SAMOA

CUSTOMS TARIFF

ANALYSIS

TITLE

1. Short title
2. Interpretation
3. Imposition of customs duty
3A. Primage Duty
4. Alterations to nomenclature
5. Power to alter Customs Tariff for certain purposes
6. Modifications of Customs Tariff
7. Imposition of duties corresponding with duties imposed on Western Samoa goods
8. Conditions as to exercise of powers conferred by sections 6 and 7
9. Dumping duty for protection of local industry
10. Repeals, revocations, amendments, and savings

----------------------

THE CUSTOMS TARIFF ACT 1975

1975, No. 7

AN ACT to prescribe the Customs Tariff of Western Samoa.

[11 August 1975]

1. Short title - This Act may be cited as the Customs Tariff Act 1975.

2. Interpretation - (1) In this Act, unless the context otherwise requires:

"Customs Tariff" means the Customs Tariff contained in the First Schedule.

"Minister" means the Minister of Customs.

"Revenue Board" means the National Revenue Board established pursuant to the National Revenue Board Act 1990.

(2) This Act is hereby declared to be a Customs Act for the purposes of section 3 of the Customs Act 1977; and in this Act, unless the context otherwise requires, expressions used shall have the same meanings as they have in the Customs Act 1977.

(3) Section 143 of the Customs Act 1977 shall apply to all alterations made by this Act to the Customs duties in force in Western Samoa on the commencement of this Act.

3. Imposition of Customs duty - (1) Duty is hereby imposed, and shall be levied, collected, and paid, on all goods:

(a) Imported into Western Samoa; or

(b) Entered therein for home consumption,

according to the value of such goods, in accordance with Part I of the Customs Tariff contained in the First Schedule, or as otherwise provided therein.

(2) Notwithstanding subsection (1), the Minister may from time to time, in his discretion and in accordance with Part II of the Customs Tariff, approve in respect of the entry of goods of any of the class specified in Part II the appropriate rate of duty or exemption specified in Part II, and duty shall be levied, collected, and paid accordingly in respect of goods of such class:

PROVIDED THAT, acting on the advice of Cabinet, the Minister may, subject to such conditions as he considers fit, approve a rate less than that specified in Part II, and not more than that specified in Part I of the Customs Tariff.

(3) Every approval given by the Minister under subsection (2) shall be published in the Gazette and in the Savali: and shall not have effect until it has been published either in the Gazette the Savali.

3A. Primage Duty - (1) Notwithstanding an contrary in this, or any other Customs Act, and in addition to the duty imposed by section 3, there is hereby imposed, and shall levied, collected, and paid, on all dutiable goods imported into Western Samoa or entered for home consumption, after this Act comes into force, a duty of Customs to be known as Primage duty at the rate of 4 per centum of the value of such goods.

(2) The value of goods for the purposes of this section shall be determined in accordance with section 123 of the Customs Act 1977.

4. Alterations to nomenclature- (1) The Head of State, acting on the advice of Cabinet, may from time to time by Order amend the Customs Tariff:

(a) By revoking or amending any, heading, heading number, subheading, item, or item number, or the title of any Part, section, chapter, or subchapter of the Customs Tariff, or by inserting any new heading, heading number, subheading, item, item number, or title, in such manner as he thinks necessary for the purpose of ensuring that the Customs Tariff confirms to any international nomenclature or trade classification upon it is for the time being based; or

(b) By revoking, suspending, or amending any provisions of the notes forming part of the Customs Tariff or by in new provision in the notes, for the purpose of en proper operation of the Customs Tariff; or

(c) By inserting, omitting, or altering any statistical unit.

(2) No amendment made pursuant to paragraph subsection (1) shall alter the duties or exemptions from duty applicable to goods classified under any item or heading so revoked or amended.

5. Power to alter Customs Tariff for certain purposes - (1) Subject to subsection (2), whenever the Head of State, acting on advice of Cabinet, is satisfied:

(a) That the existence of a duty of Customs, or the rate of any such duty, or the exemption of any goods from duty, operates or is likely to operate in an injurious, unfair, or anomalous manner in respect either generally to the public interest or particularly, any industry, trade, business, or occupation established or on in Western Samoa; or

(b) That trade concessions (whether by way of railway or shipping or air freight, special bounty, rebate, or otherwise) allowed, taken, or granted on goods from Western Samoa;

(c) That the duties payable in any country on the importation of goods from Western Samoa are excessive; or

(d) That the importation into any country of any goods is prohibited or restricted, and that the prohibition or restriction operates or likely to operate in a manner that is prejudicial or injurious to any industry, trade, business, or occupation established or carried on in Western Samoa; or

(e) That by reason of any agreement or arrangement made with the Government of any country, as referred to in section 8, the duties payable on the importation into Western Samoa of goods being the produce or manufacture of any other country operate, or are of likely to operate, to the disadvantage of that other country,-

he may by Order suspend the existing Customs Tariff or in part, and by the same or a subsequent Order in lieu thereof, impose on any goods such duties of Customs, or exemptions from duty, as appear to him to be just.

(2) Any duties imposed under this section shall not, except so far as they are imposed for any of the reasons specified in paragraph (c) or paragraph (d) of subsection (1) or for the protection of any industry, trade, business, or occupation established or carried in Western Samoa, exceed the duties in lieu of which they are imposed.

(3) Any order under this section may relate generally to all goods or to goods of any specified class or classes or to goods imported from any specified country or from any specified person.

6. Modification of Customs Tariff - Subject to section 8, the Head of State, acting on the advice of Cabinet, may from time to time by Order modify the Customs Tariff, but so that such modification shall not, except for the purposes of such an agreement or arrangement as is referred to in section 8 have the effect of imposing on any goods a higher duty than that set forth in respect of those goods in the Customs Tariff.

