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Minimum tax payable \par }{\fs24\insrsid2171194\charrsid2171194 15.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Warehousing of goods}{\fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 16.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Recovery}{\fs24\insrsid2171194 of tax paid in error}{\fs24\insrsid2171194\charrsid2171194 \par 17.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Refund of }{\fs24\insrsid2171194 tax paid in error \par }{\fs24\insrsid2171194\charrsid2171194 18. Recovery of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 refunded in error \par 19.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Drawback not allowed when g}{\fs24\insrsid2171194 oods}{\fs24\insrsid2171194\charrsid2171194 exported \par }{\fs24\insrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2171194 {\b\fs24\insrsid2171194\charrsid2171194 PART III }{\b\fs24\insrsid7937847 -}{\b\fs24\insrsid2171194\charrsid2171194 POWERS OF OFFICERS \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 20.}{\fs24\insrsid2171194 Power}{\fs24\insrsid2171194\charrsid2171194 to impound documents}{\fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 21.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 P}{\fs24\insrsid2171194 owe}{\fs24\insrsid2171194\charrsid2171194 r to question persons and require production of }{\fs24\insrsid2171194 documents}{ \fs24\insrsid2171194\charrsid2171194 \par 22.}{\fs24\insrsid2171194 }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 warrants \par }{\fs24\insrsid2171194\charrsid7937847 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2171194 {\b\fs24\insrsid2171194\charrsid2171194 PART IV - SECURITIES \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2171194 \par 23. 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part of the Customs Acts}{\fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 46.}{\fs24\insrsid16319912 Repeals}{\fs24\insrsid2171194 \par }{\fs24\insrsid16319912 Schedules \par \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16319912 {\fs24\insrsid7937847 -------------------------------------------}{\fs24\insrsid16319912 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3885198 {\fs24\insrsid16319912 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16319912 {\b\fs24\insrsid2171194\charrsid16319912 1984, No. 10 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3885198 {\fs24\insrsid16319912 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7937847 {\fs24\ul\insrsid16319912 An Act to impose }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\ul\insrsid16319912 and to provide for assessment levy and collection \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3885198 {\fs24\ul\insrsid16319912 \par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16319912 {\fs24\insrsid16319912 (26 June 1984)}{\fs24\insrsid16319912\charrsid16319912 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3885198 {\fs24\insrsid16319912\charrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\b\fs24\insrsid2171194\charrsid16319912 BE IT ENACTED}{\fs24\insrsid2171194\charrsid2171194 by the Parliament of the }{\fs24\insrsid7937847 Cook Islands}{ \fs24\insrsid2171194\charrsid2171194 and b}{\fs24\insrsid16319912 y}{\fs24\insrsid2171194\charrsid2171194 the }{\fs24\insrsid16319912\charrsid2171194 authority}{\fs24\insrsid2171194\charrsid2171194 of the same, as follows:}{\fs24\insrsid2171194 \par }{\fs24\insrsid16319912\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 1.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid16319912\charrsid16319912 Short t}{\fs24\ul\insrsid2171194\charrsid16319912 itle}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 This Act may be cited as the}{\fs24\insrsid2171194 }{\fs24\insrsid16319912 Priv}{\fs24\insrsid2171194\charrsid2171194 ate Import Act 1}{\fs24\insrsid16319912 98}{\fs24\insrsid2171194\charrsid2171194 4.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16319912 \par }{\fs24\insrsid2171194\charrsid2171194 2.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16319912 Interpretation}{\fs24\insrsid2171194 -}{\fs24\insrsid10109832 In this Act, unless the con}{\fs24\insrsid2171194\charrsid2171194 t}{ \fs24\insrsid10109832 ext}{\fs24\insrsid2171194\charrsid2171194 otherwise requi}{\fs24\insrsid10109832 res:}{\fs24\insrsid2171194 \par }{\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10109832 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Collector}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means any officer appointed Customs at any port and includes the Customs, and the chief officer of Cus}{\fs24\insrsid10109832 toms}{\fs24\insrsid2171194\charrsid2171194 or other place and any proper officer time bein}{\fs24\insrsid10109832 g}{ \fs24\insrsid2171194\charrsid2171194 in place of the Collector }{\fs24\insrsid3885198 either generally }{\fs24\insrsid2171194\charrsid2171194 or in respect of any of his powers or }{\fs24\insrsid3885198 function and }{ \fs24\insrsid2171194\charrsid2171194 whether during any vacancy in the off}{\fs24\insrsid3885198 ice of collector}{\fs24\insrsid2171194\charrsid2171194 or otherwise;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10109832 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 declaration}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means a declaration made}{ \fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 accordance with the provisions of this Act; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid10109832 d}{\fs24\insrsid2171194\charrsid2171194 ocuments}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 includes books;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Goods}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means all kinds of movable pens personal property \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Intent to defraud the revenue}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4528303 {\fs24\insrsid10109832\charrsid10109832 (a}{\fs24\insrsid10109832 ) An intent to evade, or to enable any other person to evade, payment of the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 or any part of the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 payable or any goods; or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10109832 {\fs24\insrsid10109832 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4528303 {\fs24\insrsid10109832 (b) An intent to obtain, or to enable any other person to obtain, in respect of any goods, any refund of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 not authorised by law; or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10109832 {\fs24\insrsid10109832 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4528303 {\fs24\insrsid10109832 (c) An intent to evade, or to enable any other person to evade, payment of any money payable to the Crown under this Act. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10109832 {\fs24\insrsid10109832 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Minis}{\fs24\insrsid10109832 ter}{\fs24\insrsid7937847 "}{\fs24\insrsid10109832 means the M}{ \fs24\insrsid2171194\charrsid2171194 i}{\fs24\insrsid10109832 ni}{\fs24\insrsid2171194\charrsid2171194 ster of Custo}{\fs24\insrsid10109832 ms;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Officer}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 or }{\fs24\insrsid7937847 "}{ \fs24\insrsid2171194\charrsid2171194 Officer of Customs}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means }{\fs24\insrsid10109832 any person employed }{\fs24\insrsid2171194\charrsid2171194 i}{\fs24\insrsid10109832 n}{ \fs24\insrsid2171194\charrsid2171194 the service of the Customs;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 imposed }{\fs24\insrsid2171194\charrsid2171194 by }{\fs24\insrsid10109832 th}{\fs24\insrsid2171194\charrsid2171194 is Act;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid10109832 R}{\fs24\insrsid2171194\charrsid2171194 egistered Business}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means the activity or activities}{\fs24\insrsid10109832 for}{\fs24\insrsid2171194\charrsid2171194 which registered under the Turnover }{\fs24\insrsid10109832 Tax }{\fs24\insrsid2171194\charrsid2171194 Act 1980;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid7937847 "}{\fs24\insrsid10109832 T}{\fs24\insrsid10189081 axable g}{\fs24\insrsid2171194\charrsid2171194 oods}{\fs24\insrsid7937847 "}{ \fs24\insrsid2171194\charrsid2171194 means goods of a class}{\fs24\insrsid2171194 }{\fs24\insrsid10109832 or }{\fs24\insrsid2171194\charrsid2171194 kind }{\fs24\insrsid10109832 for the time }{\fs24\insrsid2171194\charrsid2171194 being exempted from }{ \fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 .