Niue Port and Service Tax Regulations 1952

  • revoked
  • Niue Port and Service Tax Regulations 1952: revoked, on 20 September 2007, by section 7(2) of the Cook Islands Amendment Act 2007 (2007 No 49).

Reprint
as at 20 September 2007

Niue Port and Service Tax Regulations 1952

(SR 1952/177)

  • Niue Port and Service Tax Regulations 1952: revoked, on 20 September 2007, by section 7(2) of the Cook Islands Amendment Act 2007 (2007 No 49).


Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

These regulations are administered in the Department of Island Territories


PURSUANT to the Cook Islands Act 1915, His Excellency the Administrator of the Government, acting by and with the advice and consent of the Executive Council, hereby makes the following regulations.

Contents

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1
  • These regulations may be cited as the Niue Port and Service Tax Regulations 1952.

2
  • These regulations shall come into force on the date when they are first publicly notified by the Resident Commissioner of Niue in such manner as he thinks proper.

3
  • (1) Subject to the exemptions specified in subclause (2) of this regulation, there shall be levied and payable on all goods imported into the Island of Niue a port and service tax at the rate of 21/2 per cent ad valorem.

    (2) There shall be exempted from the payment of the tax passengers' baggage and effects of the following kinds which are not intended for any other person or for sale, namely:—

    • (a) Wearing apparel and other personal effects which have been worn or are in use by persons arriving at Niue:

    • (b) Implements, instruments, and tools of trade, occupation, or employment of any passenger which have been in use by that passenger for not less than twelve months prior to his embarkation:

    • (c) Household or other effects which have been in use for not less than twelve months prior to embarkation by the persons or families bringing them to Niue:

      Provided that, if the household or other effects are not imported within five years from the date of the arrival in Niue of the persons or families by whom they have been used, they shall be exempted under this paragraph only with the approval of the Minister.

4
  • For the purposes of these regulations the value of any goods imported into the Island of Niue shall be determined in accordance with the provisions of the Customs Act 1913.

5
  • (1) The port and service tax imposed by these regulations shall constitute a debt due to the Crown by the importer of the goods, and shall be payable before the entry of the goods is passed by the Collect of Customs.

    (2) In this regulation the term importer has the same meaning as in the Customs Act 1913.

6
  • The port and service tax imposed by these regulations shall be in addition to and not in substitution for any lighterage charge or any other charges payable in respect of the landing of any such goods on the Island of Niue.

T J SHERRARD.

Clerk of the Executive Council.

Explanatory Note

[This note is not part of the regulations, but is intended to indicate their general effect.]

The purpose of these regulations is to impose a port and service tax of 21/2 per cent ad valorem on all goods (subject to the exemptions specified in regulation 3(2)) imported into the Island of Niue.


Issued under the authority of the Regulations Act 1936.

Date of notification in Gazette: 2 October 1952.


Contents

  • 1General

  • 2About this eprint

  • 3List of amendments incorporated in this eprint (most recent first)


Notes
1 General
  • This is an eprint of the Niue Port and Service Tax Regulations 1952. It incorporates all the amendments to the Niue Port and Service Tax Regulations 1952 as at 20 September 2007. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 3 September 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

2 About this eprint
  • This eprint has not been officialised. For more information about officialisation, please see "Making online legislation official" under "Status of legislation on this site" in the About section of this website.

3 List of amendments incorporated in this eprint
(most recent first)
  • Cook Islands Amendment Act 2007 (2007 No 49): section7(2)