7. Imposition of duties corresponding with duties imposed on Western Samoan goods - Subject to section 8, but notwithstanding any other provision of this Act, the Head of State, acting on the advice of Cabinet, may from time to time by Order adopt with respect to goods being the produce or manufacture of, or imported from, any country the Customs Tariff of that country, either in whole or in part, so far as it applies to goods being the produce or manufacture of, or imported from, Western Samoa; and duties shall be levied, collected, and paid accordingly; and in any such case the Customs Tariff shall, to the extent specified in the Order, cease to apply to such goods.

8. Conditions as to exercise of powers conferred by sections 6 and 7 - The powers conferred on the Head of State, acting on the advice of Cabinet, by sections 6 and 7 shall be exercisable:

(a) For the purpose of giving effect to any agreement or arrangement entered into by or on behalf of the Government Western Samoa with the Government of any other c the object of promoting trade between those countries;

(b) In case of the adoption by any country of a tariff that imposes excessive rates of duty on any goods being the produce or manufacture of Western Samoa; or

(c) In any case where the Head of State, acting on the advice of Cabinet, is of the opinion that the exercise of those powers or of any such powers is necessary or advisable in protection or furtherance of the public interest.

9. Dumping duty for protection of local industry - (1) In any of the cases hereinafter specified in this section there may, in addition to any other duties of Customs, be imposed on goods imported into Western Samoa a special duty of Customs (herein referred to as a dumping duty).

(2) A dumping duty as aforesaid may be levied in any of the cases following, namely:

(a) In the case of goods imported into Western Samoa of a class or kind produced in Western Samoa if the actual selling price of the goods to an importer in Western Samoa is less than the current domestic value of such goods determined in accordance with the provisions of the Customs Act 1977;

(b) In the case of goods imported into Western Samoa if the actual selling price of the goods to an importer in Western Samoa is, in the opinion of the Minister, less than the cost of production (including a reasonable profit) of similar goods in the country of origin or the country of exportation to Western Samoa as at the time of such exportation.

(3) The rate of amount of dumping duty levied under this section shall be determined as follows:

(a) In the case of goods to which paragraph (a) of the last preceding subsection applies, the dumping duty shall be an amount to be determined by the Minister, not exceeding the difference between the actual selling price of the goods and the current domestic value of such goods;

(b) In the case of goods to which paragraph (b) of the last preceding subsection applies, the dumping duty shall be an amount, to be determined by the Minister, not exceeding the difference between the actual selling price of the goods and the cost of production (including a reasonable profit) of similar goods in the country of origin or the country of exportation to Western Samoa as at the time of such exportation.

(4) For the purposes of this section the actual selling price of any goods shall be deemed not to exceed the amount payable in accordance with usual commercial practice by the importer or purchaser in respect of those goods, exclusive of any charges that are not taken into account in determining the current domestic value of goods in accordance with the Customs Act 1977. In every such case the amount payable as aforesaid in respect of any goods shall be ascertained as if the parties had agreed that payment for those goods should be made in Western Samoa. If in relation to this section any question arises as to whether or not any payment is in accordance with usual commercial practice, it shall be determined by the Minister.

(5) If at any time it appears to the Minister that the payment of any dumping duty is being evaded or avoided by the importation of any goods otherwise than on sale or in any other manner, he may determine, for the purposes of this section, the actual selling price of the goods, the cost of production, or the current domestic value thereof, and dumping duty may be levied accordingly.

(6) The Head of State, acting on the advice of Cabin may for the purpose of giving full effect to the provisions of this section make, pursuant to section 279 of the Customs Act 1977, all such regulations he deems necessary.

(7) In all cases where dumping duty may be levied under this section such duty shall be levied, collected, and paid, save where the Minister may otherwise specially direct on the ground that the imposition of such duty is not required in the public interest.

10. Repeals, revocations, amendments, and savings - (1) To the extent that they form part of the law of Western Samoa, enactments specified in the Second Schedule are hereby repealed.

(2) To the extent that they form part of the law of Western Samoa, the Orders and regulations specified in the Third Schedule are hereby revoked.

(3) The enactments specified in the Fourth Schedule are hereby amended in the manner indicated in that Schedule b (4)

(4) Notwithstanding the preceding provisions of this Act, every exemption notice specified in the Fifth Schedule shall remain in full force and effect, as if made under this Act, until it is revoked Minister in the manner in which it was made.

(5) The Customs Duty (Primage) Exemption Notice 1972 is hereby revoked.

_____

NOTES

The Customs Tariff Act 1975 appearing in this reprint comprises that Act as it appears in the 1977 reprint together with the amendments shown below:

Section 2: The definition of "Revenue Board" was added by section 15 of the National Revenue Board Act 1990.

Section 3A: Is a new section added by section 2 of the Customs Tariff Amendment Act 1981. Subsection (2) was repealed and replaced by a new (2) by the second schedule to the Appropriation Act 1983.

The actual tariff has not been included in this reprint as a new completely revised and reorganised tariff is due to be released late 1996 or early 1997. This tariff is in course of preparation and is being prepared in consultation with other South Pacific nations so that a standard, form of tariff will apply with local rates of duty.

Section 15(2) of the National Revenue Board Act 1990 states:

(2) Subject to subsection (3) of this section whenever in any Revenue Act (excepting only this Act) or in regulations made under any such Act there is a discretion given to a Minister any such discretion shall be exercised by that Minister only after he has consulted with the Revenue Board, and the Revenue Board and the Revenue Acts and regulations shall be construed accordingly.

Subsection (3) does not apply to this Act. This Act is a Revenue Act by virtue of section 15(1) of the National Revenue Board 1990.

----------------------------------------