PacLII Home | Databases | WorldLII | Search | Feedback

Papua New Guinea Sessional Legislation
You are here:  PacLII >> Databases >> Papua New Guinea Sessional Legislation >> Excise Tariff (2013 Budget) (Amendment) Act 2012

Database Search | Name Search | Noteup | Download | Help

  Download original PDF

Excise Tariff (2013 Budget) (Amendment) Act 2012

PAPUA NEW GUINEA


Excise Tariff (2013 Budget) (Amendment) Act 2012.


No. 14 of 2012


Certified on: 31/01/2013


ARRANGEMENT OF SECTION.


Excise Tariff (Amendment of Schedule 1 — Duties On Excise).


An Act


entitled


Excise Tariff (2013 Budget) (Amendment) Act 2012,


Being an Act to amend the Excise Tariff Act (Chapter 107),


MADE by the National Parliament and shall be deemed to have come into operation -


(a) in respect of Schedule A — on 30 November 2012; and


(b) in respect of Schedule B — on 1 January 2013.


EXCISE TARIFF (AMENDMENT OF SCHEDULE 1— DUTIES ON EXCISE).


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 in the following and replacing them with the tariff item, description of goods and rates of excise duty and remarks shown below:


SCHEDULE A – TOBACCO.


TARIFF ITEM
DESCRIPTION
Duty rate from 30/11/12
Remarks
2402.10.00
Cigars, cheroots and cigarillos, containing tobacco
K232.51 Per Kg
The duty rate for tobacco (and alcohol) products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year.

The adjustment is calculated by multiplying the duty rate then applicable, by the lesser of the Consumer Price Index (CPI) movement in the previous 6 month period, or 2.5%.
2402.20.10
Cigarettes of dark fired tobacco without filter (spear and the like)
K232.51 Per 1000
2402.20.20
Cigarettes of dark fired tobacco with filter (spear and the like)
K116.26 Per 1000
2402.20.30
Cigarettes of tobacco substitutes with filter containing dark fired tobacco (spear or equivalent)
K145.06 Per 1000
The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next month ie. from 1st June and 1st December.
2403.11.10
Smoking tobacco
K77.53 Per Kg
The duty rate for tobacco (and alcohol) products is adjusted at 6 monthly intervals, on 31st of May and 30th November each year.

The adjustment is calculated by multiplying the duty rate then applicable, by the lesser of the Consumer Price Index (CPI) movement in the previous 6 month period, or 2.5%. The adjustment as calculated is added to the duty rate then applicable, to give the new duty rate. The new duty rate after each adjustment will replace the previous duty rate and will apply from the first day of the next month ie. from 1st June and 1st December.
2403.11.30
Chewing tobacco
K77.53 Per Kg
2403.11.40
Snuff
K77.53 Per Kg
2403.11.50
Twist or trade tobacco
K77.53 Per Kg
2403.11.60
Stick tobacco
K77.53 Per Kg
2403.11.70
Coarse shredded Tobacco for roll your own
K37.48 Per Kg
2403.91.00
"Homogenised" or "reconstituted" tobacco
K107.68 Per Kg
2403.99.00
Other
K77.53 Per Kg

_______________


SCHEDULE B – PRE-USED VEHICLES.


