REPUBLIC OF NAURU

Customs (Rates of Duty) Act 2010

As in force from 1 March 2012

This compilation comprises Act No. 2 of 2010 as amended and in force  from 1 March 2012 (being, at the time the compilation was prepared on 1 March 2012, the date of commencement of the most recent amendment).

The notes section at the end of the compilation includes a reference to the law by which each amendment was made. The Table of Amendments in  the notes section sets out the legislative history of individual provisions.

The operation of amendments that have been incorporated in the text of the compilation may be affected by application provisions that are set out in the notes section at the end of the compilation.

This compilation is prepared and published in a legislation database by the Nauru Parliamentary Counsel under the Legislation Publication Act 2011.

Contents

PART 1 – PRELIMINARY MATTERS

1                 Short title.......................................................................................... 1

2                 Commencement.................................................................................. 1

3                 Definitions......................................................................................... 1

4                 Related Acts...................................................................................... 2

5                 Act to bind Republic............................................................................ 2

PART 2 – CUSTOMS DUTY

6                 Imposition of duty............................................................................... 2

7                 Annual increase in rate of duty............................................................. 2

8                 Value of goods................................................................................... 2

9                 Harmonised system codes available for inspection................................... 3

PART 3 – AMENDMENT OF CUSTOMS ACT 1921-2009

10             Act amended...................................................................................... 3

11             Amendment of section 4...................................................................... 3

PART 4 – AMENDMENT OF CUSTOMS (AMENDMENT) ACT 2009

12             Act amended...................................................................................... 3

13             Amendment of Long Title...................................................................... 3

14             Amendment of section 3...................................................................... 4

15             Effective date.................................................................................... 4

PART 5 – MISCELLANEOUS MATTERS

16             Regulations........................................................................................ 4

17             Repeal.............................................................................................. 4

SCHEDULES

Schedule 1 – Rates of duty with annual increase............................................ 5

Schedule 2 – Rates of duty....................................................................... 6

Schedule 3 – Repealed Acts...................................................................... 7

NOTES

Table of Constituent Legislation................................................................... 8

Table of Amendments................................................................................. 8

REPUBLIC OF NAURU

Customs (Rates of Duty) Act 2010

An Act to impose customs duty on goods, to prescribe the rates of such duty, to repeal the Customs Tariff Act 1997-2007 and for related purposes

PART 1 – PRELIMINARY MATTERS

1                         Short title

This Act may be cited as the Customs (Rates of Duty) Act 2010.

2                         Commencement

This Act commences on the day it receives the certificate of the Speaker under Article 47.

3                         Definitions

In this Act:

‘dutiable goods’ means goods specified in Schedules 1 and 2;

‘fresh fruit and vegetables’ means fresh or chilled fruit and vegetables  classified  under  HSC  0701.10,  0701.90, 0702.00,

0810.40, 0810.50, 0810.60, and 0810.90;

‘harmonised system code’ means a code specified in the Harmonized Commodity Description and Coding System set out in the Annex to the International Convention on the Harmonized System, and the abbreviation ‘HSC’ has the same meaning;

‘water’ means goods classified under HSC 2201.10 and 2201.90.

4                         Related Acts

This Act must be read with the Customs Act 1921-2010 and  the

Customs Ordinance 1922-1967.

5                         Act to bind Republic

This Act binds the Republic.

PART 2 – CUSTOMS DUTY

6                         Imposition of duty

Subject to section 119 of the Customs Act 1921-2010,  duty must be charged on the import of all dutiable goods into Nauru at the rate specified opposite the goods in Schedule 1 or 2.

7                         Annual increase in rate of duty

(1)     The rate of duty for dutiable goods specified in Schedule 1 increases by 5% on:

(a)       1 July 2011; and

(b)       1 July each year after 2011.

(2)     For subsection (1), the increase in duty must be calculated on the basis of the rate of duty in force immediately before the increase.

Example for section 7

From 1 July 2011 the rate of duty for cigarettes is $110.25 per 1,000 cigarettes. From 1 July 2012 the rate of duty for cigarettes increases by 5% of $110.25 to $115.76 per 1,000 cigarettes.

8                         Value of goods

To determine the duty payable for dutiable goods specified in Schedule 2, the value of goods must be calculated in accordance with section 4 of the Customs Ordinance 1922- 1967.

9                         Harmonised system codes available for inspection

Upon request by any person, the Chief Collector of Customs must make the harmonised system codes available for inspection.

PART 3 – AMENDMENT OF CUSTOMS ACT 1921-2009

PART 4 – AMENDMENT OF CUSTOMS (AMENDMENT) ACT 2009

commenced on the day  the Customs  (Amendment)  Act   2009

commenced.

PART 5 – MISCELLANEOUS MATTERS

16                      Regulations

Cabinet may make regulations under this Act.

17                      Repeal

The Acts specified in Schedule 3 are repealed.

Note for section 17

Under sections 14 and 15 of the Interpretation Act, the amendments made by Parts II and III of the Customs Tariff Act 1997 are not affected by the repeals in section 17 of this Act.

Schedule 1

Rates of duty with annual increase

Section 6

Note for Schedule 1

Under section 7, the rate of duty for dutiable goods specified in Schedule 1 increases by 5% on:

1 July 2011; and

1 July each year after 2011.

The increase in duty must be calculated on the basis of the rate of duty in force immediately before the increase.

Example for application of section 7 to Schedule 1

From 1 July 2011 the rate of duty for cigarettes is $110.25 per 1,000 cigarettes. From 1 July 2012 the rate of duty for cigarettes increases by 5% of $110.25 to $115.76 per 1,000 cigarettes.

Rates of duty

Schedule 2

Section 6

Note for Schedule 2

For calculation of the value of dutiable goods under this Schedule see section 8.

Schedule 3

Repealed Acts

Section 17

Note for Schedule 3

Under section 20 of the Interpretation Act, the Customs Tariff (Amendment) Act 2004 (Act No. 19 of 2004) is not revived by the repeal of the Customs Tariff Act 2006.