Customs and Excise Act Cap. 121 Subsidiary Legislation

1.-PORTS (1) Honiara Those limits bounded by a line commencing at a point at high water mark on the northern coast of the Island of Guadalcanal being 9° 25' 22" latitude south and 159° 57' 12" longitude east; thence in a straight line to a point 9° 24' 00" latitude south and 159° 57' 12" longitude east; thence in a straight line to a point 9° 23' 00" latitude south and 160° 01' 30" longitude east; thence in a straight line to a point 9° 24' 05" latitude south and 160° 01' 30" longitude east; and thence generally in a westerly direction along the high water mark of the northern coast of the Island of Guadalcanal to the point of commencement. (The limits described above are more particularly delineated on a copy of Admiralty Chart No. 2893 deposited as Miscellaneous Plan No. 201A in the office of the Commissioner of Lands and Surveys and thereon edged red); and- Those limits bounded by a line commencing at a point where the true right bank of the Cruz Creek meets the high water mark on the northern coast of the Island of Guadalcanal; thence generally in an easterly direction along the high water mark to a point on the prolongation of the north-western boundary of Plot No. 1 Section II Township of Honiara; thence in a straight line to the northernmost comer of the said Plot No. 1; thence in a south-westerly direction along the north-western boundary of the said Plot No. 1 for approximately 217 feet; thence generally in a westerly direction parallel to and 100 feet distant from the northern boundary of Mendana Avenue road reserve to a point on the true right bank of Cruz Creek; and thence downstream along the true right bank of the Cruz Creek to the point of commencement. (The limits described above are more particularly delineated on Miscellaneous Plan No. 201B deposited in the office of the Commissioner of Lands and Surveys and thereon edged green.) (2) Giza All that area bounded by a line commencing at a point on the coast at high water mark on the south- eastern corner of the Island of Gizo being 8° 06' 42" latitude south and 156° 50' 56" longitude east; thence generally in a northerly direction along the high water mark of the Island of Gizo passing the Town of Gizo and Nusa Baruku Point to a point at high water mark being 8° 05' 36" latitude south and 156° 50' 54" longitude east; thence in a straight line due north to a point 8° 05' 00" latitude south and 156° 50' 54" longitude east; thence in a straight line due north to a point 8° 05' 00" latitude south and 156° 52' 42" longitude east; thence in a straight line due south to a point 8° 07' 42" latitude south and 156° 52' 42" longitude east; and thence in a straight line due west to a point 8° 07' 42" latitude south and 156° 50' 56" longitude east; and thence in a straight line due north to the point of commencement; but excluding therefrom all areas above high water mark on Loga Island, Nusatupi Island, Apanga Island and on any other islands within the area defined. (The bounding line described above is more particularly delineated on a copy of Hydrographic Service, Royal Australian Navy, Chart. Misc. Aus. 17 deposited as Misc. Plan No. 206 in the office of the Commissioner of Lands and Surveys, and thereon coloured red.) Property of C and E Division (consolidated to 31 December 2003) page 85 CUSTOMS AND EXCISE [CAP. 121] (3) Yandina All that area bounded by a line commencing at a point on the eastern coast of Banika Island north of Renard Sound at high water mark being 9° 03' 48" latitude south and 159° 13' 50" longitude east; thence by a straight line bearing due east to a point at sea being 159° 14' 48" longitude east; thence by a straight line bearing due south to a point at sea being 9° 05' 42" latitude south; thence by a straight line bearing due west to a point on the eastern coast of Banika Island south of Renard Sound at high water mark being 159° 14' 13" longitude east; thence generally in a northerly direction along the line of high water mark to the entrance to Renard Sound thence generally in a south-westerly direction along the line of high water mark to a point at the beginning of the said Sound thence generally in a north-easterly direction along the line of high water mark to the point of commencement. (The bounding line described above is more particularly delineated on a copy of Admiralty