GOVERNMENT GAZETTE REPUBLIC OF NAMIBIA

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1 l GOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA N$1.56 WINDHOEK - 1 September 1998 CONTENTS Page GOVERNMENT NOTICES No. 208 Customs and Excise Act, 1998: Amendment of Part 2A of Schedule No. I... No. 209 Customs and Excise Act, 1998: Amendment of Part I of Schedule No Government Notices MINISTRY OF FINANCE No CUSTOMS AND EXCISE ACT, 1998 : AMENDMENT OF PART 2A OF SCHEDULE NO. 1 Under section 54 of the Customs and Excise Act, 1998 (Act No. 20 of 1998), Part 2A of Schedule No. 1 to that Act is amended, with effect from 1 August 1998, as set out in the Schedule below. N.MBUMBA MINISTER OF FINANCE Windhoek, 17 August '

2 2 Government Gazette! September 1998 SCHEDULE Tariff Item Tariff Heading Description Rate of Duty Excise Customs By the substitution for tariff item of the " Beer made from malt 2 099c/l of absolute alcohol 2 099c/l ofabso1ute alcohol" MINISTRY OF FINANCE No CUSTOMS AND EXCISE ACT, 1998 : AMENDMENT OF PART 1 OF SCHEDULE NO. 1 Under section 54 of the Customs and Excise Act, 1998 (Act No. 20 of 1998), Part 1 of Schedule No. 1 to that Act is amended as set out in the Schedule below. N.MBUMBA MINISTER OF FINANCE Windhoek, 17 August 1998 SCHEDULE Heading Subheading c Article Description D tical Duty In heading 02.07, by substitution for subheading No of the following subheading: " Other c!" In heading 04.01, by substitution for subheadings Nos , and of the following subheadings: " Of a fat content, by mass, not exceeding 1 per cent Of a fat content, by mass, exceeding 1 per cent but not exceeding 6 per cent Of a fat content, by mass, exceeding 6 per cent... " In heading No , by substitution for subheading No of the following subheading: " Other c!"

3 Government Gazette 1 September Heading Subheading c Article Description D In heading No , by substitution for subheadings Nos and 0404 of the following subheadings: tical Duty " Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter Other c/ 450c/" In heading 04.05, by substitution for subheadings Nos , and 0405 of the following subheadings: " Butter Dairy Spreads Other c/ 500c/ 500c/" "04.06 By substitution for heading No of the Cheese and Curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd Grated or powdered cheese, of all kinds Processed cheese, not grated or powdered Blue-veined cheese Other cheese c/ 500c/ 500c/ 500c/ 500c/" "04.08 By substitution for heading No of the Bird's Eggs, Not in Shell, and Egg Yolks, Fresh, Dried, Cooked by Steaming or by Boiling in Water, Moulded, Frozen or Otherwise Preserved, Whether or Not Containing Added Sugar or Other Sweetening Matter: Egg yolks: 8 =Dried... 9 =Other... -Other: 4 =Dried... 5 =Other... 20,5% 20,5% 20,5% 20,5%" By substitution for heading No of the " Natural Honey 24%". '

4 4 Government Gazette 1 September 1998 Heading Subheading c D Article Description Statistical Rate of Duty In heading 07.03, by substitution for subheading No of the following subheading: " Garlic c/ with a maximum of 43%" By substitution for heading No of the following : "07.10 Vegetables (Uncooked or Cooked by Steaming or Boiling in Water), Frozen: Potatoes... - Leguminous vegetables, shelled or unshelled: =Peas (Pisum Sativum)... =Beans (Vigna spp., Phaseolus spp.)... =Other... - Spinache, New Zealand spinache and orache spinache (garden spinache)... - Sweet corn... 30% 10% 10% 30% 20% 10% Other vegetables: =Truffles... =Other... - Mixtures of vegetables... 10% 10%" By substitution for heading No of the " Mate... " By substitution for heading No of the " Maize (Corn): 1 - Seed Other... 2,55c/ 2,55c/" In heading 11.01, by substitution for subheading No of the following subheading:.. " =Wheat flour... 50% plus 10,5c/"

