CONSOLIDATED LAWS OF SAMOA 2008

EXCISE TAX RATE ACT 1984
 
Arrangement of Provisions
 
TITLE 
1. Short title and commencement 
2. Interpretation 
3. Rates of excise duty 
4. Alteration and modification of Schedule 
5. Alternative Rates of Duty 
6. Determination of Dutiable Content 
 Schedule
 
THE EXCISE TAX RATE ACT 1984

1984 No.17
 
AN ACT to prescribe excisable goods and excise duty rates. 
 (25 February 1984) 
 
1. Short title and commencement - This Act may be cited as the Excise Tax Rate Act 1984 and shall come into force on a date appointed by Order of the Head of State. 
 
2. Interpretation - (1) In this Act, "Customs Tariff" means the Customs Tariff contained in the First Schedule of the Customs Tariff Act 1975. 
 
(2) The interpretation of the Schedule to this Act shall be governed by the principles appearing in the rules for the interpretation of the Customs Tariff. 
 
3. Rates of excise duty - Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import Administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rates specified in the Schedule. 
 
4. Alteration and modification of Schedule - Any alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 shall operate as an alteration or modification of any corresponding item in the Schedule to this Act. 
 
5. Alternative Rates of Duty - If alternative rates of excise duty are specified in the Schedule the higher of those rates apply. 
 
 6. Determination of Dutiable Content - For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule to this Act relating to Quantity for Duty purposes. 
 
