TONGA

CUSTOMS AND EXCISE (AMENDMENT) ACT 2002
No. 30 of 2002.

I assent,

TAUFA'AHAU TUPOU IV,
24th February, 2003.

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT (Cap. 67)

[13th November, 2002]

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

Short title and commencement

1. (1) This Act may be cited as the Customs and Excise (Amendment) Act 2002.

(2) This Act shall come into force on the same day as the Revenue Services Administration Act 2002.

Interpretation

2. In this Act, "Principal Act" means the Customs and Excise Act (Cap. 67), as amended.

Amendment to section 2

3. Section 2 of the Principal Act shall be amended by inserting the following definition in the appropriate alphabetical order -

"Tribunal" means the Tax Tribunal established under the Revenue Services Administration Act, 2002.

Amendment to section 246

4. Section 246 of the Principal Act shall be amended by deleting subsection (1) and substituting the following subsection-

"(1) If, before the delivery of any imported goods from customs control or any excisable goods for consumption or use within the Kingdom, the importer or manufacturer disputes a decision of the Chief Commissioner as to the amount of duty, if any, payable on such goods, the importer or manufacturer shall pay the amount demanded in accordance with the decision but may, within three months after the date of payment, apply to the Tribunal for a determination of the amount of duty, if any, properly payable on such goods.

If, upon such application, the Tribunal determines that a lesser or no amount of duty was properly payable, the amount overpaid shall be repaid by the Chief Commissioner with such interest as the Tribunal may determine."

Passed by the Legislative Assembly this 13th day of November, 2002.

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TONGA

Fika 30 'o e 2002.

'Oku ou loto ki ai,

TAUFA'AHAU TUPOU IV,
24 'o Fepueli, 2003.

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE TUTE MO E TUTE 'EKISIA (Vahe 67)

[13 'o Novema, 2002]

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

Hingoa nounou mo e kamata'anga

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu) ki he Ngaahi Tute mo e Tute 'Ekisia, 2002.

(2) Kuo pau 'e kamata ngaue'aki 'a e Lao ni 'i he 'aho tatau mo e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu mai, 2002.

'Uhinga'i lea

2. 'I he Lao ni, "Tefito'i Lao" 'oku 'uhinga is ki he Lao ki he Ngaahi Tute mo e Tute 'Ekisia (Vahe 67), 'i hono fakatonutonu.

Fakatonutonu ki he Kupu 2

3. Kuo pau ke fakatonutonu 'a e Kupu 2 'o e Tefito'i Lao 'aki hono fakahu atu 'a e faka'uhinga lea ko 'eni 'i he 'ene tu'u totonu he fakahokohoko motu'alea –

"Fakatonutonu'anga" 'oku 'uhinga ki he Fakatonutonu'anga Tukuhau 'oku fokotu'u 'i he Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai, 2002.

Fakatonutonu ki he Kupu 246

4. Kuo pau ke Fakatonutonu 'a e kupu 246 'o e Tefito'i Lao 'aki hono tamate'i 'a e kupusi'i (1) pea fetongi'aki 'a e kupu ni -

"(1) 'O kapau, kimu'a hono tufaki 'o ha koloa hu mai mei he pule tute pe ha koloa tute 'ekisia ki hono ma'u pe ngaue'aki 'i he Pule'anga, 'oku fakakikihi'i 'e he taha fakahu mai pe taha ngaohi ha tu'utu'uni 'a e Komisiona Pule ki he lahi 'o e tute, 'o ka 'i ai, ke ala totongi ki he koloa ko ia, kuo pau ke totongi 'e he taha fakahu mai pe ha taha ngaohi 'a e pa'anga 'oku fakaha fakatatau ki he tu'utu'uni ka 'e ngofua, 'i loto 'i he mahina 'e tolu mei he 'aho totongi, ke tohi kole ki he Fakatonutonu'anga ke fakapapau'i 'a e lahi 'o e tute, ka 'i ai, 'e ala totongi ki he koloa ko ia. 'O kapau, ko e tohi ko ia, 'oku fakapapau'i 'e he Fakatonutonu'anga na'e si'isi'i ange pe 'ikai ke 'i ai ha tute ke ala totongi, ko e pa'anga hulu kuo pau ke totongi fakafoki 'e he Komisiona Pule fakataha mo e tupu 'e fakapapau'i 'e he Fakatonutonu'anga."

Na'e tali 'e he Fale Alea"i he 'aho ni 13 'o Novema, 2002.

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