}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10109832\charrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10109832 {\b\fs24\insrsid2171194\charrsid10109832 PART I }{\b\fs24\insrsid7937847 -}{\b\fs24\insrsid2171194\charrsid10109832 ADMINISTRATION}{\b\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10109832 {\b\fs24\insrsid10109832\charrsid10109832 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2171194\charrsid2171194 3.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid10109832 Act to be administered by the Customs Depart}{ \fs24\ul\insrsid10109832\charrsid10109832 ment}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 This }{\fs24\insrsid10109832 Act shall }{\fs24\insrsid2171194\charrsid2171194 be administered by the Customs Department as constituted}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 by t}{\fs24\insrsid10109832 he}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid10109832 Customs }{ \fs24\insrsid2171194\charrsid2171194 Act}{\fs24\insrsid10109832 }{\fs24\insrsid2171194\charrsid2171194 1}{\fs24\insrsid10109832 913;}{\fs24\insrsid2171194 }{\fs24\insrsid10109832 an}{\fs24\insrsid2171194\charrsid2171194 d}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 the}{\fs24\insrsid2171194 }{\fs24\insrsid10109832 M}{\fs24\insrsid2171194\charrsid2171194 inister,}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 the}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 Comptroller}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 and}{\fs24\insrsid2171194 }{\fs24\insrsid10109832 eve}{\fs24\insrsid2171194\charrsid2171194 ry}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 Collect}{\fs24\insrsid10109832 or shall have and may exercise in respect of the collection of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 the like powers and authorities (so far as the same are applicable and with all the necessary modifications) as if the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid10109832 were duty under the Customs Act 1913.}{\fs24\insrsid2171194 \par }{\fs24\insrsid10109832 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12002840 {\b\fs24\insrsid12002840\charrsid12002840 PART II }{\b\fs24\insrsid7937847 -}{\b\fs24\insrsid12002840\charrsid12002840 IMPOSITION AND COLLECTION}{ \b\fs24\insrsid10109832\charrsid12002840 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12002840 \par 4. }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\insrsid12002840 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 (1) Subject to the provisions of}{\fs24\insrsid2171194 }{\fs24\insrsid12002840 thi}{ \fs24\insrsid2171194\charrsid2171194 s Act, }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid12002840 shall}{\fs24\insrsid2171194\charrsid2171194 be levied, collected and paid on al}{\fs24\insrsid12002840 l}{\fs24\insrsid2171194\charrsid2171194 goods}{\fs24\insrsid12002840 imported into the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 for use in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 a}{\fs24\insrsid12002840 t}{ \fs24\insrsid2171194\charrsid2171194 the rate}{\fs24\insrsid12002840 of five cents of the }{\fs24\insrsid2171194\charrsid2171194 value o\'a3 those goods.}{\fs24\insrsid2171194 \par }{\fs24\insrsid12002840\charrsid2171194 \par }{\fs24\insrsid12002840 (2) Subject to }{\fs24\insrsid2171194\charrsid2171194 subsection (2A), and notwithstanding anything in Act shall apply to goods }{\fs24\insrsid7937847 -}{\fs24\insrsid2171194 \par }{\fs24\insrsid12002840\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12002840 {\fs24\insrsid12002840\charrsid13000715 (a)}{\fs24\insrsid12002840 imported into }{\fs24\insrsid2171194\charrsid2171194 the }{\fs24\insrsid7937847 Cook Islands}{ \fs24\insrsid2171194\charrsid2171194 for the purpose of being sold, by }{\fs24\insrsid12002840 a person liable }{\fs24\insrsid2171194\charrsid2171194 to pay turnover tax pursuant to the provisions of }{\fs24\insrsid12002840 the Turnover Ta}{ \fs24\insrsid2171194\charrsid2171194 x Act 1980; and}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12002840 {\fs24\insrsid12002840\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12002840 {\fs24\insrsid12002840\charrsid13000715 (b)}{\fs24\insrsid12002840 where the gross}{\fs24\insrsid2171194\charrsid2171194 receipts derived if the goods were sold in the }{\fs24\insrsid12002840 course of that }{\fs24\insrsid2171194\charrsid2171194 person carrying on business, would be subject to }{\fs24\insrsid12002840 turnover tax. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12002840 \par (2A) Subsection (2) shall }{\fs24\insrsid2171194\charrsid2171194 only apply where the importer has first }{\fs24\insrsid12002840 provided a declaration to the }{\fs24\insrsid2171194\charrsid2171194 Collector of Customs in a form to be prescribed }{ \fs24\insrsid12002840 by the Collector of Customs }{\fs24\insrsid2171194\charrsid2171194 to the effect that the provisions of paragraphs }{\fs24\insrsid7937847\charrsid13000715 (a)}{\fs24\insrsid7937847\charrsid13000715 and }{ \fs24\insrsid12002840\charrsid13000715 (b)}{\fs24\insrsid12002840 of that subsection apply}{\fs24\insrsid2171194\charrsid2171194 i}{\fs24\insrsid12002840 n respect of the goods imported}{\fs24\insrsid2171194\charrsid2171194 .}{\fs24\insrsid2171194 \par }{\fs24\insrsid12002840\charrsid2171194 \par }{\fs24\insrsid12002840 The Queen\rquote s Representative may from time to time, by order in Executive Council reduce or increase the rate of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid12002840 imposed by this section. \par [}{\i\fs24\insrsid12002840\charrsid12002840 Amended Act 1992-93/19}{\fs24\insrsid12002840 ] \par \par }{\fs24\insrsid2171194\charrsid2171194 4A}{\fs24\insrsid7937847 .}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\ul\insrsid2171194\charrsid12002840 G}{\fs24\ul\insrsid12002840\charrsid12002840 oods}{\fs24\ul\insrsid2171194\charrsid12002840 defined}{ \fs24\insrsid2171194 }{\fs24\insrsid12002840 - }{\fs24\insrsid2171194\charrsid2171194 For }{\fs24\insrsid12002840 the}{\fs24\insrsid2171194\charrsid2171194 purposes of subsection (2) of section 4, }{\fs24\insrsid7937847 "}{ \fs24\insrsid2171194\charrsid2171194 goods}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means}{\fs24\insrsid2171194 }{\fs24\insrsid12002840 goods imported }{\fs24\insrsid7937847 -}{\fs24\insrsid12002840 }{\fs24\insrsid2171194 \par }{\fs24\insrsid12002840\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid2171194\charrsid2171194 by a }{\fs24\insrsid12002840 retail}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 merchant or other seller to be resold; or}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12002840\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid2171194\charrsid2171194 by a manufacturer of materials or commodities which are to be incorporated by the manufacturer into a finished or saleable prod}{ \fs24\insrsid12002840 uct}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 (including}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 the container or package in which the product}{\fs24\insrsid12002840 }{ \fs24\insrsid2171194\charrsid2171194 is co}{\fs24\insrsid12002840 ntained during the course of its preservation}{\fs24\insrsid2171194\charrsid2171194 , manufacture,}{\fs24\insrsid12002840 or processing including preparation for market, and which will remain such finished or saleable product in such form as to be perceptible to the senses, which finished or saleable product is to be sold and not othe}{\fs24\insrsid7937847 rwise used by the manufacturer.}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10304289 {\fs24\insrsid10304289 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6623318 [}{\i\fs24\insrsid6623318\charrsid6623318 Amended Act 1993/19}{\fs24\insrsid6623318 ]}{\fs24\insrsid12002840 \par }{\fs24\insrsid6623318 \par 5. }{\fs24\ul\insrsid6623318\charrsid6623318 Value of goods}{\fs24\insrsid6623318\charrsid7937847 }{\fs24\insrsid7937847 -}{\fs24\insrsid6623318 For the purposes of this Act, the value of goods shall be the sum of the following amounts, namely: \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid6623318 (i) the equivalent in New Zealand currently of the value of these goods for Customs duty, such value being ascertained with the Customs Act in force at the time of importation; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6623318 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid6623318 (ii) the amount of Customs duty and import levy (if any) payable on the goods. