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Customs Tariff Act 1980 - Customs Tariff (Miscellaneous) Amendment Order 2006

COOK ISLANDS


CUSTOMS TARIFF (MISCELLANEOUS) AMENDMENT ORDER 2006


-------------------------------

Queen's Representative


ORDER IN EXECUTIVE COUNCIL


At Avarua, Rarotonga this 15th day of September 2006


Present:


HIS EXCELLENCY THE QUEEN'S REPRESENTATIVE IN EXECUTIVE COUNCIL


PURSUANT to Section 7 and 9 of the Customs Tariff Act 1980, His Excellency the Queen's Representative, acting by and with the advice and consent of the Executive Council, hereby makes the following Order:


________


ANALYSIS


1. Title

2. Interpretation

3. Removal of Import Levies

4. Meat and edible meat offal

5. Birds' eggs

6. Vegetable products

7. Ice Cream


Schedule

________


ORDER


1. Title and commencement - (1) This Order may be cited as the Customs (Miscellaneous) Amendment Order 2006, and shall be read together with and deemed part of the Customs Tariff Amendment Order 1989 ("principal Order").


(2) This Order shall be deemed to have come into force on 1st July 2006.


2. Interpretation - For the purposes of this Order -


"outer islands" means all islands of the Cook Islands except Rarotonga.


3. Removal of Import Levies - Subject to the provisions of this Order, and except for those tariff items listed in the Schedule to this Order, the principal Order is amended by deleting from Schedule 1, the import levy rates for all tariff items and substituting in each case the word "Free".


4. Meat and edible meat offal - The import levy rates of tariff items 02.03 to 0210.1900 as set out in the Schedule to this Order, shall not include edible offal of swine, meat of swine or other meat of swine imported directly to the outer islands for consumption on those islands, such items being free of import levy.


5. Birds' eggs - (1) The import levy rate of tariff item 04.07 as set out in the Schedule to this Order and Reference 88(b) of Part II of the principal Order, shall not include sea freighted eggs imported directly to the outer islands for consumption on those islands, such items being free of import levy.


(2) Reference 88(a) of Part 11 of the principal Order is amended by deleting the figure "10%" and substituting the word "Free".


6. Vegetable products - The import levy rates of tariff items –


(a) 0702.0000 to 0709.8000; and


(b) 08.04 to 0805.9000


as set out in the Schedule to this Order, shall only apply from the months of December to August (inclusive) in each year.


7. Ice cream - Schedule 1 of the principal Order is amended by deleting from tariff items 2105.0010 and 2105.0020 the import levy rates of "25%" and substituting in each case the figure "12.5%".


Clerk of the Executive Council


_________


This Order is administered by the Ministry of Finance and Economic Management


SCHEDULE


Tariff
item
Description
Unit
Qty
Duty
Rate
Import
Levy





02.03
Meat of swine, fresh, chilled or frozen.









- Fresh or chilled








0203.1100
--Carcasses and half-carcasses
kg
Free
50%





0203.1200
Hams, shoulders and cuts thereof, with bone in
kg
Free
50%





0203.1900
Other
kg
Free
50%

- Frozen:



0203.2100
-- Carcasses and half-carcasses
kg
Free
50%





0203.2200
-- Hams, shoulders and cuts thereof, with bone in
kg
Free
50%





0203.2910
--Bellies
kg
Free
50%





0203.2990
--other
kg
Free
50%





02.06
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mule's or hinnies, fresh, chilled or frozen.








0206.3000
-Of swine, fresh or chilled
kg
Free
50%





0206.4000
-Of swine, frozen
kg
Free
50%





02.10
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.




-Meat of swine:



0210.1110
--Hams
kg
Free
50%





0210.1120
--Bacon and other shoulder cuts
kg
Free
50%





0210.1200
--Bellies (streaky) and cuts thereof
kg
Free
50%





0210.1900
--Other meat of swine
kg
Free
50%





04.07
Eggs in shell








0407.0010
- Fertilized
doz
Free
50%





0407.0090
-Other
doz
Free
50%





0702.0000
Tomatoes, fresh or chilled
kg
Free
25%





07.04
Cabbages, cauliflowers, kohlrabi, kale, and similar edible brassicas, fresh or chilled.








0704.1010
-cauliflowers, fresh or chilled
kg
Free
25%





0704.1020
-Broccoli, headed; fresh or chilled
kg
Free
25%





0704.2000
-Brussel sprouts, fresh or chilled.
kg
Free
25%






Other:








