TONGA

CUSTOMS AND EXCISE (AMENDMENT) ACT 1992
No. 33 of 1992.

I assent,

TAUFA'AHAU TUPOU IV,
14th December, 1992.

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT

[10th November, 1992.]

BE IT ENACTED by the King and 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 1992.

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

2. The list of exemptions under Part II of Schedule I of the Principal Act is amended as follows -

(i) Subparagraphs (d), (e) and (f) of paragraph 5 (1) are deleted and substituted therefor the following:

"(d) manufactured tobacco (for the personal use of the passenger) including cigars and cigarettes not exceeding 500 grams aggregate (500 cigarettes shall be deemed to be equivalent to 500 grams of tobacco) imported by a person above the age of 16 years;

(e) 2.25 litres of potable spirits or 4.5 litres of wine or 4.5 litres of beer, ale, stout or porter imported by a person above the age of 18 years, or any combination not exceeding half of each of the quantities specified herein;

(f) articles (including foodstuffs) which would otherwise be dutiable but for this provision, the aggregate value of which does not exceed $500".

(ii) Paragraph 5 (2) is deleted and substituted therefor the following:

"(2) The items referred to in subparagraphs (1) (d), (1) (e) and (1) (f) above may be purchased by disembarking passengers at the duty free shop at any port of entry prior to passing through customs."

Passed by the Legislative Assembly this 10th day of November, 1992.

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TONGA

Fika 33 'o e 1992.

'Oku ou loto ki ai,

TAUFA 'AHAU TUPOU IV,
14 'o Tisema, 1992.

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE NGAAHI TUTE MO E TUTE 'EIKISIA

[10 'o Novema, 1992.]

'OKU TU'UTU'UNI 'e he Tu'i mo e Fale Alea 'o Tonga 'i he Fakataha Alea 'a e Pule'anga 'o pehee:-

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu) ki he Ngaahi Tute mo e Tute 'Eikisia 1992.

(2) Ko e Lao ki he Ngaahi Tute mo e Tute 'Eikisia (Vahe 67), 'i hono fakatonutonu, 'oku ui is 'i he Lao ni ko e Tefito 'i Lao.

2. Ko e ngaahi faka'ata mei he tute 'i he Konga II 'o e Tepile 1 'o e Tefito'i Lao 'oku fakatonutonu 'o pehe ni -

(i) 'Oku tamate'i 'a e palakalafi si'i (d), (e) mo e (f) 'o e palakalafi 5 (1) pea fetongi is 'aki 'eni:

"(d) tapaka 'osi ngaahi (ke ngaue'aki pe 'e he pasese), kau ai e sika, mo e sikaleti, 'ikai lahi hake 'i he kalami 'e 500 (kuo pau ke ]au 'oku tatau 'a e fo 'i sikaleti 'e 500 mo e kalami tapaka 'e 500) kuo fakahu mai mei muli ki he Pule'anga ni 'e ha taha 'oku laka hake hono ta'u motu'a 'i he ta'u 16.

(e) lita 'e 2.25 sipiliti, lita 'e 4.5 uaine pe ko e lita 'e 4.5 pia, 'eili, sitauti, pe ko e pota 'oku fakahu mai 'e ha taha mei muli ki he Pule'anga ni 'a is 'oku laka hake hono ta'u motu'a 'i he ta'u 18 pe ko e fakataha'i 'o e ngaahi me'a 'i 'olunga ka 'e 'ikai laka hake hono lahi 'i he vaeua 'o e lita kuo tu'utu'uni heni ki he me'a taki taha.

(f) ngaahi koloa (kau ai 'a e koloa me'atokoni), 'a is 'e ala tute, ka 'i he kupu ni, ko e mahu 'inga 'e 'ai ki ai he 'ikai lahi hake 'i he $500".

(ii) 'Oku tamate'i 'a e palakalafi 5(2) pea fetongi is 'aki 'eni:

"(2) Ko e ngaahi Koloa 'oku ]an ki ai 'i he palakalafi 1 (d), 1 (e) mo e 1 (f) 'i 'olunga 'e ngofua foki ke fakatau is 'e he kau folau 'oku hifo mai ki 'uta mei ha falekoloa 'oku 'ikai tute 'i ha fa'ahinga taulanga pe, kimu'a pea nau hu atu 'i he potungaue tute".

Na'e fakahoko 'i he Fale Alea 'i he 'aho 10 'o Novema, 1992.

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