Customs Duty (Amendment) (No.2) Order 2013

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Customs Duty (Amendment) (No. 2) Order 2013








C
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CUSTOMS DUTY (AMENDMENT) (NO. 2)

ORDER 2013


Customs Duty (Amendment) (No. 2) Order

2013 Arrangement of Sections





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C
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CUSTOMS DUTY (AMENDMENT) (NO. 2) ORDER

2013

Arrangement of Sections

Order

1 Short Title .............................................................................................................. 4
2 Principal Order amended ....................................................................................... 4

Order 1 Customs Duty (Amendment) (No. 2) Order 2013





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C
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CUSTOMS DUTY (AMENDMENT) (NO. 2) ORDER

2013



CUSTOMS ACT 2007

IN EXERCISE of the powers conferred by section 3 of the Customs 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 Customs Duty (Amendment) (No. 2) Order

2013.

(2) The Customs Duty Order 2008 imposing excise tax on goods effective from 1

February 2008 and published in the Tonga Government Gazette Supplement

Extraordinary on 21 January 2008, as amended, shall be referred to as the

Principal Order.

2 Principal Order amended

The Principal Order is amended by –

(a) amending the following import duty rates in Chapter 3 -

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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“CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND

OTHER AQUATIC INVERTEBRATES”



Tariff Item Goods Description Unit

Qty

Import

Duty

Rate

Export

Duty

Rate

03.02 Fish, fresh or chilled, excluding fish

fillets and other fish meat of heading

03.04.



- Salmonidae, excluding livers and roes:



0302.11.00 -- Trout (Salmotrutta,

Oncorhynchusmykiss, Oncorhynchusclarki,

Oncorhynchusaguabonita,

Oncorhynchusgilae, Oncorhynchus apache

and Oncorhynchuschrysogaster)



kg 5%



Free

0302.12.00 -- Pacific salmon (Oncorhynchusnerka,

Oncorhynchusgorbuscha,

Oncorhynchusketa,

Oncorhynchustschawytscha,

Oncorhynchuskisutch,

Oncorhynchusmasou and

Oncorhynchusrhodurus), Atlantic salmon

(Salmosalar) and Danube salmon

(Huchohucho)

kg 5%



Free

0302.19.00 -- Other kg 5% Free

- Flat fish (Pleuronectidae,

Bothidae,Cynoglossidae, Soleidae,



Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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0302.21.00

ScophthalmidaeandCitharidae), excluding

livers and roes:



-- Halibut (Reinhardtiushippoglossoides,

Hippoglossushippoglossus,

Hippoglossusstenolepis)











kg









5%











Free

0302.22.00 -- Plaice (Pleuronectesplatessa) kg 5% Free

0302.23.00 -- Sole (Solea spp.) kg 5% Free

0302.29.00 -- Other



- Tunas (of the genus Thunnus), skipjack

orstripe-bellied bonito (Euthynnus

(Katsuwonus)pelamis), excluding livers

and roes:

kg 5%



Free

0302.31.00 -- Albacore or longfinned tunas

(Thunnusalalunga)



kg 5% Free

0302.32.00 -- Yellowfin tunas (Thunnusalbacares) kg 5% Free

0302.33.00 -- Skipjack or stripe-bellied bonito kg 5% Free

0302.34.00 -- Bigeye tunas (Thunnusobesus) kg 5% Free

0302.35.00 -- Bluefin tunas (Thunnusthynnus) kg 5% Free

0302.36.00 -- Southern bluefin tunas

(Thunnusmaccoyii)

kg 5% Free

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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0302.39.00 -- Other kg 5% Free