TARIFF ITEM
DESCRIPTION
DUTY RATE FROM 1/01/2013
8703.21.00
--Of a cylinder capacity not exceeding 1,000cc
8703.21.10
---Brand new
60%
8703.21.19
----Used/Recondition with the f.o.b value at US$3,000
80%
8703.22.00
--Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc
8703.22.10
---Brand new
60%
8703.22.19
----Used/Recondition with the f.o.b value at US$3,000
80%
8703.23.00
--Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc
8703.23.10
--Brand new
60%
8703.23.19
----Used/Recondition with the f.o.b value at US$3,000
80%
8703.24.00
--Of a cylinder capacity exceeding 3,000cc
8703.24.10
---Brand new
60%
8703.24.19
----Used/Recondition with the f.o.b value at US$10,000
80%
8703.24.30
--Three-wheeled light weight vehicles
8703.24.31
----Brand new
60%
8703.24.39
----Used/Recondition with the f.o.b value at US$3,000
80%
8703.24.50
--Sports and racing cars
8703.24.51
----Brand new
110%
8703.24.59
----Used/Recondition with the f.o.b value at US$10,000
120%
8703.24.60
--Security Van
8703.24.61
----Brand new
15%
8703.24.69
----Used/Recondition with the f.o.b value at US$ 5,000
20%
8703.31.00
--Of a cylinder capacity not exceeding 1,500cc
8703.31.10
---Brand new
60%
8703.31.19
----Used/Recondition with the f. o.b value at US$5,000
80%
8703.32.00
--Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc
8703.32.10.
---Brand new
60%
8703.32.19
--Used/Recondition with the f o.b value at US$ 3,000
80%
8703.33.10
--Of a cylinder capacity exceeding 2,500cc but not exceeding 2,700cc
8703.33.11
----Brand new
60%
8703.33.19
----Used/Recondition with the f.o.b value at US$ 3,000
80%
8703.33.90
--Of a cylinder capacity exceeding 2,700cc
8703.33.91
----Brand new
110%
8703.33.99
----Used/Recondition with the f.o.b value at US$10,000
120%
8703.90.30
--Three-wheeled light weight vehicles
8703.90.31
----Brand new
60%
8703.90.39
----Used/Recondition with the f.o.b value at US$3,000
80%
8703.90.50
--Sports and racing cars
8703.90.51
----Brand new
110%
8703.90.59
----Used/Recondition with the f.o.b value at US$10,000
120%

TARIFF ITEM
DESCRIPTION
DUTY RATE FROM 1/01/2013
8703.90.60
--Security van
8703.90.61
----Brand new
15%
8703.90.69
----Used/Recondition with the f.o.b value at US$5,000
20%
8704.10.00
--Dumpers designed for off-highway use
8704.10.10
---Brand new
15%
8704.10.19
----Used/Recondition with the f.o.b value at US$5,000
20%
8704.21.10
--Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
8703.21.11
---Brand new
40%
8703.21.19
----Used/Recondition with the f.o.b value at US$2,500
60%
8704.21.90
--G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
8704.21.91
----Brand new
15%
8704.21.99
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.22.00
--G.V.W exceeding 5 tonnes but not exceeding 20 tonnes
8704.22.10
---Brand new
15%
8704.22.19
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.23.10
--Delivery trucks and vans of all kinds
8704.23.11
--Brand new
15%
8704.23.19
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.23.20
--Refrigerated or insulated lorries
8704.23.21
---Brand new
15%
8704.23.29
----Used/Recondition with the f.o.b value at US$ 2,500
20%




TARIFF ITEM
DESCRIPTION
DUTY RATE FROM 1/01/2013
8704.23.30
--Refuse Collectors
8704.23.31
----Brand new
15%
8704.23.39
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.23.90
--G.V.W exceeding 20 tonnes
8704.23.91
----Brand new
15%
8704.23.99
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.31.10
--Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes
8704.31.11
----Brand new
40%
8704.31.19
----Used/Recondition with the f.o.b value at US$2,500
60%
8704.31.90
--G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10)
8704.31.91
----Brand new
15%
8704.31.99
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.32.00
--G.V.W exceeding 5 tonnes
8704.32.10
----Brand new
15%
8704.32.19
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.90.10
--Delivery trucks and vans of all kinds
8704.90.11
--Brand new
15%
8704.90.19
----Used/Recondition with the f.o.b value at US$2,500
20%

TARIFF ITEM
DESCRIPTION
DUTY RATE FROM 1/01/2013
8704.90.20
--Refrigerated or insulated lorries
8704.90.21
----Brand new
15%
8704.90.29
----Used/Recondition with the f.o.b value at US$2,500
20%
8704.90.30
--Refuse Collectors
8704.90.31
---Brand new
15%
8704.90.39
--Used/Recondition with the f.o.b value at US$2,500
20%

_______________


I hereby certify that the above is a fair print of the Excise Tariff (2013 Budget) (Amendment) Act 2012, which has been made by the National Parliament.


Acting Clerk of the National Parliament.


I hereby certify that the Excise Tariff (2013 Budget) (Amendment) Act 2012 was made by the National Parliament on 27 November 2012.


Speaker of the National Parliament.


PacLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.paclii.org/pg/legis/num_act/et2013ba2012267