SAMOA

EXCISE TAX RATE AMENDMENT ACT 2008

_______________

Arrangement of Provisions

1. Short title and commencement 
2. Amendment to the Schedule 

________________

2008, No. 16

AN ACT to amend the Excise Tax Rate Act 1984, and for related purposes.
[12th June 2008] 

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 2008 and shall be read together with and form part of the Excise Tax Rate Act 1984 (hereinafter referred to as the Principal Act). 

(2) This Act commences on the date assented to by the Head of State except for: 

(a) section 2 (b) which shall have effect from the 1st day of June 2008 and may to that extent apply retrospectively; and 

(b) section 2 (a) which shall have effect from the 1st day of July 2008 and may to that extent apply retrospectively. 

2. Amendment to the Schedule - The Schedule to the Principal Act is amended by: 

(a) deleting the amounts of excise duty applying to the items listed below and inserting the amount of excise duty specified for each item: 

Tariff Item 	Description	Excise Tax 	
(1) 	(2) 	(3) 	
2201 (all items) 	Mineral waters and aerated waters 	Free 	
2202 (all items) 	Waters containing added 
sugar or other sweetening 
matter or flavoured 	40 sene per 
litre 	
2203 (all items) 	Beer made from malt 	$2.40 per 
litre 	
2204.1010, 2204.2110, 
2204.2910, 2204.3000 	Wine of fresh grapes 
-Of an alcohol strength 
by volume of less 
than15% 	$4.80 per 
litre 	
2205.1090, 2204.2990 	Wine of fresh grapes 	$8.00 per 	
	- Other 	litre 	
2205.1020, 2205.9020 	Flavoured wine of fresh grapes -Of an alcohol strength by volume of less than 15% 	$4.80 per litre 	
2205.1090, 2205.9090 	Flavoured wine of fresh grapes - Other 	$8.00 per litre 	
2206 (all items) 	Other fermented 
beverages 	$40.00 per 
litre 	
2208.2010, 2208.3010, 
2208.4010, 2208.5010, 
2208.6010, 2208.7010, 
2208.7021, 2208.9011 
	Undenatured ethyl 
alcohol 
-Of an alcohol strength 
by volume of 30% or less 	$10.00 per 
litre 	
2208.2020, 2208.3020, 
2208.4020, 2208.5020, 
2208.6020, 2208.7012, 
2208.7022, 2208.9021 	Undenatured ethyl 
alcohol 
-Of an alcohol strength 
by volume exceeding 
30% but not exceeding 
57.12% 	$16.00 per 
litre 	
2208.2090, 2208.3090, 
2208.4090, 2208.5090, 
2208.6090, 2208.7019, 
2208.7029, 2208.9099 
	Undenatured ethyl 
alcohol 
-Of an alcohol strength 
by 57.12% or higher 	$32.00 per 
litre 	
2402 (all items) 	cigarettes 	$193 per 
1000 sticks 	
2403.1010, 2403.1090 	Other manufactured 
tobacco 	$204 per 
kg 	

(b) inserting the following headings and tariff items in numerical order: 

Tariff Item 	Description	Excise Tax 	
(1) 	(2) 	(3) 	
8701 (all items except 8701.1010, 8701.9010) 
	Tractors 	20% 	
8701.1010, 8701.9010, 
	Agricultural Tractors 	8% 	
8702 (all items except 8702.0020) 	Motor Vehicles for the transport of ten or more persons, including the driver 	20% 	
8702.0020 	Public Service type motor vehicles for the transport of fifteen persons or more (including the driver) 	8% 	
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) 		
8703.0010 	-Vehicles specially designed for traveling on snow; golf cars and similar vehicles. 	20% 	
	- Other vehicles: 		
8703.0021 	---Of a cylinder capacity not exceeding 1,000 cm3 	10% 	
8703.0022 	---Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,300 cm3 	13% 	
8703.0023 	---Of a cylinder capacity exceeding 1,300 cm3 but not exceeding 1,800 cm3 	18% 	
8703.0024 	---Of a cylinder capacity exceeding 1,800 cm3 but not exceeding 2,000 cm3 	20% 	
8703.0025 	---Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3 	25% 	
8703.0026 	---Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3 	30% 	
8703.0027 	---Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3 	35% 	
8703.0028 	---Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3 	45% 	
8703.0029 	---Of a cylinder capacity exceeding 5,000 cm3 	50% 	
8704 (all items) 	Motor Vehicles for the transport of goods 	20% 	
8705 (all items) 	Special purpose vehicles 	8% 	
8706.0020 	For motor vehicles falling under 8703.0010 	20% 	
8706.0021 	For motor vehicles falling under 8703.0021 	10% 	
8706.0022 	For motor vehicles falling under 8703.0022 	13% 	
8706.0023 	For motor vehicles falling under 8703.0023 	18% 	
8706.0024 	For motor vehicles falling under 8703.0024 	20% 	
8706.0025 	For motor vehicles falling under 8703.0025 	25% 	
8706.0026 	For motor vehicles falling under 8703.0026 	30% 	
8706.0027 	For motor vehicles falling under 8703.0027 	35% 	
8706.0028 	For motor vehicles falling under 8703.0028 	45% 	
8706.0029 	For motor vehicles falling under 8703.0029 	50% 	

__________

The Excise Tax Rate Amendment Act 2008 is administered by the Ministry for Revenue.