TONGA

CUSTOMS AND EXCISE ACT CONTINUED………..

SCHEDULES

SCHEDULE I

(Section 7)

Customs and Excise Tariff

PRELIMINARY

In this Schedule -

(a) the following expressions have the following meanings -

(i) "Tariff" means the tariff set out in Part I of this Schedule;

(ii) "heading" means any of the headings set out in the column of the tariff;

(iii) "item" means any item in the first column of the tariff;

(b) the following abbreviations and symbols have the following meanings -

Abbreviations and Symbols	Meaning	
C	Celsius	
cg	centigram(s)	
cl	centilitre(s)	
cm	centimetre(s)	
cm2	square centimetre(s)	
cm3	cubic centimetre(s)	
doz.	dozen	
ea	each	
g	gram(s)	
kg	kilogram(s)	
l	litre(s)	
L/alc	Litre(s) of alcohol	
m	metre(s)	
m2	square metre(s)	
m3	cubic metre(s)	
mg	milligram(s)	
mm	millimetre(s)	
mm2	square millimetre(s)	
n.e.s.	not elsewhere specified or included in the tariff	
No.	number(s)	
pk	pack not exceeding 55 cards	
pr	pair(s)	
s	seniti	
t	tonne (1000 kilograms)	
T$	Pa'anga	
%	When appearing against a rate of duty means per cent ad valorem and in all other cases means per cent	

INTERPRETATIVE RULES

The Import Tariff set out in Part I is based on the Brussels Nomenclature established by the Convention for the Classification of Goods in Customs Tariffs signed in Brussels on the fifteenth day of December, nineteen hundred and fifty and shall be interpreted and applied in accordance with the following Interpretative Rules -

(i) the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, providing such headings or Notes do not otherwise require, according to the following provisions.

(ii)	(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), imported unassembled or dissembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any references to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule (iii).

(iii) When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows.

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to (iii) (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.

(c) When goods cannot: be classified by reference to (iii) (a) or (iii) (b), they shall be classified under the heading which involves the highest rate of duty.

(iv) Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

(v) The tariff set out in Part III is the Customs Export Tariff.

PART I. - IMPORTS - CLASSIFICATION AND TARIFF

LIST OF SECTION TITLES

SECTION	TITLE	
I	Live Animals. Animal Products	
II	Vegetable Products	
III	Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats. Animal and Vegetable Waxes	
IV	Prepared Foodstuffs. Beverages, Spirits and Vinegar. Tobacco	
V	Mineral Products	
VI	Products of the Chemical and Allied Industries	
VII	Artificial Resins and Plastic Materials. Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof	
VIII	Raw Hides and Skins, leather, Furskins and articles thereof; Saddlery and Harness; Travel goods, Handbags and similar containers. Articles of Gut (other than Silk-Worm Gut)	
IX	Wood and Articles of Wood, Wood Charcoal. Cork and Articles of Cork; Manufacturers of Straw, Esparto and other Plaiting Materials; Basketware and Wickerwork	
X	Paper-Making Material; Paper and Paperboard and articles thereof XI Textiles and Textile Articles	
XII	Footwear, Headgear, Umbrellas, Sunshades, Whips; Riding Crops and parts thereof; Prepared Feathers and Articles made therewith; Artificial Flowers. Articles of Human Hair	
XIII	Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials, Ceramic Products; Glass and Glassware	
XIV	Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and articles thereof; Imitation Jewellery; Coin	
XV	Base Metals and Articles of Base Metals	
XVI	Machinery and Mechanical Appliances, Electrical Equipment; parts thereof	
XVII	Vehicles, Aircraft, and parts thereof; Vessels and certain associated Transport Equipment	
XVIII	Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches, Musical Instruments; Sound Recorders or Reproducers; Television Image and Sound Recorders or Reproducers; parts thereof	
XIX	Arms and Ammunition; parts thereof	
XX	Miscellaneous Manufactured Articles	
XXI	Works of Art, Collectors' Pieces, and Antiques	

Tariff No.	Description	Unit of quantity	Rate of Duty	Statistical Number	

SECTION I. LIVE ANIMALS AND ANIMALS PRODUCTS

Chapter 1. Live Animals and Poultry	

0101	Live animals and poultry, other than zoo animals, dogs and cats	No.	free	001.0	
0102	Zoo animals, dogs and cats	No.	free	941.0	

Chapter 2. Meat and Edible Meat Offals

0201	Pig and poultry fat, not rendered	kg	free	411.3	
0202	Bacon, ham and other pig meat, salted and smoked	kg	15%	012.1	
0203	Poultry and edible offals thereof, fresh chilled, frozen, salted or smoked	kg	20%	011.4	
02031	Poultry (pieces)	kg	free	011.4	
0208	Meat and edible meat offals, fresh chilled or frozen other than those falling within items O202, 0203, and 0209	kg	free	011.1	
0209	Other meat and edible meat offals, dried, salted or smoked other than those falling within items 0202, 0203 and 0208, whether or not in airtight containers	kg	free	012.9	

Chapter 3. Fish, Crustaceans and Molluscs

0301	Fish, fresh (live or dead), chilled or frozen	kg	25%	031.1	
0302	Fish, dried salted or in brine; smoked fish whether or not cooked before or during the smoking process	kg	25%	031.2	
0303	Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water	kg	25%	031.3	

Chapter 4. Dairy produce, Eggs and Honey

0401	Milk and cream, fresh or frozen and other milk products, n.e.s.	kg	15%	022.3	
0402	Milk and cream, preserved, concentrated or sweetened, in liquid form	kg	15%	022.1	
0403	Milk and cream, preserved, concentrated or sweetened, or sweetened, in solid form, e.g. block or powder	kg	15%	022.2	
0404	Butter fresh, frozen otherwise preserved	kg	Free	023.0	
0405	Cheese and curd	kg	15%	024.0	
0406	Eggs, fresh or preserved except those falling within item 0407	doz.	15%	025.0	
0407	Eggs domestic fowl of all kinds for hatching only	doz.	free	025.0	
0408	Natural Honey	kg	15%	061.0	

Chapter 5. Products of Animal Origin, n.e.s.

0500	Crude animal materials, n.e.s. e.g. guts, bladders and stomach of animals, horns, antlers, hooves, etc.	-	15%	291.0	

SECTION II. VEGETABLE PRODUCTS

Chapter 6. Live trees, Plants, Cut Flowers

0600	Trees, plants, bulbs, roots, cut flowers and ornamental foliage	-	free	292.0	

Chapter 7: Edible Vegetables and certain Roots and Tubers

0701	Potatoes, fresh	kg	25%	054.1	
0702	Tomatoes, fresh or chilled	kg	25%	054.4	
0703	Onions, fresh or chilled	kg	25%	054.5	
0704	Other vegetables, fresh or chilled	kg	25%	054.5	
0705	Other vegetables, frozen or simply preserved	kg	25%	054.6	
0706	Other vegetables, dried, dehydrated or evaporated	kg	25%	055.1	
0707	Dried leguminous vegetables, shelled	kg	25%	054.2	
0708	Roots and tubers n.e.s. (e.g. taro, yams, sweet and other potatoes, etc.) fresh or dried	kg	25%	054.8	

Chapter 8. Edible fruit .and Nuts

0801	Bananas including plantains, fresh	kg	15%	051.3	
0802	Coconuts, whole	kg	15%	051.7	
0803	Coconut, desiccated	kg	15%	051.8	
0804	Pineapples, fresh or chilled	kg	15%	051.9	
0805	Watermelons and rock melons, fresh	kg	15%	051.9	
0806	Oranges, tangerines and mandarins	kg	15%	051.1	
0807	Apples	kg	15%	051.4	
0809	Edible fruit, dried	kg	15%	052.0	
0810	Edible fruit, provisionally preserved by freezing, sulphur dioxide gas, in brine, etc.	kg	15%	053.0	

Chapter 9. Coffee, Tea, Mate and Spices

0901	Coffee and substitutes containing coffee	kg	15%	071.1	
0902	Coffee, husks and skins	kg	15%	081.9	
0903	Tea and mate	kg	15%	074.0	
0904	Vanilla Beans	kg	15%	075.2	
0909	Other spices	kg	15%	075.0	

Chapter 10. Cereals

1001	Wheat and meslin (mixed wheat and rye)	kg	15%	041.0	
1002	Rye, oats, buckwheat, millet, canary seed, grain, sorghum and other cereals n.e.s.	kg	15%	045.0	
1003	Barley	kg	15%	043.0	
1004	Maize	kg	15%	044.0	
1005	Rice	kg	15%	042.0	

Chapter 11. Products of the Milling Industry

1101	Flour of wheat or meslin	kg	free	046.0	
1102	Groats and meal of wheat or meslin	kg	15%	046.9	
1103	Other cereal flours or groats and meal	kg	15%	047.0	
1104	Other worked cereal grains (e.g. rolled, flaked, polished, pearled or kibbled; germ of cereals; malt, roasted or not)	kg	15%	048.0	
1105	Flour, meal and flakes of potatoes, flour and meal of sago, of manioc and of other root and tubers falling within item 0708	kg	15%	055.4	
1106	Starches, insulin and wheat gluten whether or not dried	kg	15%	599.5	

Chapter 12. Oil Seeds; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder

1201	Copra	t	15%	221.2	
1202	Other Oil seeds and nuts and flours and means of oil seeds	kg	15%	221.9	
1203	Seeds, fruit and spores for planting	kg	free	292.5	
1204	Plants, parts of plants, fruit kernels, normally used for food, n.e.s. (e.g. chicory roots)	-	15%	054.8	
1205	Plants, seeds, flowers, etc. normally used in perfumery, pharmacy, insecticides, etc	-	free	292.4	
1206	Fodder roots and crops, e.g. straw hay, swedes, etc. (live-stock feed)	-	free	081.1	

Chapter 13. Raw vegetable materials far Dyeing or Tanning, Gums, Resins, etc.

