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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8132894 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 M}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
ANUFACTURED GOODS TAX ORDINANCE}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid8132894  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7347691 1964}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7347691\charrsid7347691 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8132894 {\fs24\lang2057\langfe5129\langnp2057\insrsid7347691 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Ordinance 21 of 1964 - 2 June 1964
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 ANALYSIS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Title
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 PART I - PRELIMINARY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid405154 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 1. Short Title and Commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 2. Interpretation
\par 3. Recovery of tax
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 PART II - TAX ON IMPORTED GOODS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid405154 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 4. Rates of tax payable
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 5. Payment
\par 6. Personal effects exempted}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 7. Refunds
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 PART III - TAX ON GOODS MANUFACTURED IN NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid405154 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 8. Tax imposed}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 9. Refunds
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 PART IV - MISCELLANEOUS PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid405154 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 10.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Rules or Regulations}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3694648 10A.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 11. Repeals
\par Schedule
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3417265 ---------------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3417265 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid3417265 
An Ordinance to provide for the imposition and collection of a tax on certain goods imported into, or manufactured in, the Island of Niue}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid684773\charrsid3417265  (2 June 1964).}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid3417265 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 PART I - PRELIMINARY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid405154 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid11671466 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid11671466  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid405154 Short Title and Commencement}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  This Ordinance may be cited as}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  Niue Island}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  Manufactured }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
Goods Tax Ordinance 1964, and shall come into force on the day on which it }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  assented to by the Resident Commissioner of Niue.}
{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 2.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid15621120 Inter}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid15621120 pre}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid15621120 tation}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1013288  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1013288 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  In this Ordinance, except where a contrary }{\fs24\lang2057\langfe5129\langnp2057\insrsid1013288 intention}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  appears -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Current domestic value" has the same meaning as in the [Customs Act 1966]:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Goods" means movable personal property of all kinds:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Motor Vehicles" means a vehicle which }{\fs24\lang2057\langfe5129\langnp2057\insrsid6845368 
is drawn }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 or propelled by mechanical power, but does not incl}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 ude}{\fs24\lang2057\langfe5129\langnp2057\insrsid8550789  - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 (a) Tractor within the meaning of the Transpo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 rt}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  Ordinance 1965;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 (b) Any bulldozer, earth-scraper, earth-remov}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 ing}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  machine, earth-dumper, mobile crane or}{\fs24\lang2057\langfe5129\langnp2057\insrsid14945946  otherwise,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  or any other similar machine; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 (c) Any agricultural implement as defined in Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Value" in relation to goods, means -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
(a) For the purposes of Part II of this Ordinance, their current domestic value as herein defined; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 (b) For the purposes of Part III of this Ordinance the co}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8475152 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 t of their production as ascertained by the Treasurer o
f Niue by reference to such accounting records as may be required to be kept by manufacturers by rules or regulations}{\fs24\lang2057\langfe5129\langnp2057\insrsid8475152  made }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
under this Ordinance.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qr \li4320\ri0\widctlpar\faauto\adjustright\rin0\lin4320\itap0\pararsid8475152 {\fs24\lang2057\langfe5129\langnp2057\insrsid1514475\charrsid14758069 [}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid1514475 Amended 2}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 /}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid1514475 58/}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 1969}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid14758069 ]}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 [The Customs Act 1966, being the corresponding enactment in force at the date of this repr
int, has been substituted for the }{\lang2057\langfe5129\langnp2057\insrsid12324613 C}{\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 ustoms Act 1913.]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 3.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid1580377 Recovery}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid1580377  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid1580377 of tax}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  (1) Tax payable under this}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Ordinance}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
(including any penalty charged under subsection (2) of this section shall constitute a debt due to Her Majesty the Queen and shall be recoverable as such at suit of the Treasurer }{\fs24\lang2057\langfe5129\langnp2057\insrsid1580377 of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  the [High Court of Niue].}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 (2) If default is}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  made in the payment of any ta
x payable under this Ordinance the person making default shall be chargeable by way of penalty with additional tax equivalent to fifty per cent of the amount of tax in respect of which default was made.
