Excise Tax (Amendment) Order 2013

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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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C
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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

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