|
|
Home
| Databases
| WorldLII
| Search
| Feedback
Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Excise Tariff (Amendment) Act 1999
No. 3 of 1999.
Certified on: 1.09.99
AN ACT
entitled
Excise Tariff (Amendment) Act 1999.
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to be deemed to have come into operation on 10 August 1999.
AMENDMENT OF SCHEDULE 1.
Schedule 1 of the Principal Act is amended -
(a) by repealing the following:-
| Tariff Item | Description of goods | Rate of excise duty |
| 2710.13.00 | Aviation gasoline | K0.02/lt |
| 2710.14.00 | Jet-A1 | K0.02/lt |
| 2710.15.00 | Kerosene | Free |
| 2710.16.00 | Fuel Oils, heavy | K0.02/lt |
and
(b) by adding the rates of duty shown in the rates of duty column below:
| Tariff Item | Description of goods | Rate of excise duty |
| 2710.00.13 | Aviation gasoline | K0.02/lt |
| 2710.00.14 | Jet — A1 | K0.02/lt |
| 2710.00.15 | Kerosene | Free |
| 2710.00.16 | Fuel oils, heavy | K0.02/lt |
| 8703.23 | Of a cylinder capacity exceeding 1500 c.c. but not exceeding 3000 c.c. | |
| 8703.23.10 | Of a cylinder capacity exceeding 1500 c.c. but not exceeding 2700 c.c. | 60% |
| 8703.23.90 | Other (of a cylinder capacity exceeding 2700 c.c. but not exceeding 3000 c.c.) | 110% |
| 8703.24.10 | Of a cylinder capacity exceeding 3000 c.c. | 110% |
| 8703.33 | Of a cylinder capacity exceeding 2500 c.c. | |
| 8703.33.10 | Of a cylinder capacity exceeding 2500 c.c. but not exceeding 2700 c.c. | 60% |
| 8703.33.90 | Other (of a cylinder capacity exceeding 2700 c.c.) | 110% |
and
(c) by repealing the rates of excise duty shown in the rates of duty column and replacing them with the rates of excise duty shown below:-
| TARIFF ITEM | DESCRIPTION OF GOODS | NEW RATE OF EXCISE DUTY |
| 2203.00.10 | Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol | 100% |
| 2203.00.20 | Beer (including mixture of beer per lt with other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by
volume of alcohol | 100% |
| 2203.00.30 | Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol | 100% |
| 22.04 | Wine of fresh grapes including fortified wines; grape must | 110% |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances | 110% |
| 22.06 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or included | 38% |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol: Spirits, liqueurs and other spirituous beverages
(except 2208.90.10; concentrates and alcoholic preparations used for the manufacture of alcoholic beverages) | 150% |
| 2208.90.20 | Mixed drinks containing any alcohol not for medicinal purposes | 110% |
| 24.02 | Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion | 160% |
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 26% |
| 2403.10.30 | Chewing tobacco | 73% |
| 2403.10.40 | Snuff | 73% |
| 2403.10.50 | Twist or trade tobacco | 26% |
| 2403.91.00 | "Homogenised" or "reconstituted" tobacco | 73% |
| 2710.11.00 | Gasoline | K0.61/lt |
| 8703.24.50 | Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes | 40% |
| 8703.90.40 | Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes | 40% |
I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 1999 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Excise Tariff (Amendment) Act 1999 was made by the National Parliament on 11 August 1999.
Speaker of the National Parliament.
PacLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.paclii.org/pg/legis/num_act/eta1999214