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6623318 \par 6. }{\fs24\ul\insrsid6623318\charrsid7937847 Exemptions}{\fs24\insrsid6623318 }{\fs24\insrsid7937847 -}{\fs24\insrsid6623318 Subject to the provisions of this section, the following goods shall be exempt from }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid6623318 : \par \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid6623318 (a) Goods of a class or kind specified in the first schedule to this Act; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6623318 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6623318 {\fs24\insrsid6623318 (b) Goods of a class or kind exempted from }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid6623318 by the Queens Representative by order in Executive Council provided that in a like manner any exemption made under this paragraph and any exemption listed in the Schedule to this Act may be revoked. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4528303 {\fs24\insrsid4528303 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6623318 7. }{\fs24\ul\insrsid6623318\charrsid6623318 Disputes}{\fs24\insrsid6623318 }{\fs24\insrsid7937847 -}{\fs24\insrsid6623318 (1) Where any dispute arises as to whe ther any class or kind of goods which are imported into the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid6623318 are subject to the provisions of section 4 of this Act, the Minister may determine such dispute in such manner as appears to him just. \par \par (2) Where any person is dissatisfied with the Minister\rquote s determination pursuant to subsection (1) of this section, that person may within 2 weeks of receiving notice of objection which shall contain the grounds of his objection. \par \par (3) No notice of objection given after the time as specified in subsection (2) of this section shall be of any force of effect unless the Collector in his discretion accepts the same and gives notice to the objector accordingly. \par \par (4) Where the Collector receives a notice of objection pursuant to subsection (2) of this section t he Collector shall prepare and file a case stated to be heard and determined by the purpose of hearing and determining the objection have all the power vested in it its civil jurisdiction as if in an action between the objectors and the Collector. \par \par (5) Every determination or order of the Judge in respect of or in connection with an objection shall be final and conclusive and without appeal whether to the Court of Appeal of the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid6623318 , or to Her Majesty the Queen in Council or otherwise and shall not be questioned in any way. \par }{\fs24\ul\insrsid14967613\charrsid14967613 \par }{\fs24\insrsid14967613\charrsid14967613 8. }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\ul\insrsid14967613\charrsid14967613 a Crown debt}{\fs24\insrsid14967613 }{\fs24\insrsid7937847 -}{\fs24\insrsid14967613 }{\fs24\insrsid1064382 (1) The }{ \fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid1064382 payable on any goods shall immediately on the importation }{\fs24\insrsid10304289 t}{\fs24\insrsid1064382 hereof constitute a debt owing to the Crown by the importer.}{\fs24\insrsid14967613 \par }{\fs24\insrsid1064382 \par (2) Such debt shall be recoverable by action at the suit of the Comptroller on behalf of the Crown. \par \par (3) The right to recover }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid1064382 as a Crown debt shall not be affected by the fact that a bond or other security has been given for the payment of }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid1064382 , or that no proper assessment of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid1064382 has been made in due course under the Act, or that a deficient assessment of import levy has been made. \par \par 9. }{\fs24\ul\insrsid7937847 "}{\fs24\ul\insrsid1064382\charrsid1064382 Importation}{\fs24\ul\insrsid7937847 "}{\fs24\ul\insrsid1064382\charrsid1064382 defined}{\fs24\insrsid1064382 }{\fs24\insrsid7937847 -}{\fs24\insrsid1064382 (1) For all the purposes of this Act, goods shall, except where otherwise expressly provided, be deemed to be imported into the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid1064382 if and so soon as in any manner whatever, whether lawfully or unlawfully they are brought into the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid1064382 from parts beyond the seas. \par \par (2) Goods who}{\fs24\insrsid15364781 se}{\fs24\insrsid1064382 destination is not of the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid1064382 shall not be deemed to have so imported unless they are removed in the }{\fs24\insrsid7937847 Cook Islands} {\fs24\insrsid1064382 from the vessel or aircraft in which they arrive there, but if so removed they shall for all the purposes of this Act be deemed to have been imported as soon as they were brought into the }{\fs24\insrsid7937847 Cook Islands}{ \fs24\insrsid1064382 as aforesaid. \par \par (3) All goods specified in the inward report of any vessels or aircraft or in any invoice produced in relation to any entry shall be presumed to have been actually imported unless the contrary is proved. \par }{\fs24\insrsid4528303 \par }{\fs24\insrsid1064382 (4) For the purposes of this section the term }{\fs24\insrsid7937847 "Cook Islands"}{\fs24\insrsid1064382 shall be deemed to include not only the waters comprised within the territorial waters of the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid1064382 but also the whole of the waters comprised within any part or landing place. \par \par 10. }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\ul\insrsid1064382\charrsid1064382 declaration}{\fs24\insrsid1064382 }{\fs24\insrsid7937847 -}{\fs24\insrsid1064382 (1) }{\fs24\insrsid2171194\charrsid2171194 The importer of any goods shall, within fourteen days from the arrival in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid13304292 of the}{\fs24\insrsid2171194\charrsid2171194 vessel or aircraft on which the goods were imported, or such late time as the Collector may in any case permit make and deliver to the Collector a declaration (to be known as a }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid1064382 }{ \fs24\insrsid2171194\charrsid2171194 declaration) as to the importation of those goods.}{\fs24\insrsid2171194 \par }{\fs24\insrsid1064382\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (2) Any person making any }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 declaration shall truly answer all questions asked by the Collector or other proper off icer of Customs relating to the goods referred to in the declarat}{\fs24\insrsid1064382 ion.}{\fs24\insrsid2171194 \par }{\fs24\insrsid1064382\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 11.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid1064382 Form of Private ate Import Tax declaration}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 The Collector shall fr}{\fs24\insrsid1064382 om time to time p}{\fs24\insrsid2171194\charrsid2171194 r}{\fs24\insrsid1064382 e}{\fs24\insrsid2171194\charrsid2171194 scribe the form required as a }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid1064382 declaration.}{\fs24\insrsid2171194 \par }{\fs24\insrsid1064382\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 12.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid1064382 Verification of declaration}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 The Collector may, if he thinks f}{\fs24\insrsid1064382 it,}{\fs24\insrsid2171194\charrsid2171194 require from any person making a }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid1064382 declaration, the product}{ \fs24\insrsid2171194\charrsid2171194 ion of documents showing the description, quantity and value of the goods to which the declaration relates.}{\fs24\insrsid2171194 \par }{\fs24\insrsid1064382\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 1}{\fs24\insrsid1064382 3.