Meta Data Draft: NoRevision of previous policy?: YesEffective Start Year: 2002Scope: NationalDocument Type: ActEconomic Sector: TransportEnergy Types: OilIssued by: Government of SamoaSource: Parliament of SamoaFile: Customs and Excise Amendment Act 2002Overall Summary: The Customs and Excise Amendment Act 2002 to amend the Customs Tariff Act 1975 and the Excise Tax Rates Act 1984. Related Documents Other policies that are related to this one. Customs and Excise Amendment Act 1999 (Act No. 13 of 1999) Pricing Energy taxation: Please, refer to the pdf document for the rates of excise for: Motor Spirit, Jet fuel and aviation kerosene and Distillate fuels. --- (1) The provisions of the First Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%. [...] (3) The Second Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%. Governance National policy structure: AN ACT to amend the Customs Tariff Act 1975 and the Excise Tax Rates Act 1984. Full Document Text 2002 Customs and Excise Amendment No. 14 SAMOA Arrangement of Provisions Short title and commencement Amendment to Customs Tariff Act 1975 Amendment to Excise Tax Rates Act 1984 __________ 2002, No. 14 AN ACT to amend the Customs Tariff Act 1975 and the Excise Tax Rates Act 1984. [28thJune 2002] 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 and Excise Amendment Act 2002 and shall be read with and form part of the respective Acts that it amends. (2) This Act shall come into operation as follows - (a) Section 2 shall take effect from 1stOctober 2002; and (b) All other sections shall take effect from 1stJune 2002 and accordingly shall have retrospective effect. 2. Amendment to Customs Tariff Act 1975–(1) The provisions of the First Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%. (2) Notwithstanding subsection (1), the particular amend-ments stated in the Schedule to this Act shall be made to the First Schedule to the Customs Tariff Act 1975. (3) The Second Schedule to the Customs Tariff Act 1975 shall be amended by deleting the rate of 10% import duty in each instance that it is imposed and substituting a rate of 8%. 3. Amendment to the Excise Tax Rates Act 1984– The Schedule to the Excise Tax Rates Act 1984 is amended by deleting the amounts of excise duty applying to the items listed below and substituting the amount of excise duty specified for each item: Tariff item Description Excise2201 (all items) Mineral waters and aerated 33 sene per litre waters 2202 (all items) Waters containing added sugar or other sweetening matter or flavoured 33 sene per litre 2203 (all items) 2204.1010, 2204.2110, Beer made from malt $2.00 per litre 2204.2910, 2204.3000 2204.1090, 2204.2190, Wine of fresh grapes - Of an alcohol strength by volume of less than 15% $4.00 per litre 2204.2990, Wine of fresh grapes - Other $6.60 per litre 2205.1020, 2205.9020 Flavoured wine of fresh grapes - Of an alcohol strength by volume of less than 15% $4.00 per litre 2205.1090, 2205.9090 Flavoured wine of fresh grapes` - Other $6.60 per litre 2206 (all items) Other fermented beverages $33.00 per litre 2208.2010, 2208.3010, 2208.4010, 2208.5010, 2208.6010, 2208.7010, 2208.7021, 2208.9011 Undenatured ethyl alcohol - Of an alcohol strength by 2208.2020, 2208.3020, 2208.4020, 2208.5020, 2208.6020, 2208.7012, volume of 30% or less $8.25 per litre 2208.7022, 2208.9021 Undenatured ethyl alcohol - Of an alcohol strength by 2208.2090, 2208.3090, 2208.4090, 2208.5090, 2208.6090, 2208.7019, volume exceeding 30% but not exceeding 57.12% $13.20 per litre 2208.7029, 2208.9099 Undenatured ethyl alcohol - Of an alcohol strength by volume of 57.12% or higher $26.40 per litre 2402 (all items) Cigarettes 185% or $149.18 per kg or 1,000 sticks whichever is the higher 2403.1010, 2403.1090 Other manufactured tobacco 185% or $127.36 per kg, whichever is the higher 2710.0010 Motor spirit 41 sene per litre 2710.0030 Jet fuel and aviation kerosene 23 sene per litre 2710.0050 Distillate fuels 40 sene per litre SCHEDULE Amendments to the First Schedule of theCustoms Tariff Act 1975 A rate of duty of 5% shall be imposed on the following items: Tariff Item Description9507 (all items) Fishing rods, fish-hooks etc. 8902 Fishing vessels __________ Printed by the Clerk of the Legislative Assembly, under the authority of the Legislative Assembly.