Meta Data

Title in national language:

Tulafono o Teuteuga o le Tulafono o le Faasologa o Tiute 2017

Draft:

Revision of previous policy?:

Yes

Effective Start Year:

2017

Scope:

National

Document Type:

Act

Economic Sector:

Power, Transport

Energy Types:

Oil, Power, Renewable, Solar, Wind

Issued by:

Government of Samoa

Source:

Parliament of Samoa (EN)

File:

Customs Tariff Amendment Act 2017 (SM)

Customs Tariff Amendment Act 2017 (EN)

Overall Summary:

The Customs Tariff Amendment Act 2017 amends the Customs Tariff Act 1975. In particular, it sets out import duty, duty excise and the rates of VAGST for energy saving devices.

Pricing

Energy taxation:

(b) Energy Saving Devices. Import duty: Free. Duty Excise: 5%. Rates VAGST: 15%.Conditions: Items must in the opinion of the Minister use alternative power such as solar, wind, electricity, water etc or a combination of the above with fossil fuel or other alternative energy source such as hybrid or electricity vehicles and energy saving devices. Concession is restricted to complete units and does not extend to spare part.

Governance

National policy structure:

AN ACT to amend the Customs Tariff Act 1975.

Full Document Text

^{_{2017 Customs Tariff Amendment No. 15}}

SAMOA

Arrangement of Provisions

Short title and commencement
Second Schedule amended

__________

2017, No. 15

AN ACT to amend the Customs Tariff Act 1975.

[04^thJuly 2017]

BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:

1. Short title and commencement:

(1) This Act may be cited as the Customs Tariff Amendment Act 2017.

(2) This Act commences on the date of assent.

2 Customs Tariff Amendment 2017, No. 15

2. Second Schedule amended:

The Second Schedule of the Principal Act is amended by substituting Code 120 as follows:

Code

Personal/ Bodies

Goods

eligible

for Duty

Conces- sion

Import

Duty

Excise

Rates

VAGST

Conditions

Certificates to be signed by the

Minister

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Code

120

Goods for economic, social, culture or other purposes

(a)

General

Goods imported

for economic, social, cultural or other purposes, not otherwise specified in this

Schedule as may be determine d by the Minister, subject to such conditions as are set by him

Free

15%

(a) As may be determined by the

Minister

(b) As may be further determined by the Comptroller for the protection of the Revenue

As may be determined by the

Comptroller

2017, No. 15 Customs Tariff Amendment 3

(b)

Energy

Saving

Devices

Plant, equipment and machinery including vehicles and such other items as may be determined by the minister from time to time

Free

15%

Items must in the opinion of the Minister use alternative power such

as solar, wind,

electricity, water etc or a combination of the above with fossil fuel or other alternative energy source such as hybrid or electricity vehicles and energy saving devices. Concession is restricted to complete units and does not extend to spare part

As may be determined by the Comptroller”.

__________

The Customs Tariff Amendment Act 2017 is administered by the Ministry for Revenue.

Printed by the Clerk of the Legislative Assembly, by authority of the Legislative Assembly.