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Papua New Guinea Sessional Legislation |
5PAPUA NEW GUINEA
EXCISE TARIFF (2006 BUDGET PROVISIONS AMENDMENT) ACT 2005
No. 12 of 2005
Excise Tariff (2006 Budget Provisions Amendment) Act 2005.
Certified on: 23.12.05
Excise Tariff (2006 Budget Provisions Amendment) Act 2005.
ARRANGEMENT OF SECTION.
Amendment of Schedule 1.
______________________
No. of 2005.
AN ACT
entitled
Excise Tariff (20D6 Budget Provisions Amendment) Act 2005,
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to come into operation on 15 November 2005.
EXCISE TARIFF (AMENDMENT OF SCHEDULE 1).
Schedule 1 of the Principal Act is amended by repealing the rates of excise duty shown in the following rates of duty column and replacing them with the rates of excise duty shown below:–
| TARIFF ITEM | DESCRIPTION | Duty rates on and after 15 November 2005 |
| 2203.00.10 | Beer or mixed drinks containing beer, not more than 3% alcohol by volume | The duty rate for alcohol and tobacco products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year. The adjustment is calculated by multiplying the duty rate then applicable, by the lesser of the Consumer Price Index (CPI) movement
in the previous 6 month period, or 2.5%. The adjustment as calculated is added to the duty rate then applicable, to give the new
duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next
month ie. from 1st June and 1st December. |
| 2203.00.20 | Beer or mixed drinks containing beer, more than 3% and not more than 4.5% alcohol by volume | |
| 2203.00.30 | Beer or mixed drinks containing beer, more than 4.5% alcohol by volume | |
| 2204.10.10 | Sparkling wine of fresh grapes: sold in containers holding less than 2 litres | |
| 2204.10.20 | Sparkling wine of fresh grapes: sold in containers holding 2 litres or more | |
| 2204.21 | Wine of fresh grapes, including fortified wines, grape must; sold in containers holding less than 2 litres | |
| 2204.29 | Wine of fresh grapes, including fortified wines, grape must; sold in containers holding 2 litres or more | |
| 2204.29 | Wine of fresh grapes, including fortified wines, grape must; sold in containers holding 2 litres or more | |
| 2205.10.00 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, sold in containers holding less than 2 litres | |
| 2205.90.00 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, sold in containers holding 2 litres or more | |
| 2206.00.00 | Other fermented beverages (for example cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, | |
| 2206.10.00 | Other fermented beverages (for example cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, made from fruit grown in Papua New Guinea | |
| 2208.10.00 2208.20.00 2208.30.10 2208.40.10 2208.50.10 2208.60.10 2208.70.10 2208.90:91 | Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume not more than 50% | |
| 2208.30.20 2208.40.20 2208.50.20 2208.60.20 2208.70.20 2208.90.92 | Undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, containing alcohol by volume more than50% and less than
80%. | |
| 2208.90.21 | Mixed drinks not more than 3% alcohol by volume, not for medicinal purposes | |
| 2208.90.22 | Mixed drinks more than 3% and not more than 4.5% alcohol by volume, not for medicinal purposes | |
| 2208.90.23 | Mixed drinks more than 4.5% alcohol by volume, not for medicinal purposes | |
| Cigars, Cheroots and Cigarillos, Kina per Kg | ||
| 2402.10.00 | Cigars, cheroots and cigarillos containing tobacco | See above |
| Cigarettes containing tobacco, Kina per thousand cigarettes | ||
| 24.02.20.10 | Cigarettes of tobacco or tobacco substitutes containing tobacco other than dark fired tobacco | See above |
| 2402.20.20 | Cigarettes of tobacco or tobacco substitutes without filter, containing dark fired tobacco (Spear or equivalent) | |
| 2402.20.30 | Cigarettes of tobacco or tobacco substitutes with filter, containing dark fired tobacco (Spear or equivalent) | |
| Other tobacco products, not formed into cigarettes, Kina per kg | ||
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | See above |
| 2403.10.30 | Chewing tobacco | |
| 2403.10.40 | Snuff | |
| 2403.10.50 | Twist or trade tobacco | |
| 2403.10.60 | Plug — Pressed Block Tobacco (Brus competing 'roll your own' tobacco manufactured in PNG) 60% of the rate for twist tobacco | |
| 2403.91.00 | "Homogenised" or "reconstituted tobacco | |
| 2403.99.00 | Other | |
| Other items | ||
| 37.02 | Photographic films in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film rolls,
sensitized, unexposed | Free |
| 8701.90.10 | Wheeled tractors of a cylinder capacity not exceeding 4000cc. | Free |
| | | |
___________________
I hereby certify that the above is a fair print of the Excise Tariff (2006 Budget Provisions Amendment) Act 2005 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Excise Tariff (2006 Budget Provisions Amendment) Act 2005 was made by the National Parliament on 22 November 2005.
Speaker of the National Parliament.
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URL: http://www.paclii.org/pg/legis/num_act/et2006bpaa2005413
