TONGA

CUSTOMS AND EXCISE (AMENDMENT NO. 3) ACT 2003
No. 13 of 2003.

I assent,

TAUFA 'AHAU TUPOU IV,
18th November, 2003.

AN ACT
TO AMEND THE CUSTOMS AND EXCISE ACT

[4th of September 2003.]

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 No. 3) Act 2003.

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

(3) This Act shall come into force on a day to be proclaimed by His Majesty in Council.

Amendment of section 15

2. (1) Section 15 of the Principal Act is repealed.

(2) Notwithstanding subsection (1), valuation of goods imported before the date of commencement of this Act shall continue to be valued under section 15 as if it has not been repealed.

New PART IIA

3. The Principal Act is amended by inserting the following Part at the end of Part II -

"PART IIA
VALUATION OF IMPORTED GOODS

Application.

44A. This Part shall apply to all goods imported on or after the date of commencement of this Act.

Interpretation.

44B. (1) In this Part, unless the context requires otherwise -

"family" means, in relation to an individual, the husband or wife of the individual, a relative of the individual, and a relative of the individual's husband or wife, and "relative" means mother, father, brother, sister, ancestor or lineal descendant and includes any person who is adopted legally or customarily by or as a sibling to the individual;

"foreign inland insurance" means the cost of any insurance relating to foreign inland freight;

"foreign inland freight" means the cost of transportation (including loading, unloading,

"overseas insurance", in relation to imported goods, means amounts paid or payable in respect of insurance of the goods from their place of export to Tonga;

"place of export", in relation to imported goods, means:

(a) the place where the goods were posted for export to Tonga;

(b) the place in the country of export to Tonga that the goods were packed into a transport container;

(c) if goods, not being goods referred to in (a) or (b), were exported from a country by air or sea - the place where the goods were placed on board a ship or aircraft for export to Tonga; or

(d) in any other case - a place determined by the Chief Commissioner;

"foreign inland freight" means the cost of transportation (including loading, unloading, handling and other expenses associated with transportation) of the goods to the place in the country of export from which the goods were shipped to Tonga;

"identical goods", in relation to imported goods, means goods that the Chief Commissioner is satisfied -

(a) are the same in all material respects, including physical characteristics, quality and reputation, as the imported goods;

(b) were produced in the same country as the imported goods; and

(c) were produced by or on behalf of the producer of the imported goods,

but does not include goods in relation to which -

(i) art, design, development, or engineering work undertaken or substantially undertaken in Tonga; or

(ii) models, plans, or sketches prepared or substantially prepared in Tonga,

was or were supplied, directly or indirectly, by or on behalf of the purchaser free of charge or at a reduced cost for use in relation to their production;

"overseas freight", in relation to imported goods, means amounts (but not an amount of overseas insurance) paid or payable in respect of the transportation of the goods from their place of export to Tonga;

"price", in respect of imported goods, means the sum of all amounts paid or payable, directly or indirectly, for the goods by or on behalf of the purchaser to or for the benefit of the vendor;

"similar goods", in relation to imported goods, means goods that the Chief Commissioner is satisfied -

(a) closely resemble the imported goods in respect of their component materials and characteristics;

(b) are functionally and commercially interchangeable with the imported goods;

(c) were produced in the same country as the imported goods; and

(d) were produced by or on behalf of the same producer as the imported goods, but does not include goods in relation to which -

(i) art, design, development, or engineering work undertaken or substantially undertaken in Tonga; or

(ii) models, plans, or sketches prepared or substantially prepared in Tonga,

was or were supplied, directly or indirectly, by or on behalf of the purchaser free of charge or at a reduced cost for use in relation to their production; and

"time of importation", in respect of goods means the date on which the Chief Commissioner prescribes those particular goods are deemed to be imported.

(2) For the purposes of this Part, two persons are related persons if -

(a) both being natural persons -

(i) they are connected by family; or

(ii) one of them is an officer or director of a company controlled, directly or indirectly, by the other;

(b) both being companies -

(i) both are controlled, directly or indirectly, by a third person (whether or not a company);

(ii) both together control, directly or indirectly, a third company; or

(iii) the same person (whether or not a company) is in a position to cast, or control the casting of 5% or more of the maximum number of votes that might be cast at a general meeting of each company;

(c) one person being a company is, directly or indirectly, controlled by the other person (whether or not a company);

(d) one person being a natural person, is an employee, officer, or director of the other person; or

(e) they are members of the same partnership.

Customs value

44C. (1) For the purposes of any Act under which any import duty is imposed on imported goods by reference to their value, the value of the goods for customs purposes shall be the customs value determined in accordance with this section.

(2) Subject to this section, the customs value of imported goods shall be the transaction value of the goods as determined under section 44E.

(3) If the Chief Commissioner cannot determine the transaction value of imported goods or the transaction value cannot be used as a result of section 44D, the customs value of the goods shall be determined in accordance with the first of the following methods, applied in the order set out below, that can be applied in respect of the goods -

(a) the transaction value of identical goods as determined under section 44F;

(b) the transaction value of similar goods as determined under section 44G;

(c) the deductive value of the goods determined under section 44H; or

(d) the computed value of the goods determined under section 44I.

(4) An importer may apply, in writing, to the Chief Commissioner for the order of consideration of the methods in subsection (3)(c) and (d) to be reversed.

(5) An application under subsection (4) must be made before the Chief Commissioner commences to determine the customs value of the goods.

(6) If the customs value of imported goods cannot be determined under subsection (3), the customs value shall be determined under section 44J.