Hydrographic Chart No. 2975 deposited as Misc. Plan No. 245 in the office of the Commissioner of Lands and Surveys, and thereon coloured red.) (4) Nila All that area bounded by a line commencing at a point on the coast at high water mark on the northern corner of the Island ofFaisi being 7° 04' 15" latitude south and 155° 53' 28" longitude east; thence by a straight line bearing due east to a point at sea being 155° 54' 26" longitude east; thence by a straight line bearing due south to a point at sea being 7° 05' 38" latitude south; thence by a straight line bearing due west to a point on the coast at high water mark on the north-eastern corner of the Island of Poporang being 155° 54' 11" longitude east; thence generally in a westerly direction along the line of high water mark of the Island of Poporang to a point at high water mark being 7° 05' 42" latitude south and 155° 53' 05" longitude east; thence by a straight line bearing due north to a point on the coast at high water mark on the south-western corner of the Island of Faisi being 7° 04' 54" latitude south; thence generally in an easterly then northerly direction along the line of high water mark to the point of commencement. (The bounding line described above is more particularly delineated on a copy of Admiralty Hydrographic Chart No. 3268 deposited as Misc. Plan No. 244 in the office of the Commissioner of Lands and Surveys, and thereon coloured red.) (5) Munda (Customs Aerodrome) All that area comprising Land Reference Nos. 476 and 477 and parts Land Reference Nos. 57 and 142 situate at Munda, Island of New Georgia and bounded by a line commencing at a point near the north- western corner of the airstrip; thence by a straight line true bearing 79° 18' distance 7,500 feet to a point; thence by a straight line true bearing 169° 18' distance 709 feet to a point; thence by a straight line true bearing 260° 30' distance 407 feet to a point; thence by a straight line true bearing 171 ° 20' distance approximately 1,608 feet to a point on the coast at high water mark; thence by a line of high water mark in a general westerly direction distance approximately 1,700 feet to a point on the coast; thence by a straight line true bearing 354° 17' distance approximately 1,064 feet to a point, thence by a straight line true bearing 259° 18' distance 2,074 feet to a point on the coast at high water mark; thence by the line of high water mark in a general westerly direction distance approximately 1,090 feet to a point on the coast; thence by a straight line true bearing 259° 18' distance 3,070 feet to a point; thence by a straight line true bearing 349° 18' distance 700 feet to the point of commencement. (The bounding line described above is more particularly delineated on Miscellaneous Plan No. 252 deposited in the office of the Commissioner of Lands and Surveys, and thereon edged red.) (6) Yandina (Customs Aerodrome) All that piece of land being part Land Reference No. 50 situate at Banika Island, Russell Islands and bounded by a straight line commencing at a point on the north-west corner of Yandina airstrip thence by a straight line bearing magnetic 119° distance approximately 6,090 feet to a point; thence by a straight line bearing magnetic 209° distance 140 feet to a point; thence by a straight line bearing magnetic 299° distance 2,840 feet to a point; thence by a straight line bearing magnetic 209° distance 255 feet to a point; thence by a straight line bearing magnetic 299° distance 170 feet to a point; thence Property of C and E Division (consolidated to 31 December 2003) page 86 CUSTOMS AND EXCISE [CAP. 121] by a straight line bearing magnetic 29° distance 225 feet to a point; thence by a straight line bearing magnetic 299° distance 3,080 feet to the point of commencement. (The bounding line described above is more particularly delineated on Miscellaneous Plan No. 248 deposited in the office of the Commissioner of Lands and Surveys, and thereon edged red.) (7) Henderson (Customs Aerodrome) All that area comprising part Land Reference 83/R situate at Lunga, Island of Guadalcanal and 56/216/1960 bounded by a line commencing at a point near the north-western comer of the airstrip; thence by a straight line true bearing 68° 03' distance 4,605 feet to a point; thence by a straight line true bearing 338° 03' distance 260 feet to a point; thence by a straight line true