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Papua New Guinea Consolidated Legislation |
Chapter 107.
Excise Tariff Act 1956.
Certified on: / /20 .
INDEPENDENT STATE OF PAPUA NEW GUINEA.
Chapter 107.
Excise Tariff Act 1956.
ARRANGEMENT OF SECTIONS.
INDEPENDENT STATE OF PAPUA NEW GUINEA.
AN ACT
entitled
Excise Tariff Act 1956,
Being an Act relating to duties of excise, to be incorporated and read as one with the Excise Act 1956, the Excise (Beer) Act 1952 and the Distillation Act 1955.
[1]In this Act–
“alcohol” means ethyl alcohol;
“beer” means a fermented liquor brewed from a mash of malted or other grains or extracts from malted or other grains with or without sugars or glucose, hops or other vegetable bitters;
[2]“lal” means litre of contained alcohol and is calculated by multiplying the volume of alcoholic beverage with the percentage of alcohol contained therein;
[3]“volume of alcohol” means the volume of alcohol contained in alcoholic beverages, that would be that volume of alcohol if measured at a temperature of 20o celsius, and in a calculation made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water, at a temperature of 20o celsius and in vacuum is 0.79067.
[4]The duties of excise specified in Schedule 1 are imposed according to that Schedule and shall be charged, collected and paid to the State on all goods dutiable under Schedule 1 and manufactured in the country or imported into the country.
(1) Notwithstanding this Act, the Head of State, acting on advice, may, by notice in the National Gazette–
(a) exempt from duty goods otherwise liable to duty under this Act; or
(b) substitute a reduced rate of duty in respect of any goods subject to duty under this Act for that specified in Schedule 1 in respect of the goods.
(2) An exemption from duty or a reduced rate of duty under Subsection (1)–
(a) may relate to–
(i) any class of goods; or
(ii) any goods or class of goods manufactured for a purpose specified in the notice; and
(b) may be subject to such conditions as the Head of State, acting on advice, thinks proper; and
(c) shall continue in force for such period (if any) as is specified in the notice or until the revocation of the notice by a subsequent notice.
[5]Subject to Section 5, where Schedule 1 shows different rates of duty applicable at different periods of time, the rate of duty chargeable is the rate of duty applicable at the date the relevant goods are cleared for home consumption.
[6]Where there is a change in the rate of duty and excisable goods are cleared for home consumption during the 30 days prior to that date, the rate of duty chargeable in respect of such goods during that period is as follows:–
(a) for an amount of goods not exceeding the average monthly amount of goods cleared by the specific manufacturer or importer during the six month period commencing on a date seven months before the date of the change in duty, the rate of duty applicable at the date the relevant goods are cleared for home consumption; and
(b) for goods in excess of the amount calculated in accordance with Paragraph (a), the rate of duty which is applicable after the change in rate has taken effect or will take effect.
SCHEDULE 1 – DUTIES ON EXCISE.
[NOTE: THE UPDATED SCHEDULES TO THIS ACT WERE NOT AVAILABLE AT TIME OF GOING TO PRESS.]
| Tariff Item | Description of Goods | Excise Tariff Rate Effective on and from 1 July 1999 |
|---|---|---|
| 0101.11.00 | Pure-bred horses, mares and colts for racing | 30% |
| 22.01 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor
flavoured; ice and snow | Free |
| 22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | Free |
| 22.03 | Beer made from malt, except beer concentrates | Note |
| 22.03.00.10 | Beer (including mixture of beer per lt with other liquids) containing not more than 1.15% by volume of alcohol | 100% |
| 22.03.00.20 | Beer (including mixture of beer per lt with other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by
volume of alcohol | 100% |
| 22.03.00.30 | Beer (including mixture of beer per lt with other liquids) containing more than 4% by volume of alcohol | 100% |
| 22.03.00.40 | Beer concentrates | Free |
| 22.04.00.50 | Mixed drinks, containing beer | 55% |
| 22.04 | Wine of fresh grapes including fortified wines; grape must | 110% |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plant or aromatic substances | 110% |
| 22.06 | 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 | 38% |
| 22.07 | Undenatured ethyl alcohol of an alcohol strength by volume of 80% or higher, ethyl alcohol and other spirits, denatured | Free |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
(except 2208.90.10: concentrates and alcoholic preparations [of a kind] used for the manufacture of alcoholic beverages) | Note |
| 2208.90.10 | Concentrates and alcoholic preparations of a kind used for the manufacture of beverages | 40% |
| 2208.90.20 | Mixed drinks containing any alcohol not for medicinal purposes | 110% |
| 2401.10.00 | Tobacco, not stemmed/stripped | Free |
