SAMOA

CUSTOMS TARIFF AMENDMENT ACT 1996

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Arrangement of Provisions

Title 
1. Short title and commencement 
2. First Schedule amended 
3. First Schedule further amended 

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1996, No.2

AN ACT to amend the Customs Tariff Act 1975. 
[4 March 1996] 

BE IT ENACTED by the Legislative Assembly of Western Samoa in Parliament assembled as follows: 

1. Short title and commencement-(1) This Act may be cited as the Customs Tariff Amendment Act 1996 and shall be read together with and deemed part of the Customs Tariff Act 1975 (hereinafter referred to as the principal Act). 

(2) This Act shall come into force on the day on which it receives assent of the Head of State. 

2. First Schedule amended -The First Schedule to the principal Act is amended by substituting the tariff rates for the items specified in Schedule 1 to this Bill in place of the tariffs for the same items in the principal Act. 

3. First Schedule, further amended -The First Schedule to the principal Act is further amended as specified in Schedule 2 to this Act. 

SCHEDULE

Tariff Item Description Provisions Amended - Import Duty Rates ---------------Delete Substitute 

(a) 04.03.00Butter 20% 10% 

(b) 04.04.00Cheese & Curd20% 10% 

(c) 08.06.00Apples, Pears &50% 20% 
Quinces, fresh 

(d) 15.02.01Tallow10% 5% 

(e) 15.13.01Margarine20% 10% 

(f) 84.15.01Refrigerators,50% 20% 
domestic, 
non-electrical 
[including deep 
freezers] 

(g) 84.15.02Refrigerators,50% 20% 
domestic, elect-
rical [incluing 
deep freezers] 

(h) 84.15.03Parts of domestic50% 20% 
refrigerators & 
freezers 

(i) 85.15.01Radio broadcast20% 10% 
receivers 

(j) 85.15.02Television broad-50% 20% 
cast receivers, 
whether or not 
combined with sound 
recorders or reproducers, 
or with radio broadcast 
receivers 

SCHEDULE 2

The First Schedule to the Customs Tariff Act 1975 is further amended by –

(a) deleting tariff item, item description, statistical unit and duty rates for tariff item numbers, 02.01.04 and 02.01.05 and substituting in its place the following: 

"02.01.04Pig Trotterslb5% 

02.01.05Other meat oflb50% 
swine;" 

(b) inserting the following new tariff item "02.01.06" immediately after tariff item number, 02.01.05. 

"02.01.06Meat of horses, lb 50% 
asses, mules or 
hinnies:" 

(c) deleting tariff item, item description, statistical unit and duty rates for tariff item number, 08.02.01 and substituting in its place the following: 

"08.02.01Oranges, freshlb20% 

O8.02.02Other citruslb50% fruits, fresh;" 

(d) deleting tariff item, item description, statistical unit and duty rates for tariff item number, 08.04.00 and substituting in its place the following: 

"08.04.01Grapes, freshlb 20% 

08.04.09Grapes, driedlb 50%"; 

(e) deleting tariff item, item description, statistical unit and duty rates for tariff item number, 34.01.00 and substituting in its place the following: 

"Soap; organic surface - active products and preparations for use as soap, in the form of bars, cakes or moulded pieces or shapes whether or not combined with soap. 

34.01.01'Soap Chips' for use in the production and manufacture of soapscwt 10% 

34.01.09Othercwt 20%"; 

(f) deleting tariff item, item description, statistical unit and duty rates for tariff item number, 96.01.00 and substituting in its place the following: 

"Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head [for example, besomes and whisks], with or without handles; other brooms and brushes [including brushes of a kind used as parts of machines]; prepared knots and tufts, for brooms or brushes; paint rollers; squeegees [other than roller squeegees] and mops 

96.01.01Tooth brushesNo.10% 

96.01.09Other...60%" 

(g) Inserting the following Additional Notes in Section lV of the Tariff immediately before Chapter 16 and these notes shall apply to applicable parts of Section lV: 

"Additional Notes 

1. Notwithstanding any rates specified in the Schedule for the tariff heading numbers 19.02 and 21.07, an import duty of 20% shall apply to such powders and preparations containing added cocoa for making beverages which in the opinion of the Comptroller are similar or identical to products commonly known in the Trade as "Milo" and, or "Ovaltine"; 

2. Notwithstanding any rates specified in the Schedule for the tariff heading 21.07, the Comptroller may, as he determines, apply an import duty of 10% to preparations and mixtures commonly known as 'Bread Concentrates' and, or 'Bread Premixes' principally and solely used by bakers in the preparation and production of Bread." 

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