 
Chapter 11.03  
2020 Revised Edition  
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CUSTOMS AND EXCISE M ANAGEMENT 
ACT  Customs and Excise Management Act    CAP. 11.03 Arrangement of Sections  
 
 
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CUSTOMS AND EXCISE M ANAGEMENT ACT  
Arrangement of Sections  
Section  
PART 1 - PRELIMINARY  9 
1 Short title ................................ ................................ ................................ ................  9 
2 Interpretation  ................................ ................................ ................................ ..........  9 
3 General administration  ................................ ................................ .........................  14 
4 Delegation  ................................ ................................ ................................ ............  15 
PART 2 - CUSTOMS CONTROL  15 
5 Goods subject to Customs contro l ................................ ................................ ....... 15 
6 Unauthorised movement  ................................ ................................ ......................  15 
7 Unauthorised entry - approved place  ................................ ................................ ... 16 
8 Indemnity  ................................ ................................ ................................ .............  16 
9 Accommodation at wharves and airports  ................................ .............................  16 
PART 3 - ARRIVAL AND DEPARTUR E OF AIRCRAFT AND SH IPS 16 
10 Procedure on arrival  ................................ ................................ .............................  16 
11 Advance notice for aircraft  ................................ ................................ ..................  17 
12 Advance notice for ship s ................................ ................................ ......................  17 
13 Passenger manifest  ................................ ................................ ...............................  17 
14 Embarkation and disembarkation  ................................ ................................ ........  18 
15 Loading and unloading cargo ................................ ................................ ...............  18 
16 Discrepancies  ................................ ................................ ................................ ....... 18 
17 Unloaded cargo  ................................ ................................ ................................ .... 18 
18 Sufferance wharf  ................................ ................................ ................................ .. 19 
19 Breaking of bulk  ................................ ................................ ................................ .. 19 
20 Master to provide information  ................................ ................................ .............  19 
21 Passenger’s arrival d eclaration  ................................ ................................ ............  20 Arrangement of Sections   CAP. 11.03  Customs and Excise Management Act  
 
 
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 22 Passenger’s departure declaration  ................................ ................................ ........  20 
23 Customs clearance  ................................ ................................ ................................  20 
24 Cargo manifests or loading list  ................................ ................................ .............  21 
25 Export cargo manifest or loading list  ................................ ................................ ... 21 
26 Ship stores  ................................ ................................ ................................ ............  21 
27 Boarding of departing aircraft and ships  ................................ ..............................  21 
28 Detention of aircraft and ships  ................................ ................................ .............  21 
29 Clearance in ballast  ................................ ................................ ..............................  22 
PART 4 - CLEARANCE OF IMPORTE D GO ODS  22 
30 Goods entry  ................................ ................................ ................................ ..........  22 
30A  Recovery from importer  ................................ ................................ .......................  22 
31 Entry lodgement  ................................ ................................ ................................ ... 23 
32 Entry Clearance fee  ................................ ................................ ..............................  23 
33 Re-importation  ................................ ................................ ................................ ..... 23 
34 Samples  ................................ ................................ ................................ ................  23 
PART 5 - EXPORTATION OF GOODS  BY AIR AND SEA  24 
35 Export goods declaration  ................................ ................................ ......................  24 
36 Dealing with export goods  ................................ ................................ ...................  24 
37 Short loading  ................................ ................................ ................................ ........  24 
38 Export of imported goods  ................................ ................................ .....................  24 
PART 6 - IMPORT AND EXPORT BY  POST  24 
39 Postal articles  ................................ ................................ ................................ ....... 24 
40 Opening postal articles  ................................ ................................ .........................  24 
PART 7 - TEMPORARY IMPORTATIO NS AND PROHIBITED AN D 
RESTRICTED IMPORTS A ND EXPORTS  25 
41 Conditional entry  ................................ ................................ ................................ .. 25 
42 Non compliance ................................ ................................ ................................ .... 25 
43 Extension of time  ................................ ................................ ................................ . 25 
44 Security  ................................ ................................ ................................ ................  25 
45 Prohibitions and restrictions  ................................ ................................ .................  25 
PART 8 - INTER -ISLAND A ND COASTAL TRADE  25 
46 Master to keep cargo manifest and register  ................................ ..........................  25 
47 Master responsible ................................ ................................ ................................  26 
48 Approval to leave  ................................ ................................ ................................ . 26 
49 Search of inter -island aircraft a nd coastal ships  ................................ ...................  26 
PART 9 - CUSTOMS SECURITIES  27 
50 Minister’s powers  ................................ ................................ ................................ . 27 
51 Release of goods ................................ ................................ ................................ ... 27 
52 Forfeiture of security  ................................ ................................ ............................  27 Customs and Excise Management Act    CAP. 11.03 Arrangement of Sections  
 