bearing 68° 03' distance 1,000 feet to a point; thence by a straight line true bearing 158° 03' distance 260 feet to a point; thence by a straight line true bearing 68° 03' distance 1,895 feet to a point; thence by a straight line true bearing 158° 03' distance 1,100 feet to a point; thence by a straight line true bearing 248° 03' distance 7,500 feet to a point; thence by a straight line true bearing 338° 03' distance 1,100 feet to the point of commencement. (The bounding line described above is more particularly delineated on Miscellaneous Plan No. 254 deposited in the office of the Commissioner of Lands and Surveys, and thereon edged red.) (8) Ringgi Cove All that area known as Ringgi Cove and comprising all that sea area contained in the quadrant of a LN92/1969 circle having a radius of7,412 feet (2,259 metres) described from 000° to 090° from a point due south distance 3,960 feet (1,207 metres) from high water mark at the most southerly point of Nusatuva Island and edged in blue on Plan No. 1686 held in the office of the Commissioner of Lands and Surveys in Honiara. (10) Graciosa Bay All that area known as Graciosa Bay comprising all that sea area South of a line commencing on LN 11/1971 Spurgeon (Lwowa) Point at co-ordinate 10° 44' 00" South latitude 165° 49' 00" East longitude and extending due East for a distance of approximately 2 nautical miles to co-ordinate 10° 44' 00" South latitude 165° 49' 54" East longitude on the coastline ofNdeni (Nends) Island being more particularly delineated on Plan No. 1749 held in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged in red. (11) Gizo-Nusatupe Customs Aerodrome All that area known as Gizo/Nusatupe Aerodrome on Nusatupe Island being more particularly LN 12/1971 delineated on Plan No. 1743 held in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged in red; (12) Tulagi All that area ofTulagi delineated on a copy of Admiralty Chart No. 2658 deposited as Miscellaneous LN64/1973 Plan No. 1944 in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged blue. (13) Graciosa Bay Customs Aerodrome All that area comprising Lot 1 of Land Reference No. 589 situated at Graciosa Bay, Island ofNendo LN 54/1978 in the Santa Cruz Islands and bounded by a line commencing at a point at High Water Mark on the North West side of the airstrip; thence by a straight line true bearing 63° distance 666 metres to a point; thence by a straight line true bearing 337° distance 80 metres to a point; thence by a straight line true bearing 66° distance 240 metres to a point; thence by a straight line true bearing 153° distance 71 metres to a point; thence by a straight line true bearing 63° distance approximately 109 metres to High Water Mark; thence by the line of High Water Mark in a Southerly direction distance Property of C and E Division (consolidated to 31 December 2003) page 87 CUSTOMS AND EXCISE [CAP. 121] approximately 240 metres to a point on the shore; thence by a straight line true bearing 243° distance approximately 292 metres to a point; thence by a straight line true bearing 245° distance 128 metres to a point; thence by a straight line true bearing 335° distance 49 metres to a point; thence by a straight line true bearing 243° distance 911 metres to a point; thence by a straight line true bearing 327° distance approximately 29 metres to High Water Mark; thence by the line of High Water Mark in a general North Easterly direction to the point of commencement. (The bounding line described above is more particularly delineated on Miscellaneous Plan No. 2147 deposited in the office of the Commissioner of Lands and Surveys and thereon edged in red). (14) Lever and Mbaeni Harbour All that area known as Lever and Mbaeni Harbour, North East New Georgia in the Western Province GN 241/1981 of Solomon Islands, comprising all that area of water bounded by a line commencing at a point on the coast at high water on the south east tip ofVandeka point being 158° 33' 25" longitude east and 8° 01' 08" latitude south, thence generally in a South Westerly direction along the high water mark of Mbaeni Harbour and then eastward and northwards along the Harbour's high water mark to a point on the northern tip of Kolombanghea Peninsular being 157° 35' 5" latitude and 8° 01' 10" particularly delineated on Plan No. 2219 edged in blue deposited in the office of the Commissioner of Lands, Honiara.

