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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
EXCISE (AMENDMENT) Act No.20 Of 2012
Arrangement of Sections
1 Amendment
2 Commencement
REPUBLIC OF VANUATU
Assent: 30/05/2012
Commencement: 02/07/2012
EXCISE (AMENDMENT)
ACT NO.20 OF 2012
An Act to amend the Excise Act [CAP 290].
Be it enacted by the President and Parliament as follows-
The Excise Act [CAP 290] is amended as set out in the Schedule.
This Act commences on the day on which it is published in the Gazette.
SCHEDULE
AMENDMENTS OF EXCISE ACT [CAP 290]
1 Schedule 1 – Harmonised System Tariff Items 22.08 – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages
Repeal the category, substitute
| | 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. | |
| 71. | 2208.1000 | - Compound alcoholic preparations of a kind used for the manufacture of beverages | 200 Vatu per litre |
| 72. | 2208.2000 | - Spirits obtained by distilling grape wine or grape marc | 300 Vatu per litre |
| | | - Whiskies: | |
| 73. | 2208.3010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 74. | 2208.3020 | - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 74.A | 2208.3030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
| | | - Rum and other spirits obtained by distilling fermented sugar-cane products | |
| 75. | 2208.4010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 76. | 2208.4020 | - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 76.A | 2208.4030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
| | | - Gin and Geneva: | |
| 77. | 2208.5010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 78. | 2208.5020 | - - - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 78.A | 2208.5030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
| | | - Vodka: | |
| 79. | 2208.6010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 80. | 2208.6020 | - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 80.A | 2208.6030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
| | | - Liqueurs and cordials: | |
| 81. | 2208.7010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 82. | 2208.7020 | - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 82.A | 2208.7030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
| | | - Other : | |
| 83. | 2208.9010 | - Less than 10% by volume of alcohol | 200 Vatu per litre |
| 84. | 2208.9020 | - 10% or more but not exceeding 37% by volume of alcohol | 420 Vatu per litre |
| 84.A | 2208.9030 | - 37% by volume of alcohol or more | 1,200 Vatu per litre |
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URL: http://www.paclii.org/vu/legis/num_act/ea2012160