Excise Tax (Amendment) Order 2013
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EXCISE TAX (AMENDMENT) ORDER 2013
Excise Tax (Amendment) Order 2013 Arrangement of Sections
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EXCISE TAX (AMENDMENT) ORDER 2013
Arrangement of Sections
Order
1 Short title................................................................................................................ 5
2 Schedule 1 amended .............................................................................................. 5
3 Schedule 2 amended .............................................................................................. 8
Excise Tax (Amendment) Order 2013 Order 1
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EXCISE TAX (AMENDMENT) ORDER 2013
EXCISE TAX ACT 2007
IN EXERCISE of the powers conferred by section 3(1)(a) of the Excise Tax Act
2007, the Minister responsible for revenue and customs, with the consent of Cabinet,
makes the following Order -
1 Short title
(1) This Order may be cited as the Excise Tax (Amendment) Order 2013.
(2) The Excise Tax 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 Schedule 1 amended
Schedule 1 of the Principal Order is amended by inserting the following new tariff
items –
“CHAPTER 15: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR
VEGETABLE WAXES
Tariff Item
Excise Goods Description
New Excise
Order 2 Excise Tax (Amendment) Order 2013
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Tax 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.
$1 per kg
$1 per kg”
“CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR
Tariff Item
Excise Goods Description
New Excise
Tax Rate
22.02
2202.10.10
2202.10.20
Waters, including mineral
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
- containing added sugar
$0.50 per litre
$0.50 per litre
Excise Tax (Amendment) Order 2013 Order 2
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2202.90.00
- containing other sweetening matter
- Other
$0.50 per litre”
“CHAPTER 24 – TOBACCO AND TOBACCO SUBSTITUTES
Tariff Item
Excise Goods Description
New Excise
Tax Rate
24.02
Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of
tobacco substitutes.
- Cigars, cheroots and cigarillos,
containing tobacco
2402.10.00 Imported - Cigars, cheroots and
cigarillos, containing tobacco
$250 per
1,000
cigarettes
2402.10.10 Locally manufactured - Cigars,
cheroots and cigarillos, containing
tobacco
$238 per
1,000
cigarettes
- Cigarettes containing tobacco
2402.20.00 Imported - Cigarettes containing
tobacco
$250 per
1,000
cigarettes
Order 3 Excise Tax (Amendment) Order 2013
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2402.20.10 Locally manufactured - Cigarettes
containing tobacco
$238 per
1,000
cigarettes
- Other
2402.90.00 Imported $250 per
1,000
cigarettes
2402.90.10 Locally manufactured $238 per
1,000
cigarettes
24.03 Other manufactured tobacco and
manufactured tobacco
substitutes; “homogenised” or
“reconstituted” tobacco;
tobacco extracts and essences
2403.10.00 Smoking tobacco, whether or not
containing tobacco substitutes in
any proportion
$250 per kg
- Other
2403.91.00 “Homogenised” or “reconstituted”
tobacco
$250 per kg
2403.99.00 Other $250 per kg”
3 Schedule 2 amended
Schedule 2 paragraph (d) of the Principal Order is amended by deleting the figure
“500” wherever it appears and replacing it with “250”.
Made at Nuku’alofa this 13
th
day of August 2013.
Hon. Siosifa T Tu’utafaiva
Minister responsible for revenue and customs