2.- BOARDING STATIONS (1) Honiara All that area part of the limits of the Port of Honiara bounded by a line commencing at a point at high water mark on the northern coast of the Island of Guadalcanal being 9° 25' 22" latitude south and 159° 57' 12" longitude east; thence in a straight line to a point 9° 24' 00" latitude south and 159° 57' 12" longitude east; thence in a straight line to a point 9° 23' 42" latitude south and 159° 58' 30" longitude east; thence in a straight line to a point 9° 25' 40" latitude south, 159° 58' 30" longitude east and thence generally in a westerly direction along the high water mark of the northern coast of the Island of Guadalcanal to the point of commencement. (The limits described above are more particularly delineated on a copy of Admiralty Chart No. 2893 deposited as Miscellaneous Plan No. 201A in the office of the Commissioner of Lands and Surveys, and thereon edged blue.) (2) Giza No. 1 (Harbour) All that area bounded by a line commencing at a point on the coast of the Island of Gizo at high water mark, 8 degrees 05 minutes 05 seconds latitude south and 156 degrees 50 minutes 16 seconds longitude east, thence by a straight line to a point 8 degrees 05 minutes 05 seconds latitude south and 156 degrees 51 minutes 48 seconds longitude east, thence by a straight line to a point on the reef 8 degrees 00 minutes 58 seconds latitude south and 156 degrees 01 minutes 48 seconds longitude east, thence by a straight line to a point at high water mark on the island of Gizo 8 degrees 00 minutes 58 seconds latitude south and 156 degrees 50 minutes 44 seconds longitude east, thence by the line of high water mark in a general north westerly direction along the coast of the Island of Gizo to the point of commencement; but excluding therefrom all areas above high water mark on Loga Island, Nusatupe Island and on any other islands within the area defined. (The bounding line described above is more particularly delineated on Plan No. 1659 deposited in the office of the Commissioner of Lands and Surveys and thereon edged red.) (3) Gizo No. 2 (North) LN 117/1970 All that area within a radius of one nautical mile from position 8 degrees 04 minutes 00 seconds latitude south and 156 degrees 53 minutes 00 seconds longitude east. (4) Giza No. 3 (South) LN 117/1970 Property of C and E Division (consolidated to 31 December 2003) page 88 CUSTOMS AND EXCISE [CAP. 121] All that area within a radius of one nautical mile from position 8 degrees 08 minutes 00 seconds latitude south and 156 degrees 49 minutes 00 seconds longitude east. (The bounding lines of Gizo No. 2 (North) and Gizo No. 2 (South) boarding stations are more particularly delineated on Plan No. 1659 deposited in the office of the Commissioner of Lands and Surveys and thereon edged green.) (5) Yandina All that area being part of the Port Limits of Yandina bounded by a line commencing at a point on the southern shore line of Renard Sound, Banika Island, at high water mark being 9° 04' 29" latitude south, 159° 13' 33" longitude east; thence by a straight line bearing due north to a point in the said Sound being 9° 04' 13" latitude south; thence by a straight line bearing due east to a point at sea being 159° 13' 56" longitude east; thence by a straight line bearing due south to a point at the entrance to the said Sound on the coast of Banika Island at high water mark being 9° 04' 32" latitude south; thence generally in a westerly direction along the line of high water mark to the point of commencement. (The bounding line described above is more particularly delineated on a copy of Admiralty Hydrographic Chart No. 2975 deposited as Misc. Plan No. 245 in the office of the Commissioner of Lands and Surveys, and thereon coloured blue.) (6) Nila All that area defined for the Port of Nila. (7) Ringgi Cove Notice dated 11th All that sea area contained in the quadrant of a circle having a radius of 7,412 feet (2,259 metres) December 1969 described from 000° to 090° from a point due south distance 3,960 feet (1,207 metres) from high LN 12/1973 water mark at the most southerly point ofNusatuva Island and edged in blue on Plan No. 1688 held in the office of the Commissioner of Lands and Surveys. (8) Gizo/Nusatupe Aerodrome All that part of the area known as Gizo/Nusatupe Aerodrome on Nusatupe Island which is more LN 13/1971 particularly delineated on Plan No. 1743 held in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged in green; (9) Graciosa Bay All that area known as Graciosa Bay comprising all that sea area South of a line commencing on LN 13/1971 Spurgeon (Lwowa) Point at co-ordinate 10°44'00" South latitude 165°48'00" East longitude and extending due East for a distance of approximately 2 nautical miles to co-ordinate 10°44'00" South latitude 165°49'00" East longitude on the coastline ofNdeni (Nends) Island which is more particularly delineated on Plan No. 1749 held in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged in red. (10) Graciosa Bay Aerodrome GN 183/1978 All that part of the area known as Graciosa Bay Aerodrome on the Island of Nendo being more particularly delineated on Plan No. 2147 deposited in the office of the Commissioner of Lands and Surveys and thereon edged in blue. (11) Kolombanghea All that sea area contained in the quadrant of a circle having a radius of 2259 metres described for GN 242/1981 315° to 145° from a point at the Northern Tip north from high water of the Kolombanghea village Property of C and E Division (consolidated to 31 December 2003) page 89 CUSTOMS AND EXCISE [CAP. 121] peninsular being 15° 35' 5" latitude and 8° 01' 10" longitude and as shown on Plan No. 2219 deposited in the office of the Commissioner of Lands, Honiara.