0704.9010
--Cabbages, island (abelmoschus manihot); fresh or chilled.
kg
Free
25%





0704.9020
--Cabbages, other than island cabbages; fresh or chilled
kg
Free
25%





0704.9090
--Kohlrabi, kale and similar edible brassicas, fresh or chilled.
kg
Free
25%





07.05
Lettuce (Lactuca sativa) and chicory (Chichorium spp.), fresh or chilled.








0705.1000
-Lettuce, fresh or chilled
kg
Free
25%





07.06
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.








0706.1000
-Carrots and turnips, fresh or chilled.
kg
Free
25%





07.07
Cucumbers and gherkins, fresh or chilled








0707.0010
-Cucumber, fresh or chilled
kg
Free
25%





07.08
Leguminous vegetables, shelled or unshelled, fresh or chilled.








0708.2000
-Beans (vina spp., phaseolus, spp) shelled or unshelled, fresh or chilled.
kg
Free
25%





07.09
Other vegetables, fresh or chilled.








0709.3000
-Aubergines (egg-plants)
kg
Free
25%





0709.6000
-Fruits of the genus capsicum of the genus pimento
kg
Free
25%





0709.8000
-Cougettes including marrows and legumes fresh or chilled.
kg
Free
25%





07.14
Arrowroot, salep, Jerusalem artichokes, and similar roots and tubers; other than manioc, sweet potatoes, yams and taro, fresh or dried, whether or not sliced or in the form of pellets, sago pith.
kg
Free
25%





0714.1000
-Manioc (cassava)
kg
Free
25%





0714.2000
-Sweet potatoes
kg
Free
25%






-Other








0714.9010
--Yams
kg
Free
25%





0714.9020
--Taro
kg
Free
25%





0714.9030
--Tarua
kg
Free
25%





0714.9090
--Other
kg
Free
25%





08.03
Bananas including plantains, fresh or dried.








0803.0010
-Plantains (cooking bananas) fresh.
kg
Free
75%





0803.0020
-Dried bananas, including plantains
kg
Free
75%





0803.0090
-Other
kg
Free
75%





08.04
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.








0804.3010
--Pineapples, fresh
kg
Free
75%





0804.3020
--Pineapples, dried
kg
Free
75%





0804.4000
-Avocados
kg
Free
25%






-Mangoes, mangosteens and guavas
kg
Free
25%





0804.5011
--Mangoes and mangosteens, fresh








0804.5012
--Mangoes and mangosteens, dried
kg
Free
25%





0804.5020
-Guavas
kg
Free
25%





08.05
Citrus fruit, fresh or dried.








0805.1000
-Oranges
kg
Free
75%





0805.2000
- Mandarines (including tangerines and satsumas); clementines, wilkings and similar citrus hybride.
kg
Free
75%





0805.3010
-Lemons
kg
Free
75%





0805.4000
-Grapefruits
kg
Free
75%





0805.9000
-Other
kg
Free
75%





08.07
Melons (including watermelons) and pawpaws (papayas), fresh.








0807.2000
-Pawpaws
kg
Free
75%





21.05
Ice cream and other edible ice, whether or not containing cocoa.









-Ice-cream:








2105.0010
--In immediate containers of one litre capacity or more
lt
Free
12.5%





2105.0020
--Other ice cream
lt
Free
12.5%





22.02
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matters or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09









-waters, including mineral waters and aerated waters.








2202.1010
--Containing added sugar
lt
Free
40%





2202.1020
--Containing other sweetening matter
lt
Free
40%





2202.1090
--Other
lt
Free
40%





2202.9000
-Other
lt
Free
40%





22.03
Beer made from malt








2203.0010
-containing not more than 1.15% volume of alcohol
lt
Free
80%





2203.0020
-Containing more than 1.15% but not exceeding 2.5% volume of alcohol
lt
Free
$0.90
per lt





2203.0030
-Containing more than 2.5% but not exceeding 4.35% volume of alcohol
l al
Free
$21.75
per 1 al





2203.0090
-Containing more than 4.35% volume of alcohol
l al
Free
$21.75
per l al





22.04
Wine of fresh grapes, including fortified wines; grape must other than that of heading No.20.09









-Sparkling wine:








2204.1010
--Champagne
lt
Free
$4.00
per lt





2204.1090
--Other sparkling wines
lt
Free
$4.00
per lt





2204.21
-In containers holding 2 litres or less:
-Containing more than 14% volume of alcohol, fortified by the additions of sprits of any substance containing spirits.








