Customs Duty (Amendment) (No. 2) Order 2013
C
T
CUSTOMS DUTY (AMENDMENT) (NO. 2)
ORDER 2013
Customs Duty (Amendment) (No. 2) Order
2013 Arrangement of Sections
to
Page 3
C
T
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
Page 4
to
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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to
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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Page 7
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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to
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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Page 17
(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
Page 18
to
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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Page 19
(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
Page 20
to
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
