Customs and Excise (Import Duties) (No. 2) (Amendment) Order 2022

4 Amendment of “(1) Classification and Tariff’’ under the heading “Excise” The “(1) Classification and Tariff under the heading “Excise”to the First Schedule is amended: (a) for tariff item E. 1 (a), by deleting the duty rate of “$185.36” per kg and substituting the duty rate “$203.90” per kg; and (b) for tariff item E. 1 (b), by deleting the duty rate of “$0.5209 per stick or $520.90 per kg” and substituting the duty rate “$0.54695 per stick or $546.95 per kg”; and (c) for tariff item E. 1 (c), by deleting the duty rate of “$1505.19 per kg” and substituting the duty rate “$1580.45 per kg”.

5 Legal Notice No. 315 of 2021 Legal Notice No. 315 of 2021 is revoked. 828 Dated this sixth-day of December 2022. HON. HARRY KUMA MINISTER FOR FINANCE AND TREASURY [Legal Notice No. 266] CUSTOMS AND EXCISE ACT (Cap. 121) CUSTOMS AND EXCISE (IMPORT DUTY) (AMENDMENT) (NO. 2) ORDER 2022 I, Hon. Harry Kuma, Minister for Finance and Treasury, under section 7 of the Customs and Excise Act (Cap. 121 ), make the following Order:

1 Citation This Order may be cited as Customs and Excise (Import Duty)(Amendment) (No. 2) Order 2022.

2 Commencement and Expiry This Order commences on 1 January 2023 and expires 31 December 2025.

3 Amendment to the First Schedule This Order amends the First Schedule to the Customs and Excise Act (Cap. 121) (“First Schedule”).

4 Amendment of duty rates of Tobacco and manufactured tobacco substitutes Section IV, Chapter 24 of the First Schedule is amended: (a) for tariff items “2401.1000”, “2401.2000” and “2401.3000”, by deleting the duty rate of “2558.823” per kg and substituting “2814.7053” per kg; (b) for tariff item “2402.1000”, “2401.2000” and “2401.3000”, by deleting the duty rate of “2558.823” per kg and substituting “2814.7053” per kg; ( c) for tariff item “2402.2010”, and “2402.2020”, by deleting the duty rate of “3.10453” per stick and substituting “5.3745” per stick or “5274.50” per kg; (d) for tariff item “2403.1100”, by deleting the duty rate of “2558.823” per kg, and substituting “2814.7053” per kg; (e) for tariff item “2403.1910”, “2403.9120”, “2403.9930”, “2403.1940”, “2403.1990”, “2403.9100”, “2403.9910”, “2403.9920” and “2403.9990”, by deleting the duty rate of “2558.823” per kg, and substituting “2814.7053” per kg. 829

5 Legal Notice No. 314 of 2021 Legal Notice No. 314 of 2021 is revoked. Dated this sixth-day of December 2022. HON. HARRY KUMA MINISTER FOR FINANCE AND TREASURY Honiara, Solomon Islands Printed under the authority of the Solomon Islands Government Printed by Provincial Press