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Tonga Sessional Legislation |
TONGA
CUSTOMS AND EXCISE (AMENDMENT NO. 1) ACT, 2003
No. 5 of 2003
I assent,
TAUFA'AHAU TUPOU IV,
21st August, 2003
AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT
[24th of July, 2003]
BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:-
Short Title
1. (1) This Act may be cited as the Customs and Excise (Amendment No. 1) Act, 2003.
(2) The customs and Excise Act (Cap. 67), as amended, is in this Act referred to as the Principal Act.
Amendment Part I Schedule I
2. Part I of Schedule I of the Principal Act is amended by deleting the rates of duty for the items set out in the Schedule A of this Act and inserting the new rates in their stead –
SCHEDULE A
| Tariff Item | Description | Unit Qty | Import duty rate | Export duty rate | Statistical No. |
| Whiskies: | |||||
| 2208.3010 | Less than 57% by volume of alcohol | L | 250% or T$30.00 per L (Whichever is greater) | Free | 112.4 |
| 2208.3020 | 57% by volume of alcohol or more | L | 350% or T$52.50 per L (Whichever is greater) | Free | 112.4 |
| Rum and tafia: | |||||
| 2208.4010 | Less than 57% by volume of alcohol | L | 250% or T$30.00 per L (Whichever is greater) | Free | 112.4 |
| 2208.4020 | 57% by volume of alcohol or more | L | 350% or T$52.50 per L (Whichever is greater) | Free | 112.4 |
| Gin and Geneva: | |||||
| 2208.5010 | Less than 57% by volume of alcohol | L | 250% or T$30.00 per L (Whichever is greater) | Free | 112.4 |
| 2208.5020 | 57% by volume of alcohol or more | L | 350% or T$52.50 per L (Whichever is greater) | Free | 112.4 |
| Other | |||||
| 2208.9010 | Less than 57% by volume of alcohol | L | 250% or T$30.00 per L (Whichever is greater) | Free | 112.4 |
| 2208.9020 | 57% by volume of alcohol or more but less than 80% | L | 350% or T$52.50 per L (Whichever is greater) | Free | 112.4 |
| 2208.9030 | 80% by volume of alcohol or more | L | 350% or T$52.50 per L (Whichever is greater) | Free | 112.4 |
| 2401.0000 | Unmanufactured tobacco; tobacco refuse | Kg | 325% or T$75.00 per kg (Whichever shall provide the greater amount of duty) | Free | 121.1 |
| 2402.1000 | Cigars, cheroots and cigarillos, containing tobacco | Kg | 355% or T$150.00 per kg (Whichever shall provide the greater amount of duty) | Free | 122.1 |
| 2402.2000 | Cigarettes containing tobacco | Kg | 625% or T$192.00 per Kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty) | Free | 122.1 |
| 2402.9000 | Other | Kg | 625% or T$192.00 per kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty) | Free | 122.2 |
| 2403.0000 | Other manufactured tobacco and manufactured tobacco substitutes; "honogenised" and "reconstituted" tobacco extracts and essences | Kg | 287% or T$75.00 per kg (Whichever shall provide the greater amount of duty) | Free | 122.3 |
Passed in the Legislative Assembly this 24 day of July, 2003.
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