Transaction value of imported goods not to apply

44D. The transaction value of imported goods shall not be the customs value of the goods if -

(a) there is a restriction on the disposition or use of the goods by the purchaser, other than a restriction-

(i) imposed by Tongan law;

(ii) limiting the geographical area in which the goods may be resold; or

(iii) that does not substantially affect the value of the goods;

(b) the sale or price of the goods is subject to a condition or consideration for which a value cannot be determined;

(c) part of the proceeds of any disposal, use or resale of the goods by the purchaser accrues, directly or indirectly, to the vendor, unless an appropriate adjustment can be made in terms of section 44E(2)(g); or

(d) the vendor and purchaser are related persons at the time the goods were sold for export unless -

(i) the Chief Commissioner is satisfied that the relationship did not influence the price paid or payable for the goods; or

(ii) the importer satisfies the Chief Commissioner that the transaction value of the goods closely approximates the transaction value, deductive value, or computed value of identical or similar goods sold at comparable trade and quantity levels to unrelated buyers in Tonga at or about the same time as the goods to be valued.

Transaction value of imported goods

44E. (1) The transaction value of imported goods is the price of the goods at the time they are sold for export to Tonga increased by the amounts specified in subsection (2) and decreased by the amounts specified in subsection (3).

(2) (2) For the purposes of computing the transaction value of imported goods, the price of the goods shall be increased by the sum of the following amounts paid or payable, directly or indirectly, by or on behalf of the purchaser in respect of the goods to the extent that the amount is not included in the price:-

(a) commission and brokerage, other than buying commission;

(b) packing costs, including any labour and material costs;

(c) the cost of containers that are treated as being one with the goods;

(d) royalties or licence fees payable as a condition of sale, other than for the right to reproduce the goods in Tonga;

(e) the cost of foreign inland freight and foreign inland insurance;

(f) the cost of overseas freight and overseas insurance;

(g) the whole or any part of the proceeds of a subsequent use, resale or disposal of the goods by or on behalf of the purchaser that accrues to the vendor; and

(h) the value of any of the following goods and services supplied, directly or indirectly, by the purchaser free of charge or for reduced consideration for use in connection with the production and sale for export of the imported goods, apportioned to the goods in a reasonable manner and in accordance with generally accepted accounting principles -

(i) any materials, components, parts, and other goods incorporated in the imported goods;

(ii) any tools, dies, moulds, and other goods utilised in the production of the imported goods;

(iii) any materials consumed in the production of the imported goods; and

(iv) any engineering, development, art, or design work, plans or sketches under-taken outside Tonga and necessary for the production of the goods.

(3) For the purposes of computing the transaction value of imported goods, the price of the goods shall be decreased by the sum of the following amounts to the extent that these amounts are separately identified in the price paid or payable for the goods;

(a) any expenditure incurred for the construction, erection, assembling or maintenance of, or technical assistance provided in respect of the goods after importation;

(b) the cost of transportation (including loading, unloading, handling and other expenses associated with transportation) of the goods after importation, and the cost of any insurance relating to such transportation; and

(c) any duties or taxes paid or payable by reason of the importation or sale of the goods in Tonga.

Transaction value of identical goods

44F. (1) If the customs value of imported goods cannot be determined under section 44E, the customs value shall be the transaction value of identical goods in a sale of those goods for export to Tonga if -

(a) the transaction value of the identical goods is the customs value of those goods; and

(b) the identical goods were exported to Tonga at the same or substantially the same time as the imported goods and were sold to a purchaser -

(i) at the same or substantially the same trade level as the imported goods; and

(ii) in the same quantities as the imported goods.

(2) If subsection (1) does not apply solely because identical goods were not sold under the conditions specified in subsection (1)(b), the customs value of the imported goods may be determined by reference to the transaction value of identical goods in a sale of those goods for export to Tonga if the identical goods were sold under any of the following conditions -

(a) to a purchaser at the same or substantially the same trade level, but in different quantities from the imported goods;

(b) to a purchaser at a trade level different from the purchaser of the imported goods, but in the same or substantially the same quantities as the imported goods; or

(c) to a purchaser at a trade level different from the purchaser of the imported goods and in different quantities from the imported goods.

(3) The customs value of imported goods under this section shall be the transaction value of identical goods referred to in subsection (1) or (2) adjusted to take account of-

(a) commercially significant differences in the foreign inland freight and foreign inland insurance costs of the identical goods and those costs for the imported goods attributable to differences in distance and modes of transport; and

(b) if subsection (2) applies, differences in the trade levels, quantities, or both, as the case may be.

(4) If, in relation to imported goods, there are two or more transaction values for identical goods that meet the requirements of subsection (1) or (2), as the case may be, the customs value of the imported goods shall be determined on the basis of the lowest of such transaction value.

(5) This section shall not apply if there is insufficient information to determine the customs value of imported goods under subsection (3).

Transaction value of similar goods

44G. (1) If the customs value of imported goods cannot be determined under section 44E or 44F, the customs value shall be the transaction value of similar goods in a sale of those goods for export to Tonga if -

(a) the transaction value of the similar goods is the customs value of those goods; and

(b) the similar goods were exported to Tonga at the same or substantially the same time as the imported goods were sold to a purchaser -

(i) at the same or substantially the same trade level as the imported goods; and

(ii) in the same quantities as the imported goods.

(2) Section 44F(2) to (5) apply for the purposes of this subsection on the basis that the reference to "identical goods" is a reference to "similar goods".

Deductive value

44H. (1) Subject to section 44C, if the customs value of imported goods cannot be determined under section 44E, 44F, or 44G, the customs value shall be the deductive value of the goods.

(2) If -

(a) the imported goods, or identical or similar goods are sold in Tonga at the same or substantially the same time as the time of importation of the imported goods;

(b) the goods were sold in Tonga in the same condition in which they were imported;

(c) the sale was made at the first trade level after importation; and

(d) the Chief Commissioner is satisfied that the purchaser in the sale was not related to the importer and did not incur any costs referred to in section 44E(2)(h) in relation to the goods sold,

the deductive value of the imported goods is the unit price of the imported goods, or identical or similar goods, as the case may be, at which the greatest number of the goods are sold, reduced by the following amounts determined on a per unit basis -

(i) the amount of any commission;

(ii) an amount for profit and general expenses, including all costs of marketing the goods based on sales in Tonga of goods of the same class or kind as the goods sold;

(iii) the cost of transportation of the goods in Tonga (including loading, unloading, handling and other expenses associated with transportation) and insurance in relation to such transportation to the extent not deducted under paragraph (ii); and

(iv) any amount referred to in section 44E(3)(c).

