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Excise Tax Rates Act 1984

SAMOA

EXCISE TAX RATES ACT 1984

Arrangement of Provisions

1. Short title and commencement
2. Interpretation
3. Rates of excise duty
4. Alteration and modification of Schedule
5. Alternative rates of duty
6. Determination of dutiable content

Schedule

EXCISE TAX RATE ACT 1984

1984 No.17

AN ACT to prescribe excisable goods and excise duty rates.

[Assent and commencement date: 25 February 1984]

1. Short title and commencement – This Act may be cited as the Excise Tax Rate Act 1984 and comes into force on a date appointed by Order of the Head of State.

2. Interpretation – (1) In this Act, “Customs tariff” means the Customs tariff contained in Schedule 1 of the Customs Tariff Act 1975.
(2) The interpretation of the Schedule to this Act is governed by the principles appearing in the rules for the interpretation of the Customs tariff.

3. Rates of excise duty – Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import Administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rates specified in the Schedule.
4. Alteration and modification of Schedule – An alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 operates as an alteration or modification of any corresponding item in the Schedule to this Act.

5. Alternative rates of duty – If alternative rates of excise duty are specified in the Schedule the higher of those rates apply.

6. Determination of dutiable content – For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule relating to Quantity for Duty purposes.

SCHEDULE
(Sections 2 to 6)

EXCISE TAX RATE OF SAMOA

Tariff Item Description Rate of Excise

1. 2201.1010 Natural Mineral or spa water Free

2. 2201.1090 Other mineral Waters and spa water Free

3. 2201.9000 Other waters: ice and snow Free

4. 2202.1010 Waters, including Mineral Waters
and Aerated Waters,
containing added sugar 52.5 sene per litre

5. 2202.1020 Waters, including Mineral Waters
and Aerated Waters, containing
added sweetening matter 52.5 sene per litre

6. 2202.1090 Other waters, flavoured 52.5 sene per litre

7. 2202.9000 Other waters 52.5 sene per litre

8. 2203.0010 Beer not exceeding 3% by
volume of alcohol $3.08 per litre

9. 2203.1090 Other beer $2.99 per litre

10. 2204.1010 Sparkling wine of an alcohol
strength by volume of 15%
or less $5.44 per litre

11. 2204.1090 Other sparkling wine $7.48 per litre

Other Wine: Grape must with

Fermentation prevented or arrested

by the addition of alcohol:

In containers holding 2 litres or less

12. 2204.2110-- Of an alcohol strength by volume
of 15% or less $5.44 per litre

13. 2204.2190-- Other $6.60 per litre

Other

14. 2204.2910-- Of an alcohol strength by volume
of 15% or less $5.44 per litre

15. 2204.2990-- Other $9.06 per litre

16. 2204.3000 Other Gape Must $5.44 per litre

In containers Holding 2 litres or less

17. 2205.1010-- Sacramental wines Free

18. 2205.1020-- Of an alcohol strength by volume
of 15% or less $5.44 per litre

19. 2205.1090-- Other $9.06 per litre

Other

20. 2205.9010---Sacramental wine Free

21. 2205.9020-- Of an alcohol strength by volume
of 15% or less $5.44 per litre

22. 2205.9090---Other $9.06 per litre

23. 2206.0010--- Of an alcohol strength by volume
of 15% or less $45.32 per litre

24. 2206.0090- Other $45.32 per litre

Spirits obtained by Distilling Grape or
Grape marc

25. 2208.2010-- Of an alcohol strength by
volume of 40% or less $38.60 per litre

26. 2208.2020 repealed

27. 2208.2090-- repealed

Whiskies

28. 2208.3010-- Of an alcohol strength by volume
of 25% or less $13.20 per litre^[1]

29. 2208.3020-- Of an alcohol strength by volume exceeding 25% to 40% $21.23 per litre^[2]

30. 2208.3090-- Of an alcohol strength by volume exceeding 40% $35.00 per litre^[3]

Rum and Tafia

31. 2208.4010-- Of an alcohol strength by
volume of 25% or less $13.20 per litre^[4]

32. 2208.4020-- Of an alcohol strength by volume exceeding 25% to 40% $21.23 per litre^[5]

33. 2208.4090-- Of an alcohol strength by volume exceeding 40% $35.00 per litre^[6]

Gin and Geneva

34. 2208.5010-- Of an alcohol strength by
volume of 25% or less $13.20 per litre^[7]

