INCOME TAX REGULATIONS 2008

Arrangement of Regulations

1. Short title and commencement
2. Interpretation
3. Approved retirement fund
4. Resident Individual
5. Short-term insurance business
6. Foreign income tax
7. Foreign tax credit
8. Arm’s length standard
9. Comparable uncontrolled price method
10. Resale price method
11. Cost plus method
12. Profit split method
13. Returns
14. Amount of tax to be withheld from employment income
15. Employee declaration
16. Tax withholding certificate
17. Monthly withholding tax statements
18. Annual withholding tax statements
19. Refunds
20. Forms

i

111 Complete packages
112 Variation of rent
113 Remission of rent

Part 13 - Powers of Officers

114 Copies of documents
115 Disposal of abandoned goods
116 Samples of goods

Part 14 – Seizure and forfeiture

117 Reimbursement of expenses
118 Perishable goods

Part 15 - Legal Proceedings

119 Legal action
120 Customs value certificate
121 Written evidence
122 Condemnation report
123 Directors liability
124 Unincorporated bodies liability

Part 16 – Customs brokers

125 List of customs brokers
126 Qualification
127 Annual licence fee
128 Additional security
129 Application form

Part 17 - Administration

130 Accommodation at airports and wharves
131 Written rulings
132 Financial interest
133 Confidentiality declaration
134 Authorised disclosure
135 Imposition of charges
136 Relief consignments

Part 18 – Miscellaneous

137 Hours of operation and extra attendance
138 Fees for extra attendance
139 Electronic access
140 Application of auction proceeds
141 Containers as separate articles

Schedule

Forms

iiv

CUSTOMS AND EXCISE MANAGEMENT REGULATIONS 2008

Arrangement of Regulations

Part 1 - Preliminary

1 Short title and commencement
2 Interpretation

Part 2 - Customs Control

3 Notification
4 Customs release

Part 3 – Arrival and Report of Aircraft and Ships

5 Electronic format
6 Duplicate
7 Manifests
8 Amending manifest
9 Sufferance wharf
10 Accidents
11 Sensitive cargo
12 Over-carried cargo
13 Certificate of landing
14 Secure packages
15 Passenger manifests
16 Amending cargo manifests
17 Discharging at more than one port
18 Boarding of aircraft or ships
19 Quarantine
20 Ships stores

Part 4 -Clearance of Imported Goods
21 Customs forms
22 Doubts
23 Retention of information
24 Produce documents
25 Customs registration
26 Self assessment
27 Forms
28 Importers categorisation
29 Importers obligations
30 Electronic lodgement
31 Officers not to complete forms
32 Provide assistance to officer
33 Amendment to Customs entry
34 Provisional assessment
35 Customs authorisation

iii iv

36 Entry processing fee
37 Master to enter customs entry
38 Re-imported goods

Part 5 - Departure of Aircraft and Ships

39 Forms for Part 7 of the Act
40 Export cargo declaration fee
41 Export cargo form
42 Compliance with the Act
43 Customs satisfaction required
44 Proper documentation requirements
45 Authorisation
46 Special conditions
47 Ballast
48 Approved stores
49 Crew and passenger list
50 Customs clearance lapse

Part 6 -Exportation of Goods by Air and Sea

51 Customs forms
52 Export goods declaration fee
53 Electronic lodgement
54 Place of lodgement
55 Inspection
56 Export licence
57 Exporter compliance
58 Movement of goods
59 Authorisation to load or unload
60 Passengers baggage
61 Revocation

Part 7 - Arrival and Departure of Passengers

62 Customs forms
63 Customs areas
64 Attendance after hours
65 Passenger declaration
66 Entry requirements
67 Own transport
68 Customs storage
69 Discharge of baggage
70 Crew requirements
71 Customs inspection
72 Baggage taken to customs area
73 Handling of baggage
74 Passengers to answer questions
75 Declaration of restricted and prohibited goods

76 Customs control
77 Passenger duty free allowances
78 Temporary admission

Part 8- Import and Export by Post

79 Postal workers
80 Forms
81 Prohibited goods
82 Duty collection

Part 9 – Temporary Admissions

83 Definition of goods for temporary us
84 Procedures
85 Extensions of time
86 Customs control
87 Sale prohibition

Part 10 – Inter-island Aircraft and Coastal Ships

88 Transfer of goods
89 Storage

Part 11 – Customs Securities

90 Amount of security
91 Further security

Part 12– Warehouses and Approved Places

92 Security arrangements
93 Movement of goods
94 Customs control requirements
95 Duty free goods in warehouse
96 Crown warehouse rent
97 Sale under Customs control
98 Warehouse owner obligations
99 Warehousing procedure
100 Obligations of occupier
101 Revocation
102 Crown warehouse
103 Alterations
104 Removal
105 Time limit
106 Re-warehousing
107 Customs value
108 Liability
109 Goods which may not be warehoused
110 Imported packages

14 Secure packages

(1) The Customs officer may instruct the importer of goods to secure,
repack or repair those goods or their packages for the proper
administration of these Regulations.

(2) Importers shall follow the instructions of the Customs officer in
accordance with this regulation and any costs incurred shall be payable
by the importer.

15 Passenger manifests

Passenger manifests for both arriving and departing aircraft and ships are
to be presented to the Customs officer on Customs Form C8.

16 Amending cargo declaration

Cargo unloaded at an airport or port or other place which has not been
reported to Customs shall be immediately brought to the attention of the
Customs officer by providing an amended cargo declaration.

17 Discharging at more than one port

(1) The Chief Commissioner may allow the master of an aircraft or ship
carrying imported cargo for more than one port within the Kingdom
to make a report of the whole of that cargo but to only provide a separate
cargo manifest for the goods consigned to the first port or place of
arrival.

(2) After the discharge of cargo at the first port referred to in this regulation
and after authorisation by the Customs officer the master shall proceed
to the next port or place within the Kingdom where the cargo for that
port or place shall be notified to the Customs officer by a cargo manifest
as if the master had first arrived at that next port or place.

(3) Cargo arriving at the first or subsequent places of report and discharge
within the Kingdom remains under Customs control pursuant to Part
3 of the Act.

18 Boarding of aircraft or ships

(1) A boarding officer may board any aircraft or ship within the Kingdom
and shall be provided with access to every part of that aircraft or ship
to perform the functions or duties imposed by the Customs enactments
including examination, search, questioning, opening of packages, or
securing of ship’s stores.

(2) The master of an aircraft or ship shall:
(a) assist boarding officers in the performance of their duties

described in this Regulation;
provide boarding officers with adequate and sufficient food,
suitable bedding and accommodation.

CUSTOMS AND EXCISE MANAGEMENT ACT 2007

(Section 129)

CUSTOMS AND EXCISE MANAGEMENT REGULATIONS 2008

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 –

Part 1 - Preliminary

1 Short Title and commencement

(1) These Regulations may be cited the Customs and Excise Management
Regulations 2008.

(2) These Regulations shall come into force on the same day as the
Customs and Excise Management Act 2007.

2 Interpretation

In these Regulations –

“Act” means the Customs and Excise Management Act 2007;

“baggage” includes the contents of baggage;

“Customs form” means any Customs form or declaration set out in Schedule
1 to these Regulations;

“self-assessment” means automatic registration of some importers and
voluntary registration of others in accordance with Part 4.

Part 2 – Customs Control

3 Notification

Where goods are moved from one port or place of Customs control to
another, the Customs officer at the receiving port or place of Customs
control shall be notified in writing of the details of that transit by the
Customs officer at the approving port or place.

TONGA GOVERNMENT GAZETTE SUPPLEMENT
EXTRAORDINARY

No. 11 Monday 21 January 2008

165168

4 Customs release

Goods are to be released from Customs control immediately after the
Customs officer is satisfied that all of the requirements of the Customs
laws are complete and that the goods are properly entered in accordance
with the Act.

Part 3 - Arrival and Report of Aircraft and Ships

5 Electronic format

(1) Advance notice required for the purposes of Part 3 of the Act may be
given in an electronic format where the person forwarding the
electronic transmission has been authorised in writing by the Chief
Commissioner to communicate with the Customs officer electronically.

(2) Electronic transmissions by any such authorised persons shall comply
with all of the terms of the written authorisation.

(3) Prior written approvals by Customs where required by this Part may
also be providedelectronically.

6 Duplicate

(1) Cargo manifests for imported goods shall be presented to the Customs
officer in duplicate on Customs Form C1.

(2) Where the Chief Commissioner is satisfied that special circumstances
exist he may allow a cargo manifest to be in another approved form.

7 Manifests

(1) Cargo manifests for aircraft and ships shall accurately describe to the
satisfaction of the Chief Commissioner the true nature, weight, cubic
measurement, quantities, and other relevant features of the goods.

(2) The total of quantities, weights, and measurements are to be accurately
shown at the bottom of each page of the manifest and a summary of
the totals of each page shall accurately appear on the last page of the
manifest.

8 Amending manifest

(1) An amending manifest shall immediately be provided by the master
to the Customs officer where any inconsistency or inaccuracy is found
at any time concerning the cargo manifest.

(2) Amending manifests are to be on Customs Form C2.
(3) Where amending declarations are made to a Customs officer under

this regulation the master of the aircraft or ship is liable for any
applicable Customs duty if he cannot properly account for those goods.

9 Sufferance wharf
(1) Applications for a licence to unload or load goods at a sufferance wharf

or at a place other than a prescribed place are to be made in advance
on Customs Form C3.

(2) The Chief Commissioner may provide written permission to unload
or load goods at a sufferance wharf in emergencies.

10 Accidents

(1) The master of any aircraft or ship on an international, coastal or inter-
island voyage carrying customs controlled goods which is involved in
an accident within the Kingdom shall immediately notify the Customs
officer or a police officer with the full circumstances of the accident.

(2) The master in these circumstances, shall follow the instructions of the
Customs officer concerning the security of goods and persons under
Customs control.

(3) For the purposes of this regulation the master shall be held responsible
to properly account to the Chief Commissioner for all of the goods
and persons on board that aircraft or ship.

11 Hazardous cargo

The master of an aircraft or ship shall immediately on request by a Customs
officer provide a list of all hazardous cargo or other goods as requested by
that Customs officer whether they are intended for discharge at that port or
not.

12 Over-carried cargo

(1) Cargo which is over-carried from one port within the Kingdom and
returned on the same aircraft or ship shall be separately reported to
the Customs officer on Customs Form C4.

(2) The master of every aircraft or ship shall within 72 hours after
completion of discharge of the
cargo or as approved in writing by the Chief Commissioner make a
report on Customs Form CS of all goods which are:

(a) open, pillaged, damaged and the like; and

(b) landed in that condition within the Kingdom.

13 Certificate of landing

(1) The Chief Commissioner may issue, on request, a certificate of landing
for any imported good on Customs Form C6.

(2) A request for a certificate of landing shall be made in writing on
Customs Form C7.

(3) A fee of $15 is payable for each certificate of landing.

166 167

19 Quarantine

Where a government quarantine or health restriction is placed upon the
unloading of imported goods from an aircraft or ship, then the Chief
Commissioner should exercise his discretion to extend any deadlines
imposed on those goods by the Act.

20 Ship stores

(1) Ship’s stores carried on an aircraft or vessel arriving in the Kingdom
are exempted from Customs duties and excise taxes provided they
remain on board that aircraft or vessel.

(2) Where the Chief Commissioner requires goods reported as ship’s stores
on Customs Form C9 on board any aircraft or ship to be entered for
warehousing, the master is considered to be the importer.

(3) Where ship’s stores are not able to be accounted for to the satisfaction
of Customs, the master is liable for any Customs duties and is required
to pay that amount.

(4) A Customs officer may allow the issue of reasonable quantities of
ship’s stores for consumption on board that aircraft or vessel having
regard to the number of passengers and crew and to the time that aircraft
or vessel remains within the Kingdom.

(5) Ship’s stores which are not issued in accordance with this regulation
are to be secured and, where necessary, sealed by the Customs officer
while the aircraft or vessel remains within the Kingdom

Part 4 -Clearance of Imported Goods
21 Customs forms

The Customs forms required for the purposes of Customs clearance
are:

(a) transhipment goods C10;
(b) Customs warehoused goods C11;
(c) duty free shop goods C11;
(d) exportation C12;
(e) re-importation C13(a)-(e);
(f) re-exportation C12;
(g) temporary importation C13(a)-(e);
(h) immediate clearance of goods for use C13(a)-(e); and
(i) warehoused goods cleared for use C13(a)-(e).

22 Doubts

Where a person communicates to a Customs officer that he has doubt about
some aspect of any document in connection with obligations arising under
the Act, a completed Customs Form C14 shall be presented by that person
to that officer.

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33 Amendment to Customs entry

Where the Customs officer is satisfied with the owner’s written application,
the owner may -

(a) amend a customs entry at any time; or
(b) withdraw a customs entry and lodge with Customs an alternative entry

in respect of those goods which is in accordance with the requirements
of Part 4 of the Act.

34 Provisional assessment

(1) The Customs officer may make a provisional assessment of the duty
payable on imported goods where the Chief Commissioner is not
satisfied with the importer’s self assessment or there is unresolved
doubt about some aspect of the information in connection with those
imported goods.

(2) Where the Customs officer makes a provisional assessment under this
Part in respect of imported goods, the importer shall be given written
authorisation for those goods to go into home consumption if the
provisional assessment amount is paid in full.

(3) Where an importer disputes a provisional assessment amount then the
importer shall be given
written authorisation for those goods to go into home consumption if
the disputed amount is paid
to Customs as a security under Part 9 of the Act.

(4) Importers who pay provisional assessment amounts in accordance with
this Regulation are entitled to a refund of part or all of the provisional
assessment amount if they can within a period of two months, provide
sufficient documentary evidence to the Chief Commissioner to satisfy
him that any provisional assessment amount is incorrect.

(5) Where the Chief Commissioner after a review of further information
provided by an importer is satisfied that the provisional assessment
amount is correct, or there has been no further information presented
to the Chief Commissioner within the time period referred to in sub-
regulation (4), the amounts paid as security are to be transferred to the
Public Fund.

35 Customs authorisation

Customs authorisation for the release of goods under this Part shall be a
receipt for any duty and excise taxes paid and permission to deal with the
goods in the way authorised.

36 Entry processing fee

The Chief Commissioner may impose an entry processing fee of $10 on
the lodgement of all Customs forms under this Part.

23 Retention of information

Any information presented to the Chief Commissioner for any purpose
whatsoever may be retained by him in electronic form or hard copy.

24 Produce documentation

An importer shall produce to the Customs officer on demand any books of
account, declarations, documentation, and the like of any nature relating to
the purchase, importation, or sale of any goods.

25 Customs registration

(1) An importer is automatically registered by Customs for self-assessment
where that person has been issued a taxpayer identification number
either as an individual taxpayer or as a non-individual taxpayer.

(2) Where an importer is registered under this Regulation that person shall
self assess the amount of Customs duty payable on any goods imported
by him.

(3) An importer who is not eligible for a Taxpayer Identification Number
under the Revenue Services Administration Act 2002 may voluntarily
register with the Chief Commissioner to use the self assessment
program.

(4) An importer wishing to voluntarily register for self assessment may
apply to the Chief Commissioner for a Taxpayer Identification Number
in accordance with the requirements of regulation 11 of the Revenue
Services Administration Regulations 2003.

26 Self assessment

An importer registered for self-assessment shall from the date of registration,
permanently use that program.

27 Forms

Importers registered for self-assessment shall lodge with the Customs officer
the necessary Customs clearance forms for each consignment of imported
goods being entered.

28 Importers categorisation

(1) The Chief Commissioner shall establish and publish in the Gazette, or
news paper widely circulated, criteria for the categorisation of
importers using self-assessment.

(2) The Chief Commissioner may establish facilitated Customs clearance
arrangements for importations by importers who demonstrate to the
satisfaction of the Chief Commissioner a high level of compliance
and a satisfactory system for managing imports.

29 Importers obligations

Nothing in these Regulations shall be interpreted as minimising -

(a) any importer’s obligations imposed by the Act or these
Regulations; or

(b) the obligations imposed on Customs to perform post entry
audits.

30 Electronic lodgement

(1) Electronic lodgement of Customs documentation is available to
importers who are registered in accordance with these Regulations.

(2) Electronic lodgement is permitted on electronic medium specified in
a public notice issued by the Chief Commissioner.

(3) Importers shall not use electronic lodgement procedures where the
Chief Commissioner is satisfied that those persons are not technically
capable.

(4) An importer may commence electronic lodgement only after receiving
written approval by the Chief Commissioner on the basis that the
importer’s systems and electronic medium are compatible with the
Customs systems.

(5) The written approval referred to in this Regulation shall specify the
terms of the Chief Commissioner’s approval and a copy of that
document shall be signed by the applicant and returned to the Chief
Commissioner within 21 days of its receipt otherwise the approval
lapses.

31 Officers not to complete forms

(1) No Customs officer shall complete any Customs form.
(2) Customs forms shall be completed by the importer or consignee of

the imported goods or an employee where the importer or consignee
is a business.

(3) Customs brokers may act for an importer or consignee in accordance
with the Act and these Regulations.

32 Provide assistance to officer

Where for any reason during any physical examination, the Customs officer
has difficulty in accounting for or examining particular goods, the importer
shall provide sufficient apparatus and assistance for the use of that officer
to facilitate that examination.

170 171

37 Master to enter customs entry

(1) Where Customs entries have not been lodged by the owner with the
Customs officer in accordance with this Part and those goods
remain on the aircraft or ship in which they were imported, the
master of that aircraft or ship may unload the goods and then
produce those goods for examination, direction or clearance by
Customs.

(2) Where no Customs entry has been lodged with the Customs officer
for goods imported into the Kingdom, the Chief Commissioner may
at his discretion direct that those goods be taken under the control of
Customs directly to a Customs warehouse or a Crown warehouse.

38 Re-imported goods

The following goods are free of duty:
(a) goods produced in the Kingdom, that have been exported and

returned in an unaltered condition, but not including:
(i) goods subjected to overseas treatment, repair, renovation,

alteration, or any other process; or
(ii) where drawback been paid on their exportation either on the

whole goods or their components;

(b) goods or parts of goods, previously imported into the Kingdom
and returned after repair overseas in accordance with the
provisions of a warranty applicable to the previously imported
goods, but not including:

(i) upgraded goods or goods to replace goods which have
reached the end of their operational life; or

(ii) where drawback has been paid on their exportation either
on the whole goods or their components;

(c) re-imported goods that have been exported from the Kingdom
for repair or renovation that have not been subjected to any
other process other than that required to effect the repair or
renovation, but not including:
(i) goods that are a new or upgraded version of the exported

goods; or
(ii) where drawback has been paid on their exportation either

on the whole goods or their components;

(d) goods re-imported into the Kingdom where the Customs officer
is satisfied that:

(i) the re-imported goods are in the same state or condition as
at the time of their export even where only part of the
goods are re-imported;

(ii) the value of the goods has not increased since their export;

46 Special conditions

The Chief Commissioner may, from time to time, by notice in the Gazette
or by a written notice, require aircraft and ships to comply with the
conditions imposed in the notice in which case the master of any aircraft or
vessel is required to comply with those requirements.

47 Ballast

(1) Where any ship without cargo is departing from the Kingdom in ballast
the Customs officer may, on application by the master on a Customs
Form C19, provide a Customs clearance for that ship in ballast.

(2) For the purposes of this sub-regulation, ships having only passenger’s
effects and ship’s stores are to be considered “in ballast”.

48 Approved stores

(1) The Customs officer may, on written application on Customs Form
C17, authorise the master of a departing aircraft or ship to take on
board approved stores for use on that aircraft or ship subject to the
quantities and other conditions imposed in the written authorisation.

(2) Applicable export duties are required to be paid on ship’s stores loaded
onto an aircraft or ship within the Kingdom.

49 Crew and passenger list

The master of a departing aircraft or ship shall provide to the Customs
officer a list of the officers, crew, and passengers on Customs Form C20 at
least 1 hour before departure.

50 Customs clearance lapse

Where an aircraft or ship has not departed from the Kingdom within
twenty four hours of the granting of the Customs clearance, that Customs
clearance lapses unless a satisfactory written explanation has been
provided to the Customs officer.

Part 6 -Exportation of Goods by Air and Sea

51 Customs forms

The Customs forms required for Part 5 of the Act are –

(a) Notification of uncertainty about export declaration Customs
Form C14;

(b) Export goods Customs Form C12;
(c) Request to unload goods loaded Custom Form C21; and
(d) Details of goods exported to be re-imported Customs Form

C22.

173176

(iii) there is sufficient evidence that the re-imported goods were
exported from the Kingdom; and

(iv) no drawback has been paid.

Part 5 - Departure of Aircraft and Ships

39 Forms for Part 7 of the Act

(1) The Customs forms required for Part 7 of the Act are:

(a) Customs clearance exports– ships- Customs Form C15;
(b) Customs clearance exports– aircraft- Customs Form C16;
(c) Ship’s stores loading/unloading Customs Form C17; and
(d) Application to load goods on board aircraft or ship – Customs

Form C18.

(2) Export cargo manifests forms shall contain accurate particulars of
all goods to be loaded or that have been loaded on an aircraft or
ship for export from the Kingdom.

40 Export cargo declaration fee

Written approval for the departure of an aircraft or ship from the Kingdom
may be given after the master of the aircraft or ship has paid an export
cargo clearance fee of $20 to the Customs officer.

41 Export cargo form

(1) The master of an aircraft or ship shall provide to the Customs officer
for his written approval a completed export cargo clearance on Customs
Form 15 and 16 prior to accepting any goods for loading onto that
aircraft or ship.

(2) A Customs officer is not to complete any form required under this
Part.

(3) A master of an aircraft or ship who departs from the Kingdom before
first obtaining approval under this regulation commits an offence and
is liable on conviction to a fine not exceeding $10,000.

42 Compliance with Act

The Customs officer may search or examine goods or take any other
necessary action to satisfy himself that goods loaded or to be loaded on
board any aircraft or ship comply with the requirements of Customs laws.

43 Customs satisfaction required

The Customs officer shall be satisfied that all necessary documentation has
been presented to him before he provides clearance for the aircraft or ship
to leave the Kingdom.

44 Proper documentation requirements

(1) The Customs officer reviewing the clearance of an aircraft or ship
may request documentation of any kind including -

(a) a manifest of cargo to be exported from the Kingdom;
(b) a report of ship’s stores on board;
(c) clearance documents from the previous port and, where requested,

previous ports visited on this voyage;
(d) a list of passengers and crew where required by Customs;
(e) a list of any goods which are in transit or which are to be

transferred to another aircraft or ship for exportation;
(f) a list of any packages or parcels for which no Bill of Lading has

been issued;
(g) a list of any ship’s stores which are to be or have been loaded

since arrival;
(h) where requested, a list of any hazardous goods which are to be or

have been loaded;
(i) any other documentation which, in the opinion of the Customs

officer, is necessary to satisfy himself about the legality of
particular exports.

(2) Where the Customs officer is not satisfied with any aspect of the
documentation requested in the previous sub-regulation that officer
shall not provide clearance until he is so satisfied.

45 Authorisation

(1) The export cargo documentation for ships shall be in Customs Form
C15 and for aircrafts shall be in Customs Form 16 and shall be provided
to the Customs officer at the port or place of departure 1hour prior to
the commencement of loading.

