Customs Tariff (Budget Amendment) Act 2016

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TO AMEND THE CUSTOMS TARIFF ACT 1986
ENACTED by the Parliament of the Republic of Fiji—
Short title and commencement1.—(1) This Act may be cited as the Customs Tariff (Budget Amendment) Act 2016.
(2) This Act comes into force on 23 June 2016, except for section 6 of this Act which comes into force on 1 January 2017.
(3) In this Act, the Customs Tariff Act 1986 shall be referred to as the “Principal Act”.
Section 11A amended2. Section 11A of the Principal Act is amended by deleting subsection (1) and
substituting the following—
“(1) The Minister responsible for finance may, subject to such conditions as the Minister considers necessary, exempt the payment of duty on the importation or purchase of—
(a) ex-bond of machinery, equipment and materials if the Minister is satisfied that they are to be used by any company licensed under the Tax Free Zones Decree 1991; and
AN ACT
ACT NO. 29 OF 2016
I assent.
J. K. KONROTEPresident
[12 July 2016]
(b) any goods, materials or equipment determined by the Minister responsible for finance as necessary for the purposes of humanitarian aid and natural disaster relief and recovery from a natural disaster declared in accordance with section 17 of the Natural Disaster Management Act 1998.”
Part 1 of Schedule 2 amended3. Part 1 of Schedule 2 to the Principal Act is amended by—
(a) deleting the duty rates appearing in column 3 and substituting the new duty rates in column 4 specified in the table below for the following tariff items—
Tariff Item Column Delete Substitute
1901.10.00 3 “5%” “Free”
2106.90.32 3 “$74.57” “$85.75”
2106.90.39 3 “$130.58” “$150.17”
2203.00.10 3 “$3.50” “$4.03”
2203.00.90 3 “$4.76” “$5.47”
2204.10.90 3 “$7.43” “$8.54”
2204.21.90 3 “$6.59” “$7.58”
2204.29.90 3 “$6.59” “$7.58”
2205.10.90 3 “$6.59” “$7.58”
2205.90.90 3 “$6.59” “$7.58”
2206.00.19 3 “$4.55” “$5.23”
2206.00.22 3 “$4.55” “$5.23”
2206.00.29 3 “$7.26” “$8.35”
2206.00.92 3 “$4.55” “$5.23”
2206.00.99 3 “$6.59” “$7.58”
2207.10.00 3 “$130.58” “$150.17”
2207.20.10 3 “$74.57” “$85.76”
2207.20.90 3 “$130.58” “$150.17”
2208.20.10 3 “$2.95” “$3.39”
2208.20.20 3 “$74.57” “$85.76”
2208.20.90 3 “$130.58” “$150.17”
2208.30.10 3 “$2.95” “$3.39”
2208.30.20 3 “$74.57” “$85.76”
2208.30.90 3 “$130.58” “$150.17”
2208.40.10 3 “$2.95” “$3.39”
2208.40.20 3 “$74.57” “$85.76”
2208.40.90 3 “$130.58” “$150.17”
Tariff Item Column Delete Substitute
2208.50.10 3 “$2.95” “$3.39”
2208.50.20 3 “$74.57” “$85.76”
2208.50.90 3 “$130.58” “$150.17”
2208.60.10 3 “$2.95” “$3.39”
2208.60.20 3 “$74.57” “$85.75”
2208.60.90 3 “$130.58” “$150.17”
2208.70.11 3 “$2.95” “$3.39”
2208.70.12 3 “$74.57” “$85.76”
2208.70.19 3 “$130.58” “$150.17”
2208.70.21 3 “$2.95” “$3.39”
2208.70.22 3 “$74.57” “$85.76”
2208.70.29 3 “$130.58” “$150.17”
2208.90.11 3 “$2.95” “$3.39”
2208.90.19 3 “$2.95” “$3.39”
2208.90.21 3 “$74.57” “$85.76”
2208.90.29 3 “$74.57” “$85.76”
2208.90.91 3 “$130.58” “$150.17”
2208.90.99 3 “$130.58” “$150.17”
2401.10.00 3 “$228.74” “$263.05”
2401.20.00 3 “$228.74” “$263.05”
2401.30.00 3 “$228.74” “$263.05”
2402.10.00 3 “$147.27” “$169.36”
2402.20.00 3 “$242.52” “$278.90”
2402.90.10 3 “$147.27” “$169.36”
2402.90.90 3 “$242.52” “$278.90”
2403.11.00 3 “$147.27” “$169.36”
2403.19.00 3 “$147.27” “$169.36”
2402.20.00 4 “$132.73” “$263.05”
2402.90.90 4 “$132.73” “$263.05”
3808.91.10 3 “15%” “5%”
4015.11.00 3 “32%” “5%”
4823.90.10 3 “5%” “Free”
6307.90.10 3 5% “Free”
8517.62.10 2 “Wireless”
8544.70.00 3 “5%” “Free”
Tariff Item Column Delete Substitute
8703.22.50 3 “$5,350” “$7,500”
8703.22.90 3 “$5,350” “$7,500”
8703.23.15 3 “$9,150” “$11,500”
8703.23.19 3 “9,150” “$11,500”
8703.23.25 3 “$9,150” “$18,000”
8703.23.29 3 “$9,150” “$18,000”
8703.24.50 3 “$13,000” “$23,000”
8703.24.90 3 “13,000” “$23,000”
8703.31.50 3 “$5,350” “$7,500”
8703.31.90 3 “$5,350” “$7,500”
8703.32.50 3 “$9,150” “$11,500”
8703.32.90 3 “$9,150” “$11,500”
8703.33.15 3 “$9,150” “$18,000”
8703.33.19 3 “$9,150” “$18,000”
8703.33.25 3 “$13,000” “$23,000”
8703.33.29 3 “$13,000” “$23,000”
8716.39.90 3 “32% or $6,707” “15% or $3,000”
(b) deleting tariff items 0105.11, 0105.11.10, 0105.11.90, 0105.12, 0105.12.10, 0105.12.90, 0105.13, 0105.13.10, 0105.13.90, 0105.14, 0105.14.10, 0105.14.90, 0105.15, 0105.15.10 and 0105.15.90 and substituting the following new tariff items—