1300	Raw vegetable materials used in dyeing or tanning; gums, resins, etc.	kg	15%	292.0	

Chapter 14. Vegetable Plaiting and Carving Materials, Vegetable Products n.e.s.

1400	Vegetable plaiting and carving materials, vegetable products, n.e.s.	-	15%	292.0	

SECTION III. ANIMAL AND VEGETABLE FATS, OILS AND THEIR CLEAVAGE PRODUCTS PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15. Animal and Vegetable Fats Prepared Edible Fats etc.

1501	Lard, other pig fat and poultry fat, rendered or solvent extracted	kg	15%	091.3	
1502	Other animal fats and oils, rendered or not	kg	15%	411.3	
1503	Fixed vegetable oils, soft, (e.g. soya bean, cotton seed, peanut, olive, sunflower seed)	L	15%	421.0	
1504	Other fixed vegetable oils (e.g. linseed, palm, castor)	L	15%	422.0	
1505	Processed oils and fats and waxes of animal or vegetable origin	-	15%	431.0	
1506	Fatty alcohols, glycerol and glycerol lyes	-	15%	512.2	
1507	Coconut oil	L	15%	422.0	
1508	Margarine, imitation lard and other prepared edible fats (includes dripping)	kg	15%	091.4	

SECTION IV. PREPARED FOOD STUFFS: BEVERAGES, SPIRITS AND VINEGAR, TOBACCO

Chapter 16. Preparation of Meat, Fish, Crustaceans or Molluscs

1601	Corned Beef, whether or not in airtight containers	kg	free	013.9	
1602	Sausages (beef and pork), whether or not in airtight containers	kg	20%	013.4	
16021	Sausages, other (including luncheon sausage, saveloys, polonies and frankfurters) whether or not in airtight containers	kg	free	013.5	
1603	Other prepared or preserved meats whether or not in airtight containers	kg	free	013.8	
1604	Prepared or preserved fish, including caviar and caviar substitutes	kg	25%	032.0	
1605	Crustaceans and molluscs, prepared or preserved	kg	25%	032.0	

Chapter 17. Sugar and Sugar Confectionary

1701	Beet sugar and cane sugar, solid, raw and refined	kg	free	061.3	
1702	Sugar syrups, artificial honey, caramel	kg	free	061.9	
1073	Molasses whether or not decolourized	kg	15%	061.5	
1704	Sugar Confectionary, not containing cocoa, flavoured and coloured sugar and syrups	kg	20%	062.0	

Chapter 18. Cocoa and Cocoa Preparation

1801	Cocoa beans, paste, butter or powder, unsweetened	kg	15%	072.0	
1802	Cocoa shells, husks, skins and waste	kg	15%	081.9	
1803	Chocolate and other food preparations containing cocoa	kg	20%	073.0	

Chapter 19. Preparations of Cereals, Flour, or Starch, pastry-cooks products

1901	Cabin (ships) biscuits	kg	25%	048.4	
1902	Other biscuits, pastries and fine baker's wares	kg	15%	048.4	
1903	Cereal preparations and preparations of flour and starch (e.g. bread, break fast foods, macaroni, spaghetti, and similar products)	kg	15%	048.9	
1909	Other starch foods (e.g. tapioca, sago)	kg	15%	055.4	

Chapter 20. Preparations of Vegetables, Fruit or Other Parts of Plants

2001	Vegetables and fruit, prepared or preserved whether or not in airtight containers	kg	15%	055.5	
2002	Other preserved fruit and fruit preparations, including jams, jellies, marmalades	kg	15%	053.9	
2009	Fruit and vegetable juices, unfermented	kg	15%	053.5	

Chapter 21. Miscellaneous Edible Preparations

2101	Coffee extracts, essences or concentrates and preparations thereof	kg	15%	071.3	
2102	Sauces, mixed condiments and mixed seasonings	-	15%	099.1	
2103	Soups and broths in liquid, powder or solid form	-	15%	099.0	
2104	Natural yeasts, prepared baking powders	kg	15%	099.3	
2105	Ice cream	L	20%	099.4	
2109	Other miscellaneous foods preparations, including coffee substitutes, mustard, peanut butter	-	15%	099.0	

Chapter 22. Beverages, Spirits and Vinegar

2201	Lemonade, spa and aerated waters, whether or not flavoured, and other non alcoholic beverages, not including fruit and vegetable juices falling within item 2009	L	20%	111.0	
2202	Water, fresh and ice	L	free	111.0	
2203	Beer made from malt	L	T$1.65 per L	112.3	
2204	Wine of fresh grapes, still, vermouth; grape must	L	T$1.60 per L	112.1	
2205	Wine of fresh grapes, sparkling	L	T$2.00 per L	112.1	
2206	Other fermented beverages (e.g. cider, perry, mead)	L	T$0.75 per L	112.2	
2207	Ethyl alcohol or neutral spirits undenatured, containing not less than 80% by volume of alcohol denatured spirits containing more than 57% by volume of alcohol	L	$23.00 per litre of alcohol	112.4	
2208	Spirits (other than those falling within item 2207) liqueurs and other spirituous beverages, containing more than 57% by volume per litre of alcohol	L	T$23.00 per litre of alcohol	112.4	
2209	Spirits, liqueurs and other spirituous beverages n.e.s. containing not more than 57% by volume of alcohol	L	T$13.00 per L	112.4	
2210	Vinegar and substitutes for vinegar	L	15%	099.0	

Chapter 23. Residues and wastes from the Food Industries; prepared animal fodder

2301	Residues and wastes from the food industries for processing into animal fodder	kg	free	081.1	
2302	Process animal fodder (livestock fed)	kg	free	081.9	

Chapter 24. Tobacco

2401	Unmanufactured tobacco	kg	T$16.50 per kg	121.0	
2402	Cigars and Cheroots	kg	T$33.00 per kg	122.1	
2403	Cigarettes	kg or No.	T$33.00 per kg or T$33.00 per thousand cigarettes (whichever shall provide the greater amount of duty)	122.2	
2404	Manufactured Tobacco, other	kg	T$18.00 per kg	122.3	

SECTION V. MINERAL PRODUCTS

Chapter 25. Salt, Sulphur, Earths and Stone, Plastering Materials, Lime and Cement

2501	Common salt	kg	free	276.3	
2502	Iron pyrites and sulphur	kg	15%	274.0	
2503	Natural sands, coloured or not, other than metal bearing slate, marble, granite, etc. gypsum and plasters (but not dental plaster); limestone flux used to manufacture lime or cement	kg	15%	273.3	
2504	Road gravel	t	free	273.9	
2505	Natural calcium phosphate (fertilizer)	t	free	271.3	
2506	Siliceous earths, pumice stone, emery and other natural abrasives	kg	15%	275.2	
2507	Quicklime	t	free	661.1	
2508	Cement	t	free	661.2	
2509	Other crude minerals, quartz, clay, chalk, etc. other than those falling within item 2604	t	15%	276.9	

Chapter 26. Metallic Ores, Slag and Ash

2601	Iron ore and concentrates, including roasted iron pyrites	t	15%	281.9	
2602	Other metal ores, concentrates and ash n.e.s.	t	15%	283.9	
2603	Gold Ore	kg	15%	971.0	
2604	Slag, dross and similar waste	t	15%	276.6	

Chapter 27. Mineral Fuels and Mineral Oils, Bituminous Substances, Mineral Waxes

2701	Coal and coke	t	free	321.0	
2702	Retort carbon	t	15%	513.2	
2703	Coal gas and petroleum	kg	15%	341.0	
2704	Coal tar, pitch and similar mineral tars	t	15%	521.0	
2705	Mineral jelly and waxes, including petroleum jelly	kg	15%	332.9	
2706	Petroleum, cradle or partly refined for further refining	L	3s per L	331.0	
2707	Motor spirit (Benzene, gasoline and other light oil for similar purposes)	L	3s per L	332.1	
2708	Aviation Spirit	L	3s per L	332.1	
2709	Kerosene and white spirit (illuminating oil), vaporising oil and power kerosene	L	1.5s per L	332.2	
2710	Jet fuel (aviation Kerosene)	L	3s per L	332.2	
2711	Distillate fuels (gas oil and diesel oil)	L	3s per L	332.3	
2712	Lubricating oils including mixtures with animal and vegetable lubricants	L	15%	332.5	
2713	Lubricating greases, all	kg	15%	332.5	
2714	Mineral turpentine and petroleum oils, other	L	15%	332.9	
2715	Bitumen and asphalt	t	15%	276.1	

SECTION VI. PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES

Chapter 28. Inorganic Chemicals etc.

