ExciseTax_Amendment_Order2010v3-1







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EXCISE TAX (AMENDMENT) ORDER 2010

Excise Tax Order Order 1





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C
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EXCISE TAX (AMENDMENT) ORDER 2010


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 His Majesty in Council,

makes the following Order:



1 (1) This Order may be cited as the Excise Tax (Amendment) Order 2010.

(2) This Order shall come into force on 1st July 2010.

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 deleting Chapters 22 and 24 and
substituting the following new Chapters 22 and 24 –







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SCHEDULE 1

“CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR.

Tariff Item Excise Goods Description New Excise
Tax Rate

22.03 Beer made from malt.

2203.00.10 ---Beer imported, not more than 3% alcohol by volume $42 per lal

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

$42 per lal

2203.00.30 ---Beer imported, more than 5% alcohol by volume $42 per lal

2203.00.40 Beer domestic $17.85 per lal

2203.00.90 ---Other $42 per lal

22.04 Wine of fresh grapes, including fortified wines; grape
must other than that of heading 20.09



2204.10.00 -Sparkling wine $42 per lal

-Other wine; grape must with fermentation prevented
or arrested by the addition of alcohol:



2204.21.00 --In containers holding 2L or less $42 per lal

2204.29.00 -Other $42 per lal

2204.30.00 -Other grape must $42 per lal

22.05 Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances



2205.10.00 -In containers holding 2L or less $42 per lal

2205.90.00 -Other $42 per lal

22.06 Other fermented beverages (for example, cider,
sherry, mead); mixtures of fermented beverages and
mixtures of fermented beverages and non-alcoholic
beverages, not elsewhere specified or included.



2206.00.00 Other fermented beverages (for example, cider, sherry,
mead); mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages, not
elsewhere specified or included.

$42 per lal

22.08 Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 42% vol; spirits, liqueurs and
other spirituous beverages.



Excise Tax Order Order 3





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-Spirits obtained by distilling grape wine or grape
marc



2208.20.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.20.80 Locally manufactured $21 per lal

2208.20.90 ---Other $42 per lal

-Whiskies

2208.30.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.30.80 Locally manufactured $21 per lal

2208.30.90 ---Other $42 per lal

-Rum and tafia

2208.40.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.40.80 Locally manufactured $21 per lal

2208.40.90 ---Other $42 per lal

-Gin and Geneva

2208.50.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.50.80 Locally manufactured $21 per lal

2208.50.90 ---Other $42 per lal

-Vodka

2208.60.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.60.80 Locally manufactured $21 per lal

2208.60.90 ---Other $42 per lal

-Liqueurs and cordials

2208.70.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.70.80 Locally manufactured $21 per lal

2208.70.90 --- Other $42 per lal

-Other

2208.90.10 ---Mixed drinks, not exceeding 10% by volume of alcohol $42 per lal

2208.90.80 Locally manufactured $21 per lal

2208.90.90 ---Other $42 per lal



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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

$200 per
1,000
cigarettes

2402.10.10 Locally manufactured – Cigars, cheroots and cigarillos,
containing tobacco

$200 per
1,000
cigarettes

- Cigarettes containing tobacco

2402.20.00 Imported – Cigarettes containing tobacco $200 per
1,000
cigarettes

2402.20.10 Locally manufactured – Cigarettes containing tobacco $200 per
1,000
cigarettes

- Other

2402.90.00 Imported $200 per
1,000
cigarettes

2402.90.10 Locally manufactured $200 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

$200 per kg

- Other:

2403.91.00 -- “Homogenised” or “reconstituted” tobacco $200 per kg

2403.99.00 -- Other $200 per kg





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Made at Nuku’alofa this 11th day of June 2010.




By Order,


Chief Commissioner of Revenue