane sugar specified in subheading 	
	Note 2to Chapter 17 of the Customs 
	Tariff Act 1975				5%
87. 17011400	Other cane sugar				5%

88. 17019100	Other containing added flavouring 
	or coloring matter				8%

89. 17019900	Other 						8%

90. 17021100	Lactose and lactose syrup containing 
	by weight 99%  or more lactose  expressed
	as an anhydorous lactose, calculated on 
	the dry matter					8%

91. 17021900	Lactose and lactose syrup – other 		8%

92. 17022000	Maple sugar and maple syrup		8%

93. 17023000	Glucose and glucose syrup,
	 not containing fructose or containing
	 the dry state less than 20% by 
	weight of fructose				8%

94. 17024000	Glucose and glucose syrup, 
	containing in the dry state at 
	least 20% but less than 50% by 
	weight of fructose, excluding invert sugar	8%

95. 17025000	Chemically pure fructose			8%

96. 17026000	Other fructose and fructose syrup,
	containing in the dry state more 
	than 50% by weight of fructose excluding invert 	sugar						8%

97. 17029000	Other, including invert sugar 
	and other sugar and sugar 
	syrup blends containing in the dry
	 state 50% by weight of fructose		8%

98. 17031000	Cane molasses resulting from 
	the extraction or refining of sugar		8%

99. 17039000	Other Molasses resulting from 
	the extraction of refining of sugar		8%

100. 17041000	Chewing gum whether or not sugar-coated	8%

101. 17049000	Other Sugar confectionery 
	(incl. white chocolate), not containing 
	cocoa						8%

102. 18040000	Cocoa butter, fat and oil			8%

103. 18061000	Cocoa powder, containing added
	 sugar or other sweetening matter		8%

104. 18062000	Other preparation in blocks,
	 slabs or bars weighing more 
	than 2kg or in liquid, paste, powder, 
	granular or other bulk form in
	 containers or immediate packings 
	of content exceeding 2kg			8%

105. 18063100	Other in blocks and bars Filled
	 (Samoan cocoa pounded) 			8%

106. 18063200	Not filled					8%

107. 18069000	Other						8%

108. 19021120	Instant noodles				8%

109. 19021920	Instant noodles 				8%

110. 19051000	Crispbread					8%

111. 19052000	Gingerbread and the likeSweet
	 biscuit, waffles and wafers			8%

112. 19053110	Sweet biscuits Containing cream
	 or chocolate					8%
113. 19053190	Other						8%

114. 19053220	Containing cream or chocolate		8%

115. 19053290	Other						8%

116. 19054000	Rusks, toasted bread and 
	similar toasted products			8%

117. 19059010	Pastries, cakes and pancakes			8%

118. 19059020	Pizza						Free

119. 19059030	Crisp savoury food products 
	(snacks chrissy twisties banana chips)	8%

120. 19059040	Ordinary bread				Free

121. 19059090	Other 						8%

122. 25010010	Iodised salt (including table salt and
	 denatured salt).				5%

123. 25010090	Other salt excluding iodised salt		8%

		

REVISION NOTES 2008 – 2020/3 March 2021

This is the official version of this Act as at 3 March 2021.

This Act has been revised by the Legislative Drafting Division from 2008 to 2020/3 March 2021 respectively under the authority of the Attorney General given under the Revision and Publication of Laws Act 2008.

The following general revisions have been made:
(c)	Insertion of the commencement date
(d)	Other minor editing has been done in accordance with the lawful powers of the Attorney General.
(i)	Numbers in words changed to figures
(ii)	“shall be” changed to “is”
(iii)	Empowering provisions for the Schedule inserted

The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Consolidated and Revised Statutes of Samoa 2007–  

By the Excise Tax Rate Amendment Act 2008 (No.16):

Schedule	- 	The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included. 

By the Excise Tax Rate Amendment Act 2012 (commenced on 1 May 2012):

Schedule	-	amended in items 2202, 2203, 2204, 2205, 2206, 2208, 2402, 2403 and 2710. 

