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Customs and Excise (Amendment) Act No 26 of 1999

TONGA


CUSTOMS AND EXCISE (AMENDMENT) ACT 1999


No. 26 of 1999


I assent,


TAUFA'AHAU TUPOU IV,
17th November, 1999.


AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT


[3rd November, 1999].


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 1999.


(2) The Customs and Excise Act (Cap. 67), as amended, is in this Act referred to as the Principal Act.


2. Part 1 of Schedule 1 of the Principal Act is amended by deleting the rates of duty for the items set out in Schedule A of this Act and inserting the new rates in their stead.


_________


SCHEDULE A


Tariff Item
Description
Unit of Qty
Rate of Duty
Statistical No





2401
Unmanufactured tobacco
Kg
225% or $37.50 per kg (whichever shall provide the greater amount of duty).
121.0
2402
Cigars and Cheroots
Kg
255% or $75 per kg (whichever shall provide the greater amount of duty).
121.1
2403
Cigarettes
kg
525% or $96 per kg or T$96 per thousand cigarettes (whichever shall provide the greater amount of duty).
122.2
2404
Manufactured tobacco, other
kg
187.5% or $37.50 per kg (whichever shall provide the greater amount of duty).
122.3

Passed by the Legislative Assembly this 10th day of November, 1999.


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