| 2401.20.00 | Tobacco, partly or wholly stemmed or stripped | Free |
| 2401.30.00 | Tobacco refuse | Free |
| 24.02 | Cigarettes of tobacco, whether or not containing tobacco substitutes in any proportion | 160% |
| 24.03 | Other manufactured tobacco, except for use in the production of cigarettes | 55% |
| 2403.10.10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 26% |
| 2403.10.20 | Manufactured tobacco, for use in the production of cigarettes | Free |
| 2403.10.30 | Chewing tobacco | 73% |
| 2403.10.40 | Snuff | 73% |
| 2403.10.50 | Twist or trade tobacco | 26% |
| 2403.91.00 | “Homogenised” or “reconstituted” tobacco | 73% |
| 2710.00.13 | Aviation gasoline | K0.02/lt |
| 2710.00.14 | Jet-A1 | K0.02/lt |
| 2710.00.15 | Kerosene | Free |
| 2710.00.16 | Fuel oils, heavy | K0.02/lt |
| 2710.11.00 | Gasoline | K0.61/lt |
| 2710.12.00 | Diesel | K0.06/lt |
| 2710.19.00 | Other petroleum oils | K0.07/lt |
| 2710.31.00 | Gas oils | K0.02/lt |
| 2710.32.00 | Other fuel oils | K0.02/lt |
| 2710.39.00 | Other heavy oils | K0.07/lt |
| 33.03 | Perfumes | 30% |
| 37.02 | Photographic films in rolls (except for X-ray) | 30% |
| 3702.10.10 | X-ray | Free |
| 71.01 | Natural or cultured pearls | 40% |
| 7102.1 | Diamonds, unsorted | 40% |
| 7102.2 | Diamonds, industrial | Free |
| 7102.3 | Diamonds, non-industrial | 40% |
| 71.03 | Precious and semi-precious stones | 40% |
| 71.04 | Synthetic or reconstructed precious or semi-precious stones | 40% |
| 71.05 | Dust and powder of natural or synthetic precious or semi-precious stones | 40% |
| 7106.10.00 | Silver, powder | Free |
| 7106.91.00 | Silver, unwrought | Free |
| 7106.92.00 | Silver, semi-manufactured | 40% |
| 71.07 | Base metals clad with silver | 40% |
| 7108.11.00 | Gold, powder | Free |
| 7108.12.00 | Gold, unwrought | Free |
| 7108.13.00 | Gold, semi-manufactured | 40% |
| 7108.20.00 | Gold, monetary | Free |
| 71.09 | Base metals or silver clad with gold | 40% |
| 7110.11.00 | Platinum unwrought or in powder form | Free |
| 7110.19.00 | Other platinum | 40% |
| 7110.2-4 | Palladium, rhodium or iridium unwrought or in powder form | 40% |
| 71.11 | Base metals, silver or gold clad with platinum | 40% |
| 71.12 | Waste and scrap of precious metal or of metal clad with precious metal | 40% |
| 8451.21.00 | Drying machines of a capacity not exceeding 10kg | 30% |
| 8516.3 | Electric-themic hair-dressing and hand-drying apparatus | 30% |
| 8516.5 | Microwave ovens | 30% |
| 85.19 | Turntables, cassette-players and other sound reproducing apparatus not incorporating a sound recording device | 30% |
| 8520.10.00 | Dictating machines | 30% |
| 8520.20.00 | Telephone answering machines | 30% |
| 85.21 | Video recording or reproducing apparatus | 30% |
| 8525.40.00 | Still image video cameras | 30% |
| 85.28 | Television receivers, reception apparatus and television sets | 30% |
| 87.01 | Tractors | 10% |
| 87.02 | Public-transport type passenger motor vehicle | 10% |
| 87.03 | Motor cars for the transport of persons, except ambulances, prison vans, hearses and security vans: | |
| 8703.23 | Of a cylinder capacity exceeding 1500 c.c. but not exceeding 3000 c.c. | |
| 8703.23.10 | Of a cylinder capacity exceeding 1500 c.c. but not exceeding 2700 c.c. | 60% |
| 8703.23.90 | Other (of a cylinder capacity exceeding 2700 c.c. but not exceeding 3000 c.c.) | 110% |
| 8703.24.10 | Of a cylinder capacity exceeding 3000 c.c. | 110% |
| 8703.24.20 | Ambulances, prison vans and hearses | Free |
| 8703.24.50 | Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes | 40% |
| 8703.24.60 | Security vans | 10% |
| 8703.33 | Of a cylinder capacity exceeding 2500 c.c. | |
| 8703.33.10 | Of a cylinder capacity exceeding 2500 c.c. but not exceeding 2700 c.c. | 60% |
| 8703.33.90 | Other (of a cylinder capacity exceeding 2700 c.c.) | 110% |
| 8703.90.10 | Ambulances, prison vans and hearses | Free |
| 8703.90.40 | Double cab vehicles, with a separate open back, G.W.V. not exceeding 3.5 tonnes | 40% |
| 8703.90.60 | Security vans | 10% |
| 87.04 | Motor vehicles for the transport of goods | 10% |
| 87.05 | Special purpose motor vehicles, except fire fighting vehicles | 10% |
| 8705.30.00 | Fire fighting vehicles | Free |
| 87.06 | Chassis fitted with engines | 10% |
| 87.07 | Motor vehicle bodies | 60% |
| 87.09 | Works trucks | 10% |
| 87.11 | Motorcycles | 10% |
| 9002.11.00 | Objective lenses for cameras, projectors or photographic enlargers | 30% |
| 9005.10.00 | Binoculars | 30% |
| Chapter 93 | Arms and ammunitions, except for defence force use | 60% |
| Chapter 93 | Arms and ammunition, for defence force, police and correctional institutional service use | Free |
| 95.04 | Articles for funfair, table or parlour games, except for gambling or coin or disc operated | 30% |
| 9504.30.10 | Poker machines | 150% |
| 9504.30.90 | Other games, coin- or disc-operated | 150% |
| 9504.90.30 | Casino or parlour games tables | 150% |
| 9508 | Roundabout, swings, shooting galleries | 30% |
| Office of Legislative Counsel, PNG |
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