Excise Tax Rate Act 1984

	Home \| Databases \| WorldLII \| Search \| Feedback Consolidated Acts of Samoa 1996

1. Short title and commencement
2. Interpretation
3. Rates of excise duty
4. Alteration and modification of
Schedule
5. Alternative Rates of Duty
Schedule

1. Short title and commencement - This Act may be cited as the Excise Tax Rate Act 1984 and shall come into force on a date appointed by the Order of the Head of State.

2. Interpretation - (1) In this Act, "Customs Tariff" means the Customs Tariff contained in the First Schedule of the Customs Tariff Act 1975.

(2) The interpretation of the Schedule to this Act shall be governed by the principles appearing in the rules for the interpretation of the Customs Tariff.

3. Rates of excise duty - Excise duty shall be imposed, collected and paid pursuant to the Excise Tax (Import administration) Act 1984 and the Excise Tax (Domestic Administration) Act 1984 on all items of the Customs Tariff mentioned in the Schedule to this Act at the rate specified in the Schedule.

4. Alternation and modification of Schedule - Any alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 shall operate as an alteration or modification of any corresponding item in the Schedule to this Act.

5. Alternative Rates of Duty - If alternative rates of excise duty are specified in the Schedule the higher of those rates apply.

Tariff Item	Description	Rate of Excise (%)
17. 04.00	Sugar Confectionary, not containing cocoa	45
18.06.00	Chocolate and other food preparations containing cocoa	45
22.01.00	Spa waters, and aerated water, ice and snow
22.01.01	Spa waters, and aerated water	20
22.02.00	Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No.20.07.00	20
22.03.00	Beer made from malt	55 or 96 sene per litre whichever is the greater
22.05	Wine or fresh grapes; grape must with fermentation arrested by the addition of alcohol
22.05.01	Champagne and other sparkling wines of fresh grapes	20
22.05.09	Other wine of fresh grapes	20
22.06.00	Vermouths, and other wines or fresh grapes flavoured with aromatic extracts	20
22.07	Other fermented beverages (for example cider, perry and mead)
22.07.01	Ginger beer, herb beer and other non-alcoholic fermented beverages	20
22.07.09	Other	20
22.09	Spirits (other that those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages.
22.09.01	Whisky	60
22.09.02	Liqueurs	60
22.09.03	Brandy	60
22.09.04	Gin	60
22.09.05	Rum	60
22.09.06	Bitters	60
22.09.09	Other	60
24.02	Manufactures tobacco, tobacco extracts and essences
24.02.01	Cigars and cheroots; cigarillos	140
24.02.02	Cigarettes	140 or $69.02 sene per kilogram or 1000 sticks of cigarettes whichever is the greater
24.02.04	Other manufactured tobacco	140 or $50.15 sene per kilogram whichever the greater
33.06	Perfumery, cosmetic or toilet preparations; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses
33.06.09	Other perfumery, cosmetic or toilet preparations; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses	45
37.02.00	Film in rolls, sensitised, unexposed perforated or not	20
48.11.00	Wallpaper and lincrusta; window transparencies of paper	20
48.12.00	Floor coverings prepared on a base of paper or of paperboard, whether or not cut to size, with or without a coating of linoleum compound	20
58.01.00	Carpets, carpeting and rugs, knotted (made up or not)	20
59.02	Felt and articles of felt, whether or not impregnated or coated:
59.02.01	Floor coverings	20
59.10.00	Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not	20
70.19.00	Glass beads, imitation pearls, imitation precious and semiprecious stones, fragments and chippings, and similar fancy or decorative glass small wares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not a backing, for mosaics and similar decorative purposes; artificial eyes of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp worked glass; glass grains	45
71.01.00	Pearls, unworked or worked, but not mounted set or strung (except ungraded pearls temporary strung for convenience of transport).	45
71.02	Precious and semiprecious stones, unworked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport).
71.02.01	Rough diamonds, unsorted; sorted diamonds other than industrial diamonds; rough or simply sawn, cleaved or bruted.	45
71.02.09	Other diamonds; other precious or semi-precious stones	45
71.03.00	Synthetic or reconstructed precious or semiprecious stones, unworked, cut not otherwise worked but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)	45
71.04.00	Dust and powder of natural or synthetic precious or semiprecious stones	45
71.05.00	Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured	45