 
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 PART 10 - WAREHOUSES AND APPRO VED PLACES  27 
53 Appointment of Crown’s warehouse  ................................ ................................ ... 27 
54 Application for licence  ................................ ................................ .........................  27 
55 Grant or refusal  ................................ ................................ ................................ .... 27 
56 Revocation  ................................ ................................ ................................ ...........  28 
57 Crown responsibility  ................................ ................................ ............................  28 
58 Assistance to Customs  ................................ ................................ .........................  28 
59 Licensee’s Liability  ................................ ................................ ..............................  28 
60 Unauthorised movement  ................................ ................................ ......................  29 
61 Customs auctions  ................................ ................................ ................................ . 29 
62 Damaged goods not warehoused  ................................ ................................ .........  29 
63 Obligation to warehouse goods  ................................ ................................ ............  29 
PART 11 - POWERS OF OFFICERS  29 
64 Examine all goods  ................................ ................................ ................................  29 
65 Unload goods  ................................ ................................ ................................ ....... 29 
66 Power to search  ................................ ................................ ................................ .... 30 
67 Boarding ................................ ................................ ................................ ...............  30 
68 Suitable accommodation  ................................ ................................ ......................  30 
69 Board, search and detain  ................................ ................................ ......................  30 
70 Customs mooring  ................................ ................................ ................................ . 30 
71 Patrol and pass  ................................ ................................ ................................ ..... 31 
72 Detain persons  ................................ ................................ ................................ ...... 31 
73 Searching persons  ................................ ................................ ................................  31 
74 Request of information  ................................ ................................ ........................  31 
75 Warrants  ................................ ................................ ................................ ...............  31 
76 Arrest  ................................ ................................ ................................ ...................  32 
77 Obstruction ................................ ................................ ................................ ...........  32 
78 Notice to produce  ................................ ................................ ................................ . 32 
79 Copies of documents  ................................ ................................ ............................  32 
80 Post clearance audit  ................................ ................................ .............................  33 
81 Translation of records  ................................ ................................ ..........................  33 
PART 12 - CUSTOMS PENALTIES AN D OFFENCES  33 
DIVISION 1 - ADMINISTRATIVE PENAL TIES  33 
82 False or misleading statement or declaration  ................................ .......................  33 
83 Failure to submit  ................................ ................................ ................................ .. 34 
84 Dishonoured cheques  ................................ ................................ ...........................  34 
85 Failure to account  ................................ ................................ ................................ . 35 
86 Failure to deal  ................................ ................................ ................................ ...... 35 
87 Enter customs area  ................................ ................................ ...............................  35 
88 Miscellaneous  ................................ ................................ ................................ ...... 35 
DIVISION 2 - OFFENCES  35 
89 Acceptance of Customs controlled goods  ................................ ............................  35 Arrangement of Sections   CAP. 11.03  Customs and Excise Management Act  
 