2204.2101
-Sherry
lt
Free
$4.00
per lt





2204.2102
-Port
lt
Free
$4.00
per lt.





2204.2103
-Other kinds
lt
Free
$4.00
per lt.

-Other



2204.2109
-White
lt
Free
$4.00
per lt.





2204.2109
-Red
lt
Free
$4.00
per lt.
2204.29
-Other:









-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing spirits:








2204.2911
-Sherry
lt
Free
$4.00
per lt.





2204.2912
-Port
lt
Free
$4.00
per lt.





2204.2913
-Other kinds
lt
Free
$4.00
per lt.

-Other



2204.2918
-White
lt
Free
$4.00
per lt.





2204.2919
-Red
lt
Free
$4.00
per lt.





2201.3000
-Other grape must
lt
Free
$4.00
per lt.





22.05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.








2205.10
-In containers holding 2 litres or less:
-Vermouth:








2205.1010
-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing sprits.
lt
Free
$4.00
per lt.





2505.1020
-Other
lt
Free
$4.00
per lt.

-Other



2205.1030
-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing spirits
lt
Free
$4.00
per lt.





2205.1040
-Other
lt
Free
$4.00
per lt.





2205.90
-Other
-Vermouth








2205.9011
-Containing more than 14% volume of alcohol fortified by the addition of spirits or any substance containing spirits.
lt
Free
$4.00
per lt.





2205.9012
-Other
lt
Free
$4.00
per lt.

Other:



2205.9018
-Containing more than 14% volume of alcohol fortified in the addition of sprits or any substance containing spirits.
lt
Free
$4.00
per lt.





2205.9019
-Other
lt
Free
$4.00
per lt.





22.06
-Other fermented beverages (for example, cider, Perry, mead)
-Fruit wine and vegetable wine.








2206.0011
-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing spirits.
lt
Free
$4.00
per lt.





2206.0012
-Other

lt
Free
$4.00
per lt.

-Other:



2206.0018
-Containing more than 14% volume of alcohol, fortified by the addition of spirits or any substance containing spirits.
lt
Free
$4.00
per lt.





2206.0019
-Other
lt
Free
$4.00
per lt.





22.07
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.








2207.1019
-Other
l al
Free
$6.70
per l al





2207.2000
-Ethyl alcohol and other spirits denatured, of any strength.
lt
Free
20%
22.08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages.








2208.1000
-Compound alcoholic preparations of a kind used for the manufacture of beverages
l al
Free
$30.30
per l al





2208.20
-Spirits obtained by distilling grape wine or grape marc.








2208.2010
-Brandy
l al
Free
$30.30
per l al.





2208.2020
-Cognac
l al
Free
$36.40
per l al.





2208.2090
--Other
l al
Free
$30.30
per l al.
2208.30
-Whiskies:



2208.3010
-Containing less than 57% by the volume of alcohol
l al
Free
$30.30
per l al.





2208.3020
-Containing 57% by the volume of alcohol or more
l al
Free
$36.40
per l al.
2208.40
Rum and tafia:



2208.4010
-Containing less than 57% by volume of alcohol.
l al
Free
$30.30
per l al.





2208.4020
-Containing 57% by volume of alcohol or ore
l al
Free
$36.40
per l al.
2208.50
Gin and geneva:



2208.5010
-Containing less than 57% by volume of alcohol
l al
Free
$30.30
per l al.





2208.5020
-Containing 57% by volume of alcohol and more
l al
Free
$36.40
per l al.
2208.90
-Other:
-Cordial, liquers and bitters:



2208.9010
-Bitters
-Other:
lt
Free
$13.00
per lt





2208.9020
-Containing less than 23% by volume of alcohol
lt
Free
$13.00
per lt





2208.9030
-Containing 23% but less than 57% by volume of alcohol
lt
Free
$13.00
per lt





2208.9040
- Containing 57% by volume of alcohol or more
lt
Free
$16.00
per lt

- Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer



2208.9050
- Vodka
l al
Free
$30.30
per l al





2208.9060
-Other
l al
Free
$30.30
per l al






- Other:



2208.9070
-Containing less than 23% by volume of alcohol
lt
Free
$13.00
per lt





2208.9080
- Containing 23% less than 57% volume of alcohol
lt
Free
$13.00
per lt





2208.9090
- Containing 57% by volume of alcohol
lt
Free
$16.00
per lt





2401.0000
Unmanufactured tobacco; tobacco refuse
kg
Free
$5.70
per kg





24.02
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.








