TONGA

CUSTOMS AND EXCISE (AMENDMENT NO 2) ACT 2003
No. 12 of 2003.

I assent,

HRH PRINCE TUPOUTO 'A
23rd October, 2003.

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

[2nd September 2003.]

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

1. (1) This Act may be cited as the Customs and Excise (Amendment No. 2) Act 2003.

(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 -

(a) inserting a new column headed "Excise Duty Rate"; and

(b) inserting the following excise duty rates in the new column for the following tariff items:

Tariff Item	Excise Duty Rate
2208.3010	"250% or T$30.00 per L (Whichever is greater)
2208.3020	350% or T$52.50 per L (Whichever is greater)
2208.4010	250% or T$30.00 per L (Whichever is greater)
2208.4020	350% or T$52.50 per L (Whichever is greater)
2208.5010	250% or T$30.00 per L (Whichever is greater)
2208.5020	350% or T$52.50 per L (Whichever is greater)
2208.9010	250% or T$30.00 per L (Whichever is greater)
2208.9020	350% or T$52.50 per L (Whichever is greater)
2208.9030	350% or T$52.50 per L (Whichever is greater)
2401.0000	325% or T$75.00 per kg (Whichever is greater)
2402.1000	355% or T$150 per kg (Whichever is greater)
2402.2000	625% or T$192 per kg or T$192 per 1000 cigarettes
(Whichever is greater)
2402.9000	625% or T$192 per kg or T$192 per 1000 cigarettes
(Whichever is greater)
2403.0000	287% or T$75 per kg (Whichever is greater)"

3. Part 1 of Schedule 1 of the Principal Act is amended by deleting the excise duty rate in the Import Duty Rate column of tariff item 2203.2000 and inserting the figure "20% or 75s per L (Whichever is greater)" in the Excise Duty Rate column.

Passed by the Legislative Assembly this 2nd day of September, 2003.

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TONGA.

Fika 12 'o e 2003.

'Oku ou loto ki ai,

HRH PILINISI TUPOUTO 'A,
23 'o 'Okatopa, 2003.

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE TUTE MO E TUTE 'EKISIA

[2 'o Sepitema, 2003]
'OKU TU'UTU'UNI 'e he Tu'i mo e Fale Alea 'o Tonga 'i he Fakataha
Alea 'o e Pule'anga 'o pehe:-

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu Fika 2) ki he Ngaahi Tute mo e Tute 'Ekisia 2003.

(2) 'Oku ui 'a e Lao ki he Ngaahi Tute mo e Tute 'Ekisia (Vahe 67), 'i hono fakatonutonu, ko e Tefito'i Lao.

2. 'Oku fakatonutonu 'a e Konga 1 'o e Tepile 1 'o e Tefito'i Lao 'aki-

(a) hono fakahu atu 'o e kolomu fo'ou 'oku 'ulu'aki 'a e "Tu'unga Totongi Tute 'Ekisia"; pea

(b) fakahu atu 'o e ngaahi totongi tute ko 'eni 'i he kolomu fo'ou ki he ngaahi fika tute ko 'eni:

Fika Tute	Tu'unga Totongi Tute 'Eikisia
2208.3010	"250% pe T$30.00 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.3020	350% pe T$52.50 ki he lita (Pe ko fe 'oku lahi ange)
2208.4010	250% pe T$30.00 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.4020	350% pe T$52.50 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.5010	250% pe T$30.00 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.5020	350% pe T$52.50 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.9010	250% pe T$30.00 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.9020	350% pe T$52.50 ki he lita (Pe ko fe pe 'oku lahi ange)
2208.9030	350% pe T$52.00 ki he lita (Pe ko fe pe 'oku lahi ange)
2401.0000	325% pe T$75.00 ki he kg (Pe ko fe pe 'oku lahi ange)
2402.1000	355% pe T$150.00 ki he kg (Pe ko fe pe 'oku lahi ange)
2402.2000	625% pe T$192.00 ki he kg pe T$192 ki he fo'i sikaleti 'e 1000 kotoa pe. (Pe ko fe pe 'oku lahi ange)
2402.9000	625% pe T$192.00 ki he kg pe T$192 ki he fo'i sikaleti 'e 1000 kotoa pe. (Pe ko fe pe 'oku lahi ange)
2403.0000	287% pe T$75.00 ki he kg (Pe ko fe pe 'oku lahi ange)"

3. 'Oku fakatonutonu 'a e Konga 1 'o e Tepile 1 'o e Tefito'i Lao 'aki hono tamate'i 'a e tute 'ekisia 'i he kolomu ki he Koloa Humai Totongi Tute 'o e fika tute 2203.2000 pea fakahu atu 'a e fika "20% pe $0.75 ki he lita (Ko fe pe 'oku lahi ange)" 'i he kolomu ki he Tu'unga Totongi Tute 'Ekisia.

Na'e tali 'e he Fale Alea 'o e 'aho ni 2 'o Sepitema, 2003.

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