Meta Data Draft: NoRevision of previous policy?: NoDraft Year: 1975Effective Start Year: 2020Scope: NationalDocument Type: ActEconomic Sector: Energy, Power, TransportEnergy Types: All, Power, Solar, Wind, OtherIssued by: Paliament of SamoaSource: Paliament of Samoa File: Customs Tariff Amendment Act 2020Overall Summary: The Customs Tariff Amendment Act 2020 to amend the Customs Tariff Act 1975. In particular, it sets out import duty, duty excise and the rates of VAGST for energy saving devices, such as Plant, equipment and machinery, and electrical vehicles. Related Documents Other policies that are related to this one. Customs Tariff Amendment Act 2017 (Act No. 15 of 2017) Pricing Energy taxation: (b) Energy Saving Devices. Goods eligible for Duty Concession: (a) Plant, equipment and machinery including vehicles and such other items as may be determined by the minister from time to time. 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 vehicles and energy saving devices. (b) Electrical vehicles. Import duty: Free. Duty Excise: Free. Rates VAGST: 15%. Conditions: (a) Concession applies only to electrical vehicles; (b) Concession does not apply to spare parts; and (c) Concession is only for two (2) years from the date of commencement of new amendment. Governance National policy structure: AN ACT to amend the Customs Tariff Act 1975 (“principal Act”). Full Document Text 2020 Customs Tariff Amendment No. 21 SAMOA Arrangement of Provisions Short title and commencement Second Schedule amended __________ 2020, No. 21 AN ACT to amend the Customs Tariff Act 1975 (“principal Act”). [20th November 2020] BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows: 2 Customs Tariff Amendment 2020, No. 21 1. Short title and commencement: This Act may be cited as the Customs Tariff Amendment Act 2020 and commences on the date of assent by the Head of State. 2. Second Schedule amended: The Second Schedule of the principal Act is amended by substituting Columns (3) to (8) of Code 120(b) as follows: Code No Personal/ Bodies Goods eligible for Duty Concession ImportDuty Duty Excise Rates VAGST Conditions Certificate s to be signed by the Minister (1) (2) (3) (4) (5) (6) (7) (8) Code 120(b) Energy Saving Devices(a) Plant, equipment and machinery including vehicles and such other items as may be determined by the minister from time to time.Free5%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 vehicles and energy saving devices. As may be determined by the Comptroller. Concession is restricted to complete units and does not extend to spare part. (b) Electrical vehicles. Free Free 15% (a) Concession applies only to electrical vehicles; (b) Concession does not apply to spare parts; and (c) Concession is only for two (2) years from the date of commencement of new amendment. As may be determined by the Comptroller. __________ The Customs Tariff Amendment Act 2020 is administered by the Ministry of Customs and Revenue. Printed by the Clerk of the Legislative Assembly, by authority of the Legislative Assembly.