(2) The Customs officer upon being satisfied with the documents lodged
under sub-regulation (1) shall authorise the export clearance by signing
and stamping the form with the Customs stamp in the designated place,
which shall be the necessary Customs clearance for any aircraft or
ship to leave the Kingdom.

(3) One copy of the approved export cargo clearance shall be provided to
the master, Customs and the ship agent, if any.

(4) The master is required to present the approved export cargo clearance
at any time on request by Customs.

(5) The same export cargo clearance form may be approved by the Customs
officer at subsequent ports within the Kingdom so long as the Customs
officer is satisfied that it remains accurate and complete.

174 175

52 Export goods declaration fee

(1) Customs Form C12 shall be lodged with Customs by an exporter of
goods.

(2) An export goods fee of $2 is payable to the Customs officer at
the time that the export goods Form is lodged.

53 Electronic lodgement

(1) Export goods Forms may be lodged electronically where the
exporter is authorised in writing.

(2) The Chief Commissioner may authorise an exporter to lodge export
goods Forms electronically where he is satisfied that exporter has –

(a) the technical capability;
(b) a high level of compliance; and
(c) systems which are compatible with Customs.

(3) Any person who in any way tampers or alters any information lodged
under this regulation commits an offence and shall be liable upon
conviction to a fine not exceeding $10,000.

54 Place of lodgement

Export goods Forms shall be lodged at the Customs office at the port or
place where the goods are to be exported unless written approval has been
provided by the Chief Commissioner to lodge elsewhere.

55 Inspection

(1) Where an exporter makes a request for a Customs examination of goods
to be exported, the Customs officer shall be given sufficient notice to
inspect and examine the particular goods which are the subject of the
application.

(2) Where the Customs officer is satisfied that he has identified sufficiently
the goods, he shall record the goods identification number and any
other markings on Customs Form C22 and provide to the applicant a
copy so that the applicant may produce his copy of that form to the
Customs officer on re-importation.

56 Export licence

(1) An exporter shall provide to the Customs officer any required
government approval prior to export.

(2) The Customs officer shall not approve goods to be exported unless he
is satisfied that all of the required documentation has been produced.

(2) Traveller’s unaccompanied baggage is not to be released into home
consumption until authorised in writing by the Customs officer.

(3) Traveller’s unaccompanied baggage remaining after the period referred
to in this regulation shall be removed while remaining under Customs
control to a Government or Customs Licensed Warehouse.

69 Discharge of baggage

(1) The master of an aircraft or ship shall not allow passenger’s baggage
to be discharged from an aircraft or ship unless the written permission
of the Customs officer is first provided.

(2) The Customs officer may give the master of an aircraft or ship
instructions concerning the discharge of passenger’s baggage and that
master shall follow those instructions.

70 Crew requirements

(1) Crew members or passengers landing within the Kingdom for less
than 24 hours may be permitted no more than 25 cigarettes without
the payment of Customs duty.

(2) No other goods are permitted beyond the Customs barrier without the
payment of Customs duty unless otherwise permitted by the Act or
Regulations.

71 Customs inspection

Customs may inspect any passengers or crew baggage for the proper
administration of the Act and Regulations.

72 Baggage taken to customs area

(1) Passenger’s baggage unloaded from an aircraft or ship shall be taken
directly and immediately to a Customs area for Customs examination.

(2) No person is permitted entry into the secure Customs area described
in this regulation unless authorised by the Customs officer.

(3) A person who enters a secure Customs area described in this regulation
without proper authorisation commits an offence and is liable on
conviction to a fine not exceeding $5000.

(4) A person referred to in this regulation may be stopped and searched
by the Customs officer so long as the Customs officer produces his
identity card.

73 Handling of baggage

(1) Passenger’s baggage may be handled only by the passenger or a
person authorised by him.

177180

57 Exporter compliance

The Customs officer may inspect or examine goods to be exported, order
them to be packed or repacked or provide any other instruction in respect
of the goods and the exporter shall comply with any such instruction before
those goods may be approved for export.

58 Movement of goods

Where goods to be exported are authorised by the Customs officer to be
moved under Customs control the –

(a) charges specified in these Regulations also apply to exports;
(b) goods shall be moved by the most direct route; and
(c) person ma king application to Customs to move the goods under

Customs control shall be able to account for the proper receipt of
those goods at the place of export by providing a written receipt.

59 Authorisation to load or unload

Where for any reason goods for export have been loaded onto an aircraft or
ship and they are to be unloaded, the master shall first obtain the written
approval of the Customs officer on Customs Form C21.

60 Passenger’s baggage

An export goods declaration is not required for goods that are
accompanied or unaccompanied passenger’s or crew’s effects.

61 Revocation

An export goods declaration once approved may be revoked by Customs.

Part 7 - Arrival and Departure of Passengers

62 Customs forms

The Customs forms required for the purposes of Part 3 of the Act are-

(a) passenger’s declaration Customs Form C23; and
(b) arrival or departure declaration - own transport – Customs

Form C24.

63 Customs areas

(1) A Customs area shall be separately designated by the Chief
Commissioner and located at each declared port or place within the
Kingdom for the processing of passengers.

(2) Any unauthorised person who enters a place designated under this
regulation commits an offence and is liable on conviction to a fine not
exceeding $5,000.

64 Attendance after hours

(1) Where the master of an aircraft or ship embarks or disembarks
passengers outside normal business hours that master shall first arrange
the attendance of Customs to process those passengers by contacting
the Customs officer at the nearest Customs station and shall pay the
fees prescribed in these Regulations for extra attendance by Customs
officers.

(2) A passenger disembarking from or embarking onto a aircraft or ship
shall proceed directly and immediately to the place specified in these
Regulations for the landing or loading of baggage or such other place
as directed by the Customs officer.

(3) A passenger referred to in this regulation shall, after completing
immigration processing, proceed directly and immediately to the place
appointed under these Regulations for the examination of baggage or
such other place as directed by the Customs officer.

65 Passenger declaration

A passenger arriving in or departing from the Kingdom shall present a
completed passenger Declaration on Customs Form C23 to the Customs
officer on arrival or departure.

66 Entry requirements

Goods contained within unaccompanied baggage which are not personal
effects require a Customs entry to be lodged with the Customs officer and
duty paid as required under the Act.

67 Own transport

Aircraft and ships used by passengers as a means of own transport to arrive
within the Kingdom –

(a) may be searched by Customs;
(b) require the master to present a completed Customs Form C24

to the Customs officer; and
(c) are liable to Customs duty on those aircraft and ships unless the

Chief Commissioner is satisfied that the conveyance is a
temporary import.

68 Customs storage

(1) Unclaimed unaccompanied baggage under Customs control shall be
stored in an approved secure Customs area or transit shed at the place
of unloading or loading for a period of 7 days.

178 179

(2) The Customs officer or a representative of the authority controlling
the place of landing may nominate a person to handle passenger’s
baggage.

74 Passengers to answer questions

The owner of passenger’s baggage in a secure Customs area shall answer
all questions and complete all documentation relating to –

(a) that baggage, its importation, or its liability to Customs duty;
(b) the person’s status under the laws relating to immigration; and
(c) quarantine or health issues relating to that person or the

baggage.

75 Declaration of restricted and prohibited goods

A passenger or crew member entering or leaving the Kingdom shall
declare to the Customs officer whether that person has in their possession
concealed or not on their person or in accompanied or unaccompanied
baggage any –

(a) prohibited or restricted imports or exports;
(b) goods subject to health or quarantine restrictions; or
(c) goods liable to duties or excise taxes on which those duties or
excise taxes have not been paid.

76 Customs control

(1) Passenger’s baggage for outward bound aircraft or ships is under
Customs control from the time it is presented for export until the
time of exportation.

(2) Baggage referred to in this Regulation may be searched, examined,
opened, secured by Customs for the proper administration of the Act
and these Regulations.

77 Passenger duty free allowances

(1) Passenger’s allowances for duty free importation are for each person
18 years and older.

(a) 500 cigarettes or 50 cigars or 250 grams of tobacco or an
assortment of those products of a total weight not exceeding
250 grams;

(b) 4.5 litres of wine or 4.5 litres of beer or 2.25 litres of spirits;
(c) .25 litre of toilet water and 50 grams of perfume;
(d) personal effects; and
(f) other goods of a non-commercial nature up to a total retail

value of $500.

89 Storage

(1) Goods under Customs control, loaded on any inter-island aircraft or
coastal ship, are to be readily identifiable and stored separately from
goods which are not under Customs control.

(2) Goods under Customs control may be carried on an inter-island aircraft
or coastal ship together with goods which are not under Customs
control where the permission of the Customs officer is
first obtained on a Customs Form C27 but subject to the conditions
imposed in that permission.

Part 11– Customs Securities

90 Amount of security

(1) The Chief Commissioner shall determine the amount of any Customs
security but that amount is not to exceed the Customs duty payable.

(2) Customs securities are to be lodged on Customs Form C28.

91 Further security

Where the Chief Commissioner becomes dissatisfied with the amount or
any other aspect of a security previously accepted, the Chief Commissioner
may require a new security and this shall be immediately provided by the
person.

Part 12 -Warehouses and Approved Places

92 Security arrangements

(1) Before the Chief Commissioner issues a licence for any Customs
licensed warehouse he shall be satisfied that the security arrangements,
building materials, location and other relevant structural issues of the
premises described in the licence are suitable for the protection of
those goods and the revenue.

(2) The applicant for a Customs warehouse shall lodge with the Chief
Commissioner –

(a) A completed Customs Form C29;
(b) A Tax Identification Number (TIN);
(c) A security under Part 9 of the Act in such amount as the Chief

Commissioner considers necessary having regard to the
circumstances of the application to ensure the protection of the
revenue;

(d) any other information required by the Chief Commissioner; and
(e) payment of $50 application fee.

181184

(2) A passenger or crew of an aircraft or ship going ashore or leaving
such aircraft for not more than 24 hours may be permitted to take
ashore without payment of duty, tobacco, cigars or cigarettes if duly
declared to be for his own immediate consumption and if the
quantity does not exceed 25 grams in total.

78 Temporary admission

Passengers may bring goods into the Kingdom on a temporary admission
basis without payment
of duty following procedures described in Part 7 of the Act.

Part 8 Import and Export by Post
79 Postal workers

(1) The Chief Commissioner may appoint persons employed by the Postal
Service to perform duties for the purposes of any Customs enactment.

(2) A person appointed under this regulation is subject to the
responsibilities, powers, and obligations imposed by the Act and these
Regulations.

80 Forms

Owners of postal articles under Customs control may be required to
lodge with Customs a Customs Form C13 and shall pay any duty and
excise taxes prior to taking delivery of that postal article.

81 Prohibited goods

If an officer of the Postal Service believes that a postal article contains
prohibited goods, that officer shall deliver the postal article immediately
to a Customs officer for appropriate action according to the laws of the
Kingdom.

82 Duty collection

Where the Postmaster General collects any Customs duty payable under
the Act or these Regulations arising from the importation or exportation of
any postal article or letter, that amount shall be paid to the Chief
Commissioner.

Part 9 – Temporary Importations

83 Definition of goods for temporary use

For the purpose of these Regulations goods imported for temporary use
of purpose may mean-

(a) goods for public entertainment, trial or exhibition;

(b) goods for repair or alteration;
(c) goods (excluding food, alcoholic beverages and tobacco products)

imported by bona fide visitors for their own use while in the
Kingdom;

(d) goods of type not normally used in the Kingdom, admitted as such
by the Chief Commissioner, which are imported for some particular
project or particular occasion; and

(e) commercial travellers’ samples.

84 Procedures

(1) The Customs officer may authorise goods eligible for duty-free
importation under this Part to undergo certain procedures which
preserve or maintain those goods in the condition in which they were
imported into the Kingdom.

(2) Customs Form C25 shall be lodged with Customs prior to the release
of any temporary imported goods.

85 Extensions of time

An application to the Chief Commissioner for an extension of the 4 months
time limit for temporary importations shall be on Customs form C26, but
such extension shall not exceed 12 months in total.

86 Customs control

(1) Goods imported into the Kingdom under the temporary admission
concession remain under the control of Customs in accordance with
Part 2 of the Act.

(2) The owner or person currently in possession of goods described in
this Regulation shall, on request by the Customs officer, account for
those goods and if they are unable to do so, pay Customs duty on
them.

87 Sale prohibition

Temporary admission goods may not be sold within the Kingdom unless
the written permission of the Chief Commissioner has first been obtained
and Customs duty has been paid.

Part 10 –Inter-Island Aircraft and Coastal Ships

88 Transfer of goods

The Customs officer may provide written authorisation to a request by an
applicant on a Customs Form C27 to transfer goods from an aircraft or
coastal ship arriving on an international flight or voyage to an inter-
island aircraft or coastal ship described in this regulation.

182 183

93 Movement of goods

(1) Applications to move goods under Customs control from a Customs
approved place to another
Customs approved place are to be made on Customs Form C11 and
C27.

(2) Where the Chief Commissioner is satisfied with an application made
under this Regulation he may issue an approval in writing for the
movement of those goods subject to the conditions specified in the
approval.

(3) Where an applicant receives approval under this regulation he is
responsible and accountable for any duties and excise taxes payable
on those goods and shall pay those duties and excise taxes to Customs
if that person cannot account for those goods to the satisfaction of the
Customs officer at any time.

(4) The obligations and liabilities imposed on proprietors of Customs
licensed warehouses under this Part apply equally to the proprietors
of “approved places” for the purposes of the Act and these Regulations.

94 Customs control requirements

(1) Goods placed under Customs control in a Government or Customs
licensed warehouse shall not be delivered, repackaged, altered, or
interfered with in any way except with the written permission of
the Customs officer.

(2) The Chief Commissioner may impose a Customs charge of $20 per
hour where a Customs officer is required to attend a Customs licensed
warehouse for the purposes of the administration of the
Act or of these Regulations.

(3) Where a Customs charge is payable under this Regulation, the Customs
officer shall provide to the person paying the charge an official receipt.

95 Duty free goods in warehouse

Goods which are free of Customs duty may not be placed into a Customs
warehouse unless the Chief Commissioner provides written authorisation.

96 Crown warehouse rent

(1) The rent payable for goods deposited in a Crown’s warehouse is $10
per cubic metre or part thereof per day and is payable each fortnight
by the owner of the goods unless some other agreement has been
approved in writing by the Chief Commissioner.

(2) Where the Chief Commissioner is satisfied that rent payable under
this regulation is in arrears then the Chief Commissioner may recover
that debt by offsetting an amount equivalent to the debt against any
Consumption Excise tax credits which may be due to that excise
taxpayer under the Consumption Excise tax laws.

107 Customs value

The Customs value for duty of goods sold at Customs sales is the sale price
of those goods at the auction or sale or another similar value if there is
difficulty establishing that value.

108 Liability

Nothing in this Part prevents the sale of goods under Customs control by
the owner while they are stored in a government or Customs licensed
warehouse or at an approved place provided an amending declaration is
lodged with Customs in accordance with these Regulations.

109 Goods which may not be warehoused

The Chief Commissioner may refuse to permit goods to be warehoused if
he is of the opinion that there is a risk to the revenue or if such goods are
injurious to other goods in the warehouse.

110 Imported packages

All goods warehoused are to be deposited in the packages in which they
are imported unless the Customs officer authorises in writing those goods
to be deposited in the packages into which they have been re-packed since
importation.

111 Complete packages

Only complete packages of goods warehoused may be delivered or moved
from the warehouse unless the Customs officer provides written
authorisation concerning that partial release and the licensee retains a copy
of that.

112 Variation of rent

The Chief Commissioner may amend the Crown’s warehouse rent specified
in these Regulations from time to time and the amended charges are to be
published in the Tonga Chronicle in advance of their commencement date.

113 Remission of rent

The Chief Commissioner may remit or authorise the refund of any rent
payable or paid in respect of any goods deposited in a Crown’s warehouse.

Part 13 – Powers of Officers

114 Copies of documents

Where Customs seizes any document, the Customs officer, on request, shall
provide a copy of that document to that person within a reasonable time.

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97 Sale under Customs control

Where the title of goods under Customs control transfers to another
person at any time after the time of importation, the original owner and
the new owner shall both sign a completed Customs
Form C30.

98 Warehouse owner obligations

(1) The owner or proprietor of a Customs warehouse (or any other person
in authority from time to time) shall not release any goods under
Customs control from that place –

(a) into home consumption unless that person is first provided with
and maintains an approved Customs form relating to those goods
in accordance with Part 4 of these Regulations; or

(b) to any other place unless that person is first provided with and
maintains the written approval of the Customs officer.

(2) The owner or proprietor of a Customs warehouse is directly responsible
and accountable for all goods subject to Customs control within that
licensed premises.

99 Warehousing procedure

(1) The owner or proprietor of a Customs warehouse shall account to the
satisfaction of the Customs officer for all goods received into that
place.

(2) Where any goods under Customs control are presented for receipt at a
Customs warehouse with unsatisfactory packaging, they shall be
repacked after Customs examination and under Customs supervision
prior to acceptance by that warehouse.

(3) Where goods are received into a Customs warehouse and subsequently
require repackaging because of accident, misadventure, or any other
reason, the warehouse or approved place proprietor shall immediately
contact the Customs officer to supervise the repackaging of those
goods.

(4) Where goods are repackaged in a Customs warehouse in accordance
with this Regulation, the warehouse proprietor shall account for all
goods repackaged and pay any duty and excise taxes
where he cannot account for any such goods to the satisfaction of the
Customs officer.

100 Obligations of occupier

The obligations and responsibilities imposed on the owner or occupier of a
Customs warehouse are also imposed on the owner or occupier of an
approved place.

101 Revocation

Where the Chief Commissioner revokes a Customs warehouse licence, the
goods in that warehouse under Customs control shall be removed
immediately to a Crown’s warehouse.

102 Crown warehouse

The Chief Commissioner may declare a place to be a Crown’s warehouse
where goods may be stored under Customs control or otherwise held or
detained either by permission of Customs or by order of the Chief
Commissioner.

103 Alterations

Where dutiable goods under Customs control, stored in a Crown’s
warehouse, are considered by the Chief Commissioner to require
repackaging, better security, or any other alteration, the Chief Commissioner
may, within a reasonable time after attempting to notify the owner, order
that improvement and, if necessary, recover any costs from the owner prior
to delivery.

104 Removal

Customs may move goods for its own purposes from a Crown’s warehouse
to another warehouse or approved place and the government shall bear the
cost of that removal and, where possible, promptly notify the owner.

105 Time limit

(1) Goods may stay under Customs control in a Crown’s warehouse for 6
weeks from the time of the initial placement. After that time those
goods are to be entered for Customs purposes, sold by public auction
or otherwise disposed of at the discretion of the Chief Commissioner.

(2) Goods may stay under Customs control in a Customs licensed
warehouse for a period of 2 years after which time the owner is to
lodge a Customs entry with the Customs officer for home consumption,
exportation, transhipment or apply for re-warehousing.

106 Re-warehousing

(1) The Chief Commissioner may, on receipt of Customs Form C31
completed by an owner, authorise goods to be re-warehoused for a
further period of up to 6 months where he is satisfied that there is no
risk to the revenue.

(2) Where an application for re-warehousing is made, the Customs officer
may examine the goods and the applicant shall pay the associated costs
of that examination.

186 187

115 Disposal of abandoned goods

Where the Chief Commissioner disposes of abandoned goods, any expenses
incurred by Customs, together with any outstanding customs duties and
excise taxes may be recovered from the proceeds of the sale.

116 Samples of goods

A Customs officer may take samples of goods under Customs control at
any time for the purposes of the Customs laws.

Part 14 – Seizure and Forfeiture

117 Reimbursement of expenses

Customs shall be reimbursed for any expenses incurred in the storage or
disposal of any seized or forfeited goods and any such amounts are to be
recovered from the sale of those goods.

118 Perishable goods

Where seized or forfeited goods are perishable goods or live animals, the
Chief Commissioner may direct that those goods be dealt with in a suitable
way, including destruction, if considered necessary.

Part 15 – Legal Proceedings

119 Legal action

Offences against this Act may be prosecuted at the discretion of the Chief
Commissioner, and any penalty or forfeiture imposed by a Customs
enactment may be sued for, prosecuted, and recovered summarily.

120 Customs value certificate

A certificate from the Chief Commissioner concerning the Customs
value of any goods is sufficient evidence of the value of those goods for
the Court

121 Written evidence

Where it is necessary in any Customs proceedings to give proof of any
direction issued by the Chief Commissioner or his delegates, any written
document to that effect shall be sufficient.

122 Condemnation report

A certificate of condemnation signed by an officer of a court is sufficient
evidence that goods have been condemned for the purpose of the Customs
laws.

130 Accommodation at airports and wharves

Every wharf owner and airport owner shall provide to the satisfaction of
the Chief Commissioner suitable office accommodation at the wharf or at
the airport for the exclusive use of the Customs officer employed at that
wharf or airport and separate shed or office accommodation for the
protection and examination of goods or persons as the Chief Commissioner
might direct in writing.

131 Written rulings

(1) A person may apply in writing without penalty to the Chief
Commissioner for a written ruling on any aspect of Customs law or
administration and the Chief Commissioner shall provide a written
response to the applicant within 30 days of the date of the application.

(2) Requests for rulings under this Regulation shall be on Customs Form
C33, and lodged together with an application fee of $20.

(3) Written rulings provided under this regulation which are based on
correct facts as presented at the time of the application are binding on
the Chief Commissioner from the date of issue of the ruling
until the day that ruling is revoked in writing and publicly
communicated by Customs.

132 Financial interest

No person exercising powers under the Act and these Regulations shall
have any financial interest in the manufacture, sale, importation, or trade
of dutiable or excisable goods unless that interest is declared in advance to
the Chief Commissioner.

133 Confidentiality declaration

Customs officers are to sign a declaration as a precondition to their
employment that they shall adhere to the confidentiality provisions of this
Part.

134 Authorised disclosure

Nothing in this Part prevents the disclosure by a Customs officer of any
document, information, or confidential instruction where that disclosure is
authorised by the Chief Commissioner or by some other law of the Kingdom.

135 Imposition of charges

The Chief Commissioner may, by notification in the Gazette, or news paper
widely circulated, impose such charges, rent, or fees considered necessary
for the proper administration of the Act and the Regulations.

189192

123 Directors liability

(1) Where a company fails to pay duty including penalty required to be
paid by the Act and these Regulations, the directors of the company at
the time that liability arises are jointly and severally liable, together
with the company, to pay the duty and any relevant penalties.

(2) A director is not liable under paragraph (1) unless–
a certificate for that amount of the company’s liability has been duly
registered with the Supreme Court and an attempt at recovery for that
amount has been returned unsatisfied in whole or in part; or
the company has commenced liquidation or administration proceedings
or has been dissolved in a claim for that amount and the company’s
liability has been proved.

(3) A director of a company is not liable for the duty or penalty referred to
in paragraph (1) where a director exercised to the satisfaction of the
Chief Commissioner a sufficient degree of care, diligence, and skill to
prevent the underpayment.

(4) A director of a company may not be assessed for an amount payable
by him under sub-regulation (1) more than 5 years after the duty
becomes due and payable.

124 Unincorporated bodies liability

(1) Where an unincorporated body fails to pay duty which is required to
be paid by the Act and these Regulations, that body and each of its
officials at the time the liability arises are jointly and severally liable
and are required to satisfy that liability or obligation.