 
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 90 Rescue or destruction of goods  ................................ ................................ ............  36 
91 Obstruction of customs officers  ................................ ................................ ...........  36 
92 Smuggle  ................................ ................................ ................................ ................  36 
93A  False or misleading statement  ................................ ................................ ..............  36 
93B False declaration as to origin  ................................ ................................ ................  36 
94 Counterfeit  ................................ ................................ ................................ ............  37 
95 Prohibited or restricted imports or exports  ................................ ...........................  37 
96 Customs brokers  ................................ ................................ ................................ ... 37 
97 Failure to make declaration  ................................ ................................ ..................  38 
98 Impersonation  ................................ ................................ ................................ ....... 38 
99 Failure to account  ................................ ................................ ................................ . 38 
100 Failure to deal  ................................ ................................ ................................ ....... 38 
101 Unauthorised movement  ................................ ................................ ......................  38 
102 Enter Customs control area  ................................ ................................ ..................  39 
103 Unauthorised disembarkation or boarding  ................................ ...........................  39 
104 Unauthorised loading and unloading  ................................ ................................ .... 39 
105 Unauthorised movement of aircraft or ship  ................................ ..........................  39 
106 Corrupti on ................................ ................................ ................................ ............  39 
PART 13 - SEIZURE AND FORFEITU RE 40 
107 Forfeiture of aircraft and ships  ................................ ................................ .............  40 
108 Goods forfeited  ................................ ................................ ................................ ..... 40 
109 Customs, Police and officers of De fence may seize ................................ .............  41 
110 Seizure notice  ................................ ................................ ................................ ....... 41 
111 Secure goods  ................................ ................................ ................................ ........  41 
112 Disposing of seized goods  ................................ ................................ ....................  41 
113 Title  ................................ ................................ ................................ ......................  42 
PART 14 - LEGAL PRO CEEDINGS  42 
114 Repayment of short payment  ................................ ................................ ................  42 
115 Payment under protest  ................................ ................................ ..........................  42 
116 Limitation  ................................ ................................ ................................ .............  42 
117 Smuggling prosecutions  ................................ ................................ .......................  42 
118 Offences by Companies  ................................ ................................ .......................  43 
119 Retention period  ................................ ................................ ................................ ... 43 
PART 15 - CUSTOMS BROKERS  43 
120 Application  ................................ ................................ ................................ ...........  43 
121 Authorisation  ................................ ................................ ................................ ........  44 
122 Deeming  ................................ ................................ ................................ ...............  44 
123 Companies  ................................ ................................ ................................ ............  44 
PART 16 - ADMINISTRATION  44 
124 Appointment of ports and airports ................................ ................................ ........  44 
125 Confidentiality  ................................ ................................ ................................ ...... 45 Customs and Excise Management Act    CAP. 11.03 Arrangement of Sections  
 
 
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 126 Appeal  ................................ ................................ ................................ ..................  45 
127 Powers of Police and the Tonga Defence Ser vice ................................ ...............  45 
128 Payable to the Crown  ................................ ................................ ...........................  45 
128A  Payment by instalments  ................................ ................................ .......................  46 
128B   Conditions of exemption  ................................ ................................ ......................  46 
129 Regulations  ................................ ................................ ................................ ..........  46 
130 Agents  ................................ ................................ ................................ ..................  46 
131 Savings  ................................ ................................ ................................ .................  46 
Endnotes  47 Customs and Excise Management Act    CAP. 11.03 Section  1 
 
 
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CUSTOMS AND EXCISE M ANAGEMENT ACT  
AN ACT RELATING TO T HE M ANAGEMENT OF CUSTOMS  AND 
EXCISE  
Commencement [ 1 February 2008 ]1 
PART 1 - PRELIMINARY  
1 Short  title  
This Act may be cited as the Customs and Excise  Management Act . 
2 Interpretation  
In this Act, unless the context otherwise requires  — 
“agent ” includes, in relation to the master or owner of a ship or aircraft, a 
person who  — 
(a) is a representative  of the master or owner;  
(b) notifies the Minister  in writing that he intends to act as an agent; or  
(c) signs any document required or permitted by Customs to be signed by 
an agent, or on whose behalf such a document is signed by a person 
authorized by su ch agent;  
“aircraft ” includes balloons, kites, gliders, aeroplanes, seaplanes, helicopters 
and hovercrafts;  
“airport ” means a place or geographical area for the landing and departure of 
aircraft appointed by the Minister  under section  124; Section  2  CAP. 11.03  Customs and Excise Management Act  
 
