SAMOA

EXCISE TAX RATES ACT 1984

Arrangement of Provisions

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

			

EXCISE TAX RATE ACT 1984
1984	No.17

AN ACT to prescribe excisable goods and excise duty rates.
[Assent and commencement date: 25 February 1984]

1.	Short title and commencement – This Act may be cited as the Excise Tax Rate Act 1984 and comes into force on a date appointed by Order of the Head of State.

2.	Interpretation – (1) In this Act, “Customstariff” means the Customs tariff contained in Schedule 1 of the Customs Tariff Act 1975.
(2) The interpretation of the Schedule to this Act is 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 – An alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 operatesas 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 relating to Quantity for Duty purposes.

SCHEDULE
(Sections 2 to 6)

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	44 sene per litre

5.  2202.1020	Waters, including Mineral Waters
	and Aerated Waters, containing 
	added sweetening matter	44 sene per litre

6.  2202.1090	Other waters, flavoured	44sene per litre

7.  2202.9000	Other waters 			44sene per litre

8.  2203.0010	Beer not exceeding 3% by
	volume of alcohol		$2.64 per litre

9.  2203.1090	Other beer			$2.64 per litre

10. 2204.1010	Sparkling wine of an alcohol
	strength by volume of 15%
	or less			$5.28 per litre

11. 2204.1090	Other sparkling wine		$6.60 per litre

Other Wine: Grape must with
Fermentation prevented or arrested 
by the addition of alcohol:

In containers holding 2 litres or less

12. 2204.2110--	Of an alcohol strength by volume
	of 15% or less		$5.28 per litre

13. 2204.2190--	Other				$6.60 per litre

Other

14. 2204.2910--	Of an alcohol strength by volume
	of 15% or less		$5.28 per litre

15. 2204.2990--	Other				$8.80 per litre

16. 2204.3000  	Other Gape Must		$5.28 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		$5.28 per litre

19. 2205.1090--	Other				$8.80 per litre

Other

20. 2205.9010---Sacramental wine			Free

21. 2205.9020--	Of an alcohol strength by volume
	of 15% or less		$5.28 per litre

22. 2205.9090---Other				$8.00 per litre

23. 2206.0010--- Of an alcohol strength by volume
	of 15% or less		$44.00 per litre

24. 2206.0090-	Other				$44.00 per litre

Spirits obtained by Distilling Grape or
Grape marc

25. 2208.2010--	Of an alcohol strength by volume
	of 30% or less		$11.00 per litre

26. 2208.2020--	Of an alcohol strength by volume
	exceeding 30% but less than
	57.12%			$17.60 per litre

27. 2208.2090--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 per litre

Whiskies

28. 2208.3010--	Of an alcohol strength by volume
	of 30% or less		$11.00 per litre

29. 2208.3020--	Of an alcohol strength by volume
	exceeding 30% but less than
	57.12%			$17.60 per litre

30. 2208.3090--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 per litre

Rum and Tafia

31. 2208.4010--	Of an alcohol strength by volume
	of 30% or less		$11.00 per litre

32. 2208.4020--	Of an alcohol strength by volume
	exceeding 30% but less than
	57.12%			$17.60 per litre

33. 2208.4090--	Of an alcohol strength by volume
	of 57.12% or higher.		$35.20 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%			$17.60 per litre

36. 2208.5090--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 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%			$17.60 per litre

39. 2208.6090--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 per litre

Liquers and cordials

Liquers

40. 2208.7010--	Of an alcohol strength by volume
	of 30% or less		$11.00 per litre

41. 2208.7012--	Of an alcohol strength by volume
	exceeding 30% but less than
	57.12%			$17.60 per litre

42. 2208.7019-- Of an alcohol strength by volume
	of 57.12% or higher		$35.20 per litre

Cordials

43. 2208.7021--	Of an alcohol strength by volume
	of 30% or less		$11.00 per litre

44. 2208.7022--	Of an alcohol strength by volume
	exceeding 30% but less than
	57.12%			$17.60 per litre

45. 2208.7029--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 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%			$17.60 per litre

48. 2208.9099--	Of an alcohol strength by volume
	of 57.12% or higher		$35.20 per litre
49. 2402.1000	Cigars, Cheroots and cigarillos$193 per 1000
	containing tobacco sticks

50. 2402.2000	Cigarettes containing tobacco$201 per 1000 sticks

51. 2402.9000	Other cigarettes	$201 per 1000 sticks

52. 2403.1010	Twist or Stick Tobacco	$214 per kg

53. 2403.1090	Other Tobacco	$214 per kg

54. 2710.0010	Motor Spirits			46sene/litre

54a. 2710.1120 Aviation gasoline		28 sene/litre

55. 2710.0030	Jet Fuel/Aviation Kerosene	28sene/litre

55a. 2710.1140 Other Kerosene and
	 white spirit			28 sene/litre

56. 2710.0050	Distillate Fuels		45sene/litre

56a. 2710.1160 Residual fuel oils		45 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 capacity 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

REVISION NOTES 2008 – 2014

This is the official version of this Act as at 31 December 2014.

This Act has been revised by the Legislative Drafting Division from 2008 to 2014respectively under the authority of the Attorney General given under the Revision and Publication of Laws Act 2008.

The following general revisions have been made:
(c)	Insertion of the commencement date
(d)	Other minor editing has been done in accordance with the lawful powers of the Attorney General.
(i)	Numbers in words changed to figures
(ii)	“shall be” changed to “is”
(iii)	Empowering provisions for the Schedule inserted

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 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. 

By the Excise Tax Rate Amendment Act 2012 (commenced on 1 May 2012)

Schedule	-	amended in items 2202, 2203, 2204, 2205, 2206, 2208, 2402, 2403 and 2710. 

This Act is administered by
the Ministry for Revenue.