(2) For the purposes of this regulation, “official” of an unincorporated
body means –

(a) in the case of a partnership, the partners;
(b) in the case of a joint-venture, the joint venturers, but not a

participant who contributes to the capital of the joint-venture
and who is not otherwise concerned in the management and
day-to-day operations of the joint-venture;

(c) in other cases, the decision-making persons of that
unincorporated body.

(3) An official is not liable under paragraph (1) unless –

(a) a certificate for that amount of the unincorporated body’s liability
has been duly registered with the Supreme Court and an attempt
at recovery for that amount has been returned unsatisfied in whole
or in part; or

(b) the unincorporated body has commenced liquidation,
administration or other wind-up proceedings or has been dissolved
and a claim for that amount of the body’s liability has been proved.

(4) A person who ceases to be an official of an unincorporated body is
considered for the purposes of the Act to be an official until the Chief
Commissioner receives notification in writing of that cessation.

(5) A document which is served on an unincorporated body pursuant to
the Act or these Regulations is considered to have also been served
on the officials.

Part 16 – Customs Brokers

125 List of customs brokers

The Chief Commissioner shall publish at least annually in the Gazette, or
news paper widely circulated, a list of persons who are licensed Customs
brokers.

126 Qualifications

An applicant for a Customs brokers licence shall be qualified as follows –

(a) the completion of a dedicated Customs brokers course for which
the Chief Commissioner may specify core subjects (in conjunction
with industry); and

(b) an applicant for a Customs brokers licence shall satisfy the Chief
Commissioner’s requirements that the applicant has gained
sufficient experience within the industry.

127 Annual licence fee

Where the Chief Commissioner licenses a person as a Customs broker an
annual licence fee is payable as follows –

(a) in respect of a natural person $200; and
(b) in respect of a company or partnership,$500.

128 Additional security

In addition to the annual licence fee payable by each licensee the principal
licensee shall also pay a security in the amount of $5000 being an amount
to ensure the protection of the revenue and compliance with the Act and
Regulations.

129 Application form

Applicants for a customs brokers licence shall submit to the Chief
Commissioner Customs Form C32 together with references, educational
qualifications and the other information required by that form.

Part 17 – Administration

190 191

136 Relief consignments

(1) ‘‘Relief consignment” means-

(a) goods, including vehicles and other means of transport, foodstuffs,
medicaments, clothing, blankets, tents, pre-fabricated houses,
water purifying and water storage items, or other goods of prime
necessity, forwarded or received as aid to those affected by a
disaster; and

(b) equipment, vehicles and other means of transport, specially trained
animals, provisions, supplies, personal effects, and other goods
needed by disaster relief personnel to perform their duties and to
support them in living and working in the territory of the disaster
throughout the duration of their mission.

(2) The Chief Commissioner may allow simplified and facilitated Customs
procedures and declarations in the case of relief consignments.

(3) Relief consignments received as gifts by an organisation approved by
the Chief Commissioner for use by or under the control of that
organisation or for distribution free of charge by the organisation or
under their control shall be admitted into the Kingdom free of all
Customs duties, excise taxes, and charges.

137 Hours of operation and extra attendance

(1) The hours of operation of each such Customs office shall be 8:30 a.m.
till 4:30 p.m. except that the Chief Commissioner on his own motion
or on request by any person requiring any service to be performed
outside the hours of operation on Customs Form 34 may make available
Customs officers outside normal business hours.

(2) Applications for services of an officer outside the hours of operation
must be presented at least 2 working hours and the fees set out in
regulation 138 shall be paid by the person requiring the service either
before or after the performance of such services into the general revenue
of the Government.

(3) If as a result of an application for extra attendance, an officer reports
for duty and his services are not required the person who applied for
his services shall pay for 3 hours attendance in respect of Sundays and
public holidays and for 2 hours attendance on other days.

138 Fees for extra attendance

Attendance at bonded warehouses

(1) Per officer per hour during normal working hours $20.00
(2) Per officer per hour outside normal working hours $20.00
(3) Per officer per hour during the weekend or

public holiday. $20.00

193

In addition reasonable and actual transport and sustenance is to be paid
or arranged.

International ports and airports

(4) Per officer per hour during normal working hours free
(5) Per officer per hour outside normal working hours $20.00
(6) Per officer per hour during the weekend or

public holiday. $20.00
(7) Inwards or departing clearance during normal

working hours free
(8) Inwards or departing clearance outside normal

working hours $80.00
(9) Inwards or departing clearance during the

weekend or public holiday. $100.00

Part 18 – Miscellaneous

139 Electronic access

(1) Where a person registers with the Chief Commissioner to communicate
electronically and enters into an electronic communication agreement
in the prescribed form C35, the Chief Commissioner shall provide to
that person an identifying number which shall be used in all
communications with Customs by the person.

(2) Where the Chief Commissioner is satisfied that a person has not
complied with the terms of the electronic communication agreement,
he may revoke the agreement.

140 Application of auction proceeds

(1) The Chief Commissioner may auction any goods which have been
lawfully obtained under the Customs laws and the proceeds from
those sales are to be applied –

a) firstly, in the payment of the expenses of the sale;
b) secondly, where the price for the goods includes duty or

excise taxes, in payment of that duty or excise taxes;
c) thirdly, in payment of the warehouse rent and charges;
d) fourthly, in payment of any port or airport and wharfage charges.

(2) Where the Chief Commissioner sells goods which are under Customs
control and which are not involved in any Customs offence then the
proceeds of that sale may be payable by the Chief
Commissioner to the persons entitled to those proceeds after first
deducting the amounts referred to in sub-regulation (1).

(3) Where goods are sold at Customs auction, the auctioneer shall
announce prior to any sale that bids taken shall be inclusive of duty
and rent and charges due to the government and that any goods
sold shall be paid for within 1 day, otherwise the sale shall be
forfeited.

(4) The auctioneer of a Customs auction shall provide to the Customs
officer a full account of the goods sold and the prices realised within
2 days of the date of the sale together with the amount
received by him for the goods after deduction of any approved
commission and expenses.

(5) Any person entitled to receive any balance of the proceeds of a Customs
auction shall make application on a completed form C36 and provide
proof to the satisfaction of the Chief Commissioner of his entitlement
to any balance.

141 Containers as separate articles

Any container in which goods are imported or exported and which in the
opinion of the Chief Commissioner is –

(a) not the usual or proper container for such goods; or
(b) designed for an ancillary use

may be considered by the Customs officer as goods and not as
container, in which case, duty is imposed at the relevant rate.

Made at Nuku’alofa this 18 day of January 2008.

Chief Commissioner of Revenue

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236b

NGAAHI TU’UTU’UNI KI HONO PULE’I ‘O E
TUTE MO E ‘EKISIA 2008

Fokotu’utu’u ‘o e Ngaahi Tu’utu’uni

Konga 1 – Hingoa nounou mo e ‘aho kamata

1 Hingoa nounou mo e ‘aho kamata
2 ‘Uhinga’i lea

Konga 2 – Pule’i ‘e he Kasitomu

3 Tohi Fakaha
4 Faka’ataa ‘e he Kasitomu

Konga 3 – Tu’uta mo e Lipooti ‘o e Vakapuna pea mo e Ngaahi Vaka

5 Founga faka’elekitonika
6 Hiki tatau
7 Ngaahi Tohi Ngaue Uta
8 Fakatonutonu ‘a e tohi ngaue
9 Uafu fakangofua
10 Ngaahi fakatamaki
11 Ngaahi uta pelepelengesi
12 Uta hulu
13 Tohi Fakamo’oni ‘o e Tu’uta
14 Ngaahi kofukofu malu
15 Ngaahi tohi ngaue pasese
16 Fakatonutonu ‘a e tohi fakaha koloa
17 Tukuange atu ‘i ha taulanga laka hake he taha
18 Heka ki he vakapuna pe ngaahi vaka
19 Kolonitini
20 Ngaahi naunau vaka

Konga 4 – Faka’ataa ‘a e ngaahi koloa hu mai mei tu’apule’anga

21 Ngaahi foomu kasitomu
22 Veiveiua
23 Tauhi ‘o e fakamatala
24 ‘Oatu ‘o e tohi ngaue
25 Lesisita ‘e he kasitomu
26 Fakafuofua fakataautaha
27 Ngaahi foomu
28 Fakakalakalasi ‘a e kau hu mai
29 Ngaahi fatongia ‘a e taha hu atu
30 Fakahu faka’elekitulonika
31 ‘Oua na’a fakafonu ‘e he kau ‘ofisa ‘a e ngaahi foomu
32 Tokoni ki he ‘ofisa
33 Fakatonutonu ‘a e tohi fakahu kasitomu
34 Fakafuofua fakataimi -
35 Fakangofua mei he Kasitomu
36 Totongi ki he ngaue ki he tohi fakahu
37 ‘Eikivaka ke fakahu ‘a e ngaahi tohi fakahu kasitomu

113 Fakasi’isi’i ‘o e totongi nofo (rent)

Konga 13 – Ngaahi mafai ‘o ha ‘ofisa

114 Hiki tatau ‘o e ngaahi pepa fakalao
115 Faka’auha ‘o e ngaahi koloa li’aki
116 Ngaahi sipinga ‘o e ngaahi koloa

Konga 14 – Puke mo e Fa’ao

117 Totongi huhu’i fakafoki ‘o e ngaahi fakamole
118 Ngaahi koloa ‘oku ala faka’auha

Konga 15 – Fakatonutonu fakalao

119 Ngaue fakalao
120 Tohi faka-mo’oni mahu’inga kasitomu
121 Fakamo’oni tohi
122 Lipooti ta’efaka’aonga’i
123 Mo’ua ‘a e kau talekita
124 Mo’ua ngaahi kautaha ‘ikai lesisita

Konga 16 – Kau fakafofonga kasitomu

125 Lisi ‘o e kau fakafofonga kasitomu
126 Ngaahi Taukei
127 Totongi Laiseni Faka-ta’u
128 Malu’i tanaki atu
129 Foomu Tohi Kole

Konga 17 – Pule’i fakangaue

130 Nofo’anga ‘i he ngaahi mala’e vakapuna mo e ngaahi uafu
131 Ngaahi Tu’utu’uni Tohi
132 Kaunga faka-pa’anga
133 Fakapapau’i ‘o e Malu (Confidentiality)
134 Fakaha kuo fakamafai
135 Hilifaki ‘o e ngaahi totongi tute
136 Koloa tokoni
137 Ngaahi Houa Ngaue mo e ngaue makehe

138 Ngaahi Totongi ki he ngaue makehe

Konga 18 – Ngaahi Me’a Kehekehe

139 Hu’anga faka-‘elekitolonika
140 Ngaue’aki ‘o e pa’anga mei he fakatau tuki
141 Ngaahi koniteina ko ha ngaahi koloa kehekehe

Tepile

Ngaahi Foomu

iiv

38 Ngaahi koloa toe-hu mai

Konga 5 - Mavahe ‘a e Vakapuna mo e Ngaahi Vaka

39 Ngaahi Foomu ki he Konga 7 ‘o e Lao
40 Totongi ‘o e tohi fakaha ‘o e uta hu atu
41 Foomu ki he uta hu atu
42 Faipau ki he Lao
43 Fiema’u ke fiemalie ‘a e Kasitomu
44 Ngaahi fiema’u ki he tohi ngaue totonu
45 Fakangofua
46 Ngaahi tu’unga makehe
47 Fakamamafa
48 Ngaahi tauhi’anga koloa kuo fakangofua
49 Lisi ‘o e kau kauvaka mo e kau pasese
50 Ngata ‘a e faka’ataa mei he Kasitomu

Konga 6 - Hu atu ‘a e koloa ‘i he ‘ea mo tahi

51 Ngaahi foomu kasitomu
52 Totongi fakaha ‘o e ngaahi koloa hu atu
53 Fakahu atu ‘i he founga faka’elekitulonika
54 Feitu’u ke fakahu ai
55 Sivi
56 Laiseni ke hu atu
57 Faipau ‘a e taha hu koloa atu ki tu’apule’anga
58 Fe’ave’aki ‘o e ngaahi koloa
59 Fakangofua ke fakaheka pe fakahifo
60 Kofukofu ‘a e pasese
61 Tamate’i

Konga 7 – Tu’uta mo e mavahe atu ‘a e kau pasese

62 Ngaahi foomu kasitomu
63 Ngaahi ‘Elia Kasitomu
64 Ngaue hili ‘a e taimi ngaue angamaheni
65 Tohi fakaha ‘a e pasese
66 Ngaahi fiema’u ki he tohi fakahu
67 Fefononga’aki totonu pe ‘a kita
68 Tauhi’anga koloa ‘a e kasitomu
69 Fakahifo ‘a e kofukofu
70 Ngaahi fiema’u ki he kauvaka
71 Sivi Kasitomu
72 Kofukofu kuo ‘ave ki he ‘elia ‘a e kasitomu
73 Ngaue ki he kofukofu ‘a e pasese
74 Kau pasese ke nau tali ‘a e ngaahi fehu’i
75 Fakaha ‘o e ngaahi koloa ‘oku fakangatangata mo tapui
76 Pule’i ‘e he Kasitomu
77 Ko e ngofua ‘o e kau pasese ki he koloa ‘ikai tute
78 Hu mai fakataimi

Konga 8 – Koloa hu atu pe hu mai ‘i he meili

79 Ko e kau ngaue Positi ‘Ofisi
80 Ngaahi Foomu
81 Ngaahi koloa ‘oku tapui
82 Tanaki Tute

Konga 9 – Ngaahi hu mai fakataimi

83 ‘Uhinga ‘o e ngaahi koloa ke ngaue’aki fakataimi
84 Ngaahi founga fakahoko ngaue
85 Fakaloloa ‘o e taimi
86 Pule’i ‘e he Kasitomu
87 Ko e fakangatangata ki hono fakatau atu

Konga 10 – Ko e Vakapuna mo e ngaahi vaka fakalotofonua

88 Fe’aveaki ‘o e ngaahi koloa
89 Tauhi’anga

Konga 11 – Ngaahi Malu’i Tute

90 Mahu’inga ‘o e malu’i
91 Malu’i kehe

Konga 12 – Ngaahi Fale Tuku’anga Koloa mo e Ngaahi Feitu’u Ngofua

92 Ngaahi fokotu’utu’u malu’i
93 Fetukutuku ‘o e ngaahi koloa
94 Ngaahi Fiema’u ki he pule ‘a e kasitomu
95 Ngaahi koloa ta’etute ‘oku tuku he fale tuku’anga koloa
96 Totongi (rent) ‘o e fale tuku’anga koloa pule’anga
97 Fakatau atu ‘oku pule’i ‘e he Kasitomu
98 Ngaahi fatongia ‘o e tokotaha ‘oku ‘o’ona ‘a e fale tuku’anga koloa
99 Ngaahi founga ngaue ‘o e faka hu ki he fale tuku’anga koloa
100 Fatongia ‘o e tokotaha ‘oku nofo ha feitu’u
101 Tamate’i
102 Fale tuku’anga koloa pule’anga
103 Ngaahi Liliu
104 Fetukutuku
105 Fakangatangata ‘o e taimi
106 Toe fakahu ki ha fale tuku’anga koloa
107 Mahu’inga Kasitomu
108 Mo’ua
109 Ngaahi koloa ‘ikai ngofua ke tuku he fale tuku’anga koloa
110 Ngaahi kofukofu hu mai
111 Ngaahi kofukofu kakato
112 Liliu ki he totongi (rent)

ii iii

LAO KI HONO PULE’I ‘O E TUTE MO E ‘EKISIA 2007
(Kupu 129)

NGAAHI TU’UTU’UNI KI HONO PULE’I ‘O E TUTE MO E ‘EKISIA
2008

‘I HONO NGAUE’AKI ‘a e ngaahi mafai kuo foaki ‘e he kupu 129 ‘o e Lao ki
hono Pule’i ‘o e Tute mo e ‘Ekisia 2007, ‘oku fa’u ai ‘e he Komisiona Pule ‘o e
Pa’anga Hu Mai, ‘i he loto ki ai ‘a e Kapineti, ‘a e Ngaahi Tu’utu’uni ni –

Konga 1 – Talateu

1 Hingoa nounou mo e ‘aho kamata

(1) ‘E ui ‘a e Ngaahi Tu’utu’uni ni ko e Ngaahi Tu’utu’uni ki hono Pule’i
‘a e Tute mo e ‘Ekisia 2007.

(2) ‘E kamata ngaue’aki ‘a e Ngaahi Tu’utu’uni ni ‘i he ‘aho tatau mo e
Lao ki Hono Pule’ai ‘o e Tute mo e ‘Ekisia 2007.

2 ‘Uhinga’i lea

‘I he Ngaahi Tu’utu’uni ni –

“Lao” ‘oku ‘uhinga ki he Lao ki hono Pule’i ‘o e Tute mo e ‘Ekisia
2007;

“kofukofu” ‘oku kau ai ‘a e ngaahi me’a ‘i loto ‘i ha kofukofu;

“Foomu kasitomu” ‘oku ‘uhinga ia ki ha foomu Kasitomu pe fakaha
‘oku tuku atu ‘i he Tepile 1 ‘o e Ngaahi Tu’utu’uni ni;

“sivi-’iate ia” ‘oku ‘uhinga ia ki he hono lesisita pau ‘a e ni’ihi ‘o e
kau hu mai mo e lesisita ‘i he loto ki ai ‘a e ni’ihi ‘o fakatatau ki he
Konga 4.

Konga 2 – Pule’i ‘e he Kasitomu

3 Tohi Fakaha

‘I hano ‘ave ha koloa mei ha taulanga ‘e taha pe feitu’u ‘oku pule’i ‘e he
Kasitomu ki ha toe feitu’u ’e taha ‘oku pule’i ‘e he Kasitomu, kuo pau ke
fakaha tohi ki he ‘ofisa Kasitomu ‘i he taulanga pe feitu’u ‘oku nau tali ‘a
ia ‘oku pule’i ‘e he kasitomu ‘a e ngaahi fakaikiiki ‘o hono ‘ave ‘e he
‘ofisa Kasitomu ‘i he taulanga pe feitu’u ’oku ne fakangofua.

(a) ava, kaiha’asi, maumau pe me’a tatau pehe; pea
(b) na’e tu’uta ‘i he tu’unga ko ia ‘i he Pule’anga ni.

13 Tohi Fakamo’oni ‘o e Tu’uta

(1) ‘E ngofua ki he Komisiona Pule ke ne ‘oatu, ‘i hano kole, ha tohi
fakamo’oni ‘o e tu’uta ki ha fa’ahinga koloa hu mai ‘i he Foomu
Kasitomu C6.

(2) Kuo pau ki he kole ki ha tohi fakamo’oni ‘o e tu’uta ke fakahoko
tohi ‘i he Foomu Kasitomu C7.

(3) Ko e totongi ‘e ala totongi ki he tohi fakamo’oni ‘o e tu’uta kotoa pe
ko e $15.

14 Ngaahi kofukofu malu

(1) ‘E ngofua ki he ‘ofisa Kasitomu ke ne fekau ki he tokotaha hu mai ‘a
e koloa ke ne kofu malu, toe fa’oaki pe fakalelei ‘a e koloa pe ko hono
kofukofu ki hono fakahoko lelei ‘o e Ngaahi Tu’utu’uni ni.

(2) Kuo pau ki he kau hu mai ke nau muimui ki he ngaahi fakahinohino ‘a
e ‘ofisa Kasitomu ‘o fakatatau ki he tu’utu’uni ni pea ko e ngaahi
fakamole kotoaKasitomu kuo pau ke totongi ia ‘e he taha hu mai.

15 Ngaahi tohi lisi pasese

Ko e ngaahi tohi lisi pasese ki he ngaahi vakapuna pe vaka ‘oku fakatou
tau mai mo mavahe atu ke ‘oatu ki he ‘ofisa Kasitomu ‘i he Foomu
Kasitomu C8.

16 Fakatonutonu ‘a e tohi fakaha koloa

Kuo pau ki he ngaahi uta kuo fakahifo ‘i ha mala’e vakapuna pe taulanga
pe ha toe feitu’u kehe ‘a ia kuo te’eki ke lipooti ki he Kasitomu ke fakaha
‘i he vave taha ke ‘ilo ‘e he ‘ofisa Kasitomu ‘aki ‘a hono ‘oatu ‘a e tohi
fakaha koloa kuo fakatonutonu.

17 Fakahifo ‘i ha taulanga laka hake he taha

(1) ‘E ngofua ki he Komisiona Pule ke ne fakangofua ‘a e ‘eikivaka ‘o ha
vakapuna pe vaka ‘oku ‘i ai ‘e uta hu mai mei tu’apule’anga ki ha
taulanga ‘oku lahi hake ‘i he taha ‘i he Pule’anga ke ne fakahoko ha
lipooti ‘o e kotoa ‘a e uta ko ia ka e ‘oatu ha tohi ngaue uta makehe ia
ki he ngaahi koloa ‘oku totonu ke fakahifo ki he fuofua taulanga pe
feitu’u ‘oku tu’uta atu ki ai.

(2) Hili ‘a hono tukuange atu ‘o e uta ‘i he fuofua taulanga ‘oku lave ki ai
‘i he tu’utu’uni ko ‘eni pea hili ‘a hono fakangofua ‘e he ‘ofisa
Kasitomu kuo pau ki he ‘eikivaka ke ne hoko atu ki he taulanga pe
feitu’u hoko ‘i he Pule’anga ‘a ia kuo pau uta ke fakaha ki he ‘ofisa
Kasitomu ‘i he ki taulanga pe feitu’u ko ia ‘a e tohi lisi uta ‘o hange
pe ko e fuofua tu’uta atu ia ‘a e ‘eikivaka ki he taulanga pe feitu’u
hoko ko ia.

FAKALAHI KI HE KASETE ‘A E PULE‘ANGA TONGA
KASETE MAKEHE

Fika 11 Monite 28 Sanuali 2008

241244

4 Faka’ataa ‘e he Kasitomu

Kuo pau ke tukuange mei hono pule’i ‘e he Kasitomu ‘a e ngaahi koloa ‘i
he taimi pe ko ia ‘e fiemalie ai ‘a e ‘ofisa kasitomu kuo fakakakato kotoa ‘a
e ngaahi fiema’u ‘a e ngaahi lao ki he tute pea fakahu kotoa ‘a e ngaahi
koloa ‘o fakatatau ki he Lao.

Konga 3 – Tu’uta mo e Lipooti ‘o e Vakapuna pea mo e Ngaahi Vaka

5 Founga faka’elekitonika

(1) ‘E ngofua ke ‘oatu ‘i ha founga faka’elekitonika ’a e ngaahi tohi ‘oku
fiema’u ki mu’a ki he ngaahi taumu’a ‘o e Konga 3 ‘o e Lao, ’a ia ko
e taha ‘oku ne ‘oatu ‘i he founga faka’elekitonika kuo fakangofua ‘i
ha tohi ‘e he Komisiona Pule ke na fetu’utaki pea mo e ‘ofisa kasitomu
‘i he founga faka’elekitonika.

(2) Kuo pau ke fai pau ’a e ngaahi fetu’utaki faka’elekitonika ‘oku
fakahoko ‘e he taha kuo fakamafai ko ia ki he ngaahi tu’unga ‘o e tohi
fakangofua.

