Excise Tax (Amendment) Order 2012

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EXCISE TAX (AMENDMENT) ORDER 2012

Excise Tax (Amendment) Order 2012 Order 1





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EXCISE TAX (AMENDMENT) ORDER 2012


EXCISE TAX ACT 2007

IN EXERCISE of the powers conferred by section 3 of the Excise Tax Act
2007, the Chief Commissioner, with the consent of Cabinet, makes the

following Order:

______________________________________________________________

1 This Order may be cited as the Excise Tax (Amendment) Order 2012.

2 The Excise Tax Order 2008 imposing excise tax on goods effective from 1 February
2008 and published in the Government Gazette Supplement Extraordinary on 21
January 2008 as amended, shall be referred to as the Principal Order.

3 Schedule 1 of the Principal Order is amended by inserting the following new excise
tax rates in Chapter 87 –

“SCHEDULE 1

CHAPTER 87: VEHICLES OTHER THAN RAILWAY OR
TRAMWAY ROLLING STOCK, AND PARTS AND

ACCESSORIES THEREOF.


Order 3 Excise Tax (Amendment) Order 2012





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Tariff Item Excise Goods Description New Excise
Tax Rate

87.03 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of heading 87.02), including station wagons and
racing cars.



8703.10.00 - Vehicles specially designed for traveling on snow; golf
cars and similar vehicles

50c per cc of
engine
capacity

vehicles, with spark-ignition internal combustion
reciprocating piston engine:



8703.21.10 New of a cylinder capacity not exceeding 1,000cc 50c per cc of
engine
capacity

8703.21.20 Used of a cylinder capacity not exceeding 1,000cc 50c per cc of
engine
capacity

8703.22.10 New of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc

50c per cc of
engine
capacity

8703.22.20 Used of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc

50c per cc of
engine
capacity

8703.23.10 New of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc

75c per cc of
engine
capacity

8703.23.20 Used of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc

75c per cc of
engine
capacity

8703.24.10 New of a cylinder capacity exceeding 3,000cc $1.00 per cc
of engine
capacity

8703.24.20 Used of a cylinder capacity exceeding 3,000cc $1.00 per cc
of engine
capacity

Vehicles, with compression-ignition internal
combustion piston engine (diesel or semi-diesel):



8703.31.10 New of a cylinder capacity not exceeding 1,500cc 50c per cc of
engine
capacity

Excise Tax (Amendment) Order 2012 Order 4





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8703.31.20 Used of a cylinder capacity not exceeding 1,500cc 50c per cc of
engine
capacity

8703.32.10 New of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc

75c per cc of
engine
capacity

8703.32.20 Used of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc

75c per cc of
engine
capacity

8703.33.10 New of a cylinder capacity exceeding 3,000cc $1.00 per cc
of engine
capacity

8703.33.20 Used of a cylinder capacity exceeding 3,000cc $1.00 per cc
of engine
capacity

8703.90.10 New other $1.00 per cc
of engine
capacity

8703.90.20 Used other $1.00 per cc
of engine
capacity”

4 Schedule 2 of the Principal Order is amended by inserting the following new
paragraph (n) –



“(n) Goods required for the use of the reigning Sovereign.”




Made at Nuku’alofa this 30 day of January 2012.




Hon. Sunia Fili
Chief Commissioner of Revenue

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