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid1064382 Liability of owners of vessels or aircraft for }{\fs24\ul\insrsid7761782 Private Import Tax}{ \fs24\ul\insrsid2171194\charrsid1064382 on }{\fs24\ul\insrsid1064382\charrsid1064382 missing }{\fs24\ul\insrsid2171194\charrsid1064382 goods}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 if any goods liable to }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 are smuggled or unlawfully landed in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 from any vessel or aircraft, the owner and the master of th}{\fs24\insrsid1064382 e}{\fs24\insrsid2171194\charrsid2171194 vessel, or the}{\fs24\insrsid1064382 }{\fs24\insrsid2171194\charrsid2171194 owner an}{\fs24\insrsid1064382 d}{ \fs24\insrsid2171194\charrsid2171194 the pilot in command of the aircraft, as the }{\fs24\insrsid1064382 c}{\fs24\insrsid2171194\charrsid2171194 ase may be, shall (in addition}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 to the l}{ \fs24\insrsid7361351 iability of any other person) be}{\fs24\insrsid2171194\charrsid2171194 jointly and }{\fs24\insrsid7361351 s}{\fs24\insrsid2171194\charrsid2171194 everal}{\fs24\insrsid7361351 ly liable}{\fs24\insrsid2171194\charrsid2171194 for the payment of the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 on }{\fs24\insrsid7361351 such}{\fs24\insrsid2171194\charrsid2171194 goods, }{\fs24\insrsid7361351 a}{\fs24\insrsid2171194\charrsid2171194 s if imported by them and entered for home consumption.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 14. }{\fs24\ul\insrsid2171194\charrsid7361351 Minimum}{\fs24\ul\insrsid7361351\charrsid7361351 tax}{\fs24\ul\insrsid2171194\charrsid7361351 payable}{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 The}{\fs24\insrsid2171194 }{\fs24\insrsid7361351 minimum }{\fs24\insrsid2171194\charrsid2171194 amount of tax that need be collected on an}{\fs24\insrsid7361351 y}{\fs24\insrsid2171194\charrsid2171194 goods shall be 25 cents.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 1}{\fs24\insrsid7361351 5.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid7361351 Warehousing o}{\fs24\ul\insrsid7361351\charrsid7361351 f}{\fs24\ul\insrsid2171194\charrsid7361351 goods}{ \fs24\insrsid2171194 }{\fs24\insrsid7361351 - }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 shall}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 be}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 paid}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 at}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 the time entry is made}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 to remove any goods to a licensed warehouse.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 16.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid7361351\charrsid7361351 Recovery of tax p}{\fs24\ul\insrsid2171194\charrsid7361351 aid in error}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 (1)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 At any time within one year after the payment of any sum by way of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 the person by whom payment was so made may institute proceedi}{\fs24\insrsid7361351 n}{\fs24\insrsid2171194\charrsid2171194 gs against the Crown for a refund of such tax, or of any part thereof, on the grounds that the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 was not lawfully chargeable or was charged in excess, and whether the error al}{\fs24\insrsid7361351 leged is one of fact or of law.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (2) N}{\fs24\insrsid7361351 ot}{\fs24\insrsid2171194\charrsid2171194 hing in this section shall be so construed as to entitle any person to take proceedings for a refund of }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid2171194\charrsid2171194 on any ground on which the determination of the High Court is made final by this Act.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid7361351 17. }{\fs24\ul\insrsid7361351\charrsid7361351 Refund}{\fs24\ul\insrsid2171194\charrsid7361351 }{\fs24\ul\insrsid7361351\charrsid7361351 of }{\fs24\ul\insrsid2171194\charrsid7361351 tax paid in error}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 If the Collector is satisfied that any }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 has bee}{\fs24\insrsid12745409 n paid in error, whether of fact}{\fs24\insrsid2171194\charrsid2171194 or of law, he may refund the same on application made at any time within three years after the payment thereof.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 18.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid7361351 Recover of }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\ul\insrsid2171194\charrsid7361351 refunded in error}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 All moneys refunded by the}{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Comptroller in error, whether of fact or of law, shall be re coverable by action at the suit of the Crown at any time wit in three years after the payment ther}{\fs24\insrsid12745409 eof, or without limit of time if}{\fs24\insrsid2171194\charrsid2171194 the refund ha}{\fs24\insrsid7361351 s}{ \fs24\insrsid2171194\charrsid2171194 been obtained by fraud.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 19.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid7361351 Drawback not allowed when goods exported}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Drawback of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 paid on goods that will be exported from the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 to any other }{\fs24\insrsid7361351 c}{ \fs24\insrsid2171194\charrsid2171194 ountry shall not be allowed.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7361351 {\b\fs24\insrsid7361351\charrsid7361351 PART}{\b\fs24\insrsid2171194\charrsid7361351 III - POWERS OF OFFICERS \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 20.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid7361351 Power t}{\fs24\ul\insrsid7361351\charrsid7361351 o}{\fs24\ul\insrsid2171194\charrsid7361351 impound documents}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 The Collector may impound and retain any document presented in connection with any return or requ ired to be produced under this Act: but the person otherwise entitled to the document shall in lieu thereof, be entitled to a copy certified as correct by the Colle}{\fs24\insrsid7361351 ctor under the seal of the Custom}{ \fs24\insrsid2171194\charrsid2171194 s, and the copy so certified shall be received in all Courts as evidence in lieu of th}{\fs24\insrsid7361351 e}{\fs24\insrsid2171194\charrsid2171194 original. \par }{\fs24\insrsid7361351 \par }{\fs24\insrsid2171194\charrsid2171194 21.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid7361351 Po}{\fs24\ul\insrsid7361351\charrsid7361351 w}{\fs24\ul\insrsid2171194\charrsid7361351 er t}{\fs24\ul\insrsid7361351\charrsid7361351 o}{ \fs24\ul\insrsid2171194\charrsid7361351 question persons and require production of documents}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid7361351 (}{\fs24\insrsid2171194\charrsid2171194 1}{\fs24\insrsid7361351 )}{ \fs24\insrsid2171194 }{\fs24\insrsid7361351 The}{\fs24\insrsid2171194\charrsid2171194 Collector may }{\fs24\insrsid7361351 q}{\fs24\insrsid2171194\charrsid2171194 uestion any p}{\fs24\insrsid7361351 erson as to the particulars shown}{ \fs24\insrsid2171194\charrsid2171194 in any return delivered to him by a taxpayer in accordance with this Act, and may if he thinks fit require from the taxpayer proof by}{\fs24\insrsid7361351 }{\fs24\insrsid2171194\charrsid2171194 declaration }{ \fs24\insrsid7361351 or}{\fs24\insrsid2171194\charrsid2171194 the production of documents (in addition to any declaration }{\fs24\insrsid7361351 or}{\fs24\insrsid2171194\charrsid2171194 documents otherwise required by this Act) of the correctness }{ \fs24\insrsid9716883 of }{\fs24\insrsid2171194\charrsid2171194 the return.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7361351\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (2)}{\fs24\insrsid2171194 }{\fs24\insrsid7361351 If}{\fs24\insrsid2171194\charrsid2171194 any taxpayer refuses or fails without reasonable cause to make any such declaration or to produce such documents as aforesaid he shall be liable to a fine of one hundred dollars, or to a fine of}{\fs24\insrsid6758059 }{ \fs24\insrsid2171194\charrsid2171194 the amount of value of the goods in re}{\fs24\insrsid6758059 s}{\fs24\insrsid2171194\charrsid2171194 pect of which the return made, whichever sum is the greater.