3.- APPROVED PLACES OF UNLOADING AND APPROVED PLACES OF LOADING (1) Honiara LN 96/1967 That part of the Honiara main wharf, the limits whereof are depicted on Plan No. 1500 deposited in the office of the Commissioner of Lands and Surveys and thereon edged blue. (2) Gizo All that part of the main wharf to the north of Lot 40, section 1 Gizo which is depicted on Miscellaneous Plan No. 235 deposited in the office of the Commissioner of Lands and Surveys, and thereon edged blue. (3) Yandina All that part of the wharf depicted on Miscellaneous Plan No. 256, deposited in the office of the Commissioner of Lands and Surveys, and thereon edged blue. (4) Nila The jetty known as Nila Catholic Mission Wharf. (5) Munda (Customs Aerodrome) All that shed constructed of timber and galvanised iron situated at Labeti, Island of New Georgia, which is more particularly depicted on Miscellaneous Plan No. 252 and deposited in the office of the Commissioner of Lands and Surveys, and thereon edged green. (6) Yandina (Customs Aerodrome) All that piece of land being part Land Reference No. 50 and part of the Customs Aerodrome of Yandina Airstrip and commencing at a point 3,080 feet from the western end of the said Airstrip; thence by a straight line bearing magnetic 119° distance 170 feet to a point; thence by a straight line bearing magnetic 209° distance 225 feet to a point; thence by a straight line bearing magnetic 299° distance 170 feet to a point; thence by a straight line bearing magnetic 29° distance 225 feet to the point of commencement. (The area described above is more particularly delineated on Miscellaneous Plan No. 248 deposited in the office of the Commissioner of Lands and Surveys, and thereon coloured green.) (7) Gizo (Limited to the unloading and loading of bulk fuel oils and bulk Petroleum Spirit only.) All that jetty north of Lot 39 section 1 Gizo which is depicted on Miscellaneous Plan No. 235 deposited in the office of the Commissioner of Lands and Surveys, and thereon edged violet. (8) Henderson (Customs Aerodrome). 56/216/1960 Property of C and E Division (consolidated to 31 December 2003) page 90 CUSTOMS AND EXCISE [CAP. 121] All that building constructed of concrete blocks and galvanised iron situate within the Customs Aerodrome and which is more particularly depicted on Miscellaneous Plan No. 254 deposited in the office of the Commissioner of Lands and Surveys, and thereon coloured green. (9) Lever's Pacific Timbers Limited's Wharf and Ringgi Cove (a) That part of Lever's Pacific Timbers Limited's wharf the limits whereof are delineated and edged LN96/1969 in blue on Plan No. 1696 held in the office of the Commissioner of Lands and Surveys in Honiara as an approved place of loading and unloading; and (b) that part of the foreshore of Ringgi Cove the limits whereof are delineated and edged in green on Plan No. 1696 held in the office of the Commissioner of Lands and Surveys in Honiara as an approved place of loading, but only for the purpose ofloading timber. (10) Graciosa Bay Those parts of the Westem foreshore of Graciosa Bay- LN 11/1971 (i) commencing 600 metres (1969 feet) North of a point opposite the centre line of Graciosa Bay/Lwowa Aerodrome runway and running in a northerly direction for a distance of 500 metres (1640 feet) to Spurgeon (Lwowa) Point; and (ii) commencing 600 metres (1969 feet) South of a point opposite the centre line of Graciosa Bay/Lwowa Aerodrome runway and running in a southerly direction for a distance of 600 metres ( 1969 feet); the aforesaid being more particularly delineated on Plan 1749 held in the office of the Commissioner of Lands and Surveys at Honiara and thereon edged in green. (11) Gizo/Nusatupe Customs Aerodrome All that part of the area known as Gizo/Nusatupe Aerodrome on Nusatupe Island being more LN 12/1971 particularly delineated on Plan No. 1743 held in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged in green. (12) Tulagi The wharf at Tulagi known as Solomon Taiyo Wharf and more particularly depicted on Plan No. LN64/1973 1943 deposited in the office of the Commissioner of Lands and Surveys in Honiara and thereon edged black, to be a place where coastwise or imported goods or goods about to be carried coastwise or exported may be unloaded or loaded. (13) Graciosa Bay Customs Aerodrome LN 54/1978 All that part of the area known as Graciosa Bay Aerodrome on the Island of Nendo being more particularly delineated on Plan No. 2147 deposited in the office of the Commissioner of Lands and Surveys and thereon edged in green. (14) Levers Pacific Timbers Ltd Wharf, Mbaeni Harbour (a) The part of Levers Pacific Timbers Limited Wharf at Mbaeni Harbour, the limits whereof are GN 243/1981 delineated and edged in red on the Plan No. 2220 deposited in the office of the Commissioner of Lands, Honiara; and (b) that part of the foreshore of Mbaeni Harbour the limits whereof are delineated and edged in green on plan No. 2220 deposited in the office of the Commissioner of Lands, Honiara. Property of C and E Division (consolidated to 31 December 2003) page 91 CUSTOMS AND EXCISE [CAP. 121] LN 111/1967 THE CUSTOMS (TOBACCO RAW MATERIALS) (SUSPENSION OF DUTIES) ORDER (Section 7) [27th July 1967]

