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Tonga Sessional Legislation |
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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