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\cltxlrtb\clftsWidth3\clwWidth7506\clshdrawnil \cellx7830\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10489998 {\fs24\lang2057\langfe1033\langnp2057\insrsid5724369 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14514127 {\fs24\lang2057\langfe1033\langnp2057\insrsid14514127 _____________ \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10489998 {\fs24\lang2057\langfe1033\langnp2057\insrsid14514127\charrsid10489998 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12924650 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid5643254 Niue Customs Tariff (Cigarettes and Tobacco) Regulations 2006 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10489998 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid13981232 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 PURSUANT to Section 7 of the Niue Customs Tariff Act 1982, No. 77 the Cabinet of Ministers hereby }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13981232 makes the following Regulations:}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid13981232 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 Title}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 - These Regulations may be cited as the Niue Customs Tariff (Cigarettes and Tobacco) Regulations 2006, and shall be read together with and deemed part of the Niue Customs Harmonized Tariff Schedule 1996.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10489998 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid10489998 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 2 Commencement}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 }{\fs24\lang2057\langfe1033\langnp2057\insrsid5643254 -}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16593856 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 These Regulations shall be deemed to}{\fs24\lang2057\langfe1033\langnp2057\insrsid13981232 have come into force on the 17}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 day of October 2006.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid10489998 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid13981232 3 Interpretation}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 -}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10489998 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid10489998 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 In these Regulations}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid10489998 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16593856 {\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 "Tariff Schedule" means the Pacific Harmonized Customs Tariff Schedule for Niue referred to in the Niue Customs Tariff (General Amendments) Regulations 1996.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10489998 {\fs24\lang2057\langfe1033\langnp2057\insrsid10355526\charrsid10489998 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid7361477 4 Duty on tobacco and manufactured tobacco substitutes}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 - Chapter 24 of Schedule 1 to the Niue Customs Tariff is amended, by deleting the Items and Duty Rates set out in that Order and substituting the Items and Duty Rates set out in the Schedule to this order. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid7361477 5 Duty on tobacco and manufactured tobacco substitutes gradual increase}{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 -}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 Chapter 24 of the Niue Customs Tariff which is amended in accordance with regulation 4 above shall have a gradual increase of 6% per annum until reaching a target of 70% retail value. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid7361477 6 Special rates of duty on the importation of tobacco}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 - The Second Schedule, Miscellaneous Transactions and Commodities Item 931.02 (1)(e) of the Tariff Schedule is revoked and is substituted by the following: \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12924650 {\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 "(e) 250 grams of tobacco or cigars or cig}{\fs24\lang2057\langfe1033\langnp2057\insrsid5643254 arettes (200 cigarettes equals}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 250 grams) imported by a person of, or above, the age of 18 years". \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10489998 {\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid7361477 7 Repeals}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 - \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 (1) The Niue Customs Tariff (Cigarettes and Tobacco) Regulations 1991 is repealed. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5643254 (2) Section 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid10489998 (2) of the Niue Customs Tariff (Miscellaneous Transactions and Commodities) Regulations 1998 is repealed. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }\pard \ql \fi720\li2880\ri0\widctlpar\faauto\adjustright\rin0\lin2880\itap0\pararsid7361477 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid10489998\charrsid5643254 Schedule \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7361477 {\fs24\lang2057\langfe1033\langnp2057\insrsid7361477 \par }\trowd \irow0\irowband0\ts16\trgaph108\trleft90\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2055\clshdrawnil \cellx2145\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3075\clshdrawnil \cellx5220\clvertalt\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1710\clshdrawnil \cellx6930\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1800\clshdrawnil \cellx8730\pard\plain \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid12924650\yts16 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid2647456 Tariff Item\cell }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 Description}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid12924650 \cell }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 Unit }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 Qty}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid12924650 \cell }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 Duty Rate \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid12924650 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid12924650 \trowd \irow0\irowband0\ts16\trgaph108\trleft90\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv \brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb \brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2055\clshdrawnil \cellx2145\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3075\clshdrawnil \cellx5220 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1710\clshdrawnil \cellx6930\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1800\clshdrawnil \cellx8730\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7361477\yts16 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\fs24\lang2057\langfe1033\langnp2057\insrsid2647456\charrsid2647456 2401.000}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 0}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid2647456 \cell }{ \fs24\lang2057\langfe1033\langnp2057\insrsid5643254 Unmanufactured tobacco;}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 tobacco refuse.\cell kg}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 56%}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \trowd \irow1\irowband1\ts16\trgaph108\trleft90 \trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2055\clshdrawnil \cellx2145\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3075\clshdrawnil \cellx5220\clvertalt\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1710\clshdrawnil \cellx6930\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1800\clshdrawnil \cellx8730\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7361477\yts16 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 2402.0000}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid2647456 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 Cigars, cher}{ \fs24\lang2057\langfe1033\langnp2057\insrsid5643254 o}{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 ots, cigarillos and cigarettes, of tobacco or of tobacco substitutes}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }{ \fs24\lang2057\langfe1033\langnp2057\insrsid5643254 k}{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 g}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 530%}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \trowd \irow2\irowband2\ts16\trgaph108\trleft90\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2055\clshdrawnil \cellx2145\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3075\clshdrawnil \cellx5220\clvertalt\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1710\clshdrawnil \cellx6930\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1800\clshdrawnil \cellx8730\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7361477\yts16 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 2403.0000}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12924650\charrsid2647456 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid5643254 k}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2647456 g}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }{\fs24\lang2057\langfe1033\langnp2057\insrsid2647456 530%}{\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid12924650 \trowd \irow3\irowband3\lastrow \ts16\trgaph108\trleft90\trbrdrt \brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr \brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2055\clshdrawnil \cellx2145\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3075\clshdrawnil \cellx5220\clvertalt\clbrdrt \brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1710\clshdrawnil \cellx6930\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1800\clshdrawnil \cellx8730\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14514127 {\fs24\lang2057\langfe1033\langnp2057\insrsid5643254 \par }}