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (3)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 The Comptroller or any Collector may by order under }{\fs24\insrsid6758059 h}{\fs24\insrsid2171194\charrsid2171194 is hand require any person to produce for inspection by him or by a}{\fs24\insrsid6758059 n}{\fs24\insrsid2171194\charrsid2171194 y specified officer all or any receipts, records, other documents relative t o any goods with reference to which any question has }{\fs24\insrsid6425656 a}{\fs24\insrsid2171194\charrsid2171194 risen}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 under this Act; and to allow the Comptroller, Collector or such speci}{ \fs24\insrsid6758059 fied}{\fs24\insrsid2171194\charrsid2171194 officer to make }{\fs24\insrsid6758059 c}{\fs24\insrsid2171194\charrsid2171194 opies of or e}{\fs24\insrsid6758059 x}{\fs24\insrsid2171194\charrsid2171194 tracts fro}{\fs24\insrsid6758059 m} {\fs24\insrsid2171194\charrsid2171194 any such receipts, records or other documents and to appear before the Comptroller, }{\fs24\insrsid6758059 C}{\fs24\insrsid2171194\charrsid2171194 ollector or such specified officer and to answer all questions }{ \fs24\insrsid6758059 put to him concerning any}{\fs24\insrsid2171194\charrsid2171194 suc}{\fs24\insrsid6758059 h}{\fs24\insrsid2171194\charrsid2171194 goods, or such receipts, records or documents as aforesaid.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (4)}{\fs24\insrsid2171194 }{\fs24\insrsid6758059 Every person who fai}{\fs24\insrsid2171194\charrsid2171194 ls or refuses to conform to any requisition under th}{\fs24\insrsid6758059 e l}{ \fs24\insrsid2171194\charrsid2171194 ast proceeding sub}{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 section shall be liable to a f}{\fs24\insrsid6758059 ine of one hundred dollars.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 (5)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 An order under this section may be directed to any corporation or local authority, or to any member, officer, or servant of any such corporation or local authority.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 22.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\ul\insrsid2171194\charrsid6758059 warrants}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 Any Customs Warrant or import levy warrant issued under the Customs Act 1913 or the import Levy Act 1972 shall also be deemed to be a }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 warrant and may be used in a like manner without further need.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6758059 {\b\fs24\insrsid2171194\charrsid6758059 PART IV }{\b\fs24\insrsid7937847 -}{\b\fs24\insrsid2171194\charrsid6758059 SECURITIES \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 23.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 Securities for }{\fs24\ul\insrsid6758059\charrsid6758059 p}{\fs24\ul\insrsid2171194\charrsid6758059 a}{\fs24\ul\insrsid6758059\charrsid6758059 y}{ \fs24\ul\insrsid2171194\charrsid6758059 ment of tax and compliance with Act}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid6758059 (}{\fs24\insrsid2171194\charrsid2171194 1}{\fs24\insrsid6758059 )}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 The Collector sha}{\fs24\insrsid6758059 ll}{\fs24\insrsid2171194\charrsid2171194 have the right to require and take securities for payment of }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid2171194\charrsid2171194 and generally for compliance with this Act and for the protection of the revenue payable}{\fs24\insrsid6758059 }{\fs24\insrsid2171194\charrsid2171194 under this Act, and, pending the giving of the required security, he may refuse to do any act in the execution of his office in relation to any matter in respect of which the security is required. \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 (2)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Any security under this Act may, a s required by the Collector, be by bond (with or without sureties) or guarantee to the Queens Representative, or by a deposit of cash, or by all or any of those methods, to the satisfaction of the Collector. \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 (3)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Any such security may be given either in re lation to any particular transaction, or generally with respect to any class of transactions, or to all transactions, and for such period and amount as the Collector thinks fit, and under such conditions as to forfeiture, penalty or otherwise as the }{ \fs24\insrsid6758059 Mi}{\fs24\insrsid2171194\charrsid2171194 nister }{\fs24\insrsid6758059 m}{\fs24\insrsid2171194\charrsid2171194 ay direct. \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 (4)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Any security required or given under this Act may be taken }{\fs24\insrsid6758059 with respect to matters arising }{ \fs24\insrsid2171194\charrsid2171194 under the Customs Act 1913 or the Import Levy Act 1972 in addition to matters arising under this Act.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (5)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Regulations under this Act may prescri be forms of bonds, guarantees and other securities; and any security may be either in the prescribed form, or to the like effect, or in such other form as the Collector in any particular case approves. \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 24.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 New Securities may be re}{\fs24\ul\insrsid6758059\charrsid6758059 q}{\fs24\ul\insrsid2171194\charrsid6758059 uired}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 If the Collector is at any}{\fs24\insrsid6758059 }{\fs24\insrsid2171194\charrsid2171194 time dissatisfied with the sufficiency of a}{ \fs24\insrsid6758059 ny security, he may require a new}{\fs24\insrsid2171194\charrsid2171194 security }{\fs24\insrsid6758059 in}{\fs24\insrsid2171194\charrsid2171194 lieu thereof, or in addition thereto; and, in default of such n}{\fs24\insrsid6758059 e }{\fs24\insrsid2171194\charrsid2171194 w }{\fs24\insrsid6758059 s}{\fs24\insrsid2171194\charrsid2171194 ecurit}{\fs24\insrsid6758059 y}{\fs24\insrsid2171194\charrsid2171194 being given,}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 he }{ \fs24\insrsid6758059 m}{\fs24\insrsid2171194\charrsid2171194 ay do or refuse to do any act in t}{\fs24\insrsid6758059 h}{\fs24\insrsid2171194\charrsid2171194 e execution of his office in relation to any matter in respect of }{\fs24\insrsid6758059 whic}{ \fs24\insrsid2171194\charrsid2171194 h the ne}{\fs24\insrsid6758059 w security is required.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6758059 {\b\fs24\insrsid2171194\charrsid6758059 PART V -}{\b\fs24\insrsid6758059 OFFENCES AN}{\b\fs24\insrsid2171194\charrsid6758059 D PENALTIES \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 25.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 Aiding and abetting offences}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every p}{ \fs24\insrsid6758059 e}{\fs24\insrsid2171194\charrsid2171194 rson who aids, abets, counsels, or procure}{\fs24\insrsid6758059 s}{\fs24\insrsid2171194\charrsid2171194 the commission of an offence against this Act shall be deemed to have committed that offence, and small be liable accordingly.}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 26.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 Attempts}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every attempt to commit an offence against this Act shall}{\fs24\insrsid14944877 be an offence punishable in lik}{\fs24\insrsid2171194\charrsid2171194 e manner as if the offence so}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 attempted has been actually}{\fs24\insrsid2171194 }{\fs24\insrsid14944877 committed.}{\fs24\insrsid2171194\charrsid2171194 \par }{\fs24\insrsid6758059 \par }{\fs24\insrsid2171194\charrsid2171194 27.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 General penalty}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person who commits an offence against this Act for which no other penalty is provided shall be liable to a fine of fifty dollars.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 28.