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Niue Export Duty Ordinance 1962

NIUE

NIUE EXPORT DUTY ORDINANCE 1962,
No. 16

ANALYSIS

Title

1. Short Title
2. Commencement
3. When export duty payable
4. Duty constitutes a debt
5. Chargeable on gross realisation
6. Documentary evidence must be produced
7. Interpretation
8. Exemptions
9. Penalties

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EXPORT DUTY ORDINANCE 1962
1962, No. 16

An Ordinance to provide for the imposition and collection of local revenue (23 August 1962).

1. Short Title - This Ordinance may be cited as the Niue Export Duty Ordinance 1962.

2. Commencement - This Ordinance shall come into force on the first day of October 1962.

3. When export duty payable - In accordance with the Schedule attached, there shall be payable on produce exported from Niue an Export Duty as prescribed therein.

4. Duty constitutes a debt - Export Duty imposed by this Ordinance shall constitute a debt to the Niue Island Assembly and shall be paid by the exporter within sixty days of shipment, or such extended time as the [Comptroller of Customs] may allow upon written application.

[The words "Comptroller of Customs" were substituted for the words "Collector of Customs" by section 2 of the Niue Act 1966.]

5. Chargeable on gross realisation - Export duty as prescribed in the Schedule attached to this Ordinance shall be chargeable on the gross realisation of the produce at the place overseas where marketed.

6. Documentary evidence must be produced – Documentary evidence as to the gross realisation of produce specified must be produced to the satisfaction of the [Comptroller of Customs] by the exporter within the period specified in Clause 4.

[The words “Comptroller of Customs” were substituted for the words “Collector of Customs” by section 2 of the Niue Act 1966.]

7. Interpretation - In this Ordinance the term "exporter" means the signatory to the export entry whether a licensed trader or private individual.

8. Exemptions - There shall be exempted from this Ordinance such quantities of the classes of goods specified which the exporter can show are intended to be a bona fide gift or gifts and not for barter, exchange, or sale.

9. Penalties - Any exporter who, without the written sanction of the [Comptroller of Customs], fails to pay export duty by due date shall be liable to a fine not exceeding twice the rate of duty specified.

[The words "Comptroller of Customs" were substituted for the words "Collector of Customs" by section 2 of the Niue Act 1966.]

SCHEDULE

Export duty shall be imposed as follows:

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