71.06.00	Rolled silver, unworked or semi-manufactured	45
71.07	Gold, including platinum-plated gold, in-wrought or semi-manufactured
71.07.01	Non-monetary	45
71.07.09	Monetary	45
71.08.00	Rolled gold on base metal or silver, unworked or semi-manufactured	45
71.09.00	Platinum and other metals of the platinum group, unwrought or semi-manufactured	45
71.10.00	Rolled platinum or other platinum group metals, on base metal or precious metals, unworked or semi-manufactured	45
71.11	Goldsmiths’, silversmiths; and jewellers’ sweepings, residues, lemels, and other waste and scrap, of precious metal;
71.11.01	Of gold, excluding sweepings containing other precious metals.	45
71.11.09	Other	45
71.12.00	Articles of jewellery and parts thereof, of precious metal or rolled precious metal.	45
71.13.00	Articles of goldsmiths’ or silversmiths’ wares and part thereof, of precious metal, other that goods falling within heading No.71.12	45
71.14.00	Other articles of precious metal or rolled precious metal	45
71.15.00	Articles consisting of, or incorporating pearls, precious or semiprecious stones (natural, synthetic or reconstructed).	45
71.16.00	Imitation jewellery	45
83.09	Clasps, frames with clasps for handbags and the like, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal, of a kind commonly used for clothing travel goods, handbags or other textiles or leather goods; tubular rivets and bifurcated rivets, of base, of base metal; beads and spangles, of base metal:
83.09.01	Beads and spangles, of base metal.	45
84.12.00	Air conditioning machines, self-contained comprising a motor-driven fan and elements for changing the temperature and humidity of air.	20
84.15	Refrigerators and refrigerating equipment (electrical and other).
84.15.02	Refrigerators, domestic, electrical (including deep freezers)	20
84.15.03	Parts of domestic refrigerators and freezers.	20
84.19	Machinery for cleaning or dying bottles or other container; machinery for filing, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery for aerating beverages; dish washing machines:
84.19.01	Dish-washing machines of the household type	20
84.25	Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers: winnowing and similar cleaning machinery for seed, grain or leguminous vegetables and egg grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No. 84.29):
84.25.01	Lawn Mowers	20
84.40	Machinery for washing, cleaning, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machine; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machinery of a type used for printing a repetitive design, repetitive design, repetitive words or overall colour on textiles leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefore: 84.40.01 Clothes washing machines, each of a dry linen capacity not exceeding 6 kg; drying machines, other than industrial.	20
85.06	Electromechanical domestic appliances, with self-contained electric motor
85.06.01	Appliances	20
85.12	Electric Instantaneous or storage water heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hairdressing appliances (for example hair dryers, hair curlers, curling tong heaters) and electric smoothing irons; electrothermic domestic appliances; electric heating resistors, other than those of carbon:
85.12.01	Electric instantaneous or storage water heaters and immersion heaters; electric heating resistors.	20
85.12.02	Electric stoves and ranges; electric hair dressing apparatus; other appliances and apparatus.	20
85.14	Microphones and stands therefore; loud-speakers; audio-frequency electric amplifiers:
85.14.01	Apparatus, including stands for micro-phones.	20
85.15	Radiotelegraphic and Radiotelephonic transmission and reception apparatus, radio-broadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus:
85.15.02	Television broadcast receivers, whether or not combined with sound recorders or reproducers or with radio broadcast receivers.	45
85.15.04	Other apparatus of this heading	45
87.01	Tractors (other than those falling within heading No. 87.07), whether or not fitted with power take offs, winches or pulleys:
87.01.01	Road Tractors, being prime movers for the load bearing portions of articulated motor vehicles (semi-trailers).	10
87.02	Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles) other than those of heading No. 87.09:
	Passengers motor cars - sedan, station wagons and double cab vehicles:
87.02.01	With an engine capacity of up to 2000 cc.	50
87.02.02	With an engine capacity of 2000-3000 cc.	60
87.02.03	With an engine capacity of over 3000 cc	70
87.02.04	Lorries, over two tons	10
87.02.05	Other trucks.	8
