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Customs Tariff Act 1982 - Niue Customs Tariff (Cigarettes and Tobacco) Regulations 1991

NIUE


NIUE CUSTOMS TARRIFF (CIGARETTES AND TOBACCO) REGULATIONS 1991


At the Cabinet Chamber this 3rd day of September 1991.


PRESENT: The Cabinet of Ministers


PURSUANT to section 7 of the Niue Customs Tariff Act 1982, the Cabinet of Ministers hereby makes the following Regulations:


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REGULATIONS


1. Title - These Regulations may be cited as the Niue Tariff (Cigarettes and Tobacco) Regulations 1991.


2. Duty on tobacco and manufactured tobacco substitutes - Chapter 24 of the Niue Customs Tariff in amended, by deleting the Items and Duty Rates set out in the First Schedule to this Order, and substituting the Items and Duty Rates set out in the Second Schedule to this Order.


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FIRST SCHEDULE


Tariff Item
Description
Unit Qty
Duty Rate




2401.0000
Unmanufactured tobacco; tobacco refuse.
Kg.
50%
2402.0000
Cigars, cheroots,cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Kg.
300%
2403.0000
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
Kg.
300%

_______


SECOND SCHEDULE


Tariff Item
Description
Unit Qty
Duty Rate




2401.0000
Unmanufactured tobacco; tobacco refuse.
Kg.
50%
2402.0000
Cigars, cheroots,cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Kg.
460%
2403.0000
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
Kg.
460%

These Regulations are administered by the Treasury Department


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