0302.40.00 - Herrings (Clupeaharengus,

Clupeapallasii), excluding livers and roes



kg 5% Free

0302.50.00 - Cod (Gadusmorhua, Gadusogac,

Gadusmacrocephalus), excluding livers

and roes



- Other fish, excluding livers and roes:

kg 5%



Free

0302.61.00 -- Sardines (Sardina pilchardus,

Sardinopsspp.), sardinella (Sardinellaspp.),

brisling or sprats (Sprattussprattus)

kg 5%



Free

0302.62.00 -- Haddock (Melanogrammusaeglefinus)



kg 5% Free

0302.63.00 -- Coalfish (Pollachiusvirens) kg 5% Free

0302.64.00 -- Mackerel (Scomberscombrus,

Scomberaustralasicus, Scomberjaponicus)



kg 5% Free

0302.65.00 -- Dogfish and other sharks kg 5% Free

0302.66.00 -- Eels (Anguilla spp.) kg 5% Free

0302.67.00 -- Swordfish (Xiphiasgladius) kg 5% Free

0302.68.00 -- Toothfish (Dissostichus spp.) kg 5% Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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0302.69.90 --- Other kg 5% Free

0302.70.00 - Livers and roes kg 5% Free

03.03 Fish, frozen, excluding fish fillets and

other fish meat of heading 03.04.



- Pacific salmon

(Oncorhynchusnerka,Oncorhynchusgorbus

cha,

Oncorhynchusketa,Oncorhynchustschawyts

cha, Oncorhynchuskisutch,

Oncorhynchusmasouand

Oncorhynchusrhodurus), excluding livers

and roes:



0303.11.00 -- Sockeye salmon (red salmon)

(Oncorhynchusnerka)



kg 5% Free

0303.19.00 -- Other kg 5% Free

- Other salmonidae, excluding livers and

roes:



0303.21.00 -- Trout (Salmotrutta,

Oncorhynchusmykiss, Oncorhynchusclarki,

Oncorhynchusaguabonita,

Oncorhynchusgilae, Oncorhynchus apache

and Oncorhynchuschrysogaster)



kg 5%



Free

0303.22.00 -- Atlantic salmon (Salmosalar) and

Danube salmon (Huchohucho)

kg 5%



Free

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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0303.29.00 -- Other kg 5% Free











0303.31.00

- Flat fish (Pleuronectidae,

Bothidae,Cynoglossidae, Soleidae,

Scophthalmidaeand Citharidae), excluding

livers and roes:



-- Halibut (Reinhardtiushippoglossoides,

Hippoglossushippoglossus,

Hippoglossusstenolepis)











kg











5%













Free

0303.32.00 -- Plaice (Pleuronectesplatessa) kg 5% Free

0303.33.00 -- Sole (Solea spp.) kg 5% Free

0303.39.00 -- Other



- Tunas (of the genus Thunnus), skipjack or

stripe-bellied bonito (Euthynnus

(Katsuwonus)

pelamis), excluding livers and roes:

kg 5% Free

0303.41.00 -- Albacore or longfinned tunas

(Thunnusalalunga)



kg 5% Free

0303.42.00 -- Yellowfin tunas (Thunnusalbacares) kg 5% Free

0303.43.00 -- Skipjack or strip-bellied bonito kg 5% Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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0303.44.00 -- Bigeye tunas (Thunnusobesus) kg 5% Free

0303.45.00 -- Bluefin tunas (Thunnusthynnus) kg 5% Free

0303.46.00 -- Southern bluefin tunas

(Thunnusmaccoyii)



kg 5% Free

0303.49.00 -- Other



- Herrings (Clupeaharengus,

Clupeapallasii) andCod (Gadusmorhua,

Gadusogac, Gadusmacrocephalus),

excluding livers and roes:

-- Herrings (Clupeaharengus,

Clupeapallasii)

kg 5%



Free







0303.51.90





--- Other





kg





5%



Free

0303.52.00 -- Cod (Gadusmorhua, Gadusogac,

Gadusmacrocephalus),



kg 5% Free







0303.61.00

- Swordfish (Xiphiasgladius) and toothfish

(Dissosticus spp.), excluding livers and

roes:

-- Swordfish (Xiphiasgladius)







kg







5%







Free

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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0303.62.00

















-- Toothfish (Dissosticus spp.)



