Excise Tax (Amendment) Order 2015
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EXCISE TAX (AMENDMENT) ORDER 2015
Excise Tax (Amendment) Order 2015 Arrangement of Sections
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EXCISE TAX (AMENDMENT) ORDER 2015
Arrangement of Sections
Order
1 Short Title .............................................................................................................. 5
2 Principal Order amended ....................................................................................... 5
3 Subheading 2203.00.10 amended .......................................................................... 7
4 Subheadings amended by replacing “21 per lal” with “$25 per lal”...................... 7
5 Subheadings amended by replacing “$42 per lal” with “$50 per lal” .................... 7
6 Subheading amended by replacing “$238 per 1000 cigarettes” with “$240
per 1000 sticks” ..................................................................................................... 8
7 Subheading amended by replacing “$250per 1000 cigarettes” with “$255
per 1000 sticks” ..................................................................................................... 8
8 Subheadings amended by replacing “50cents per litre” with “56 cents per
litre” ....................................................................................................................... 8
9 Subheading 8703.21.20 amended .......................................................................... 8
10 Subheading 8703.22.20 amended .......................................................................... 9
11 Subheading 8703.23.20 amended .......................................................................... 9
12 Subheading 8703.24.20 amended .......................................................................... 9
13 Subheading 8703.31.20 amended .......................................................................... 9
14 Subheading 8703.32.20 amended ....................................................................... 10
15 Subheading 8703.33.20 amended ........................................................................ 10
16 Subheading 8703.90.20 amended ........................................................................ 10
Excise Tax (Amendment) Order 2015 Order 1
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EXCISE TAX (AMENDMENT) ORDER 2015
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EXCISE TAX (AMENDMENT) ORDER 2015
EXCISE TAX ACT 2007
IN EXERCISE of the powers conferred by section 3 of the Excise Tax Act
2007, the Minister responsible for revenue and customs, with the approval of
Cabinet, makes the following Order —
1 Short Title
(1) This Order may be cited as the Excise Tax (Amendment) Order 2015.
(2) The Excise Tax Order 2008, as amended, imposing excise tax rate on goods
effective from 1 February 2008 and published in the Government Gazette
Supplement Extraordinary on 21 January 2008 shall be referred to as the
Principal Order.
2 Principal Order amended
The Principal Order is amended by inserting the following new tariff items in their
correct chapters and numerical placings:
Tariff Item Description
Unit
Qty
Import Duty Rate
Export
Duty Rate
1902.19.10 --- Instant Noodles kg $1 per kg Free
8703.21.21 ---- Of a kind with a
model year of less than 10
no 50c per cc of engine
capacity
Free
Order 2 Excise Tax (Amendment) Order 2015
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years at the date of
importation
8703.21.29 ---- Other no 25c per cc of engine
capacity
Free
8703.22.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no 50c per cc of engine
capacity
Free
8703.22.29 ---- Other no 25c per cc of engine
capacity
Free
8703.23.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no 75c per cc of engine
capacity
Free
8703.23.29 ---- Other no 38c per cc of engine
capacity
Free
8703.24.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no $1 per cc of engine
capacity
Free
8703.24.29 ---- Other no 50c per cc of engine
capacity
Free
8703.31.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no 50c per cc of engine
capacity
Free
8703.31.29 ---- Other no 25c per cc of engine
capacity
Free
8703.32.21 ---- Of a kind with a
model year of less than 10
no 75c per cc of engine
capacity
Free
Excise Tax (Amendment) Order 2015 Order 3
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EXCISE TAX (AMENDMENT) ORDER 2015
years at the date of
importation
8703.32.29 ---- Other no 38c per cc of engine
capacity
Free
8703.33.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no $1 per cc of engine
capacity
Free
8703.33.29 ---- Other no 50c per cc of engine
capacity
Free
8703.90.21 ---- Of a kind with a
model year of less than 10
years at the date of
importation
no $1 per cc of engine
capacity
Free
8703.90.29 ---- Other no 50c per cc of engine
capacity
Free
3 Subheading 2203.00.10 amended
Subheading 2203.00.10 of the Principal Order is amended by replacing “$10 per lal”
in the Excise Tax Rate column with “$15 per lal”.
