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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Excise Tariff (Budget Provisions 1996) Act 1995
No. 44 of 1995
Certified on: 22/01/96
ARRANGEMENT OF SECTIONS.
1. Repeal and replacement of Section 2 -
"2. DUTIES OF EXCISE".
2. Repeal and replacement of Schedule 1.
AN ACT
entitled
Excise Tariff (Budget Provisions 1996) Act 1995,
Being an Act to amend the Excise Tariff Act (Chapter 107),
MADE by the National Parliament to be deemed to have come into operation on 22 November 1995.
Section 2 of the Principal Act is repealed and is replaced with the following:-
"2. DUTIES OF EXCISE.
The duties of excise specified in Schedule 1 are imposed acording to that Schedule and shall be charged, collected and paid to the State on all goods dutiable under the Schedule and manufactured in the country or imported into the country.".
Schedule 1 of the Principal Act is repealed and is replaced with the following:-
"SCHEDULE 1
| Excise Item | Description | Excise rate | (on CIF plus customs imports and on ex factory door price in the case of locally produced goods) |
| 2201.10.00 | Mineral waters and aerated waters not sweetened or flavoured | 10% | |
| 2202.10.00 | Waters, including mineral waters and aerated, sweetened or flavoured | 10% | |
| 2203.00.10 | Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol | 65% | |
| 2203.00.20 | Beer (including mixture of beer and other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume
of alcohol | 65% | |
| 2203.00.30 | Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol | 65% | |
| 22.04 | Wine of fresh grape | 65% | |
| 22.05 | Vermouth and other wine | 65% | |
| 2208.20.00 | Spirits obtained by distilling grape wine or grape mare | 65% | |
| 2208.30.00 | Whiskies | 65% | |
| 2208.40.00 | Rum and tafia | 65% | |
| 2208.50.00 | Gin and Geneva | 65% | |
| 2208.90.00 | Others (including mixture thereof with other liquids; excluding concentrates of spirits etc): | 65% | |
| 2402.10.00 | Cigars and similar | 120% | |
| 2402.20.00 | Cigarettes containing tobacco | 120% | |
| 2402.90.00 | Cigarettes (tobacco substitutes) | 120% | |
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 65% | |
| 2403.10.30 | Chewing tobacco | 65% | |
| 2403.10.50 | Twist or Trade tobacco | 15% | |
| 2403.91.00 | Other manufactured "homogenised or "reconstituted tobacco | 65% | |
| 2403.99.00 | Other manufactured tobacco | 65% | |
| 2710.00.11 | Motor spirit (gasoline) | K0.20 per litre | |
| 27.10.00.12 | Gas oils (Distillate/Dieseline/Diesel) | K0.01 per litre | |
| 2710.00.13 | Aviation Gasoline (Av-gas) | K0.02 per litre | |
| 2710.00.14 | Jet-Al (Avtur) | K0.01 per litre | |
| 2710.00.15 | Kerosene, household | Free | |
| 2710.00.16 | Fuel oils (heavy) | K0.02 per litre | |
I hereby certify that the above is a fair print of the Excise Tariff (Budget Provisions 1996) Act 1995 which has been made by the National Parliament.
Acting Clerk of the National Parliament.
I hereby certify that the Excise Tariff (Budget Provisions 1996) Act 1995 was made by the National Parliament on 6 December 1995.
Acting Speaker of the National Parliament.
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URL: http://www.paclii.org/pg/legis/num_act/etp1996a1995333
