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.

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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	

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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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