2801	Element, oxide, and halogen salts	-	15%	513.0	
2802	Radioactive and associated materials	-	15%	515.0	
2803	Other inorganic chemicals	-	15%	514.0	

Chapter 29. Organic Chemicals

2901	Organic chemicals for medicinal or pharmaceutical use other than chemicals falling within item 3000	-	free	541.0	
2902	Organics chemicals for other than medicinal or pharmaceutical use except methylated spirits	-	15%	512.0	
2903	Methylated spirits	-	5s per L	512.2	

Chapter 30. Pharmaceutical Products

3000	Medicinal and pharmaceutical products other than those falling within item 2901	-	free	541.9	

Chapter 31. Fertilizers

3101	Natural fertilizers	t	free	271.0	
3102	Manufactured fertilizers	t	free	561.0	

Chapter 32. Tanning & Dyeing Extracts, Tannins, Colours, Paints and Varnishes, Putty, Fillers and Stopping; Inks

3201	Dying and Tanning extracts and synthetic tanning materials	-	15%	532.0	
3202	Synthetic organic dyestuffs, natural indigo and colour lakes	-	15%	531.0	
3203	Pigments and pigment dispersion	-	10%	533.01	
32031	Finished paints (other than marine and auto paints) and varnishes	-	30%	533.02	
32032	Automotive paints marine paints, and related materials including putty, fillers and stoppings and printing ink (including washing blue)	-	15%	533.03	
3204	Writing ink	-	15%	895.9	

Chapter 33. Essential Oils and Resinoids Perfumery, Cosmetics and Toilet Preparations

3301	Essential Oils and resinoids including flavouring essences and materials	-	25%	551.0	
3302	Cosmetic and other toilet preparations, n.e.s	-	25%	553.0	
33021	Perfumery scents and Toilet Waters excluding other cosmetics	-	25%	553.0	
3303	Dentifrices and Tooth pastes				

Chapter 34. Soap, Cleaning, Lubricating, Polishing, Scouring Preparations, Candles, Modelling Pastes and Dental Waxes

3401	Toilet soaps, whether or not medicated including shaving soaps	kg	20%	554.1	
3402	Other soaps and surface-active agents and washing preparations, whether or not containing soap	kg	20%	554.2	
3403	Lubricating preparations for textiles or leather	-	15%	332.5	
3404	Artificial waxes and prepared waxes, modelling pastes and dental impression compounds	kg	15%	599.7	
3405	Polishes and creams for footwear, furniture or floors, metal polishes, scouring powders and similar preparations	-	15%	554.3	
3406	Candles, tapers, might lights and the like	kg	15%	899.3	

Chapter 35. Albuminoidal substances: Glues

3500	Albuminoidal substances; glues	-	15%	599.5	

Chapter 36. Explosives; Pyrotechnic Products; Matches; Pyropheric Alloys; Certain Combustible Preparations

3601	Propellant powders and prepared explosives	kg	free	571.1	
3602	Mining, blasting and safety fuses, percussion and detonating caps, igniters, detonators	-	free	571.2	
3603	Pyrotechnical articles (e.g. fireworks, flares)	-	15%	571.3	
3604	Matches, including waxed matches and vestas but excluding Bengal matches	-	15%	899.3	
3609	Combustible preparations and products n.e.s.	-	15%	899.3	

Chapter 37. Photographic and Cinematographic Goods

3701	Photographic and cinematographic supplies, including chemical products put up in measured portions or for retail sale and photographic film, plates and paper whether or not exposed and developed film other than cinematographic film	-	15%	862.0	
3702	Cinematographic films, exposed, with or without sound track, of a standard width of 35mm imported for exhibition, whether to be re-exported or not	m	6s per 30m	863.1	
3703	Cinematographic films, exposed, with or without sound track of a standard width of 16mm imported for exhibition, whether to be re-exported or not	m	12s per 30m	863.1	
3704	Cinematographic films, exposed, with or without sound track of a standard width of less than 16mm imported for exhibition whether to be re-exported or not	m	22s per 30m	863.1	

Chapter 38. Miscellaneous Chemical Products

3801	Insecticides, pesticides, fungicides, other than those falling within item 3802, disinfectants and similar preparations	-	free	599.1	
3802	Insecticides, pesticides and fungicides for agriculture	-	free	599.2	
3803	Tall oil; spirits of turpentine; resin and resin acids; wood tar and oils; vegetable pitch and other chemical products n.e.s.	-	15%	599.6	
3804	Preparations and charges for fire extinguishers, charged fire extinguishing grenades	-	free	599.1	
3805	Refractory cement and mortar	t	15%	662.3	

SECTION VII. ARTIFICIAL RESINS AND PLASTIC MATERIALS AND ARTICLES THEREOF: RUBBER, SYNTHETIC RUBBER AND ARTICLES THEREOF

Chapter 39. Artificial Resins and Plastic Materials and Articles Thereof

3901	Plastic materials and regenerated cellulose	kg	15%	581.0	
39011	Resins used in paint manufacture	kg	10%	581.0	
3902	Water pipes and fittings, excluding taps	-	free	893.1	
3999	Other articles of the above materials	-	15%	893.2	

Chapter 40. Rubber, Synthetic Rubber, Factice and Articles Thereof

4001	Natural rubber and latex	kg	15%	231.0	
4002	Materials of rubber	-	15%	621.0	
4003	Rubber tyres and tubes for bicycles	No.	15%	629.2	
4004	Rubber tyres and tubes for motor vehicles	No.	20%	629.1	
4005	Apparel and clothing accessories of rubber	-	20%	841.6	
4099	Rubber manufactures, n.e.s.	-	15%	629.9	

SECTION VIII. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF: SADDLERY AND HARNESS: TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS: ARTICLES OF GUT

Chapter 41. Raw Hides and Skins (not Furskins) and Leather

4101	Hides, leather parings, powder and other leather waste	kg	free	211.0	
4102	Leather, other than that falling within item 4103	kg	free	611.0	
4103	Composition leather slabs, sheets or rolls	-	free	611.2	

Chapter 42. Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut

4201	Travel goads, handbags, brief cases, and similar containers	-	20%	831.0	
4202	Apparel and clothing accessories of leather	-	20%	841.3	
4203	Articles made from gut	-	20%	899.9	
4299	Other leather manufacturers	-	20%	612.9	

Chapter 43. Furskins and Artificial Fur and Manufactures Thereof

4301	Furskins undressed	-	15%	212.0 	
4302	Furskins, tanned or dressed (including dyed)	-	15%	613.0	
4303	Fur clothing and other articles made of furskins; artificial fur and articles thereof	-	20%	842.0	

SECTION IX. WOOD, CORK AND WICKER WORK OF ARTICLES THEREOF

Chapter 44. Wood and Articles of Wood; Wood Charcoal

4401	Fuel wood and charcoal; wood waste	T	15%	241.1	
4402	Wood in the rough or roughly squared	m³	free	242.0	
4403	Wood shaped or simply worked; lumber; railway sleepers including timber dressed	m³	free	243.0	
4404	Wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 5mm; veneers, plywood, improved or reconstituted wood;	m³	15%	631.1	
4405	Wood paving block; riven staves; split poles; wooden sticks, roughly trimmed, but not turned, bent or otherwise worked; wood wool and wood flour, wooden shavings; wooden beeding, mouldings, skirtings etc.	-	15%	631.8	
4406	Wooden picture frames, mirror frames and the like; packing cases, boxes, crates, casks, vats, tubs, buckets and the like, of wood; builders carpentry; household utensils and furniture of wood not falling within Chapter 94, and other wood manufactures n.e.s.	-	15%	632.7	
4407	Barrels, kegs, fruit cases and shocks, imported empty for packing local produce for export	-	free	632.1	
4408	Wooden palings, fencing	-	15%	632.3	
4409	Wooden shingles, roofing	-	15%	632.5	

Chapter 45. Cork and Articles of Cork

4501	Cork, raw and waste	Kg	15%	244.0	
4502	Manufactures of Cork	-	15%	633.0	

Chapter 46: Manufactures of Straw, Esparto and Other Plaiting Materials, Basketwork and Wickerwork

4601	Plaits and similar products and basketwork and other articles of plating materials n.e.s.	-	15%	899.2	
4602	Mats, mattings, screens, etc, of vegetable plaiting materials	-	15%	657.8	

SECTION X. PAPER - MAKING MATERIALS AND PAPER-BOARD ARTICLES THEREOF

Chapter 47. Paper-making Materials

4700	Paper pulp and waste paper	-	15%	251.0	

Chapter 48. Paper and Paperboard and Articles of Paper Pulp, Paper and Paperboard

4801	Paper and paperboard in rolls and sheets	-	15%	641.0	
4802	Building board of wood pulp or vegetable fibre	m²	15%	641.6	
4803	Floor coverings prepared on a paper or paperboard base	m²	15%	657.4	
4804	Boxes, bags and other containers for export of local produce	-	free	642.1	
4805	Exercise books, plain, lined or squared being not less than 190mm by 150mm and no greater than 245mm by 195mm in size	-	free	642.3	
4815	Toilet Paper	-	30%	642.4	
4899	Other articles made of paper or paperboard	-	15%	642.9	

Chapter 49. Printed Books, Newspapers, Pictures and Other Products of the Printing Industry, Manuscripts, Typescripts and Plans

4901	Printed books, including children's picture and painting books; booklets brochures and pamphlets, newspapers, journals and periodicals, saleable as such	-	free	892.0	
4902	Printed music, maps, including wall maps, atlases and hydrographic-charts and drawings and plans for industrial, architectural or similar purposes	-	free	892.9	
4903	Calendars, picture postcards and other picture and greeting cards printed by any process, with or without trimmings	-	15%	892.9	
4909	Other printed matter, including printed pictures and photographs	-	15%	892.9	

SECTION XI. TEXTILES AND TEXTILE ARTICLES

Chapter 50-57. Textiles, Materials, Yarn and Fabrics

5001	Raw silk, silk waste of silkworm cocoons	-	15%	261.0	
5002	Wool and other animal hair	-	15%	262.0	
5003	Vegetable fibres except cotton and jute	-	15%	265.0	
5004	Cotton-raw, linters, waste, or carded and combined	-	15%	263.0	
5005	Synthetic and regenerated fibres	-	15%	266.0	
5006	Jute, including cuttings and waste	-	15%	264.0	
5007	Textile yarn and thread	-	20%	651.0	
5008	Cotton fabrics, woven	m²	20%	652.0	
5009	Woven textiles, other than cotton	m²	20%	653.0	

Chapter 58. Carpets, Mats, Matting and Tapestries; Pile and Chenille fabrics; Narrow Fabrics, Trimmings, Lace, Embroidery, etc.