(3) If -

(a) the imported goods, or identical or similar goods are not sold at the same or substantially the same time as the time of importation but are sold within 90 days after the time of importation; and

(b) subsections (2)(b) to (d) are satisfied,

the deductive value of the imported goods is determined in accordance with subsection (2) by reference to such later sale.

(4) If -

(a) the imported goods, or identical or similar goods are not sold in Tonga at the time of importation or within 90 days after that time;

(b) the goods are sold in Tonga, after being assembled, packaged, or further processed, within 180 days after the time of importation; and

(c) subsections (2)(b) to (d) are satisfied,

the deductive value of the imported goods is determined, at the request of the importer, in accordance with subsection (2) by reference to such sale and making a reduction on a per unit basis for the value added attributable to the assembly, packaging or further processing in Tonga.

(5) Subsection (4) shall not apply if the Chief Commissioner has insufficient information to determine the amount of the reduction for the value added attributable to the assembly, packaging or further processing in Tonga.

Computed value.

44I. If the customs value of imported goods cannot be determined under section 44E, 44F, 44G, or 44H, the customs value shall be the computed value of the goods.

(2) The computed value of imported goods is the sum of the following amounts -

(a) the cost or value of materials used in producing the goods;

(b) the cost of manufacture or processing to produce the goods;

(c) any costs referred to in subsections 44E(2)(c), (f) and (g);

(d) the value of any goods or services referred to in section 44E(2)(h); and

(e) an amount for profit and general expenses equal to that generally applicable in sales of goods of the same class or kind as the imported goods, which are made by producers in the country of exportation.

Residual method of valuation

44J. If the customs value of imported goods cannot be determined under the preceding sections, the value shall be determined by the Chief Commissioner having regard to the methods for valuation specified in this Part and to any other information available to the Chief Commissioner but not including any of the following matters -

(a) the selling price in Tonga of goods produced in Tonga;

(b) any system that provides for the acceptance for valuation purposes of the higher of two alternative values;

(c) the selling price of goods on the domestic market of the country of exportation of the imported goods;

(d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with section 44I;

(e) the price of the goods for export to a country other than Tonga;

(f) a system of minimum customs values; or

(g) arbitrary or fictitious values.

Importer advised of method of computation

44K. The Chief Commissioner shall, upon written request, advise the importer, by notice in writing, of the method used to determine the customs value of imported goods."

Passed in the Legislative Assembly this 4 day of September, 2003.

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TONGA

Fika 13 'o e 2003.

'Oku ou loto ki ai,

TAUFA 'AHAU TUPOU IV,
18 'o Novema, 2003.

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

[4 '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:

Hingoa nounou mo e kamata'anga.

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu Fika 3) ki he Tute mo e Tute 'Ekisia, 2003.

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

(3) Kuo pau ke kamata ngaue'aki 'a e Lao ni 'i he 'aho 'e tu'utu'uni 'e he 'Ene 'Afro 'i he Fakataha Tokoni.

Fakatonutonu 'o e kupu 15

2. (1) 'Oku fakapekia 'a e kupu 15 'o e Tefito'i Lao.

(2) Neongo 'a e kupusi'i (1), ko e fakamahu'inga 'o e koloa hu mai kimu'a 'i he 'aho kamata'anga 'o e Lao ni kuo pau ke fakamahu'inga 'i he kupu 15 'o hange na'e te'eki ke fakapekia ia.

Konga IIA fo'ou

3. 'Oku fakatonutonu 'a e Tefito'i Lao 'aki hono fakahu atu 'a e Konga ko 'eni hili 'a e Konga II -

"KONGA IIA
FAKAMAHU'INGA 'O E NGAAHI KOLOA HU MAI 44A.

Ngaue'aki

44A. Kuo pau ke ngaue'aki 'a e Konga ko 'eni ki he koloa kotoa na'e hu mai 'i he pe hili 'a e 'aho kamata'anga 'o e Lao ni.

'Uhinga'i lea

44B. (1) 'I he Konga ni, tukukehe 'o ka fiema'u ha 'uhinga kehe 'i hono tu'u'anga -

"famili" 'oku 'uhinga, 'i he felave'i mo ha taha, ki he husepaniti pe uaifi 'o e taha ko ia, ha kainga 'o e taha ko ia, mo ha kainga 'o e husepaniti pe uaifi 'o e taha ko ia, pea ko e "kainga" 'oku 'uhinga ki he fa'e, tamai, tuonga'ane, tuofefine, kui pe hako pea kau ki ai ha taha 'a is kuo ohi fakalao pe fatunga-motu'a 'e ha pe ke hoko ko ha tehina 'o e taha ko ia;

"malu'i fakalotofonua muli" 'oku 'uhinga ki he totongi 'o ha malu'i felave'i mo ha feleti fakalotofonua muli;

"feleti fakalotofonua muli" 'oku 'uhinga ki he totongi 'o hono uta (kau ki ai 'a e ngaahi totongi 'a hono fakaheka, fakahifo, ala ki ai mo e ngaahi totongi kehe felave'i mo hono uta) 'o e ngaahi koloa ki he feitu'u 'i he fonua hu mai na'e fakafolau mei ai 'a e ngaahi koloa ki Tonga;

"ngaahi koloa tatau", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga ki he ngaahi koloa 'oku fiemalie 'a e Komisiona Pule -

(a) 'oku tatau mo e ngaahi koloa hu mai, 'i he ngaahi me'a mahu'inga kotoa, kau ki ai 'a e ngaahi 'ulungaanga fakaesino, tu'unga lelei mo e ongoongo lelei;