5 Government Gazette 1 September Heading Subheading c D Article Description tical Duty In heading 15.09, by substitution for subheading No of the following subheading: " Virgin... 10%" In heading No , by substitution for subheadings Nos and of the following subheadings: " Of liver of any animal: 3 =Pate de foie gras and foie gras (goose liver paste)... 5,5c/ =Other... 50% =Of fowls of the species Gallus Domesticus: 0 -Pastes... 20% 9 -Other c!" "17.01 By substitution for heading No of the Cane or Beet Sugar and Chemically Pure Sucrose, in Solid Form: Raw sugar not containing added flavouring or colouring matter: =Cane sugar... =Beet sugar... -Other: =Containing added flavouring or colouring matter... =Other... 75,6c/ 75,6c/ 75,6c/ 75,6c/" "20.02 By substitution for heading No of the Tomatoes Prepared or Preserved Otherwise than by Vinegar or Acetic Acid: Tomatoes, whole or in pieces: 6 =Frozen (excluding prepared meals) =Other, in airtight metal containers =Other Other % 30% lloc/ less 80% 15%"

6 6 Government Gazette 1 September 1998 Heading Subheading c Article Description D tical Duty By substitution for heading No of the "20.07 Jams, Fruit jellies, Marmalades, Fruit or Nut Puree and Fruit or Nut Pastes, Being Cooked Preparations, Whether or Not Containing Added Sugar or Other Sweetening Matter: Homogenised preparations... 30% or Other: 4,5c/ =Citrus fruits... 30% or 4,5c/ =Other... 30% or 4,5c/" By substitution for heading No of the "20.08 Fmit, Nuts and Other Edible Parts of Plants, Otherwise Prepared or Preserved, Whether or Not Containing Added Sugar or Other Sweetening Matter or Spirit, Not Elsewhere Specified or Included: Nuts, ground-nuts and other seeds, whether or not mixed together: =Ground-nuts... 0,99c/ =Other, including mixtures Pineapple... 55% Citrus fruit... 5% Pears... 5% Apricots... 5% Cherries... 5% Peaches... 5% Strawberries... 5% Other, including mixtures other than those of subheading : =Palm hearts... 20% =Mixtures... 5% =Other: Tamarinds Ginger preserved in syrup, in immediate packings of a content of 45 or more Other... 5%" In heading 21.06, by substitution for subheading No of the following subheading: " Other:.17 6 =Disaccharide infants' food, in powder form...

7 Government Gazette 1 September Heading Subheading c Article Description D tical Duty.25 7 =Syrups (excluding syrups with a basis of fruit juice).35 4 =Sweetening substances (excluding sweetening substances with a basis of saccharine)... 5%.50 8 =Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs... 10%.67 2 =Compound alcoholic preparations of a kind used for the manufacture of beverages (excluding those based on odoriferous substances) c/l =Other... 20%" By substitution for heading No of the "22.04 Wine of Fresh Grapes, Including Fortified Wines; Grape Must (Excluding That of Heading No ): Sparkling Wine... 25% Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: =In containers holding 2 lor less: Grape must with fermentation prevented or arrested by the addition of alcohol... 25% Unfortified wine... 25% Fortified wine... 25% =Other: Grape must with fermentation prevented or arrested by the addition of alcohol... 25% Unfortified wine... 25% Fortified wine... 25% Other grape must... 25%" By substitution for heading No of the "22.05 Vermouth and Other Wine of Fresh Grapes Flavoured With Plants or Aromatic Substances: In containers holding 2 l or less... 25% Other... 25%" By substitution for heading No of the. '

