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Customs Tariff (Budget Provisions 1996) Act 1995

PAPUA NEW GUINEA


Customs Tariff (Budget Provisions 1996) Act 1995


No. 43 of 1995
Certified on: 22.01.1996


ARRANGEMENT OF SECTIONS.

1. Amendment of. Schedule1.
2. Amendment of Schedule 2.


AN ACT

entitled

Customs Tariff (Budget Provisions 1996) Act 1995,

Being an Act to amend the Customs Tariff Act 1990,

MADE by the National Parliament to be deemed to have come into operation on 22 November 1995.

  1. AMENDMENT OF SCHEDULE 1.

Schedule 1 to the Principal Act is amended by repealing the rates of duty shown in the rates of duty Columns opposite the following Tariff Items and replacing them with the rates of duty shown opposite below-


Tariff Classification
Description
Tariff Rate
02.01 and 02.02
Meat of Bovine Animals, fresh, chilled or frozen
40%
0302.69.30
Barracouta - until 30/6/96
75%

-on and from 1/7/96
40%
0303.79.30
Barracouta - until 30/6/96
75%

- on and from 1/7/96
40%
0304.90.30
Barracouta - until 30/6/96
75%

- on and from 1/7/96
40%
08.05
Citrus fruits
75%
1604.13.00
Canned Sardines, sardinella, brisling or spraits
11%
2201.10.00
Mineral waters and aerated waters not sweetened or flavoured
55% or K0.40 per litre, whichever is the higher
2201.90.00
Other
55% or K0.40 per litre, whichever is the higher
2202.10.00
Waters, including mineral waters and aerated, sweetened or flavoured
55% or K0.40 per litre, whichever is the higher
2202.90.90
Other
55% or K0.40 per litre, whichever is the higher
2203.00.10
Beer (including mixture of beer with other liquids) containing not more than 1.15% by volume of alcohol
125% or K2.20 per litre, whichever is the higher
2203.00.20
Beer (including mixture of beer and other liquids) containing more than 1.15% by volume of alcohol but not more than 4% by volume of alcohol
125% or K2.20 per litre, whichever is the higher
2203.00.30
Beer (including mixture of beer and other liquids) containing more than 4% by volume of alcohol
125% or K2.20 per litre, whichever is the higher
2204
Wine of fresh grapes
11%
2205
Vermouth and other wine
11%
2208.10.00
Compound alcoholic preparations used for the manufacture of beverages
11%
2208.20.00
Spirits obtained by distilling grape wine or grape marc
55% or K14 per litre, whichever is the higher
2208.30.00
Whiskies
55% or K14 per litre, whichever is the higher
2208.40.00
Rum and tafia
55% or K14 per litre, whichever is the higher
2208.50.00
Gin and Geneva
55% or K14 per litre, whichever is the higher
2208.90.10
Concentrate of spirits for the manufacture of alcoholic drinks
40%
2208.90.90
Others (including mixture thereof with other liquids; excluding concentrates of spirits etc):
55% or K14 per litre, whichever is the higher
2402.10.00
Cigars
125% or K28 per thousand, whichever is higher
2402.20.00
Cigarettes containing tobacco
125% or K28 per thousand, whichever is the higher
2402.90.00
Other cigarettes
125% of K28 per thousand, whichever is the higher
2403.10.10
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
125%
2403.10.20
Manufactured tobacco for manufacturing of cigarettes
11%
2403.10.30
Chewing tobacco
125%
2403.10.40
Snuff
125%
2403.10.50
Twist or trade tobacco
125% or K9 per Kg whichever is the higher
2403.91.00
Other manufactured "homogenised" or "reconstituted" tobacco
125%
2710.00.11
Motor spirit (gasoline)
Nil
2710.00.12
Gas Oil (Distillate/Dieseline/Diesel)
0.02 per litre
2710.00.13
Aviation Gasoline (Av-gas)
Nil
2710.00.14
Jet-Al (Avtur)
0.01 per litre
2710.00.15
Kerosene, household
Nil
2710.00.16
Fuel oils (heavy)
Nil
Chapter 28
Inorganic chemicals - until 31 December 1996
8%
(except 28.28)
on and from 1 January 1997
5%
Chapter 29
Organic chemicals (those not currently rated free) - until 31 December 1996
8%

