Import Levy (Amendment) Act 1977

Meta Data

Draft:

Revision of previous policy?:

Effective Start Year:

1977

Scope:

National

Document Type:

Act

Economic Sector:

Transport, Multi-Sector

Energy Types:

Oil

Issued by:

Cook Islands' Government

Source:

Prdrse4all

File:

Import Levy (Amendment) Act 1977

Overall Summary:

An Act to a end the schedules to the Import Levy Act 1972. In particular, it includes provisions related oil imports.

Trade

Import taxes and fee exemptions:

[G]oods exempted from Import Levy to be substituted for that repealed in the second Schedule to the Import Levy Act 1972: [...]: Automotive Diesel Fuel Oils otherwise known as distillate fuels.

Full Document Text

COOK ISLANDS

IMPORT LEVY AMENDMENT ACT 1977

ANALYSIS

Title
1. Short Title and commencement
2. Import Levy
3. Exceptions
4. Repeals

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1977, No. 7

An Act to a end the schedules to the Import Levy Act 1972

(4 April 1977

BE IT ENACTED by the Legislative Assembly of the Cook Islands in Session assembled, and by authority of the same, as follows:-

1. Short Title and commencement - (1) This Act may be cited as the Import Levy Amendment Act 1977 and shall be read together with and deemed part of the Import Levy Act 1972 (hereinafter referred to as "the principal Act").

(2) This Act shall come into effect on and as from the date it is assented to.

2. Import Levy - The First Schedule to the principal Act is hereby repealed and the First Schedule to this Act substituted in its place.

3. Exemptions - The Second Schedule to the principal Act is hereby repealed and the Second Schedule to this Act substituted in its place.

4. Repeals - The following Orders in Executive Council are hereby repealed:

The Import Levy Exemption Order 1974,
Import Levy Exemption (New Zealand Foreign Aid Projects) Order 1976,
Import Levy Exemption (Overseas Agencies) Order 1976, and
Import Levy (Automotive Diesel) Exemption Order 1976.

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Section 2

FIRST SCHEDULE

New Rates of Import Levy substituted for the repealed First Schedule of the Import Levy Act 1972

________

ITEM	RATE OF IMPORT LEVY

Aerated Waters	20% of value

Alcoholic beverages: -
Beer	60 cents per liquid gallon
Cordials, Liqueurs and Bitters	$4.50 per liquid gallon
Spirituous beverages, the strength of which can be ascertained by Sike's Hydrometer	$4.50 per proof gallon
Wines, all kinds	$2.50 per liquid gallon
Other Alcoholic beverages	$2.50 per liquid gallon

Artificial flowers, foliage or fruit	20% of value

Audio-frequency electric amplifiers; parts thereof	15% of value

Billiard tables; cues and other billiard requisites	20% of value

Binoculars, field glasses, opera glasses	15% of value

Carnival and entertainment articles	15% of value

Christmas tree decorations and similar articles for Christmas festivities	15% of value

Cigarettes	$7.25 per 1,000 cigarettes

Cigars	30% of value

Cinematographic cameras, projectors, sound recorders and reproducers, combinations of these articles; parts and accessories thereof	15% of value

Cinematographic film, exposed and developed, whether or not incorporating sound-track, negative or positive and whether or not imported on hire or for sale, and if on hire no drawback of levy shall be allowed on re-export	20 cents every thousand feet

Combs, hair-slides and the like	10% of value

Confectionery, including medicated confectionary	15% of value

Conjuring tricks and novelty jokes	15% of value

Electric accumulators	15% of value

Film rewinding machines	15% of value

Frozen Ice blocks and ice cream	15% of value

Gramophone records and other sound or similar recordings	15% of value

Gramophones, dictating machines and other sound recorders or reproducers, including record- players and tape decks and sound recorders and reproducers; parts and accessories thereof	15% of value

Hair brushes, whether or not in sets comprising of comb or mirror	15% of value

Hops	40% of value

House ornaments	20% of value

Image projectors; parts and accessories thereof	15% of value

Jewellery and imitation jewellery	15% of value

Loudspeakers, whether or not enclosed in a cabinet	15% of value

Mechanical lighters, and similar lighters, including chemical or electrical lighters	15% of value