By the Excise Tax Rate Amendment Act 2015 (commenced on 1 September 2015):

Schedule	-	amended by increase of excise for items 2202.1010,
2202.1020, 2202.1090, 2202.9000, 2203.0010, 2203.1090, 2206.0010, 2206.0090, 2208.2010, 2208.2020, 2208.2090, 2208.3010, 2208.3020

By the Excise Tax Rate Amendment Act 2016 (commenced on 1 July 2016):

Schedule		The rates of excise for many items of the 				Schedule were increased.	

By the Customs Tariff (Modification of Customs Tariff) Order 2016 (commenced on 17 August 2016):

Schedule		The rates of some of the items of the Schedule 			were amended to substitute with “Free” and 				decreased in item 27101250. 

By the Excise Tax Rates Amendment Act 2017 (commenced on 1 July 2017):

Schedule		amended by increase of excise for items 
	2402.1000, 2402.2000, 2402.9000, 2403.1010, 2403.1090

By the Excise Tax Rates Amendment Act 2018 No. 3:

Schedule		amended by increase of excise for items 
2202.1010, 2202.1020, 2202.1090, 2202.9000, 2203.0010, 2204.1090, 2204.2110, 2204.29, 2204.2910, 2204.2990, 2204.3000, 2205.1010, 2205.1020, 2205.1090, 2205.9020, 2206.0010, 2206.0090, 2710.1210, 2710.1220, 2710.1230, 2710.1250, 

By the Excise Tax Rates Amendment Act (No. 2) 2018 No. 10:

Schedule	amended by repealing Item descriptions 2208.2010, 2208.4010, 2208.5010, 2208.6010, 2208.7010, 2208.7021, 2208.9909, 2208.2020, 2208.2090, 2208.3020, 2208.3090, 2208.4020, 2208.4090, 2208.5020, 2208.5090, 2208.6020, 2208.6090, 2208.7012, 2208.7019, 2208.7022, 2208.7029, 2208.9021

By the Excise Tax Rates Amendment Act (No. 3) 2018 No. 14 (commenced on 1 July 2018):

Schedule 	amended by substituting tariffs for certain items which commence on 1 July 2018, the same items’ tariff were increased on 1 July 2019 as set out below:

Item:	Rate
2402.1000	$256.52
2402.2000	$256.52
2403.1010	$256.52
2403.1090	$273.12	

By the Excise Tax Rates Amendment Act 2019, No. 28 (commenced on 1 July 2019):

Schedule	inserted new tariff items for 2208.3020, 2208.3090, 2208.4020, 2208.4090, 2208.5020, 2208.5090, 2208.6020, 2208.6090, 2208.7012, 2208.7019;
	substituted excise rates for certain items (listed below), commencing on 1 July 2019; the same items’ tariff will increase commencing on 1 July 2020 and 1 July 2021 as set out below:

Item:	Rate (1.7.19)	Rate (1.7.20)	Rate (1.7.21)	
2208.3010	$13.20	$14.52	$15.97	
2208.3020	$21.23	$23.35	$25.68	
2208.3090	$35.00	$35.00	$35.00	
2208.4010	$13.20	$14.52	$15.97	
2208.4020	$21.23	$23.35	$25.68	
2208.4090	$35.00	$35.00	$35.00	
2208.5010	$13.20	$14.52	$15.97	
2208.5020	$21.23	$23.35	$25.68	
2208.5090	$35.00	$35.00	$35.00	
2208.6010	$13.20	$14.52	$15.97	
2208.6020	$21.23	$23.35	$25.68	
2208.6090	$35.00	$35.00	$35.00	
2208.7010	$13.20	$14.52	$15.97	
2208.7012	$21.23	$23.35	$25.68	
2208.7019	$35.00	$35.00	$35.00	

This Act is administered by
the Ministry for Customs and Revenue.