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