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Customs Tariff Amendment Act 1998

SAMOA

Customs Tariff Amendment
1998, No. 17

Arrangement of Provisions

Title

1. Short title and commencement

2. Amendment of the First Schedule

3. Amendment of the Second Schedule

4. Revocation of Concessional Orders Schedule

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AN ACT to amend the Customs Tariff Act 1975.

(19 June 1998)

BE 1T ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:-

1. Short title and commencement-(1) This Act may be cited as the Customs Tariff Amendment Act 1998 and shall be read together with and form part of the Customs Tariff Act 1975 (the principal Act).

(2) This Act shall come into operation on the 29^th May 1998 and accordingly shall have retrospective effect.

2. Amendment of the First Schedule-(1) Subject to subsection (2), the provisions of the First Schedule to the principal Act shall be amended as follows -

(a) The imposition of a rate of duty of 20% shall be amended, in each case, to 15%;

(b) The imposition of rates of duty of from 35% - 42% shall be amended, in each case, to 15%; and

(c) The imposition of rates of duty of from 50% - 60% shall be amended, in each case, to 20%.

(2) Notwithstanding subsection (1), the particular amend-ments stated in the Schedule to this Act shall be made to the First Schedule to the principal Act.

3. Amendment of the Second Schedule-(1) For the purposes of this section, the Second Schedule is the list of concessions that was formerly Part II of the First Schedule of the principal Act and is now known as the Second Schedule.

(2) The Second Schedule to the principal Act is amended as follows -

(a) Note 13 is amended by adding the words "such bonding condition for all goods imported after the 29th May 1998 shall be for a period of 5 years. All goods disposed of in Samoa within the period of bond shall be subject to full duties and taxes as may be determined"; and

(b) Code No 106 is to be withdrawn and shall cease to apply to Memorandums of Understanding signed after 29th May 1998; and

(c) Item (ix) of Code No 109 is amended by deleting the figure "250" and replacing it with "$500"; and

(d) Code No 113 is amended by adding to the description of goods eligible for duty concession the following description:

"Aluminium plate for fishing boats; motors and motor parts; fishing supplies and equipment, caulking and other material for boats; marine safety, navigational and electronic equipment";

(e) Code No 114 is amended by:

(i) deleting the word "free" from the column 4; and

(ii) amending the description of goods eligible for duty concession and the rate of import duty applicable to them in column 4 as follows:

(f) Code No 116 is amended as follows:

(i) by numbering the current description of goods eligible for duty concession as "(a)"; and

(ii) by deleting the word "free" from column 4 and replacing it with "5%"; and

(iii) by adding the following description of goods eligible for duty concession and the applicable rate of duty in column 4 in respect of that category:

"(b) Vestments, ornaments and other equipment for use in a church and approved goods for operation or use by charitable organisation 10%"; and

(iv) by adding a proviso as follows:

"Provided that no concession shall apply to building materials and equipment for church administration buildings."; and

(g) Adding a new Code No 119 as follow:

(h) Adding a new Code No 120 as follows:

"120 Goods imported for economic social cultural or other purposes not otherwise specified in this Schedule as may be determined by the Minister, subject to such conditions as are set by him, 10%

4. Revocation of concessional orders - All orders made by the Minister granting concessions under this Act are revoked.

SCHEDULE TO THE CUSTOMS TARIFF AMENDMENT ACT 1998

The first SCHEDULE to the principal Act is amended by:-

(a) Substituting the following description for the description falling in Column (2) to Tariff item No. 2403. 1020

"Manufacturing tobacco, not for retail sale,

Imported for use in the production of excisable cigarettes,

or for processing by packaging into excisable "roll-your-own" tobacco for retail sale"

(b) Substituting the following Tariff Items, Item Descriptions, Duty Rates and Statistical Units for Tariff Items Numbers 2204.1000, 2204.2100, 2204.2900, and 2204.3000-

(c) Substituting the following Tariff Items, Item Descriptions, Duty Rates and Statistical Units for Tariff Items Numbers 2205.1010, 2205.1090, 2205.9010 and 2205.9090

(d) Substituting the following Tariff Items, Item Descriptions, Duty Rates and Statistical Units for Tariff Item Number 2206.0000

(e) Substituting the following Tariff Items, Item Descriptions, Duty Rates and Statistical Units for Tariff Items Numbers 2208.2000, 2208.3010, 2208.3090, 2208.4010, 2208.4090, 2208.5010, 2208.5090, 2208.6010, 2208.6090, 2208.7010, 2208.7090, 2208.9010, 2208.9020 and 2208.9090

(f) Inserting the following Tariff Item immediately after Tariff Item 8419.1100

(g) Inserting the following Additional Note after Notes to Chapter 87

"Additional Notes

5 For the purposes of Heading 8703, the expression Motor cars and other motor vehicles is to be taken to include vehicles which in the opinion of the Comptroller are standard saloon cars, sports cars, racing cars and similar automobiles primarily designed for the transport of passengers on highways. The expression also includes station wagons and vans designed for the transport of passengers which in the opinion of the Comptroller are:

(i) vehicles that have a front and contour structure or design identical or similar to that used in a saloon car of a particular kind or a front and contour structure and engine similar to those in a saloon car of a similar kind; or

(ii) Sturdily built vehicles designed to travel on both highway and rough terrain (for example, Range Rovers, Land Cruisers, Commuter Vans less than 14 persons (including the driver) and the like);"

(h) Deleting Additional Interpretative Rules 14 and 15 appearing in the Preliminary Notes to the First SCHEDULE of the Customs Tariff;

(i) Inserting the following duty rates (column (3)) into the First SCHEDULE of the Customs Tariff for the items listed below:

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