11.1001 Imposition-Basis for computation- Conditional release.

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(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.

History: 1967, PL 10-23; 1968, PL 10-60; amd 1987, PL 20-29 § 5; 1990, PL 21-40; amd 2001, PL 27-16.

Amendments: 1987 Added “conditional release” to section title.
Subsection (a): deleted “effective 31 May 1967,”: added “and paid” after “levied”.
Subsection (b): substituted “and shall include” for “for which the basis shall be gallons”: added new sentence after “American Samoa”; substituted “shall” for “may” and added “in the basis for computing the tax”.
Subsection (c): added.
2001 Subsection (a): deleted words “government or”.

Case Notes:
Excise tax on imported vehicles has rational basis in desire of Fono to maintain beauty of islands and will be upheld by court. Absent adoption of USC provisions relating to exercise tax rules, chapter will be implemented in its own terms. Letuli v. Government of American Samoa. ASR (1976).