(b) na'e ngaohi 'i he fonua tatau mo e ngaahi koloa hu mai; pea

(c) na'e ngaohi 'e he pe ma'ae taha na'a ne ngaohi 'a e ngaahi koloa hu mai,

ka 'oku 'ikai ke kau ki ai 'a e ngaahi koloa 'a ia - 

(i) ko e ngaue ta, fokotu'utu'u, fa'u, pe faka'enisinia na'e fakahoko pe konga lahi na'e fakahoko 'i Tonga; pe

(ii) na'e teuteu pe konga lahi na'e teuteu 'a hono ngaahi fakafotunga, palani, pe to fakaangaanga 'i Tonga,

na'e 'oatu ta'etotongi pe totongi fakama'ama'a, fakahangatonu pe ta'efakahangatonu, 'e he pe ma'ae taha fakatau mai ke ngaue'aki felave'i mo hono ngaohi;

"feleti tu'a pule'anga", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga ki he ngaahi totongi, (ka 'oku 'ikai ko ha totongi malu'i tu'a pule'anga) kuo totongi pe kuo pau ke totongi felave'i mo hono uta 'o e ngaahi koloa mei he feitu'u 'oku hu mei ai ki Tonga;

"malu'i tu'a pule'anga", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga ki he ngaahi totongi kuo totongi pe kuo pau ke totongi felave'i mo e malu'i 'o e ngaahi koloa mei he feitu'u 'oku hu mei ai ki Tonga;

"feitu'u 'oku hu mei ai", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga -

(a) ki he feitu'u na'e tuku ai 'a e ngaahi koloa ke hu mai ki Tonga;

(b) ki he feitu'u 'i he fonua 'oku hu mei ai ki Tonga 'a is na'e fa'o ai 'a e ngaahi koloa ki ha koniteina uta;

(c) kapau ko e ngaahi koloa, 'oku 'ikai ko ha ngaahi koloa 'a is 'oku 'ikai ko ha koloa 'oku lave ki ai 'a e (a) pe (b), na'e hu mai mei ha fonua 'i he 'ataa pe tahi - ko e feitu'u na'e fakaheka ai 'a e ngaahi koloa ki ha vaka pe vakapuna ke hu mai ki Tonga; pe

(d) 'i ha to e me'a kehe - ki ha feitu'u 'e tu'utu'uni 'e he Komisiona Pule;

"mahu'inga", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga ki he fakakatoa 'a e ngaahi totongi kuo totongi pe kuo pau ke totongi, fakahangatonu pe ta'efakahangatonu, ki he ngaahi koloa 'e he pe ma'ae taha fakatau mai ki he pe ma'ae lelei 'a e taha fakatau atu;

"ngaahi koloa sipinga tatau", 'i he felave'i mo e ngaahi koloa hu mai, 'oku 'uhinga ki he ngaahi koloa 'oku fiemalie 'a e Komisiona Pule -

(a) 'oku meimei tatau hono ngaahi kongokonga naunau mo e 'ulungaanga mo e ngaahi koloa hu mai;

(b) 'e malava ke fakafetongi fakafatongia pe fakakomesiale mo e ngaahi koloa hu mai;

(c) na'e ngaohi 'i he fonua tatau mo e ngaahi koloa hu mai; pea

(d) na'e ngaohi 'e he pe ma'ae taha na'a ne ngaohi 'a e ngaahi koloa hu mai,

ka 'oku 'ikai ke kau ki ai 'a e ngaahi koloa 'a is -

(i) ko e ngaue ta, fokotu'utu'u, fa'u, pe faka'enisinia na'e fakahoko pe konga lahi na'e fakahoko 'i Tonga; pe

(ii) na'e teuteu pe konga lahi na'e teuteu 'a hono ngaahi fakafotunga, palani, pe to fakaangaanga 'i Tonga,

na'e 'oatu ta'etotongi pe totongi fakama'ama'a, fakahangatonu pe ta'efakahangatonu, 'e he pe ma'ae taha fakatau mai ke ngaue'aki felave'i mo hono ngaohi;

"taimi hu mai", 'i he felave'i mo e ngaahi koloa 'oku 'uhinga ki he 'aho 'a is 'e tu'utu'uni 'e he Komisiona Pule ke pehe 'oku hu mai ai ,a e ngaahi koloa pau ko ia.

(2) Koe'uhi ko e ngaahi taumu'a 'o e Konga ni, 'oku kainga ha toko ua kapau -

(a) lolotonga ko e toko ua fakaenatula kinaua -

(i) 'oku na famili; pe

(ii) ko e taha 'iate kinaua ko ha 'ofisa pe talekita 'o ha kautaha 'oku pule'i, fakahangatonu pe ta'efakahangatonu, 'e he taha ko ee;

(b) lolotonga ko ha ongo kautaha kinaua -

(i) 'oku pule'i fakatou'osi fakahangatonu pe ta'e fakahangatonu, 'e ha taha kehe (pe ko ha kautaha is pe 'ikai);

(ii) 'oku na pule'i fakatou'osi, fakahanga-tonu pe ta'e fakahangatonu ha kautaha kehe; pe

(iii) ko e taha tatau (pe ko ha kautaha is pe 'ikai) 'oku ne 'i he tu'unga ke paloti, pe pule'i 'a e paloti 'o e 5% pe lahi ange 'o e ngaahi totonu paloti 'e ala paloti 'i he fakataha lahi 'o e kautaha takitaha;

(c) ko e taha ko ha kautaha 'oku pule'i fakahangatonu pe ta'e fakahangatonu, 'e he taha ko ee (pe ko ha kautaha is pe 'ikai);

(d) ko e taha ko ha taha fakaenatula, ko e taha ngaue ia, 'ofisa, pe talekita ki he taha ko ee; pe

(e) ko e ongo memipa kinaua 'o e paatinasipi tatau.

