Import Levy Amendment Act 1975

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Title
1. Short Title and Commencement
2. Application to goods in a licensed warehouse
3. Import Levy
4. Exemptions
Schedules

BE IT ENACTED by the Legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same, as follows:

1. Short Title and commencement - (1) This Act may be cited as the Import Levy Amendment Act 1975 and shall be read together with and deemed part of the Import Levy Act 1972 (hereinafter referred to as "the principal Act").

2. Application to goods held in licensed warehouses - Any goods held in any licensed warehouse at the commencement of this Act shall be liable to the new rates of import levy as specified by this Act when they are entered for home consumption with the Customs Department.

3. Import Levy - The First Schedule to the principal Act is hereby repealed and the First Schedule to this Act substituted in its place.

4. Exemptions - The Second Schedule to the principal Act is hereby repealed and the Second Schedule to this Act substituted in its place.

New Rates of Import Levy substituted for the repealed First Schedule of the Import Levy Act 1972

ITEM	RATE OF IMPORT LEVY

Aerated Waters	15% of value
Artificial flowers,
foliage or fruit	15% of value

Alcoholic beverages:-
Beer	40c per liquid gallon
Wines, all kinds	$1.00 per liquid gallon
Cordials, Liqueurs and bitters	$3.50 per liquid gallon
Spirituous beverages, the strength of which can be ascertained by Sikes's hydrometer	$3.50 per proof gallon
Other alcoholic beverages	$1.00 per liquid gallon

Audio-frequency electric amplifiers; parts thereof	15% of value;

Billiard tables; cues and other billiard requisites	20% of value
Binoculars, field glasses, opera glasses	15% of value
Carnival and entertainment articles	15% of value
Christmas tree decorations and similar articles for Christmas festivities	15% of value

Cigarettes	$5.75 per 1,000 cigarettes

Cigars	20% of value

Combs, hair-slides and the like	10% of value

Cinematographic cameras, projectors, sound recorders and reproducers, combinations of these articles; parts and accessories thereof	15% of value

Cinematographic film, exposed and developed, whether not incorporating soundtrack, negative or positive and whether or not imported on hire or for sale, and if on hire no drawback of levy shall be allowed on re-export	10 cents a thousand feet

Confectionery, including medicated confectionery	15% of value

Conjuring tricks and novelty jokes	15% of value

Electric accumulators	15% of value

Film rewinding machines	15% of value

Frozen ice blocks and ice cream	15% of value

Gramophone records and other sound or similar recordings	15% of value
Gramophones, dictating machines and other sound recorders or reproducers, including record-players and tope decks and sound recorders and reproducers ports and accessories thereof	15% of value
Hair brushes, whether or not in sets comprising of comb or mirror	15% of value
Hops	40% of value

House ornaments	20% of value

Image projectors; ports and accessories thereof	15% of value
Jewellery and imitation jewellery	20% of value

Loudspeakers, whether or not enclosed in a cabinet	15% of value
Mechanical lighters, and similar lighters, including chemical or electrical lighters	15% of value
Microphones and stands thereof, but not including microphones peculiar for use with hearing aids	15% of value
Mirrors, but not including rear-view mirrors for vehicles	15% of value
Motor cycles, including power cycles; ports and accessories thereof	15% of value
Motor spirits	3 cents per liquid gallon

Motor vehicles for the transport of persons or goods; parts and accessories thereof	20% of value
Perfumery, cosmetics and other toilet preparations	20% of value
Photographic cameras; parts and accessories thereof	15% of value
Photographic plates and film, unexposed, but not including x-ray film	15% of value
Pictures frames, photographic frames, mirror frames	20% of value
Pin tables and the like	20% of value

Playing cards comprising any of the cards of a conventional suit	15% of value
Pocket-watches, wrist watches and other watches including stop watches, watch straps including watch guards	20% of value
Primary cells and primary batteries	15% of value

Projection screens	15% of value

Pyrotechnic articles, but not including Very flares and rockets for use as ships safety equipment	25% of value
Radio broadcast receivers, whether or not combined with sound recorders or reproducers; parts thereof	15% of value
Radio remote control apparatus for model ships and aircraft	15% of value
Sensitised paper, paperboard and cloth, unexposed but not developed	15% of value
Slide viewers	15% of value

Splicers, film and recording tape	15% of value

Statues and statuettes, but not including those designed exclusively for use in the practice of religion or for places of worship	20% of value
Tapes, wires, strips and the like articles of a kind commonly used for sound or similar recording	15% of value
Television broadcast receivers, whether or not combined with sound recorders or reproducers or with radio broadcast receivers; parts thereof	25% of value
Tobacco	80 cents a pound

Toys, including wheeled toys designed to be ridden by children, dolls, dolls’ prams and pushchairs, working models of a kind used for recreational purposes	15% of value
Trunks, suitcases, travelling bags, ruck-sacks, shopping bags, handbags, satchels, briefcases, wallets, purses, toilet cases, tool cases, tobacco pouches, sheaths, cases, boxes (for example, firearms, brushes, cigar and cigarette, musical instruments, spectacles, jewellery, tobacco and tobacco pipe) and similar containers; music boxes	20% of value
Wigs, false beards, hair pads, curls, switches and the like	20% of value

On all goods of a kind or class not specified herein and not exempted from import levy in accordance with section 7 of this Act, import levy at the rate of seven and a half per centum of the value shall be levied and charged.

A new schedule of goods exempted from Import Levy to be substituted for that repealed in the second Schedule to the Import Levy Act 1972

Aircraft and articles (including rubber tyres and tubes) specially suited for use as parts thereof.

Boxes, of paper and paperboard, whether or not put together, or merely cut to shape for the convenience of transport when declared by the importer for use by him in the packing of goods primarily for export.

Containers, being ordinary trade containers for packing of goods, imported containing goods.

Fabrics in the piece, braids, buckles, buttons, labels, sewing yarn or thread, trimmings, fasteners, era, and the like articles when declared by a manufacturer for use by him only in the making of apparel or footwear for export.

Film, exposed and developed, negative and positive (but excluding cinematograph film).

Gifts, being of such classes as may be approved by the Minister, with respect to which the Comptroller is satisfied that they are bona fide gifts from abroad to persons in the Cook Islands.

Goods of such classes or kinds as may be approved by the Minister, being goods imported by such organisation as the Minister may approve, and which the Minister is satisfied are gifts from person of organisations overseas for the relief of victims of disaster in the Cook Islands.

Machinery, implements, appliances and other articles specially suited for use in agriculture and horticulture as may be approved by the Minister, but not including vehicles for transport of passengers or goods.

Manure and other growth regulating and promoting substances and preparations for agricultural use.

Passenger's baggage and effects being goods of such classes or kinds as many may be approved by the Minister and under such conditions as he may prescribe.

Circulars, including those typewritten or duplicated Maps, charts, plans and similar articles

Printed books, papers, music and advertising but not including any of the following:

Tinplate, in sheets, when declared by an importer for use by him only in making cans for the conveyance and packing of goods or produce for export.

This Act is administered by the Ministry of Trade, Industries, Labour and Commerce.

Cook Islands Sessional Legislation

Import Levy Amendment Act 1975