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Customs and Excise Act

Commencement: 31st July 1984

LAWS OF TONGA

[1988. Ed]

CHAPTER 67

CUSTOMS AND EXCISE

ARRANGEMENT OF SECTIONS

PART I. - PRELIMINARY

SECTION

1. Short title.
2. Interpretation.
3. Powers of Officers.
4. What shall be deemed to be acts of Collector.
5. Hours of attendance.
6. Request by public for extra attendance.

PART II. - DUTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUTY

7. Customs and excise duties.
8. Controller may remit duty, rent, charges and fees.
9. Time of entry to govern duty payable.
10. Entry may be made before importation.
11. Excise duty to be paid at rate in force on delivery.
12. Effect of obligation to pay duty.
13. Duty of goods re-imported.
14. Goods entered for transhipment exempt from duty.
15. Assessment of value of imported goods liable to ad valorem duty.
16. Value, etc., in foreign currency to be converted to Tongan currency.
17. Assessment of value of exported or excisable goods.
18. Duty calculated on weight or measure.
19. Duty calculated on gross weight in certain cases.
20. Duties, etc., to be proportionate to quantity or value.
21. Abatement of duty.
22. Derelict, etc., goods liable to full duty unless damaged.
23. Damage to be assessed by the Collector.
24. No abatement on certain goods.
25. Qualification as to abatement.
26. Limitations as to wines and beers.
27. Strength of spirits.
28. Goods used contrary to purpose for which imported.
29. Penalty for not producing goods.
30. Goods imported for temporary use or purpose.
31. Disposal of deposit.
32. Certain goods only may be imported for temporary use.
33. Contract prices of imported goods may be adjusted to meet change in duty.
34. Controller may prohibit importation, carriage coastwise or exportation.
35. Goods prohibited or restricted to be imported.
36. Goods prohibited or restricted to be exported.
37. Saving as to goods in transhipment or stores.
38. Prohibitions and restrictions elsewhere provided.
39. King in Council may direct granting of drawback.
40. Declaration by owners of goods exported on drawback.
41. Certification of debenture.
42. Evidence of landing or disposal of drawback goods.
43. Time limit for debenture payment.
44. Refund of duties overpaid.

PART III. - ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS

45. Procedure on arrival.
46. Collector may direct mooring and discharge.
47. Officer may board aircraft or ship.
48. Officer may open if access not free.
49. Penalty for interfering with seal, etc., or failing to unload goods if required.
50. Goods unlawfully discharged.
51. Search of persons.
52. Special authority may be required before search.
53. Search of a female.
54. Control of small craft.
55. General regulations for small craft.
56. Penalty for infringement of regulations respecting small craft.
57. Licences for small craft.
58. Accommodation of officer
59. Report of aircraft or ship.
60. Certain goods to be reported separately.
61. Master to report certain goods before breaking bulk.
62. Penalty for not making due report.
63. Penalty for not accounting for package reported.
64. Determination of duty under section 63.
65. Refund to consignee where goods not received.
66. Master to answer questions.
67. Penalty for wrongly breaking bulk.
68. Master to deliver previous clearance.
69. Aircraft or ship abandoned may be seized.
70. Report when discharging at more than one port.
71. Unloading, entry, removal and delivery of goods.
72. Restriction on delivery of goods.
73. Goods other than cargo.
74. Forfeiture.
75. Delivery of bullion, etc., and perishable goods requiring refrigeration.
76. Entry in absence of documents.
77. Disposal of amount paid for provisional entry.
78. Goods not entered after declaration.
79. Power to waive production of documents.
80. Payment of additional sum in certain cases.
81. Goods deemed to be in a King's warehouse.
82. Goods not entered or delivered to be deposited in a King's warehouse.
83. Goods deposited in a King's warehouse may be sold.
84. Freight on goods deposited in a King's warehouse.
85. Goods deposited in a King's warehouse may be examined.
86. Goods may be entered by shipowners, etc.
87. Computation of time.
88. Aircraft or ship may be detained until goods landed.
89. Restrictions as to passengers and other persons.

PART IV. - WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA

90. Warehousing.
91. Government not liable for loss in warehouses or customs areas.
92. Private warehouses and customs areas.
93. Warehouse keeper, etc. not to enter warehouse without permission.
94. Warehouse keeper, etc. to provide facilities.
95. Revocation of order approving warehouse.
96. Disposal of goods on revocation.
97. Procedure as to warehousing.
98. Goods to be warehoused in packages in which imported, and may be required to be marked.
99. Penalty for interfering with storage of goods in a private warehouse.
100. Storage of goods in private warehouse or customs area.
101. Warehouse keeper neglecting to arrange, stow and maintain goods.
102. Goods to be produced to officer.
103. Penalty for not warehousing, etc.
104. Penalty for illegally opening warehouse, customs area or transit shed.
105. Penalty for embezzling warehoused goods, etc.
106. Proper officer may do reasonable acts to warehoused goods.
107. Importer or owner to pay cost of action taken under section.
108. Removal of warehoused goods to another warehouse.
109. Procedure on delivery.
110. Goods removed subject to warehouse regulations.
111. Goods removed may be entered for use in the Kingdom or for exportation.
112. Removal etc., to be subject to certain conditions.
113. Collector may remove goods warehoused in a Government warehouse.
114. Re-warehousing.
115. Re-examination not required in certain cases.
116. Disposal of goods not re-warehoused.
117. Warehoused goods entered or sold, must be removed within 14 days.
118. Delivery in special circumstances.
119. Stores.
120. Duty to be paid according to original account.
121. Goods entered for exportation or use as aircraft's or ship's stores exempt from duty.

PART V. - LOADING AND EXPORTATION OF GOODS

122. Entry of ships outwards.
123. Rummage certificate.
124. Licence to unload or load at a sufferance wharf.
125. Conditions to be; observed.
126. Delivery of licence after unloading or loading.
127. Subsequent procedure.
128. Penalty for breach of sections 122 to 127.
129. Limitation.