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid6758059 Defrauding the revenue}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid6758059 Every person who commits}{ \fs24\insrsid2171194\charrsid2171194 any offence against this Act or does any }{\fs24\insrsid6758059 o}{\fs24\insrsid2171194\charrsid2171194 ther act, with intent, in either case to defraud the revenue }{\fs24\insrsid7937847 -}{\fs24\insrsid2171194 \par }{\fs24\insrsid6758059\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6758059 {\fs24\insrsid2171194\charrsid2171194 (a) By evading or enabling any other person to evade payment of the }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid2171194\charrsid2171194 or any part of the }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 on any goods; or}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6758059\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6758059 {\fs24\insrsid2171194\charrsid2171194 (b) By obtaining or enabling any other person }{\fs24\insrsid2566860 to obtain any money by way of defrau}{\fs24\insrsid7761782 d}{ \fs24\insrsid14944877 ing the revenue}{\fs24\insrsid7761782 of Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 on any goods; or}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6758059\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6758059 {\fs24\insrsid2171194\charrsid2171194 (c) In any other manner whatsoever in relation to any goods;}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6758059\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 or who c}{\fs24\insrsid16525073 onspires with any other person (}{\fs24\insrsid2171194\charrsid2171194 whether that other person is in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 or not) so to defraud the revenue in relation to any goods,}{\fs24\insrsid14944877 \par \par }{\fs24\insrsid2171194\charrsid2171194 shall be liable to a fine of two hundred dollars or to}{\fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 a fine of three times the value of those goods, whichever sum is the greater.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073 \par 29. }{\fs24\ul\insrsid16525073\charrsid16525073 Erroneous returns or statements}{\fs24\insrsid16525073 }{\fs24\insrsid7937847 -}{\fs24\insrsid16525073 Every person who for the purposes of this Act makes any return or statement which is erroneous or defective in any particular, shall be liable to a fine of two hundred dollars. \par \par }{\fs24\insrsid2171194\charrsid2171194 30.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Erroneous refunds}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person who obtains any refund }{\fs24\insrsid7761782 or }{\fs24\insrsid2171194\charrsid2171194 remission of }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 by means of any erroneous or defective declaration or written statement, or by producing to an officer any declaration or other document of any kind whatsoever which is not genuine or which is in any respect erroneous or defective, shall be lia ble to a fine of two hundred dollars or to a fine of three times the amount of that refund or remission, whichever s}{\fs24\insrsid16525073 um}{\fs24\insrsid2171194\charrsid2171194 is the greater.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 31.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Erroneous declaration}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person who makes any declaration under this Act which is }{\fs24\insrsid2566860 erroneous in any particular sha}{\fs24\insrsid2171194\charrsid2171194 ll be liable to a }{\fs24\insrsid7761782 f}{\fs24\insrsid2171194\charrsid2171194 ine of two hundred dollars.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 32.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Wilfully false declarations}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person who knowingly makes any false declaration under this Act shall be guilty of an offence punishable by imprisonment for a term not exceeding two years.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 33.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Production of false documents}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person who produces or delivers to an officer in the execution of his office a document as genuine which is not genuine, or any document as true which is in}{\fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 any respect erroneous, shall be liable to a fine of two hundred dollars.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 34.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Failure to answer questions truly}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Every person is liable to a fine of one hundred dollars who, when require}{\fs24\insrsid16525073 d under this Act to answer any}{\fs24\insrsid2171194\charrsid2171194 question }{\fs24\insrsid16525073 p}{\fs24\insrsid7761782 u}{ \fs24\insrsid2171194\charrsid2171194 t to him, fails or refuses t}{\fs24\insrsid16525073 o}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid16525073 answer such question, or d}{\fs24\insrsid2171194\charrsid2171194 oes not truly answer the same.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 35.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Liability of officers of a company for offence b}{\fs24\ul\insrsid16525073\charrsid16525073 y}{\fs24\ul\insrsid2171194\charrsid16525073 company}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid16525073 W}{\fs24\insrsid2171194\charrsid2171194 here a person convicted of a}{\fs24\insrsid16525073 n offence }{ \fs24\insrsid2171194\charrsid2171194 against this Act is a company, every director and every officer concerned in the management of the company shall be guilty of the like offence unless he prov}{\fs24\insrsid7761782 es that the a}{ \fs24\insrsid2171194\charrsid2171194 c}{\fs24\insrsid16525073 t constituting the offence took}{\fs24\insrsid2171194\charrsid2171194 place without his}{\fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 knowledge or consent.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 36.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Offence punishable under different provision}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 When any offence is punishable under two or more different provisions of this Act}{\fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 the offender may be proceeded against under any of }{ \fs24\insrsid16525073 th}{\fs24\insrsid2171194\charrsid2171194 ose two provisions, but he shall not be punished twice for the same offence.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 37.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Charge o}{\fs24\ul\insrsid16525073\charrsid16525073 f}{\fs24\ul\insrsid2171194\charrsid16525073 intent to defraud the revenue}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Whenever under this Act any act is an offence although done without intent to defraud the revenue, the offender may}{\fs24\insrsid7761782 be convicted of}{\fs24\insrsid2171194\charrsid2171194 that offence on an information charging}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 with }{\fs24\insrsid16525073 him with doing the }{\fs24\insrsid2171194\charrsid2171194 act with } {\fs24\insrsid16525073 th}{\fs24\insrsid2171194\charrsid2171194 at intent, and shall not be acquitted on that information}{\fs24\insrsid2171194 }{\fs24\insrsid4664484 merely }{\fs24\insrsid2171194\charrsid2171194 because the intent is not proved.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 38. }{\fs24\ul\insrsid2171194\charrsid16525073 Arrest of suspected offenders}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Any officer under this Act o}{ \fs24\insrsid7761782 r any }{\fs24\insrsid2171194\charrsid2171194 officer of police who has reasonable}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 cause}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 to}{ \fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 believe or suspect th}{\fs24\insrsid16525073 a}{\fs24\insrsid2171194\charrsid2171194 t any person has committed a}{\fs24\insrsid16525073 n}{\fs24\insrsid2171194\charrsid2171194 offence against this Act with intent to defraud the revenue, and is about to leave the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid16525073 , may }{\fs24\insrsid2171194\charrsid2171194 arrest that person without warrant.}{\fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 \par 39}{\fs24\insrsid16525073 .}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Source of information need not be disclosed}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 No officer of police, and no witness for the Crown, in an proceedings under this Act, shall be compellabl}{\fs24\insrsid16525073 e}{\fs24\insrsid2171194\charrsid2171194 to disclose the fact that he received any information, or the nature or source thereof or to produce or disclose the existence or nature of any reports made by or received by him in an official or confidential}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 capacity.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 40.