87.02.09	Vans	20
87.03.00	Special purpose motor lorries and vans (such as breakdown lorries, fire engines, fire escapes, road sweeper lorries, snow-ploughs spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02	10
87.04	Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03
87.04.01	87.01.01	10
87.04.03	87.02.01, 87.02.02, 87.02.03.	50
87.05.04	87.02.04, 87.02.05, 87.03.00	10
87.05	Bodies (including cabs) for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03
87.05.01	87.01.01	10
87.05.03	87.02.01, 87.02.02, 87.02.03	50
87.05.04	87.02.04, 87.02.05, 87.03.00	10
87.09	Motorcycles, autocycles and fitted with an auxiliary motor, with or without sidecars; side cars of all kinds
87.09.09	Other	20
88.02	Flying machines, gliders and kites Rotochutes:
88.02.01	Helicopters	50
88.02.02	Aircraft, not fitted with means of mechanical propulsion; rotochutes; other aircraft of an unladen weight not exceeding 2,000 kg	20
88.02.09	Other aircraft	50
89.01	Ships, boats and other vessels not falling within any of the following headings of this chapter
89.01.02	Yachts and other vessels for pleasure or sports	20
89.01.09	Other	50
90.05.00	Refracting telescopes (monocular or binocular), prismatic or not	20
90.07	Photographic cameras; photographic flashlight apparatus and flash-bulbs other than discharge lamps of heading No. 86.20:
90.07.01	Photographic Cameras	20
90.07.02	Photographic flashlight apparatus and flashlights other than discharge lamps of heading No. 85.20	20
90.07.09	Parts and accessories	20
90.08	Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles;
90.08.01	Cinematographic cameras, projectors, sound recorders and sound reproducers, combines or not, for film of less than 16mm width including cameras for double 8mm film	20
90.08.02	Cinematographic cameras, projectors, sound recorders and sound reproducers, combined or not, for film of 16mm or greater	20
90.08.09	Parts and accessories	20
91.01.00	Pocket watches, wrist watches and other watches, including stop watches.	20
91.07.00	Watch movements (including stop watch movements), assembled.	20
91.09.00	Watch cases and parts of watch cases.	20
92.01.00	Pianos (including automatic pianos whether or not with keyboards); harpsichords and other keyboard stringed instruments, harps but not including Aeolian harps.	20
92.02.00	Other string musical instruments.	20
92.03.00	Pipe and reed organs, including harmonioums and the like.	20
92.04.00	Accordions, concertinas and similar musical instruments, mouth organs	20
92.05.00	Other wind musical instruments.	20
92.06.00	Percussion musical instruments (for example, drums, xylophones, cymbals castnets).	20
92.07.00	Electromagnetic, electrostatic, electronic and similar musical instruments (for example pianos, organs, accordions).	20
92.08.00	Musical instruments not falling within any other heading of this chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sign signalling instruments (for example whistles and perforated music rolls and mechanisms for musical boxes, metronomes, tuning forks and pitch pipes of all kinds.	20
92.11	Gramophones dictating machines and other sound recorders or reproducers, including record players and tape decks, with or without sound heads; television image and sound recorders and reproducers:
92.11.01	Television image and sound recorders or reproducers. Electric gramophones:	45
92.11.02	Coin operated	45
92.11.03	Other.	45
92.11.09	Other.	45
92.12.00	Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and all articles of a kind commonly used for sound or similar recording.	45
92.13.00	Other parts and accessories of apparatus falling within heading No. 92.11.	45
93.01.00	Side arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefore.	45
93.02.00	Revolvers and pistols, being firearms.	45
93.05	Arms of other descriptions, including air, spring and similar pistols, rifles and guns:
93.05.01	Spear guns for underwater use.	45
93.05.09	Other	45
93.06.00	Parts of arms, including gun barrels blanks, but not including parts of side-arms.	45
98.10.00	Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks
98.11.00	Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof.	45
98.14.00	Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor.	20

The Schedule incorporates all amendments up to and including those contained in the Omnibus Charges and Fees Amendment Act 1991. The Excise Tax Rate Amendment Act 1994/1995 added section 5 and amended items 22.03.00, 24.02.01, 02 and 04 in the Schedule.

The Excise Tax Rate Act 1984 is administered in the Department of Inland Revenue

Consolidated Acts of Samoa 1996

Excise Tax Rate Act 1984