TONGA

Customs and Excise (Amendment No. 1) Act, 2003

No. 5 of 2003

I assent,

TAUFA'AHAU TUPOU IV,
21st August, 2003

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT

[24th of July, 2003]

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

Short Title

1. (1) This Act may be cited as the Customs and Excise (Amendment No. 1) Act, 2003.

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

Amendment Part I Schedule I

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

SCHEDULE A

Tariff Item	Description	Unit Qty	Import duty rate	Export duty rate	Statistical No.	
Whiskies:	
2208.3010	Less than 57% by volume of alcohol	L	250% or T$30.00 per L (Whichever is greater)	Free	112.4	
2208.3020	57% by volume of alcohol or more	L	350% or T$52.50 per L (Whichever is greater)	Free	112.4	
Rum and tafia:	
2208.4010	Less than 57% by volume of alcohol	L	250% or T$30.00 per L (Whichever is greater)	Free	112.4	
2208.4020	57% by volume of alcohol or more	L	350% or T$52.50 per L (Whichever is greater)	Free	112.4	
Gin and Geneva:	
2208.5010	Less than 57% by volume of alcohol	L	250% or T$30.00 per L (Whichever is greater)	Free	112.4	
2208.5020	57% by volume of alcohol or more	L	350% or T$52.50 per L (Whichever is greater)	Free	112.4	
Other	
2208.9010	Less than 57% by volume of alcohol	L	250% or T$30.00 per L (Whichever is greater)	Free	112.4	
2208.9020	57% by volume of alcohol or more but less than 80%	L	350% or T$52.50 per L (Whichever is greater)	Free	112.4	
2208.9030	80% by volume of alcohol or more	L	350% or T$52.50 per L (Whichever is greater)	Free	112.4	
2401.0000	Unmanufactured tobacco; tobacco refuse	Kg	325% or T$75.00 per kg (Whichever shall provide the greater amount of duty)	Free	121.1	
2402.1000	Cigars, cheroots and cigarillos, containing tobacco	Kg	355% or T$150.00 per kg (Whichever shall provide the greater amount of duty)	Free	122.1	
2402.2000	Cigarettes containing tobacco	Kg	625% or T$192.00 per Kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty)	Free 	122.1	
2402.9000	Other	Kg	625% or T$192.00 per kg or T$192.00 per 1000 cigarettes (Whichever shall provide the greater amount of duty)	Free 	122.2	
2403.0000	Other manufactured tobacco and manufactured tobacco substitutes; "honogenised" and "reconstituted" tobacco extracts and essences	Kg	287% or T$75.00 per kg (Whichever shall provide the greater amount of duty)	Free	122.3	

Passed in the Legislative Assembly this 24 day of July, 2003.

-------------------------------------------