5801	Floor coverings, tapestries; etc.	m²	15%	657.1	
5802	Woven pile fabrics of cotton	m²	15%	652.2	
5803	Woven pile fabrics, other	m²	15%	653.9	
5804	Tulle, lace embroidery, ribbons, trimmings and other small wares	-	15%	654.0	

Chapter 59. Wadding and Felt, Twine, Cordage, Ropes, Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles for Industrial Use

5901	Made up fishing nets of yarn, twine, cordage or rope	Kg	free	655.6	
5902	Linoleum and similar floor coverings prepared on a textile base	m²	15%	657.9	
5903	Twine, cordage, ropes, cables plaited or not	-	free	655.1	
5999	Other wadding, felt and bonded fibre fabrics and articles thereof; and articles of twine, cordage, ropes and cables except those falling within item 5901; special fabrics, wicks and gas mantles, rubberised fabrics, and other impregnated fabrics, other than floor coverings	-	15%	655.1	

Chapter 60. Knitted and Crocheted Goods

6001	Knitted or crocheted fabrics not elastic or rubberised	m²	15%	653.7	
6002	Clothing and accessories, knitted or crocheted e.g. stockings, socks, gloves, etc.	-	20%	841.4	

Chapter 61. Articles of Apparel and Clothing Accessories of Textile Fabrics, other than Knitted or Crocheted

6101	Shirts	-	15%	841.1	
6102	Singlets or undervests or underwear	-	15%	841.8	
6199	Other clothing and accessories of textile fabric	-	20%	841.9	

Chapter 62. Other made up Textile Articles

6201	Bags and sacks imported empty to be used for the export of local produce	Kg	free	656.9	
6299	Other made up articles of textile fabrics	-	20%	656.9	

Chapter 63. Old Clothing and other Textiles

6300	Waste materials from textile fabrics; old clothing and rags	Kg	free	267.0	

SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING CROPS, PREPARED FEATHERS AND ARTICLES THEREOF: ARTIFICIAL FLOWERS: ARTICLES OF HUMAN HAIR: FANS

Chapter 64. Footwear and Parts of Footwear

6401	Footwear	Pr	20%	851.0	
6402	Parts of footwear including insoles, uppers, soles, heels, laces	-	20%	612.3	
6403	Gaiters, spats, leggings, cricket pads, etc.	-	20%	852.0	

Chapter 65. Headgear and Parts Thereof

6501	Hat bodies and forms, not blocked	-	20%	655.7	
6502	Headgear	-	20%	841.5	

Chapter 66. Umbrellas, Sunshades, Walking-sticks, Whips, Riding Crops, and Parts Thereof

6600	Umbrellas, sunshades, walking-sticks, whips, riding crops and parts thereof	-	20%	899.4	

Chapter 67. Prepared Feather and Articles Thereof Artificial Flowers, Articles of Human Hair, Fans.

6700	Prepared feathers and articles thereof; artificial flowers; articles of human hair; fans	-	20%	899.9	

SECTION XIII. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIAL:

Ceramic Products; Glass and Glassware

Chapter 68. Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials

6801	Monumental stones (gravestones)		free	661.3	
6802	Other flagstones, monumental stone and slate	T	15%	661.4	
6803	Ridging, guttering and downpipes of asbestos cement	T	free	661.8	
6804	Asphalt articles, articles of asbestos cement and the like	T	15%	661.9	
6899	All other articles of stone, plaster, cement, asbestos, mica, or similar materials, including abrasive stones, insulating materials	-	15%	663.1	

Chapter 69. Ceramic Products

6901	Clay construction materials and ceramic construction materials	T	15%	662.0	
6902	Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures	-	15%	812.2	
6903	Tableware and domestic or toilet ware of porcelain, china or other pottery; statuettes and articles of pottery furniture	-	15%	666.4	
6904	Refractory products other than construction materials, e.g. retorts, crucibles, pipes, etc. and laboratory ceramics and other ceramic products n.e.s.	-	15%	663.7	

Chapter 70. Glass and Glassware

7001	Glass, unworked, rolled, drawn or blown, (including flashed or wired glass), whether figured or not, in rectangles, surface ground or polished but not further worked, (window glass etc.) and glass tiles and bricks	-	15%	664.4	
7002	Glass in rods, bails, tubes and the like, insulating glass, safety glass mirrors; clock and watch glasses; spheres, etc.	-	15%	664.0	
7003	Glass fibre yarns	-	15%	651.8	
7004	Glass fibre fabrics	-	15%	653.8	
7018	Optical glass and elements of optical glass	-	free	664.2	
7099	Other articles of glass and glassware	-	15%	665.0	

SECTION XIV. PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS AND ARTICLES THEREOF: IMITATION JEWELLERY, COIN

Chapter 71. Precious Metals and Articles Thereof, Imitation Jewellery

7101	Pearls and precious or semi-precious stones, worked or unworked	-	25%	667.0	
7102	Industrial diamonds; dust and powder or precious and semi-precious stones	-	15%	275.1	
7103	Silver and platinum or similar metals, unwrought or semi-manufactured	-	25%	971.0	
7104	Gold bullion, rolled gold, etc. unwrought or semi-manufactured	-	25%	971.0	
7105	Goldsmiths, silversmiths or jewellers sweepings of silver, platinum or similar metals	Gr	25%	285.0	
7106	Jewellery, goldsmiths or silversmiths wares or parts thereof, including imitation jewellery	-	25%	897.1	

Chapter 72. Coin

7201	Coin, not being legal tender	- 	free	961.1	
7202	Coin, being legal tender	-	free	961.2	

SECTION XV. BASE METALS AND ARTICLES OF BASE METAL

Chapter 73. Iron and steel and Articles Thereof

7301	Pig or cast iron, iron or steel powders or sponge	T	15%	671.0	
7302	Waste and scrap metal of iron or steel	T	15%	282.0	
7303	Bars, ingots, blooms, billets, slabs, coils, rods, angles, shapes and sections, sheets and plates, hoop and strip wire (coated or not but not insulated)	T	15%	672.0	
7304	Tubes, pipes and fittings, castings and forgings of iron and steel unworked	T	15%	678.0	
7305	Waterpipes and fittings, galvanized (but not taps)	T	free	678.0	
7306	Structures and parts of structures, e.g. hangars and other buildings, bridges, towers, masts, door and window frames, shutters, pillars and columns	T	15%	691.1	
7307	Guttering, downpipe, ridging and roofing	T	free	691.9	
7308	Metal containers for storage or transport (excluding compressed gas cylinders)	T	15%	692.1	
7309	Water tanks, complete or broken down	No	free	692.9	
7310	Compressed gas cylinders	No	free	6923	
7311	Wire for binding cases of fruit for export	t	free	677.1	
7312	Wire, barbed and chainlink fencing	t	20%	693.2	
73121	Wire, plain fencing wire netting	t	Free	693.2	
7313	Other wire products	-	15%	693.3	
7314	Nails, tacks, staples, bolts, nuts etc.	-	15%	694.1	
7315	Staples for use in fencing	-	free	694.9	
7316	Domestic stoves, ranges, cookers, radiators, hot air distributors, and similar equipment, (non-electric) and parts	-	15%	697.3	
7317	Anchors, grapnels, chains, stranded wire cables, ropes, slings etc.; (excluding electric cable)	-	free	698.4	
7318	Copra driers, hot air type, non-electric	No	free	812.9	
7399	Manufactures of iron and steel n.e.s. including pins, needles, buckles, etc.	-	15%	698.5	

Chapter 74 - 81. Non-ferrous Metal and Articles Thereof

7401	Non-ferrous metals, platinum other than silver and platinum, unwrought, or worked in bars, rods, angles, sheet strip, tubes, pipes and fittings including uranium 235 and thorium and base metals n.e.s. and articles thereof	t	15%	689.0	
7402	Non-ferrous metal waste and scrap	t	15%	284.0	
7403	Finished structural parts and structures, n.e.s. of aluminium or zinc	t	15%	691.4	
7404	Guttering, downpipes, ridging and roofing of aluminium or zinc		free	691.3	
7405	Metal containers for storage and transport, of copper or aluminium (other compressed gas cylinders)		15%	692.4	
7406	Compressed gas cylinders of aluminium	No	free	692.4	
7407	Wire products of copper or aluminium n.e.s.	-	15%	693.1	
7408	Wire, barbed, plain fencing or netting or copper or aluminium	t	free	693.3	
7409	Nails, tacks, bolts, nuts, screws, etc. of copper	-	15%	694.0	
7410	Household equipment of copper or aluminium such as domestic stoves, boilers, cookers, spaceheaters, utensils, etc.	-	15%	697.4	
7499	Manufactures n.e.s. copper, nickel, aluminium, magnesium, lead, zinc and tin, e.g. chain, springs	-	15%	698.9	

Chapter 82. Tools Implements and Cutlery of Base Metal and parts Thereof

8201	Hand tools, including spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hoeing tools, scythes, sickles, hay and bush knives, grass shears, timber wedges and other tools of a kind mainly used in agriculture or forestry	-	free	695.1	
8202	Other tools for use in the hand or in machines such as pliers, pincers, spanners, wrenches, metal cutting shears, files, rasps, etc.	-	15%	695.2	
8203	Domestic food processing appliances (non-electric) e.g. Beaters, churns	-	15%	719.4	
8204	Cutlery, scissors, clippers, razors and razor blades; spoons, forks and similar table ware etc.	-	15%	696.0	

Chapter 83. Miscellaneous Articles of Base Metal

8301	Office and stationery supplies of base metal except office furniture falling within item 9802	-	15%	895.0	
8302	Household equipment of base metals, n.e.s. indoor ornaments, picture frames etc.	-	15%	697.9	
8303	Lamps and lighting fittings and arts thereof of base metals, n.e.s. except those falling within item 8509	-	15%	812.4	
8399	Manufactures of base metals, n.e.s. except those falling within items 7399, 7499 and 8302	-	15%	698.0.	