Microphones and stands thereof, but not including microphones peculiar for use with hearing aids	15% of value

Mirrors, but not including rear-view mirrors for vehicles	15 %of value

Motor cycles, including power cycles:-

With a cylinder capacity not exceeding 100 cubic centimetres	15% of value

With a cylinder capacity exceeding 100 cubic centimetres but not exceeding 125 cubic centimetres	25% of value

With a cylinder capacity exceeding 125 cubic centimetres	50% of value

Motor spirits	3 cents per liquid gallon

Motor vehicles for the transport of persons or goods:-
Diesel fuelled vehicles, all kinds	12 1/2% of value
Other motor vehicles being vehicles specifically designed for the carriage of goods only and having a maximum loading factor exceeding 1.75 tonnes	12 1/2% of value
Other motor vehicles being vehicles specifically designed for the carriage of goods only and having a maximum loading factor not exceeding 1.75 tonnes:-
With a cylinder capacity not exceeding 800 cubic centimetres	17 1/2% of value
With a cylinder capacity exceeding 800 cubic centimetres but not exceeding 1,600 cubic centimetres	20% of value
With a cylinder capacity exceeding 1,600 cubic centimetres	25% of value
Other motor vehicles having seating accommodation at the time of import for not more than seven persons:-
With a cylinder capacity not exceeding 600 cubic centimetres	17 1/2% of value
With a cylinder capacity exceeding 600 cubic centimetres but not exceeding 1,000 cubic centimetres	20% of value
With a cylinder capacity exceeding 1,000 cubic centimetres but not exceeding 1,400 cubic centimetres	22 1/2% of value
With a cylinder capacity exceeding 1,400 cubic centimetres but not exceeding 1,800 cubic centimetres	25% of value
With a cylinder capacity exceeding 1,800 cubic centimetres	40% of value

Other motor vehicles specifically designed for the carriage of passengers and having seating accommodation exceeding seven:
With a passenger seating ca capacity not exceeding 25 passengers	171/2% of value
With a passenger seating capacity exceeding 25 passengers but not exceeding 45	15% of value
With a seating capacity exceeding 45 passengers	40% of value

Parts and accessories for all motor vehicles, motor cycles and power cycles	20% of value

Perfumery, cosmetics and other toilet preparations	15% of value

Photographic cameras; parts and accessories thereof	15% of value

Photographic plates and film, unexposed, but not including x-ray film	15% of value

Pictures, frames, photo graphic frames, mirror frames	20% of value

Pin tables and the like	20% of value

Playing cards coop comprising any of the cards of a conventional suit	15% of value

Pocket-watches, wrist watches and other watches including stop watches, watch straps including watch guards	15% of value

Primary cells and primary batteries	15% of value

Projection screens	15% of value

Pyrotechnic articles, but not including very flares and rockets for use as ships safety equipment	25% of value

Radio broadcast receivers, whether or not combined with sound recorders or reproducers; parts thereof	15% of value

Radio remote control apparatus for model ships and aircraft	15% of value

Sensitised paper, paperboard and cloth, unexposed but not developed	15% on value

Slide viewers	15% of value

Splicers, film and recording tape	15% of value

Statues and statuettes, but not including those designed exclusively for use in the practice of religion or for places of worship	20% of value

Tapes, wires, strips and the like articles of a kind commonly used for sound or similar recording	15% of value

Television broadcast receivers, whether or not combines with sound recorders or reproducers or with radio broadcast receivers; parts thereof	25% of value

Tobacco	$ 2.65 a kilogram

Toys, including wheeled toys designed to be ridden by children, dolls, dolls prams and pushchairs, working models of a kind used for recreational purposes	15% of value

Trunks, suitcases, travelling bags, ruck-sacks, shopping bags, handbags, satchels, briefcases, wallets, purses, toilet cases, tool cases, tobacco pouches, sheaths, cases, boxes (for example, firearms, brushes, cigar and cigarette, musical instruments, spectacles, jewellery, tobacco and tobacco pipe) and similar containers; music boxes	20% of value

Wigs, false beards, hair pads, curls, switches and the like	15% or value

On all goods of a kind or class not specified herein and not exempted from import levy in accordance with section 7 of this Act, import levy at the rate of seven and a half per centum of the value shall be levied and charged.