35. 2208.5020-- Of an alcohol strength by volume exceeding 25% to 40% $21.23 per litre^[8]

36. 2208.5090-- Of an alcohol strength by volume exceeding 40% $35.00 per litre^[9]

Vodka

37. 2208.6010-- Of an alcohol strength by
volume of 25% or less $13.20 per litre^[10]

38. 2208.6020-- Of an alcohol strength by volume exceeding 25% to 40% $21.23 per litre^[11]

39. 2208.6090-- Of an alcohol strength by volume exceeding 40% $35.00 per litre^[12]

Liquers and cordials

Liquers

40. 2208.7010-- Of an alcohol strength by
volume of 25% or less $13.20 per litre^[13]

41. 2208.7012-- Of an alcohol strength by volume exceeding 25% to 40% $21.23 per litre^[14]

42. 2208.7019—Of an alcohol strength by volume exceeding 40% $35.00 per litre^[15]

Cordials

43. 2208.7021-- Of an alcohol strength by
volume of 40% or less $38.60 per litre

44. 2208.7022-- repealed

45. 2208.7029-- repealed

Other

46. 2208.9011-- Of an alcohol strength by volume
of 30% or less $11.34 per litre

47. 2208.9021-- repealed

48. 2208.9099-- repealed

49. 2402.1000 Cigars, Cheroots and cigarillos

containing tobacco sticks $256.52 per 1000 sticks

50. 2402.2000 Cigarettes containing tobacco $256.52 per 1000 sticks

51. 2402.9000 Other cigarettes $256.52 per 1000 sticks

52. 2403.1010 Twist or Stick Tobacco $273.12 per kg

53. 2403.1090 Other Tobacco $273.12 per kg

54. 2710.0010 Motor Spirits 56 sene/litre

54a. 2710.1120 Aviation gasoline Free

55. 2710.0030 Jet Fuel/Aviation Kerosene Free

55a. 2710.1140 Other Kerosene and
white spirit Free

56. 2710.0050 Distillate Fuels 54 sene/litre

56a. 2710.1160 Residual fuel oils 52 sene/litre

57. 8701 Tractors 20%

58. 8701.1010 Agricultural Tractors 8%

59. 8701.9010 Agricultural Tractors 8%

60. 8702 Motor Vehicles for the transport 20%
of ten or more persons, including
the driver

61. 8702.0020 Public Service type motor vehicles 8%
for the transport of fifteen persons
or more (including the driver)

62. 8703 Motor cars and other motor
vehicles principally designed for the
transport of persons (other than
those of 8702), including station
wagons and racing cars (for example,
passenger motor cars, four wheel
drive “off road” passenger vehicles
and the like)

63. 8703.0010 Vehicles specially designed for 20%
travelling on snow; golf cars and
similar vehicles.

Other vehicles

64. 8703.0021--Of a cylinder capacity not exceeding 10%
1,000 cm³

65. 8703.0022--Of a cylinder capacity exceeding 13%
1,000 cm³ but not exceeding
1,300 cm³
66. 8703.0023--Of a cylinder capacity exceeding 18%
1,300 cm³ but not exceeding
1,800 cm³

67. 8703.0024--Of a cylinder capacity exceeding 20%
1,800 cm³ but not exceeding
2,000 cm³

68. 8703.0025--Of a cylinder capacity exceeding 25%
2,000 cm³ but not exceeding
2,500 cm³

69. 8703.0026--Of a cylinder capacity exceeding 30%

2,500 cm³ but not exceeding

3,000 cm³

70. 8703.0027--Of a cylinder capacity exceeding 35%

3,000 cm³ but not exceeding

4,000 cm³

71. 8703.0028--Of a cylinder capacity exceeding 45%
4,000 cm³ but not exceeding
5,000 cm³

72. 8703.0029--Of a cylinder capacity exceeding 50%
5,000 cm³

73. 8704 motor vehicles for the transport of 20%
(all items) goods

74. 8705 Special purpose vehicles 8%
(all items)

75. 8706.0020 For motor vehicles falling under 20%
8703.0010

76. 8706.0021 For motor vehicles falling under 10%
8703.0021

77. 8706.0022 For motor vehicles falling under 13%
8703.0022
78. 8706.0023 For motor vehicles falling under 18%
8703.0023

