CONSOLIDATED ACTS OF SAMOA 2010

EXCISE TAX (IMPORT ADMINISTRATION) ACT 1984

Arrangement of Provisions

TITLE

1. Short title and commencement
2. Interpretation
3. Act to bind Government
4. Application of Customs Act 1977
5. Imposition of Excise Duty
6. Valuation of Goods
7. Exemptions

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THE EXCISE TAX (IMPORT ADMINISTRATION) ACT 1984
1984 No.16

AN ACT to provide for the imposition and collection of excise duties on goods imported into Samoa.
(25 February 1984)

1. Short title and commencement - This Act may be cited as the Excise Tax (Import Administration) Act 1984 and shall come into force on a date appointed by Order of the Head of State.

2. Interpretation - In this Act, unless the context otherwise requires:

"Excise duty" means duty imposed under this Act.

"Excisable goods" means goods specified in the Schedule to the Excise Tax Rate Act 1983.

3. Act to bind Government - This Act shall bind the Government.

4. Application of Customs Act 1977 - (1) This Act is hereby declared to be a Customs Act for the purposes of Section 3 of the Customs Act 1977; and in this Act, unless the context otherwise requires, expressions used shall have the same meaning as they have in the Customs Act 1977.

(2) The Minister, the Comptroller and every Customs Officer shall have and may exercise in respect of the imposition, and collection of excise duty under this Act the like power and authority (as far as the same are applicable and with all necessary modifications) as if the excise duty was duty under the Customs Act 1977.

5. Imposition of Excise Duty - Subject to the provisions of this Act excise duty shall be imposed, collected and paid on the value of excisable goods imported into Samoa or entered therein for home consumption after the commencement of this Act at the rates specified for such goods in the Excise Tax Rate Act 1983.

6. Valuation of Goods - For the purposes of this Act the value of excisable goods is the aggregate of:

(a) The value for duty of such goods as defined in section 123 of the Customs Act 1977; and

(b) The value of any customs duty and import levy payable on the goods.

7. Exemptions - Goods exempt from customs duty under the Second Schedule of the Customs Tariff Act 1975 are exempt from excise duty.

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) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

There were no amendments made to this law since the publication of the Western Samoa Statutes Reprint 1978-1996.

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.

Revised and consolidated by Graham Bruce Powell
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

REVISION NOTES 2008 No. 2

This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. There were no changes made to this Act since the publication of the Consolidated and Revised statutes of Samoa 2007.

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.

Revised and consolidated by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel).

REVISION NOTES 2009

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

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 2009. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Revised and consolidated by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

REVISION NOTES 2010

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

This law has been 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 2010. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act. 

Revised by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

The Excise Tax (Import Administration) Act 1984 is administered in the Ministry for Revenue.