- Other fish, excluding livers and roes:



-- Sardines (Sardinapilchardus, Sardinops

spp.),sardinella (Sardinella spp.), brisling

or sprats(Sprattussprattus)

kg 5%



Free

0303.71.90 --- Other kg 5% Free

0303.72.00 -- Haddock (Melanogrammusaeglefinus)



kg 5% Free

0303.73.00 -- Coalfish (Pollachiusvirens) kg 5% Free

0303.74.00 -- Mackerel (Scomberscombrus,

Scomberaustralasicus, Scomberjaponicus)



kg 5%



Free

0303.75.00 -- Dogfish and other sharks kg 5% Free

0303.76.00 -- Eels (Anguilla spp.) kg 5% Free

0303.77.00 -- Sea bass (Dicentrarchuslabrax,

Dicentrarchuspunctatus)



kg 5% Free

0303.78.00 -- Hake (Merluccius spp., Urophycis spp.) kg 5% Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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0303.79.90 --- Other kg 5% Free

0303.80.00 - Livers and roes kg 5% Free

03.04 Fish fillets and other fish meat (whether

or not minced), fresh, chilled or frozen.





- Fresh or chilled:

0304.11.00 -- Swordfish (Xiphiasgladius)



kg 5% Free

0304.12.00 -- Toothfish (Dissostichus spp.) kg 5% Free

0304.19.00 -- Other kg 5% Free

- Frozen fillets

0304.21.00 -- Swordfish (Xiphiasgladius) kg 5% Free

0304.22.00 -- Toothfish (Dissostichus spp.) kg 5% Free

0304.29.00 -- Other kg 5% Free

0304.91.00 -- Swordfish (Xiphiasgladius) kg 5% Free

0304.92.00 -- Toothfish (Dissostichus spp.) kg 5% Free

0304.99.00 -- Other kg 5% Free”



(b) amending the following import duty rates in Chapter 15 -



Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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“CHAPTER 15: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR

CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR

VEGETABLE WAXES”

Tariff

Item
Goods Description

Unit

Qty

Import

Duty Rate

Export

Duty

Rate

15.01





1501.00.00





15.02





15.02.00.00

Pig fat (including lard) and poultry

fat, other than that of heading 02.09

or 15.03.



- Pig fat (including lard) and poultry

fat, other than that of heading 02.09 or

15.03.



Fats of bovine animals, sheep or

goats, other than those of heading

15.03



Fats of bovine animals, sheep or goats,

other than those of heading 15.03.







kg











kg





Free but

see excise

schedule











Free but

see excise

schedule

Free





Free

15.07 Soya-bean oil and its fractions, whether

or not refined, but not chemically

modified.



1507.10.00 - Crude oil, whether or not degummed lt 10% Free

1507.90.00 - Other lt 10% Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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15.08 Ground-nut oil and its fractions, whether

or not refined, but not chemically

modified.



1508.10.00 - Crude oil lt 10% Free

1508.90.00 - Other lt 10% Free

15.09 Olive oil and its fractions, whether or not

refined, but not chemically modified.



1509.10.00 - Virgin lt 10% Free

1509.90.00 - Other lt 10% Free

15.10 Other oils and their fractions, obtained

solely from olives, whether or not

refined, but not chemically modified,

including blends of these oils or fractions

with oils or fractions of heading 15.09.



1510.00.00 Other oils and their fractions, obtained

solely from olives, whether or not refined,

but not chemically modified, including

blends of these oils or fractions with oils

or fractions of heading 15.09.

lt 10%



Free

15.11 Palm oil and its fractions, whether or not

refined, but not chemically modified.



1511.10.00 - Crude oil lt 10% Free

1511.90.00 - Other lt 10% Free

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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15.12 Sunflower-seed, safflower or cotton-seed

oil and fractions thereof, whether or not

refined, but not chemically modified.



- Sunflower-seed or safflower oil and

fractions thereof:



1512.11.00 -- Crude oil lt 10% Free

1512.19.00 -- Other lt 10% Free

- Cotton-seed oil and its fractions:

1512.21.00 -- Crude oil, whether or not gossypol has

been removed

lt 10% Free

1512.29.00 -- Other lt 10% Free

15.13 Coconut (copra), palm kernel or babassu

oil and fractions thereof, whether or not

refined, but not chemically modified.