SECTION XVI. MACHINERY AND MECHANICAL APPLIANCES ELECTRICAL EQUIPMENT PARTS THEREOF

Chapter 84. Boilers, Machinery and Mechanical Appliances and parts thereof

8401	Power generating machinery other than electric (such as steam generating boilers, economisers, superheaters, condensers) etc.	-	15%	711.0	
8402	Agricultural machinery and implements except hand tools falling within item 8201	-	free	712.0	
8403	Machinery for metal working, textile and leather and other industries except timber milling machinery and sewing machines	-	15%	716.0	
8404	Timber milling machinery	-	free	719.5	
8405	Sewing machines	-	15%	717.3	
8406	Refrigerators & refrigerating equipment, non-electrical	No	free	719.0	
8407	Water pumps and water pumping plants and parts thereof	-	free	719.2	
8408	Machinery, plant send equipment such as heating, cooking, roasting, distilling, sterilizing, evaporating, vaporising, condensing or cooling including storage water heaters, non-electrical, other than those falling within items 8403 to 8407	No	15%	719.0	
8409	Typewriters and cheque writing machines	No	15%	714.1	
84091	Portable Typewriters with carrying case complete	No	15%	714.1	
8410	Calculating machines, accounting machines, cash registering machines, ticket issuing machines (excluding computers and battery operated calculators)	No	15%	714.2	
84101	Calculators, battery operated computer peripherals and computers	No	free	714.2	
8411	Other office machines n.e.s. such as duplicating addressing machines	No	15%	714.9	
8499	All other machinery and appliances, and parts thereof (other than electric) n.e.s.	-	15%	719.9	

Chapter 85. Electrical Machine parts Thereof

8501	Electrical power generating machinery and switchgear for public services	-	free	722.1	
8502	Electrical power generating machinery and switchgear for private purposes	-	15%	722.1	
8503	Refrigerators and refrigerating equipment, electrical	-	free	725.0	
8504	Electric and domestic hairdryers, heaters, microwave ovens, mixers, blenders, toasters, grillers, knives, rice cookers, frying pans etc.	-	15%	725.0	
85041	Other domestic type electrical Equipment such as washing machines, electric-fans, electric irons, electric stoves, etc.	-	15%	725.0	
8505	Radio broadcast receivers combined with gramophones, tape recorders, clocks or articles, and television broadcast receivers whether or not combined with other articles	-	free	724.2	
8506	Radio broadcast receivers n.e.s.	-	free	724.2	
8507	Other telecommunications equipment and apparatus, n.e.s.	-	15%	724.9	
8508	Dry cell batteries and accumulators of all kinds	-	20%	729.1	
8509	Electric filament lamps and electric discharge lamps, arc lamps, electrically ignited photographic flash bulbs	-	15%	729.2	
8510	Insulated electric wire, cable, bars, strip and the like including electric insulators	-	15%	723.0	
8599	Other electrical machinery and apparatus, n.e.s.	-	15%	729.0	

SECTION XVII. VEHICLES, AIRCRAFT PARTS

Chapter 86. Railway and Tramway Locomotives, Roiling Stock, Track Fixtures and Fittings, Traffic Signalling Equipment (Not electrically-powered)

8601	Railway and tramway locomotives and rolling stock	No	15%	731.0	
8602	Other railway and tramway track fixtures and fittings, and traffic signalling equipment (non-electric)	-	15%	719.6	

Chapter 87. Vehicles, Other and parts Thereof

8701	Agricultural tractors and parts thereof	-	free	712.5	
8702	Tractors, n.e.s. and parts thereof	-	15%	732.5	
8703	Road motor vehicles, n.e.s. (including passenger carrying motor vehicles and motor vehicles with a load carrying capacity of less than 1.5 tonnes.	No	45%	732.0	
8704	Public service type passenger vehicles (e.g. buses and coaches) with a passenger carrying capacity of 12 or more persons	No	45%	732.2	
8705	Lorries, tracks, vans complete having a load carrying capacity of 1.5 tonnes or more	No	45%	732.3	
8706	Special purpose motor lorries and vans (such as breakdown lorries, fire engines, spraying lorries, crane lorries, mobile workshops and mobile radiological units) but not including motor vehicles falling within items 8703, 8704 and 8705	No	45%	732.4	
8707	Chassis, with or without engines mounted, bodies, frames and other parts of mad motor vehicles (not including tyres and tubes) for motor vehicles falling within items 8703 and 8709 	-	35%	732.8	
8708	Chassis, with or without engines mounted, bodies, frames and other harts of road motor vehicles falling within items 8704, 8705 and 8706	-	35%	732.8	
8709	Motor-cycles, motor scooters, autocycles and cycles fitted with an auxiliary motor with or without sidecar and sidecars of all kinds	No	30%	732.9	
8710
	Cycles and tricycles, not motorised and parts thereof	No	15%	733.1	
8711	Baby carriages and infant pushchairs	No	15%	894.1	
8712	Invalid carriages (not motorised)	No	free	894.1	
8713	Other vehicles (including trailers) not mechanically propelled and parts thereof	No	15%	733.3	

Chapter 88. Aircraft and Parts Thereof: Parachutes, Catapults and Similar Aircraft Launching Gear; Ground flying trainers

8801	Aircraft and parts thereof	No	15%	734.0	
8802	Parachutes, catapults and similar aircraft launching gear; ground flying trainers	-	15%	899.9	

Chapter 89. Ships, Boats, and Floating Structures

8900	Ships, boats, and floating structures	No	15%	735.0	

SECTION XVIII. OPTICAL PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS: CLOCKS AND WATCHES: MUSICAL INSTRUMENTS SOUND RECORDERS AND REPRODUCERS, MAGNETIC: PARTS THEREOF

Chapter 90. Optical Photographic Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts Thereof

9001	Electro-medical apparatus, including X-ray apparatus	No	free	726.0	
9002	Orthopaedic appliances, hearing aids, artificial parts of the body and fracture appliances and Spectacles	-	free	899.6	
9003	Electricity supply meters, electricity measuring, checking, analysing or automatically controlling instruments and apparatus	No	15%	729.5	
9004	Photographic cameras (other than cinematographic and photocopying machines) and flash light apparatus	No	25%	861.4	
90041	Photocopying Machines	No	25%	861.4	
9005	Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles	No	25%	861.5	
9099	Other scientific, medical, surgical, dental veterinary, and controlling instruments and apparatus not elsewhere specified		free	861.0	

Chapter 91. Clocks and Watches and Parts Thereof

9101	Pocket Watches, wrist watches and other watches including stop watches	Nov	25%	864.1	
9102	Clocks with watch movements	No	25%	864.1	
9103	Other clocks, time clocks, instrument panel clocks etc.	No	25%	864.2	
9104	Clock and watch parts, excluding glasses	-	25%	864.0	

Chapter 92. Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic: Parts and Accessories of Such Articles

9201	Pianos and other string musical instruments	-	20%	891.4	
9202	Musical instruments, n.e.s.	-	20%	891.8	
9203	Parts and accessories of musical instruments n.e.s.	-	20%	891.9	
9204	Gramophones, dictating machines, and other sound recorders and reproducers including record players, tape decks with or without sound heads	-	25%	891.1	
92041	Video Cassette Recorders	-	free	891.1	
9205	Gramophone records and other sound and similar recordings, recorded tapes, other recorded media and prepared media for sound recording	-	free	891.2	
9209	Other parts and accessories of apparatus falling within item 9204	-	free	891.1	

SECTION XIX. ARMS AND AMMUNITION AND PARTS THEREOF

Chapter 93. Aims and ammunition; parts thereof

9301	Non-military firearms, Very light pistols, line throwing guns, air guns, spring guns, etc. (and parts thereof)	No	25%	894.3	
9302	Hunting and sporting ammunition	No	25%	571.4	

SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94. Furniture and Parts Thereof; Bedding, Mattress Supports, Cushions and similar Stuffed furnishings

9401	Chairs and other seats (except those falling within item 9402) and parts thereof	-	25%	821.1	
9402	Medical, dental, surgical or veterinary furniture and parts thereon	-	free	821.2	
9403	Mattress supports, articles of bedding or similar furnishings filled with springs or stuffed e.g. mattress, quilts, cushions, pouffes and pillows	-	15%	821.3	
9404	Other furniture and parts thereof	-	25%	821.9	

