Excise Tax Rates Amendment Act

Link to law: http://www.palemene.ws/new/wp-content/uploads/01.Acts/Acts%202006/Excise_Tax_Rates_Amendment_Act_2006_-_Eng.pdf
Published: 2006

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Arrangement of Provisions

1. Short title and
commencement
2. Principal Act
3. Schedule

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2006, No. 14


AN ACT to amend the Excise Tax Rates Act 1984.
[26th
July 2006]

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 Excise Tax Rates Amendment Act 2006.
(2) Subject to subsections (3) and (4) this Act shall come
into force on the date of assent of the Head of State.
(3) The increase in excise for roll your own tobacco,
alcoholic beverages and soft drinks is deemed to have come into
force on 1 July 2006
(4) The increase in excise for cigarette sticks shall come
into force on 1 February 2007.
(5) Notice of commencement of this Act shall be published
in Samoan and English in the Savali and one other newspaper
circulating in Samoa.
2006, No.14 Excise Tax Rates Amendment Act 5

2. Principal Act – In this Act, “Principal Act” means the
Excise Tax Rates Act 1984.

3. Schedule – The Schedule to the Principal Act 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 Excise
2202 (all items) Waters containing added 36 sene per litre
sugar or other sweetening
matter or flavoured

2203 (all items) Beer made from malt $2.20 per litre


2204.1010, 2204.2110, Wine of fresh grapes $4.40 per litre
2204.2910, 2204.3000 - Of an alcohol strength
by volume of less than
15%


2205.1090, Wine of fresh grapes $7.26 per litre
2204.2990 - Other


2205.1020, 2205.9020 Flavoured wine of fresh $4.40 per litre
grapes
- Of an alcohol strength
by volume of less than
15%


2205.1090, 2205.9090 Flavoured wine of fresh $7.26 per litre
grapes
- Other


2206 (all items) Other fermented beverages $36.30 per litre



6 Excise Tax Rates Amendment Act 2006, No.14
2208.2010, 2208.3010, Undenatured ethyl alcohol $9.08 per litre
2208,4010, 2208.5010, - Of an alcohol strength by
2208.6010, 2208.7010, volume of 30% or less
2208.7021, 2208.9011

2208.2020, 2208.3020, Undenatured ethyl alcohol $14.52 per litre
2208.4020, 2208.5020, - Of an alcohol strength by
2208.6020, 2208.7012, volume exceeding 30% but
2208.7022, 2208.9021


2208.2090, 2208.3090, Undenatured ethyl alcohol $29.04 per litre
2208.4090, 2208.5090, - Of an alcohol strength by
2208.6090, 2208.7019, 57.12% or higher
2208.7029, 2208.9099


2402 (all item) cigarettes $175 per
1000 sticks


2403.1010, 2403.1090 Other manufactured tobacco $185 per kg



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The Excise Tax Rates Amendment Act 2006 is administered
in the Ministry for Revenue