(3) Ko e ngaahi tohi fakangofua mei he Kasitomu ‘oku fiema’u ‘i he Konga
ni ‘e to e ngofua pe mo ia ke ‘oatu faka’elekitonika.

6 Hiki tatau

(1) Kuo pau ke ‘oatu ki he ‘ofisa Kasitomu ’a e ngaahi tohi lisi koloa ki
he ngaahi koloa hu mai ‘i hano hiki tatau ‘i he Foomu Kasitomu C1.

(2) ‘I ha fiemaile ‘a e Komisiona Pule koe’uhi ko e ‘i ai ha ngaahi tu’unga
makehe ‘e ngofua ke ne fakangofua ‘a e tohi lisi koloa ke ‘i ha foomu
kehe kuo tali.

7 Ngaahi Tohi Lisi

(1) Kuo pau ki he ngaahi tohi lisi uta ‘o e vakapuna mo e ngaahi vaka ke
fakamtala’i totonu ki he fiemalie ‘a e Komisiona Pule ‘a e natula
totonu, mamafa,ma’olunga, fua kiupiki, lahi mo e ngaahi me’a kehe
fekau’aki ‘o e koloa.

(2) Ko e fakakatoa ‘a e lahi, mamafa moe ngaahi fua ‘oku pau ke fakahaa’i
totonu ‘i he konga ki lalo ‘o e peesi takitaha ‘o e tohi lisi uta pea mo ha
fakaikiiki ‘o e fakakatoa ‘o e peesi takitaha kuo pau ke ha ‘i he peesi
fakamuimui ‘o e tohi lisi uta.

8 Fakatonutonu ‘a e tohi lisi

(1) Kuo pau ke ‘oatu ‘i he vave taha pe ‘e he ‘eikivaka ki he ‘ofisa
kasitomu ha tohi lisi fakatonutonu ‘i hano ma’u ha faikehekehe pe ko
ha fehalaaki ‘i ha fa’ahinga taimi pe fekau’aki pea mo e tohi lisi uta.

(2) Kuo pau ke ‘i he Foomu Kasitomu C2 ‘a e tohi lisi fakatonutonu.

(3) ‘I hano fakahoko ha ngaahi fakatonutonu ki he ‘ofisa kasitomu ‘i he
tu’utu’uni ko ‘eni, ‘e mo’ua ‘a e ‘eikivaka ‘o e vakapuna pe vaka ki
ha tute ‘oku kau ki he koloa ‘o kapau na’e ‘ikai ke ne malava ke
fakamatala ki he feitu’u ‘oku ‘i ai ‘a e ngaahi koloa ko ia.

9 Uafu Fakangofua

(1) Ko e ngaahi tohi kole ki ha laiseni ke fakahifo pe fakaheka ‘a e ngaahi
koloa ‘i ha uafu fakangofua pe ‘i ha feitu’u ka ‘ikai ke ‘i he feitu’u
kuo tu’utu’uni kuo pau ke fakahoko kimu’a ‘i he Foomu Kasitomu
C3.

(2) ‘E ngofua ki he Komisiona Pule ke ne ‘oatu ha tohi fakangofua ke
fakahifo pe fakaheka ha koloa ‘i ha uafu fakangofua ‘i ha me’a
fakatu’upake.

10 Ngaahi fakatamaki

(1) Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ‘oku folau
fakavaha’apule’anga, fakalotofonua (coastal) pe fakalotofonua (inter-
island) ‘oku uta ‘a e koloa ‘oku pule’i ‘e he kasitomu ‘a ia na’e hoko
ki ai ha fakatamaki ‘i he Pule’anga ke nau fakaha atu ‘i he taimi pe ko
ia ki he ‘ofisa kasitomu pe ko ha ‘ofisa polisi ‘a e me’a kotoa na’e
hoko.

(2) Kuo pau ki he ‘eikivaka ‘i he ngaahi tu’unga ko ‘eni, ke ne muimui ki
he ngaahi fakahinohino ‘a e ‘ofisa kasitomu fekau’aki pea mo e malu
‘a e ngaahi koloa mo e ni’ihi ‘oku pule’i ‘e he Kasitomu.

(3) Ki he ngaahi taumu’a ‘o e tu’utu’uni ko ‘eni, kuo pau ko e fatongia ‘a
e ‘eikivaka ke ne fakamatala totonu ki he Komisiona Pule fekau’aki
mo e ngaahi koloa mo e ni’ihi kotoa pe ‘i he vakapuna pe vaka ko ia.

11 Ngaahi uta fakatu’utamaki

Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ke ne ‘oatu ‘i he vave taha
pe ‘i hano fiema’u mei he ‘ofisa Kasitomu ‘a e lisi ‘o e ngaahi uta
fakatu’utamaki kotoa pe pe koloa kehe ‘o fakatatau ki he fiema’u ‘a e ‘ofisa
kasitoma ‘o tatau aipe pe ‘oku fakahifo ‘i he taulanga ko ia pe ‘ikai.

12 Uta ’ikai fakahifo

(1) Ko e uta ko ia ‘oku ’ikai fakahifo mei ha taulanga ‘e taha ‘i he Pule’anga
pea fakafoki ‘i he vakapuna pe vaka tatau kuo pau ke lipooti makehe
ia ki he ‘ofisa kasitomu ‘i he Foomu Kasitomu C4.

(2) Kuo pau ki he ‘eikivaka ‘o e vakapuna pe vaka kotoa pe ke hili ‘a
hono tukuange atu ‘a e uta pe hange ko ia kuo fakangofua ‘i ha tohi ‘e
he Komisiona Pule ke ne fakahoko ha lipooti ‘i loto ‘i he houa ‘e 72 ‘i
he Foomu Kasitomu C5 ‘a e ngaahi koloa kotoa ko ia ‘oku:

242 243

(3) ‘Oku kei pule’i pe ‘e he Kasitomu ‘o fakatatau ki he Konga 3 ‘o e Lao
’a e uta ‘oku tu’uta ‘i he fuofua pe ngaahi feitu’u hoko kuo lipooti mo
fakahifo atu ‘i he Pule’anga.

18 Heka ki he vakapuna pe ngaahi vaka

(1) ‘E ngofua ki ha ’ofisa heka ke ne heka ki ha vakapuna pe vaka ‘i he
Pule’anga pea kuo pau ke faka’ataa ke ne a’u ki he konga kotoa pe ‘o
e vakapuna pe vaka ko ia ke fakahoko ‘a e ngaahi fatongia mo e ngaahi
ngafa kuo hilifaki ‘e he ngaahi lao tute ‘o kau ai ‘a hono sivi, kumi,
faka’eke’eke, fakaava ‘o e ngaahi kofukofu pe ko hono fakapapau’i
‘a e tapuni malu ‘a e ngaahi koloa ‘o e vaka.

(2) Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ke ne:

(a) tokoni ki he kau ’ofisa heka ‘i hono fakahoko ‘a honau ngaahi
fatongia ‘oku fakamatala’i ‘i he Tu’utu’uni ko ‘eni;

(b) ‘oatu ki he kau ’ofisa heka ha me’atokoni lelei mo fe’unga,
mohe’anga mo e nofo’anga ‘oku taau.

19 Kolonitini

‘I hano fakahoko ha ngaahi fakangatangata fakakolonitini pe fakamo’ui
lelei ‘a e pule’ange ki hono fakahifo ‘o e ngaahi koloa hu mai mei
tu’apule’anga mei ha vakapuna pe vaka, ‘oku tonu ke ngaue’aki ‘e he
Komisiona Pule ha’ane tu’utu’uni ke fakaloloa ha ngaahi ‘aho
fakangatangata kuo hilifaki ‘i he ngaahi koloa ko ia ‘e he Lao.

20 Ngaahi koloa ‘o e vaka

(1) Ko e ngaahi koloa ‘o e vaka ‘oku uta ‘i ha vakapuna pe vaka ‘oku tau
mai ki he Pule’anga ‘oku faka’ata ia mei he tute mo e tukuhau ‘ekisia
‘o kapau ‘e tuku ma’u ‘i he vakapuna pe vaka ko ia.

(2) ‘I hano fiema’u ‘e he Komisiona Pule ‘a e ngaahi koloa kuo lipooti ko
e ngaahi koloa ‘o e vaka ‘i he Foomu Kasitomu C9 ‘i loto ‘i ha
vakapuna pe vaka ke fakahu ke tauhi ‘i he fale tuku’anga koloa ‘e lau
leva ko e ‘eikivaka ko e taha hu mai ia.

(3) ‘I ha ‘ikai lava ‘o fakahoko hano fakamatala ki he fiemalie ‘a e
Kasitomu fekau’aki mo e ngaahi koloa ‘o e vaka, ‘e ala mo’ua ‘a e
‘eikivaka ki ha ngaahi tute Kasitomu pea ‘oku fiema’u ia ke ne totongi
‘a e mahu’inga koia,

(4) ‘E ngofua ki ha ‘ofisa Kasitomu ke ne faka’ata ‘a e hoko tuku atu ‘o
ha lahi fakapotopoto ‘o e ngaahi koloa ‘o e vaka ki hono ngaue’aki
‘i loto ‘i he vakapuna pe vaka ko ia ‘o fakatatau ki he tokolahi ‘a e
kau pasese mo e kau kauvaka pea mo e taimi ‘e kei ‘i he Pule’anga
ai ‘a e vakapuna pe vaka ko ia.

(5) Ko e ngaahi koloa ‘o e vaka ‘a ia ‘oku ‘ikai ke tukuatu ‘o fakatatau
ki he tu’utu’uni ko ‘eni kuo pau ke tapuni malu pea, ‘o kapau ‘e
fiema’u, sila’i ‘e he ‘ofisa Kasitomu lolotonga ‘oku ‘i he Pule’anga
‘a e vakapuna pe vaka ko ia.

30 Fakahu faka’elekitulonika

(1) ‘Oku ‘ata ke fakahu faka’elekitulonika ‘a e ngaahi tohi ngaue ‘a e
Kasitomu ki he kau hu mai kuo lesisita ‘o fakatatau ki he Ngaahi
Tu’utu’uni ni.

(2) ‘Oku fakangofua ‘a hono fakahu faka’elekitulonika ‘i he me’angaue
faka’elekitulonika kuo fakaha ‘e he Komisiona Pule ‘i ha
fanongonongo.

(3) Kuo pau ki he kau hu mai ke ‘oua na’a nau ngaue’aki ‘a e founga
faka’elekitulonika ‘o kapau ‘oku fiemalie ‘a e Komisiona Pule ko e
ni’ihi ko ia ‘oku ‘ikai ke nau lava ‘o fakahoko fakatekinikale ‘a e
ngaue.

(4) ‘E ngofua ki ha taha hu mai ke ne ngaue’aki pe ‘a hono fakahu
faka’elekitulonika kapau ne ma’u ha fakangofua tohi mei he
Komisiona Pule ‘i he makatu’unga ko e founga fakahoko ngaue ‘a e
taha hu mai mo e me’angaue faka’elekitulonika ‘oku malava ‘o
fengaue’aki mo e ngaahi founga fakahoko ngaue ‘a e kasitomu.

(5) Kuo pau ki he fakangofua ‘i he tohi ‘oku lave ki ai ‘i he Tu’utu’uni ni
ke ne fakaha ‘a e ngaahi tu’utu’uni ‘a e Komisiona Pule pea ko e tatau
‘o e tohi ngaue kuo pau ke fakamo’oni hingoa kiai ‘a e taha kole pea
fakafoki ki he Komisiona Pule ‘i loto ‘i he ‘aho ‘e 21 ‘a hono tali ka
‘ikai’e ta’e’aonga ‘a e fakangofua ko ia.

31 ‘Oua na’a fakafonu ‘e he kau ‘ofisa ‘a e ngaahi foomu

(1) Kuo pau ke ‘oua na’a fakafonu ‘e ha ‘ofisa Kasitomu ha fa’ahinga
foomu Kasitomu.

(2) Kuo pau ki he ngaahi foomu Kasitomu ke fakafonu ‘e he taha hu
mai pe taha ‘oku ‘ave ki ai, o e ngaahi koloa hu mai pe ko ha taha
ngaue ‘a ia ko e taha hu mai pe taha ‘oku ‘ave ki ai, ko e pisinisi.

(3) ‘E ngofua ki he kau fakafofonga kasitomu ke ne fakafofonga’i ha
taha hu mai pe taha ‘oku ‘ave ki ai ‘o fakatatau ki he Lao mo e
Ngaahi Tu’utu’uni ni.

32 Tokoni ki he ‘ofisa

Kuopau ki he taha hu mai ke ne ‘oatu ha me’a ngaue fe’unga mo e tokoni
ke ngaue’aki ‘e ha ‘ofisa Kasitomu ke fakafaingofua ha sivi ‘i ha fa’ahinga
‘uhinga pe lolotonga hano fakahoko ha sivi ‘o ha ngaahi me’a, ‘oku
faingata’a’ia ‘a e ‘ofisa Kasitomu hano fakamatala ‘o ha pe sivi ‘o ha koloa
pau.

33 Fakatonutonu ‘a e tohi fakahu kasitomu

‘I ha fiemalie ‘a e ‘ofisa Kasitomu ki he tohi kole ‘a e taha ‘o’ona, ‘e ngofua
ki he taha ‘o’ona ke ne –

(a) fakatonutonu ha tohi fakahu kasitomu ‘i ha fa’ahinga taimi pe; pe
(b) fakafoki ha tohi fakahu kasitomu pea fakahu atu ki he Kasitomu ha

tohi fakahu ke fetongi’aki ‘i he’ene felave’i mo e ngaahi koloa ko ia
‘o fakatatau ki he ngaahi fiema’u ‘o e Konga 4 ‘o e Lao.

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Konga 4 – Faka’ataa ‘a e ngaahi koloa hu mai

21 Ngaahi foomu kasitomu

Ko e ngaahi foomu Kasitomu ‘oku fiema’u ki he hono faka’ataa ‘e he
Kasitomu ko e:

(a) koloa ‘ikai fakahifo C10;
(b) ngaahi koloa ‘oku tauhi ‘i ke fale tuku’anga koloa ‘a e

Kasitomu C11;
(c) ngaahi koloa ‘a e fale koloa ‘ikai tute C11;
(d) hu atu ki tu’apule’anga C12;
(e) toe hu mai mei tu’apule’anga C13(a)-(e);
(f) toe hu atu ki tu’apule’anga C12;
(g) hu mai fakataimi C13(a)-(e);
(h) faka’ataa fakavavevave ‘o e ngaahi koloa ki hono ngaue’aki

C13(a)-(e); and
(i) ngaahi koloa ‘oku tauhi ‘i he fale tuku’anga koloa kuo faka’ata

ke ngaue’aki
C13(a)-(e).

22 Veiveiua

‘I hano fakaha ‘e ha taha ki ha ‘ofisa Kasitomu ‘oku ne veiveiua fekau’aki
mo ha me’a ‘i ha tohi ngaue fekau’aki mo e ngaahi fatongia ke tu’utu’uni
‘i he Lao, kuo pau ke ne fakafonu kakato ‘a e Foomu Kasitomu C14 ‘o
‘oatu ‘e he tokotaha ko ia ki he ‘ofisa koia.

23 Tauhi ‘o e fakamatala

‘E ngofua ki he Komisiona Pule ke ne tauhi ‘i ha founga faka’elekitonika
pe ‘i ha tatau kuo ‘osi paaki ha fakamatala kuo tuku atu ki ha fa’ahinga
taumu’a pe.

24 ‘Oatu ‘o e tohi ngaue

Kuo pau ki ha taha hu mai ke ne ‘oatu ki he ‘ofisa Kasitomu ‘i hano
tu’utu’uni ha tohi fakamatala pa’anga, ngaahi tohi fakaha, ngaahi tohi ngaue
mo ha ngaahi tohi tatau ‘oku fekau’aki mo hono fakatau mai, hu mai pe
fakatau atu ‘o ha koloa.

25 Lesisita ‘e he kasitomu

(1) Ko ha taha hu mai ‘oku ‘otometiki pe ‘a hono lesisita ‘e he Kasitomu
ki he fakafuofua fakataautaha kapau kuo foaki ki he taha ko ia ha Fika
Tukuhau ‘o e Taha Tukuhau ko ha taha totongi tukuhau taautaha pe ko
ha taha totongi tukuhau fakatokolahi.

(2) ‘I hano lesisita ha taha hu mai ‘i he Tu’utu’uni ni kuo pau ki he taha
ko ia ke ne fakafuofua fakataautaha ‘a e mahu’inga ‘a e tute Kasitomu
‘oku ala totongi ki ha ngaahi koloa na’e hu mai ‘e ia.

(3) Ko ha taha hu mai ‘oku ‘ikai totonu ke ne ma’u ha Fika Tukuhau ‘o e
Taha Tukuhau ‘i he Lao ki hono Pule’i ‘a e Ngaahi Ngaue Tanaki
Pa’anga Hu Mai 2002 ‘e ngofua ke ne lesisita ki he Komisiona Pule
ke ne ngaue’aki ‘a e polokalama fakafuofua fakataautaha kapau ‘oku
ne loto ki ai

(4) ‘E ngofua ki ha taha hu mai ke ne lesisita ‘i ha’a ne loto ki ai ke ne
fakafuofua fakataautaha ‘i ha’ane tohi kole ki he Komisiona Pule ki
ha Fika Tukuhau ‘o e Taha Tukuhau ‘o fakatatau ki he ngaahi fiema’u
‘a e tu’utu’uni 11 ‘a e Ngaahi Tu’utu’uni ki hono Pule’i ‘a e Ngaahi
Ngaue Tanaki Pa’anga Hu Mai 2003.

26 Fakafuofua fakataautaha

Kuo pau ki ha taha hu mau kuo lesisita ke fakafuofua fakataautaha ke ne
ngaue ma’u ‘aki ‘a e polokalama ko ia mei he ‘aho na’e lesisita ai.

27 Ngaahi foomu

Kuo pau ki he kau hu mai kuo lesisita ke fakafuofua fakataautaha ke fakahu
atu ki he ‘ofisa Kasitomu ‘a e ngaahi foomu faka’ataa ‘e Kasitomu ki he
uta takitaha ‘o e koloa hu mai kuo fakahu.

28 Fakakalakalasi ‘a e kau hu mai

(1) Kuo pau ki he Komisiona Pule ke ne fokotu’u pe pulusi ‘i he Kasete
pe nusipepa ‘oku tufaki lahi, ‘a e ngaahi fiema’u ki hono fakakalakalasi
‘o e kau hu mai ‘oku ngaue’aki ‘a e fakafuofua fakataautaha.

(2) ‘E ngofua ki he Komisiona Pule ke ne fokotu’u ha ngaahi fokotu’utu’u
ki he faka’ataa mei he kasitomu ‘oku faingofua ange ki hono hu mai
mei tu’apule’anga ‘e he taha hu mai ‘oku nau fakahoko ki he fiemalie
‘a e Komisiona Pule ha founga fakahoko ngaue ‘oku matu’aki faipau
mo fakafiemalie ki hono pule’i ‘a e ngaahi hu mai.

29 Ngaahi fatongia ‘a e taha hu mai

Kuo pau ke ‘oua na’a faka’uhinga’i ha me’a ‘i he Ngaahi Tu’utu’uni ni
ko hono fakasi’isi’i -

(a) ha ngaahi fatongia ‘a e taha hu mai kuo hilifaki ‘e he Lao pe ko
e Ngaahi Tu’utu’uni ni ; pe

(b) ngaahi fatongia kuo hilifaki ‘i he Kasitomu ke fakahoko ha
ngaahi sivi hili ha fakahu.

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34 Fakafuofua fakataimi -

(1) ‘E ngofua ki he ‘ofisa Kasitomu ke ne fakahoko ha fakafuofua
fakataimi ‘o e tute ala totongi ki he koloa hu mai ‘i ha ‘ikai ke fiemalie
‘a e Komisiona Pule ki he fakafuofua fakataautaha ‘a e taha hu mai pe
‘oku ‘i ai ha veiveiua ‘oku ‘ikai fakafiemalie fekau’aki mo ha tafa’aki
‘o e fakamatala ‘i he’ene felave’i mo e ngaahi koloa hu mai ko ia.

(2) Kuo pau ke ‘oatu ki he taha hu mai ha fakangofua ‘i ha tohi ki he
ngaahi koloa ko ia ke tukuatu ke ngaue’aki ‘i ‘api (home consumption)
‘o kapau ko e mahu’inga fakafuofua fakataautaha kuo totongi fakakatoa
‘i hano fakahoko ‘e he ‘ofisa Kasitomu ha fakafuofua fakataimi ‘i he
Konga ko ‘eni ‘o fakatatau ki he koloa hu mai ,.

(3) Kuopau ke ‘oatu ki he taha hu mai ha fakangofua ‘i ha tohi ki he
ngaahi koloa ko ia ke tukuatu ke ngaue’aki ‘i ‘api(home consumption)
‘o kapau ko e mahu’inga na’e fakakikihi’i kuo ‘osi totongi ki he
Kasitomu ko ha malu’i ‘i he Konga 9 ‘o e Lao.,‘i hano fakakikihi’i ‘e
ha taha hu mai ha mahu’inga fakafuofua fakataimi

(4) Ko e kau hu mai ‘oku nau totongi ‘a e mahu’inga fakafuofua fakataimi
‘o fakatatau ki he Tu’utu’uni ko ‘eni ‘oku nau lava ‘o toe ma’u fakafoki
pe hano konga ‘o e mahu’inga fakafuofua fakataimi koia, ‘o ka lava ‘i
loto ‘i he mahina ‘e ua kenau tukuatu ha tohi ngaue ko ha fakamo’oni
fe’unga ki he Komisiona Pule ke ne fiemalie ko e mahu’inga fakafuofua
fakataimi ‘oku hala.

(5) ‘I ha hili hano vakai’i ‘e he Komisiona Pule ha toe fakamatala na’e
tukuatu ‘e ha taha hu mai pea kuo ne fiemalie ko e mahu’inga
fakafuofua fakataimi ‘oku tonu, pe na’e ‘ikai toe tukuatu ha fakamatala
ki he Komisiona Pule ‘i loto ‘i he vaha’a taimi ‘oku lave ki ai ‘a e
tu’utu’uni si’i (4), ko e mahu’inga na’e totongi koe malu’i kuo pau ke
‘ave ia ki he Sino’i Pa’anga ‘a e Pule’anga.

35 Fakangofua mei he Kasitomu

Kuo pau ki ha fakangofua mei he Kasitomu ki hono tukuange ‘o e koloa
‘i he Konga ni ko ha tali totongi ia ki ha tute pe tukuhau‘ekisia kuo
totongi pe fakangofua ke ngaue ki he ngaahi koloa ‘i he founga kuo
fakangofua.

36 Totongi ki he ngaue ki he tohi fakahu

‘E ngofua ki he Komisiona Pule ke ne hilifaki ha totongi ki he ngaue ki
he tohi fakahu ko e $10 iI hono tukuatu kotoa ‘a e ngaahi foomu
Kasitomu ‘i he Konga ni.