79. 8706.0024 For motor vehicles falling under 20%
8703.0024

80. 8706.0025 For motor vehicles falling under 25%
8703.0025

81. 8706.0026 For motor vehicles falling under 30%
8703.0026

82. 8706.0027 For motor vehicles falling under 35%
8703.0027

83. 8706.0028 For motor vehicles falling under 45%
8703.0028

84. 8706.0029 For motor vehicles falling under 50%
8703.0029

85. 17011200 For raw sugar containing added 5%
flavouring or colouring matter
– Beet sugar

Sugar

86. 17011300 Cane sugar specified in subheading
Note 2to Chapter 17 of the Customs
Tariff Act 1975 5%
87. 17011400 Other cane sugar 5%

88. 17019100 Other containing added flavouring
or coloring matter 8%

89. 17019900 Other 8%

90. 17021100 Lactose and lactose syrup containing
by weight 99% or more lactose expressed
as an anhydorous lactose, calculated on
the dry matter 8%

91. 17021900 Lactose and lactose syrup – other 8%

92. 17022000 Maple sugar and maple syrup 8%

93. 17023000 Glucose and glucose syrup,
not containing fructose or containing
the dry state less than 20% by
weight of fructose 8%

94. 17024000 Glucose and glucose syrup,
containing in the dry state at
least 20% but less than 50% by
weight of fructose, excluding invert sugar 8%

95. 17025000 Chemically pure fructose 8%

96. 17026000 Other fructose and fructose syrup,
containing in the dry state more
than 50% by weight of fructose excluding invert sugar 8%

97. 17029000 Other, including invert sugar
and other sugar and sugar
syrup blends containing in the dry
state 50% by weight of fructose 8%

98. 17031000 Cane molasses resulting from
the extraction or refining of sugar 8%

99. 17039000 Other Molasses resulting from
the extraction of refining of sugar 8%

100. 17041000 Chewing gum whether or not sugar-coated 8%

101. 17049000 Other Sugar confectionery
(incl. white chocolate), not containing
cocoa 8%

102. 18040000 Cocoa butter, fat and oil 8%

103. 18061000 Cocoa powder, containing added
sugar or other sweetening matter 8%

104. 18062000 Other preparation in blocks,
slabs or bars weighing more
than 2kg or in liquid, paste, powder,
granular or other bulk form in
containers or immediate packings
of content exceeding 2kg 8%

105. 18063100 Other in blocks and bars Filled
(Samoan cocoa pounded) 8%

106. 18063200 Not filled 8%

107. 18069000 Other 8%

108. 19021120 Instant noodles 8%

109. 19021920 Instant noodles 8%

110. 19051000 Crispbread 8%

111. 19052000 Gingerbread and the likeSweet
biscuit, waffles and wafers 8%

112. 19053110 Sweet biscuits Containing cream
or chocolate 8%
113. 19053190 Other 8%

114. 19053220 Containing cream or chocolate 8%

115. 19053290 Other 8%

116. 19054000 Rusks, toasted bread and
similar toasted products 8%

117. 19059010 Pastries, cakes and pancakes 8%

118. 19059020 Pizza Free

119. 19059030 Crisp savoury food products
(snacks chrissy twisties banana chips) 8%

120. 19059040 Ordinary bread Free

121. 19059090 Other 8%

122. 25010010 Iodised salt (including table salt and
denatured salt). 5%

123. 25010090 Other salt excluding iodised salt 8%

REVISION NOTES 2008 – 2020/3 March 2021

This is the official version of this Act as at 3 March 2021.

This Act has been revised by the Legislative Drafting Division from 2008 to 2020/3 March 2021 respectively under the authority of the Attorney General given under the Revision and Publication of Laws Act 2008.

The following general revisions have been made:

(c) Insertion of the commencement date

(d) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

(i) Numbers in words changed to figures
(ii) “shall be” changed to “is”
(iii) Empowering provisions for the Schedule inserted

The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Consolidated and Revised Statutes of Samoa 2007–

By the Excise Tax Rate Amendment Act 2008 (No.16):

Schedule - The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included.

By the Excise Tax Rate Amendment Act 2012 (commenced on 1 May 2012):

Schedule - amended in items 2202, 2203, 2204, 2205, 2206, 2208, 2402, 2403 and 2710.

