LAWS OF TONGA

CUSTOMS AND EXCISE (AMENDMENT) REGULATIONS 2000

GS 9H of 2000

CUSTOMS AND EXCISE ACT (CAP. 67)

IN EXERCISE of the powers conferred on him by section 265 of the Customs and Excise Act (Cap. 67), His Majesty in Council makes the following Regulations: -

1.

(1). These Regulations may be cited as the Customs and Excise (Amendment) Regulations 2000. 

(2). The Customs and Excise Regulations (Cap. 67) are in these Regulations referred to as the Principal Regulations. 

2. These Regulations comes into force on the same day as the Revenue Administration Act 2000 comes into force. 

3. Regulations 4, 5, 9, 14, 20, 24, 26, 29, 32, 34, 35, 36, 37, 41, 44, 45, 46, 47, 49, 50, 52, 58, 65, 73, 74, 77, 80, 81, 84, 89, 94, 105, 106, 107, 112, 113, 116, 117, 120, 122, 123, 125, 127, 129, 131, 136, 137, 139, 140, 142, 147, 159, 164, 165, 167, 170, 174 and 176 of the Principal Regulations are amended by deleting the word "Collector" wherever it appears and replacing it with "Chief Commissioner". 

4. Regulations 39, 64, 93, 104, 146, 150, 152, 156, 157, 161, 162, 169, 171, 178 and 179 of the Principal Regulations are amended by deleting the word "Controller" wherever it appears and replacing it with "Chief Commissioner". 

5. Regulations 68, 69, 151, 153, 155 and 179 of the Principal Regulations are amended by deleting the words "Collector" and "Controller" wherever they appear and replacing them with "Chief Commissioner". 

6.. Regulation 120 of the Principal Regulations is amended -

(i). in sub-regulation (1) by deleting the words "in writing to the Collector"; 

(ii). in sub-regulations (1) and (2) by deleting the words "Controller" wherever it appears and replacing it with "Chief Commissioner". 

7. Regulations 165 and 166 of the Principal Regulations are amended by deleting the words "Chief Postmaster" wherever they appear and replacing them with "Chief Commissioner". 

8.. Regulation 168 of the Principal Regulations is amended –

(i). in sub-regulation (1) by deleting the words "Controller" and "Collector" and replacing them with "Chief Commissioner"; 

(ii). in sub-regulation (2) by deleting the word "Collector" where it first appears and replacing it with "Chief Commissioner"; 

(iii). in sub-regulation (2) by deleting the word "Controller" and replacing it with "Chief Commissioner"; 

(iv). in sub regulation (2) by deleting the words "to the Collector". 

9. The Third and Fourth Schedules of the Principal Regulations are amended by deleting the word "Collector" wherever it appears and replacing it with "Chief Commissioner." 

Made at Nuku‘alofa this 10 day of November, 2000. 

By Order, Clerk to Privy Council.