2402.1000
-Cigars, cheroots and cigarillos, containing tobacco
kg
Free
20%

-Cigarettes containing tobacco



2402.2010
-Not exceeding in weight 1.134 kg per 1000 cigarettes.
‘000
Free
$162.00
per ‘000





2402.2020
-Exceeding in weight 1.134 kg per 1000 cigarettes
‘000
Free
$162.00
per ‘000





2402.9000
-Other
‘000
Free
$49.00
per ‘000
24.03
Other manufactured tobacco, and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco extracts and essences.








2403.0010
-Twist or stick tobacco
kg
Free
$5.70
per kg





2403.0090
-Other
kg
Free
$49.00
per kg
27.10
Petroleum oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.








2710.0010
-Motor spirit
lt
Free
$0.28
per lt





2710.0020
-Aviation gasoline
lt
Free
25%





2710.0050
-Distillate fuels
lt
Free
$0.22
per lt.





7101.0000
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls natural or cultured, temporarily strung for convenience of transport.








7101.1010
-Natural pearls from the oyster
pinctada margaritifera
No.
Free
100%





7101.1020
-Cultured pearls from the oyster
pinctada margaritifera
No.
Free
100%





7101.1030
-Other
No
Free
17.5%





7101.2110
--Unworked pearls from the oyster
pinctada margaritifera
No
Free
100%





7101.2120
--Other
No
Free
17.5%





7101.2210
--Worked pears from the oyster
pinctada margaritifera
No
Free
100%





7101.2220
--Other
No
Free
17.5%
7116
Articles of natural or cultured pearls, precious or semi - precious stones
(natural, synthetic or reconstructed).



7116.1999
-Of natural or cultured pearl from
the oyster pinctada margaritifera
No
Free
100%
7116.1090
-Other
No
Free
15%





87.02
Motor vehicles for the transport of ten or more persons, including the driver:









- With compression – ignition internal combustion piston engine (diesel or semi-diesel)









--- Having seating capacity not exceeding 30 passengers








8702.1012
--- Used, less than 3 years in age
no
Free
20% or each $3,000





8702.1013
--- Used, 3 years or more but less than 10 years in age
no
Free
20% or each $2,500





8702.1014
--- Used, 10 years or more in age
no
Free
20% or each $9,000

--- Having a seating capacity exceeding 30 passengers.



8702.1022
--- Used
no
Free
20%

-Other



8702.9020
--- Used, less than 3 years in age
no
Free
20% or each $3,000





8702.9030
--- Used, 3 years or more but less than 10 years in age
no
Free
20% or each $2,250





8702.9040
--- Used, 10 years or ore in age
no
Free
120% or each $9,000
87.03
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No.87.02), including station wagons and racing cars.



8703.1000
- Vehicles specially designed for travelling on snow; golf cars and similar vehicles
no
Free
20%

- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:




-- Of cylinder capacity not exceeding 1000 cc:




--- Used



8703.2121
---- Modified reconstructed vehicles with fibreglass, hi- impact plastic, stainless steel or aluminium bodies
no
Free
30% or each $1,200





8703.2122
--- Other vehicles, less than 10 years in age
no
Free
20% or each $1,000





8703.2123
--- Other vehicles, 10 years or more in age
no
Free
100% or each $4,000

-- Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc



8703.2219
-- Used



8703.2221
--- Modified reconstructed vehicles with fibreglass hi- impact plastic, stainless steel, or aluminium bodies.
no
Free
45% or each $1,600





8703.2222
--- Other vehicles, less than 10 years in age
no
Free
20% or each $2,000





8703.2223
--- Other vehicles, 10 years or more in age
no
Free
100% or each $5,500

