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Customs and Excise (Amendment No 1) Act 2003

TONGA


CUSTOMS AND EXCISE (AMENDMENT NO. 1) ACT, 2003


No. 5 of 2003


I assent,


TAUFA'AHAU TUPOU IV,
21st August, 2003


AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT


[24th of July, 2003]


BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:-


Short Title


1. (1) This Act may be cited as the Customs and Excise (Amendment No. 1) Act, 2003.


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


Amendment Part I Schedule I


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


SCHEDULE A


Tariff Item
Description
Unit Qty
Import duty rate
Export duty rate
Statistical No.
Whiskies:
2208.3010
Less than 57% by volume of alcohol
L
250% or T$30.00 per L (Whichever is greater)
Free
112.4
2208.3020
57% by volume of alcohol or more
L
350% or T$52.50 per L (Whichever is greater)
Free
112.4
Rum and tafia:
2208.4010
Less than 57% by volume of alcohol
L
250% or T$30.00 per L (Whichever is greater)
Free
112.4
2208.4020
57% by volume of alcohol or more
L
350% or T$52.50 per L (Whichever is greater)
Free
112.4
Gin and Geneva:
2208.5010
Less than 57% by volume of alcohol
L
250% or T$30.00 per L (Whichever is greater)
Free
112.4
2208.5020
57% by volume of alcohol or more
L
350% or T$52.50 per L (Whichever is greater)
Free
112.4
Other
2208.9010
Less than 57% by volume of alcohol
L
250% or T$30.00 per L (Whichever is greater)
Free
112.4
2208.9020
57% by volume of alcohol or more but less than 80%
L
350% or T$52.50 per L (Whichever is greater)
Free
112.4
2208.9030
80% by volume of alcohol or more
L
350% or T$52.50 per L (Whichever is greater)
Free
112.4
2401.0000
Unmanufactured tobacco; tobacco refuse
Kg
325% or T$75.00 per kg (Whichever shall provide the greater amount of duty)
Free
121.1
2402.1000
Cigars, cheroots and cigarillos, containing tobacco
Kg
355% or T$150.00 per kg (Whichever shall provide the greater amount of duty)
Free
122.1
2402.2000
Cigarettes containing tobacco
Kg
625% or T$192.00 per Kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty)
Free
122.1
2402.9000
Other
Kg
625% or T$192.00 per kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty)
Free
122.2
2403.0000
Other manufactured tobacco and manufactured tobacco substitutes; "honogenised" and "reconstituted" tobacco extracts and essences
Kg
287% or T$75.00 per kg (Whichever shall provide the greater amount of duty)
Free
122.3

Passed in the Legislative Assembly this 24 day of July, 2003.


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