37 ‘Eikivaka ke fakahu ‘a e ngaahi tohi fakahu kasitomu

(1) ‘E ngofua ki he ‘eikivaka ‘o e vakapuna pe vaka ke ne fakahifo ‘a e
koloa ‘o tukuatu ke sivi, tu’utu’uni pe faka’ata ‘e he Kasitomu. ‘i ha
te’eki ke fakahu ha ngaahi tohi fakahu kasitomu ‘e he taha ‘o’ona ki
he ‘ofisa Kasitomu ‘o fakatatau ki he Konga ni pea ko e koloa ko ia
na’e tuku ma’u ‘i he vakapuna pe vaka ‘a ia na’e hu mai ai,

43 Fiema’u ke fiemalie ‘a e Kasitomu

Kuo pau ki he ‘ofisa Kasitomu ke ne fiemalie ko e ngaahi tohi ngaue kotoa
pe na’e fiema’u kuo ‘osi fakaha ki ai ki mu’a pea ne ‘oatu ha fakangofua ki
he vakapuna pe vaka ke ne mavahe mei he Pule’anga.

44 Ngaahi fiema’u ki he tohi ngaue totonu

(1) ‘E ngofua ki he ‘ofisa Kasitomu ‘oku ne vakai’i ‘a hono faka’ataa ‘o
ha vakapuna pe vaka ke ne kole ke ‘oange ha fa’ahinga tohi ngaue pe
‘o kau ai –

(a) tohi ngaue fakahifo ‘o e uta ke hu atu mei he Pule’anga ni;
(b) ha lipooti ‘o e ngaahi naunau ‘o e vaka ‘i loto;
(c) ngaahi tohi ngaue faka’ataa mei he taulanga kimu’a pea, ‘i

hano fiema’u, ngaahi taulanga kehe na’e ‘ahia ‘i he folau koia;
(d) ha lisi ‘o e kau pasese mo e kau kauvaka ‘i hano fiema’u ‘e he

Kasitomu;
(e) ha lisi ‘o ha koloa ‘a ia ‘oku fou mai fakataimi pe ‘a ia ‘oku

‘ave ki ha vakapuna pe vaka kehe ke hu atu;
(f) ha lisi ‘o ha ngaahi kofukofu pe fakamoimoi ‘a ia na’e ‘ikai ke

tukuatu ha tohi fakaheka;
(g) ha lisi ‘o e koloa ‘o e vaka ‘a ia ‘oku teu pe kuo ‘osi fakaheka

talu ‘a ‘ene tau;
(h) ‘o kapau ‘e fiema’u, ha lisi ‘o ha ngaahi koloa fakatu’utamaki

‘a ia ‘e teu pe kuo ‘osi fakaheka;
(i) ha toe tohi ngaue ‘a ia, ‘i he lau ‘e he ‘ofisa Kasitomu, ‘oku

fiema’u ke ne fiemalie fekau’aki mo e fakalao ‘a e ngaahi ha
atu ko ia.

(2) Kuo pau ki he ‘ofisa koia ke ‘oua na’a ne ‘oatu ha faka’ataa kae ‘oua
kuo ne fiemalie. ‘i ha ‘ikai ke fiemalie ‘a e ‘ofisa Kasitomu ki ha
fa’ahinga tafa’aki ‘o e tohi ngaue na’e fiema’u ‘i he tu’utu’uni si’i ki
mu’a.

45 Fakangofua

(1) Ko e tohi ngaue ki he uta hu atu ki he ngaahi vaka kuo pau ke ‘i he
Foomu C15 mo e ngaahi vakapuna kuo pau ke ‘i he Foomu Kasitomu
16 pea kuo pau ke ‘oatu ki he ‘ofisa Kasitomu ‘i he taulanga pe feitu’u
‘oku mavahe atu mei ai ‘i he houa ‘e 1 kimu’a ‘a hono kamata ‘a e
fakaheka.

(2) Kuo pau ‘i ha fiemalie ‘a e ‘ofisa Kasitomu ‘i hono fakahu atu ‘a e
ngaahi tohi ngaue ‘i he tu’utu’uni si’i (1) ke ne fakangofua ‘a hono
faka’ata ‘a e koloa hu atu ‘aki ‘a ‘ene fakamo’oni mo sitapa ‘a e foomu
‘aki ‘a e sitapa ‘a e Kasitomu ‘i he feitu’u ‘oku vahe’i atu, ‘a ia kuo
pau ko e faka’ataa ia ‘e he Kasitomu ki ha fa’ahinga vakapuna pe
vaka ke mavahe mei he Pule’anga.

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Konga 5 - Mavahe ‘a e Vakapuna mo e Ngaahi Vaka

39 Ngaahi Foomu ki he Konga 7 ‘o e Lao

(1) Ko e ngaahi foomu Kasitomu ‘oku fiema’u ki he Konga 7 ‘o e Lao
ko e:

(a) Faka’ataa mei he Kasitomu ‘a e ngaahi hu atu – ngaahi vaka –
Foomu Kasitomu C15;

(b) Faka’ataa mei he Kasitomu ‘a e ngaahi hu atu – vakapuna –
Foomu Kasitomu C16;

(c) Fakaheka mo fakahifo ‘a e ngaahi koloa ‘o e vaka – Foomu
Kasitomu C17; mo e

(d) Tohi Kole ke fakaheka ha koloa ki ha vakapuna pe vaka –
Foomu Kasitomu C18.

(2) Kuo pau ki he ngaahi foomu menifesi koloa hu atu ke kau ‘i ai ‘a e
ngaahi fakamatala totonu ‘o e koloa ke fakaheka pe kuo ‘osi fakaheka
ki he vakapuna pe vaka ke hu atu mei he Pule’anga.

40 Totongi ‘o e tohi fakaha ‘o e uta hu atu

‘E ngofua ke ‘oatu hili ‘a hono totongi ‘e he ‘eikivaka ‘o e vakapuna pe
vaka ‘a e totongi ki he tohi fakaha ‘o e uta hu atu ko e $20 ki he ‘ofisa
Kasitomu ‘a e fakangofua ‘i ha tohi ke mavahe ha vakapuna pe vaka mei
he Pule’anga

41 Foomu ki he uta hu atu

(1) Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ke ne ‘oatu kihe
‘ofisa Kaistomu ki ha’ane fakangofua ‘i ha tohi ‘o ha faka’ataa ‘o ha
uta hu atu kuo ‘osi fakafonu ‘i he Foomu Kasitomu 15 mo e 16 kimu’a
hano tali ‘o ha koloa ke fakaheka ki he vaka puna pe vaka.

(2) ‘Oku ‘ikai ke ngofua ki ha ‘ofisa Kasitomu ke ne fakafonu ha foomu
‘oku fiema’u ‘i he Konga ko ‘eni.

(3) Ko ha ‘eikivaha ‘o ha vakapuna pe vaka ‘oku ne mavahe atu mei he
Pule’anga kimu’a pea ma’u ha fakangofua ‘i he tu’utu’uni ni ‘oku ne
fakahoko ha hia pea ‘oku ne ala mo’ua ‘o ka halaia ki he mo’ua pa’anga
‘ikai lahi hake ‘I he $10,000.

42 Faipau ki he Lao

‘E ngofua ki he ‘ofisa Kasitomu ke ne hua pe sivi ‘a e ngaahi koloa pe te ne
fakahoko ha toe ngaue kehe ‘e fiema’u ke ne fiemalie ko e ngaahi koloa
kuo fakaheka pe teu ke fakaheka ki he vakapuna pe vaka ‘oku faipau ki he
ngaahi fiema’u ‘o e ngaahi lao Kasitomu.

(2) ‘E ngofua ki he Komisiona Pule ‘i ha’ane pehe ke ne tu’utu’uni ki he
koloa koia ke tukuatu ke pule’i ‘e he Kasitomu ‘i he fale tuku’anga
koloa ‘a e Kasitomu pe ko ha fale tuku’anga koloa ‘a e Kalauni. ‘i ha
te’eki ke fakahu ha ngaahi tohi fakahu Kasitomu ki he ‘ofisa Kasitomu
ki ha koloa na’e hu mai ki he Pule’anga.

38 Ngaahi koloa toe-hu mai

Ko e ngaahi koloa ko ‘eni ‘oku faka’ataa ia mei hono tute:
(a) ngaahi koloa ngaohi ‘i he Pule’anga, ‘a ia na’e hu atu pea toe

fakafoki mai ‘i he tu’unga tatau pe, ‘ikai ke kau ai:

(i) ‘a e ngaahi koloa ‘oku kau ‘i hono fakahoko ha ngaue ki ai
‘i muli, tufunga’i, fakalelei, liliu pe ko ha toe ngaue kehe;
pe

(ii) ‘i hano fakafoki ‘a e tute na’e totongi ki hono hu atu ki he
fakakatoa ‘a e koloa pe ko hano ngaahi kongokonga;

(b) koloa pe konga ‘o e koloa, na’e hu mai ki mu’a ki he Pule’anga
pea mo e fakafoki hili ‘a hono tufunga’i ‘i muli ‘o fakatatau ki he
ngaahi kupu ‘o ha aleapau ala ngaue’aki ki he ngaahi koloa na’e
hu mai ki mu’a, ka ‘ikai ke kau ai:

(i) ngaahi koloa to e fakalelei pe ngaahi koloa ke fetongi’aki
ha koloa ‘a ia kuo ‘osi ‘a hono taimi ‘aonga; pe

(ii) ‘i hano fakafoki ‘a e tute na’e totongi ki hono hu atu ki he
fakakatoa ‘a e koloa pe ko hano konga;

(c) koloa na’e toe-hu mai na’e hu atu mei he Pule’anga ke tufunga’i
pe fakalelei’i na’e ‘ikai ke toe kau ai ha toe ngaue kehe na’e
fiema’u ke fakahoko ‘a hono tufunga’i pe ko hono fakalelei’i, ka
‘ikai ke kau ai:

(i) ‘a e ngaahi koloa ‘oku fo’ou pe ko ha tatau ‘oku leleiange ‘o
e ngaahi koloa na’e hu atu; pe

(ii) ‘i hano fakafoki ‘a e tute na’e totongi ki hono hu atu ‘o e
fakakatoa ‘a e koloa pe hano konga;

(d) koloa kuo toe- hu mai ki he Pule’anga ‘a ia ‘oku fiemalie ‘a e
‘ofisa Kasitomu:

(i) ko e koloa kuo toe hu mai ‘oku ‘i he tu’unga pe tukunga
tatau moe taimi na’e hu atu ai tatau ai pe kapau ko e konga
pe ‘o e koloa koia na’e toe humai;

(ii) ko e mahu’inga ‘o e koloa ‘oku’ikai ke toe hiki hili ‘a hono
hu atu ki tu’apule’anga;

(iii) ‘oku ‘i ai ha fakamo’oni fe’unga ko e koloa na’e toe hu mai
na’e hu atu mei he Pule’anga; pea

(iv) kuo te’eki ai ke totongi ha fakafoki.

250 251

(3) Kuo pau ki ha tatau ‘e taha ‘o e uta koloa fakahu atu kuo fakangofua
ke ‘oatu ki he ‘eikivaka, Kasitomu mo e fakafofonga vaka ‘o ka ‘i ai.

(4) ‘Oku fiema’u ‘a e ‘eikivaka ke ne ‘oatu ‘a e faka’ataa uta koloa ‘oku
fakangofua ‘i ha taimi pe ‘e fiema’u ‘e he Kasitomu.

(5) ‘E ngofua ki he ‘ofisa Kasitomu ke ne faka’ataa ha uta koloa fakahu
atu ‘aki ‘a e foomu fakaataa koloa hu atu tatau ‘i ha ngaahi taulanga
kehe ‘amui ‘i he Pule’anga ka kuopau ke fiemalie ‘a e ‘ofisa Kasitomu
‘oku mo’oni mo kakato.

46 Ngaahi tu’unga makehe

‘E ngofua ki he Komisiona Pule, mei he taimi ki he taimi, ke ne
fanongonongo ‘i he Kasete pe ‘i ha tohi fakaha ke ne tu’utuuni ki ha
vakapuna pe ngahi vaka ke faipau ki he ngaahi tu’unga ‘oku hilifaki ‘i he
tohi fakaha ‘a ia ‘i he’ene pehe ‘e fiema’u ki he ‘eikivaka ‘o ha vakapuna
pe vaka ke ne faipau ki he ngaahi fiema’u ko ia.

47 Fakamamafa

(1) ‘E ngofua ki ha ‘ofisa Kasitomu, ‘i hano fakahoko ha tohi kole mei he
‘eikivaka, ‘i he Foomu C 19, ke ne ‘oatu ki ai ha faka’ataa Kasitomu
ki vaka fakamamafa ‘o ’ikai ke ‘i ai ha uta mei he Pule’anga ‘oku
fakamamafa

(2) Ki he ngaahi taumu’a ‘o e tu’utu’uni si’i ko ‘eni, ko e ngaahi vaka ‘a
ia koe ngaahi naunau ‘a e kau pasese mo e ngaaho koloa ‘o e vaka ‘e
lau ia ‘oku “fakamamafa”.

48 Ngaahi tauhi’anga koloa kuo fakangofua

(1) ‘E ngofua ki he ‘ofisa Kasitomu, ‘i hano fakahoko ha tohi kole ‘i he
Foomu Kasitomu C17, ke ne fakangofua ‘a e ‘eikivaka ‘o ha vakapuna
pe vaka ‘oku mavahe ke ne fakaheka ki he vaka pe vakapuna ‘a e
ngaahi koloa kuo fakangofua ki hono ngaue’aki ‘i he vakapuna koia
pe vaka ki he lahi mo e ngaahi tu’unga kehe kuo hilifaki ‘e he
fakangofua.

(2) ‘Oku fiema’u ke totongi ‘a e tute hu atu ki he ngaahi koloa ‘o e vaka
kuo fakaheka ki he vakapuna pe vaka ‘i he Pule’anga.

49 Lisi ‘o e kau kauvaka mo e kau pasese

Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ‘oku teu mavahe ke ne
‘oatu ki he ‘ofisa Kasitomu ha lisi ‘o e kau ‘ofisa, kau kauvaka mo e kau
pasese ‘i he Foomu Kasitomu C20 ‘oua na’a toe si’i hifo ‘i he houa ‘e 1
kimu’a pea mavahe.

59 Fakangofua ke fakaheka pe fakahifo

‘I ha ‘i ai ha fa’ahinga ‘uhinga ko e ngaahi koloa ke hu atu kuo fakaheka ki
ha vakapuna pe vaka pea ‘oku fiema’u ke toe fakahifo, kuo pau ki he
‘eikivaka ke ne ma’u ha fakangofua ‘i ha tohi mei he ‘ofisa Kasitomu ‘i he
Foomu Kasitomu C21.

60 Kofukofu ‘a e pasese

‘Oku ‘ikai ke fiema’u ha tohi fakaha ngaahi koloa hu atu ia ki he ngaahi
koloa ‘oku folau mo ha taha pe ‘ikai pe ko e ngaahi koloa fakafo’ituitui ‘a
e kau kauvaka.

61 Tamate’i

‘E ngofua ki he fakaha ‘o ha ngaahi koloa hu atu kuo fakangofua ke
tamate’i ‘e he Kasitomu.

Konga 7 – Tu’uta mo e mavahe atu ‘a e kau pasese

62 Ngaahi foomu kasitomu

Ko e ngaahi foomu kasitomu ‘oku fiema’u ki he ngaahi taumu’a ‘o e Konga
3 ‘o e Lao ko e-

(a) Tohi fakaha ‘a e pasese Foomu Kasitomu C23; mo e
(b) Tohi fakaha ‘a e tu’uta pe mavahe atu – fefononga’aki totonu pe

‘a kita – Foomu Kasitomu C24.

63 Ngaahi ‘Elia Kasitomu

(1) Kuo pau ki ha ‘elia kasitomu ke vahe’i makehe ia ‘e he Komisiona
Pule pea ke tu’u ia ‘i he taulanga pe feitu’u kuo’osi fakaha ‘i he
Pule’anga ki he ngaue ko ia ki he kau pasese.

(2) Ko ha taha ‘oku ‘ikai ke fakamafai’i ‘oku ne hu ki ha feitu’u kuo
vahe’i ‘i he tu’utu’uni ni, kuo ne fakahoko ha hia pea ‘e ala mo’ua ‘o
ka halaia ki ha tautea pa’anga ‘ikai ke to e lahi hake ‘i he $5,000.

64 Ngaue hili ‘a e taimi ngaue angamaheni

(1) Kuo pau ki ha ‘eikivaka ‘o ha vakapuna pe vaka te ne fakaheka pe
fakahifo ha kau pasese ‘i tu’a he taimi ngaue angamaheni ke ne fuofua
fokotu’utu’u ke ‘i ai ‘a e Kasitomu ke ngaue ki he kau pasese ‘aki
ha’ane fetu’utaki ki he ‘ofisa Kasitomu ‘i he ‘ofisi Kasitomu ofi taha
pea kuo pau ke ne totongi ‘a e ngaahi totongi (fees) ‘oku tu’utu’uni ‘i
he Ngaahi Tu’utu’uni ni ki he ngaue makehe ‘a e kau ‘ofisa Kasitomu.

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50 Ngata ‘a e faka’ataa mei he Kasitomu

‘I ha te’eki ke mavahe atu ha vakapuna pe vaka mei he Pule’anga ‘i loto ‘
i he houa ‘e 24 hono foaki ‘o e faka’ataa mei he Kasitomu, ‘e ngata leva ‘a
e faka’ataa mei he Kasitomu tukukehe ‘o ka ‘i ai ha fakamatala fakafiemalie
kuo fakahoko ‘i ha tohi kuo ‘oatu ki he ‘Ofisa Kasitomu.

Konga 6 - Hu atu ‘a e koloa ‘i he ‘ea mo tahi

51 Ngaahi foomu kasitomu

Ko e ngaahi foomu Kasitomu ‘oku fiema’u ki he Konga 5 ‘o e Lao ko e -

(a) Foomu Kasitomu ki he Tohi Fakaha ‘o ha talafili fekau’aki
mo e tohi fakaha koloa hu atu ‘i he C14;

(b) Foomu Kasitomu ki he ngaahi koloa hu atu C12;
(c) Foomu kole ke fakahifo ‘a e koloa kuo fakaheka C21; mo e
(d) Foomu Kasitomu ‘o e fakaikiiki ‘o e ngaahi koloa kuo hu atu ke

toe hu mai C22.

52 Totongi fakaha ‘o e ngaahi koloa hu atu

(1) Kuo pau ki he Foomu Kasitomu C12 ke fakahu atu ki he Kasitomu
‘e he tokotaha fakahu koloa atu.

(2) Ko e totongi ki ha koloa hu atu ko e $2 ‘oku ala totongi ia ki he
‘ofisa Kasitomu ‘i he taimi ‘oku fakahu atu ai ‘a e foomu ki he
ngaahi koloa hu atu.

53 Fakahu atu ‘i he founga faka’elekitulonika

(1) ‘E ngofua ki he ngaahi Foomu koloa hu atu ke fakahu atu ‘i ha founga
faka’elekitulonika ‘i hano faka’ataa ‘a e tokotaha hu koloa atu ‘i ha
tohi.

(2) ‘E ngofua ki he Komisiona Pule ke ne fakangofua ha tokotaha hu koloa
atu ke ne fakahu atu ha Foomu fakahu koloa ‘i ha founga
faka’elekitulonika ‘i ha’ane fiemalie ko e taha hu koloa atu ki
tu’apule’anga ‘oku ne ma’u ‘a e;

(a) malava fakatekinikale;
(b) tu’unga ‘oku matu’aki faipau; mo
(c) ha founga ngaue ‘oku tatau mo e Kasitomu.

(3) Ko ha taha pe ‘oku ne uesia pe te ne liliu ‘a e fakamatala ‘oku fakahu
atu ‘i he tu’utu’uni ni ‘oku ne fakahoko ha hia pea kuo pau ke ne ala
mo’ua ‘i ha’ane halaia ki ha mo’ua pa’anga ‘ikai toe lahi hake ‘i he
$10,000.

54 Feitu’u ke fakahu ai

Kuo pau ki he ngaahi Foomu hu koloa kotoa pe ke fakahu ‘i he ‘ofisi
Kasitomu ‘i he taulanga pe feitu’u ‘a ia ‘e hu atu ai tukukehe ‘o ka kuo
tuku atu ha fakangofua ‘i ha tohi ‘e he Komisiona Pule ke fakahu ‘i ha
feitu’u kehe.

55 Sivi

(1) ‘I hano kole ‘e he taha hu koloa atu ke sivi ‘e he Kasitomu ‘a e koloa
ke hu atu kuo pau ke tuku atu ki he ‘ofisa Kasitomu ha taimi fe’unga
ke ne vakai’i mo and sivi‘a e ngaahi koloa pau koia na’e ‘uhinga ai ‘a
e tohi kole.

(2) ‘I ha fiemalie ‘a e ‘ofisa Kasitomu kuo fe’unga ‘a ‘ene ngaue ki he
koloa, kuo pau ke ne lekooti ‘a e fika faka’ilonga mo ha toe ngaahi
faka’ilonga kehe ‘i he Foomu Kasitomu C22 mo ‘oatu ki he taha kole
ha tatau ko e ‘uhi ke lava ‘a e taha kole ‘o ‘oatu ha tatau ‘o e foomu ko
ia ki he ‘ofisa Kasitomu ‘i hano toe fakahu mai.

56 Laiseni ke hu atu

(1) Kuo pau ki he taha hu atu ke ne ‘oatu ki he ‘ofisa Kasitomu ha
fakangofua pe ‘e fiema’u mei he pule’anga ki mu’a pe hu atu.

(2) Kuo pau ki he ‘ofisa Kasitomu ke ‘oua na’a ne fakangofua ha koloa
ke hu atu ki tu’apule’anga tuku kehe ‘oka kuo ne fiemalie kuo ‘osi
tuku kotoa atu ‘a e ngaahi tohi ngaue ‘oku fiema’u.

57 Faipau ‘a e taha hu koloa atu ki tu’apule’anga

‘E ngofua ki he ‘ofisa Kasitomu ke ne vakai’i pe sivi’i ‘a e koloa ke fakahu
atu , tu’utu’unni ke fa’oaki pe toe fa’oaki pe ‘oatu ha ngaahi fakahinohino
‘o fekau’aki mo e koloa pea kuo pau leva ki he taha hu koloa ke ne faipau
ki he ngaahi fakahinohino ko ia kimu’a pea ‘e fakangofua ke hu atu ‘a e
ngaahi koloa ko ia ki tu’apule’anga.

58 Fe’ave’aki ‘o e ngaahi koloa

‘O kapau ko e ngaahi koloa ke hu atu ‘oku fakangofua ‘e he kau ‘ofisa
Kasitomu ke ‘ave kae pule’i faka-Kasitomu –

(a) ke toe ngaue’aki ‘a e ngaahi totongi kuo tuhu’i pau ‘i he Ngaahi
Tu’utu’uni ni ‘oku ngaue’aki ki he ngaahi hu atu;

(b) kuo pau ke ‘ave ‘a e ngaahi koloa ‘i he halanga vaka hangatonu
taha;

(c) ko ha taha ‘oku ne tohi kole ki he Kasitomu ke ‘ave ‘a e ngaahi
koloa ‘i he feitu’u ‘o e hu atu ‘aki hono ‘oatu ha tali totongi ‘i ha
tohi.

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(2) Kuo pau ki ha pasese ‘oku hifo mei ha pe ‘oku heka ki ha vakapuna pe
vaka ke ne ‘alu hangatonu ‘i he taimi pe ko ia ki he feitu’u ‘oku ha ‘i
he tu’utu’uni ni ki he tu’uta pe koe fakaheka ‘o e uta pe ko ha toe
feitu’u koia ‘e tu’utu’uni ‘e he ‘ofisa Kasitomu.