- on and from 1 January 1997
5%
Chapter 31
Fertilizers - until 31 December 1996
8%

- on and from 1 January 1997
5%
3604.10.00
Fireworks
11%
3808.10.00
Herbicides
8%
3808.20.00
Insecticides
8%
3808.30.00
Fungicides
8%
3923.90.00
Other (sacks and bags)
11%
4201.00.00
Saddlery
11%
4911.10.00
Catalogues
11%
5608.11.00
Fishing nets
40%
63.09
Used clothing
11%
6403.40.00
Safety Boots
11%
6404.19.00
Rubber Boots
11%
Chapter 72
Iron and steel - until 31 December 1996
8%

- on and from 1 January 1997
5%
Chapter 76
Aluminium - until 31 December 1996
8%
(except 76.15)
- on and from 1 January 1997
5%
82.11
Knives
11%
(except 8211.93.90)


8213.00.00
Scissors
11%
8214.90.00
Other Knives
11%
Chapter 84
Machinery and mechanical appliances (except 8408.10.00; 8409.10.00; 8409.91.90; 8415.10.90; 8415.8; 8415.10.10; 8418.91.00; 8419.8; 8421.1; 8421.2; 8421.3; 8421.9; 8422.11.00; 8422.19.00; 8423.10.00; 8424.10.00; 8450.1; 84.51; 84.52; 84.69; 84.70; 84.71; 84.72; 84.73;.84.76; 8485.10.00)
- until 31 December 1996

8%

- on and from 1 January 1997
5%
8414.5
Fans
11%
8415.10.10
Air-conditioners - window or wall type (self contained)
11%
8423.10.00
Personal weighing machines, including baby scales; household scales
11%
84.50
Household or laundry type washing machines
11%
85.01
Electric motors and generators


- until 31 December 1996
- on and from 1 January 1997
8%
5%
85.02
Electric generating sets and rotary converters - until 31 December 1996
8%

- on and from 1 January 1997
5%
85.03
Parts for 85.01 and 85.02


- until 31 December 1996
- on and from 1 January 1997
8%
5%
85.04
Electrical transformers, static convertors and inductors


- until 31 December 1996
- on and from 1 January 1997
8%
5%
85.05
Electric magnets, etc., -


- until 31 December 1996
- on and from 1 January 1997
8%
5%
8509.40.10
Food grinders and mixers; fruit or vegetable juice extractors
11%
8516.60.10
Electrical ovens, cookers, cooking plates, boiling rings, grillers and roasters
11%
8516.71.10
Coffee or tea makers
11%
8516.72.00
Toasters
11%
85.43
Electrical machines (not specified elsewhere)


- until 31 December 1996
- on and from 1 January 1997
8%
5%
8703.24.20
Specialized vehicles such as ambulances, prison vans and hearses
Free
8703.24.60
Security vans
11%
8703.90.10
Specialized vehicles such as ambulances, prison vans and hearses
Free
8703.90.60
Security vans
11%
8716.80.10
Wheelbarrows
11%
8903.91.00
Sailboats, with or without auxiliary motors
11%
8903.92.00
Motor boats
11%
8903.99.10
Dinghies (up to and including 6 metres)
11%
8903.99.20
Dinghies (exceeding 6 metres)
11%
9507.30.30
Fishing reels
11%
9507.90.90
Fishing tackle
11%
  1. AMENDMENT OF SCHEDULE 2.

Schedule. 2 to the Principal Act is amended by repealing the reference to the following:-

"44.03 Timber logs and poles in the rough, whether or not stripped of bark or sapwood, or roughly squared, of the following species:-
(a)
balsa, blackbean, cordia, ebony, rosewood, teak and all conifers;
46%
Banned
(b)
kwila, pencil cedar, planchonella;
46%
P & R
(c)
calophyllum, mersawa, tuna, walnut
36%
P & R
(d)
burckella, canarius, gluta, hopea and terminalia;
28%
P & R
(e)
all others
26%
P & R"


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