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Consolidated Acts of Samoa 2011 |
SAMOA
Arrangement of Provisions
Schedule
EXCISE TAX RATE ACT 1984
1984 No.17
AN ACT to prescribe excisable goods and excise duty rates.
[Assent and commencement date: 25 February 1984]
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 Order of the Head of State.
2. Interpretation - (1) In this Act, “Customs Tariff” means the Customs Tariff contained in Schedule 1 of the Customs Tariff Act 1975.
(2) The interpretation of the Schedule to this Act is 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 rates specified in the Schedule.
4. Alteration and modification of Schedule - An alteration or modification of an item of the Customs Tariff made by Order pursuant to the Customs Tariff Act 1975 operatesas 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.
6. Determination of Dutiable Content - For the purposes of this Act and the calculation of excise duty, the content of a cask, bottle or container shall be determined in accordance with the Customs Tariff and the provisions of Note 1 in the Schedule to this Act relating to Quantity for Duty purposes.
SCHEDULE
(Sections 2 to 6)
EXCISE TAX RATE OF SAMOA
| Tariff Item | Description | Rate of Excise |
| | | |
| 1. 2201.1010 | Natural Mineral or spa water | Free |
| | | |
| 2. 2201.1090 | Other mineral Waters and spa water | Free |
| | | |
| 3. 2201.9000 | Other waters: ice and snow | Free |
| | | |
| 4. 2202.1010 | Waters, including Mineral Waters and Aerated Waters, containing added sugar | 40 c per litre |
| | | |
| 5. 2202.1020 | Waters, including Mineral Waters and Aerated Waters, containing added sweetening matter | 40 c per litre |
| | | |
| 6. 2202.1090 | Other waters, flavoured | 40 c per litre |
| | | |
| 7. 2202.9000 | Other waters | 40 c per litre |
| | | |
| 8. 2203.0010 | Beer not exceeding 3% by volume of alcohol | $2.40 per litre |
| | | |
| 9. 2203.1090 | Other beer | $2.40 per litre |
| | | |
| 10. 2204.1010 | Sparkling wine of an alcohol strength by volume of 15% or less | $4.80 per litre |
| | | |
| 11. 2204.1090 | Other sparkling wine | $6.60 per litre |
| | | |
| | Other Wine: Grape must with Fermentation prevented or arrested by the addition of alcohol: In containers holding 2 litres or less | |
| | | |
| 12. 2204.2110-- | Of an alcohol strength by volume of 15% or less | $4.80 per litre |
| | | |
| 13. 2204.2190-- | Other | $6.60 per litre |
| | | |
| | Other | |
| | | |
| 14. 2204.2910-- | Of an alcohol strength by volume of 15% or less | $4.80 per litre |
| | | |
| 15. 2204.2990-- | Other | $8.00 per litre |
| | | |
| 16. 2204.3000 | Other Gape Must | $4.80 per litre |
| | | |
| | In containers Holding 2 litres or less | |
| | | |
| 17. 2205.1010-- | Sacramental wines | Free |
| | | |
| 18. 2205.1020-- | Of an alcohol strength by volume of 15% or less | $4.80 per litre |
| | | |
| 19. 2205.1090-- | Other | $8.00 per litre |
| | | |
| | Other | |
| | | |
| 20. 2205.9010--- | Sacramental wine | Free |
| | | |
| 21. 2205.9020-- | Of an alcohol strength by volume of 15% or less | $4.80 per litre |
| | | |
| 22. 2205.9090--- | Other | $8.00 per litre |
| | | |
| 23. 2206.0010--- | Of an alcohol strength by volume of 15% or less | $40.00 per litre |
| | | |
| 24. 2206.0090- | Other | $40.00 per litre |
| | | |
| | Spirits obtained by Distilling Grape or Grape marc | |
| | | |
| 25. 2208.2010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 26. 2208.2020-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 27. 2208.2090-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Whiskies | |
| | | |
| 28. 2208.3010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 29. 2208.3020-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 30. 2208.3090-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Rum and Tafia | |
| | | |
| 31. 2208.4010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 32. 2208.4020-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 33. 2208.4090-- | Of an alcohol strength by volume of 57.12% or higher. | $32.00 per litre |
| | | |
| | Gin and Geneva | |
| | | |
| 34. 2208.5010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 35. 2208.5020-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 36. 2208.5090-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Vodka | |
| | | |
| 37. 2208.6010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 38. 2208.6020-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 39. 2208.6090-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Liquers and cordials | |
| | Liquers | |
| | | |
| 40. 2208.7010-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 41. 2208.7012-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 42. 2208.7019-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Cordials | |
| | | |