(3) Kuo pau ki he pasese ‘oku lave ki ai ‘i he tu’utu’uni ko ‘eni, hili ‘a e
kakato ‘a e ngaue faka-‘Imikuleisoni, ke ne ‘alu hangatonu ki he feitu’u
kuo fokotu’u ‘i he Ngaahi Tu’utu’uni ni ki hono sivi ‘o e ngaahi
kofukofu pe ha toe feitu’u koia ‘e tu’utu’uni ‘e he ‘ofisa Kasitomu.

65 Tohi fakaha ‘a e pasese

Kuo pau ki ha pasese ‘oku tu’uta mai pe ‘oku mavahe atu mei he Pule’anga
ke ne tuku atu ha Fakaha ‘i he Foomu Kasitomu C23 kuo’osi fakafonu
kakato ki he ‘ofisa Kasitomu ‘i he tu’uta mai pe mavahe atu.

66 Ngaahi fiema’u ki he tohi fakahu

Koe ngaahi koloa ‘oku kau ki he uta na’e ‘ikai fakafolau mai mo ha taha
‘oku ‘ikai ko ha koloa fakafo’ituitui ‘a e kau kauvaka ‘oku fiema’u ke
fakahu ‘i he tohi fakahu tute ‘i he Foomu Kasitomu C23 ki he ‘ofisa
Kasitomu pea mo totongi ‘a e tute ‘o hange ‘oku fiema’u ‘i he Lao.

67 Fefononga’aki totonu pe ‘a kita

Ko ha vakapuna pe vaka ‘oku ngaue’aki ‘e ha kau pasese ko ha’anau founga
fefononga’aki pe ‘a nautolu ke nau tu’uta mai ki he Pule’anga -

(a) ‘e ngofua ke sivi ia ‘e he Kasitomu;
(b) ‘e fiema’u ‘a e ‘eikivaka ke ne tuku atu ha Foomu Kasitomu C24

kuo ‘osi fakafonu kakato ki he ‘ofisa Kasitomu; pea
(c) ‘e ala mo’ua ki he tute kasitomu ki he ngaahi vakapuna pe vaka

ko ia, tukukehe ‘o ka fiemalie ‘a e Komisiona Pule ko e fononga
ko ia ko e hu mai fakataimi.

68 Tauhi’anga koloa ‘a e kasitomu

(1) Kuo pau ki he ngaahi kofukofu na’e ‘ikai fakafolau mo ha taha na’e
te’eki ke ‘eke ‘oku pule’i ‘e he Kasitomu ke tauhi ‘i ha ‘elia kasitomu
kuo fakangofua ‘oku malu pe ko ha fale tauhi’anga fakataimi ‘i he
feitu’u fakahifo pe fakaheka ki he vaha’a taimi ko e ‘aho ‘e 7.

(2) Ko e uta ‘o ha taha foloa na’e ‘ikai folau fakataha mai moia ‘oku ‘ikai
tonu ke faka’ata ki hono ngaue’aki ‘i ‘api kae ‘oua kuo fakangofua ‘i
ha tohi ‘e he ‘ofisa Kasitomu.

(a) sikaleti ‘e 500 pe ko e sika ‘e 50 pe ko e tapaka kalami ‘e 250 pe
ko ha fa’ahinga kehekehe ‘o e ngaahi koloa ko ia ‘o fakakatoa ki
ha mamafa ‘ikai to e lahi hake he kalami ‘e 250.

(b) Uaine lita ‘e 4.5 pe ko ha pia lita ‘e 4.5 pe ko ha toe kava
malohi kehe lita ‘e 2.25;

(c) Hu’avai fakanamu lelei Lita ‘e .25 mo e kaloni kalami ‘e 50;
(d) Ngaahi koloa taautaha; pea
(e) mo e ngaahi koloa ‘oku ‘ikai ke ngaue’aki ki ha me’a faka-

Komesiale ka ko hono mahu’inga faka-katoa hono fakatau
taautaha ko e $500.

(2) ‘E ngofua ki ha pasese pe kauvaka ‘o ha vakapuna pe vaka ‘oku tu’uta
ki ‘uta pe ‘oku mavahe mei he vakapuna koia ‘o ‘ikai toe lahi hake ‘i
he houa ‘e 24 ke ne hifo ki ‘uta ‘ikai totongi ha tute, tapaka, sika pe
sikaleti kapau ‘oku ne fakaha totonu ki he’ene ngaue’aki pe ‘e ia pea
‘o kapau ‘oku ‘ikai lahi hake ‘i he kalami ‘e 25 hono fakakatoa.

78 Hu mai fakataimi

‘E ngofua ki he kau pasese ke ‘omai fakataimi ha koloa ki he Pule’anga ni
‘ikai ke totongi ha tute ka ke muimui ki he ngaahi founga ngaue ‘oku ha
atu ‘i he Konga 7 ‘o e Lao.

Konga 8 – Koloa hu atu pe hu mai ‘i he meili

79 Ko e kau ngaue Positi ‘Ofisi

(1) ‘E ngofua ki he Komisiona Pule ke ne fokotu’u ha ni’ihi ngaue ‘i he
ngaahi ngaue Positi ‘Ofisi ke fakahoko ha ngaahi fatongia ki he taumu’a
‘o ha lao kasitomu.

(2) Kuo pau ki ha taha kuo fokotu’u ‘i he tu’utu’uni ni ke ne fakahoko ‘a
e ngaahi ngaue, ngaahi mafai mo e ngaahi fatongia kuo hilifaki ‘e he
Lao mo e ngaahi Tu’utu’uni ni.

80 Ngaahi Foomu

‘E ngofua ke fiema’u ‘a kinautolu ‘oku ‘i ai ha’anau koloa meili ‘oku pule’i
‘e he Kasitomu ke tukuatu ki he Kasitomu ‘a e Foomu Kasitomu C13 pea
kuo pau ke totongi ha tute pe tukuhau ‘ekisia kimu’a pea ne toki ‘ave ‘a e
koloa meili ko ia.

81 Ngaahi koloa ‘oku tapui

Ka ‘i ai ha ‘ofisa ‘o e Ngaue Positi ‘Ofisi ‘oku tui ‘oku ‘i ai ha koloa meili
‘oku ‘i loto ha ngaahi koloa ‘oku tapu, kuo pau ki he ‘ofisa ko ia ke ne ‘ave
‘a e koloa meili ko ia ‘i he taimi pe ko ia ki ha ‘ofisa Kasitomu ke fakahoko
‘a e ngaue totonu ki ai ‘o fakatatau ki he Lao ‘a e Pule’anga.

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(3) Kuo pau ki he uta ‘o ha taha folau na’e ‘ikai folau fakataha mai moia
‘oku kei tuku hili ‘a e vaha’a taimi ‘oku lave kiai ‘i he tu’utu’uni ko
‘eni ke ‘ave ia lolotonga hono pule’i ‘e he Kasitomu ki ha Fale
Tuku’anga Koloa ‘a e Pule’anga pe Kasitomu kuo laiseni.

69 Fakahifo ‘a e kofukofu

(1) Kuo pau ki he ‘eikivaka ‘o ha vakapuna pe vaka ke ‘oua na’a ne
fakangofua ha kofukofu ‘a ha pasese ke fakahifo mei vakapuna pe
vaka tukukehe ‘o kapau kuo tukuatu ha fakangofua ‘i ha tohi mei he
‘ofisa Kasitomu.

(2) ‘E ngofua ki he ‘ofisa Kasitomu ke ne ‘oatu ki he ‘eikivaka ‘o ha
vakapuna pe vaka ha ngaahi fakahinohino fekau’aki mo e fakahifo ko
ia ‘a kofukofu ‘a e pasese pea kuo pau ki he ‘eikivaka ke ne fakahoko
‘a e ngaahi fakahinohino ko ia.

70 Ngaahi fiema’u ki he kauvaka

(1) ‘E ngofua ki ha memipa ‘o e kau kauvaka pe kau pasese ‘oku tu’uta ‘i
he Pule’anga ‘o si’i hifo ‘i he houa ‘e 24 ke fakangofua ‘o ‘ikai toe
lahi hake ‘i he fo’i sikaleti ‘e 25 ‘ikai toe totongi ‘a e tute kasitomu.

(2) ‘Oku ‘ikai ngofua ha toe koloa kehe ke fakalaka ‘i he fakangatangata
‘a e Kasitomu ‘ikai totongi ‘a e tute Kasitomu tukukehe ‘o ka
fakangofua ‘e he Lao pe Ngaahi Tu’utu’uni.

71 Sivi Kasitomu

‘E ngofua ki he Kasitomu ke sivi ha uta ‘a e kau pasese pe uta ‘a ha kau
kauvaka ki hono fakahoko lelei ‘a e Lao mo e Ngaahi Tu’utu’uni.

72 Kofukofu kuo ‘ave ki he ‘elia ‘a e kasitomu

(1) Kuo pau ki he uta ‘a ha pasese kuo fakahifo mei ha vakapuna pe vaka,
ke ‘ave hangatonu‘i he taimi ko ia ki he ‘elia ‘a e kasitomu ke fakahoko
‘a hono sivi ‘e he Kasitomu.

(2) ‘E ‘ikai ngofua ki ha taha ke ne hu ki ha ‘elia Kasitomu malu ‘oku
fakamatala’i ‘i he tu’utu’uni ni tukukehe ‘o kapau ‘e fakangofua ‘e
he ‘ofisa Kasitomu.

(3) Ko ha taha ‘oku hu ki ha ‘elia Kasitomu malu kuo fakamatala’i ‘i he
tu’utu’uni ni ka ‘oku ‘ikai ha fakangofua totonu, ‘oku ne fakahoko
ha hia pea ‘e ala mo’ua ‘o ka halaia ki he tautea pa’anga
‘ikai lahi hake ‘i he $5,000.

(4) ‘E ngofua ki ha taha ‘oku lave ki ai ‘i he tu’utu’uni ni ke ta’ofi ia
pea fekumi ‘e he ‘ofisa kasitomu ‘i hano fakaha ‘e he ‘ofisa
kasitomu ‘a ‘ene kaati faka’ilonga. (identity card)

73 Ngaue ki he kofukofu ‘a e pasese

(1) Ko e kofukofu ‘a ha pasese ‘e ngofua ke ngaue pe ki ai ‘a e pasese
ko ia pe ko ha taha kuo ne fakamafai.

(2) ‘E ngofua ki he ‘ofisa Kasitomu pe ko ha fakafofonga ‘o e ma’u
mafai ‘oku ne pule’i ‘a e feitu’u tu’uta mai, ke ne fili ha taha ke
ngaue ki he kofukofu ‘a e pasese.

74 Kau pasese ke nau tali ‘a e ngaahi fehu’i

Kuo pau ki ha taha ‘oku ‘o’ona ha kofukofu pasese ‘oku ‘i ha feitu’u
kasitomu malu ke ne tali ‘a e ngaahi fehu’i kotoa mo fakafonu kakato ‘a e
ngaahi tohi ngaue fekau’aki mo e –

(a) kofukofu ko ia, ko hono humai pe koe mo’ua ki he tute
kasitomu;

(b) tu’unga ‘o e tokotaha ko ia, fakatatau ki he Lao fekau’aki mo e
‘imikulesoni; mo e

(c) ngaahi me’a fakakolonitini mo e mou’i lelei fekau’aki mo e
tokotaha ko ia pe ko e kofukofu.

75 Fakaha ‘o e ngaahi koloa ‘oku fakangatangata mo tapui

Kuo pau ki ha pasese pe ko ha taha kauvaka ‘oku hu mai pe mavahe atu
mei he Pule’anga, ke ne fakaha ki he ‘ofisa Kasitomu pe ko e taha ko ia
‘oku ne fufuu’i ‘iai pe ‘ikai pe ‘oku folau fakataha mo ia pe ‘ikai ha kofukofu
‘oku ‘i ai ha -

(a) ngaahi koloa hu mai pe hu atu ‘oku fakangatangata pe tapui;
(b) ngaahi koloa ‘oku kau ‘i he fakangatangata ki he mo’ui pe

kolonitini; pe
(c) ngaahi koloa ‘oku totonu ke totongi tute pe tukuhau ‘ekisia ‘a

ia ko e ngaahi tute pe tukuhau ‘ekisia ko ia ‘oku te’eki totongi.
76 Pule’i ‘e he Kasitomu

(1) Ko e uta ‘o ha pasese ‘i ha vakapuna pe vaka ‘oku teu mavahe atu
‘oku ‘i he malumalu ia ‘o e Kasitomu mei he taimi ko ia na’e tuku atu
ai ke hu atu ki he taimi ko ia ‘oku hu atu ai

(2) ‘E ngofua ki he uta ‘oku lave ki ai ‘i he tu’utu’uni ni ke kumi, sivi’i,
fakaava pea malu’i ‘e he Kasitomu ki he fakahoko lelei ‘o e Lao mo e
Ngaahi Tu’utu’uni ni.

77 Ko e ngofua ‘o e kau pasese ki he koloa ‘ikai tute

(1) Ko e ngofua ‘o ha pasese ki he ngaahi koloa ‘ikai tute ‘oku hu mai, ‘i
he tokotaha kotoa ta’u 18 pe toe lahi ange ko e;

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82 Tanaki Tute
Ka tanaki ‘e he ‘Ofisa Pule ‘a e Positi ‘Ofisi ‘a e totongi tute kasitomu ‘oku
ala totongi ‘i he Lao pe Ngaahi Tu’utu’uni mei hono hu mai pe hu atu ‘o ha
koloa pe tohi meili, kuo pau ki he mahu’inga koia ke totongi ki he Komisiona
Pule.

Konga 9 – Ngaahi hu mai fakataimi

83 ‘Uhinga ‘o e ngaahi koloa ke ngaue’aki fakataimi

Ki he taumu’a ‘o e Ngaahi Tu’utu’uni ni, ko e ngaahi koloa kuo hu mai
ko e taumu’a ke ngaue’aki fakataimi ‘e ala ‘uhinga ia –

(a) ki he ngaahi koloa ki he ngaahi fakafiefia faka-Pule’anga, hopo
pe faka’ali’ali;

(b) ki he ngaahi koloa ki he monomono pe fakalelei;
(c) ngaahi koloa (‘ikai ke kau ai ‘a e me’akai, kava malohi mo e

tapaka) hu mai ‘e ha taha folau ‘eve’eva ki he’enau ngaue’aki
fakafo’ituitui lolotonga ‘enau ‘i he Pule’anga ni;

(d) ngaahi koloa ‘o ha fa’ahinga me’a ‘oku ‘ikai ke ngaue angamaheni
‘aki ‘i he Pule’anga, ka na’e fakahu mai ‘e he Komisiona Pule, ki
ha ngaue pe katoanga pau; mo e

(e) ngaahi koloa sipinga ‘a ha kau folau faka-Komesiale.

84 Ngaahi founga fakahoko ngaue

(1) ‘E ngofua ki he ‘ofisa Kasitomu ke ne fakangofua ha ngaahi koloa
‘oku ala hu mai ‘ikai tute (duty free) ‘i he Konga ni, ke fakahoko kiai
ha ngaahi ngaue ‘a ia ‘e tolonga mo tauhi ‘a e ngaahi koloa koia ‘i he
tu’unga ‘a ia na’e hu mai ‘aki ki he Pule’anga.

(2) Kuo pau ki he Foomu Kasitomu C25 ke fakahu ia ki he Kasitomu
kimu’a pea toki tuku atu e ha ngaahi koloa na’e hu fakataimi mai.

85 Fakaloloa ‘o e taimi

Kuo pau ki ha tohi kole ki he Komisiona Pule ki ha fakaloloa ‘o e
fakangatangata mahina ‘e 4 ki he ngaahi hu mai fakataimi ke ‘i he Foomu
Kasitomu C26, ka kuo pau ki he fakaloloa koia ke ‘oua na’a lahi hake ‘i he
mahina ‘e 12 fakakatoa.

86 Pule’i ‘e he Kasitomu

(1) Kuo pau ki he ngaahi koloa ‘oku hu mai ki he fonua ‘i he ‘uhinga ke
hu mai fakataimi ke pule’i ia ‘e he Kasitomu ‘o fakatatau ia ki he
Konga 2 ‘o e Lao.

(2) Kuo pau ki he tokotaha ‘o’ona pe ko e tokotaha ‘oku ne lolotonga
tauhi e koloa ‘oku ‘uhinga ki ai ‘i he Tu’utu’uni ni, ‘i hano fiema’u ‘e
‘ofisa Kasitomu, ke ne fakaha e ngaahi koloa ko ia pea kapau ‘e ‘ikai
te ne lava, ke ne totongi ‘a e tute kasitomu ‘o e ngaahi me’a ko ia.

94 Ngaahi Fiema’u ki he pule ‘a e kasitomu

(1) Ko e ngaahi koloa kotoa ‘oku pule’i ‘e he Kasitomu ‘i ha fale tuku’anga
koloa laiseni ‘a e Pule’anga pe Kasitomu, kuo pau ke ‘oua ‘e tufa, toe
fa’o, liliu pe fai ha ngaue ki ai ‘i ha fa’ahinga founga, tuku kehe pe ka
toki fakangofua ‘i ha tohi ‘e he ‘ofisa Kasitomu.

(2) ‘E ngofua ki he Komisiona Pule ke ne tuku ha totongi Kasitomu $20
ki he houa ka fiema’u ha ‘ofisa Kasitomu ke ‘alu ki ha fale tuku’anga
koloa laiseni Kasitomu ki he ngaahi ‘uhinga ‘oku ha ‘i he Lao mo e
ngaahi tu’utu’uni ni.

(3) Ka ‘i ai ha totongi Kasitomu ‘oku ala totongi ‘i he tu’utu’uni ni, ko e
‘ofisa Kasitomu kuo pau ke ne ‘ave ‘a e la’ipepa talitotongi ki he
tokotaha ‘oku ne fakahoko ‘a e totongi.

95 Ngaahi koloa ta’etute ‘oku tuku he fale tuku’anga koloa

Ko e ngaahi koloa ‘oku ‘ikai ke tute ‘e he Kasitomu, ‘e ‘ikai ngofua ke
tuku ia he fale tuku’anga koloa Kasitomu tuku kehe pe kapau ‘e fakamafai
‘e he Komisiona Pule ‘i ha tohi fakamafai.

96 Totongi (rent) ‘o e fale tuku’anga koloa pule’anga

(1) Ko e totongi (rent) ala totongi ki he ngaahi koloa ‘oku tuku ‘i he fale
tuku’anga koloa pule’anga ‘oku $10 ki he mita kupiki pe ko ha konga
ai ki he ‘aho pea ‘e ala totongi faka uike ua ia ‘e he taha ‘o’ona ‘a e
ngaahi koloa tuku kehe kapau kuo ‘i ai ha aleapau kehe kuo fakangofua
‘e he Komisiona Pule ‘i ha tohi.

(2) Ka fiemalie ‘a e Komisiona Pule ko e totongi (rent) ala totongi ‘i he
tu’utu’uni ni ko ha toenga mo’ua, ko e Komisiona Pule ‘e ngofua ke
ne ma’u ‘a e mo’ua ko ‘eni ‘i ha’ane totongi ha mahu’inga meimei
tatau mo e mo’ua ‘i ha mo’ua tukuhau ‘ekisia ngaue’aki ka na’e totonu
ke totongi ki he tokotaha totongi tukuhau ‘i he Lao Tukuhau ‘Ekisia
Ngaue’aki.

97 Fakatau atu ‘oku pule’i ‘e he Kasitomu

Ka ‘ave ha totonu ki ha ngaahi koloa ‘oku pule’i ‘e he Kasitomu ki ha taha
kehe ‘i ha fa’ahinga taimi pe hili hono humai, ko e tokotaha na’e ‘uluaki
‘a’ana ‘a e koloa pea mo e tokotaha fo’ou ‘oku ‘ave ki ai e koloa kuo pau
ke na fakamo’oni tohi nima ha Foomu Kasitomu C 31 kuo’osi fakafonu
kakato.

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87 Ko e fakangatangata ki hono fakatau atu

Kuo pau ki he ngaahi koloa ko ia ‘oku hu mai fakataimi ke ‘oua na’a fakatau
atu ‘i he Pule’anga ni tukukehe ‘o ka fuofua ma’u ha fakangofua ‘i ha tohi
mei he Komisiona Pule pea totongi mo e tute kasitomu.

Konga 10 – KO E VAKAPUNA MO E NGAAHI VAKA
FAKALOTOFONUA

88 Fe’aveaki ‘o e ngaahi koloa

‘E ngofua ki he ‘ofisa Kasitomu ke ne ‘oatu ha fakangofua ‘i ha tohi ki ha kole
mei ha taha kole ‘i he Foomu Kasitomu C27 ke ‘ave ha ngaahi koloa mei ha
vakapuna pe vaka fakalotofonua na’e tu’uta mai ‘i ha folau pe folau tahi
fakaevaha’apule’anga ki ha vakapuna pe vaka fakalotofonua ‘oku fakaha ‘i he
tu’utu’uni ni.

89 Tauhi’anga

(1) Ko e ngaahi koloa ‘oku pule’i ‘e he Kasitomu kuo uta ‘i ha fa’ahinga
vakapuna pe vaka fakalotofonua, kuo pau ke ‘ilonga ngofua pea tauhi
mavahe mei he ngaahi koloa ‘a ia ‘oku ‘ikai pule’i ‘e he Kasitomu.

(2) ‘E ngofua ki he ngaahi koloa ‘oku pule’i ‘e he Kasitomu ke ‘ave ia ‘i
ha vakapuna pe vaka fakalotofonua fakataha mo e ngaahi koloa ko ia
‘oku ‘ikai ke pule’i ‘e he Kasitomu ‘o kapau na’e fuofua ma’u ha
fakangofua mei he ‘Ofisa Kasitomu ‘i he Foomu Kasitomu C27 ka e
fakatatau ki he ngaahi tu’unga kuo hilifaki ‘i he fakangofua ko ia.

Konga 11: NGAAHI MALU’I TUTE

90 Mahu’inga ‘o e malu’i

(1) Ko e Komisiona Pule te ne tu’utu’uni ‘a e mahu’inga ‘o ha fa’ahinga
malu’i tute ka koe mahu’inga ko ia ke ‘oua ‘e laka hake ‘i he ngaahi
tute ala totongi ‘a e Kasitomu.

(2) Ko e ngaahi malu’i tute kuo pau ke fakahu ia ‘aki ‘a e Foomu Kasitomu
C28.

91 Malu’i kehe

Ka ‘ikai ke fiemalie ‘a e Komisiona Pule ki he mahu’inga pe ko ha toe
me’a kehe ‘o ha malu’i kuo’osi tali, ‘e ngofua ki he Komisiona Pule ke
‘eke ha malu’i fo’ou pea kuo pau ke tuku atu ia ‘i he taimi pe ko ia ‘e he
tokotaha ko ia.

Konga 12 – NGAAHI FALE TUKU’ANGA KOLOA MO E NGAAHI
FEITU’U NGOFUA

92 Ngaahi fokotu’utu’u malu’i

(1) Kimu’a pea toki tuku atu ‘e he Komisiona Pule ha laiseni ki ha fale
tuku’anga koloa laiseni Kasitomu kuo pau ke fiemalie e Komisiona
Pule ko e ngaahi fokotu’utu’u malu’i, ngaahi naunau langa, feitu’u
pea mo e ngaahi me’a kehe ‘o e feitu’u ‘oku fakamatala’i ‘i he laiseni
‘oku totonu ki he malu’i ‘o e ngaahi koloa mo e tukuhau.