 
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 “approved place ” means any quay, jetty, wharf, airport or other place 
appointed by the Minister  under section 124 where goods under Customs 
control may be loaded and unloaded and includes a place where Customs 
controlled goods are stored;  
“cargo ” means any goods carried o n board a ship or aircraft but does not 
include stores, or crew member’s or passenger’s effects;  
“cargo manifest ” means a document made to a Customs officer providing 
information concerning the arrival of the aircraft and ship including the details 
of the cargo on board an aircraft or ship arriving in the Kingdom;  
“carriage ” includes transportation by any ship or aircraft of goods, people 
and animals;  
““Chief Executive Officer” means the Government chief executive officer 
responsible for revenue and customs ;”; 
 “coastal ship ” means a ship that is not engaged in making an international 
voyage;  
“commercial documentation ” in relation to goods, means any document 
prepared in the ordinary course of business for the purposes of a commercial 
transaction regarding t he goods or the carriage of the goods, and includes 
documents prescribed by Regulations, whether in hard copy or electronic 
format;  
“container ” includes any bundle, package, box, cask, shipping container or 
other receptacle;  
“counterfeit goods ” are any goo ds, including packaging, having without 
authorisation, a trademark which is identical to a validly registered trademark 
in respect of such goods, or which cannot be distinguished in its essential 
character from such a trademark, and which thereby infringes  the rights of the 
owner of the trademark in question under the law of the Kingdom;  
“counterfeit goods ” includes pirated copyright goods which are copies of 
such originals made without the consent of the rights holder and which are 
made directly or indirec tly from an article where the making of that copy 
would have constituted an infringement of a copyright or a related right under 
the law of the Kingdom;  
“crew ” includes every person employed or engaged in any capacity on board 
any aircraft or ship, but doe s not include the master;  
“Crown’s warehouse ” means a government warehouse which is specified in 
writing as such by the Minister , where goods under Customs control and 
goods otherwise detained by Customs may be temporarily stored;  
“Customs ” means the Customs and Trade Division of the Ministry of 
Revenue  and Customs ;2 
“Customs area ” means any place appointed under section 124 (1)(a) ; Customs and Excise Management Act    CAP. 11.03 Section  2 
 
 
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 “Customs broker ” means a licensed representative of an owner of goods, 
who is contracted to perform Customs re quirements on behalf of such owner 
under Part 15;  
“Customs clearance ” means the completion of all Customs formalities to the 
satisfaction of a Customs officer;  
“Customs control ” has the meaning ascribed to it in section 5;  
“Customs duty ” is an amount payable to the Government in accordance with 
the Customs Act;  
“Customs laws ” means the Customs Act3, Excise Tax Act4 and this Act;  
“Customs officer ” means any person employed as a customs officer to 
discharge any duty connected with the administration of c ustoms laws;  
“Customs warehouse ” means a place operated by a person licensed by 
Customs for the storage of goods while they are under Customs control and 
may be licensed as  — 
(a) general;  
(b) private; or  
(c) duty free warehouse;  
“declaration ” means the pro vision of all information to Customs whether 
verbal, in a document, or in electronic form by a person relating to particular 
imported and exported goods;  
“document ” — 
(a) means documents in any form, whether or not signed or initialled or 
otherwise authent icated by their maker; and  
(b) includes  — 
(i) all forms of written material;  
(ii) all information recorded, transmitted, or stored by means of tape 
recorders, computers, or other devices, and all material 
subsequently derived from information so recorded o r stored;  
(iii) labels, marking and other forms of writing that identify any thing 
of which they form part or to which they are attached by any 
means;  
(iv) books, maps, plans, graphs and drawings; or  
(v) photographs, films, negatives, tapes and other devic es in which 
one or more visual images are embodied so as to be capable 
(with or without the aid of some other equipment of being 
reproduced;  
“dutiable goods ” means goods subject to Customs duty under the Customs 
Act; 
“entered ”, in relation to  — Section  2  CAP. 11.03  Customs and Excise Management Act  
 
