Tonga
Information for governments and traders
| Ministry of Revenue and Customs | Customs and Excise Management Act 2007. Provides the legal framework guiding the importation, exportation and transit of goods.
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| Ministry of Revenue and Customs | Customs and Excise Management Regulations 2008 Provides the legal framework guiding the importation, exportation and transit of goods.
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| Ministry of Agriculture, Food and Forests | Provides the legal framework for importation and exportation of plant related products
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| Ministry of Fisheries | Fisheries Management (Processing and Export) Regulations 2008. Information on requirements for processing and exportation of fisheries goods
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| Ports Authority Tonga | Provides the necessary regulations, forms and applications
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| Tonga Trade Portal | Information on procedures for importation, exportation and transit, and on required forms and documents. Registration procedure for importer or exporter.
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| Ministry of Agriculture, Food and Forests | Plant Quarantine Regulations. Fees payable in respect of plant quarantine.
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| Ministry of Revenue and Customs | Customs Act 2007. Customs Tariff Schedule. Imposes, as taxes, charges relating to the export of goods, so far as those charges are duties of customs. |
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| Ministry of Revenue and Customs | Excise Tax Act 2007. Imposes, as taxes, charges relating to the export of goods, so far as those charges are duties of excise. |
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| Ministry of Revenue and Customs | Excise Tax Schedule. Customs and Excise Management Act 2007. Imposes, as taxes, charges relating to the export of goods, so far as those charges are neither duties of customs nor duties of excise. |
| Ministry of Revenue and Customs | Customs and Excise Management Act 2007. Imposes charges in relation to the licensing of depots, warehouses and customs brokers. |
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| Ministry of Revenue and Customs | Customs and Excise Management Regulations 2008. Imposes import processing charges in respect of certain goods imported into Tonga. |
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| Ministry of Revenue and Customs | Customs Act 2007. Provides for the collection of export charges. |
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| Ministry of Revenue and Customs | Excise Tax Act 2007. |
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| Ministry of Agriculture, Food and Forests - Ministry of Fisheries | Fees and charges related to provision of import and export services for agricultural, fishery and forestry products.
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| Tonga Trade Portal | Procedures include related fees
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| Ministry of Revenue and Customs | Customs Tariff Schedule under the Customs Act 2007. Interpretive rules for classifying goods and valuation of products for customs purposes.
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| Ministry of Revenue and Customs | Customs and Excise Management Act 2007 |
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| Ministry of Revenue and Customs | Customs and Excise Management Regulations 2008. Regulation 131 provides general information on applications for written administrative rulings. |
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| Ministry of Revenue and Customs | Customs (PACER Plus) Regulations 2020. Form C13 Import Entry requires declaration of Origin of import goods Implementation of PACER Plus Rules of Origin. |
| Ministry of Revenue and Customs | Customs and Excise Management Act. Section 45 empowers the Minister to declare prohibited and restricted imports for Customs purposes. |
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| Ministry of Revenue and Customs | Customs and Excise Management Act Order 2007. This Order is a list of goods declared as prohibited or restricted under Customs law. |
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| Ministry of Revenue and Customs | Customs and Excise Management Act (Amendment) Order 2020. |
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| Ministry of Revenue and Customs | Customs and Excise Management Act (Amendment) Order 2021. |
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| Ministry of Meteorology, Energy, Information, Disaster Management, Environment and Climate Change | Information on the restrictions on import or export of ozone depleting substances and synthetic greenhouse gases.
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| Ministry of Agriculture, Food and Forests |
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Information on requirements for live plant and animal specimens considered to be suitable for import into Tonga
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| Ministry of Fisheries | Tonga Marine Aquarium Fishery Management and Development Plan 2017-2019. Information on restricted and prohibited marine species for exportation.
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| Ministry of Revenue and Customs | Part 12 of Customs and Excise Management Act 2007 for Customs administrative penalties and offences Section 95 of the Customs and Excise Management Act 2007 Charges persons for importation of prohibited or restricted goods, some other legislation also have specific offences relating to goods that they regulate. For e.g. the Ozone Layer Protection Act section 22 contains specific offences relating to ODS
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| Ministry of Revenue and Customs | Section 126 gives any person the right to appeal to the Tax Tribunal against any decision of Customs under Customs law.
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| Ministry of Trade and Economic Development | Agreements with any country relating to importation, exportation or transit.
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