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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Customs Tariff (2017 Supplementary Budget) (Amendment) Act 2017.
No. 13 of 2017.
Certified on: 24 NOV 2017
ARRANGEMENT OF SECTION
Amendment to Schedule 1 - Rates of Import Duty.
AN ACT
entitled
Customs Tariff (2017 Supplementary Budget)(Amendment) Act 2017.
Being an Act to amend the Customs Tariff Act 1990,
MADE by the National Parliament to come into operation on 1 January 2018.
AMENDMENT TO SCHEDULE 1 - RATES OF IMPORT DUTY.
Schedule 1 of the Principal Act is amended by repealing the tariff item, description of goods and the rates of excise duty and remarks
shown and replacing them with the following:
| Tariff Item. | Description of Goods. | Duty Rate from 1st Jan. 2015 until 31st Dec. 2017. | Duty Rate on and from 1st Jan. 2018 |
| 22 | BEVERAGES, SPIRITS AND VINEGAR. | - | - |
| 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. | - | - |
| 2201.10.00 | Mineral waters and aerated waters. | 12.5% | K3.00/L |
| 2201.90.00 | Other. | 12.5% | K3.00/L |
| 22.02 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC
BEVERAGES, BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLES OR HEADING 20.09. | - | - |
| 2202.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. | 10% | K3.00/L |
| 2202.90 | Other. | - | - |
| 2202.90.10 | Chocolate milk and yogurt drinks. | Free | Free |
| 2202.90.20 | Milk drinks, UHT processed in retail sale packages. | Free | Free |
| 2202.90.90 | Other. | 10% | K3.00/L |
| 2202.91.00 | Non-alcoholic beer. | 10% | 10% |
| 2202.99.00 | Other. | 10% | 10% |
| 22.03 | Beer made from Malt: | - | - |
| 2203.00.10 | Beer or mixed drinks containing beer, not more than 2.5% alcohol by volume. | K55 per lal | K65 per lal |
| 2203.00.20 | Beer or mixed drinks containing beer, more than 2.5% and not more than 3.5% alcohol by volume. | K55 per lal | K85 per lal |
| 2203.00.30 | Beer or mixed drinks containing beer more than 3.5% and not more than 4.5% alcohol by volume. | K55 per lal | K85 per lal |
| 2203.00.40 | Beer or mixed drinks containing beer more than 4.5% , alcohol by volume. | K55 per lal | K85 per lal |
| 2203.00.50 | Beer concentrates. | K55 per lal | K85 per lal |
| 2203.00.90 | Other. | K55 per lal | K85 per lal |
| 22.04 | WINE OF FRESH GRAPES, INCLUDING FORFEITED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 20.09. | - | - |
| 2204.1 | Sparkling wine: | - | - |
| 2204.10.10 | Sparkling wine of fresh grapes sold in containers holding not more than 2 litres. | Free | Free |
| 2204.10.20 | Sparkling wine of fresh grapes sold in containers holding more than 2 litres. | Free | Free |
| 2204.10.90 | Other. | Free | Free |
| 2204.2 | Other wines; grape must with fermentation prevented or arrested by the addition of alcohol: | - | - |
| 2204.21.00 | In containers holding 2 litres or less. | Free | Free |
| 2204.22.00 | In containers holding more than 2 litres but not more than 10 litres. | Free | Free |
| 2204.29.00 | Other. | Free | Free |
| 2204.29.10 | Wine of fresh grapes, including fortified wines, grapes must, sold in containers holding 2 litres or less. | Free | Free |
| 2204.29.90 | Wine of fresh grapes, including fortified wines and grape must, sold in containers holding 2 litres or more. | Free | Free |
| 2204.30.00 | Other grapes must. | Free | Free |
| 22.05 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES. | - | - |
| 2205.10.00 | In containers holding 2 litres or less. | Free | Free |
| 2205.90.00 | Other. | Free | Free |
| 22.06 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKE); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT
ELSEWHERE SPECIFIED OR INCLUDED. | - | - |
| 2206.00.10 | Made from fruits grown in Papua New Guinea with the volume of alcohol content of up to 10%. | K55 per lal | K85 per lal |
| 2206.00.90 | Other. | K70 per lal | K85 per lal |
| 22.07 | UNDENATED ETHYL ALCOHOL OF AN ALCHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY
STRENGTH. | - | - |
| 2207.10.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher. | Free | Free |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength. | Free | Free |
| 22.08 | UNDENATED ETHYL ALCOHOL OF AN ALCHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES. | - | - |
| 2208.2 | Spirits obtained by distilling grape wine or grape mare. | - | - |
| 2208.20.10 | Containing alcohol by volume not more than 50%. | K55 per lal | K55 per lal |
| 2208.20.20 | Containing alcohol by volume more than 50% not more than 80%. | K55 per lal | K55 per lal |
| 2208.20.90 | Other. | K55 per lal | K55 per lal |
| 2208.3 | Whiskies: | - | - |
| 2208.30.10 | Containing alcohol by volume not more than 50%. | K55 per lal | K55 per lal |