(2) Ko e taha kole ki ha fale tuku’anga koloa Kasitomu kuo pau ke fakahu
ki he Komisiona Pule-

(a) ha Foomu Kasitomu C29 kuo’osi fakafonu kakato;
(b) Ko ha fika faka’ilonga tute (TIN);
(c) Ko ha malu’i ‘i he Konga 9 ‘o e Lao ‘i ha mahu’inga ‘oku pehe

‘e he Komisiona Pule ‘oku fiema’u fakatatau ki he tu’unga ‘o e
tohi kole ke fakapapau’i ‘a e tukuhau;

(d) ko ha fakamatala kehe ‘oku fiema’u ‘e he Komisiona Pule; pea
mo e

(e) totongi ‘o e $50 ko e totongi ‘o e tohi kole.

93 Fetukutuku ‘o e ngaahi koloa

(1) Ko e ngaahi tohi kole ke fetuku ha ngaahi koloa ‘oku pule’i ‘e he
Kasitomumei ha feitu’u ngofua ki ha toe feitu’u Kasitomu ngofua kuo
pau ke fai ia ‘i he Foomu Kasitomu C11 mo e C27.

(2) Ka fiemalie ‘a e Komisiona Pule ki ha tohi kole ‘oku fai ‘i he tu’utu’uni
ni, ‘e ngofua ke ne ‘ave ha tohi fakangofua ki hono fetukutuku ‘o e
ngaahi koloa ko ia fakatatau ki he founga ‘oku ha ‘i he tohi fakamafai.

(3) Ka ‘i ai ha taha kole kuo fakangofua ‘i he tu’utu’uni ni, te ne tokanga’i
‘a e ngaahi tute mo e tukuhau ‘ekisia ala totongi ‘i he ngaahi koloa ko
ia pea kuo pau ke totongi e ngaahi tute mo e tukuhau ‘ekisia ko ia ki
he Kasitomu kapau ‘e ‘ikai lava ‘e he taha ko ia ‘o tokanga’i ‘a e
ngaahi koloa ko ia ki he fiemalie ‘a e ‘Ofisa Kasitomu ‘i ha fa’ahinga
taimi pe.

(4) Ko e ngaahi fatongia mo e ngaahi mo’ua ‘oku tuku ki he taha ‘o’ona
ha fale tuku’anga koloa ‘osi laiseni ‘a e Kasitomu ‘oku ha he konga ni
‘oku tuku tatau pe mo ia ki ha taha ‘o’ona ‘o ha feitu’u ngofua ki hono
fakahoko ‘o e Lao mo e ngaahi tu’utu’uni ni.

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98 Ngaahi fatongia ‘o e tokotaha ‘oku ‘o’ona ‘a e fale tuku’anga koloa

(1) Ko e tokotaha ‘oku ‘o’ona ha fale tuku’anga koloa Kasitomu (pe ko
ha toe taha kehe pe ‘oku ‘i he mafai ni mei ha taimi ki ha taimi) ‘e
‘ikai ngofua ke ne tuku atu ha ngaahi koloa ‘oku pule’i ‘e he Kasitomu
mei he feitu’u ko ia-

(a) ke ngaue faka’api’aki tuku kehe leva ka ‘ave pea tuku ‘i he
tokotaha ko ia ‘a e ngaahi foomu kasitomu totonu ‘oku felave’i
mo e ngaahi koloa ko ia pea fakatatau ki he Konga 4 ‘o e
ngaahi tu’utu’uni ni; pe

(b) ki ha toe feitu’u kehe tuku kehe pe kapau koe tokotaha ko ia
kuo ‘uluaki ‘ave ki ai pea tuku ai ha tohi fakangofua ‘a e ‘ofisa
Kasitomu.

(2) Ko e tokotaha ‘o’ona ‘o ha fale tuku’anga koloa Kasitomu ‘oku ne
kaunga fakahangatonu pea ‘oku ne tauhi ‘a e kotoa ‘o e ngaahi koloa
‘oku pule’i ‘e he Kasitomu ‘i loto ‘i he feitu’u laiseni ko ia.

99 Ngaahi founga ngaue ‘o e fakahu ki he fale tuku’anga koloa

(1) Ko e tokotaha ‘oku ‘o’ona ‘o ha fale tuku’anga koloa Kasitomu kuo
pau ke nefakaha ki he fiemalie ‘a e Komisiona Pule ‘a e ngaahi koloa
kotoa pe ‘oku hu mai ki he feitu’u ko ia.

(2) Ka ‘i ai ha ngaahi koloa ‘oku pule’i ‘e he Kasitomu ‘oku fakataumu’a
ke ma’u ‘e ha fale tuku’anga koloa Kasitomu ka ‘oku ‘ikai ke
fakafiemalie ‘a e kofukofu ‘oku kofu ‘aki, ‘e toe fa’o ia hili ha sivi
faka-Kasitomu pea ke tokanga’i ia ‘e he Kasitomu kimu’a pea toki
tali ‘e he fale tuku’anga koloa ko ia.

(3) Ka ‘i ai ha koloa ‘e ‘ave ki he fale tuku’anga koloa Kasitomu pea
fiema’u ke toe fa’o koe’uhi ko ha fakatu’utamaki pe ko ha toe ‘uhinga
kehe, koe taha ‘o’ona ‘a e faletuku’anga koloa pe ko e feitu’u ngofua
kehe kuo pau ke fetu’uta ki he taimi pe ko ia ki he ‘Ofisa Kasitomu ke
tokanga’i ‘a e toe fa’o ‘o e ngaahi koloa ko ia.

(4) Ka ‘i ai ha ngaahi koloa na’e toe fa’o ‘i he fale tuku’anga koloa
Kasitomu fakatatau ki he tu’utu’uni ni, koe taha ‘o’ona ‘a e fale
tuku’anga koloa kuo pau ke ne fakaha ‘a e ngaahi koloa kotoa pe na’e
toe fa’o pea totongi ha tute mo ha tukuhau ‘ekisia kapau he ‘ikai ke
lava ‘o fakaha ha ngaahi koloa ki he fiemalie ‘o e ‘Ofisa Kasitomu.

110 Ngaahi kofukofu hu mai

Ko e ngaahi koloa kotoa pe ‘oku tuku he faletuku’anga koloa kuo pau ke
fa’o ia he ngaahi kofukofu na’e humai mai ‘aki tuku kehe pe kapau ‘oku
fakamafai’i ‘e he ‘ofisa Kasitomu ‘i ha tohi ke fa’o ‘a e ngaahi koloa ko ia
‘i he kofukofu ko ia na’e toe fa’o ai ‘a e koloa hili hono humai.

111 Ngaahi kofukofu kakato

Ko e ngaahi koloa pe kuo’osi kofukofu’i kakato ‘oku tuku he fale tuku’anga
koloa ‘e ngofua ke tufa pe ‘ave mei he fale tuku’anga koloa, tuku kehe ka
fakaha ‘e he ‘ofisa Kasitomu ‘i ha tohi fakamafai fekau’aki mo hano
tukuange fakakonga ‘a e koloa pea ke tauhi ‘e he taha laiseni ha hiki tatau
‘o e tohi ko ia.

112 Liliu ki he totongi (rent)

‘E ngofua ki he Komisiona Pule ke liliu ‘a e totongi ‘a e faletuku’anga
koloa ‘a e Pule’anga ‘a e ‘oku ha ‘i he ngaahi tu’utu’uni ni mei he taimi ki
he taimi pea ko e liliu ‘o e totongi ko ia ‘e pulusi ia ‘i he Kalonikali ‘o
Tonga kimu’a ‘a e ‘aho ‘ekamata ai e liliu.

113 Fakasi’isi’i ‘o e totongi nofo (rent)

‘E ngofua ki he Komisiona Pule ke fakasi’isi’i pe fakamafai’i ‘a e totongi fakafoki
‘o ha totongi nofo (rent) ‘oku ala totongi pe na’e totongi ‘i ha fa’ahinga koloa
na’e tuku he fale tuku’anga koloa pule’anga.

Konga 13 – Ngaahi Mafai ‘o ha ‘ofisa

114 Hiki tatau ‘o e ngaahi pepa fakalao

Ka fa’ao ‘e he Kasitomu ha fa’ahinga pepa fakamatala, ‘e hanga ‘e he ‘ofisa
Kasitomu ‘i ha kole ‘o hiki tatau ‘a e pepa fakamatala ko ia ‘o ‘ave ki he
taha kole ‘i loto ‘i ha taimi fakapotopoto.

115 Faka’auha ‘o e ngaahi koloa li’aki

Ka faka’auha ‘e he Komisiona Pule ‘a e ngaahi koloa li’aki, koe ngaahi
fakamole kotoa pe na’e fakatupu ‘e he Kasitomu, fakataha mo ha ngaahi
totongi tute mo e tukuhau ‘ekisia kehe, ‘e lava ke totongi fakafoki ia mei
he pa’anga hulu ‘o e fakatau.

116 Ngaahi sipinga ‘o e ngaahi koloa

‘E ngofua ki ha ‘ofisa Kasitomu ke to’o ha sipinga ‘o ha ngaahi koloa ‘oku
pule’i ‘e he Kasitomu ‘i ha fa’ahinga taimi pe koe’ uhi ko ha fakataumu’a
ki he ngaue ‘o e Lao Kasitomu.

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100 Fatongia ‘o e tokotaha ‘oku nofo ha feitu’u

Ko e ngaahi fatongia pea mo e ngaahi ngaue ‘oku tuku ki he taha ‘o’ona pe
ko e tokotaha ‘oku nofo he fale tuku’anga koloa Kasitomu ‘oku toe tuku pe
ia ki he tokotaha ‘o’ona pe ‘oku nofo ha toe feitu’u ngofua kehe.

101 Tamate’i

Ka tamate’i ‘e he Komisiona Pule ha laiseni ‘o ha fale tuku’anga koloa
Kasitomu, ko e ngaahi koloa ‘i he fale tuku’anga koloa ko ia ka ‘oku pule’i
‘e he Kasitomu, kuo pau ke ‘ave pe he taimi ko ia mei he fale tuku’anga
koloa Pule’anga.

102 Fale tuku’anga koloa pule’anga

‘E ngofua ki he Komisiona Pule ke ne fakaha ha feitu’u ke hoko ko e fale
tuku’anga koloa pule’anga, ke tauhi ai ‘a e koloa ‘oku pule’i, tuku pe ta’ofi
‘e he Kasitomu ‘i ha fakangofua mei he Kasitomu pe ko ha tu’utu’uni mei
he Komisiona Pule.

103 Ngaahi Liliu

Ka ‘i ai ha ngaahi koloa ala tute ‘oku pule’i ‘e he Kasitomu, ‘oku tuku ‘i he
fale tuku’anga koloa pule’anga, ‘oku fakakaukau ‘a e Komisiona Pule ‘oku
fiema’u ke toe fa’o, ke fakalelei’i e malu’i, pe ko ha toe fakalelei kehe, ko
e Komisiona Pule ‘oku ngofua, ‘i loto ‘i ha taimi fakapotopoto, hili ia ha
feinga ke fakaha ki he taha ‘o’ona ‘a e koloa, ke ne tu’utu’uni e fakalelei
ko ia, pea ka fiema’u, ‘e totongi fakafoki mai ha ngaahi totongi fakamole
mei he taha ‘o’ona e ngaahi koloa kimu’a pea toki tufa.

104 Fetukutuku

‘E ngofua ki he Kasitomu ke ‘ave ha koloa ‘i ha fa’ahinga ‘uhinga mei he
fale tuku’anga koloa pule’anga ki ha fale tuku’anga koloa kehe pe ko ha
toe feitu’u ngofua pea koe pule’anga kuo pau ke nau fua ‘a e ngaahi fakamole
‘o e fetukutuku pea, kapau ‘e lava, ke fakaha ki he tokotaha ‘oku ‘o’ona ‘a
e koloa, he vave taha.

105 Fakangatangata ‘o e taimi

(1) ‘E ngofua ki ha ngaahi koloa ke tuku ‘i he malumalu ‘o e Kasitomu ‘i
he fale tuku’anga koloa pule’anga ‘i ha uike ‘e 6 mei he taimi na’e
‘uluaki tuku ai ‘i ai. Hili e taimi ko ‘eni, koe ngaahi koloa ko ia ke
ngaue’aki ia ki he fatongia ‘a e Kasitomu, fakatau atu ia ‘i ha fakatau
tuki faka-pule’anga pe e tuku atu ia fakatatau ki he tu’utu’uni ‘a e
Komisiona Pule.

(2) ‘E ngofua ke tuku ha ngaahi koloa ‘i he malumalu ‘o e Kasitomu ‘i ha
faletuku’anga koloa laiseni ‘a e Kasitomu ‘i ha ta’u ‘e 2. Ka hili e
taimi ko ia, ko e taha ‘o’ona ‘a e koloa te ne fakahu ha tohi faka-hu
Kasitomu ki he ‘ofisa Kasitomu ke ne ngaue’aki faka’api, hu atu, hiki
mei he vaka ki he vaka, pe ko e kole ke toe fakahu ki ha fale tuku’anga
koloa.

106 Toe fakahu ki ha fale tuku’anga koloa

(1) ‘E ngofua ki he Komisiona Pule hili ha’ane ma’u ‘a e Foomu Kasitomu
C31 kuo‘osi fakafonu kakato ‘e he tokotaha ‘a’ana ‘a e koloa, ‘o
tu’utu’uni ke to e fakahu ‘a e ngaahi koloa ko ia ki he fale tuku’anga
koloa ke toe tuku ai ‘i ha vaha’a taimi ‘o a’u ki he mahina ‘e 6 kapau
‘oku fiemalie ‘oku ‘ikai ke ‘i ai ha fakatu’utamakai ‘e ala hoko ki he
tukuhau.

(2) Ka ‘i ai ha tohi kole ke toe fakahu ha koloa ki he fale tuku’anga koloa,
‘e ngofua ki he ‘Ofisa Kasitomu ke sivi e ngaahi koloa pea kuo pau ke
totongi ‘ehe taha tohi kole ‘a e ngaahi totongi ‘oku felave’i mo e sivi
ko ‘eni.

107 Mahu’inga Kasitomu

Koe mahu’inga Kasitomu ki he tute ‘o e ngaahi koloa kuo fakatau atu ‘i he
fakatau Kasitomu, ko e mahu’inga totongi fakatau ia ‘i ha fakatau tuki pe
ko ha fakatau atu pe ko ha mahu’inga ‘oku meimei tatau kapau ‘oku
faingata’a hono ma’u ‘o e mahu’inga ko ia.

108 Mo’ua

‘E ‘ikai ke lava ‘e ha me’a ‘i he konga ni ‘o ta’ofi ‘a e fakatau atu ‘o e ngaahi
koloa ‘oku pule’i ‘e he Kasitomu ‘e he taha ‘oku ‘a’ana ‘a e koloa, ‘i he taimi
‘oku tuku ai ‘i he fale tuku’anga koloa laiseni ‘a e pule’anga pe Kasitomu pe
ko ha toe feitu’u ngofua kehe tuku kehe ka liliu e fakaha ki he Kasitomu
fakatatau ki he ngaahi tu’utu’uni ni .

109 Ngaahi koloa ‘ikai ngofua ke tuku he fale tuku’anga koloa

‘E ngofua ki he Komisiona Pule ke tapui ke fakahu mai ha ngaahi koloa ke
tuku ‘i he fale tuku’anga koloa kapau ‘oku ne fakakaukau ‘oku ‘i ai ha
fakatu’utamaki ‘e ala hoko ki he tukuhau pe koe koloa ko ia ‘e fakatupu
maumau ki he ngaahi koloa kehe he fale tuku’anga koloa.

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Konga 14 – Puke mo fa‘ao

117 Totongi huhu’i fakafoki ‘o e ngaahi fakamole

‘E totongi huhu’i fakafoki ki he kasitomu ha ngaahi fakamole na’e fakahoko
‘i he tauhi, pe faka’auha ‘o ha ngaahi koloa na’e fa’ao pe puke pea ko e
ngaahi totongi ko ‘eni ke ma’u mei he fakatau atu ‘o e ngaahi koloa ko ia.

118 Ngaahi koloa ‘oku ala faka’auha

Ko e ngaahi koloa fa’ao pe puke ka ko ha ngaahi koloa ala faka’auha pe
ko ha monumanu mo’ui, ‘e ngofua ki he Komisiona Pule ke ne tu’utu’uni
ke ngaue’aki ‘a e ngaahi koloa ko ia ‘i ha founga tonu, ‘o kau pe ki ai mo
hono faka’auha, kapau ‘oku pehe ‘oku totonu ke fai.

Konga 15 – Fakatonutonu Fakalao

119 Ngaue fakalao

Ko e ngaahi hia ‘oku fakahoko fakafepaki ki he Lao ni ‘e faka’ilo ia fakatatau
ki he fili ‘a e Komisiona Pule, pea ko ha tautea pe tukuange ‘e fakahoko
‘i ha ngaue ‘a e Kasitomu ‘e lava ia ke hopo’i, faka’ilo pea lava ke fakafoki
‘i he taimi pe ko ia.

120 Tohi faka-mo’oni mahu’inga kasitomu

Ko ha tohi faka-mo’oni mei he Komisiona Pule fekau’aki mo e mahu’inga
‘o ha ngaahi koloa, ko e fakamo’oni fe’unga ia ki he Fakamaau’anga ki he
mahu’inga ‘o e ngaahi koloa ko ia.

121 Fakamo’oni tohi

‘I ha fiema’u ’i ha hopo faka-Kasitomu ke ‘oange ha fakamo’oni ‘o ha
tu’utu’uni ‘a e Komisiona Pule pe ko hono ngaahi tokoni, kuo pau ke fe’unga
ha fakamo’oni tohi ‘oku ne fakamo’oni’i ia.

122 Lipooti ta’efaka’aonga’i

Ko ha tohi fakamo’oni ‘o ha ta’efaka’aonga’i kuo fakamo’oni ki ai ha ‘ofisa
‘o e fakamaau’anga ‘e lau ia ko ha fakamo’oni fe’unga ko e koloa kuo
ta’efaka’aonga’i ‘i he ngaahi lao Kasitomu.

123 Mo’ua ‘a e kau talekita

(1) Kapau ‘e ‘ikai totongi ‘e ha kautaha ‘a e tute ‘o kau ai ‘a e ngaahi
tautea ‘oku fiema’u ‘e he Lao mo e Ngaahi Tu’utu’uni ni, ko e kau
talekita ‘o e kautaha ‘i he taimi na’e fakahoko ai ‘a e mo’ua ‘oku nau
mo’ua fakataha pea ‘ikai toe mavahevahe moe kautaha ke totongi ‘a
e tute mo ha ngaahi tautea fekau’aki mo ia.

129 Foomu Tohi Kole

Kuo pau ke ‘oatu ‘e he kau tohi kole fakafofonga Kasitomu kotoa ki he
Komisiona Pule ‘a e Foomu Kasitomu C32 fakataha mo e ngaahi tohi
fakaongoongo lelei, fakamo’oni ako pea mo e fakamatala kehe ‘oku fiema’u
‘i he foomu.

Konga 17 – PULE’I FAKANGAUE

130 Nofo’anga ‘i he ngaahi mala’e vakapuna mo e ngaahi uafu

Kuo pau ke ‘oatu ‘e he tokotaha kotoa ‘oku ‘o’ona ha uafu mo ha
mala’evakapuna ha ‘ofisi nofo’anga fe’unga ‘a ia ‘oku fakafiemalie ki he
Komisiona Pule ‘i he uafu pe ’i he mala’evakapuna ke ngaue’aki pe ‘eni ‘e he
kau ‘ofisa Kasitomu ‘oku nau ngaue ‘i he uafu pe mala’evakapuna mo ha fale
makehe pe ‘ofisi nofo’anga ki he malu’i mo hono sivi ‘o e ngaahi koloa pe kakai
‘i ha tu’utu’uni ‘i ha tohi ‘a e Komisiona Pule.

131 Ngaahi Tu’utu’uni Tohi

(1) ‘E ngofua ki ha taha ke tohi kole ‘o tau’ataina mei ha tautea ki he
Komisiona Pule ki ha tu’utu’uni tohi ‘i ha me’a pe fekau’aki mo e
ngaahi lao Kasitomu pe ko hono ngaue’aki pea kuo pau ki he
Komisiona Pule ke ne ’oatu ha tali ‘i ha tohi ki he taha kole ‘i loto ‘i
he ‘aho ‘e 30 mei he ‘aho na’e fakahoko ai ‘a e tohi kole.

(2) Kuo pau ko e ngaahi kole kotoa ‘i he tu’utu’uni ni ke ‘i he Foomu
Kasitomu C33 pea fakahu fakataha mo e totongi ‘o e tohi kole ko e
$20.

(3) Ko e ngaahi tu’utu’uni ‘i he tohi ‘oku ‘oatu ‘i he tu’utu’uni ni ‘a ia ka
‘oku makatu’unga ‘i he ngaahi mo’oni’i me’a tonu ‘i hono fakaha ‘i
he taimi ‘o e tohi kole, ’oku he ha’iha’i ‘a e Komisiona Pule mei he
‘aho na’e fakahoko ai ‘a e tu’utu’uni kae ‘oua kuo a’u ki ha ‘aho kuo
fakata’e’aonga’i ai ‘a e tu’utu’uni ko ia ‘i ha tohi pea kuo fakaha ia ki
he kakai ‘e he Kasitomu.

132 Kaunga faka-pa’anga

Kuo pau ‘e ‘ikai ke ‘i ai ha kaunga fakapa’anga ‘a ha taha ‘oku ne fakahoko
‘a e ngaahi mafai ‘i he Lao mo e Ngaahi Tu’utu’uni ni ‘i hono ngaohi,
fakata atu, hu mai pe fefakatau’aki ‘o ha koloa ala tute pe tukuhau ‘ekisia
tuku kehe ‘o kapau kuo fakapapau’i ‘a e kaunga ko ia kimu’a ki he
Komisiona Pule.

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(2) ‘E ‘ikai mo’ua ha talekita ‘i he palakalafi(1) tuku kehe ‘o kapau -

(a) kuo lesisita ha tohi fakamo’oni ‘i he Fakamaau’anga Lahi ‘o e
mahu’inga ‘o e mo’ua ‘o e kautaha pea kuo ‘i ai ha feinga ke
fakafoki ‘a e mahu’inga ko ia ‘a ia kuo fakafoki ta’efakafiemalie
ia, kakato pe konga; pe

(b) kuo kamata hono veteki pe ngaahi ngaue fakalao pe kuo veteki
(dissolve) ‘i ha ‘eke ‘o e mahu’inga ko ia pea kuo fakamo’oni’i
‘a e mo’ua ‘o e kautaha.

(3) ‘Oku ‘ikai mo’ua ha talekita ‘o ha kautaha ki ha tute pe tautea ‘oku ha
‘i he palakalafi (1) ‘o kapau na’e fakahoko ‘e he talekita ‘o fakahoko,
‘o fiemalie ki ai ‘a e Komisiona Pule, ha tu’unga tokanga fe’unga,
ngaue fakamaatoato mo taukei ke ta’ofi ‘a e ta’etotongi.