-- Of a cylinder exceeding 1500cc but not exceeding 3000cc




--- Of a cylinder capacity not exceeding 2000cc



8703.2312
--- Used, being modified reconstructed vehicles with fibreglass hi-impact plastic, stainless steel, or aluminium bodies
no
Free
45% or each $2,200





8703.2313
--- Other used vehicles, less than 10 years in age
no
Free
20% or each $2,000
8703.2314
--- Other used vehicles, 10 years or more in age
no
Free
120% or each $7,000





8703.2322
-- Used, less than 10 years in age
no
Free
20% or each $3,000





8703.2323
--- Used, 10 years or more in age
no
Free
120% or each $9,000

-- Of a cylinder capacity exceeding 3000cc:



8703.2420
--- Used, less than 10 years in age
no
Free
20% or each $3,000





8703.2422
--- Used, 10 years or more in age
no
Free
120% or each $9,000

- Other vehicles with compression – ignition internal combustion piston engine ( diesel or semi- diesel):




-- Of a cylinder capacity not exceeding 1500cc:



8703.3119
--- Used



8703.3121
--- Less than 10 years in age
no
Free
20% or each $2,000





8703.3122
---- 10 years or more in age
no
Free
120% or each $8,000

-- Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc




--- Used



8703.3221
--- Less than 10 years in age
no
Free
120% or each $8,000





8703.3222
---- 10 years or more in age
no
Free
120% or each $8,000

--- Of a cylinder capacity exceeding 2500cc:



8703.3320
---Used, less than 10 years in age
no
Free
20% or each $4,000





8703.3322
--- Used, 10 years or more in age
no
Free
120% or each $9,000

- Other




--- Having rotary piston engines



8703.9012
---- Used, less than 10 years in age
no
Free
20% or each $3,000





8703.9013
---- Used, 10 years or more in age
no
Free
120% or each $6,000

-Other



8703.9092
---- Used, less than 10 years
no
Free
20% or each $3,000
8703.9093
---- Used, 10 years or more in age
no
Free
120% or each $9,000
87.04
Motor vehicles for the transport of goods:




- Other vehicles with compression – ignition internal combustion piston engine (diesel or semi-diesel)




-- g.v.w. not exceeding 5 tonnes




--- Used



8704.2121
---- Less than 3 years in age
no
Free
20% or each $1,800





8704. 2122
---- 3 years or more but less than 10 years in age
no
Free
20% or each $1,500
8704.2123
--- 10 years or more in age
no
Free
120% or each $5,800






-- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:




--- g.v.w. not exceeding 10.5 tonnes



8704.2214
---- Used, 10 years or more in age
no
Free
60% or each $6,000

- Other vehicles with spark – ignition internal combustion engine:




-- g.v.w. not exceeding 5 tonnes




---Used



8704.3121
----Less than 3 years in age
no
Free
20% or each $1,700





8704.3122
----3 years or more but less than 10 years in age
no
Free
20% or each $1,200
8704.3123
----10 years or more in age
no
Free
120% or each $5,500

--g.v.w. exceeding 5 tonnes but not exceeding 10.5 tonnes



8704.3214
----Used, 10 years or more in age
no
Free
120% or each $12,000

-Other than diesel and spark ignition:









--g.v.w. not exceeding 5 tonnes



8704.9012
----Used, less than 3 years in age
no
Free
20% or each $1,700





8704.9013
----Used, 3 years or more but less than 10 years in age
no
Free
20% or each $1,200





8704.9014
----Used, 10 years or more in age
no
Free
120% or each $5,800

---g.v.w. exceeding 5 tonnes but not exceeding 10.5 tonnes



8704.9024
---Used, 10 years or more in age
no
Free
120% or each $12.000





8706.6000
Chassis fitted with engines, for the motor vehicles of heading Nos. 87.01 to 87.05.
no
Free

30%
87.07
Bodies (including cabs), for the motor vehicles of heading Nos. 87.01 to 87.05



8707.1000
-For vehicles of heading Nos. 87.03
no
Free
30%





8707.9000
-Other
no
Free
20%
87.11
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars:









- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:



8711.2090
--- Other, exceeding 125cc but not exceeding 250cc
no
Free
55%
8711.3000
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc
no
Free
100%
8711.4000
- With reciprocating internal combustion piston engine of a cylinder exceeding 500cc but not exceeding 800cc
no
Free
125%
8711.5000
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc
no
Free
150%
8711.9000
- Other
no
Free
20%






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