Mahu'inga ke Tute

44C. (1) Koe'uhi ko e ngaahi taumu'a 'o ha Lao 'oku hilifaki ai ha tute hu mai 'i he ngaahi koloa hu mai 'o ngaue'aki 'a honau mahu'inga, ko e mahu'inga 'o e ngaahi koloa ki he ngaahi taumu'a ke tute kuo pau ko e mahu'inga ke tute 'oku tu'utu'uni 'o fakatatau ki he kupu ni.

(2) Fakatatau ki he kupu ni, ko e mahu'inga ke tute 'o e ngaahi koloa hu mai kuo pau ko e mahu'inga fakatau 'o e ngaahi koloa 'oku tu'utu'uni 'i he kupu 44E.

(3) Kapau 'e 'ikai lava 'a e Komisiona Pule 'o tu'utu'uni 'a e mahu'inga fakatau 'o e ngaahi koloa hu mai pe 'oku 'ikai ke lava ngaue'aki 'a e mahu'inga fakatau koe'uhi ko e kupu 44D, ko e mahu'inga ke tute 'o e ngaahi koloa kuo pau ke tu'utu'uni 'o fakatatau ki he 'uluaki 'o e ngaahi founga ko 'eni, 'o ngaue'aki 'i he hokohoko 'i lalo, 'a is 'e ala ngaue'aki felave'i mo e ngaahi koloa -

(a) ko e mahu'inga fakatau 'o e ngaahi koloa tatau 'oku tu'utu'uni 'i he kupu 44F;

(b) ko e mahu'inga fakatau 'o e ngaahi koloa sipinga tatau 'oku tu'utu'uni 'i he kupu 44G;

(c) ko e mahu'inga toenga 'o e ngaahi koloa 'oku tu'utu'uni 'i he kupu 44H; pe

(d) ko e mahu'inga fika'i 'o e ngaahi koloa kuo tu'utu'uni 'i he kupu 44I.

(4) 'E ngofua ki ha taha hu koloa mai ke kole, 'i he tohi, ki he Komisiona Pule ki ha tu'utu'uni ke feliuaki 'a hono ngaue'aki 'o e ongo founga 'i he kupu si'i (3)(c) mo e (d).

(5) Ko ha kole 'i he kupu si'i (4) kuo pau ke fakahoko kimu'a 'i he kamata hono tu'utu'uni 'e he Komisiona Pule 'a e mahu'inga ke tute 'o e ngaahi koloa.

(6) Kapau 'e 'ikai lava ke tu'utu'uni 'a e mahu'inga ke tute 'i he kupu si'i (3), kuo pau ke tu'utu'uni 'a e mahu'inga ke tute 'i he kupu 44J.

'Ikai ngaue'aki 'a e mahu'inga fakatau 'o e ngaahi koloa hu mai

44D. Ko e mahu'inga fakatau 'o e ngaahi koloa hu mai kuo pau 'e 'ikai ko e mahu'inga ke tute 'o e ngaahi koloa kapau -

(a) 'oku 'i ai ha fakangatangata ki he tukuatu pe ngaue'aki 'o e ngaahi koloa 'e he taha fakatau mai, tukukehe ha fakangata-ngata -

(i) 'oku hilifaki 'e ha lao Tonga;

(ii) fakasiokalafi 'o e 'elia 'a is 'e ala to e fakatau atu ai 'a e koloa; pe

(iii) 'oku 'ikai ke ne uesia lahi 'a e mahu'inga 'o e ngaahi koloa;

(b) ko hono fakatau atu pe mahu'inga 'o e ngaahi koloa 'oku fakatatau ki ha tu'unga pe fakakaukau 'a is 'e 'ikai malava ke tu'utu'uni ai ha mahu'inga;

(c) ko e konga 'o e pa'anga 'oku ma'u mei hono tuku atu, ngaue'aki pe to e fakatau atu 'o e ngaahi koloa 'e he taha fakatau mai 'oku 'alu, fakahangatonu pe ta'e fakahangatonu, ki he taha fakatau atu, tukukehe 'o ka lava ke fakahoko ha liliu taau 'o fakatatau ki he kupu 44E(2)(g); pe

(d) ko e taha fakatau atu mo e taha fakatau mai 'oku na kainga 'i he taimi na'e fakatau ai ,a e ngaahi koloa ke hu atu tukukehe -

(i) 'o ka fiemalie 'a e Komisiona Pule na'e 'ikai ke uesia 'e hona va 'a e mahu'inga na'e totongi pe kuo pau ke totongi ki he ngaahi koloa; pe

(ii) 'o ka fakafiemalie'i 'e he taha hu mai ,a e Komisiona Pule ko e mahu'inga fakatau 'o e ngaahi koloa 'oku vaofi tatau mo e mahu'inga fakatau, mahu'inga toenga, pe mahu'inga fika'i 'o e ngaahi koloa tatau pe sipinga tatau 'oku fakatau atu 'i he ngaahi tu'unga fefakatau'aki mo e lahi hohoatatau ki he kau fakatau mai ta'e kainga 'i Tonga 'i he pe 'ofi ki he taimi 'o e ngaahi koloa ke fakamahu'inga.

Mahu'inga fakatau 'o e ngaahi koloa hu mai

44E. (1) Ko e mahu'inga fakatau 'o e ngaahi koloa hu mai ko e mahu'inga is 'o e ngaahi koloa 'i he taimi 'oku fakatau atu ai ke hu mai ki Tonga pea fakalahi 'aki 'a e ngaahi totongi 'oku fakamahino 'i he kupu si'i (2) pea holoki 'aki 'a e ngaahi totongi 'oku fakamahino 'i he kupu si'i (3).