SCHEDULE

THE EXCISE TAX RATE OF SAMOA

The Excise Tax Rate of Samoa

 Tariff Item	Description 	 Rate of Excise
	
 1. 2201.1010	Natural Mineral or spa water 
	 Free	
2. 2201.1090 	 Other mineral Waters and spa water
	Free	
 3. 2201.9000 	Other waters: ice and snow
	Free	
4. 2202.1010 	Waters, including Mineral Waters and Aerated Waters, containing added sugar
	40 c per litre	
5. 2202.1020	Waters, including Mineral Waters and Aerated Waters, containing added sweetening matter
	40 c per litre	
6. 2202.1090 	 Other waters, flavoured
	40 c per litre	
7. 2202.9000 	Other waters
	40 c per litre	
8. 2203.0010 	Beer not exceeding 3% by volume of alcohol
	 $2.40 per litre	
9. 2203.1090	Other beer
	$2.40 per litre	
10. 2204.1010 	Sparkling wine of an alcohol strength by volume of 15% or less
	$4.80 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	$6.60 per litre	
12. 2204.2110-- 	Of an alcohol strength by volume	 	
	 of 15% or less $4.80 per litre 		
13. 2204.2190-- Other $6.60 per litre 		Other 	
 	14. 2204.2910-- Of an alcohol strength by volume 	 of 15% or less $4.80 per litre 	
 	15. 2204.2990-- Other $8.00 per litre 	 	
16. 2204.3000 Other Gape Must $4.80 per litre 	 	In containers Holding 2 litres or less 	
17. 2205.1010-- Sacramental wines Free 	 	18. 2205.1020-- Of an alcohol strength by volume 	
 of 15% or less $4.80 per litre 	 	19. 2205.1090-- Other $8.00 per litre 	
 	Other 	 	
20. 2205.9010---Sacramental wine Free 	 	21. 2205.9020-- Of an alcohol strength by volume 	
 of 15% or less $4.80 per litre 	 	22. 2205.9090---Other $8.00 per litre 	
 	23. 2206.0010--- Of an alcohol strength by volume 	 of 15% or less $40.00 per litre 	
 	24. 2206.0090- Other $40.00 per litre 	 	
 	Spirits obtained by Distilling Grape or 	Grape marc 	
 	25. 2208.2010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	
 	26. 2208.2020-- Of an alcohol strength by volume 	 exceeding 30% but less than 	
 57.12% . $16.00 per litre 	 	27. 2208.2090-- Of an alcohol strength by volume 	
 of 57.12% or higher $32.00 per litre 	 	Whiskies 	
 	28. 2208.3010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	
 	29. 2208.3020-- Of an alcohol strength by volume 	 exceeding 30% but less than 	
 57.12% $16.00 per litre 	 	30. 2208.3090-- Of an alcohol strength by volume 	
 of 57.12% or higher $32.00 per litre 	 	Rum and Tafia 	
 	31. 2208.4010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	
 	32. 2208.4020-- Of an alcohol strength by volume 	 exceeding 30% but less than 	
 57.12% $16.00 per litre 	 	33. 2208.4090-- Of an alcohol strength by volume 	
 of 57.12% or higher. $32.00 per litre 	 	Gin and Geneva 	
 	34. 2208.5010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	
 	35. 2208.5020-- Of an alcohol strength by volume 	 exceeding 30% but less than 	
 57.12% $16.00 per litre 	 	36. 2208.5090-- Of an alcohol strength by volume 	
 of 57.12% or higher $32.00 per litre 	 	Vodka 	
 	37. 2208.6010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	
 	38. 2208.6020-- Of an alcohol strength by volume 	 exceeding 30% but less than 	
 57.12% $16.00 per litre 	 	39. 2208.6090-- Of an alcohol strength by volume 	
 of 57.12% or higher $32.00 per litre 	 	Liquers and cordials 	
 	Liquers 	 	
40. 2208.7010-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	 	
41. 2208.7012-- Of an alcohol strength by volume 	 exceeding 30% but less than 	 57.12% $16.00 per litre 	
 	42. 2208.7019-- Of an alcohol strength by volume 	 of 57.12% or higher $32.00 per litre 	
 	Cordials 	 	
43. 2208.7021-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	 	
44. 2208.7022-- Of an alcohol strength by volume 	 exceeding 30% but less than 	 57.12% $16.00 per litre 	
 	45. 2208.7029-- Of an alcohol strength by volume 	 of 57.12% or higher $32.00 per litre 	
 	Other 	 	
46. 2208.9011-- Of an alcohol strength by volume 	 of 30% or less $10.00 per litre 	 	
47. 2208.9021-- Of an alcohol strength by volume 	 exceeding 30% but less than 	 57.12% $16.00 per litre 	
 	48. 2208.9099-- Of an alcohol strength by volume 	 of 57.12% or higher $32.00 per litre 	
49. 2402.1000 Cigars, Cheroots and cigarillos $193 per 1000 	 containing tobacco sticks 	 	
50. 2402.2000 Cigarettes containing tobacco $193 per 1000 sticks 	 	51. 2402.9000 Other cigarettes $193 per 1000 sticks 	
 	52. 2403.1010 Twist or Stick Tobacco $204 per kg 	 	
53. 2403.1090 Other Tobacco $204 per kg 	 	54. 2710.0010 Motor Spirits 41 sene/litre 	
 	55. 2710.0030 Jet Fuel/Aviation Kerosene 23 sene/litre 	 	
56. 2710.0050 Distillate Fuels 40 sene/litre 	 	 	
57. 8701 Tractors 20% 	 	58. 8701.1010 Agricultural Tractors 8% 	
 	59. 8701.9010 Agricultural Tractors 8% 	 	
60. 8702 Motor Vehicles for the transport 20% 	 of ten or more persons, including 	 the driver 	
 	61. 8702.0020 Public Service type motor vehicles 8% 	 for the transport of fifteen persons 	
 or more (including the driver) 	 	62. 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) 	 	63. 8703.0010 Vehicles specially designed for 20% 	
 travelling on snow; golf cars and 	 similar vehicles. 	 	
Other vehicles 	 	64. 8703.0021--Of a cylinder caacity not exceeding 10% 	
 1,000 cm3 	 	65. 8703.0022--Of a cylinder capacity exceeding 13% 	
 1,000 cm3 but not exceeding 	 1,300 cm3 	 	
66. 8703.0023--Of a cylinder capacity exceeding 18% 	 1,300 cm3 but not exceeding 	 1,800 cm3 	
 	67. 8703.0024--Of a cylinder capacity exceeding 20% 	 1,800 cm3 but not exceeding 	
 2,000 cm3 	 	68. 8703.0025--Of a cylinder capacity exceeding 25% 	
 2,000 cm3 but not exceeding 	 2,500 cm3 	 	
69. 8703.0026--Of a cylinder capacity exceeding 30% 	 2,500 cm3 but not exceeding 	 3,000 cm3 	
 	70. 8703.0027--Of a cylinder capacity exceeding 35% 	 3,000 cm3 but not exceeding 	
 4,000 cm3 	 	71. 8703.0028--Of a cylinder capacity exceeding 45% 	
 4,000 cm3 but not exceeding 	 5,000 cm3 	 	
72. 8703.0029--Of a cylinder capacity exceeding 50% 	 5,000 cm3 	 	
73. 8704 motor vehicles for the transport of 20% 	(all items) goods 	 	
74. 8705 Special purpose vehicles 8% 	(all items) 	 	
75. 8706.0020 For motor vehicles falling under 20% 	 8703.0010 	 	
76. 8706.0021 For motor vehicles falling under 10% 	 8703.0021 	 	
77. 8706.0022 For motor vehicles falling under 13% 	 8703.0022 	 	
78. 8706.0023 For motor vehicles falling under 18% 	 8703.0023 	 	
79. 8706.0024 For motor vehicles falling under 20% 	 8703.0024 	 	
80. 8706.0025 For motor vehicles falling under 25% 	 8703.0025 	 	
81. 8706.0026 For motor vehicles falling under 30% 	 8703.0026 	 	
82. 8706.0027 For motor vehicles falling under 35% 	 8703.0027 	 	
83. 8706.0028 For motor vehicles falling under 45% 	 8703.0028 	 	
84. 8706.0029 For motor vehicles falling under 50% 	 8703.0029 	 	
 
