WESTERN SAMOA

BEVERAGE CONTAINER TAX ACT 1992/1993

Arrangement of Provisions

Title
1. Short Title and commencement
2. Interpretation
3. Imposition of tax on certain beverage containers imported into Western Samoa.

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1992/1993, No 13

AN ACT to impose a tax on bottles and cans in which certain beverages are imported into Western Samoa

BE IT ENACTED by the Legislative Assembly of Western Samoa in Parliament assembled as follows:-

1. Short Title and commencement -This Act may be cited as the Beverage Container Tax Act 1992/1993.

2. Interpretation - For the purposes of this Act unless the contrary intention appears-

"Bottle" includes a plastic bottle;

"Carbonated beverage" does not include wine.

3. Imposition of tax on certain beverage containers imported into Western Samoa - (1) There shall be paid to the Comptroller of Customs in respect of every bottle or can imported into Western Samoa in which any beer or carbonated beverage is contained at the time of import, a tax in the sum of 50 sene.

(2) The provisions of the Customs Act 1975 insofar as they are appropriate shall apply to the tax imposed by subsection (1) of this section as if that tax were a duty imposed by that Act or by the Customs Tariff Act 1975.

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