Chapter 95. Articles and Manufactures of Carving or Moulding Materials

9500	Articles and manufactures of carving or moulding materials	-	15%	899.1	

Chapter 96. Brooms, Brushes, Feather Dusters, Powder Puffs, and Sieves

9600	Brooms, Brushes, Feather Dusters, Powder Puffs and Sieves	-	15%	899.2	

Chapter 97. Toys, Games and Sports Requisites, parts Thereof

9701	Playing cards	pk	20s per pk	894.2	
9702	Children's toys, accessories including electronic games and equipment for indoor games, (except those falling within item 9201)	-	20%	894.2	
97021	Festive and other decorations etc.	-	20%	894.2	
9703	Fish hooks, line, fishing rods, and tackle, fishlanding nets and other fishing equipment such as fish lures, floats (for fishing pets) and the like	-	free	894.4	
9704	Other accessories and requisites for outdoor games and fair-ground amusements, etc.	-	20%	894.5	
97041	Rugby balls and soccer balls	-	20%	894.6	

Chapter 98. Miscellaneous Manufactured Articles

9801	Mechanical lighters, smoking pipes etc.	-	25%	899.3	
9802	Pens, pencils and fountain pens	-	free	895.2	
9803	Small wares and toilet articles, n.e.s. (e.g. combs, hairslides, corset busks, tie mounts and the like	-	25%	899.5	
9804	Typewriter and similar ribbons, inkpads, sealing wax and copying pastes and other office stationery and supplies	-	15%	895.9	
9805	Vacuum flasks, etc.	-	15%	899.9	

SECTION XXI. WORKS OF ART, COLLECTOR'S PIECES AND ANTIQUES

Chapter 99. Works of Art, Collector's Pieces and Antiques

9901	Paintings, drawings and engravings (exclusive of frames), sculptures	-	free	896.0	
9902	Stamps, and coins of philatelic and numismatic interest	-	free	896.0	
9909	Antiques and other works of arts n.e.s.	-	free	896.0	
9999	All other articles and goods n.e.s.	-	20%	899.9	

_____________

Appendix to Chapters 1 to 99 of Schedule I Part I

COMMODITIES AND TRANSACTIONS NOT CLASSIFIED ACCORDING TO KIND

Notes

1. The rates of duties applicable to goods classified in the Appendix are be taken to be those which would apply to the same goods when classified under the appropriate tariff number of Chapters 1 to 99 to this Schedule.
2. Goods which could be included in more than one of the following items are to be classified in whichever item occurs first in this Appendix.

Item Number	Description	Statistical Number	
S1	Goods imported by parcel post	911	
S2	Goods imported by air freight	912	
S3	Personal and household effects	921	
S4	Re-imported goods	931	
S5	Articles or materials incorporated or replaced in reimported goods	932	
S6	Goods temporarily imported	933	

______

SCHEDULE I PART II

EXEMPTIONS FROM CUSTOMS DUTIES ON IMPORTATION OR TAKING OUT OF BOND

1. Goods admitted free of duty under this Schedule must be classified in detail in accordance with Schedule 1. (a) Imports Classification and Tariff.

2. Exemption from duty under this Schedule is governed by the following conditions:

(a) That, in the case of goods which are the property of or intended for the use of some particular person or body, exemption is claimed by the person or body specified in the Schedule or through an authorised representative of the said person or body approved by the Collector of Customs;

(b) That, where applicable, the goods are of a kind answering to the description specified in the Schedule;

(c) That any conditions specifying the use of the goods, shall be taken, inter alia to limit such goods to the type, kind or quality suitable for such use;

(d) That where the goods have more than one use, the Collector of Customs shall be satisfied that they are solely for the use specified in the Schedule;

(e) That, where applicable, the goods shall be imported or taken out of bond by or on behalf of the person of body specified in the Schedule or through an authorised representative of the said person or body approved by the Collector of Customs.

3. Except in the case of good which the proper officer of customs accepts as accompanied goods exemption from duty shall be claimed by endorsing on the prescribed customs entry, or in approved cases attached thereto, a certificate in the following form:

I hereby certify that the within mentioned goods are *imported by/taken out of bond + for ............................................................................................................................................
(Name of person or body in respect of which exemption is claimed) for the purpose...............................................................................................................................
(State purpose for which the goods are to be used)
and exemption from duty is claimed under Item No ....................................................... of Schedule 1(b) to the Customs & Excise Act, subject to the conditions specified therein.

Signature........................................................................................

Name..............................................................................................

Status..............................................................................................

Date ................................................................................................

*Delete whichever is not applicable.
+ Not to be delivered ex bond without the approval of the Collector of Customs.

4. The Collector of Customs may require the submission of signatures by any person who is authorized and approved to sign the certificate in paragraph 3 above.

5. When any condition affecting the goods is not fulfilled after the goods leave customs control, the Collector of Customs may disallow the concession and collect duty at the rate applicable under Schedule 1(a) and such collection shall be without prejudice to action under any law for the time being in force.

EXEMPTIONS

H.M. The King.

1. Goods required for the use of the reigning sovereign.

The Government of Tonga.

2. Goods required for the use of the Government of Tonga.

Accredited Diplomatic Representatives.

3. Goods required for the accredited diplomatic representatives to the Kingdom of Tonga.

International Organisations and Technical Assistance Officials.

4. (1) Goods required under agreements of technical assistance entered into by the Government of Tonga.

(2) The furniture, effects and equipment (including a motor car) of officials in the service of overseas governments or international organisations if imported within six months from the date when the official first takes up appointment or within such further period as the Controller of Customs may allow, on proof that the right to import such furniture effects and equipment free of duty has been authorised by agreement between the overseas :government or international organization concerned and by the Government of Tonga.

Personal and Household effects of passengers.

5. (1) Personal effects of passengers being accompanied baggage of passengers passes as such by the proper officer of customs consisting of: -

(a) a reasonable quantity of wearing apparel, articles of personal adornment and toilet requisites;

(b) instruments and tools to be used by the passenger for the purpose of his profession, trade occupation or employment provided that they have been in his possession and bona fide use for a reasonable period;

(c) such articles in his baggage or on his person (not including firearms or ammunition) which he might reasonably be expected to carry with him for his regular and private use whilst travelling;

(d) manufactured tobacco (for the personal use of the passenger), including cigars and cigarettes not exceeding 200 grams aggregate (200 cigarettes shall be deemed to be equivalent to 200 grams of tobacco) imported by a person above the age of 16 years;

(e) One litre of potable spirits and one litre of wine imported by a person above the age of 21 years.

(f) articles (including foodstuffs), which would otherwise be dutiable but for this provision, the aggregate value of which does not exceed $60.00.

(2) The items referred to in subsections 1.(d) and 1.(e) above may a purchased by disembarking passengers at the duty free shop at Fua'amotu airport, prior to passing through customs.

(3) Household effects admitted as such by the Collector of Customs which accompany a person intending to take up residence in the Kingdom and are proved to the satisfaction of the Collector of Customs to have been in bona fide use by such person for a reasonable period and are not imported for disposal to a third party;

Provided that a person may import household effects under this sub-paragraph only on the occasion of first taking up residence in the Kingdom.

(4) Baggage (and household effects in the case of a person intending to take up residence in the Kingdom) imported within six months of the arrival of the passenger or such further period as the Controller of Customs may allow provided that the articles would have been exempted from duty had they been imported under sub-paragraph 5. 1(a), (b), (c) and 2 hereof;

Provided that the exemptions in sub-paragraphs 1, 2 and 3 hereof shall not apply to a member of the crew of an aircraft or vessel unless such person is finally leaving the aircraft or vessel on arrival in the Kingdom.

Personal Effect of Residents who have Died Abroad.

6. Personal effects (excluding merchandise alcoholic beverages and tobacco products) of persons ordinarily resident in the Kingdom who have died abroad.

Airport Ground Equipment, etc., Aircraft Fuel and Lubricants.

7. (1) Ground equipment and technical supplies required for use within the limits of an airport in connection with the establishment or maintenance of international air services or air services operating within the Kingdom;

(2) Fuel and lubricants solely for use in aircraft specified in sub-paragraph 1 hereof.

Cultural and Educations Articles.

8. (1) Articles of an educational, scientific or cultural nature of the following description being products of any State which is a party to the Agreement on the importation of Educational, Scientific and Cultural Materials approved by the General Conference of the United Nations Educational, Scientific and Cultural Organisation during its Fifth Session at Florence in June 1950, subject to the satisfaction of the Controller as to their description and use -

(a) books, documents (printed or produced by duplicating processes, but excluding stationery), periodicals, current newspapers, manuscripts (including typescripts), musical compositions, maps and charts;

(b) paintings and drawings (excluding manufactured wares), hand-painted impressions signed and numbered by the artist, original works of art of statuary or sculpture; collectors' pieces and objects of art consigned to approved public galleries, museums and other public institutions and not intended for re-sale; antiques more than one hundred years old;

(c) films, slides and sound recordings;

(d) architectural, industrial and engineering plans, models, wall charts and scientific instruments and apparatus:

Provided that articles specified in sub-paragraphs (c) and (d) of this paragraph (except newsreels with or without sound track) may only be imported free of duty by a person, society or body approved for that purpose by the Controller of Customs.

(2) Specific materials and equipment, not including those articles specified in stab-paragraph 8. 1 above, to be used solely in educational institutions, for educational purposes in accordance with procedures agreed by the Minister of Education and the Controller of Customs and approved by the Privy Council.

Charitable Gifts.

9. (1) Goods donated to the Red Cross Society and certified by the person for the time being in charge that they are for free distribution.