By the Excise Tax Rate Amendment Act 2015 (commenced on 1 September 2015):

Schedule - amended by increase of excise for items 2202.1010,

2202.1020, 2202.1090, 2202.9000, 2203.0010, 2203.1090, 2206.0010, 2206.0090, 2208.2010, 2208.2020, 2208.2090, 2208.3010, 2208.3020

By the Excise Tax Rate Amendment Act 2016 (commenced on 1 July 2016):

Schedule The rates of excise for many items of the Schedule were increased.

By the Customs Tariff (Modification of Customs Tariff) Order 2016 (commenced on 17 August 2016):

Schedule The rates of some of the items of the Schedule were amended to substitute with “Free” and decreased in item 27101250.

By the Excise Tax Rates Amendment Act 2017 (commenced on 1 July 2017):

Schedule amended by increase of excise for items

2402.1000, 2402.2000, 2402.9000, 2403.1010, 2403.1090

By the Excise Tax Rates Amendment Act 2018 No. 3:

Schedule amended by increase of excise for items

2202.1010, 2202.1020, 2202.1090, 2202.9000, 2203.0010, 2204.1090, 2204.2110, 2204.29, 2204.2910, 2204.2990, 2204.3000, 2205.1010, 2205.1020, 2205.1090, 2205.9020, 2206.0010, 2206.0090, 2710.1210, 2710.1220, 2710.1230, 2710.1250,

By the Excise Tax Rates Amendment Act (No. 2) 2018 No. 10:

Schedule amended by repealing Item descriptions 2208.2010, 2208.4010, 2208.5010, 2208.6010, 2208.7010, 2208.7021, 2208.9909, 2208.2020, 2208.2090, 2208.3020, 2208.3090, 2208.4020, 2208.4090, 2208.5020, 2208.5090, 2208.6020, 2208.6090, 2208.7012, 2208.7019, 2208.7022, 2208.7029, 2208.9021

By the Excise Tax Rates Amendment Act (No. 3) 2018 No. 14 (commenced on 1 July 2018):

Schedule amended by substituting tariffs for certain items which commence on 1 July 2018, the same items’ tariff were increased on 1 July 2019 as set out below:

Item: Rate

2402.1000 $256.52

2402.2000 $256.52

2403.1010 $256.52

2403.1090 $273.12

By the Excise Tax Rates Amendment Act 2019, No. 28 (commenced on 1 July 2019):

Schedule inserted new tariff items for 2208.3020, 2208.3090, 2208.4020, 2208.4090, 2208.5020, 2208.5090, 2208.6020, 2208.6090, 2208.7012, 2208.7019;

substituted excise rates for certain items (listed below), commencing on 1 July 2019; the same items’ tariff will increase commencing on 1 July 2020 and 1 July 2021 as set out below:

This Act is administered by
the Ministry for Customs and Revenue.

^[1] Increase to $14.52 per litrecommencing on 1 July 2020, then increase to $15.97 per litre commencing on 1 July 2021.
^[2] Increase to $23.35 per litre commencing on 1 July 2020, then increase to $25.68 per litre commencing on 1 July 2021.
^[3] Cost maintains throughout 2020 and 2021.
^[4] Increase to $14.52 per litre commencing on 1 July 2020, then increase to $15.97 per litre commencing on 1 July 2021.
^[5] Increase to $23.35 per litre commencing on 1 July 2020, then increase to $25.68 per litre commencing on 1 July 2021.
^[6] Cost maintains throughout 2020 and 2021
^[7] Increase to $14.52 per litre commencing on 1 July 2020, then increase to $15.97 per litre commencing on 1 July 2021.
^[8] Increase to $23.35 per litre commencing on 1 July 2020, then increase to $25.68 per litre commencing on 1 July 2021.
^[9] Cost maintains throughout 2020 and 2021.
^[10] Increase to $14.52 per litre commencing on 1 July 2020, then increase to $15.97per litre commencing on 1 July 2021.
^[11] Increase to $23.35 per litre commencing on 1 July 2020, then increase to $25.68 per litre commencing on 1 July 2021.
^[12] Cost maintains throughout 2020 and 2021.
^[13] Increase to $14.52 per litre commencing on 1 July 2020, then increase to $15.97 per litre commencing on 1 July 2021.
^[14] Increase to $23.35 per litre commencing on 1 July 2020, then increase to $25.68 per litre commencing on 1 July 2021.
^[15] Cost maintains throughout 2020 and 2021.