| 43. 2208.7021-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 44. 2208.7022-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 45. 2208.7029-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| | Other | |
| | | |
| 46. 2208.9011-- | Of an alcohol strength by volume of 30% or less | $10.00 per litre |
| | | |
| 47. 2208.9021-- | Of an alcohol strength by volume exceeding 30% but less than 57.12% | $16.00 per litre |
| | | |
| 48. 2208.9099-- | Of an alcohol strength by volume of 57.12% or higher | $32.00 per litre |
| | | |
| 49. 2402.1000 | Cigars, Cheroots and cigarillos containing tobacco sticks | $193 per 1000 |
| | | |
| 50. 2402.2000 | Cigarettes containing tobacco | $193 per 1000 sticks |
| | | |
| 51. 2402.9000 | Other cigarettes | $193 per 1000 sticks |
| | | |
| 52. 2403.1010 | Twist or Stick Tobacco | $204 per kg |
| | | |
| 53. 2403.1090 | Other Tobacco | $204 per kg |
| | | |
| 54. 2710.0010 | Motor Spirits | 41 sene/litre |
| | | |
| 55. 2710.0030 | Jet Fuel/Aviation Kerosene | 23 sene/litre |
| | | |
| 56. 2710.0050 | Distillate Fuels | 40 sene/litre |
| | | |
| 57. 8701 | Tractors | 20% |
| | | |
| 58. 8701.1010 | Agricultural Tractors | 8% |
| | | |
| 59. 8701.9010 | Agricultural Tractors | 8% |
| | | |
| 60. 8702 | Motor Vehicles for the transport of ten or more persons, including the driver | 20% |
| | | |
| 61. 8702.0020 | Public Service type motor vehicles for the transport of fifteen persons or more (including the driver) | 8% |
| | | |
| 62. 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of 8702), including station
wagons and racing cars (for example, passenger motor cars, four wheel drive “off road” passenger vehicles and the like) | |
| 63. 8703.0010 | Vehicles specially designed for travelling on snow; golf cars and similar vehicles. | 20% |
| | | |
| | Other vehicles | |
| | | |
| 64. 8703.0021-- | Of a cylinder caacity not exceeding 1,000 cm3 | 10% |
| | | |
| 65. 8703.0022-- | Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,300 cm3 | 13% |
| | | |
| 66. 8703.0023-- | Of a cylinder capacity exceeding 1,300 cm3 but not exceeding 1,800 cm3 | 18% |
| | | |
| 67. 8703.0024-- | Of a cylinder capacity exceeding 1,800 cm3 but not exceeding 2,000 cm3 | 20% |
| | | |
| 68. 8703.0025-- | Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3 | 25% |
| | | |
| 69. 8703.0026-- | Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3 | 30% |
| | | |
| 70. 8703.0027-- | Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3 | 35% |
| | | |
| 71. 8703.0028-- | Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3 | 45% |
| | | |
| 72. 8703.0029-- | Of a cylinder capacity exceeding 5,000 cm3 | 50% |
| | | |
| 73. 8704 (all items) | motor vehicles for the transport of goods | 20% |
| | | |
| 74. 8705 (all items) | Special purpose vehicles | 8% |
| | | |
| 75. 8706.0020 | For motor vehicles falling under 8703.0010 | 20% |
| | | |
| 76. 8706.0021 | For motor vehicles falling under 8703.0021 | 10% |
| | | |
| 77. 8706.0022 | For motor vehicles falling under 8703.0022 | 13% |
| | | |
| 78. 8706.0023 | For motor vehicles falling under 8703.0023 | 18% |
| | | |
| 79. 8706.0024 | For motor vehicles falling under 8703.0024 | 20% |
| | | |
| 80. 8706.0025 | For motor vehicles falling under 8703.0025 | 25% |
| | | |
| 81. 8706.0026 | For motor vehicles falling under 8703.0026 | 30% |
| | | |
| 82. 8706.0027 | For motor vehicles falling under 8703.0027 | 35% |
| | | |
| 83. 8706.0028 | For motor vehicles falling under 8703.0028 | 45% |
| | | |
| 84. 8706.0029 | For motor vehicles falling under 8703.0029 | 50% |
REVISION NOTES 2008-2011
This Act has been revised under section 5 of the Revision and Publication of Laws Act 2008.
The following general revisions have been made:
(c) Insertion of the commencement date
(d) Other minor editing has been done in accordance with the lawful powers of the Attorney General.
(i) Numbers in words changed to figures
(ii) “shall be” changed to “is”
(iii) Empowering provisions for the Schedule inserted
The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Consolidated and Revised Statutes of Samoa 2007 –
By theExcise Tax Rate Amendment Act 2008 (No.16)
Schedule - The rates of excise for many items of the Schedule were increased and new tariff items and their respective excise tax has been included.
This Act has been consolidated and revised in 2008, 2009, 2010 and 2011 by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is the official version of this Act as at 31 December 2011. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.
Aumua Ming Leung Wai
Attorney General of Samoa
Revised and consolidated in 2008 by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)
Revised in 2009, 2010 and 2011 by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).
The Excise Tax Rate Act 1984 is administered by the Ministry for Revenue.
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