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Vanuatu Sessional Legislation |
%20Act%20No.%2043%20of%20200900.png)
Commencement: 01/01/2010
REPUBLIC OF VANUATU
EXCISE (AMENDMENT) ACT No. 43 of 2009
Arrangement of Sections
1. Amendment
2. Commencement
REPUBLIC OF VANUATU
Assent : 31/12/2009
Commencement: 01/01/2010
EXCISE (AMENDMENT)
ACT NO. 43 OF 2009
An Act to amend the Excise Act [CAP 290].
Be it enacted by the President and Parliament as follows-
The Excise Act [CAP 290] is amended as set out in the Schedule.
This Act commences on the day on which it is published in the Gazette.
SCHEDULE
AMENDMENTS OF excise ACT [CAP 290]
1. Schedule 1
Repeal the Schedule substitute
“SCHEDULE 1
(Section 21)
| EXCISABLE PRODUCTS TABLE |
| Number | Harmonised System Tariff Items | Description of Items | Rate of excise tax |
| 1 | 1601.0000 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. | 20 Vatu per kg |
| | 16.02 | Other prepared or preserved meat, meat offal or blood. | |
| 2 | 1602.1000 | - Homogenised preparations | 20 Vatu per kg |
| 3 | 1602.2000 | - Of liver of any animal | 20 Vatu per kg |
| | | - Of poultry of heading 01.05 : | |
| 4 | 1602.3100 | - - Of turkeys | 20 Vatu per kg |
| 5 | 1602.3200 | - - Of fowls of the species Gallus domesticus | 20 Vatu per kg |
| 6 | 1602.3900 | - - Other | 20 Vatu per kg |
| | | - Of swine : | |
| 7 | 1602.4100 | - - Hams and cuts thereof | 20 Vatu per kg |
| 8 | 1602.4200 | - - Shoulders and cuts thereof | 20 Vatu per kg |
| 9 | 1602.4900 | - - Other, including mixtures | 20 Vatu per kg |
| | | - Of bovine animals | |
| 10 | 1602.5010 | - - - Canned beef | 20 Vatu per kg |
| 11 | 1602.5090 | - - - Other | 20 Vatu per kg |
| | | - Other, including preparations of blood of any animal | |
| 12 | 1602.9010 | - - - Canned meat of sheep or lamb | 20 Vatu per kg |
| 13 | 1602.9020 | - - - Canned meat mixtures of beef and sheep | 20 Vatu per kg |
| 14 | 1602.9030 | - - - Corned meat of other animals | 20 Vatu per kg |
| 15 | 1602.9090 | - - - Other | 20 Vatu per kg |
| 16 | 1603.0000 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. | 20 Vatu per kg |
| | 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. | |
| | | - Fish, whole or in pieces, but not minced: | |
| 17 | 1604.1100 | - - Salmon | 20 Vatu per kg |
| 18 | 1604.1200 | - - Herrings | 20 Vatu per kg |
| 19 | 1604.1300 | - - Sardines, sardinella and brisling or sprats | 20 Vatu per kg |
| 20 | 1604.1400 | - - Tunas, skipjack and bonito (Sarda spp.) | 20 Vatu per kg |
| 21 | 1604.1500 | - - Mackerel | 20 Vatu per kg |
| 22 | 1604.1600 | - - Anchovies | 20 Vatu per kg |
| 23 | 1604.1900 | - - Other | 20 Vatu per kg |
| 24 | 1604.2000 | - Other prepared or preserved fish | 20 Vatu per kg |
| 25 | 1604.3000 | - Caviar and caviar substitutes | 20 Vatu per kg |
| | 16.05 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. | |
| 26 | 1605.1000 | - Crab | 20 Vatu per kg |
| 27 | 1605.2000 | - Shrimps and prawns | 20 Vatu per kg |
| 28 | 1605.3000 | - Lobster | 20 Vatu per kg |
| 29 | 1605.4000 | - Other crustaceans | 20 Vatu per kg |
| 30 | 1605.9000 | - Other | 20 Vatu per kg |
| | 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form. | |
| | | - Raw sugar not containing added flavouring or colouring matter : | |
| 31 | 1701.1100 | - - Cane sugar | 20 Vatu per kg |
| 32 | 1701.1200 | - - Beet sugar | 20 Vatu per kg |
| | | - Other : | |
| 33 | 1701.9100 | - - Containing added flavouring or colouring matter | 20 Vatu per kg |
| 34 | 1701.9900 | - - Other | 20 Vatu per kg |
| | 17.02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring
or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. | |
| | | - Lactose and lactose syrup : | |
| 35 | 1702.1100 | - - Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 20 Vatu per kg |
| 36 | 1702.1900 | - - Other | 20 Vatu per kg |
| 37 | 1702.2000 | - Maple sugar and maple syrup | 20 Vatu per kg |
| 38 | 1702.3000 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose | 20 Vatu per kg |
| 39 | 1702.4000 | - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert
sugar | 20 Vatu per kg |
| 40 | 1702.5000 | - Chemically pure fructose | 20 Vatu per kg |
| 41 | 1702.6000 | - Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar | 20 Vatu per kg |
| 42 | 1702.9000 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | 20 Vatu per kg |
| | 17.03 | Molasses resulting from the extraction or refining of sugar | |
| 43 | 1703.1000 | - Cane molasses | 20 Vatu per kg |
| 44 | 1703.9000 | - Other | 20 Vatu per kg |
| | 17.04 | Sugar confectionery (including white chocolate), not containing cocoa. | |
| 45 | 1704.1000 | - Chewing gum, whether or not sugar-coated | 20 Vatu per kg |
| 46 | 1704.9000 | - Other | 20 Vatu per kg |
| | 19. 01 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations of goods of headings 04. 01 to 04. 04, not containing cocoa or containing
less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. | |
