Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.2.1 Tonga Government Contact List
Emergency Response
For Customs clearance of relief consignments, Customs regulations (Regulation 136, Customs and Excise Management Regulations 2008) allow for simplified and facilitated Customs procedures and declarations in the case of relief consignments.
Furthermore, relief consignments received as gifts by an organization approved by the Minister for use by or under the control of that organization or for distribution free of charge by the organization or under their control shall be admitted free of all duties, excise taxes and charges.
Agreements / Conventions Description |
Ratified by Country? |
Date of Ratification
|
---|---|---|
Annex J-5 Revised Kyoto Convention |
No |
|
OCHA Model Agreement |
No |
|
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
Yes |
2003 |
WCO (World Customs Organization) member |
Yes |
1/07/2005 |
Regular Regime (Non-Emergency Response)
Once an official request for international assistance has been submitted, the Director of Customs and Quarantine are to make the necessary arrangements for the on-going clearance of all donor assistance that is provided for “disaster relief purposes”.
This may include duty exemption for goods that are purchased locally with disaster relief funding.
The CCG is responsible for providing information on donor assistance to Customs and Quarantine to facilitate this process. This includes details on type, quantity, source, means of transportation, arrival point and estimated time of arrival. As for normal Customs and Quarantine situations, disaster relief operations should not in themselves cause a breakdown in established security and/or immigration regulations
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
All Charitable organisations must register with the Ministry of Commerce, Labour and Industries as a charitable entity. Registration is voluntary, but if an entity wishes to retain or obtain an exemption from income tax then it will need to register. |
Non Governmental Organizations |
All Charitable organisations must register with the Ministry of Commerce, Labour and Industries as a charitable entity. Registration is voluntary, but if an entity wishes to retain or obtain an exemption from income tax then it will need to register. |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
Filing income tax returns: If the agency is assessed as being fully exempt from income tax, no need to file an income tax return unless required. However, the agencies need to keep accurate records for the organisation. Charity - Income Tax Charitable organisations can receive many types of income, including subscriptions, grants, subsidies, donations, fees, raffle money, trading profits, proceeds from selling assets and so on. Charitable organisations are liable for income tax if:
|
Process to be followed |
Under regulation 9 of the Consumption Tax Regulations 2005 (CT Regulations), the “Chief Commissioner may authorize the granting of a refund in respect of Consumption Tax paid or borne on a taxable supply to, or taxable import, by –
|
Exemption Certificate Document Requirements
All document requirements in the below table apply to both UN agencies and NGO’s
NOTE: Although it specifies ‘originals’ of all documents are required, customs will accept copies for clearance of aid commodities provided the originals are supplied at a later date.
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, original
|
Yes, original
|
Yes, original
|
Yes, original
|
Yes, original
|
Yes, original
|
AWB/BL/Other Transport Documents |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Donation/Non-Commercial Certificates |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Packing Lists |
Packing list / container list, Yes, Original |
Packing list / container list, Yes, Original |
Packing list / container list, Yes, Original |
Packing list / container list, Yes, Original |
Packing list / container list, Yes, Original |
Packing list / container list, Yes, Original |
Other Documents |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
Additional Notes |
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NGOs have different procedures from the UN. NGOs must be registered with Social Welfare Council, Ministry of Finance with notification from the Ministry of Foreign Affairs. After the registration procedure is done with the above mentioned entities, application for registration is made to the Department of Customs. All exemption requests are submitted to the Ministry of Foreign Affairs who certifies the documents. If the items requested for exemption are on the Ministry’s approved list then the request is approved and processed. If the items are not on the Ministry’s approved list, the request has to be submitted and approved by the Ministry of Finance. Documents required for the this request are:
|
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
Invoices, Air Waybills or other Transport Documents, Donation / Non-Commercial Certificate, Packing List |
Embargoes |
None specified |
Prohibited Items |
|
General Restrictions |
Tonga has regulated against importation of GMO products. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Invoice |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
AWB/BL/Other Transport Documents |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Bill of lading, Certificate of Origin, Cargo Manifesto |
Donation/Non-Commercial Certificates |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Packing Lists |
Yes, Original Packing list / container list |
Yes, Original Packing list / container list |
Yes, Original Packing list / container list |
Yes, Original Packing list / container list |
Yes, Original Packing list / container list |
Yes, Original Packing list / container list |
Phytosanitary Certificate |
Required covering all produce in each shipment |
Required covering all produce in each shipment |
Required covering all produce in each shipment |
Required covering all produce in each shipment |
Required covering all produce in each shipment |
Required covering all produce in each shipment |
Other Documents |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
Additional Notes |
||||||
N/A |
Transit Regime
PICs governments are used to assisting each others and will not hesitate facilitating transit or export of relief goods and shipments. Goods intended for transit or transhipment in Tonga must be given prior approval from Customs. An application for transit or transhipment must be made to Customs in the approved form (Form C10 - Customs Transhipment).
Customs may take all necessary steps to ensure that the consignment is easily identified and to enable detection of any unauthorized interference. Such steps may include the setting of specific time limits for the transit or transshipment operation to take place.