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Nauru Subsidiary Legislation |
REPUBLIC OF NAURU
CUSTOMS TARIFF (ALTERATION TO TARIFF) REGULATIONS 2020
______________________________
SL No. 16 of 2020
______________________________
Notified: 30th June 2020
Table of Contents
Cabinet makes the following Regulations under Section 12 of the Customs Tariff Act 2014:
These Regulations may be cited as the Customs Tariff (Alteration to Tariff) Regulations 2020.
These Regulations commence on the day they are notified in the Gazette.
Schedule 1 is amended by:
(a) deleting the existing rates from sub-heading 22.03 to 22.08 and substituting it with the following:
| Tariff item | Description | Unit Qty | Duty rate | SITC Code |
| 22.03 | Beer made from malt. | |||
| 2203.00.10 | --- of alcoholic strength not exceeding 3.5% vol per litre | lt | $4.50 | 112.3 |
| 2203.00.20 | --- of alcoholic strength exceeding 3.5% but not exceeding 4.9% vol per litre | lt | $5.04 | 112.3 |
| 2203.00.30 | --- of alcoholic strength exceeding 4.9% vol per litre | lt | $5.52 | 112.3 |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | |||
| 2204.20.10 | --- of alcoholic strength wine not exceeding 10% vol per litre | lt | $8.16 | 112.5 |
| 2204.20.20 | --- of alcoholic strength wine exceeding 10 % vol per litre but not exceeding 13.5 % vol per litre | lt | $8.58 | 112.5 |
| 2204.20.30 | --- of alcoholic strength wine exceeding 13.5% vol per litre | lt | $9.24 | 112.5 |
| 2204.21.00 | In containers holding 2 lit or less | |||
| 2204.21.10 | --- of alcoholic strength wine not exceeding 10% vol per litre | lt | $8.16 | 112.17 |
| 2204.21.20 | --- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre | lt | $8.58 | 112.17 |
| 2204.21.30 | ---of alcoholic strength wine not exceeding 13.5 % vol per litre | lt | $9.24 | 112.17 |
| 2204.22.00 | In containers holding more than 2 lt but not more than 10lt | |||
| 2204.22.10 | --- of alcoholic strength wine not exceeding 10% vol per litre | lt | $8.16 | 112.17 |
| 2204.22.20 | --- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre | lt | $8.58 | 112.17 |
| 2204.22.30 | ---of alcoholic strength wine exceeding 13.5 % vol per litre | lt | $9.24 | 112.17 |
| 2204.29.00 | Other | |||
| 2204.29.10 | --- of alcoholic strength wine not exceeding 10% vol per litre | lt | $8.16 | 112.17 |
| 2204.29.20 | --- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre | lt | $8.58 | 112.17 |
| 2204.29.30 | ---of alcoholic strength wine exceeding 13.5 % vol per litre | lt | $9.24 | 112.17 |
| 2204.30.00 | Other grape must - | |||
| 2204.30.10 | --- of alcoholic strength wine not exceeding 10% vol per litre | lt | $8.16 | 112.11 |
| 2204.30.20 | --- of alcoholic strength wine exceeding 10 % but not exceeding 13.5 % vol per litre | lt | $8.58 | 112.11 |
| 2204.30.30 | ---of alcoholic strength wine exceeding 13.5 % vol per litre | lt | $9.24 | 112.11 |
| 22.05 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances. | |||
| 2205.10.00 | In containers holding 2 litres or less | |||
| 2205.10.10 | --- of alcoholic strength not exceeding 18.0% vol per litre | lt | $9.36 | 112.13 |
| 2205.10.20 | --- of alcoholic strength exceeding 18.0% but not exceeding 20.0 % vol per litre | lt | $10.56 | 112.13 |
| 2205.10.30 | ---of alcoholic strength exceeding 20.0% vol per litre | lt | $11.40 | 112.13 |
| 2205.90.00 | Other | |||
| 2205.90.10 | --- of alcoholic strength not exceeding 18.0% vol per litre | lt | $9.36 | 112.13 |
| 2205.90.20 | --- of alcoholic strength exceeding 18.0% but not exceeding 20.0 % vol per litre | lt | $10.56 | 112.13 |
| 2205.90.30 | ---of alcoholic strength exceeding 20.0% vol per litre | lt | $11.40 | 112.13 |
| 2206.00.00 | 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. | |||
| 2206.00.10 | --- of alcoholic strength not exceeding 7.0% vol per litre | lt | $7.92 | 112.2 |
| 2206.00.20 | --- of alcoholic strength exceeding 7.0% but not exceeding 14.0 % vol per litre | lt | $8.16 | 112.2 |
| 2206.00.30 | ---of alcoholic strength exceeding 14.0% vol per litre | lt | $10.08 | 112.2 |
| 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. | |||
| 2207.10.00 | --Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher . | lt | $24.00 | 512.15 |
| 2207.20.00 | --Ethyl alcohol and other spirits, denatured, of any strength | lt | $24.00 | 512.16 |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.