(2) Koe'uhi ko e ngaahi taumu'a ki hono fika'i 'o e mahu'inga fakatau 'o e ngaahi koloa hu mai, kuo pau kefakalahi 'a e mahu'inga 'o e ngaahi koloa 'aki 'a e fakakatoa 'o e ngaahi totongi kuo totongi pe kuo pau ke totongi, fakahangatonu pe ta'efakahangatonu, 'e he pe ma'ae taha fakatau mai felave'i mo e ngaahi koloa 'o kapau kuo te'eki ke fakatau atu 'a e totongi ki he mahu'inga;

(a) komisoni mo e totongi fakafofonga, kehe mei he komisoni fakatau mai;

(b) ngaahi totongi fa'oaki, kau ki ai ha ngaahi totongi ngaue pe naunau;

(c) totongi 'o e ngaahi fa'o'anga 'a is 'oku pehe ko e konga 'o e ngaahi koloa;

(d) ngaahi 'inasi (royalty) pe ngaahi totongi laiseni kuo pau ke totongi ko ha tu'unga 'o e fakatau, kehe mei he totonu ke to e ngaohi tatau 'a e ngaahi koloa 'i Tonga;

(e) totongi 'o e feleti fakalotofonua muli mo e malu'i fakalotofonua muli;

(f) totongi 'o e feleti tu'a pule'anga mo e malu'i tu'a pule'anga;

(g) kotoa pe konga 'o e pa'anga mei hono to e ngaue'aki, to e fakatau atu pe tuku atu 'o e ngaahi koloa 'e he pe ma'ae taha fakatau mai 'a is 'e 'alu ki he taha fakatau atu; mo e

(h) mahu'inga 'o ha taha 'o e ngaahi koloa mo e ngaahi ngaue ko 'eni 'oku 'oatu, fakahangatonu pe ta'efakahangatonu,ta'e totongi, pe totongi fakama'ama'a 'e he taha fakatau mai ke ngaue'aki felave'i mo e ngaohi mo e fakatau atu ke hu atu 'a e ngaahi koloa hu mai, 'o vahevahe ki he ngaahi koloa 'i ha founga fakapotopoto pea fakatatau ki he ngaahi tefito'i fakakaukau tauhi tohi kuo tali -

(i) ha ngaahi naunau, ngaahi kupu, ngaahi kongokonga, mo e ngaahi koloa kehe kuo fakakau 'i he ngaahi koloa hu mai;

(ii) ha ngaahi me'angaue, ngaahi me'a-fakalanu, ngaahi me'afakafotunga, mo e ngaahi koloa kehe 'oku ngaue 'aki ki hono ngaohi 'o e ngaahi koloa hu mai;

(iii) ha ngaahi naunau 'oku ngaue'aki ki hono ngaohi 'o e ngaahi koloa hu mai; mo

(iv) ha ngaue faka'enisinia, fakalakalaka, ta, pe fokotu'utu'u, ngaahi palani pe ngaahi to fakaangaanga kuo fakahoko 'i tu'a pule'anga pea 'oku fiema'u ki hono ngaohi 'o e ngaahi koloa ko ia.

(3) Koe'uhi ko e ngaahi taumu'a ki hono fika'i 'a e mahu'inga fakatau 'o e ngaahi koloa hu mai, kuo pau ke holoki 'a e mahu'inga 'o e ngaahi koloa 'aki 'a e fakakatoa 'o e ngaahi totongi ko 'eni ki he lahi 'oku fakaha tahataha 'i he mahu'inga kuo totongi pe kuo pau ke totongi ki he ngaahi koloa;

(a) ha fakamole kuo hoko 'i hono langa, fokotu'u, fakatahataha'i pe tauhi 'o e, pe tokoni fakatekinikale kuo 'oatu felave'i mo e ngaahi koloa hili hono hu mai;

(b) totongi uta (kau ki ai 'a e fakaheka, fakahifo, ala ki ai mo e ngaahi fakamole kehe felave'i mo e uta) 'o e ngaahi koloa hili 'a e hu mai, pea mo e ngaahi totongi ha malu'i felave'i mo e uta ko ia; mo

(c) ha ngaahi totongi tute pe ngaahi tukuhau kuo totongi pe kuo pau ke totongi koe'uhi ko e hu mai pe fakatau atu 'o e ngaahi koloa 'i Tonga.

Mahu'inga fakatau 'o e ngaahi koloa tatau

44F. (1) Kapau 'e 'ikai lava ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he kupu 44E, kuo pau ko e mahu'inga ke tute ko e mahu'inga fakatau 'o e ngaahi koloa tatau 'i ha fakatau atu 'o e ngaahi koloa ko is ke hu mai ki Tonga kapau -

(a) ko e mahu'inga fakatau 'o e ngaahi koloa tatau ko e mahu'inga ke tute is 'o e ngaahi koloa ko ia; pea

(b) na'e hu mai ki Tonga ni 'a e ngaahi koloa tatau 'i he taimi tatau pe meimei taimi tatau mo e ngaahi koloa hu mai pea na'e fakatau atu ki ha taha fakatau mai -

(i) 'i he tu'unga fefakatau'aki tatau pe meimei tatau mo e ngaahi koloa hu mai; pea

(ii) 'i he lahi tatau mo e ngaahi koloa hu mai.

(2) Kapau 'oku 'ikai ke ngaue'aki 'a e kupu si'i (1) koe'uhi pe na'e 'ikai ke fakatau atu 'a e koloa tatau 'i he ngaahi tu'unga 'oku fakamahino 'i he kupu si'i (1)(b), 'e ngofua ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'aki hono ngaue'aki 'a e mahu'inga fakatau 'o e ngaahi koloa tatau 'i ha fakatau atu 'o e ngaahi koloa ko is ke hu mai ki Tonga kapau na'e fakatau atu 'a e ngaahi koloa tatau 'i ha taha 'o e ngaahi tu'unga ko 'eni -

(a) ki ha taha fakatau mai 'i he tu'unga fefaka-tau'aki tatau pe meimei tatau, ka 'i he lahi kehekehe mei he ngaahi koloa hu mai;

(b) ki ha taha fakatau mai 'i ha tu'unga fefakatau'aki kehe mei he tu'unga na'e fakatau mai ai 'e he taha fakatau mai 'a e ngaahi koloa hu mai, ka 'i he lahi pe meimei lahi tatau mo e ngaahi koloa hu mai; pe

(c) ki ha taha fakatau mai 'i ha tu'unga fefakatau'aki kehe mei he tu'unga na'e fakatau mai ai 'e he taha fakatau mai 'a e ngaahi koloa hu mai pea 'i he ngaahi lahi kehe mei he ngaahi koloa hu mai.