REVISIONS NOTES 1997 
 
The Schedule incorporates all amendments up to and including those contained in the Omnibus Charges and Fees Amendment Act 1991. The Excise Tax Rate Amendment Act 1994/1995 added section 5 and amended items 22.03.00, 24.02.01, 02 and 04 in the Schedule. 

REVISION NOTES 2008 
 
This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. The following general revisions have been made – 
(a) References to Western Samoa have been amended to Samoa in accordance with an amendment to the Constitution of Samoa in 1997. 
(b) The fines have been amended and are stated as penalty units as provided for by the Fines (Review and Amendment) Act 1998. 
(c) All references to the male gender have been made gender neutral. 
(d) Amendments have been made to conform to modern drafting styles and to use modern language as applied in the laws of Samoa. 
(e) Amendments have been made to up-date references to offices, officers and statutes. 
(f) Other minor editing has been done in accordance with the lawful powers of the Attorney General. 
 
The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Western Samoa Statutes Reprint 1978-1996 – 
 
By the Excise Tax Rate Amendment Act 1997 (No. 17) – 
 
Section 6 A new section was inserted. 
 
Schedule Note 1 was inserted in relation to "Quantity for Duty Purposes" but this was deleted when the Schedule was replaced by the 1998 Amendment. 
 
By the Excise Tax Rate Amendment Act 1998 (No. 12) - 
 
Schedule The Schedule was deleted and replaced with a new Schedule. 
 
By the Customs and Excise Amendment Act 1999 (No. 13) - 
 
Schedule The rates of excise for items 56, 57 and 58 of the Schedule were increased. 
 
By the Customs and Excise Amendment Act 2002 (No. 14) - 
 
Schedule The rates of excise for many items of the Schedule were increased. 

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2007. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act. 

 
Aumua Ming Leung Wai 
Attorney General of Samoa 
 
Revised and consolidated by Graham Bruce Powell 
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel) 

REVISION NOTES 2008 No. 2 
 
The following amendments have been made to incorporate amendments enacted by Parliament since the publication of the Consolidated and Revised Statutes of Samoa 2007–: 
 
By the Excise Tax Rate Amendment Act 2008 (No. 16) - 

Schedule The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included. 
 
This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2008. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act. 

 
 
Aumua Ming Leung Wai 
Attorney General of Samoa 
 
Revised and consolidated by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel) 

The Excise Tax Rate Act 1984 is administered 
in the Ministry for Revenue.