SAMOA

EXCISE TAX RATE AMENDMENT ACT 1994/1995

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Arrangement of Provisions

Title 
1. Short title 
2. Commencement 
3. Alternative Rates of Duty
4. Substitution in Schedule

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1994, No. 13

AN ACT to amend the Excise Tax Rate Act 1984. 
[15 December 1994] 

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

1. Short title and commencement -This Act may be cited as the Excise Tax Rate Amendment Act 1994/1995 and shall be read together with and deemed Part of the Excise Tax Rate Act 1984 (hereinafter referred to as the Principal Act). 

2. Commencement -This Act shall come into force on the 1st day of January 1995. 

3. Alternative Rates of Duty -After section 4 of the Principal Act the following section is inserted: 

"5. Alternative Rates of Excise Duty -if alternative rates of excise duty are specified in the Schedule the higher of those rates apply" 

4. Substitution in Schedule -The Schedule to the Principal Act is amended: 

(a) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 22.03.00 (which relates to beer made from malt) and substituting the following item - "55% or 96 sene per litre whichever is the greater"; and 

(b) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.01 (which relates to cigars and cheroots, cigarillos) and substituting the following item - "140%"; and 

(c) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.02 (which relates to cigarettes) and substituting the following item - "140% or $69.02 tala per kilogram or 1000 sticks of cigarettes whichever is the greater"; and 

(d) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.04 (which relates to other manufactured tobacco) and substituting the following item - "140% or $50.15 tala per kilogram whichever is the greater". 

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Apia, Western Samoa: Printed under the authority of the Western Samoa Government, by A.F. Tevaga, Government Printer-1995