 
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 (a) goods i mported, warehoused, exported or put on board an aircraft or 
ship as stores,  means  — 
(i) the acceptance and signature by the Customs officer of a 
declaration signed by the importer or exporter on the prescribed 
form, together with the payment to the Custom s officer by the 
importer or exporter of all rents and charges due to the Crown in 
respect of the goods; and  
(ii) in the case of dutiable goods (except on the entry of warehoused 
goods), the payment by the importer or exporter to the Customs 
officer of the  full duties due thereon, or else, where authorised, 
the deposit of a sum of money or the giving of Customs security 
for the duties as provided by law, or, in the case of goods for 
which security by bond is required on the exportation, putting on 
board a s hip or aircraft of goods as stores or the removal of such 
goods, the giving of such Customs security; or  
(b) excisable goods imported, warehoused, exported or put on board an 
aircraft or ship as stores, means  — 
(i) the acceptance and signature by the Customs officer of a 
declaration signed by the importer, exporter or licensed 
manufacturer on the prescribed form, together with the payment 
to the Customs officer by the importer, exporter or licensed 
manufacturer of all rents and charges due to the Crown  in respect 
of the goods; and  
(ii) in the case of an entry for warehousing of imported goods, the 
payment by the importer or licensed manufacturer to the 
Customs officer of the full excise tax due thereon, or else, where 
permitted, the deposit of a sum of money or the lodging of 
Customs security with Customs;  
“entry ”, in relation to the importation or exportation of goods, means the 
provision of the prescribed declaration to Customs;  
“excisable goods ” means goods in respect of which excise tax is imposed by  
the Excise Tax Act;  
“excise tax ” means the excise tax imposed by the Excise Tax Act;  
“export ” means the transportation of goods beyond the Kingdom;  
“exporter ” in relation to exported goods, means the consignee, owner, agent, 
buyer or any person holding a beneficial interest in those goods when they 
leave the Kingdom and includes any person making a declaration under any 
Customs laws concerning those goods;  
“export goods ” means goods which are to be or have been exported from the 
Kingdom;  
“goods ” includes e xcisable goods, documents, tangible personal property, 
commercial cargo, currency, livestock, motor vehicles, aircraft and ship’s Customs and Excise Management Act    CAP. 11.03 Section  2 
 
 
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 stores, accompanied and unaccompanied baggage, aircraft and ships, 
including self -transported ships and aircraft;  
“import ” mea ns to bring goods or cause goods to be brought into the 
Kingdom;  
“importer ” in relation to imported goods, means the consignee, owner, agent, 
buyer or any person holding a beneficial interest in those goods when they 
arrive in the Kingdom and includes any person making a declaration under 
any Customs laws concerning those goods;  
“inter -island aircraft ” means an aircraft that is not engaged in making an 
international flight;  
“to land ” in relation to the landing of aircraft, includes to land on water;  
“licens ed manufacturer ” means a person who is licensed under the Excise 
Tax Act to manufacture excisable goods;  
“manufacture ” includes all processes in the manufacture of excisable goods 
including  — 
(a) filtering, diluting or blending the excisable goods with oth er goods;  
(b) putting the excisable goods for the first time into a container in which 
they might be presented or from which they might be dispensed; and  
(c) labelling or marking, for the first time, of containers filled with the 
excisable goods;  
“master ” means the person in charge or in command of an aircraft or ship and 
includes an authorised agent but does not include a person appointed to pilot 
ships into or out of any port ;5 
“Minister”  means the Minister responsible for revenue and customs ;6 
“occupier, ” includes any person who signs as principal any bond in respect of 
any building or place used for the deposit of goods for the security or of the 
duties under the customs laws;  
“owner ” in respect of goods includes a licensed manufacturer of excisable 
good s and any person other than a Customs officer being or holding himself 
out to be the owner, importer, exporter, consignee, agent, buyer or person 
possessed of, or beneficially interested in, or having any control of, or power 
of disposition over the goods;  
“passenger ” means any person other than a crew member who is or has been 
on any aircraft or ship involved in an international voyage;  
“personal effects ” means all articles, whether used or new, in the possession 
of the arriving passenger, but not goods for commercial purposes, in 
commercial quantities, or for sale;  
“postal article ” means any letter, postcard, newspaper, book, document, 
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 in or departing from the Kingdom by post  and includes any bag, box or other 
container in which postal articles are conveyed;  
“prohibited goods ” means respectively any goods the importation or 
exportation of which is prohibited or restricted by law;  
“ship” includes a vessel of any description and  includes sailing boats, 
motorboats, or pleasure craft;  
“ship’s stores ” means goods which are intended for consumption on an 
aircraft or ship and includes fuel, spare parts, and other articles or equipment, 
whether or not for immediate use;  
“smuggling ” mea ns the importation or exportation of goods with the intention 
to defraud the revenue and includes the importation or exportation of 
prohibited or restricted goods;  
“sufferance wharf ” means any place other than an approved place of loading 
or unloading at w hich the Minister  may and under such conditions as he may 
direct, allow any goods to be loaded or unloaded;  
“Tax Tribunal ” means the Tax Tribunal established under section 58 of the 
Revenue Services Administration Act;7 
“temporary importation ” means the te mporary importation of goods under 
this Act;  
“time of importation ” means the time that an aircraft or ship carrying 
imported goods with the intention to discharge cargo, arrives at the first 
airport or port within the Kingdom;  
“time of exportation ” means t he time that an aircraft or ship leaves the 
territory of the Kingdom with the intention of making an international voyage;  
“uncustomed goods ” means goods liable to customs duty or excise tax but on 
which customs duty or excise tax has not been paid;  
“wareh oused goods ” means goods which are under Customs control and are 
placed in a Customs warehouse or Crown’s warehouse under the Customs and 
Excise Management Act8; 
“warrant ” means an authorisation in the form prescribed under this Act by a 
Magistrate allowin g designated Customs officers to enter and search premises 
and seize goods and documents in accordance with this Act; and  
“wharf ” means any place appointed as such under this Act.  
3 General administration  
(1) The Minister  shall be responsible for the admin istration of the Customs laws.  
(2) This Act shall apply to the payment and management of customs duty under 
the Customs Act and excise tax under the Excise Tax Act.  Customs and Excise Management Act    CAP. 11.03 Section  4 
 
