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Tonga Sessional Legislation |
TONGA
CUSTOMS AND EXCISE (AMENDMENT) ACT 1990
No. 5 of 1990
I assent,
TAUFA'AHAU TUPOU IV
11th of July, 1990.
AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT 1983
[14th June, 1990]
BE IT ENACTED by the King and the Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:-
1. (1) This Act may be cited as the Customs and Excise (Amendment) Act 1990.
(2) The Customs and Excise Act 1983, as amended, is in this Act referred to as the Principal Act.
2. Schedule 1 of the Principal Act is amended by inserting the following in the interpretative rules after paragraph (v):
"(vi) The tariff set out in Part IV is the Excise Tariff."
3. Part I of Schedule I of the Principal Act is amended by deleting the rates of duty for the items set out in Schedule A and inserting the new rates set out below in their stead.
4. Schedule 1 Part II clause 5 paragraph 5 item 1(e) of the Principal Act is amended by inserting after the words "One litre of potable spirits" the following:
"2.2 litres of beer".
5. Schedule l of the Principal Act is amended by inserting after Part III the new Part IV set out in Schedule B of this Act.
Passed in the Legislative Assembly this 14 day of June, 1990.
__________
| Tariff No. | Description | Unit of Quantity | Rate of Duty | Statistical Number |
| 0201 | Pig and poultry fat, not rendered | kg | 20% | 411.3 |
| 0204 | Poultry pieces | kg | 20% | 011.4 |
| 0208 | Meat and edible meat offals, fresh chilled or frozen other than those falling within item 0202, 0203,0204, 0209 | kg | 15% | 011.1 |
| 0209 | Other meat and edible meat offals, dried, salted or smoked other than those failing within items 0202, 0203, 0204 and 0208, whether
or not in airtight containers | kg | 15% | 012.9 |
| 1603 | Other prepared or preserved meats whether or not in airtight containers | kg | 15% | 013.8 |
| 2203 | Beer made from malt | L | 200% or $2.10 per L (whichever shall provide the greater amount of duty) | 112.3 |
| 22031 | Light beer (less than 2.5% alcohol by volume) | L | 100 % or $1.00 per L (whichever shall provide the greater amount of duty) | 112.3 |
| 2204 | Wine of fresh grapes, still, vermouths ,grape must | L | 75% or T$2.40 per L (whichever shall provide the greater amount of duty) | 112.1 |
| 2205 | Wine of fresh grapes, sparkling | L | 90% or T$3.20 per L (whichever shall pro vide the greater amount of duty) | 112.1 |
| 2206 | Other fermented beverages (eg. cider, perry, mead) | L | 75% or T$1.30 per L (whichever shall pro vide the greater amount of duty) | 112.2 |
| 2207 | Ethyl alcohol or neutral spirits unde-natured, containing not less than 80% by volume of alcohol, denatured spirits containing more
than 57% by volume of alcohol | L | 300% or T$35.00 per L of alcohol (whichever shall provide the greater amount of duty) | 112.4 |
| 2208 | Spirits (other than those falling within item 2207), liqueurs and other spirituous beverages, containing more than 57% by volume of
alcohol | L | 300% or T$35.00 per L of alcohol (whichever shall provide the greater amount of duty) | 112.4 |
| 2209 | Spirits, liqueurs and other spirituous beverages n.e.s. containing not more than 575 by volume of alcohol | L | 200% or T$20.00 per L (whichever shall provide the greater amount of duty) | 112.4 |
| 2401 | Unmanufactured tobacco | kg | 150% or T$25.00 per kg (whichever shall provide the greater amount of duty) | 121.0 |
| 2402 | Cigars and Cheroots | kg | 170% or T$50.00 ever kg (whichever shall provide the greater amount of duty) | 121.1 |
| 2403 | Cigarettes | kg | 330% or T$50.00 per kg or T$50.00 per thousand cigarettes (whichever shall provide the greater amount of duty) | 122.2 |
| 2404 | Manufactured tobacco, other | kg | 125% or T$25.00 per kg (whichever shall provide the greater amount of duty) | 122.3 |
| 2706 | Petroleum, crude or partly refined for further refining | L | 35% | 331.0 |
| 2707 | Motor spirit (Benzine, gasoline and other light oil for similar purposes) | L | 35% | 332.1 |
| 2708 | Aviation Spirit | L | 30% | 332.1 |
| 2709 | Kerosene and while spirit (illuminating oil), vaporising oil and power kerosene | L | free | 322.2 |
| 2710 | Jet fuel (aviation kerosene) | L | 30% | 332.2 |
| 2711 | Distillate fuels (gas oil and diesel oil) | L | 35% | 332.3 |
| 2714 | Mineral turpentine and petroleum oils other | L | 15% | 332.9 |
| 2903 | Methylated spirits | L | 15% | 512.2 |
| 3702 | Cinematographic films, exposed, with or without sound track, of standard width of 35 mm imported for exhibition, whether to be re-exported
or not | m | 15% | 863.1 |
| 3703 | Cinematograhic films, exposed, with or without sound track, of standard width of 16mm imported for exhibition, whether to be re-exported
or not | m | 15% | 863.1 |
| 3704 | Cinematograhic films, exposed, with or without sound track, of width of other than 35mm or 16mm imported for exhibition, whether to
be re-exported or not | m | 15% | 863.1 |
_________
Schedule B
"PART IV
(SECTION 7)
EXCISE DUTIES
| Excise No. | Description | Unit of Quantity | Rate of Excise | Statistical Number |
| | ||||
| 2203 | Beer made from malt | L | 20% or 45s per L (whichever shall provide the greater amount of excise) | 112.3" |
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