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
“0105.11.00 --Fowls of the species Gallus domesticus
Free Free 9% Free 001.41 u
0105.12.00 --Turkeys Free Free 9% Free 001.41 u
0105.13.00 - -Ducks Free Free 9% Free 001.41 u
0105.14.00 --Geese Free Free 9% Free 001.41 u
0105.15.00 -- Guinea fowls Free Free 9% Free 001.41 u”
(c) inserting the following new tariff item 4802.62.20 after tariff item 4802.62.10—
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
“4802.62.20 ---Thermal paper and bond rolls
32% Free 9% Free 641.29 kg”
Part 2 of Schedule 2 amended4. Part 2 of Schedule 2 to the Principal Act is amended by—
(a) in the heading “Concession Applicable to Particular Goods”, inserting the following new paragraphs after paragraph 3(b)—
“(c) that the goods are not manufactured and available locally;
(d) that the supplier is not able to respond to a request for supply within 24 hours;
(e) that the goods are not supplied within the period agreed by the supplier and purchaser;
(f) that all conditions specified under this Part and any additional conditions that may be specified by the Comptroller under this Note are fulfilled, provided that—
(i) when any condition affecting the goods is not fulfilled after the goods leave Customs control, the Comptroller may disallow the concession and collect the rate of duty applicable under Part 1; and
(ii) such collection shall be without prejudice to any other law for the time being in force.”; and
(b) in Concession Code 131, inserting “new Rough Terrain Vehicles (RTV) and new 2 and 3 seater panel vehicles less than 3 tonnes” after “New Quad Bikes”.
Part 3 of Schedule 2 amended5. Part 3 of Schedule 2 to the Principal Act is amended by—
(a) in paragraph 3 of the heading “Concession Applicable to Particular Persons or Bodies”, inserting the following new paragraphs after paragraph (f)—
“(g) that the goods are not manufactured and available locally; or
(h) the supplier is not able to respond to a request for supply within 24 hours; and
(i) the goods are not supplied within the period agreed by the supplier and purchaser.”;
(b) inserting the following new Concession Code after Concession Code 213A—
Code No.
Persons or bodies
Goods Eligible for Duty Concession
Import DutyCondition Certificate to be signed byFiscal Excise VAT
(1) (2) (3) (4) (5) (6) (7) (8)“213B Licensed
downtown duty free shops
All goods approved by the Comptroller
Free Free 9% (a) that the downtown duty free shop owner shall be approved to sell by retail;
(b) that the goods shall be exported as a result of a retail sale from a licensed downtown duty free shop prior to the departure of a person leaving Fiji from an approved airport or seaport;
The person approved
by the Comptroller”
(c) that the removal from bond, storage display and subsequent sale of the goods shall be effected under such conditions as the Comptroller may from time to time impose;
(d) that the downtown duty free owner is required to pay the duty on all goods missing, damaged or any other deficiencies found in stock at the packing store or at the dispatch and the sale centers.
(c) inserting the following new Concession Code after Concession Code 215—
Code No.
Persons or bodies
Goods Eligtible for Duty Concession
Import Duty Condition Certificate to be signed by FiscalExcise VAT
(1) (2) (3) (4) (5) (6) (7) (8)
“215A Approved entities and individuals
Any goods, material or equipment
determined by the Minister responsible
for finance as necessary for
the purposes of humanitarian aid, natural disaster
relief and recovery from a natural
disaster declared in accordance with section 17 of the Natural Disaster Management Act
1998.
Free Free Free (a) that the goods are a donation to or are imported by or on behalf of an organisation or individuals approved under column (2);
(b) that the goods are for free distribution to the persons in need of support and assistance;
(c) that the goods are not for resale and are used exclusively for the purposes the concession is granted;
(d) that the disposal or use of the goods for the purpose other than that which the concession is granted subject to the conditions laid pursuant to section 11A of the Customs Tariff Act 1986.