 
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 4 Delegation  
The Minister  may delegate in writing to any Customs officer any duty, power or  
function imposed on him by the Customs laws but not this power of delegation.  
PART 2 - CUSTOMS CONTROL  
5 Goods subject to Customs control  
The following goods shall be subject to Customs control until released in accordance 
with the Customs laws  — 
(a) impo rted goods;  
(b) in transit goods;  
(c) Customs’  warehoused goods;  
(d) export goods;  
(e) ship’s stores;  
(f) postal articles;  
(g) manufactured excisable goods;  
(h) goods on board an aircraft or ship involved in an international voyage, 
while that aircraft is in or over Tongan territory or that ship is in 
Tongan waters; and  
(i) aircraft and ships arriving within the Kingdom.  
6 Unauthorised movement  
(1) Subject to this Act, a person shall not move, alter, or interfere in any way with 
goods that are subject to Cu stoms control.  
(2) A Customs officer may  — 
(a) on receipt of a completed Customs prescribed form, approve the 
movement of goods under Customs control subject to the conditions 
imposed in the approval;  
(b) require the applicant to lodge a C ustoms security u nder this Act;  and 
(c) seal goods or their containers subject to Customs control.  
(3) Any person authorised under this section to move goods and who cannot 
account for those goods when requested by a Customs officer, shall be liable 
for the duty on those g oods.  Section  7  CAP. 11.03  Customs and Excise Management Act  
 