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 [In subsection (1) the words "High Court of Niue" w}{
\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 e}{\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 re }{\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 s}{
\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 ubstituted for the words "High Court of the Cook Islands" by the}{\lang2057\langfe5129\langnp2057\insrsid5114487  Niue}{\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
 Act 1966.]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid1580377 PART }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid1580377 II}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid1580377  - TAX ON IMPORTED GOODS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 4.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid1580377 Rates of tax pay}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid1580377 able}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
 (1) There shall be payable on all goo}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 s imported }{\fs24\lang2057\langfe5129\langnp2057\insrsid5981004 into Niue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  of the kind named in the S}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 chedule to this Ordinance a tax at the respective rates set out therein.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 (2) The T}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
ax hereby imposed shall be payable on the sum of the value (hereby defined in this Ordinance) of such goods and the amount of Customs duty payable on such goods.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 5.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid2190444 Payment}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid2190444  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
 Tax payable under this Part of this Ordinance shall be paid to the Treasurer by the importer of the goods before the entry of such goods is passed by the Comptroller of Customs.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 6.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7538370  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11096852\charrsid4545293 (1)}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid2190444 Personal}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid2190444  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid2190444 effects exempted}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 In this section:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Personal effects" means and includes any person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11096852 al}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11096852 effects, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 personal clothing, personal ba}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 ggage, household domestic chatt}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 s or private motor vehicle:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Private motor vehicle" means any motor car, mot}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11096852 or}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  cycle}{\fs24\lang2057\langfe5129\langnp2057\insrsid11096852 , power cycle}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  or trailer, but does not include an}{\fs24\lang2057\langfe5129\langnp2057\insrsid11096852 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
 taxicab, tractor or trade motor:}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 "Motor car"}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 "Motor Cycle"}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  "Power Cycle",}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3810808 Taxicab\'94, \'93}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Tractor", "Trade Motor" and "Trailer" have the }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 meaning }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
attributed to them respectively by subsection }{\fs24\lang2057\langfe5129\langnp2057\insrsid3810808 (1) of section }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 of the Niue Island Transport Ordinance}{\fs24\lang2057\langfe5129\langnp2057\insrsid3810808  1965}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3277180 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Subject to the provisions of subsection (3) of }{\fs24\lang2057\langfe5129\langnp2057\insrsid6175321 this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 section, nothing in this Ordinance shall apply }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 to }{\fs24\lang2057\langfe5129\langnp2057\insrsid6175321 any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 personal effec}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 ts owned by any person at the }{\fs24\lang2057\langfe5129\langnp2057\insrsid6175321 date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  of}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  that person's arrival in Niue, and also owned b}{\fs24\lang2057\langfe5129\langnp2057\insrsid2766213 y such}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  person at the date of the import of the persona}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
 effects into Niue, and also imported into Niue:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2635061 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 (a) During th}{\fs24\lang2057\langfe5129\langnp2057\insrsid2766213 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2635061  period of three months immediately prior to that person\rquote s arrival in Niue; or}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2635061 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 (b) Upon that person\rquote s arrival in Niue; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2635061 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 (c) During the period of three months immediately after that person\rquote s arrival in Niue; and 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2635061 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
(d) Neither sold, nor bartered, nor given away, nor otherwise disposed of by such person during the period of one year immediately after the import of such personal effects into Niue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
\par (3) Where, pursuant to subsection (2) of this section, any private motor vehicle has not been taxed under this Ordinance and where, during the period of five years immediately after the import of such vehicle into Niue, such vehicle i
s used or converted for use as a taxicab, tractor or trade motor, then tax shall, under this Ordinance, be paid, by the owner of the vehicle at the time when it is first so used or first so converted, on the value thereof immediately before it was first s
o used or first so converted or immediately after it was first so used or first so converted, whichever is t}{\fs24\lang2057\langfe5129\langnp2057\insrsid10038985 he higher, as if the vehicle had}{\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 
 then been imported into Niue.
\par 
\par (4) Tax on any private motor vehicle referred to in subsection (3) of this section shall, under this Ordinance, be payable once only.
\par 
\par (5) Where any private motor vehicle is hired our for money, or for any other reward or other valuable consideration, for a period of at least three months or for periods which in the aggregate, amount to a 
period of at least three months then, on the completion of such period of three months the vehicle shall, for the purposes of subsection (2) of this section, be deemed to have been disposed of by the person who imported the vehicle into Niue and shall, fo
r the purposes of subsection (3) of this section, be deemed to have been converted for used as a trade motor.
\par 
\par (6) The value at any particular time of any personal chattels or vehicle to which any of the foregoing provisions of this section relate shall, for all or any of the purposes of this section, be assessed by the Comptroller of Customs:
\par 
\par Provided that any pe
rson interested who considers that any such assessment of value is excessive may, at any time within a period of three months after the date of issuing of any demand for payment of tax based on such assessment, appeal to the High Court against the assessm
e
nt and, after hearing any such appeal, the High Court may either confirm the assessment or, if it thinks that the assessment is excessive, reduce the amount thereof to a sum which it thinks proper and such demand for payment of tax shall be deemed to have
 been modified accordingly:
\par 
\par Provided further that, subject to }{\fs24\lang2057\langfe5129\langnp2057\insrsid14686925 section}{\fs24\lang2057\langfe5129\langnp2057\insrsid2635061 s 111 and 112 of the Niue Act 1966, the judgment of the High Court on any such appeal shall be final.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10950475 
\par (7) The Resident Commission may, with the prior consent of the Executive Committee of Niue, remit, wholly or in part, any tax which, pursuant to the foregoing provisions of this section, may become payable.
