Customs and Excise Management (Amendment) Regulations 2012

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Customs and Excise Management (Amendment) Regulations 2012








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CUSTOMS AND EXCISE MANAGEMENT

(AMENDMENT) REGULATIONS 2012





Customs and Excise Management (Amendment)
Regulations 2012 Arrangement of Sections





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CUSTOMS AND EXCISE MANAGEMENT

(AMENDMENT) REGULATIONS 2012

Arrangement of Sections

Regulation

1 Short Title .............................................................................................................. 5
2 New Regulation 38A ............................................................................................. 5
3 Regulation 92 amended ......................................................................................... 6
4 Regulation 96(1) amended ..................................................................................... 6
5 Regulation 131(1) amended ................................................................................... 6





Customs and Excise Management (Amendment)
Regulations 2012 Regulation 1





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CUSTOMS AND EXCISE MANAGEMENT

(AMENDMENT) REGULATIONS 2012



CUSTOMS AND EXCISE MANAGEMENT ACT 2007

IN EXERCISE of the powers conferred by section 129 of the Customs and

Excise Management Act 2007, the Chief Commissioner of Revenue, with the

consent of Cabinet, makes the following Regulations



1 Short Title

(1) These Regulations may be cited as the Customs and Excise Management

(Amendment) Regulations 2012.

(2) The Customs and Excise Management Regulations 2008 as amended are in

these Regulations referred to as the Principal Regulations.

2 New Regulation 38A

The Principal Regulations is amended by inserting the following new regulation

38A –

“38A Application of payment of Customs debt

If, in addition to any customs duty or excise tax due, an importer owes

any penalties, an amount paid by the importer that is less than the total

amount due shall be applied as follows –

(a) first to the payment of penalty due; and

Regulation 3
Customs and Excise Management (Amendment)

Regulations 2012





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(b) to the extent that the payment exceeds the penalty due, then in

payment of the customs duty or excise tax due.”

3 Regulation 92 amended

The Principal Regulations is amended by inserting the following new regulations

92A –

“92A Renewal of customs warehouse license

(1) An owner or operator of a customs licensed warehouse shall

within 2 months of the expiration of his annual license apply in

writing to the Chief Commissioner for the renewal of his license

together with payment of $500 non-refundable application fee.

(2) The Chief Commissioner shall, if he is satisfied that the owner or

operator under sub-regulation (1) has complied with all the

conditions of his customs license in the current year, issue the

owner or operator with a renewal of his license with such further

conditions as he deems necessary.

4 Regulation 96(1) amended

Regulation 96(1) of the Principal Regulations is amended by deleting the figure

“$10” and replacing it with “$2”.

5 Regulation 131(1) amended

Regulation 131(1) of the Principal Regulations is amended by inserting the words

“either before or after a transaction has been commenced” after the word “penalty”.








Made at Nuku’alofa this 5
th
day of June 2012.







Hon. Fe’ao Vakata

Chief Commissioner of Revenue

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