1. This Order may be cited as the Customs (Tobacco Raw Materials) (Suspension of Duties) Order.

2. All import duties upon the following goods are hereby suspended, that is to say, all materials for the manufacture of tobacco products, admitted as such by the Comptroller, and imported by the Solomon Islands Tobacco Company Limited for use in the manufacture of tobacco products under and in accordance with a licence issued under rule 4 of the Excise (Manufactured Tobacco) Rules, and so used: Provided that any such materials so imported for such use as aforesaid which are thereafter not used in the manufacture of tobacco products under and in accordance with a licence under rule 4 of the Excise (Manufactured Tobacco) Rules, shall be liable to the duties that would have otherwise been payable at the time of first entry thereof. LN 112/1967 THE EXCISE (MANUFACTURED TOBACCO) ORDER (Section 7) [27th July 1967]

1. This Order may be cited as the Excise (Manufactured Tobacco) Order.

2. There is hereby imposed an excise duty of fifty-five cents upon each pound net weight of the following tobacco products manufactured in Solomon Islands, that is to say, plug, fig, twist, stick, cake and coarse-cut tobacco, manufactured otherwise than as a cottage, village or co-operative industry or by any person for consumption by himself or his family. Property of C and E Division (consolidated to 31 December 2003) page 92 CUSTOMS AND EXCISE [CAP. 121] THE CUSTOMS AND EXCISE (BEER RAW MATERIALS) LN 115/1992 (SUSPENSION OF DUTIES) ORDER (Section 7) [9th October 1992J