| 47 | 1901.1000 | - Preparations for infant use, put up for retail sale | 20 Vatu per kg |
| 48 | 1901.2000 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05 | 20 Vatu per kg |
| 49 | 1901.9000 | - Other | 20 Vatu per kg |
| | 19.02 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. | |
| | | - Uncooked pasta, not stuffed or otherwise prepared : | |
| 50 | 1902.1100 | - - Containing eggs | 20 Vatu per kg |
| 51 | 1902.1900 | - - Other | 20 Vatu per kg |
| 52 | 1902.2000 | - Stuffed pasta, whether or not cooked or otherwise prepared | 20 Vatu per kg |
| 53 | 1902.3000 | - Other pasta | 20 Vatu per kg |
| 54 | 1902.4000 | - Couscous | 20 Vatu per kg |
| 55 | 1903.0000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. | 20 Vatu per kg |
| | 19.04 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than
maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise
prepared, not elsewhere specified or included. | |
| 56 | 1904.1000 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products | 20 Vatu per kg |
| 57 | 1904.2000 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled
cereals | 20 Vatu per kg |
| 58 | 1904.3000 | - Bulgur wheat | 20 Vatu per kg |
| 59 | 1904.9000 | - Other | 20 Vatu per kg |
| 60 | 2203.0000 | Beer made from malt. | 180 Vatu per liter |
| | 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | |
| 61 | 2204.1000 | - Sparkling wine | 200 Vatu per liter |
| | | - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : | |
| 62 | 2204.2100 | - - In containers holding 2 l or less | 200 Vatu per liter |
| 63 | 2204.2900 | - - Other | 200 Vatu per liter |
| 64 | 2204.3000 | - Other grape must | 200 Vatu per liter |
| | 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. | |
| 65 | 2205.1000 | - In containers holding 2 l or less | 200 Vatu per liter |
| 66 | 2205.9000 | - Other | 200 Vatu per liter |
| 67 | 2206.0000 | 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. | 200 Vatu per liter |
| | 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. | |
| 68 | 2207.1000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 200 Vatu per liter |
| 69 | 2207.2000 | - Ethyl alcohol and other spirits, denatured, of any strength | 200 Vatu per liter |
| | 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. | |
| 70 | 2208.1000 | - Compound alcoholic preparations of a kind used for the manufacture of beverages | 200 Vatu per liter |
| 71 | 2208.2000 | - Spirits obtained by distilling grape wine or grape marc | 200 Vatu per liter |
| | | - Whiskies: | |
| 72 | 2208.3010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 73 | 2208.3020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| | | - Rum and other spirits obtained by distilling fermented sugar-cane products | |
| 74 | 2208.4010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 75 | 2208.4020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| | | - Gin and Geneva: | |
| 76 | 2208.5010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 77 | 2208.5020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| | | - Vodka: | |
| 78 | 2208.6010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 79 | 2208.6020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| | | - Liqueurs and cordials: | |
| 80 | 2208.7010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 81 | 2208.7020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| 82 | | - Other : | |
| 83 | 2208.9010 | - - - Less than 37% by volume of alcohol | 280 Vatu per liter |
| 84 | 2208.9020 | - - - 37% by volume of alcohol or more | 1,500 Vatu per liter |
| | 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |
| 85 | 2402.1000 | - Cigars, cheroots and cigarillos, containing tobacco | 18,000 Vatu per kg |
| 86 | 2402.2000 | - Cigarettes containing tobacco | 16 Vatu per stick |
| 87 | 2402.9000 | - Other | 16 Vatu per stick |
| | 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences. | |
| 88 | 2403.1000 | - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | 4,000 Vatu per kg |
| | | - Other : | |
| 89 | 2403.9100 | - - "Homogenised" or "reconstituted" tobacco | 10,000 Vatu per kg |
| 90 | 2403.9900 | - - Other | 10,000 Vatu per kg |
| | 27.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing
by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of
the preparations; waste oils. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic
constituents of the preparations, other than waste oils : | |
| | | - - Light oils and preparations: | |
| 91 | 2710.1110 | - - - Motor spirit (PMS) | 20 Vatu per liter |
| 92 | 2710.1120 | - - - Aviation gasoline ( AVGAS) | 4 Vatu per liter |
| 93 | 2710.1130 | - - - Jet fuel and aviation kerosene (DPK) | 4 Vatu per liter |
| 94 | 2710.1140 | - - - Other kerosine and (white spirit) | 4 Vatu per liter |
| 95 | 2710.1150 | - - - Distillate fuels ( ADO) | 15 Vatu per liter |
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