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Actions pending alterations of }{\fs24\ul\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 (1) When any resolution in favour of an alteration }{\fs24\insrsid16525073 of}{\fs24\insrsid2171194\charrsid2171194 the law relating to }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid2171194\charrsid2171194 has in any session been passed by the Parliament or any Committee thereof no person shall be competent to commence, at any time before the end of}{\fs24\insrsid16525073 the session, any proceedings }{\fs24\insrsid2171194\charrsid2171194 of any description whatever against the Crown or the Minister, or any officer under this Act or any officer of police, or any other person, on any cause of action or on any ground which would not have been sufficient if the said resolution had posse}{ \fs24\insrsid16525073 ssed the}{\fs24\insrsid2171194\charrsid2171194 force }{\fs24\insrsid16525073 o}{\fs24\insrsid2171194\charrsid2171194 f law according to the t}{\fs24\insrsid16187623 enor thereof as an amendment }{\fs24\insrsid7937847 of this Act.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (2)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 F}{\fs24\insrsid16525073 or the purpose of any period of}{\fs24\insrsid2171194\charrsid2171194 limitation established by this or a}{ \fs24\insrsid16525073 ny other Act, any cause of action}{\fs24\insrsid2171194\charrsid2171194 which is subject to the last preceding subsection }{\fs24\insrsid16525073 shall be}{\fs24\insrsid2171194\charrsid2171194 deemed to have first arisen}{ \fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 on the last day of the said session of the Parliament and no sooner.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (3)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 For the purpose of determining }{\fs24\insrsid16525073 wh}{\fs24\insrsid2171194\charrsid2171194 ether any act do}{\fs24\insrsid16525073 n}{ \fs24\insrsid2171194\charrsid2171194 e by the Minister or any officer under this Act or any officer of police}{\fs24\insrsid16525073 }{\fs24\insrsid2171194\charrsid2171194 was done in the execution of his office under}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 this Act,}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 his}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 o}{\fs24\insrsid16525073 ff}{\fs24\insrsid2171194\charrsid2171194 ice shal}{ \fs24\insrsid16525073 l}{\fs24\insrsid2171194\charrsid2171194 be de}{\fs24\insrsid16525073 emed to include the duty of acting}{\fs24\insrsid2171194\charrsid2171194 at all times during the said session of the Parliame}{\fs24\insrsid16525073 nt in accordance with any such}{\fs24\insrsid2171194\charrsid2171194 resolution as aforesaid as if it had the }{\fs24\insrsid16525073 force}{\fs24\insrsid2171194\charrsid2171194 of law according to its tenor.}{\fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16525073 {\b\fs24\insrsid2171194\charrsid16525073 PART VI }{\b\fs24\insrsid7937847 - }{\b\fs24\insrsid2171194\charrsid16525073 MISCELLANEOUS \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16525073 \par }{\fs24\insrsid2171194\charrsid2171194 41.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid16525073 Remis}{\fs24\ul\insrsid16525073\charrsid16525073 sion of fines by the Queens Repre}{\fs24\ul\insrsid2171194\charrsid16525073 sentative}{ \fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid2171194 -}{\fs24\insrsid7937847 }{\fs24\insrsid16525073 W}{\fs24\insrsid2171194\charrsid2171194 hen any fine has been incurred by any person under this Act, the Queens Representative acting on t}{ \fs24\insrsid16525073 h}{\fs24\insrsid2171194\charrsid2171194 e advice of the Minister,}{\fs24\insrsid11169278 }{\fs24\insrsid2171194\charrsid2171194 may, whether before or after the conviction of that person, remit the fine whether wholly or in part.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid16525073\charrsid2171194 \par }{\fs24\insrsid11169278 4}{\fs24\insrsid2171194\charrsid2171194 2.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid11169278\charrsid11169278 General power to make reg}{\fs24\ul\insrsid2171194\charrsid11169278 ulations}{\fs24\insrsid2171194 }{ \fs24\insrsid11169278 - }{\fs24\insrsid7761782 (1) }{\fs24\insrsid2171194\charrsid2171194 The Queens Representative may by Order in Executive Council make regulations under t}{\fs24\insrsid11169278 hi}{\fs24\insrsid2171194\charrsid2171194 s Act prescribing all matters which by this Act are}{\fs24\insrsid11169278 }{\fs24\insrsid2171194\charrsid2171194 required}{\fs24\insrsid11169278 or }{\fs24\insrsid2171194\charrsid2171194 permitted to be prescribed, or}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 with respect to which regulations are necessary or convenient for giving effect to this Act.}{\fs24\insrsid2171194 \par }{\fs24\insrsid11169278\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 (2)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Whenever the ter}{\fs24\insrsid11169278 m}{\fs24\insrsid2171194\charrsid2171194 }{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 prescribed}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194 }{\fs24\insrsid11169278 is }{\fs24\insrsid2171194\charrsid2171194 used }{\fs24\insrsid11169278 i}{\fs24\insrsid2171194\charrsid2171194 n this Act in respect of any matter, t}{\fs24\insrsid11169278 h}{\fs24\insrsid2171194\charrsid2171194 e Queens Representative may by Order in }{\fs24\insrsid11169278 E}{\fs24\insrsid2171194\charrsid2171194 xec}{\fs24\insrsid11169278 u}{\fs24\insrsid2171194\charrsid2171194 tive Council make regulations in respect }{ \fs24\insrsid11169278 of that matter. \par \par }{\fs24\insrsid2171194\charrsid2171194 (3)}{\fs24\insrsid2171194 }{\fs24\insrsid11169278 Regulations made under thi}{\fs24\insrsid2171194\charrsid2171194 s Act }{\fs24\insrsid11169278 m}{\fs24\insrsid2171194\charrsid2171194 ay prescribe for any breach thereof a fin}{\fs24\insrsid210657 e no}{\fs24\insrsid11169278 t exceeding one hundred}{\fs24\insrsid2171194\charrsid2171194 dollars }{\fs24\insrsid11169278 and all t}{\fs24\insrsid2171194\charrsid2171194 he provisions of this Act relating to fines shall}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 to fines imposed}{\fs24\insrsid2171194 }{\fs24\insrsid11169278 by}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 any}{ \fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 such}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 regulations.}{\fs24\insrsid2171194 \par }{\fs24\insrsid11169278\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 43.}{\fs24\insrsid2171194 }{\fs24\ul\insrsid2171194\charrsid11169278 Orders in Executive Council to be la}{\fs24\ul\insrsid11169278\charrsid11169278 id before Parliament}{\fs24\insrsid11169278 - (1)}{ \fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Every Order in Executive Council made under this Act}{\fs24\insrsid11169278 shall be laid before the Parliament within fourteen days after the making thereof if the Parliament is then in sessions, and if not, then within fourteen days after the commencement of the next ensuing session.}{\fs24\insrsid2171194 \par }{\fs24\insrsid11169278 \par (2) If the Parliament resolves that any such Order in Executive Council should be revoked or varied, it shall thereupon be revoked in varied in accordance with the terms of the resolution. \par \par 44. }{\fs24\ul\insrsid2171194\charrsid11169278 Application of Act to the Crown}{\fs24\insrsid2171194 }{\fs24\insrsid11169278 - }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid11169278 shall not be payable by the Crown or any agency or division thereof except as may be determined by the Minister by notice in the Gazette where the Minister considers that the non-application of the }{\fs24\insrsid7761782 Private Import Tax}{ \fs24\insrsid11169278 on any particular case is unfair to any }{\fs24\insrsid7761782 Private Import Tax}{\fs24\insrsid11169278 payer.}{\fs24\insrsid2171194 \par }{\fs24\insrsid11169278 \par 45. }{\fs24\ul\insrsid11169278\charrsid11169278 Act deemed part of the Customs Acts}{\fs24\insrsid11169278 }{\fs24\insrsid7937847 -}{\fs24\insrsid11169278 For }{\fs24\insrsid7937847 the }{\fs24\insrsid11169278 purpose of section 3 of the Customs Act }{ \fs24\insrsid8456569 1913}{\fs24\insrsid7937847 ,}{\fs24\insrsid11169278 this Act shall be deemed to form part of the Customs Act. \par \par 46. }{\fs24\ul\insrsid11169278\charrsid11169278 Repeals}{\fs24\insrsid11169278 }{\fs24\insrsid7937847 -}{\fs24\insrsid11169278 The enactments specified in the second schedule to this Act ar}{\fs24\insrsid7937847 e repealed.