- Coconut (copra) oil and its fractions:

1513.11.00 -- Crude oil lt 10% Free

1513.19.00 -- Other lt 10% Free

- Palm kernel or babassu oil and fractions

thereof:



1513.21.00 -- Crude oil lt 10% Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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1513.29.00 -- Other lt 10% Free

15.14 Rape, colza or mustard oil and fractions

thereof, whether or not refined, but not

chemically modified.



- Low erucic acid rape or colza oil and its

fractions:



1514.11.00 -- Crude oil lt 10% Free

1514.19.00 -- Other lt 10% Free

- Other:

1514.91.00 -- Crude oil lt 10% Free

1514.99.00 -- Other lt 10% Free

15.15 Other fixed vegetable fats and oils

(including jojoba oil) and their fractions,

whether or not refined, but not

chemically modified.



- Linseed oil and its fractions:

1515.11.00 -- Crude oil lt 10% Free

1515.19.00 -- Other lt 10% Free

- Maize (corn) oil and its fractions:

1515.21.00 -- Crude oil lt 10% Free

Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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(c) amending the following import duty rates in Chapter 16 -



“CHAPTER 16: PREPARATION OF MEAT, OF FISH OR OF

CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES”

Tariff Item Goods Description
Unit

Qty

Import

Duty

Rate

Export

Duty

Rate

16.04





Prepared or preserved fish;

caviar and caviar substitutes

prepared from fish eggs.





















1515.29.00 -- Other lt 10% Free

1515.30.00 - Castor oil and its fractions lt 10% Free

1515.50.00 - Sesame oil and its fractions lt 10% Free

1515.90.00 - Other lt 10% Free

15.16 Animal or vegetable fats and oils and

their fractions, partly or wholly

hydrogenated, inter-esterified, re-

esterified or elaidinised, whether or not

refined, but not further prepared.



1516.20.00 - Vegetable fats and oils and their

fractions

lt 10% Free”

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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1604.11.00





1604.12.00



1604.13.00





1604.14.00





1604.15.00



1604.16.00



1604.19.00



1604.20.00







Fish whole or in pieces, but not

minced:

Salmon

--Herrings



--Sardines, sardinella and brisling

or sprats



Tunas, skipjack and bonito(Sarda

spp.)





Mackerel



Anchovies



--Other



-Other prepared or preserved fish







kg





kg



kg





kg





kg



kg



kg



kg







5%





5%



5%





5%





5%



5%



5%



5%







Free





Free



Free





Free





Free



Free



Free



Free”



Customs Duty (Amendment) (No. 2) Order 2013 Order 2





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(d) amending the following import duty rates in Chapter 22.



“CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR”



Tariff

Item
Goods Description

Unit

Qty

Import

Duty

Rate

Export

Duty

Rate

22.02 Waters, including mineral waters and aerated

waters, containing added sugar or other

sweetening matter or flavoured, and other

non-alcoholic beverages, not including fruit or

vegetable juices of heading 20.09.



- Waters, including mineral waters and aerated

waters, containing added sugar or other

sweetening matter or flavoured



2202.10.10 --- containing added sugar lt Free

but see

excise

schedu

le

Free

2202.10.20 --- containing other sweetening matter lt Free

but see

excise

schedu

le

Free

Order 2 Customs Duty (Amendment) (No. 2) Order 2013





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2202.10.90 --- Other lt Free

but see

excise

schedu

le

Free



(e) amending the following tariff in Chapter 98.

“CHAPTER 98 – EXEMPTIONS”



Tariff

Item
Goods Description

Unit

Qty

Import

Duty

Rate

Export

Duty

Rate

9804.13.00 -- Manufactured tobacco , including cigarettes

not exceeding 250 grams aggregate (250

cigarettes shall be deemed to be equivalent to

250 grams of tobacco) or 50 cigars imported by

a person above the age of 18 years

.. Free Free”



Made at Nuku’alofa this 13
th
day of August 2013.



Hon. Siosifa T Tu’utafaiva

Minister responsible for revenue and customs

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