Niue Island Manufactured Goods Tax Ordinance 1964

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An Ordinance to provide for the imposition and collection of a tax on certain goods imported into, or manufactured in, the Island of Niue (2 June 1964).

1. Short Title and Commencement - This Ordinance may be cited as the Niue Island Manufactured Goods Tax Ordinance 1964, and shall come into force on the day on which it is assented to by the Resident Commissioner of Niue.

2. Interpretation - In this Ordinance, except where a contrary intention appears -

"Motor Vehicles" means a vehicle which is drawn or propelled by mechanical power, but does not include -

(b) Any bulldozer, earth-scraper, earth-removing machine, earth-dumper, mobile crane or otherwise, or any other similar machine; or

(a) For the purposes of Part II of this Ordinance, their current domestic value as herein defined; and

(b) For the purposes of Part III of this Ordinance the cost of their production as ascertained by the Treasurer of Niue by reference to such accounting records as may be required to be kept by manufacturers by rules or regulations made under this Ordinance.

[The Customs Act 1966, being the corresponding enactment in force at the date of this reprint, has been substituted for the Customs Act 1913.]

3. Recovery of tax - (1) Tax payable under this Ordinance (including any penalty charged under subsection (2) of this section shall constitute a debt due to Her Majesty the Queen and shall be recoverable as such at suit of the Treasurer of the [High Court of Niue].

(2) If default is made in the payment of any tax payable under this Ordinance the person making default shall be chargeable by way of penalty with additional tax equivalent to fifty per cent of the amount of tax in respect of which default was made.

[In subsection (1) the words "High Court of Niue" were substituted for the words "High Court of the Cook Islands" by the Niue Act 1966.]

4. Rates of tax payable - (1) There shall be payable on all goods imported into Niue of the kind named in the Schedule to this Ordinance a tax at the respective rates set out therein.

(2) The Tax hereby imposed shall be payable on the sum of the value (hereby defined in this Ordinance) of such goods and the amount of Customs duty payable on such goods.

5. Payment - Tax payable under this Part of this Ordinance shall be paid to the Treasurer by the importer of the goods before the entry of such goods is passed by the Comptroller of Customs.

"Personal effects" means and includes any personal effects, personal clothing, personal baggage, household domestic chattels or private motor vehicle:

"Private motor vehicle" means any motor car, motor cycle, power cycle or trailer, but does not include any taxicab, tractor or trade motor:

"Motor car", "Motor Cycle", "Power Cycle", "Taxicab”, “Tractor", "Trade Motor" and "Trailer" have the meaning attributed to them respectively by subsection (1) of section (3) of the Niue Island Transport Ordinance 1965.

(2) Subject to the provisions of subsection (3) of this section, nothing in this Ordinance shall apply to any personal effects owned by any person at the date of that person's arrival in Niue, and also owned by such person at the date of the import of the personal effects into Niue, and also imported into Niue:

(a) During the period of three months immediately prior to that person’s arrival in Niue; or

(d) Neither sold, nor bartered, nor given away, nor otherwise disposed of by such person during the period of one year immediately after the import of such personal effects into Niue.

(3) Where, pursuant to subsection (2) of this section, any private motor vehicle has not been taxed under this Ordinance and where, during the period of five years immediately after the import of such vehicle into Niue, such vehicle is used or converted for use as a taxicab, tractor or trade motor, then tax shall, under this Ordinance, be paid, by the owner of the vehicle at the time when it is first so used or first so converted, on the value thereof immediately before it was first so used or first so converted or immediately after it was first so used or first so converted, whichever is the higher, as if the vehicle had then been imported into Niue.

(4) Tax on any private motor vehicle referred to in subsection (3) of this section shall, under this Ordinance, be payable once only.

(5) Where any private motor vehicle is hired our for money, or for any other reward or other valuable consideration, for a period of at least three months or for periods which in the aggregate, amount to a period of at least three months then, on the completion of such period of three months the vehicle shall, for the purposes of subsection (2) of this section, be deemed to have been disposed of by the person who imported the vehicle into Niue and shall, for the purposes of subsection (3) of this section, be deemed to have been converted for used as a trade motor.

(6) The value at any particular time of any personal chattels or vehicle to which any of the foregoing provisions of this section relate shall, for all or any of the purposes of this section, be assessed by the Comptroller of Customs:

Provided that any person interested who considers that any such assessment of value is excessive may, at any time within a period of three months after the date of issuing of any demand for payment of tax based on such assessment, appeal to the High Court against the assessment and, after hearing any such appeal, the High Court may either confirm the assessment or, if it thinks that the assessment is excessive, reduce the amount thereof to a sum which it thinks proper and such demand for payment of tax shall be deemed to have been modified accordingly:

Provided further that, subject to sections 111 and 112 of the Niue Act 1966, the judgment of the High Court on any such appeal shall be final.

(7) The Resident Commission may, with the prior consent of the Executive Committee of Niue, remit, wholly or in part, any tax which, pursuant to the foregoing provisions of this section, may become payable.

7. Refunds - The amount of any tax paid under this Part of this Ordinance by an importer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and the Treasurer is satisfied that they have been exported from Niue.

8. Tax imposed - The tax imposed on goods by Part II hereof shall also be payable on the value (as defined in this Ordinance) of all such goods as are manufactured in Niue and shall be paid to the Treasurer by the manufacturer before such goods are offered for sale.

9. Refunds - The amount of any tax paid under this Part of this Ordinance by a manufacturer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and are surrendered if so required by the Treasurer to the Comptroller of Customs for destruction.

10. Rules or Regulations - The Resident Commissioner with the advice and consent of the Executive Committee may from time to time make such rules or regulations as he may consider necessary for the proper application or enforcement of this Ordinance.

10A. The provisions of this Ordinance shall not apply to any person entitled to privileges and immunities under the New Zealand Representative Act 1981.

11. Repeals - The Niue Island Purchase Tax Ordinance 1962, No. 15, is hereby repealed.

	Goods	Rates of Tax Payable
1.	Preserved Fruit	5 per centum
2.	Confectionery	5 per centum
3.	Wines fermented and containing more than 3 per cent proof spirit	10 per centum
4.	Spirits and spirituous mixtures	10 per centum
5.	Beer containing more than 2 per cent proof spirit	10 per centum
6.	Cameras	10 per centum on items over ₤10 C.D.V.
7.	Radios and Radiograms	10 per centum on items over ₤10 C.D.V.
8.	Watches and Clocks	10 per centum on items over ₤20 C.D.V.
9.	Jewellery	10 per centum on all items
10.	Tobacco	5 per centum
11.	Cigarettes	5 per centum
12.	Motor Vehicles	10 per cent

Niue Sessional Legislation

Niue Island Manufactured Goods Tax Ordinance 1964