(2) Goods imported as charitable gifts, admitted as such by the Collector of Customs, by any organization approved by the Controller of Customs and certified by the head of such organization that such articles are for free distribution.

Marine Life-Saving Equipment.

10. The following equipment which the Collector of Customs is satisfied is required for the purposes of ships and shipping -

(a) life saving equipment, including life jackets, life buoys, buoyant apparatus, sea marking dye, distress flares, rockets and other pyrotechnic devices for use in life saving;

(b) communication and signal equipment, including morse signalling lamps, code flags, semaphore flags, fog horns and sirens.

Patterns, Samples, Advertising Matter and Documents.

11.	(a) Patterns and samples cut, mutilated or otherwise spoiled to the satisfaction of the Collector of Customs so as to render them unmerchantable and show cards, calendars, trade catalogues price lists and printed posters advertising services and goods offered by firms having no established place of business in the Kingdom;

(b) Waybills, consignment notes, bills of lading, exchange orders, tickets and labels when imported on behalf of shipping companies and air lines domiciled outside the Kingdom.

Religious Goods for use in Places of Worship; Tombstones

12.	(a)	(i) Altar bread and altar wines imported for administering the Sacrament; on the signed declaration of the head of the denomination for which they are intended;

(ii) Church bells, on the signed declaration of the head of the denomination for which they are intended;

(b) Tombstones whether engraved or not and commemorative and memorial tablets to a deceased person.

Trophies and Medals

13.	(a) Cups, medals, shields and similar trophies when awarded abroad, provided that the purpose for which the trophy was awarded is indelibly inscribed thereon.

(b) Cups, medals, shields and similar trophies approved by the Privy Council to be specially for bestowal as honorary distinctions or prizes provided that the purpose for which the trophy is to be awarded is indelibly inscribed thereon.

Portraits, Photographs, Films and Sound Recordings

14. Unframed portraits, developed photographs, developed negatives, developed films and sound recordings which the Collector or Custom is satisfied have only a personal or sentimental value to the importer and which are not intended for sale or for public exhibition or performance.

Articles of Special Public Interest

15. Articles and goods imported for objects of a general public character or beneficial enterprise approved by the Privy Council.

__________

PART III. - EXPORTS CLASSIFICATION AND TARIFF

Tariff No.	Description	Unit of quantity	Rate of duty	Statistical Number	

Chapter 1. Live Animals and poultry

011.1	Mares	No	free	001.5	
012.1	Poultry, live	No	free	001.4	
019	Other livestock	No	free	001.9	

Chapter 2. Meat and meat preparations

021.1	Meat	kg	free	011.0	
022.1	Meat preparations	kg	free	013.0	

Chapter 3. Dairy products and eggs

031.1	Eggs	doz.	free	025.0	
032	Dairy products	-	free	029.0	

Chapter 4. Fish and fish preparations

041.1	Crustaceans and molluscs, fresh chilled or frozen	kg	free	031.3	
041.2	Crustaceans and molluscs, preserved n.e.s.	kg	free	032.0	
042.1	Fish, fresh, chilled or frozen n.e.s.	kg	free	031.1	
042.2	Fish, preserved n.e.s.	kg	free	032.0	

Chapter 5. Edible vegetables, roots and tubers preparations thereof

051.1	Beans	kg	free	054.5	
051.2	Capsicums	kg	free	054.5	
051.3	Cucumbers	kg	free	054.5	
051.4	Egg plants	kg	free	054.5	
051.5	Kape	kg	free	054.5	
051.6	Lettuces	kg	free	054.5	
051.7	Pumpkins	kg	free	054.5	
051.8	Tomatoes	kg	free	054.5	
052.1	Yams	kg	free	054.8	
052.2	Taro	kg	free	054.8	
052.3	Cassava	kg	free	054.8	
052.4	Cassava pellets	kg	free	054.4	
052.5	Cassava flour	kg	free	054.4	
053.1	Sugar cane	kg	free	061.1	
054.1	Fungus	kg	free	054.8	
058	Other edible vegetables, roots and tubers	kg	free	054.8 	
059.1	Vegetables, preserved in air-tight containers	kg	free	055.5	
059.2	Vegetables, dried or dehydrated	kg	free	055.1	
059.3	Vegetables, frozen	kg	free	055.6	
059.4	Vegetables juices, unfermented	kg	free	053.5	
059.5	Vegetable pastes and purees	kg	free	055.5	

Chapter 6. Crude animal and vegetable materials

061.1	Kava		free	292.4	
069	Other crude animal and vegetable materials		free	292.9	

Chapter 7. Edible nuts and fruit and preparation thereof

071.1	Coconut whole	kg	free	051.7	
071.2	Coconuts, dessicated, in bulk	kg	free	051.7	
071.3	Coconuts, dessicated, put up for retail sale	kg	free	051.7	
071.4	Coconut meat, frozen	kg	free	051.7	
071.5	Coconut meat, shredded	kg	free	051.7	
071.6	Coconut cream, preserved in airtight containers	-	free	099.0	
072.1	Plaintains	kg	free	051.3	
072.2	Bananas	kg	free	051.3	
072.3	Banana figs	kg	free	059.0	
072.4	Banana flour	kg	free	099.0	
072.5	Banana wafers	kg	free	051.0	
073.1	Water and rock melons	kg	free	051.9	
073.2	Pineapples	kg	free	051.9	
073.3	Avocado pears	kg	free	051.9	
073.4	Mangoes	kg	free	051.9	
073.5	Vi	kg	free	051.9	
078	Other edible fruits and nuts	kg	free	051.9	
079.1	Fruit, preserved in airtight containers	kg	free	053.6	
079.2	Fruit, dried or dehydrated	kg	free	052.0 	
079.3	Fruit, frozen	kg	free	053.6	
079.4	Fruit juices, unfermented	kg	free	053.5	
079.5	Fruit pastes and purees	-	free	053.3	

Chapter 8. Spices, Coffee and Tea

081.1	Vanilla beans	kg	free	075.2	
081.2	Vanilla extract	kg	free	551.1	
081.2	Tamarind	kg	free	075.2	

Chapter 9. Food preparations, n.e.s.

091.1	Biscuits, cabin	kg	free	048.4	
092.1	Pickles and sauces	-	free	099.0	
092.2	Peanut butter	kg	free	099.0	
092.3	Honey	kg	free	061.6	
098.1	Poultry feed	kg	free	081.3	
099	Other food preparations	-	free	099.0	

Chapter 10. Oilseeds, Nuts and Kernels and fixed vegetable oils

101.1	Copra	t	free	221.2	
101.2	Copra meal	t	free	221.9	
101.3	Coconut oil	L	free	422.3	
102.1	Peanuts, green, whether or not shelled	kg	free	221.1	
102.2	Peanuts, roasted, whether or not salted	kg	free	053.9	
102.2	Peanut oil	L	free	421.4	
108	Other oilseeds, nuts and kernels	kg	free	221.8	
109	Other fixed vegetable oils	L	free	422.9	

Chapter 11. Beverages and Tobacco

110.1	Beverages, non-alcoholic	L	free	111.0	
110.2	Beverages, alcoholic	L	free	112.1	
111.1	Cigarettes	kg	free	122.2	
111.2	Manufactured tobacco	kg	free	122.3	
111.3	Other tobacco products	kg	free	122.3	

Chapter 12. Hides, skins, leather and leather manufactures

121.1	Rawhides and skins	-	free	211.0	
122.1	Footballs	No	free	894.4	
122.2	Footwear	pr	free	851.0	
122.3	Bags	-	free	831.0	
122.4	Saddles	No	free	612.2	
129	Other manufactures leather	-	free	612.9	

Chapter 13. Textile yarns, fabrics and made-up articles and related products

131.1	Coir fibre	kg	free	265.8	
131.2	Manufactures of coir	-	free	657.6	
132.1	Clothing, knitted	-	free	841.4	
132.2	Clothing, n.e.s.	-	free	841.1	
133.1	Rugs, other than plaited mats	-	free	657.6	
138	Other textile yarns and fabrics	-	free	650.0	
139	Other made-up articles of yarns and fabrics	-	free	656.9	

Chapter 14. Wood, plastic and non-metallic manufactures

141.1	Charcoal-coconut shell	kg	free	241.2	
141.2	Charcoal-coconut timber	kg	free	241.2	
141.3	Charcoal-other	kg	free	241.2	
142.1	Coconut timber	m³	free	243.3	
142.2	Coconut parquet	-	free	243.3	
142.3	Coconut tiles and shingles 	-	free	243.2	
143.1	Plastic manufactures including pipes, blocks, tubes, rods, plates, sheets and strips	-	free	581.0	
144.1	Bottles empty	-	free	665.1	
145.1	Pumice stone, put up for retail sale	-	free	275.2	
149	Other non-metallic manufactures	-	free	660.0	

Chapter 15. Manufactures of metals

151.1	Drums, empty	-	free	692.2	
151.2	Casks, empty	-	free	692.2	
159	Other manufactures of metals	-	free	690.0	

Chapter 16. Machinery and mechanical appliances and parts thereof

160	Machinery and mechanical appliances and parts thereof	-	free	710.00	

Chapter 17. Electrical machinery and parts thereof

170	Electrical machinery and parts thereof	-	free	720.0	

Chapter 18. Transport equipment and parts thereof

181	Motor vehicles	No	free	732.0	
182.1	Canoes	No	free	735.3	
182.2	Other boats 	No	free	735.3	
189	Other transport equipment and parts thereof	-	free	730.0	

Chapter 19. Handicrafts, curios and manufactured articles n.e.s.

