|
|
Home
| Databases
| WorldLII
| Search
| Feedback
Tonga Subsidiary Legislation |
TONGA
EXCISE TAX (AMENDMENT) ORDER 2010
IN EXERCISE of the powers conferred by section 3 of the Excise Tax Act 2007, the Chief Commissioner with the approval of His Majesty in Council, makes the following Order:
______________________________________________________________________________
1 (1) This Order may be cited as the Excise Tax (Amendment) Order 2010.
(2) This Order shall come into force on 1st July 2010.
2 The Excise Tax Order 2008 imposing excise tax on goods effective from 1 February 2008 and published in the Government Gazette Supplement
Extraordinary on 21 January 2008 as amended, shall be referred to as the Principal Order.
3 Schedule 1 of the Principal Order is amended by deleting Chapters 22 and 24 and substituting the following new Chapters 22 and 24
–
SCHEDULE 1
"CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR.
| Tariff Item | Excise Goods Description | New Excise Tax Rate |
| 22.03 | Beer made from malt. | |
| 2203.00.10 | ---Beer imported, not more than 3% alcohol by volume | $42 per lal |
| 2203.00.20 | ---Beer imported, more than 3% and not more than 5% volume by alcohol | $42 per lal |
| 2203.00.30 | ---Beer imported, more than 5% alcohol by volume | $42 per lal |
| 2203.00.40 | Beer domestic | $17.85 per lal |
| 2203.00.90 | ---Other | $42 per lal |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | |
| 2204.10.00 | -Sparkling wine | $42 per lal |
| | -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.21.00 | --In containers holding 2L or less | $42 per lal |
| 2204.29.00 | -Other | $42 per lal |
| 2204.30.00 | -Other grape must | $42 per lal |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | |
| 2205.10.00 | -In containers holding 2L or less | $42 per lal |
| 2205.90.00 | -Other | $42 per lal |
| 22.06 | Other fermented beverages (for example, cider, sherry, mead); mixtures of fermented beverages and mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere specified or included. | |
| 2206.00.00 | Other fermented beverages (for example, cider, sherry, mead); mixtures of fermented beverages and mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere specified or included. | $42 per lal |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 42% vol; spirits, liqueurs and other spirituous beverages.
| |
| | -Spirits obtained by distilling grape wine or grape marc | |
| 2208.20.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.20.80 | Locally manufactured | $21 per lal |
| 2208.20.90 | ---Other | $42 per lal |
| | -Whiskies | |
| 2208.30.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.30.80 | Locally manufactured | $21 per lal |
| 2208.30.90 | ---Other | $42 per lal |
| | -Rum and tafia | |
| 2208.40.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.40.80 | Locally manufactured | $21 per lal |
| 2208.40.90 | ---Other | $42 per lal |
| | -Gin and Geneva | |
| 2208.50.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.50.80 | Locally manufactured | $21 per lal |
| 2208.50.90 | ---Other | $42 per lal |
| | -Vodka | |
| 2208.60.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.60.80 | Locally manufactured | $21 per lal |
| 2208.60.90 | ---Other | $42 per lal |
| | -Liqueurs and cordials | |
| 2208.70.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.70.80 | Locally manufactured | $21 per lal |
| 2208.70.90 | ---Other | $42 per lal |
| | -Other | |
| 2208.90.10 | ---Mixed drinks, not exceeding 10% by volume of alcohol | $42 per lal |
| 2208.90.80 | Locally manufactured | $21 per lal |
| 2208.90.90 | ---Other | $42 per lal |
CHAPTER 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.
| Tariff Item | Excise Goods Description | New Excise Tax Rate |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |
| | -Cigars, cheroots and cigarillos, containing tobacco | |
| 2402.10.00 | Imported –Cigars, cheroots and cigarillos, containing tobacco | $200 per 1,000 cigarettes |
| 2402.10.10 | Locally manufactured – Cigars, cheroots and cigarillos, containing tobacco | $200 per 1,000 cigarettes |
| | -Cigarettes containing tobacco | |
| 2402.20.00 | Imported – Cigarettes containing tobacco | $200 per 1,000 cigarettes |
| 2402.20.10 | Locally manufactured – Cigarettes containing tobacco | $200 per 1,000 cigarettes |
| | -Other | |
| 2402.90.00 | Imported | $200 per 1,000 cigarettes |
| 2402.90.10 | Locally manufactured | $200 per 1,000 cigarettes |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
| |
| 2403.10.00 | -Smoking tobacco, whether or not containing tobacco substitutes in any proportion | $200 per kg |
| | -Other: | |
| 2403.91.00 | --"Homogenised" or "reconstituted" tobacco | $200 per kg |
| 2403.99.00 | --Other | $200 per kg |
Made at Nuku'alofa this 11th day of June 2010.
By Order,
Chief Commissioner of Revenue
PacLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.paclii.org/to/legis/sub_leg/eta2007eto2010358