(4) ‘E ‘ikai ngofua ke sivi’i ha talekita ki ha mahu’inga ‘oku ne ala totongi
tu’utu’uni si’i (1) ‘i ha hili ha ta’u ‘e 5 mei he taimi na’e totonu ke
totongi mo ala totongi ai ‘a e tute.

124 Mo’ua ngaahi kautaha ‘ikai lesisita

(1) Kapau ‘oku ‘ikai totongi ‘e ha kautaha ’ikai lesisita ha tute ‘oku fiema’u
‘i he Lao mo e Ngaahi Tu’utu’uni ni, ko e kautaha ko ia mo e kotoa
‘ene ‘ofisa ‘i he taimi ‘oku fakahoko ai ‘a e mo’ua ‘oku nau mo’ua
fakataha pea ‘ikai to e mavahevahe pea ‘oku fiema’u kenau totongi ‘a
e mo’ua ko ia pe fatongia.

(2) Koe’uhi ko e taumu’a ‘o e tu’utu’uni ni, ko e “‘ofisa” ‘o ha kautaha
‘ikai lesisita ‘oku ‘uhinga ia -

(a) ‘i ha paatinasipi, ko e ongo hoa ngaue;
(b) ‘i ha kautaha fakataha, ko e kau kaunga ngaue ko ia,

‘o ‘ikai kau ai ha taha ‘oku tanaki pe ki he pa’anga fakakatoa ‘a
e kautaha fakataha pea ‘oku ‘ikai kau ‘i hono pule’i mo e fakalele
‘o e ngaue faka’aho ‘a e kautaha fakataha;

(c) ‘i he ngaahi kautaha kehe, ko e tokotaha ‘oku ne fakahoko ‘a e
ngaahi tu’utu’uni ‘a e kautaha ‘ikai lesisita ko ia.

(3) ‘E ‘ikai mo’ua ha ‘ofisa ‘i he palakalafi (1) tuku kehe ‘o kapau -

(a) kuo lesisita ha tohi fakamo’oni ‘i he Fakamaau’anga Lahi ‘o e
mahu’inga ‘o e mo’ua ‘o e kautaha ‘ikai lesisita pea kuo ‘i ai ha
feinga ke fakafoki ‘a e mahu’inga ko ia ‘a ia kuo fakafoki
ta’efakafiemalie ia, kakato pe konga; pe

(b) kuo kamata hono veteki pe ngaahi ngaue fakalao pe kuo
veteki (dissolve) ‘i ha ‘eke ‘o e mahu’inga ko ia pea kuo
fakamo’oni’i ‘a e mo’ua ‘o e kautaha ‘ikai lesisita.

(4) Ka ‘i ai ha taha kuo ‘ikai ke to e hoko ko ha ’ofisa ‘o e kautaha ’ikai
lesisita, ‘oku lau pe ia ko e ’ofisa ki he ngaahi taumu’a ‘o e Lao kae
‘oua kuo ma’u ‘e he Komisiona Pule ha fanongonongo ‘i ha tohi ‘a e
nofo ‘a e ’ofisa ko ia.

(5) ‘Oku lau ha ngaahi tohi kuo ‘ave ki he kautaha ‘ikai lesisita ‘i he Lao
pe Ngaahi Tu’utu’uni ni kuo ‘ave foki mo ia ki he kau ‘ofisa.

Konga 16 – KAU FAKAFOFONGA KASITOMU

125 Lisi ‘o e kau fakafofonga kasitomu

Kuo pau ke pulusi ‘e he Komisiona Pule ‘i he Kasete pe nusipepa ‘oku
tufaki lahi, ‘o ‘ikai to e si’i hifo ‘i he fakata’u, ha lisi ‘o e kakai ko e kau
fakafofonga Kasitomu kuo laiseni.

126 Ngaahi Taukei

Kuo pau ke ma’u ‘e he taha kotoa pe ‘oku kole ke laiseni ko e fakafofonga
Kasitomu ‘a e ngaahi me’a ni –

(a) ko e fakakakato ‘o ha ako fekau’aki tonu mo e kau fakafofonga
Kasitomu ‘a ia ‘e ngofua ki he Komisiona Pule ke ne tuhu’i
pau ‘a e ngaahi lesoni tefito ki ai (fakataha mo e ngaue’anga);

(b) ko ha taha kole ke laiseni fakafofonga Kasitomu kuo pau ke ne
fakapapau’i ‘oku ne ma’u ‘a e ngaahi fiema’u ‘a e Komisiona
Pule ki he taukei fe’unga kuo ma’u ‘e he taha ko ia ‘i he
ngaue’anga.

127 Totongi Laiseni Faka-ta’u

‘O kapau ‘e laiseni ‘e he Komisiona Pule ha taha ko ha fakafofonga
Kasitomu ‘e ala totongi ‘a e totongi fakata’u ‘o pehe ni -

(a) ki he tokotaha fakanatula $200; pea

(b) ki ha kautaha pe paatinasipi $500.

128 Malu’i tanaki atu

‘I ha to e tanaki atu ki he totongi laiseni fakata’u ‘oku ala totongi ‘e he
tokotaha laiseni, kuo pau ko e tokotaha laiseni tefito te ne to e totongi ‘a e
malu’i ‘i he mahu’inga ko e $5000 ‘a ia ko e mahu’inga ia ke fakapapau’i
‘a e malu ‘a e pa’anga hu mai mo e faipau ki he Lao mo e Ngaahi Tu’utu’uni.

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133 Fakapapau’i ‘o e Malu (Confidentiality)

Kuo pau ki he kau ‘Ofisa Kasitomu kotoa kenau fakamo’oni ‘i ha fakapapau
‘o fakaha kimu’a pea nau toki ngaue te nau talangofua kakato ki he ngaahi
tu’utu’uni fekau’aki mo e malu ‘i he Konga ko ‘eni.

134 Fakaha kuo fakamafai

‘E ‘ikai ta’ofi ‘e ha me’a ‘i he Konga ni ha fakaha ‘e ha ‘ofisa Kasitomu ‘o
ha pepa, fakamatala pe tu’utu’uni malu ‘o kapau ko e fakaha ko ia na’e
fakamafai’i ia ‘e he Komisiona Pule pe ‘e ha to e lao kehe ‘o e Pule’anga.

135 Hilifaki ‘o e ngaahi totongi tute

‘E ngofua ki he Komisiona Pule ke ne, ‘i ha fanongonongo ‘i he Kasete, pe
‘i ha nusipepa ‘oku tufaki lahi, hilifaki ha ngaahi totongi (charges) totongi
nofo (rent), pe totongi (fees) ‘a ia ‘oku pehe ‘oku fiema’u ki hono fakahoko
lelei ‘o e Lao mo e Ngaahi Tu’utu’uni.

136 Koloa tokoni

(1) “Koloa tokoni” ‘oku ‘uhinga ki he -

(a) koloa, kau ai ‘a e ngaahi me’alele mo e ngaahi me’a kehe ki he
fefononga’aki, ngaahi koloa me’akai, ngaahi koloa fakafaito’o,
vala, ngaahi kafu, ngaahi teniti, ngaahi fale ‘osi teuteu’i ke langa,
me’a sivi vai mo e ngaahi me’a tuku’anga vai pe ngaahi koloa
kehe ‘oku fu’u fiema’u, na’e ‘omai pe ma’u mai ko e tokoni
kiate kinautolu na’e uesia ‘e ha fakatamaki; mo ha

(b) me’angaue, ngaahi me’alele mo e ngaahi me’a kehe ki he
fefononga’aki, fanga manu ‘osi teuteu’i pau, ngaahi koloa
(supplies), ngaahi koloa fakataautaha mo e ngaahi koloa kehe
‘oku fiema’u ‘e he kau ngaue tokoni ‘i he fakatamaki ke fakahoko
honau ngaahi fatongia mo tokoni kiate kinautolu ‘i he’enau nofo
mo ngaue ‘i he feitu’u ‘o e fakatamaki lolotonga ‘a e vaha’a tai,mi
‘o ‘enau ngaue.

(2) ‘E ngofua ki he Komisiona Pule ke fakangofua ha ngaahi founga faka-
Kasitomu mo ha ngaahi fakapapau ‘oku faingofua pe ma’ama’a ange
‘i he fekau’aki mo e ngaahi koloa tokoni.

(3) Ko e ngaahi koloa tokoni ‘oku ma’u ko ha me’a’ofa mei ha ngaahi
sino kuo fakamafai’i ‘e he Komisiona Pule ke ngaue’aki ‘e he pe pule’i
‘e he sino ko ia pe ke tufa ‘ikai ha totongi ‘e he sino pe kenau pule’i
kuo pau ke fakahu mai ki he Pule’anga ni ‘o ‘ikai totongi ki ai ha
ngaahi tute Kasitomu, tukuhau ‘ekisia mo ha totongi (charges).

(3) ‘I ha fakatau atu ‘a e ngaahi koloa ‘i he fakatau tuki faka-Kasitomu,
kuo pau ki he taha uingaki tuki ke ne fakaha kimu’a ‘i hano fakatau ko
e ngaahi tuki kuo pau ke lau ‘oku kau ai ‘a e tute mo e totongi nofo
(rent) mo e ngaahi totongi (charges) ‘a ia kuo taimi ke totongi ki he
pule’anga pea ko ha ngaahi koloa kuo fakatau kuo pau ke totongi ia ‘i
loto ‘i he ‘aho ‘e 1, kae ‘ikai kuo pau ke ta’ofi ‘a e fakatau.

(4) Kuo pau ki he taha uingaki tuki ke ne ‘oatu ki he ‘ofisa Kasitomu ‘a e
fakamatala kakato ‘o e ngaahi koloa na’e fakatau mo e ngaahi totongi
ke fakahoko ‘i loto ‘i he ‘aho ‘e 2 mei he ‘aho ‘o e fakatau fakataha
mo e mahu’inga kuo ma’u ‘e ia ki he ngaahi koloa hili hono to’o ‘o ha
komisoni pe ngaahi fakamole kuo fakangofua.

(5) Kuo pau ko ha taha ‘oku ‘i ai ‘ene totonu ke ne ma’u ha toenga ‘o e
pa’anga ma’u mei he fakatau tuki Kasitomu ke ne tohi kole ‘i ha foom
C36 kuo fakakakato pea ‘omai ha fakamo’oni ki he fiemalie ‘a e
Komisiona Pule ‘a ‘ene totonu ki ha toenga.

141 Ngaahi koniteina ko ha ngaahi koloa kehekehe

Ko ha koniteina ‘oku ‘i ai ai ha ngaahi koloa kuo hu mai pe hu atu pea
‘oku tui ‘a e Komisiona Pule ‘oku –

(a) ‘oku ‘ikai ko hono fa’o’anga totonu pe angamaheni ia ‘o e ngaahi
koloa ko ia; pe

(b) na’e ngaohi ia ki ha ‘uhinga kehe mei he ‘uhinga totonu ‘oku
ngaue’aki e ngaahi me’a ko ia,

‘e ngofua ki he ‘ofisa Kasitomu ke ne lau ia ko e ngaahi koloa pea ‘oku
‘ikai ko ha fa’o’anga koloa, ‘a ia ka hoko ia, ‘e hilifaki ‘a e tute ‘i he
tu’unga totonu.

Na’e fa’u ‘i Nuku’alofa ‘i he ‘aho 18 ni ‘o Sanuali, 2008.

Komisiona Pule Pa’anga Hu Mai

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137 Ngaahi Houa Ngaue mo e ngaue makehe

(1) Kuo pau ko e ngaahi houa ngaue ‘o e ‘ofisi Kasitomu takitaha ko e
8:30 a.m. ki he 4:30 p.m. tuku kehe ‘o kapau ‘e fekau ‘e he Komisiona
Pule ‘i ai pe pe ‘i ha fiema’u ‘e ha taha ha ngaue ke fakahoko ‘i tu’a ‘i
he ngaahi houa ngaue ‘i he Foomu Kasitomu 34, ‘e ngofua ke faka’ataa
ha kau ‘ofisa Kasitomu ‘i tu’a ‘i he ngaahi houa ngaue anga maheni.

(2) Kuo pau ko e ngaahi tohi kole ki he ngaahi ngaue ‘a ha ‘ofisa ‘i tu’a
‘i he ngaahi houa ngaue ke fakahu atu ’o ‘ikai to e si’isi’i hifo
‘i he houa ngaue ‘e 2 pea kuo pau ke totongi ki he pa’anga hu mai
fakalukufua ‘a e Pule’anga ‘a e ngaahi totongi ‘oku ha ‘i he
tu’utu’uni 138 ‘e he taha ‘oku ne fiema’u ‘a e ngaue kimu’a pe hili
hono fakahoko ‘o e ngaahi ngaue.

(3) ‘O kapau koe’uhi ko e tohi kole ki ha ngaue makehe, kuo ma’u ngaue
ha ‘ofisa pea ‘oku ‘ikai ke fiema’u ‘ene ngaahi ngaue, kuo pau ke
totongi ‘e he taha na’a ne fakahoko ‘a e tohi kole ki he’ene ngaue kuo
pau ke ne totongi ‘a e houa ma’u ngaue ‘e 3 ‘o kapau ko ha ngaahi
‘aho Sapate mo e ‘aho malolo pea houa ma’u ngaue ‘e 2 ki he ngaahi
‘aho kehe.

138 Ngaahi Totongi ki he ngaue makehe

Ngaue makehe ‘i ha ngaahi fale tuku’anga koloa ponite

(1) Ki he ‘ofisa takitaha ki he houa takitaha lolotonga
‘a e ngaahi houa ngaue angamaheni $20.00

(2) Ki he ‘ofisa takitaha ki he houa takitaha lolotonga
‘a e faka’osinga ‘o e uike (weekend) pe ‘aho malolo
faka-Pule’anga $20.00

(3) Ki he ‘ofisa takitaha ki he houa takitaha ‘i ha ‘aho
‘oku ‘ikai fakahoko ai ha ngaue $20.00

‘Oku tanaki ki ai ‘a e totongi pe fokotu’utu’u fakapotopoto ki he
fe’alu’akikuo fakahoko mo e me’akai.

Ngaahi Taulanga mo e Mala’e Vakapuna Fakavaha’apule’anga

(4) Ki he ‘ofisa takitaha ki he houa takitaha lolotonga
‘a e ngaahi houa ngaue angamaheni ‘ikai ha totongi

(5) Ki he ‘ofisa takitaha ki he houa takitaha ‘
i tu’a ‘i he ngaahi houa ngaue angamaheni $20.00

(6) Ki he ‘ofisa takitaha ki he houa takitaha
lolotonga ‘a e faka’osinga ‘o e uike (weekend)
pe ‘aho malolo faka-Pule’anga $20.00

(7) Faka’ataa ‘o e ngaahu tu’uta pe mavahe
lolotonga ‘a e ngaahi houa ngaue angamaheni ‘ikai ha totongi

(8) Faka’ataa ‘o e ngaahu tu’uta pe mavahe ‘i tu’a
‘i he ngaahi houa ngaue angamaheni $80.00

(9) Faka’ataa ‘o e ngaahu tu’uta pe mavahe
lolotonga ‘a e faka’osinga ‘o e uike (weekend) pe
‘aho malolo faka-Pule’anga $100.00

Konga 18 – Naahi Me‘a Kehekehe

139 Hu’anga faka-‘elekitulonika

(1) Ka ‘i ai ha taha te ne lesisita ki he Komisiona Pule ke fetu’utaki faka-
‘elekitulonika pe ‘oku ne kau ki ha aleapau fetu’utaki faka-
‘elekitulonika ‘i he foomu C35 kuo tu’utu’uni, kuo pau ki he Komisiona
Pule ke ne ‘oatu ki he taha ko ia ‘a e fika faka’ilonga ‘a ia kuo pau ke
ngaue’aki ‘i he ngaahi fetu’utaki kotoa pe ki he Kasitomu mei he
tokotaha ni.

(2) ‘E ngofua ki he Komisiona Pule ke ne, ‘i ha’ane fiemalie ko ha taha
‘oku ‘ikaike ne faipau ki he ngaahi tu’unga ‘o e aleapau fetu’utaki
faka-‘elekitulonika, fakata’e’aonga’i ‘a e aleapau ko ia.

140 Ngaue’aki ‘o e pa’anga mei he fakatau tuki

(1) ‘E ngofua ki he Komisiona Pule ke ne fakatau tuki ha ngaahi koloa
na’e ma’u fakalao mai ‘i he ngaahi Lao tute pea ko e pa’anga ‘oku
ma’u mei he ngaahi fakatau ko ia ‘e ngaue’aki ia -

(a) ‘uluaki, ke totongi’aki e ngaahi fakamole ‘o e fakatau;
(b) ua, ‘i he taimi ‘oku kau ai ha tute pe ngaahi tukuhau ‘ekisia ‘i he

totongi ‘o e koloa, ke totongi ’a e tute pe ngaahi tukuhau ‘ekisia
ko ia;

(c) tolu, ke totongi ‘a e ngaahi totongi nofo (rent) mo e totongi
(charges) ‘o e fale tuku’anga koloa;

(d) fä, ke totongi ‘a e ngaahi totongi (charges) taulanga,
mala’evakapuna mo e uafu.

(2) ‘I ha fakatau atu ‘e he Komisiona Pule ‘a e ngaahi koloa ‘oku pule’i ‘e
he Kasitomu pea ‘oku ‘ikai ke kaunga mo ha ngaahi maumau lao faka-
Kasitomu ko e pa’anga mei he fakatau ko ia ‘e ngofua ke ala totongi
‘e he Komisiona Pule ki he kakai ‘oku ‘i ai ‘enau totonu ki he ngaahi
pa’anga ko ia hili hono ‘uluaki to’o ‘a e ngaahi mahu’inga ‘oku lau ki
ai ‘a e tu’utu’uni si’i (1).

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Peesi

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TOHI FANONGONONGO FAKAFOKI

FAKAPAPAU

Oku ou fakapapau'i heni, mo fakamo'oni hingoa, pe ko e kautaha 'oku ou ngaue ki ai na'ane fa'u uluaki tohi pea ko au ko e:

Ofisa Totonu Aho

Fakamo'oni Aho

/ /

Tali 'a e Kole

Hingoa 'o e Kautaha Lakanga 'i he Kautaha

Tu'asila

Fika Telefoni Fika Fax Tu'asila 'Imeili

Taha 'oku 'A'ana (kau ai ha taha ngaue 'o e kautaha 'a'ana)

Fakafofonga 'o e Taha 'oku 'A'ana

Oku 'ou toe fakapapau'i heni 'oku fakamafai'i au keu fakafoki 'a e tohi hu atu 'oku ha 'i 'olunga pea ko e fakamatala 'oku ha

i he foomu ko 'eni 'oku tonu mo kakato.

Hingoa 'o e Taha 'oku ne Fakafoki

Oku ou fakafoki heni 'a e tohi hu atu 'oku 'iloi ko'uhi ko e ngaahi fakaikiiki ko 'eni ('a ia 'oku ha 'i he tohi hu atu)

Fika Fale'i Hu atu ('A ia 'oku toe 'iloa ko e Fika Tohi Hu atu)

Faka'ikiiki 'o e taha 'oatu (Faka'ikiiki 'a ko e)

FAKANGOFUA HONO FAKAHIFO 'O E UTA KUO FAKAHEKA

NGAAHI TU'UTU'UNI KI HONO PULE'I 'O E TUTE MO E 'EKISIA 2008

LAO KI HONO PULE'I 'O E TUTE MO E 'EKISIA 2007
Foomu C21

Tu'utu'uni 51

298 299

301304

Fika Fakangaloku

Makehe (Fakamatala)

(c) Oku ou mahino'i kapau 'e 'ikai hu atu 'a e vaka 'e……………………………………..pea kuo pau keu totongi 'a e Tute Ngaahi Ngaue
a Tonga mo e Tukuhau Ngaue'aki ko e TOP ……………………………….
(d) Teu fakaha ki he Ngaahi Ngaue Kasitomu 'a Tonga 'i he taulanga tu'uta 'a e ngaahi fe'alu'aki 'a e vaka pea mo e ngaahi liliu ki he
eku tu'asila lolotonga 'eku 'i Tongani: pea
2. TKo e ngaahi fakaikiiki ko 'eni 'oku totonu mo mo'oni.

……………………………………………………………………….'Ofisa Kasitomu

Taulanga Fakamuimui pea toki tu'uta 'i Tonga



Taha 'oku 'a'ana / Taha 'oku Pule ………………………………………………………………. 'Aho …………………………………………

Ngaue'aki Faka'ofisiale

(b) he 'ikai ke ngaue'aki faka-komesiale 'a e vaka 'o haea atu pe ko hono fetuku 'o e koloa pe pasese 'o fakataumu'a ke totongi;

(a) he 'ikai he fakatau atu pe tu'uaki ke fakatau atu pe tuku atu 'a e vaka 'i Tonga ni ka e 'oua kuo fakangofua 'e ha 'Ofisa totonu;

Fakahu / Fakafo'ou

Taulanga Tu'uta

Faka'ikiiki:

Takimamata

Fakamatala:

Kouti Fakamatala kehe

Ngaahi Misini 'oku 'i loto Vaka

TOP

Fakakatoa, Totongi Makehe

VFD Pa'anga Muli Fetomgi Pa'anga VFD ( TOP)

CIF ( TOP)

Koloa Tute

Fika Taha Tuku atu.

'Iuniti Sitesitika

Fakaikiiki 'o e Ngaahi Koloa

Tute

Pa'anga 'o e fonua fe.

Taulanga 'oku Lesisita aiFo'u Langa Fa'ahinga Lesisita 'o e VakaLoloa

Loloa 'i Tongani

Ngaahi Taulanga 'e 'a'ahi ki ai 'i Tonga niAho tu'utaHingoa 'o e Vaka

Taulanga 'alu ki ai hili 'ae mavahe mei Tonga

Fonua tupu'anga

Kouti

Koau …………………………………………………………………………………………………….…………………… 'oku ou fakapapau -
1. Ko e taha nofo fonua muli au pea 'oku ou 'a'ahi fakataimi mai ki Tongani 'o a'u ki he mahina 'e 12, pea:


Kuo mavahe 'a e Vaka "……………………………………………………………………………………………." mei Tongani mei …………………………………………

Lahi 'o e Sitesitika

Totongi Makehe

Mahu'inga TOP

i he 'aho …………………………………………………………….

Fika Laine.
1

NGAAHI FAKAMATALA LAINE

……………… ……………………
(Sitapa) 'Aho 'Ofisa Kasitomu

TALI HONO FAKAHU FIKA

NGAAHI 'IOTE MO E VAKA IIKI

_______________________________________________________________________________________________________________________
Fakapapau:

Uhinga lahi 'o e tu'uta 'a e vaka 'i Tonga

Fonua Hu Atu

TOHI HU MAI (FAKATAIMI)

LAO KI HONO PULE'I 'O E TUTE MO E 'EKISIA 2007

NGAAHI TU'UTU'UNI KI HONO PULE'I 'O E TUTE MO E 'EKISIA 2008
Tu'utu'uni 62

Foomu C24

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BY AUTHORITY:
S. V. Pahulu, Acting General Manager,

Tonga Print Ltd, Nuku‘alofa, TONGA – 2008.

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