TONGA

CUSTOMS AND EXCISE (AMENDMENT) ACT 1997

I assent,

TAUFA'AHAU TUPOU IV,
14th January, 1998.

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT

[6th November, 1997.]

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 1997.

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

2. Section 28, 29, 45, 49, 50, 54, 62, 66, 67, 89, 128, 135, 138, 139, 142, 143, 150, 152, 154, 158, 159, 161, 162, 168, 171, 192, 196, 197, 199, 204, 208, 211 and 263 of the Principal Act are amended by deleting the amount "$200" wherever it appears and substituting therefor "$2,000".

3. Sections 58; 75, 133, 155, 170, 200, 201 and 207 of the Principal Act are amended by deleting the amount "$100" wherever it appears and substituting therefor "$1,000".

4. Section 82 of the Principal Act is amended -

(i) by deleting the amount "$100" from subsection (2) thereof and substituting thereof "$1,000";

(ii) by deleting the amount "$0.50" from subsection (3) thereof and substituting therefor "$5".

5. Section 101 of the Principal Act is amended by deleting the amounts "$10" and "$2" and substituting therefor the amounts "$100" and "$20" respectively.

6. Section 102(2) of the Principal Act is amended by deleting the amount "$10", and substituting therefore "$100".

7. Section 104 of the Principal Act is amended by deleting the amounts "$200" and "$50" and substituting therefor "$2,000" and "$500" respectively.

8. Section 135 of the Principal Act is amended -

(i) by deleting the words "at such times, from or";

(ii) by deleting the word "or" (first appearing) from line eight thereof and substituting therefor the word "of";

(iii) by deleting the proviso and substituting therefor the following.

"Provided that where any goods are permitted to be entered after being put on board the Collector may in such case require the exporter or his agent to give security for the payment of any export duties of customs or any amounts the Collector is required to collect in terms of the Income Tax Act or the Sales Tax Act on any goods liable thereto".

9. Section 145 of the Principal Act is amended by deleting the amount "$10" and substituting therefor "$100".

10. Section 151 and 209 of the Principal Act are amended by deleting the amount "$1,000" wherever it appears and substituting therefor "$10,000".

11. Section 160, 169, 174, 177 and 181 of the Principal Act are amended by deleting the amount "$50" wherever it appears and substituting therefor "$500".

12. Section 175 of the Principal Act is amended by deleting the amount "$20" and substituting therefor "$200".

13. Section 194 of the Principal Act is amended by deleting the amounts "$200" and "$1,000" whenever they appear and substituting therefor "$2,000" and "$10,000" respectively.

14. Sections 195 and 213 of the Principal Act are amended by deleting the amount "$500" wherever it appears and substituting therefor "$5,000".

15. Section 205 of the Principal Act is amended -

(i) by inserting between the words "excisable" and "goods" the words "or dutiable";

(ii) by deleting the amount "$500" and substituting therefor "$5,000".

16. Section 206 of the Principal Act is amended by deleting the amount "$50" and substituting therefor "$500".

17. Section 210 of the Principal Act is amended by deleting the amounts "$200" and "$20,000" wherever they appear and substituting therefor "$2,000" and "$200,000" respectively.

18. Section 215 of the Principal Act is amended -

(ii) in Sub-section (1) by deleting the amount "$200" and substituting therefor $2,000".

(iii) in Sub-section (2) by inserting between the words "excisable" and "goods" the words "or uncustomed".

19. Section 224(1) of the Principal Act is amended -

(i) by inserting between the words "excisable" and "goods" the words or uncustomed";

(ii) by deleting the amount "$200" and substituting therefor "$2,000".

20. Section 265 of the Principal Act is amended -

(i) in subsections (1) (h), (i), (j). (k), (m), (n) and (q) by inserting between the words "excisable" and "goods" wherever they appear the words "or uncustomed";

(ii) in subsection (2) by deleting the amount "$500" and substituting therefor "$5,000".

Passed in the Legislative Assembly this 6 day of November 1997.

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