_____________

Section 3

SECOND SCHEDULE

A new schedule of goods exempted from Import Levy to be substituted for that repealed in the second Schedule to the Import Levy Act 1972

________

Aircraft and articles (including rubber tyres and tubes) specially suited for use as parts thereof.

Automotive Diesel Fuel Oils otherwise known as distillate fuels.

Animals, live.

Boxes, of paper and paperboard, whether or not put together or merely cut to shape for the convenience of transport declared by the importer for use by him in the packing of goods primarily for export.

Can ends of iron or steel or aluminium for use in the canning industry.

Citric Acid.

Coins, metal.

Containers, being ordinary trade containers for packing of goods, imported containing goods.

Fabrics and leather in the piece, braids, buckles, labels, sewing yarn or thread, trimmings, fasteners like articles when declared by a manufacturer for use by him only in the making of apparel or footwear for export.

Film, exposed and developed, negative and positive (but excluding cinematographic film).

Flour, milled from wheat only.

Gifts with respect to which the Comptroller is satisfied that they are bona fide gifts from abroad to persons in the Cook Islands and where the value does not exceed $10.

Goods of such classes or kinds as may be approved by the Minister, being goods imported by such organisation as the Minister may approve, and which the Minister is satisfied are for donation to and are or have been purchased for and are for use by any or in any educational, health or religious institutions or a community project.

Goods of such classes or kinds as may be approved by the Minister, being goods imported by such organisation as the Minister may approve, and which the Minister is satisfied are gifts from persons or organisations overseas for the relief of victims of disaster in the Cook Islands.

Insecticides, and fungicides for agricultural use.

Machinery, implements, appliances and other articles specifically suited for use in agriculture and horticulture as may be approved by the Minister, but not including vehicles for transport of passengers or goods.

Manure and other growth regulating and promoting substances and preparations for agricultural use.

Medicaments.

Milk.

Paper and paperboard, when declared by the importer for use by him only in the manufacture of boxes or inserts in boxes for the packing of goods primarily for export.

Passenger's baggage and effects being goods of such classes or kinds as many may be approved by the Minister and under such conditions as he may prescribe.

Plant, machinery, equipment and other supplies, being goods imported for the purposes of constructing, establishing or completing a project confirmed as being a project approved for payment under the New Zealand Government Foreign Aid Scheme.

Plant, machinery, equipment and other supplies, being goods imported for the purposes of constructing establishing or completing such public projects as may be approved by the Minister under such conditions as he may prescribe, such projects being financed wholly or principally by overseas agencies.

Plants, live.

Poultry, live.

Printed labels of paper, for labelling of products in the canning industry.

Printed matter, viz:-

Personal identity cards
Certificates of merit or proficiency
Circulars, including those typewritten or duplicated
Maps, charts, plans and similar articles
Printed books, papers, music and advertising matter, but not including any of the following:-

Office and other stationary forms
Birthday and anniversary books
Calendars and articles in calendars, calendars or any part thereof
Diaries
Entry forms for competition
Greeting and other printed cards
Picture postcards, Christmas and other picture greeting cards
Show cards
Transfers (Decalcomenias).

Rice, when imported loose in bags or sacks exceeding 25 pounds in weight.

Sacks, and bags of jute or hemp, of a kind used for packing of goods.

Seeds, fruit and spores, of a kind used for sowing.

Ships licensed under the Cook Islands Shipping Licence Ordinance 1963 and parts specially for use thereon.

Shooks of woods, for the assembly of fruit packing cases for export

Spectacles (prescribed by an optician or ophthalmologist only)

Stamps, postage, used or unused.

Stock and animal foods.

Sugar

Tinplate, in sheets, when declared by an importer for use by him only in making cans for the conveyance and packing for produce for export.

Very flares and rockets for use as ships' safety equipment

Weed and scrub killing preparations

Wheat

X-Ray film (undeveloped).

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This Act is administered by the Ministry of Trade, Industries, Labour and Commerce.

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