 
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 7 Unauthorised entry - approved place  
No person shall enter any place containing customs controlled goods without 
Customs authorisation .9 
8 Indemnity  
(1) No compensation shall be payable by the Crown to an importer, owner, 
consignee or licensed manuf acturer by reason of any loss or damage of any 
goods under Customs control, unless such loss or damage is the direct result 
of the wilful act or negligence of a Customs officer.  
(2) No action shall be brought against the Crown for loss or damage sustained by 
any goods under Customs control or for any wrong or improper delivery of 
goods therefrom, unless such loss or damage is the direct result of the wilful 
act or negligence of a Customs officer.  
9 Accommodation at wharves and airports  
A wharf owner, airpor t owner or person responsible for the management of a wharf, 
airport or approved place at which Customs is located, shall provide to the 
satisfaction of the Minister  for the exclusive use of Customs free of charge  — 
(a) suitable office accommodation; and  
(b) secure storage for goods under Customs control.  
PART 3 - ARRIVA L AND DEPARTURE OF A IRCRAFT AND 
SHIPS  
10 Procedure on arrival  
(1) The master of an aircraft or ship arriving in the Kingdom shall bring that 
aircraft or ship directly to a boarding station nominated by a Customs officer 
or to a place appointed under section 124 as the case may be.  
(2) A Customs officer shall have the power regarding any aircraft or ship arriving 
within the Kingdom, to  — 
(a) board;  
(b) stay on board for any period;  
(c) have free access to every part;  
(d) secure any part by such means as he considers necessary;  
(e) examine any goods, and take account of them;  
(f) require any goods to be unloaded and removed for examination at the 
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 (g) lock up, seal, ma rk or otherwise secure any goods on board such 
aircraft or ship.  
(3) The master of an aircraft or ship which has arrived at its place of 
disembarkation or unloading shall not move that aircraft or ship to another 
place within the Kingdom without the prio r written approval of a 
Customs  officer.  
(4) The master of an aircraft or ship which is about to depart from its place of 
embarkation or loading within the Kingdom shall not move that aircraft or 
ship without the prior written approval of a Customs officer.  
(5) In this section, “boarding station” means a place publicly nominated as such 
by the Minister  for the purpose of allowing boarding officers to board aircraft 
or ships on their a rrival in or departure from the  Kingdom.  
11 Advance notice for aircraft  
(1) The master or his agent of an aircraft arriving in the Kingdom shall unless 
there are prescribed exceptional circumstances provide to a Customs officer 
advance notice of arrival in writing or electronically, at least one hour in 
advance with the time and p rescribed place of arrival.10 
(2) A master or his agent of an aircraft who without reasonable explanation fails 
to give advance notice under this section, commits an offence and shall be 
liable upon conviction to a fine not exceeding $10,000 or to a term of  
imprisonment not exceeding three years or both.  
12 Advance notice for ships  
(1) The master or his agent of a ship arriving in the Kingdom shall unless there 
are prescribed exceptional circumstances provide to a Customs officer 
advance notice of arrival in  writing or electronically, at least 24 hours in 
advance about the time and prescribed place of arrival.11 
(2) A master or his agent of a ship, who without reasonable explanation fails to 
give advance notice under this section, commits an offence and shall be liable 
upon conviction to a fine not exceeding $10,000 or to a term of imprisonment 
not exceeding three years or both.  
13 Passenger manifest  
(1) The master of an aircraft or ship arriving into the Kingdom shall provide 
Customs with a passenger manifest at least one hour prior to the arrival of the 
aircraft or four hours prior to the arrival of the ship.  
(2) The master of an aircraft or ship departing from the Kingdom shall provide 
Customs with a passenger manifest at least one hour prior to the departure  of 
the aircraft or four hours prior to the departure of the ship.  Section  14  CAP. 11.03  Customs and Excise Management Act  
 
 
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 14 Embarkation and disembarkation12 
(1) No person shall disembark from or embark onto an aircraft or ship arriving or 
departing on an international voyage into or from the Kingdom at any pla ce 
other than a place appointed under section 124 (1)(a) . 
(2) Any person disembarking from or embarking onto an aircraft or ship arriving 
in or departing on an international voyage into or from the Kingdom at any 
place other than a place appointed under sec tion 124 (1)(a) , commits an 
offence and shall be liable upon conviction to a fine not exceeding $100,000 
or to a term of imprisonment not exceeding 10 years, or both . 
15 Loading and unloading cargo13 
(1) The master shall load an aircraft or ship  — 
(a) at por ts, airports, wharves or sufferance wharves appointed or approved  
under section 124;  and 
(b) during normal Customs working hours,  
unless the permission of a Customs officer is obtained as prescribed to load or 
unload at a place other than the prescribed pl ace or at a time outside normal 
Customs working hours.  
(2) A master shall unload an aircraft or ship  — 
(a) directly after the arrival of that aircraft or ship;  
(b) at ports, airports, wharves or sufferance wharves appointed or approved  
under section 124 ; and 
(c) during normal Customs working hours,  
unless the permission of a Customs officer is obtained as prescribed to load or 
unload at a place other than the prescribed place or at a time outside of normal 
Customs working hours.  
16 Discrepancies  
The master  of an aircraft or ship shall immediately inform a Customs officer in the 
prescribed form of any discrepancy between the cargo manifest or loading list and 
the actual goods landed.  
17 Unloaded cargo  
(1) Cargo unloaded from an aircraft or ship shall be plac ed in a Customs area and 
shall be under Customs control.  
(2) Access to cargo under Customs control shall be as authorised by a Customs 
officer.  Customs and Excise Management Act    CAP. 11.03 Section  18 
 