191.1	Basket	-	free	899.2	
191.2	Plaited floor mats	-	free	899.2	
191.3	Other woven and plaited articles	-	free	899.2	
192.1	Tapa cloth	-	free	899.8	
192.2	Articles made from tapa	-	free	899.8	
193.1	Wood carvings, including model canoes and boats	-	free	632.7	
194.1	Articles of personal adornment of turtle shell, bone, seashells, coconut shell, stone, seeds, wood, etc.	-	free	899.1	
197.1	Postage and similar stamps of philatelic interest	-	free	896.0	
198.1	Coins of numismatic interest	-	free	896.0	
199	Other manufactured curios and artefacts n.e.s	-	free	899.0	

Chapter 20. Miscellaneous goods and articles

201	All other goods and articles not elsewhere specified	-	free	899.0	

(All such goods and articles to be specified)

_________

Appendix to Chapters 1 to 20 of Schedule I Part III

COMMODITIES AND TRANSACTIONS NOT CLASSIFIED ACCORDING TO KIND

Notes

1. The goods covered within the following items shall be free of duty except for those items for which duty is payable under the appropriate tariff number of chapters 1 to 20 to this Schedule. All such goods must be classified in detail for customs purposes.

2. Goods which could be included in more than one of the following items are to be classified in whichever item occurs first in this Appendix.

Item Number	Description	Statistical Number	
S1	Goods exported by parcel post	911	
S2	Goods exported by air freight	912	
S3	Personal and household effects	921	
S4	Goods exported under drawback	931	
S5	Goods exported for repair	932	
S6	Goods exported after repaid	933	

PART IV.

EXCISE DUTIES

Goods	Unit of Quantity	Rate of Excise Duty	Statistical Number	
Beer made from malt	L	45s per L	112.3	

_________

SCHEDULE II

PART I

(Section 35)

PROHIBITED AND RESTRICTED IMPORTS

List of Prohibited Imports

Counterfeit coin, currency notes or stamps.

1. Base or counterfeit or imitation currency or bank notes or fictitious postage or revenue stamps of any country and any die, plate, instrument or materials capable of making any such coin, currency or bank notes or any such revenue or postage stamps.

Indecent articles.

2. Indecent or obscene books, paintings, drawings, cards, lithographic or other engravings, photographs, prints, films or other indecent products articles except for private purposes.

Royal Arms.

3. Goods bearing the Royal Arms of the Kingdom of Tonga or arms so closely resembling such arms as to be calculated to deceive unless the importer of such goods holds His Majesty's authority to use them in connection with his trade, business, calling or profession.

Trade Marks.

4. Goods bearing any trade name or trade mark being or purporting to be the name or trade mark registered under the Registration of U.K. Trade Marks Act, unless such trade name or trade mark is accompanied by a definite indication of the country in which the goods were made or produced.

Fireworks.

5. All fireworks other than distress, light or sound signals and rockets and other pyrotechnics forming part of the safety equipment or stores of a vessel or aircraft or designed and intended to be used as part of such equipment or stores.

Items subject to copyright.

6. All books and any written or printed matter and sounds and visual items subject recordings which the Controller shall by notice declare to be prohibited imports on account of any copyright laws which apply in the Kingdom.

Seditious and similar matter.

7. All books and any written or printed matter and sound and visual recordings which the Controller shall declare to be seditious or which advocate violence, lawlessness or disorder.

Toxic Waste.

8. All toxic or hazardous wastes. (Inserted G.S. 25/88)

General.

9. Goods the importation of which is prohibited by any other law in force in the Kingdom.

List of Restricted Imports

Firearms and Ammunition.

1. Firearms and ammunition except with a licence issued by the Minister of Police.

Explosives.

2. Explosives of all kinds including fuses and detonators except with licence issued by the Minister of Police.

Noxious and Stupefying Gases.

3. Noxious, stupefying or tear gas in any form and all weapons and instruments or appliances for firing or rising such gases and gas containers or cartridges for such weapons or other instruments or appliances except with the written permission of the Minister of Police.

Brandy, whisky and rum.

4.	(a) Brandy and whisky unless certified to the satisfaction of the Collector that it has been matured in wood for three years.

(b) Rum unless certified to the satisfaction of the Collector that it has been matured in wood for two years.

Motor Vehicle.

5.	(a) Motor vehicles, motor cycles and motor scooters except with a licence issued by the Minister of Finance.

(b) Left hand drive motor vehicles except with a licence issued by the Minister of Finance and a licence issued by the Minister of Police.

Eggs.

6. Eggs except with a licence issued by the Minister of Finance.

Cabin and ship biscuits.

7. Cabin and ships biscuits except with a licence issued by the Minister of Finance.

General.

8. Goods the importation of which is restricted by any other law in force the Kingdom except in accordance with such law.

___________

Part II (Section 36)

PROHIBITED AND RESTRICTED EXPORTS

List of Prohibited Exports

Articles of Tongan culture

1. The following articles of Tongan culture.

1. Tao
2. Tao-Fotoi (Tao Foto'i Fai) (barbed spear)
3. Mâtaa (club)
4. Likuvalu ('Akau Ta Tapavalu) (club)
5. Tao Niu (spear of coconut)
6. Kolo (throwing club)
7. Kaufana (bow)
8. Ngahau (arrow)
9. Ualulu (club) (Tao uluilulu) (spear with owl's head)
10. Tuipapanu (club)
11. Mo'ungalaulau (club)
12. Makatâ (club)
13. Tuitapavalu ('Akau Ta Tapavalu mo eni) (club)
14. Malumulekeleka (Kolo) (throwing club)
15. Tui (club)
16. Tutanga'akau (Pota'i Akau Ta) (club)
17. Soki (spikes in ground)
18. Totoko (club)
19. Povai (club)
20. Falevatu (axe)
21. Vulaono (axe)
22. Tao Ngututokotoko (bayonet)
23. Paletau (shield)
24. Meleihe ('Akau Ta) (short stick)
25. Fala Vala
26.Fala Fatu

2. Raw coral (including unprocessed black coral) except with the written permission of the Controller of Customs following approval by Cabinet.

General

3. Goods the exportation of which is prohibited by any other law in force in the Kingdom.

__________

List of Restricted Exports

Articles of Tongan culture

1. The following articles of Tongan culture made or produced before the year 1950.

Fala (Mats)

1. Fala Papa
2. Fala Patetele
3. Fala Tui
4. Fala Totolo
5. Fala Tofua
6. Fala Tutu'ila
7. Fala Fihu
8. Fala Kukuvalu
9. Fala Fau
10. Fala Efu
11. Fala Paongo

Ngatu (Tapa Cloth)

Ta Hina (White)

1. Ngatu Hingoa
2. Ngatu Tapa'ingatu
3. Ngatu Pangaikafa
4. Ngatu Fata
5. Ngatu Fuatanga
6. Ngatu Tatau
7. Ngatu Longolongo
8. Ngatu Kalou
9. Ngatu Tutu'uli
10. Ngatu Aotapu
11. Ngatu Ve'etuli

Ta-‘Uli (Black or Dack)

12. Ngatu Kumi Tea
13. Ngatu Kumi 'Uli
14. Ngatu Ave
15. Ngatu Mnulua
16. Ngatu Amoamokofe
17. Ngatu Alolua
18. Ngatu Potuuamanuka
19. Ngatu Melo
20. Ngatu Kumikupu

Katoalu (Baskets)

1. Katoalu
2. Kato kiekie
3. Kato Fo'ipuha
4. Kato Ha'amoa
5. Kato Toho
6. Kato Mosikaka

Ta'ovala (Cinture)

1. La Ta'ovala
2. Tofua Ta'ovala
3. Lokeha Ta'ovala

Kafa (Tongan Rope)

1. Kafa Pekepeka
2. Kaga No'osi
3. Kafa Fakatele
4. Kafa Kula

Tatau (Partitions)

1. Tatau Fala
2. Tatau Fihu
3. Tatau Kupesi
4. Tatau Tu'aniu
5. Tatau Liliki
6. Tatau Mahanga
7. Tatau Pueki

Kali (Tongan Pillow)

1. Kali Hahapo
2. Kali Toloni
3. Kali Mahanga

Kiekie (Cinture made of strands)

1. Manafau
2. Faka-Ha'apai
3. Faka-Niua
4. Malokula

Pa Fakatele 'o ha fa'ahinga pe (Trawling hooks)
Pa'anga Lafo (Quoit)
Kie Ha'amoa (Samoan mat) (fine)

General

2. Goods the exportation of which is restricted under any other law in force in the Kingdom except in accordance with such law.

In addition to the goods listed in this Schedule there are many others the importation or exportation of which is affected by other Acts and regulations.

The range of such goods is wide and it is not practicable to specify every item here but the following list gives an indication of the classes of goods the importation or exportation of which are prohibited or restricted and the authority from whom further information may be obtained.

General Description
	Authority.	
Biological and organic products-medical	Director of Health, Nuku'alofa	
Chemicals
Drugs including narcotics and barbiturates
Poisons
Second-hand clothing		
Biological and organic products-veterinary	Director of Agriculture, Nuku'alofa	
Animals, birds, fish, reptiles and parts thereof
Insects and gastropods
Plants, fungus and parts thereof
Seeds
Trees and timber-including sandalwood and coconut timber for export		

NOTE TO BE REMEMBERED

Importers are reminded that applications for licences to import goods subject to restriction should be made to the issuing authority before the goods are despatched from the country of supply.

---------------------------------------------