8 8 Government Gazette 1 September 1998 Heading Subheading c Article Description D tical Duty " Other Fermented Beverages (For Example, Cider, Perry, Mead); Mixtures Of Fermented Beverages and Non-Alcoholic Beverages, Not Elsewhere Specified or Included: Sparkling beverages... 25% Sorghum beer... 25% Other unfortified beverages... 25% 8 - Other... 25%" By substitution for heading No of the "22.07 Undenatured Ethyl Alcohol of an Alcoholic Strength By Volume of 80 per cent Vol. or Higher; Ethyl Alcohol and Other Spirits, Denatured, or any Strength: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher Ethyl alcohol and other spirits, denatured, or any strength c/l of absolute alcohol 317c/l of absolute alcohol" By substitution for heading No of the "22.08 Undenatured Ethyl Alcohol of an Alcoholic Strength By Volume of Less than 80 per cent Vol; Spirits, Liqueurs and Other Spirituous Beverages: Spirits obtained by distilling grape wine or grape marc:.10 6 =In containers holding 21 or less c/l =Other c/l Whiskies:.10 0 =In containers holding 2l or less c/l =Other c/l Rum and Tafia:.10 5 =In containers holding 21 or less c/l =Other c/l Gin and Geneva:.10 9 =In containers holding 21 or less c/l =Other c/l

9 Government Gazette I September Heading Subheading C D Article Description tical Duty Vodka: 4 =In containers holding 21 or less =Other c/l 136c/l ' Liqueurs and cordials: 6 =In containers holding 21 or less =Other c/l 136c/l Other: 5 =In containers holding 21 or less =Other c/l 136c/l" By substitution for heading No of the " Salt; (Including Table Salt and Denatured Salt) and Pure Sodium Chloride, Whether or Not in Aqueous Solution or Containing Added Anti-Caking or Free-Flowing Agents; Sea Water... 14%" By substitution for heading No of the "25.19 Natural Magnesium Carbonate (Magnesite); Fused Magnesia, Dead-burned (Sintered) Magnesia, Whether or Not Containing Small Quantities of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether or Not Pure: Natural magnesium carbonate (magnesite) Other... 5% 6%" In heading 25.23, by the substitution for subheading No of the following subheading: " Aluminous cement... 2%" By substitution for heading No of the "25.25 Mica, Including Splittings; Mica Waste:.

10 10 Government Gazette1 September 1998 Heading Subheading c D Article Description Statistical Rate of Duty Crude mica and mica rifted into sheets or splittings... - Mica powder... - Mica waste... 12% 12% 12%" By substitution for heading No of the "25.26 Natural Steatite, Whether or Not Roughly Trimmed or Merely Cut, by Sawing or Otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape; Talc: Not crushed, not powdered... - Crushed or powdered... 6% 6%" By substitution for heading No of the "25.30 Mineral Substances Not Elsewhere Specified or Included: Vermiculite, perlite and chlorites, unexpanded Kieserite, epsomite (natural magnesium sulphates) Natural micaceous iron oxides... - Other: 7 =Natural arsenic sulphides; lithium ore; earth colours =Other... 2% 2%" "26.01 By substitution for heading No of the Iron Ores and Concentrates, Including Roasted Iron Pyrites: Iron ores and concentrates (excluding roasted pyrites): 2 =Non-agglomerated... 9 =Agglomerated... 0 =Roasted iron pyrites... 2% 2% " By substitution for heading No of the " Manganese Ores and Concentrates, Including Ferruginous Manganese Ores and Concentrates with a Manganese Content of 20 per cent or More, Calculated on the Dry Mass... 2%"

11 Government Gazette 1 September Heading Subheading c Article Description D tical Duty By substitution for heading No of the " " Nickel Ores and Concentrates... 2%" By substitution for heading No of the 6 Cobalt Ores and Concentrates... 2%" " By substitution for heading No of the 0 Chromium Ores and Concentrates... 2%" " By substitution for heading No of the Uranium or Thorium Ores and Concentrates: 2 - Uranium ores and concentrates... 2% 7 - Thorium ores and concentrates... 2%" " By substitution for heading No of the Other Ores and Concentrates: 0 - Antimony ores and concentrates... 2% 7 - Other... 2%" " In heading 27.I 0, by substitution for subheadings Nos and of the following subheadings: 2 - Kerosene (excluding mixtures of kerosene with lubricity agents) Mixtures of kerosene with lubricity agents... 0, 183c/l" -. ~

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