Chapter 10 - Excise Tax on Imports

Chapter 10 - Excise Tax on Imports

11.1001 Imposition-Basis for computation- Conditional release.


(a) An excise tax shall be levied and paid at the point of entry, on the items listed in 11.1002, except those items imported by the United States Government.
(b) The basis for computing the tax is the purchase price of the items, except for certain petroleum products, and shall include costs, charges, and expenses incident to placing the items in condition, packed and ready for shipment to American Samoa. The basis for computing the tax on certain petroleum products shall be gallons. Freight charges, insurance, and other shipping expenses shall not be included in the basis for computing the tax.
(c) All items released by customs officers as duty free at the time of entry shall be entered as conditionally duty free and subject to duty if within 90 days of entry it is discovered that the items should have been taxed.

11.1002 Amount of tax on certain items.


(a) The tax on each item is:
(1) beer, malt extract, alcoholic beverage, tobacco products and smoking accessories:
(A) one hundred ninety percent of the basis of beer as defined in 27.0501(6), and malt extract, except that any person 21 years of age or over may bring into American Samoa tax free an amount of any alcoholic beverage as defined in 27.0501(1) or 27.0501(6) not to exceed 1 liter per trip if such alcoholic beverage is for his personal use and consumption and not for resale; and except further that any alcoholic beverage and tobacco products brought into American Samoa for export at the duty free shop at Pago Pago International Airport is also tax free; one hundred fifty percent (150%) of the basis of beer or malt extract shall be deposited in the general fund and shall be available for appropriation by the Legislature; and forty percent (40%) of the basis of beer or malt extract shall be deposited in the general fund in an account earmarked for and dedicated to the repayment of the government loan approved in 7.1444.5. Upon full repayment of said loan, collection of this tax shall be deposited into the general fund and shall be available for appropriation by the Legislature;
(B) alcoholic beverages as defined in 27.0501(1) shall be taxed as follows: fifteen (0.15) cents per one percent (1%) of alcohol by weight per liter, with a minimum tax of two dollars ($2.00) per liter.
Of the revenues collected from the tax on alcoholic beverages, fifty percent (50%) shall be appropriated to fund the Feleti Barstow Public Library; twenty-five percent (25%) shall be appropriated to fund the Office of Administrative Law Judge; twelve and one-half percent (12.5%) shall be deposited in the general fund and shall be available for appropriation by the Legislature; and twelve and one-half percent (12.5%) shall be deposited in the general fund in an account earmarked for and dedicated to the repayment of the government loan approved in 7.1444.5. Upon full repayment of said loan, collection of this tax shall be deposited in the general fund and shall be available for appropriation by the Legislature.
(C) Twelve point five cents per cigarette, per cigar, or per 10 grams of smoking tobacco, except that any person 21 years of age or over may bring into American Samoa tax free tobacco products not to exceed either 200 cigarettes or 100 cigars and or 2 kilograms of smoking tobacco per trip if such tobacco products are for his personal use and consumption and not for resale; and twenty percent (20%) shall be deposited in an account earmarked for and dedicated to the repayment of the government loan approved in 7.1444.5. Upon full repayment of said loan, collection of this tax shall be deposited in the general fund and shall be available for appropriation by the Legislature.
(2) one hundred fifty percent of the basis of firearms and firearm ammunition;
(3) motor vehicles:
(A) twenty-five percent of the basis of motor bicycles, automobiles, trucks, and vans, to be used for commercial purposes;
(B) notwithstanding the provisions of paragraph (A), the tax levied on motor bicycles automobiles, trucks, and vans, imported into American Samoa for personal or family use shall be 10 percent of the basis thereof. If a motor bicycle, automobile, truck or van, are converted to commercial use after being imported for personal or family use, it shall then be subject to the balance of the applicable tax imposed under paragraph (A).
(C) No tax exemption, including that provided by Title 11, Chapter 16, shall be granted for any motor vehicle. All other motor vehicles not taxed under this subsection shall be subjected to the tax under 11.1002(a)(7);
(4) petroleum products:
(A) thirty-five cents a gallon on fuel manufactured for use in motor vehicles, other than diesel fuels, 1.5 cents of this to be used for revenue for law enforcement costs and the driver’s training control school and 10 cents of it to be placed in an earmarked revenue fund for road maintenance;
(B) three and one-half cents a gallon on fuel manufactured for use in diesel engines, other than aircraft fuels. An express exception is made for the purpose of extending a full three and one-half cent excise tax credit for fuels which, subject to verification by the Treasurer of American Samoa, were sold to any commercial fishing vessel for the purpose of refueling. For purposes of this section, “Commercial Fishing Vessels” shall be defined as all purse seiners and longliner vessels actively engaged in commercial fishing in excess of five tons dead weight, plus reefers of “Mother Ships” that are used to transship fish products, plus diesel fuel tankers that provide fuel at sea to the commercial fishing vessels;
(C) one and one-half cents a gallon on kerosene and similar petroleum products;
(D) fifteen percent of the basis of lubricating oils;
(E) one cent a gallon on jet and other aircraft fuels, to be placed in the enterprise fund for the operation of Pago Pago International Airport;
(F) three cents a pound of liquified petroleum gas such as butane and propane or mixtures; thereof, and ethane;
(G) thirty-one and one-half cents per gallon, to be collected by the petroleum supplier at the point of sale, on fuel manufactured for use in diesel engines, excluding diesel fuel used by stationary boilers or burners, stationary generators of electric power and marine vessels.
(5) forty percent of the basis of all construction materials, as defined in 26.1501 et seq., which are of a lesser quality than the standard grades established under such chapter;
(6) fifteen cents per 12 fluid ounces or fraction thereof on all soft drinks or nonalcoholic carbonated beverages, to be applied to the measure of the container in which it is offered for sale by the importer.
(7) five percent of the basis of all items not listed in subsections (a) (1) through (a)(6) of this section or exempted by this section which are imported for commercial use or resale purposes. The revenues received from the three percent excise tax shall be deposited in the general fund and shall be available for appropriation by the Legislature, except that $500,000 is appropriated for the student financial aid provided for in 11.0605.
(b) The minimum tax shall be 25 cents.
(c) Items otherwise taxable under subsection (a)(1) and (a)(7) of this section are exempted from the taxes imposed by this section when they are brought into American Samoa for export sale for consumption outside American Samoa; provided that importation and sale of these items are made pursuant to rules promulgated by the Treasurer under the Administrative Procedures Act 4.1001 et seq., that require, among other things, separate storage of these items clearly identified for export sale and a system of delivery to the purchaser ensuring their exportation.
(d) Payment of the taxes imposed by this section on items brought into American Samoa for consumption within American Samoa may be postponed pursuant to rules promulgated by the Treasurer under the Administrative Procedures Act, 4.1001 et. seq., that require, among other things, separate storage of those items clearly identified for domestic sale and consumption and a system of delivery to the importer ensuring payment of the taxes at the time of delivery.
(e) The Treasurer shall promulgate rules under the Administrative Procedures Act, 4.1001 et seq., to ensure that the taxes imposed when the exception set forth in subsection (a)(7) of this section is inapplicable are paid.
(f) One percent (1%) of the five percent excise tax shall be earmarked for the repairs, renovations and upgrading of all public schools facilities and equipment in American Samoa beginning in the fiscal year 1995.

