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Laws of Solomon Islands

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

Made 2022-12-06 · Text as of 2026-10-01

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Language
English
Kind
Act
Country
Solomon Islands
Subjects
Cultivated plants
Keywords
classification/declassification, international trade, taxes, tobacco, agricultural commodities
Categories
*, agriculture

Where to read it

Text

The law's own text, section by section, as held. Each section has its own link.

  1. 4 — Amendment of “(1) Classification and Tariff’’ under the heading “Excise”

    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”.

  2. 5 — Legal Notice No. 315 of 2021

    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:

  3. 1 — Citation

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

  4. 2 — Commencement and Expiry

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

  5. 3 — Amendment to the First Schedule

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

  6. 4 — Amendment of duty rates of Tobacco and manufactured tobacco substitutes

    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

  7. 5 — Legal Notice No. 314 of 2021

    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

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