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14686925 {\fs24\lang2057\langfe5129\langnp2057\insrsid10950475 [}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid10950475 Amended 2/69/1971}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10950475 ]}{\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid13579660 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10950475 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7940350 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid10574055 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid7955049 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid7955049 Refunds }{\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid7955049 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 
The amount of any tax paid under this Part of this Ordinance by an importer may be refunded upon ap
plication to the Treasurer if the goods on which the tax has been paid have not been used or sold and the Treasurer is satisfied that they have been exported from Niue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 PART III - TAX ON GOODS MANUFACTURED IN NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 8}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 .}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid10574055 Tax imposed}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 
 The tax imposed on goods by Part II}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 hereof }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10950475\charrsid7955049 shall also be }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 
payable on the value (as defined in this Ordinance) of all such goods as are manufactured in Niue and shall be paid to the Treasurer by the manufacturer before such goods are offered for sale.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 9}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 Refunds }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 
- The amount of any tax paid under this Part of this Ordinance by a manufacturer may be refunded upon application to the Treasurer if the goods on which the tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 has been paid have not been used or sold and are surrendered if so required by the Treasurer to the Comptroller of Customs for destruction.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 PART IV - MISCELLANEOUS PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 10.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid10574055 Rules or }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 Regulations }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 
 The Resident Commissioner with}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 the advice and consent}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid7955049  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid7955049 of the Executive Committee may from time to time make such rules or regulations as he 
may consider necessary for the proper application or enforcement of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13239199 10A}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13239199 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  T}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  provisions }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 f t}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 his Ordinance shall not apply to}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  any person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10574055 entitled to privileges and immunities }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 under the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 New }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Zealand}{\fs24\lang2057\langfe5129\langnp2057\insrsid13579660  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14882725 
Representative }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 Act 1981}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13239199 11.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13579660\charrsid13239199  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid10574055 Repeals }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13239199 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660  The Niue Island Purchase Tax Ordinance 1962, No.}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 15, is hereby repealed.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7940350 {\fs24\lang2057\langfe5129\langnp2057\insrsid7940350 _______
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid7940350 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3281177 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid9981726 SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 
\par }\trowd \irow0\irowband0\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \cell }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid9981726 Goods}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid9981726 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3281177 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid9981726 Rates of Tax Payable
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \trowd \irow0\irowband0\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 1.\cell Preserved Fruit\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 5 per centum\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \trowd \irow1\irowband1\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 2.\cell 
Confectionery\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 5 per centum\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \trowd \irow2\irowband2\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 3.\cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 W}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 ines fermented and con}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 taining more than 3 per}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 cent proof spirit}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per centum}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 \trowd \irow3\irowband3
\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 4.\cell Spirits and spirituous}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 mixtures\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per centum\cell 
}\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow4\irowband4\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil 
\cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 5.\cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 Beer containing more tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 2 per cent proof spirit\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 10 per }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 centum\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow5\irowband5\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 6.\cell 
Cameras\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per cen}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 tum
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 on}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 items over }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9981726 \u8356\'a3}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 }{\fs24\lang2057\langfe5129\langnp2057\insrsid9981726 C}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 .D.V.\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow6\irowband6
\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid7955049 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 .\cell Radios and Radiograms\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per centum on}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 items over }{\fs24\lang2057\langfe5129\langnp2057\insrsid14686936 \u8356\'a3}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 C.D.V.\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow7\irowband7\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 8.\cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 W}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 atches and Clocks\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per centum}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 on}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 items over }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14686936 \u8356\'a32}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 0 C.D.V.\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow8\irowband8\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 9.\cell 
Jewellery\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 10 per centum on all}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177  items}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow9\irowband9
\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 10.}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \cell }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 Tobacco}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 5 per centum\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 
\trowd \irow10\irowband10\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 11.}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \cell }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 Cigarettes}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 5 per centum\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 
\trowd \irow11\irowband11\ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 12.\cell Motor Vehicles\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid9981726 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 10}{\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660  per cent\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3281177\charrsid13579660 \trowd \irow12\irowband12\lastrow \ts11\trqc\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth422\clshdrawnil \cellx422\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3612\clshdrawnil \cellx4034\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2908\clshdrawnil \cellx6942\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid3281177 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4415289 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid3687096 [}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid4415289 Amended}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid865508  2/58/1969; 2/47/}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid4415289 1967}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid3687096 ]}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid4415289 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13579660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13239199 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3281177 {\fs24\lang2057\langfe5129\langnp2057\insrsid3417265 ---------------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid13239199\charrsid13579660 
\par }}