Excise Tax (Amendment) (No. 2) Order 2011

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EXCISE TAX (AMENDMENT) (NO. 2)
ORDER 2011





Excise Tax (Amendment) (No. 2) Order 2011 Order 1





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EXCISE TAX (AMENDMENT) (NO. 2) ORDER 2011


EXCISE TAX ACT 2007

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

following Order



1 This Order may be cited as the Excise Tax (Amendment) Order 2011 (No. 2).

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 Chapters 22 and 24 –

SCHEDULE 1

“CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR.

Tariff Item Excise Goods Description New Excise
Tax Rate

22.03 Beer made from malt.

Order 3 Excise Tax (Amendment) (No. 2) Order 2011





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2203.00.10 ---Beer imported, not more than 3% alcohol by volume $50 per lal

2203.00.20 ---Beer imported, more than 3% and not mre than 5%
volume by alcohol

$50 per lal

2203.00.30 ---Beer imported, more than 5% alcohol by volume $50 per lal

2203.00.40 Beer domestic $10 per lal

2203.00.90 ---Other $50 per lal

CHAPTER 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTI TUTES.

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

$210 per
1,000
cigarettes

- Cigarettes containing tobacco

2402.20.00 Imported – Cigarettes containing tobacco $210 per
1,000
cigarettes

- Other

2402.90.00 Imported $210 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

$210 per kg

- Other:

2403.91.00 --“Homogenised” or “reconstituted” tobacco $210 per kg

2403.99.00 -- Other $210 per kg




Excise Tax (Amendment) (No. 2) Order 2011 Order 3





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Made at Nuku’alofa this 22nd day of July 2011.




Hon. Clive Edwards
Chief Commissioner of Revenue

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