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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
EXCISE TARIFF (AMENDMENT) ACT 2014.
No. 20 of 2014
Certified on: 12 SEP 2014
Excise Tariff (Amendment) Act 2014.
ARRANGEMENT OF SECTION.
Repeal and replacement of Schedule B.
SCHEDULE.
____________________
No. 20 of 2014
AN ACT
entitled
Excise Tariff (Amendment) Act 2014,
Being an Act to amend the Excise Tariff Act 1956 (Chapter 107),
MADE by the National Parliament and deemed to come into operation on 1st June 2014.
REPEAL AND REPLACEMENT OF SCHEDULE B.
The Principal Act is amended by repealing the following items, description, duty rate and remarks in Schedule B and replacing it with the following schedule:
_________________
SCHEDULE B — PRE-USED VEHICLES.
| TARIFF ITEM | DESCRIPTION | DUTY RATE |
| 8703.21.00 | - Of a cylinder capacity not exceeding 1,000cc | 60% 80% |
| 8703.21.10 | - Brand new | |
| 8703.21.19 | - Used/Recondition | |
| 8703.22.00 | - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc | 60% 80% |
| 8703.22.10 | - Brand new | |
| 8703.22.19 | - Used/Recondition | |
| 8703.23.00 | - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc | 60% 80% |
| 8703.23.10 | - Brand new | |
| 8703.23.19 | - Used/Recondition | |
| 8703.24.00 | - Of a cylinder capacity exceeding 3,000cc | 60% 80% |
| 8703.24.10 | - Brand new | |
| 8703.24.19 | - Used/Recondition | |
| 8703.24.30 | - Three-wheeled light weight vehicles | 60% 80% |
| 8703.24.31 | - Brand new | |
| 8703.24.39 | - Used/Recondition | |
| 8703.24.50 | - Sports and racing cars | 110% 120% |
| 8703.24.51 | - Brand new | |
| 8703.24.59 | - Used/Recondition | |
| 8703.90.60 | - Security van | 15% 20% |
| 8703.90.61 | - Brand new | |
| 8703.90.69 | - Used/Recondition | |
| 8703.31.00 | - Of a cylinder capacity not exceeding 1,500cc | 60% 80% |
| 8703.31.10 | - Brand new | |
| 8703.31.19 | - Used/Recondition | |
| 8703.32.00 | - Of cylinder capacity exceeding 1,500cc but not exceeding 2,500cc | 60% 80% |
| 8703.32.10 | - Brand new | |
| 8703.32.19 | - Used/Recondition | |
| 8703.33.10 | - Of a cylinder capacity exceeding 2,700cc | 60% 80% |
| 8703.33.11 | - Brand new | |
| 8703.33.19 | - Used/Recondition | |
| 8703.33.90 | - Of a cylinder capacity exceeding 2,700cc | 110% 120% |
| 8703.33.91 | - Brand new | |
| 8703.33.99 | - Used/Recondition | |
| 8703.90.30 | - Three-wheeled light weight vehicles | 60% 80% |
| 8703.90.31 | - Brand new | |
| 8703.90.39 | - Used/Recondition | |
| 8703.90.50 | - Sports and racing cars | 110% 120% |
| 8703.90.51 | - Brand new | |
| 8703.90.59 | - Used/Recondition | |
| 8703.90.60 | - Security Van | 15% 20% |
| 8703.90.61 | - Brand new | |
| 8703.90.69 | - Used/Recondition | |
| 8704.10.00 | - Dumpers designed for off-highway use | 15% 20% |
| 8704.10.10 | - Brand new | |
| 8704.10.19 | - Used/Recondition | |
| 8704.21.10 | - Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes | 40% 60% |
| 8703.21.11 | - Brand new | |
| 8703.21.19 | - Used/Recondition | |
| 8704.21.90 | - G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10) | 15% 20% |
| 8704.21.91 | - Brand new | |
| 87.04.21.99 | - Used/Recondition | |
| 8704.22.00 | - G.V.W exceeding 5 tonnes but not exceeding 20 tonnes | 15% 20% |
| 8704.22.10 | - Brand new | |
| 8704.22.19 | - Used/Recondition | |
| 8704.23.10 | - Delivery trucks and vans of all kinds | 15% 20% |
| 8704.23.11 | - Brand new | |
| 8704.23.19 | - Used/Recondition | |
| 8704.23.20 | - Refrigerated or insulated lorries | 15% 120% |
| 8704.23.21 | - Brand new | |
| 8704.23.29 | - Used/Recondition | |
| 8704.23.30 | - Refuse Collectors | 15% 20% |
| 8704.23.31 | - Brand new | |
| 8704.23.39 | - Used/Recondition | |
| 8704.23.90 | - G.V.W exceeding 20 tonnes | 15% 20% |
| 8704.23.91 | - Brand new | |
| 8704.23.99 | - Used/Recondition | |
| 8704.31.10 | - Utility trucks (double cab vehicles with a separate open back), G.V.W not exceeding 3.5 tonnes | 40% 60% |
| 8704.31.11 | - Brand new | |
| 8704.31.19 | - Used/Recondition | |
| 8704.31.90 | - G.V.W not exceeding 5 tonnes (other than subheading 8704.21.10) | 15% 20% |
| 8704.31.91 | - Brand new | |
| 8704.31.99 | - Used/Recondition | |
| 8704.32.00 | - G.V.W exceeding 5 tonnes | 15% 20% |
| 8704.32.10 | - Brand new | |
| 8704.32.19 | - Used/Recondition | |
| 8704.90.10 | - Delivery trucks and vans of all kinds | 15% 20% |
| 8704.90.11 | - Brand new | |
| 8704.90.19 | - Used/Recondition | |
| 8704.90.20 | - Refrigerated or insulated lorries | 15% 20% |
| 8704.90.21 | - Brand new | |
| 8704.90.29 | - Used/Recondition | |
| 8704.90.30 | - Refuse Collectors | 15% 20% |
| 8704.90.31 | - Brand new | |
| 8704.90.39 | - Used/Recondition |
____________________
I hereby certify that the above is a fair print of the Excise Tariff (Amendment) Act 2014, which has been made by the National Parliament.
Acting Clerk the National Parliament.
12 SEP 2014
I hereby certify that the Excise Tariff (Amendment) Act 2014 was made by the National Parliament on 28 August, 2014.
Speaker of the National Parliament.
12 SEP 2014
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URL: http://www.paclii.org/pg/legis/num_act/eta2014n20o2014281