The person approved
by the Comptroller”
(d) in column 4 of Concession Code 248, deleting “3%” wherever it appears and substituting “Free”;
(e) inserting the following new Concession Codes after Concession Code 278—
Code No.
Persons or bodies Goods Eligible for Duty Concession
Import Duty Condition Certificate to be signed by
Fiscal Excise VAT
(1) (2) (3) (4) (5) (6) (7) (8)
“279 Licensedtelecommunications
service providers
Batteries for telecommunications related equipment
5% Free 9% (a) provided that the goods are specifically used for telecommunication related equipment;
(b) provided that the goods are not manufactured and available locally;
(c) the goods are not for resale and are used exclusively for the purposes the concession is granted;
(d) the disposal or use of the goods for the purposes other than that for which the concessions are granted subject to the conditions determined by the Comptroller.
The person approved by the Comptroller”
Code No.
Persons or bodies Goods Eligible for Duty Concession
Import Duty Condition Certificate to be signed by
Fiscal Excise VAT
(1) (2) (3) (4) (5) (6) (7) (8)
“280 Shooting Association of Fiji
Target shooting shotgun, sporting
pistols and shotgun rifles;
Target ammunition;Any other goods
as approved by the Comptroller
Free Free 9% (a) Provided that the goods are specifically used for the purpose of target shooting;
(b) that the importer holds a licence to carry or use those goods;
(c) the goods are not for resale and are used exclusively for the purposes the concession is granted;
(d) that the disposal or use of the goods for the purposes other than that for which the concessions are granted subject to the conditions determined by the Comptroller.
The person approved
by the Comptroller”
Amendment to cater for hybrid electric vehicles, plug in hybrid vehicles, electric motor vehicles and decrease in tariff for brand new passenger motor vehicles
6.—(1) The Principal Act is amended by—
(a) in Concession Code 129 of Part 2 of Schedule 2, deleting “Electric motor vehicles, Hybrid Vehicles”;
(b) in Part 1 of Schedule 2—
(i) in column 3 of tariff items 8703.21.40, 8703.21.60, 8703.22.40, 8703.22.60, 8703.23.14 and 8703.23.16, deleting “15%” and substituting “5%”; and
(ii) inserting the following new tariff items after tariff item 8703.33.29—
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
“8703.40 -- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power.
8703.40.10
8703.40.20
--- of a cylinder capacity not exceeding 1000cc---- new motor cars and racing cars Free Free 9% Free 781.2 u
---- used or reconditioned passenger motor cars and racing cars
$2000 per unit
15% 9% Free 781.2 u
8703.40.30
8703.40.40
--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc
---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.40.50
8703.40.60
--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2500 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.40.70
8703.40.80
--- of a cylinder capacity exceeding 2500 not exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$3000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.40.90
8703.40.99
--- of a cylinder capacity exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$6500 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.50 -- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power.
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
8703.50.10
8703.50.20
--- of a cylinder capacity not exceeding 1000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.50.30
8703.50.40
--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.50.50
8703.50.60
--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2500 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.50.70
8703.50.80
--- of a cylinder capacity exceeding 2500 not exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$3000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.50.90
8703.50.99
--- of a cylinder capacity exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$6500 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.60 -- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
8703.60.10
8703.60.20
--- of a cylinder capacity not exceeding 1000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
8703.60.30
8703.60.40
--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
$2,000 per unit
Free
15%
9%
9%
Free
Free
781.2
781.2
u
u
8703.60.50
8703.60.60
--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.60.70
8703.60.80
--- of a cylinder capacity exceeding 2500 not exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.60.90
8703.60.99
--- of a cylinder capacity exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.70 -- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
8703.70.10
8703.70.20
--- of a cylinder capacity not exceeding 1000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.70.30
8703.70.40
--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.70.50
8703.70.60
--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
Item No Description Import Duty ExportDuty
Statistical
Fiscal Excise VAT Code Unit
8703.70.70
8703.70.80
--- of a cylinder capacity exceeding 2500cc not exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.70.90
8703.70.99
--- of a cylinder capacity exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.80 --Other vehicles, with only electric motor for propulsion
8703.80.10
8703.80.20
--- of a cylinder capacity not exceeding 1000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.80.30
8703.80.40
--- of a cylinder capacity exceeding 1000cc not exceeding 1500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.80.50
8703.80.60
--- of a cylinder capacity exceeding 1500cc not exceeding 2500cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.80.70
8703.80.80
--- of a cylinder capacity exceeding 2500cc not exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.80.90
8703.80.99
--- of a cylinder capacity exceeding 3000cc---- new motor cars and racing cars
---- used or reconditioned passenger motor cars and racing cars
Free
Free
Free
Free
9%
9%
Free
Free
781.2
781.2
u
u
8703.90.00 - Other 15% 15% 9% Free 78.12 u”
Passed by the Parliament of the Republic of Fiji this 8th day of July 2016.Price: $1.40 S. NAVUNILAWA, Government Printer, Suva, Fiji—2016 29/Z/16—900
Official Printer Since 1883