}{\fs24\insrsid11169278 \par \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11169278 {\fs24\insrsid8456569 ______________________}{\fs24\insrsid11169278 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11169278 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4528303 {\b\fs24\insrsid2171194\charrsid7761782 FIRST SCHEDULE \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11169278\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 Section 6}{\fs24\insrsid11169278 \par }{\fs24\ul\insrsid11169278\charrsid4528303 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4528303 {\b\fs24\insrsid2171194\charrsid7761782 EXEMPTIONS FROM }{\b\fs24\insrsid7761782 PRIVATE IMPORT TAX}{\b\fs24\insrsid2171194\charrsid7761782 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11169278\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 1. }{\fs24\ul\insrsid2171194\charrsid4528303 Goods Imported}{\fs24\ul\insrsid4528303\charrsid4528303 by}{\fs24\insrsid4528303 :}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid2171194\charrsid2171194 (a)}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 any overseas government}{\fs24\insrsid2171194 }{ \fs24\insrsid2171194\charrsid2171194 for use }{\fs24\insrsid4528303 by it in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 whether in an office established by it or in any approved aid project; or}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4528303\charrsid2171194 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid2171194\charrsid2171194 (b) the United Nations, South Pacific Bureau}{\fs24\insrsid4528303 }{\fs24\insrsid2171194\charrsid2171194 of Economic Co}{ \fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 operation or the South Pacific Commission or any agency of those organisations}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 or an approve}{\fs24\insrsid4528303 d project in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid4528303 ; or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7937847 {\fs24\insrsid7937847 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4528303 {\fs24\insrsid2171194\charrsid2171194 (c) any other overseas agency for us}{\fs24\insrsid4528303 e}{\fs24\insrsid2171194\charrsid2171194 in any approved project in the } {\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 .}{\fs24\insrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8456569 {\fs24\insrsid4528303\charrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\ul\insrsid2171194\charrsid4528303 NOTE}{\fs24\insrsid2171194\charrsid2171194 : }{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 Approved aid project}{ \fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 or }{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 approved project}{\fs24\insrsid7937847 "}{\fs24\insrsid2171194\charrsid2171194 means a project entered into with the consent of the Government of the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 .}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 2.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Goods imported by the University of the South }{\fs24\insrsid4528303 P}{\fs24\insrsid2171194\charrsid2171194 acific for }{\fs24\insrsid4528303 u}{ \fs24\insrsid2171194\charrsid2171194 se at its centre on Rarotonga.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 3. Goods imported by any religious organisation }{\fs24\insrsid4528303 fo}{\fs24\insrsid2171194\charrsid2171194 r its ow}{\fs24\insrsid4528303 n}{\fs24\insrsid2171194\charrsid2171194 use or }{\fs24\insrsid4528303 f} {\fs24\insrsid2171194\charrsid2171194 or use in any educational facility attached to it provided that the organisation is permitted operate}{\fs24\insrsid2171194 }{\fs24\insrsid4528303 in}{\fs24\insrsid2171194\charrsid2171194 the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 under the provisions of the Religious Organisations Restrictions Act of 1975.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid4528303 4. }{\fs24\insrsid2171194\charrsid2171194 Goods where the Collector is satisfied that the goods }{\fs24\insrsid4528303 a}{\fs24\insrsid2171194\charrsid2171194 re a bon}{\fs24\insrsid4528303 a}{\fs24\insrsid2171194 -}{ \fs24\insrsid2171194\charrsid2171194 fide unsolicited gift only and not intended for disposal by }{\fs24\insrsid4528303 s}{\fs24\insrsid2171194\charrsid2171194 ale or otherwise.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 5.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Passenger's baggage and effects admitted free of duty and import levy under refer reference }{\fs24\insrsid4528303 8}{ \fs24\insrsid2171194\charrsid2171194 5 of Part II of the Customs Tariff Act 1980.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 6.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Goods}{\fs24\insrsid7937847 }{\fs24\insrsid4528303 -}{\fs24\insrsid7937847 }{\fs24\insrsid2171194\charrsid2171194 Machinery,}{\fs24\insrsid2171194 } {\fs24\insrsid2171194\charrsid2171194 implements, appliances and other}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 articles es}{\fs24\insrsid4528303 pecially}{\fs24\insrsid2171194\charrsid2171194 suited for use i}{\fs24\insrsid4528303 n agriculture and horticulture a}{\fs24\insrsid2171194\charrsid2171194 s the}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Minister may determine but not including vehicles }{\fs24\insrsid4528303 f}{\fs24\insrsid2171194\charrsid2171194 or }{\fs24\insrsid4528303 th}{\fs24\insrsid2171194\charrsid2171194 e }{\fs24\insrsid7937847 carriage of passengers or goods.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 7. Goods }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Manure and other growth regulating an}{\fs24\insrsid4528303 d}{\fs24\insrsid2171194\charrsid2171194 promoting substances and preparations for agricultural}{\fs24\insrsid4528303 use as the Minister may determine.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid4528303 8.}{\fs24\insrsid2171194 }{\fs24\insrsid4528303 Goods }{\fs24\insrsid2171194\charrsid2171194 imported by any recognised sports organisation for organisation}{\fs24\insrsid7937847 's own use and not for resale.}{ \fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 9.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Goods imported by such charitable or other organisations }{\fs24\insrsid4528303 or groups }{\fs24\insrsid2171194\charrsid2171194 of persons or Tere parties as the Minister }{\fs24\insrsid4528303 m}{\fs24\insrsid2171194\charrsid2171194 ay}{\fs24\insrsid2171194 }{\fs24\insrsid4528303 app}{\fs24\insrsid2171194\charrsid2171194 rove, and which the Minister is satisfied are }{ \fs24\insrsid4528303 f}{\fs24\insrsid2171194\charrsid2171194 or donation to any educational, health, or religious institutions or community proje}{\fs24\insrsid7937847 cts, or other similar purposes.}{\fs24\insrsid2171194 \par }{\fs24\insrsid4528303\charrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 10. Goods }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Memorial Headstones. \par }{\fs24\insrsid4528303 \par }{\fs24\insrsid2171194\charrsid2171194 11.}{\fs24\insrsid2171194 }{\fs24\insrsid2171194\charrsid2171194 Plan}{\fs24\insrsid4528303 t}{\fs24\insrsid2171194\charrsid2171194 equipment and capital items imported by Telecom}{\fs24\insrsid2171194 }{ \fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 Limited f}{\fs24\insrsid4528303 or}{\fs24\insrsid2171194\charrsid2171194 its use in the }{\fs24\insrsid7937847 Cook Islands}{\fs24\insrsid2171194\charrsid2171194 .}{ \fs24\insrsid2171194 \par }{\fs24\insrsid2171194\charrsid2171194 [}{\i\fs24\insrsid2171194\charrsid4528303 Amended }{\i\fs24\insrsid4528303\charrsid4528303 Ac}{\i\fs24\insrsid2171194\charrsid4528303 t 1992-93/19; Regulation 1993/08}{\fs24\insrsid2171194\charrsid2171194 ] \par }{\b\fs24\insrsid4528303\charrsid4528303 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4528303 {\b\fs24\insrsid2171194\charrsid4528303 SECOND SCHEDULE \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7937847 {\fs24\insrsid4528303\charrsid2171194 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2171194\charrsid2171194 Section 48}{\fs24\insrsid4528303 \par }{\fs24\insrsid4528303\charrsid7937847 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4528303 {\b\fs24\insrsid2171194\charrsid4528303 ENACTMENTS REPEALED \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4528303 \par }{\fs24\insrsid2171194\charrsid2171194 1980 No.}{\fs24\insrsid7761782 }{\fs24\insrsid2171194\charrsid2171194 7 }{\fs24\insrsid2171194 -}{\fs24\insrsid2171194\charrsid2171194 Use Tax Act 1980.}{\fs24\insrsid2171194 \par }{\fs24\insrsid7937847 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7937847 {\fs24\insrsid7937847 ---------------------------------------------}{\fs24\insrsid7937847\charrsid2171194 \par }}