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Niue Subsidiary Legislation |
NIUE
NIUE CUSTOMS TARRIFF (CIGARETTES AND TOBACCO) REGULATIONS 1991
At the Cabinet Chamber this 3rd day of September 1991.
PRESENT: The Cabinet of Ministers
PURSUANT to section 7 of the Niue Customs Tariff Act 1982, the Cabinet of Ministers hereby makes the following Regulations:
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REGULATIONS
1. Title - These Regulations may be cited as the Niue Tariff (Cigarettes and Tobacco) Regulations 1991.
2. Duty on tobacco and manufactured tobacco substitutes - Chapter 24 of the Niue Customs Tariff in amended, by deleting the Items and Duty Rates set out in the First Schedule to this Order, and substituting the Items and Duty Rates set out in the Second Schedule to this Order.
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FIRST SCHEDULE
| Tariff Item | Description | Unit Qty | Duty Rate |
| | | | |
| 2401.0000 | Unmanufactured tobacco; tobacco refuse. | Kg. | 50% |
| 2402.0000 | Cigars, cheroots,cigarillos and cigarettes, of tobacco or of tobacco substitutes. | Kg. | 300% |
| 2403.0000 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
| Kg. | 300% |
_______
SECOND SCHEDULE
| Tariff Item | Description | Unit Qty | Duty Rate |
| | | | |
| 2401.0000 | Unmanufactured tobacco; tobacco refuse. | Kg. | 50% |
| 2402.0000 | Cigars, cheroots,cigarillos and cigarettes, of tobacco or of tobacco substitutes. | Kg. | 460% |
| 2403.0000 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
| Kg. | 460% |
These Regulations are administered by the Treasury Department
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