1. This Order may be cited as the Customs and Excise (Beer Raw Materials) (Suspension of Duties) Order.

2. All import duties upon the following goods are hereby suspended, that is to say, all materials for the manufacture of beer products admitted as such by the Comptroller, and imported by Solomon Breweries Ltd for the use in the manufacture of beer products under and in accordance with rule 4 of the Excise (Beer) Rules and so used: Provided that any such materials so imported for such use as aforesaid which are thereafter not used in the manufacture of beer products under and in accordance with a licence under rule 4 of the Excise (Beer) Rules, shall be liable to the duties that would have otherwise been payable at the time of the first entry thereof.

3. This Order shall be in force for five years from 23rd September 1992. THE CUSTOMS AND EXCISE (REDUCED RA TE OF DUTY) LN 100/1993 (BEEF FROM VANUATU) ORDER (Section 7) [14th June 1993} 1. This Order may be cited as the Customs and Excise (Reduced Rate of Duty) (Beef from Vanuatu) Order.

2. The rate of duty on beef imported from Vanuatu is hereby reduced from 25% to 12%. Property of C and E Division (consolidated to 31 December 2003) page 93 CUSTOMS AND EXCISE [CAP. 121] LN 122/1993 THE CUSTOMS AND EXCISE (REDUCED RATE OF DUTY) (TEA FROM PAPUA NEW GUINEA) ORDER (Section 7) [25th June, 1993]

1. This Order may be cited as the Customs and Excise (Reduced Rate of Duty (Tea from Papua New Guinea) Order.

2. The rate of duty on processed tea imported from Papua New Guinea is hereby reduced from 25% to 12%. LN 110/1994 THE CUSTOMS AND EXCISE (DUTIES) (TEA AND BEEF) ORDER (Section 7) [1st September 1994}

1. This Order may be cited as the Customs and Excise (Duties) (Tea and Beef) Order.

2. (a) The rate of duty on processed tea falling within terms of heading 0902.0000 originated and imported from Papua New Guinea under the MSG Trade Agreement is hereby reduced from 12% to 0% (zero per cent). (b) The rate of duty on "meat of bovine animals, fresh, chilled or frozen" falling within terms of Heading Nos. 02.01 and 02.02, originated and imported from Vanuatu under the MSG Trade Agreement is hereby reduced from 12% to 0% (zero per cent).

3. The above reduction does not apply to "tea and beef' originated from non-MSG Countries.

4. "Tea and Beef' from non-MSG countries or third country shall be dutiable at a current day rate of 25% in each case. Property of C and E Division (consolidated to 31 December 2003) page 94 CUSTOMS AND EXCISE [CAP. 121] STANDARD CAPACITIES NOTICE LN 55/1972 (Section 18) [3rd November 1972} Two liquid gallons are hereby specified as the standard capacity for cases containing two liquid gallons or less of potable spirits: Provided that if miniatures or sample bottles are contained in cases of less than two liquid gallons the standard capacity shall be the actual measurement of such miniatures or sample bottles. 42/200/960 IMPORTS FOR TEMPORARY USE NOTICE (Section 31) The following goods shall not be imported under the provisions of section 29 of the Customs and Excise Act. SCHEDULE (i) Foodstuffs of any nature or kind whatsoever; (ii) Films for public exhibition; (iii) Goods of whatsoever nature or kind imported by or for a resident of Solomon Islands other than machinery, implements, tools and instruments for use in connection with any prospecting or building undertaking or undertaking of a like nature: (iv) Video tapes whether for temporary use or purpose: LN 178/1990 Provided however that the proper officer may, in his discretion, permit the temporary importation of warm clothing by a resident who is intending to leave Solomon Islands within any reasonable period. Property of C and E Division (consolidated to 31 December 2003) page 95 CUSTOMS AND EXCISE [CAP. 121] (blank) Property of C and E Division (consolidated to 31 December 2003) page 96