Home | Databases | WorldLII | Search | Feedback Niue Consolidated Subsidiary Legislation

Port and Service Tax Regulations 1952

NIUE LAWS
LEGISLATION AS AT DECEMBER 2006

PORT AND SERVICE TAX REGULATIONS 1952

1 These are the Port and Service Tax Regulations 1952.

2 [Spent]

3 (1) Subject to the paragraph (2), there shall be levied and payable on all goods imported into Niue a port and service tax at the rate of 21/2 per cent ad valorem.

(2) There shall be exempted from the payment of the tax passengers’ baggage and effects of the following kinds which are not intended for any other person or for sale, namely –

(a) Wearing apparel and other personal effects which have been worn or are in use by persons arriving at Niue;

(b) Implements, instructions, and tools of trade, occupation, or employment of any passenger which have been in use by that passenger for not less than twelve months prior to his embarkation;

(c) Household or other effects which have been in use for not less than twelve months prior to embarkation by the persons or families bringing them to Niue;

Provided that if the household or other effects are not imported within 5 years from the date of the arrival in Niue of the persons or families by whom they have been used, they shall be exempted under this paragraph only with the approval of the Minister.

4 For the purposes of these Regulations the value of any goods imported into Niue shall be determined in accordance with the Customs Act 1966.

5(1) The port and service tax imposed by these Regulations shall constitute a debt due to the Crown by the importer of the goods, and shall be payable before the entry of the goods is passed by the Revenue Manager.

(2) In this regulation the term "importer" has the same meaning as in the Customs Act 1966.

6 The port and service tax imposed by these Regulations shall be in addition to and not in substitution for any lighterage charge or any other charges payable in respect of the landing of any such goods on Niue.

––––––––––––––––––––