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Tonga Consolidated Legislation |
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.
(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
(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
(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 |
EXCISE DUTIES
| Goods | Unit of Quantity | Rate of Excise Duty | Statistical Number |
| Beer made from malt | L | 45s per L | 112.3 |
_________
SCHEDULE II
(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.
(b) Rum unless certified to the satisfaction of the Collector that it has been matured in wood for two years.
Motor Vehicle.
(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.
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