| 2208.30.20 | Containing alcohol by volume more than 50% not more than 80%. | K55 per lal | K55 per lal |
| 2208.30.90 | Other. | K55 per lal | K55 per lal |
| 2208.4 | Rum and other spirits obtained by distilling fermented sugarcane products: | - | - |
| 2208.40.10 | Containing alcohol by volume not more than 50%. | K55 per lal | K55 per lal |
| 2208.40.20 | Containing alcohol by volume more than 50% and less than 80%. | K55 per lal | K55 per lal |
| 2208.40.90 | Other. | K55 per lal | K55 per lal |
| 2208.5 | Gin and Geneva: | - | - |
| 2208.50.10 | Containing alcohol by volume not more than 50%. | K55 per lal | K55 per lal |
| 2208.50.20 | Containing alcohol by volume more than 50% and less than 80%. | K55 per lal | K55 per lal |
| 2208.50.90 | Other. | K55 per lal | K55 per lal |
| 2208.6 | Vodka: | - | - |
| 2208.60.10 | Containing alcohol by volume not more than 50%. | K55 per lal | K55 per lal |
| 2208.60.20 | Containing alcohol by volume more than 50% and less than 80%. | K55 per lal | K55 per lal |
| 2208.60.90 | Other. | K55 per lal | K55 per lal |
| 2208.7 | Liqueurs and Cordials: | - | - |
| 2208.70.10 | Containing alcohol by volumes not more than 50%. | K55 per lal | K55 per lal |
| 2208.70.20 | Containing alcohol by volume more than 50% and less than 80%. | K55 per lal | K55 per lal |
| 2208.70.30 | Punches, brandys, infusions, concoctions and wines containing alcohol by volume not more than 80%. | K55 per lal | K55 per lal |
| 2208.70.90 | Other. | K55 per lal | K55 per lal |
| 2208.9 | Other: | - | - |
| 2208.90.10 | Concentrates and alcoholic preparations used for the manufacture of alcoholic beverages. | Free | Free |
| 2208.90.20 | Mixed drinks of a strength more than 3% alcohol by volume, not for medicinal purposes. | K55 per lal | K85 per lal |
| 2208.90.30 | Mixed drinks of a strength more than 3% alcohol by volume and not more than 4.5% alcohol by volume, not for medicinal purposes. | K55 per lal | K85 per lal |
| 2208.90.40 | Mixed drinks of a strength more than 4.5% alcohol by volume, not for medicinal purposes. | K55 per lal | K85 per lal |
| 2208.90.50 | Compound alcoholic preparations used for the manufacture of beverages. | K55 per lal | K55 per lal |
| 2208.90.90 | Other. | K55 per lal | K55 per lal |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid: | Free | Free |
| 24.01 | UNMANUFACTURED TOBACCO, TOBACCO REFUSE. | - | - |
| 2401.10.00 | Tobacco, not stemmed/stripped (tobacco leaf). | K0.45 per kg | K0.45 per kg |
| 2401.20.00 | Tobacco, partly or wholly stemmed/stripped. | K0.40 per kg | K0.40 per kg |
| 2401.30.00 | Tobacco refuse. | K3.65 per kg | K3.65 per kg |
| 24.02 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES. | - | - |
| 2402.10.00 | Cigars, cheroots and cigarillos, containing tobacco. | K45 per kg | K200 per 1000 |
| 2402.2 | Cigarettes containing tobacco: | - | - |
| 2402.20.10 | Cigarettes of tobacco or tobacco substitutes with filter containing tobacco other than dark fired tobacco. | K75 per 1000 | K200 per 1000 |
| 2402.20.20 | Cigarettes of tobacco or tobacco substitutes without filter containing dark fired tobacco (spear or equivalent). | K75 per 1000 | K200 per 1000 |
| 2402.20.90 | Other. | K75 per 1000 | K200 per 1000 |
| 2402.90.00 | Other. | K75 per 1000 | K200 per 1000 |
| 24.03 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES. | - | - |
| 2403.1 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | - | - |
| 2403.11.00 | Water pipe tobacco specified in Subheading Note 1 to this Chapter. | K45 per kg | K45 per kg |
| 2403.19 | Other: | - | - |
| 2403.19.10 | Smoking tobacco. | K45 per kg | K100 per kg |
| 2403.19.20 | Manufactured tobacco, for the production of cigarettes. | Free | Free |
| 2403.19.30 | Chewing tobacco. | K45 per kg | K45 per kg |
| 2403.19.40 | Snuff. | K45 per kg | K45 per kg |
| 2403.19.50 | Twist or trade tobacco. | K45 per kg | K45 per kg |
| 2403.19.60 | Stick tobacco. | K45 per kg | K45 per kg |
| 2403.19.70 | Coarse shredded tobacco for roll your own cigarettes. | K45 per kg | K45 per kg |
| 2403.19.90 | Other. | K45 per kg | K200 per kg |
| 2403.90 | Other: | | |
| 2403.91.00 | "Homogenised" or "reconstituted" tobacco. | K45 per kg | K45 per kg |
| 2403.99.00 | Other. | K45 per kg | K45 Per kg |
I hereby certify that the above is a fair print of the Customs Tariff (2017 Supplementary Budget) (Amendment) Act 2017 which has been made by the National Parliament.
Acting Clerk of the National Parliament.
24 NOV 2017
I hereby certify that the Customs Tariff (2017 Supplementary Budget) (Amendment) Act 2017 was made by the National Parliament on 27 September 2017.
Speaker of the National Parliament.
24 NOV 2017
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