(3) Ko e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he kupu ni kuo pau ko e mahu'inga fakatau 'o e ngaahi koloa tatau 'oku ha 'i he kupu si'i (1) pe (2) pea liliu ke fakatau 'a e -

(a) ngaahi faikehekehe mahu'inga fakakome-siale 'i he feleti fakalotofonua muli mo e ngaahi totongi malu'i fakalotofonua muli 'o e ngaahi koloa tatau mo e ngaahi totongi ko is 'o e ngaahi koloa hu mai felave'i mo e ngaahi faikehekehe 'i he mama'o mo e ngaahi founga uta; pea

(b) kapau 'oku ngaue'aki 'a e kupu si'i (2), ngaahi faikehekehe 'i he ngaahi tu'unga fefakatau'aki, ngaahi lahi, pe fakatou'osi, 'o fakatatau ki he me'a 'oku hoko.

(4) Kapau, 'i he felave'i mo e ngaahi koloa hu mai, 'oku ua pe lahi hake 'a e ngaahi mahu'inga fakatau 'o e ngaahi koloa tatau 'oku ne fakakakato 'a e ngaahi fiema'u 'o e kupu si'i (1) pe (2), 'o fakatatau ki he me'a 'oku hoko, kuo pau ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he tu'unga ma'ulalo taha 'o e ngaahi mahu'inga fakatau.

(5) Kuo pau 'e 'ikai ngaue'aki 'a e kupu ni kapau 'oku 'ikai ke 'i ai ha fakamatala fe'unga ke tu'utu'uni ai 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he kupu si'i (3).

Mahu'inga fakatau 'o e ngaahi koloa sipinga tatau

44G. (1) Kapau 'e 'ikai lava ke tu'utu'uni 'a e mahu'inga tute 'o e ngaahi koloa hu mai 'i he kupu 44E pe 44F, kuo pau ko e mahu'inga ke tute ko e mahu'inga fakatau 'o e ngaahi koloa sipinga tatau 'i ha fakatau atu 'o e ngaahi koloa ko is ke hu mai ki Tonga kapau -

(a) ko e mahu'inga fakatau 'o e ngaahi koloa sipinga tatau ko e mahu'inga ke tute is 'o e ngaahi koloa ko ia; pea

(b) ko e ngaahi koloa sipinga tatau 'oku hu mai ki Tonga 'i he taimi pe meimei taimi tatau mo e ngaahi koloa hu mai pea na'e fakatau atu ki ha taha fakatau mai -

(i) 'i he tu'unga fefakatau'aki tatau pe meimei tatau mo e ngaahi koloa hu mai; pea

(ii) 'i he ngaahi lahi tatau mo e ngaahi koloa hu mai.

(2) 'Oku ngaue'aki 'a e kupu 44F (2) ki he (5) ki he ngaahi taumu'a 'o e kupu si'i ni 'i he tu'unga ko ha lau ki ha "ngaahi koloa tatau" ko e lau is ki he "ngaahi koloa sipinga tatau".

Mahu'inga toenga

44H. (1) Fakatatau ki he kupu 44C, kapau 'oku 'ikai lava ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he kupu 44E, 44F, pe 44G, kuo pau ko e mahu'inga ke tute ko e mahu'inga toenga 'o e ngaahi koloa.

(2) Kapau -

(a) ko e ngaahi koloa hu mai, pe ngaahi koloa tatau pe ngaahi koloa sipinga tatau 'oku fakatau atu 'i Tonga 'i he taimi pe meimei taimi tatau mo e taimi hu mai 'o e ngaahi koloa hu mai;

(b) na'e fakatau atu 'a e ngaahi koloa 'i Tonga 'i he tu'unga tatau 'a is na'e hu mai ai;

(c) na'e fai 'a e fakatau atu 'i he 'uluaki tu'unga fefakatau'aki hili 'a e hu mai; pea

(d) 'oku fiemalie 'a e Komisiona Pule na'e 'ikai ke kainga 'a e taha fakatau mai mo e taha hu mai pea na'e 'ikai fakahoko ha ngaahi totongi 'oku ha 'i he kupu 44E(2)(h) felave'i mo e ngaahi koloa kuo fakatau atu,

ko e mahu'inga toenga 'o e ngaahi koloa hu mai ko e mahu'inga 'o e ngaahi koloa hu mai, pe ngaahi koloa tatau pe sipinga tatau, fakatatau ki he me'a 'oku hoko, 'a is 'oku fakatau atu ai 'a e ngaahi koloa lahi taha, pea holo 'aki 'a e ngaahi totongi ko 'eni 'oku tu'utu'uni makatu'unga 'i he 'iuniti takitaha -

(i) totongi 'o ha komisoni;

(ii) totongi 'o ha tupu mo e ngaahi fakamole fakalukufua, kau ki ai 'a e ngaahi totongi kotoa ki he fakamaketi 'o e ngaahi koloa makatu'unga 'i he ngaahi fakatau atu 'i Tonga 'o e ngaahi koloa 'i he kalasi pe fa'ahinga tatau mo e ngaahi koloa 'oku fakatau atu;

(iii) totongi uta 'o e ngaahi koloa 'i Tonga (kau ki ai 'a e fakaheka, fakahifo, ala ki ai mo e ngaahi fakamole kehe felave'i mo e uta) mo e malu'i felave'i mo e uta ko is ki he ngata'anga 'oku 'ikai to'o 'i he palakalafi (ii); mo

(iv) ha totongi 'oku ha 'i he kupu 44E(3)(c).