| |||
| 2208.20.00 | Spirits obtained by distilling grape wine or grape musk: | |||
| 2208.20.10 | --- of alcoholic strength not exceeding 7.0% vol per litre | lt | $8.16 | 112.42 |
| 2208.20.20 | --- of alcoholic strength exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $9.24 | 112.42 |
| 2208.20.30 | ---of alcoholic strength exceeding 14.0% vol per litre | lt | $11.88 | 112.42 |
| 2208.30.00 | Whiskies | |||
| 2208.30.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $8.16 | 112.41 |
| 2208.30.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $9.24 | 112.41 |
| 2208.30.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $12.12 | 112.41 |
| 2208.30.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
| 2208.40.00 | Rum and tafia | |||
| 2208.40.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $8.28 | 112.44 |
| 2208.40.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % vol per litre | lt | $9.24 | 112.44 |
| 2208.40.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $12.12 | 112.44 |
| 2208.40.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
| 2208.50.00 | Gin and Geneva | |||
| 2208.50.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $8.28 | 112.45 |
| 2208.50.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $9.24 | 112.45 |
| 2208.50.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $12.12 | 112.45 |
| 2208.50.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
| 2208.60.00 | Vodka | |||
| 2208.60.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $8.28 | 112.49 |
| 2208.60.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $9.24 | 112.49 |
| 2208.60.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $12.12 | 112.49 |
| 2208.60.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
| 2208.70.00 | Liqueurs and cordials | |||
| 2208.70.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $8.28 | 112.49 |
| 2208.70.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $9.24 | 112.49 |
| 2208.70.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $12.12 | 112.49 |
| 2208.70.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
| 2208.90.00 | Other | |||
| 2208.90.10 | --- of strength alcoholic not exceeding 7.0% vol per litre | lt | $7.92 | 112.49 |
| 2208.90.20 | --- of strength alcoholic exceeding 7.0% vol per litre but not exceeding 14.0 % | lt | $8.40 | 112.49 |
| 2208.90.30 | ---of strength alcoholic exceeding 14.0% vol per litre but not 48% | lt | $11.04 | 112.49 |
| 2208.70.40 | ---of strength alcoholic exceeding 48.0% vol per litre | lt | $24.00 | 112.49 |
(b) deleting the existing rates for headings 24.01 to 24.03 and substituting it with the following:
| Tariff item | Description | Unit Qty | Duty rate | SITC Code |
| 24.01 | Unmanufactured tobacco; tobacco refuse | |||
| 2401.10.00 | - Tobacco, not stemmed/stripped | kg | $377.52 | 121.10 |
| 2401.20.00 | - Tobacco, partly or wholly stemmed/stripped | kg | $377.52 | 121.20 |
| 2401.30.00 | - Tobacco refuse | kg | $377.52 | 121.30 |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |||
| 2402.10.00 | -Cigars, cheroots and cigarillos, containing tobacco | kg | $377.52 | 122.10 |
| 2402.20.00 | -Cigarettes containing tobacco | per stick | $0.38 | 122.10 |
| 2402.90.00 | -Other | per stick | $0.38 | 122.31 |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences. | |||
| 2403.11.00 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | kg | $377.52 | 122.31 |
| 2403.19.00 | Other | |||
| 2403.19.10 | --Twist or stick tobacco | kg | $377.52 | 122.32 |
| 2403.19.90 | --Other | kg | $377.52 | 122.32 |
| 2403.91.00 | -“Homogenised” or “reconstituted” tobacco | kg | $377.52 | 122.39 |
| 2403.99.00 | --Other | kg | $377.52 | 122.39 |
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URL: http://www.paclii.org/nr/legis/sub_leg/cta2014ctttr2020s162020686