4 Subheadings amended by replacing “21 per lal” with “$25 per lal”
The following Subheadings of the Principal Order are amended by replacing “21 per
lal” in the Excise Tax Rate column with “$25 per lal” :
2208.20.10 2208.30.10 2208.40.10
2208.50.10 2208.60.10 2208.70.10
2208.90.10
5 Subheadings amended by replacing “$42 per lal” with “$50 per lal”
The following Subheadings of the Principal Order are amended by replacing “$42 per
lal” with “$50 per lal”:
Order 6 Excise Tax (Amendment) Order 2015
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2208.20.91 2208.20.99 2208.30.91
2208.30.99 2208.40.91 2208.40.99
2208.50.91 2208.50.99 2208.60.91
2208.60.99 2208.70.91 2208.70.99
2208.90.91 2208.90.99
6 Subheading amended by replacing “$238 per 1000 cigarettes” with
“$240 per 1000 sticks”
The following Subheading of the Principal Order are amended by replacing “$238 per
1000 cigarettes” with “$240 per 1000 sticks”:
2402.20.10
7 Subheading amended by replacing “$250per 1000 cigarettes” with
“$255 per 1000 sticks”
The following Subheading of the Principal Order are amended by replacing “$250per
1000 cigarettes” in the Excise Tax Rate column with “$255 per 1000 sticks”:
8 Subheadings amended by replacing “50cents per litre” with “56 cents
per litre”
The following Subheadings of the Principal Order are amended by replacing “50cents
per litre” in the Excise Tax Rate column with “56 cents per litre”:
2710.12.11 2710.12.19 2710.12.20
2710.12.30 2710.12.50 2710.12.60
2710.12.90 2710.19.00 2710.20.00
2710.91.00 2710.99.00
9 Subheading 8703.21.20 amended
Subheading 8703.21.20 of the Principal Order is amended by:
(a) deleting “8703.21.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
2402.20.90
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EXCISE TAX (AMENDMENT) ORDER 2015
(c) deleting “50c per cc of engine capacity”; and
(d) deleting “Free” from the Export Duty Rate column.
10 Subheading 8703.22.20 amended
Subheading 8703.22.20 of the Principal Order is amended by:
(a) deleting “8703.22.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “50c per cc of engine capacity”; and
(d) deleting “Free” from the Export Duty Rate column.
11 Subheading 8703.23.20 amended
Subheading 8703.23.20 of the Principal Order is amended by:
(a) deleting “8703.23.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “75c per cc of engine capacity” from the Import Duty Rate column; and
(d) deleting “Free” from the Export Duty Rate column.
12 Subheading 8703.24.20 amended
Subheading 8703.24.20 of the Principal Order is amended by:
(a) deleting “8703.24.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “$1 per cc of engine capacity” from the Import Duty Rate column; and
(d) deleting “Free” from the Export Duty Rate column.
13 Subheading 8703.31.20 amended
Subheading 8703.31.20 of the Principal Order is amended by:
(a) deleting “8703.31.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “50c per cc of engine capacity” from the Import Duty Rate column; and
(d) deleting “Free” from the Export Duty Rate column.
Order 14 Excise Tax (Amendment) Order 2015
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14 Subheading 8703.32.20 amended
Subheading 8703.32.20 of the Principal Order is amended by:
(a) deleting “8703.32.20” from the Tariff Item column;
(b) replacing “3,000cc” in the Description column with “2500cc”;
(c) deleting “no” from the Unit Qty column;
(d) deleting “75c per cc of engine capacity” from the Import Duty Rate column; and
(e) deleting “Free” from the Export Duty Rate column.
15 Subheading 8703.33.20 amended
Subheading 8703.33.20 of the Principal Order is amended by:
(a) deleting “8703.33.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “$1 per cc of engine capacity” from the Import Duty Rate column; and
(d) deleting “Free” from the Export Duty Rate column.
16 Subheading 8703.90.20 amended
Subheading 8703.90.20 of the Principal Order is amended by:
(a) deleting “8703.90.20” from the Tariff Item column;
(b) deleting “no” from the Unit Qty column;
(c) deleting “$1 per cc of engine capacity” from the Import Duty Rate column; and
(d) deleting “Free” from the Export Duty Rate column.
Made at Nuku’alofa this 3 day of July 2015.
Hon. Tevita Lavemaau
Minister responsible for Revenue and Customs
