SAMOA

Excise Tax Rate Amendment
1998, No. 12

Arrangement of Provisions

1. Short title and commencement
2. Substitution of the Schedule

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AN ACT to amend the Excise Tax Rate Act 1984.

(19 June 1998)

BE IT 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 Excise Tax Rate Amendment Act 1998 and shall be read together with and form part of the Excise Tax Rate Act 1984 (the principal Act).

(2) This Act shall apply from 29th May 1998 and accordingly shall have retrospective effect.

2. Substitution of the Schedule - The principal Act is amended by substituting the Schedule to this Act for the Schedule to the principal Act.

SCHEDULE TO THE EXCISE TAX RATE

The Excise Tax Rate of Samoa

Tariff Item	Description	Rate o Exercise	
1. 2201.1010	Natural Mineral or Spa Waters	30c per litre	
2. 2201.1090	Other Mineral Waters or Spa Waters	30c per litre	
3. 2201.9000	Other Waters; Ice and Snow	30c per litre	
4. 2202.1010	Waters, including Mineral Waters and Aerated Waters, containing Added Sugar	30c per litre	
5. 2202.1020	Waters, including Mineral Waters and Aerated Waters, containing other sweetening matter	30c per litre	
6. 2201.1090	Other Waters, Flavoured	30c per litre	
7. 2202.9000	Other Waters	30c per litre	
8. 2203.0010	Beer not exceeding 3% by volume of alcohol	$1.80 per litre	
9. 2203.1090	Other Beer	$1.80 per litre	
10. 2204.1010	Sparking wine of an alcohol strength by volume of 15% or less	$3.60 per litre	
11. 2204.1090	Other Sparkling wine

Other Wine; Grape Must with fermentation prevented or arrested by the addition of alcohol:

In Containers holding 2 litres or less	$6.00 per litre	
12. 2204.2110	Of an alcohol strength by volume of 15% or less	$3.60 per litre	
13. 2204.2190	Other

Other	$6.00 per litre	
14. 2204.2910	Of an Alcohol Strength by  volume of 15% or less	$3.60 per litre	
15. 2204.2990	Other	$6.00 per litre	
16. 2204.3000	Other Grape Must

In Containers Holding 2 Litres or less;	$3.60 per litre	
17. 2205.1010	Sacramental wines	Free	
18. 2205.1020	Of an alcohol strength by volume of 15% or less	$3.60 per litre	
19. 2205.1090	Other

Other	$6.00 per litre	
20. 2205.9010	Sacramental Wine	Free	
21. 2205.9020	Of an alcohol strength by volume of 15% or less	$3.60 per litre	
22. 2205.9090	Other	$6.00 per litre	
23. 2206.0010	Of an alcohol strength by volume of 15% or less	$30 per litre of Alcohol	
24. 2206.0090	Other

-Spirits obtained by Distilling Grape wine or grape marc;	$30 per litre of Alcohol	
25. 2208.2010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
26. 2208.2020	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12% vol	$12 per litre	
27. 2208.2090	Of an alcohol strength by

Volume of 57.12% or higher

Whiskies	$24 per litre	
28. 2208.3010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
29. 2208.3020	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
30. 2208.3090	Of an alcohol strength by volume of 57.12% or higher

Rum and Tafia	$24 per litre	
31. 2208.4010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
32. 2208.4020	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
33. 2208. 4090	Of an alcohol strength by volume of 57.12% or higher

Gin and Geneva	$24 per litre	
34. 2208.5010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
35. 2208.5020	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
36. 2208.5090	Of an alcohol strength by volume of 57.12% or higher

Vodka	$24 per litre	
37. 2208.6010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
38. 2208.6020	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
39. 2208.6090	Of an alcohol strength by volume of 57.12% or higher

-Liqueurs and cordials:

-Liqueurs	$24 per litre	
40. 2208.7010	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
41. 2208.7012	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
42. 2208.7019	Of an alcohol strength by volume of 57.12% or higher 

-Cordials	$24 per litre	
43. 2208.7021	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
44. 2208.7022	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
45. 2208.7029	Of an alcohol strength by volume of 57.12% or higher

Others	$24 per litre	
46. 2208.9011 	Of an alcohol strength by volume of 30% or less	$7.50 per litre	
47. 2208.9021	Of an alcohol strength by volume exceeding 30% but not exceeding 57.12%	$12 per litre	
48. 2208.9099	Of an alcohol strength by volume of 57.12% or higher	$24 per litre	
49. 2402.1000	Cigars, Cheroots and cigarillos containing tobacco	160% or $129.02 per Kg or 1,000 sticks, which ever is the higher	
50. 2402.2000	Cigarettes containing tobacco	160% or $129.02 per Kg or 1,000 sticks, which ever is the higher	
51. 2402.9000	Other Cigarettes	160% or $129.02 per kg or 1,000 sticks, which ever is the higher	
52. 2403.1010	Twist or Stick Tobacco	160% or $110.15 per kg which ever is the higher	
53. 2403.1090	Other Tobacco	160% or $110.15 per Kg which ever is the higher	
54. 8703.0024	Passenger Motor Vehicles of a cylinder capacity exceeding 2,000 cm3 but not exceeding 3,000 cm3	20% or $2,400 per vehicle	
55. 8703.0025	Passenger Motor Vehicles of a cylinder capacity exceeding 3,000 cm3	20% or $2,400 per vehicle	
56. 2710.0010	Motor Sprits	28 sene/litre	
57. 2710.0030	Jet fuel/Aviation Kerosene	18 sene/litre	
58. 2710.0050	Distillate Fuels	26 sene/litre	

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