11.1002.1 Cigarette excise tax—Violation—Penalty.


A person, firm, or corporation who fails to pay the excise tax for cigarette; at the point of entry is subject to a Class A misdemeanor and/or $1,000 fine per cigarette, per cigar or per 10 grams of smoking tobacco.

11.1003 Emergency tax power of Governor.


The Governor shall have emergency power to impose additional excise taxes on any items to the list of taxable items or to reduce excise taxes on any item, if he deems it desirable in the public interest, until the next meeting of the Legislature.

11.1003.1 Exemption for specially-equipped motor vehicles.


Any motor vehicle, which has been specially equipped and is imported by and for the personal use of a severely disabled individual, is exempt from the excise tax on the importation of a motor vehicle.

11.1004 Customs regulations applicable.


The provisions of 27.1001 et seq., apply to this chapter.

11.1020 Abolition of customs duties on imports.


(a) There shall be no duties levied on imports into American Samoa after 31 May 1967.
(b) This section and 11.1021 and 11.1501 shall take effect as of 1 June 1967 because of the desire of the Legislature for immediate abolition of customs duties and the advantages which will accrue to the economy of American Samoa.

History: 1967, PL 10-23.

11.1021 Authority to reimpose import duties.


The Governor is authorized to reimpose any import duty which existed before this section and 11.1020 and 11.1501 were enacted if he determines that the level of retail prices for the articles has not been reduced to the extent warranted by the abolition of duties. It is the intent of this section that the benefit of the abolition of duties shall accrue to the retail purchaser, and not to the merchant.

11.1041 Soft drink tax—Levy—Rate.


There is levied and assessed upon, and there shall be collected from every business engaged in the manufacture or production in American Samoa of any soft drink or nonalcoholic beverage or syrup for use in the making or preparation of soft drinks, in addition to all other applicable taxes, an excise tax which shall be equal in rate to the duty imposed on the importation of such items into American Samoa pursuant to 11.1020, l1.1021, and 11.1501.

11.1042 Soft drink tax—Attachment of tax liability.


The tax levied by this chapter shall attach at the time of the completion of the process of manufacture.

11.1043 Soft drink tax—Report and payment.


The manufacture or producer shall prepare a quarterly report and pay to the government a tax on all taxable soft drinks or syrups manufacture red during the quarter. The tax shall be due and payable not more than 30 days following the end of any particular quarter.

11.1044 Soft drink tax - Export drawback of taxes paid.


There shall be allowed to any applicant therefor a drawback of the full amount of the tax paid under this chapter, exclusive of any penalties or interest, upon fulfillment of the following conditions:

(1) that the taxable beverage manufactured or produced in American Samoa has been consigned and duly delivered to a point outside the Territory of American Samoa; and

(2) that the beverage so exported was not the subject of any sale within American Samoa other than a transfer involving substantially the entire stock-in-trade, goodwill and franchise or other rights concerning the beverage upon which the tax was paid; and

(3) that the taxes have been fully paid to the government; and

(4) that the applicant is a duly licensed manufacturer or producer in American Samoa.

11.1045 Soft drink tax—Violation—Penalty.


A person, firm or corporation who knowingly violates 11.1041 through 11.1045 is guilty of class B misdemeanor.