(3) Kapau -

(a) ko e ngaahi koloa hu mai, pe ngaahi koloa tatau pe sipinga tatau 'oku 'ikai fakatau atu 'i he taimi tatau pe meimei taimi tatau mo e taimi hu mai ka 'oku fakatau atu 'i loto 'i he 'aho 'e 90 hili 'a e taimi hu mai; pea

(b) 'oku 'ikai fakakakato 'a e kupu si'i (2)(b) ki he (d),

'oku tu'utu'uni ko e mahu'inga toenga 'o e ngaahi koloa hu mai 'o fakatatau ki he kupu si'i (2) 'aki hono ngaue'aki 'a e fakatau atu ko is ki mui.

(4) Kapau -

(a) ko e ngaahi koloa hu mai, pe ngaahi koloa tatau pe sipinga tatau 'oku 'ikai fakatau atu 'i he taimi hu mai pe 'i loto 'i he 'aho 'e 90 hili 'a e taimi ko ia;

(b) 'oku fakatau atu 'a e ngaahi koloa 'i Tonga, hili hono fakatahataha'i, fa'oaki, pe to e ngaue'i makehe, 'i loto 'i he 'aho 'e 180 mei he taimi hu mai; pea

(c) 'oku fakakakato 'a e kupu si'i (2)(b) ki he (d),

'oku tu'utu'uni ko e mahu'inga toenga 'o e ngaahi koloa hu mai, 'i he kole 'a e taha hu mai, fakatatau ki he kupu si'i (2) 'aki hono ngaue'aki 'a e fakatau atu ko is pe fakahoko ha fakasi'isi'i makatu'unga 'i he 'iuniti takitaha 'o e mahu'inga 'oku tanaki atu felave'i mo e fakatahataha'i, fa'oaki pe to e ngaue'i makehe ko is 'i Tonga.

(5) Kuo pau 'e 'ikai ngaue'aki 'a e kupu si'i (4) kapau 'oku 'ikai ke 'i he Komisiona Pule ha fakamatala fe'unga ke tu'utu'uni ai 'a e lahi 'o e holo 'o e mahu'inga 'oku tanaki atu felave'i mo e fakatahataha'i, fa'oaki pe to e ngaue'i makehe ko is 'i Tonga.

Mahu'inga fika'i

44I. (1) Kapau 'e 'ikai lava ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai 'i he kupu 44E, 44F, 44G pe 44H, kuo pau ko e mahu'inga ke tute ko e mahu'inga fika'i 'o e ngaahi koloa.

(2) Ko e mahu'inga fika'i 'o e ngaahi koloa hu mai ko e fakakatoa 'o e ngaahi totongi ko 'eni -

(a) ko e totongi pe mahu'inga 'o e ngaahi naunau 'oku ngaue'aki ki hono ngaohi 'a e ngaahi koloa;

(b) ko e totongi 'o hono fa'u pe ngaue'i ke ngaohi 'a e ngaahi koloa;

(c) ha ngaahi totongi 'oku ha 'i he kupu si'i 44E(2)(c), (f) mo e (g);

(d) ko e mahu'inga 'o e ngaahi koloa pe ngaahi ngaue 'oku ha 'i he kupu 44E(2)(h); mo

(e) ha totongi ki he tupu mo e ngaahi fakamole fakalukufua 'oku tatau mo is 'oku ngaue'aki ki he ngaahi fakatau atu 'o e ngaahi koloa 'i he kalasi pe fa'ahinga tatau mo e ngaahi koloa hu mai, 'a is 'oku fakahoko 'e he kau ngaohi koloa 'i he fonua hu atu.

Founga fakamuimui 'o e fakamahu'inga

44J. Kapau 'e 'ikai lava ke tu'utu'uni 'a e mahu'inga ke tute 'i he ngaahi kupu ki mu'a, kuo pau ke tu'utu'uni 'e he Komisiona Pule 'a e mahu'inga 'aki hono fakakaukau'i 'a e ngaahi founga fakamahu'inga 'oku fakamahino 'i he Konga ni mo ha fakamatala kehe 'oku 'ataa ki he Komisiona Pule kae 'ikai kau ai ha taha 'o e ngaahi me'a ko 'eni -

(a) mahu'inga fakatau atu 'o e ngaahi koloa 'oku ngaohi 'i Tonga 'i Tonga;

(b) ha founga 'oku ne tu'utu'uni hono tali ki he ngaahi taumu'a fakamahu'inga 'a e mahu'inga lahi ange 'i ha ongo mahu'inga kehe 'e ua;

(c) mahu'inga fakatau atu 'o e ngaahi koloa 'i he maketi fakalotofonua 'o e fonua na'e hu mei ai 'a e ngaahi koloa hu mai;

(d) totongi hono ngaohi, kehe mei he ngaahi mahu'inga fika'i 'a is kuo tu'utu'uni ki he ngaahi koloa tatau pe sipinga tatau 'o fakatatau ki he kupu 44I;

(e) mahu'inga 'o e ngaahi koloa ke hu atu ki ha fonua kehe mei Tonga;

(f) ha founga 'o e ngaahi mahu'inga ke tute ma'ulalo taha; pe

(g) ngaahi mahu'inga ta'e'uhinga pe loi.

Fakaha ki he taha hu mai ,a e founga Ma'i

44K. Kuo pau ki he Komisiona Pule, 'i ha tohi kole, ke ne fakaha ki he taha hu mai, 'aki ha fanongonongo tohi, 'a e founga 'oku ngaue'aki ke tu'utu'uni 'a e mahu'inga ke tute 'o e ngaahi koloa hu mai".

Na'e tali 'e he Fale Alea 'i he 'aho ni 4 'o Sepitema, 2003.

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