TONGA

CUSTOMS AND EXCISE (AMENDMENT) ACT 1999

No. 26 of 1999

I assent,

TAUFA'AHAU TUPOU IV,
17th November, 1999.

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT

[3rd November, 1999].

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 1999.

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

2. Part 1 of Schedule 1 of the Principal Act is amended by deleting the rates of duty for the items set out in Schedule A of this Act and inserting the new rates in their stead.

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SCHEDULE A

Tariff Item	Description	Unit of Qty	Rate of Duty	Statistical No	
					
2401	Unmanufactured tobacco	Kg	225% or $37.50 per kg (whichever shall provide the greater amount of duty).	121.0	
2402	Cigars and Cheroots	Kg	255% or $75 per kg (whichever shall provide the greater amount of duty).	121.1	
2403	Cigarettes	kg	525% or $96 per kg or T$96 per thousand cigarettes (whichever shall provide the greater amount of duty).	122.2	
2404	Manufactured tobacco, other	kg	187.5% or $37.50 per kg (whichever shall provide the greater amount of duty).	122.3	

Passed by the Legislative Assembly this 10th day of November, 1999.

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