 
to 2020 Revised Edition  Page  19 
   
 (3) Goods under Customs control shall only be removed upon the acceptance by 
Customs of a prescribed Customs ent ry. 
(4) Imported goods unloaded from any aircraft or ship which had not been cleared 
to the owner from a Customs area four days from the completion of unloading 
may be deposited by a Customs officer in a Crown’s warehouse or approved 
place .14 
(5) The owner shall be liable for all costs, charges, and expenses involved in 
moving imported goods from the place of unloading to the Crown’s 
warehouse or Customs area including the rent and other charges in connection 
with the storage of those goods.  
18 Sufferance wh arf 
Goods under Customs control shall not be unloaded from or loaded onto an aircraft 
or ship at a sufferance wharf unless in accordance with the conditions under section 
124. 
19 Breaking of bulk  
The master of a ship or aircraft shall not break bulk unless  a cargo manifest has been 
provided in accordance with this Part or the written permission of the Minister  is 
first obtained.  
20 Master to provide information  
(1) The master of an aircraft or ship or his authorised agent shall as required by a 
Customs offi cer — 
(a) provide all such information relating to the aircraft or ship, its cargo, 
baggage, crew, passengers and flight or voyage;  
(b) produce all books and documents in his custody or control relating to 
the aircraft or ship, its cargo, stores, baggage, crew, passengers and 
flight or voyage; and  
(c) before any person disembarks, deliver to the boarding Customs officer, 
a passenger list, and the n ame of the master, officers and  crew.  
(2) A master of an aircraft or ship or his authorised agent, who without reasonable 
explanation fails to comply with sub -section (1), commits an offence and shall 
be liable upon conviction to a fine not exceeding $100,000 or to a term of 
imprisonment not exceeding 10 years or both.  Section  21  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  20 2020 Revised Edition  to    
 21 Passenger’s arrival declaration  
(1) A maste r of an aircraft or ship arriving in the Kingdom shall provide to 
passengers a prescribed passenger’s declaration form for completion prior to 
arrival in the Kingdom.  
(2) A passenger shall give a completed prescribed passenger’s declaration to a 
Customs of ficer or if there is no Customs officer on duty, to the nearest police 
station on arrival.  
(3) A passenger arriving in the Kingdom shall be deemed not to have legally 
entered until Customs clearance is obtained.  
22 Passenger’s departure declaration15 
(1) Passengers of an aircraft or ship departing from the Kingdom shall As 
required complete a prescribed declaration form prior to departure.  
(2) Subject to subsection (1), a  passenger shall give a completed prescribed 
declaration to a Customs officer on departure.  
23 Customs clearance16 
(1) A Customs officer may grant Customs clearance when  — 
(a) not less than 24 hours have elapsed after an application for the 
clearance has be en made to a Customs officer; and  
(b) all inward cargo and stores of the ship or aircraft have been duly 
accounted for and all other requirements of the law in regard to the ship 
or aircraft and her inward and outward cargo in stores have been duly 
complie d with.  
(2) A Customs officer may refuse Customs clearance when  — 
(a) application is not lodged in the prescribed form;  
(b) any document required by the Customs officer is not produced;  
(c) the Customs officer has reasonable grounds to suspect a breach of  any 
Customs laws ; or 
(d) any other law states that clearance should be refused . 
(3) The master of an aircraft or ship about to depart on an international voyage 
shall not leave the Kingdom until Customs clearance is obtained.  
(4) A master who allows an ai rcraft or ship to depart contrary to this section, 
commits an offence and shall be liable upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years or 
both.  Customs and Excise Management Act    CAP. 11.03 Section  24 
 
 
to 2020 Revised Edition  Page  21 
   
 24 Cargo manifests or loading list  
(1) A master of an ai rcraft or ship arriving into the Kingdom shall provide 
Customs with a cargo manifest or loading list at least one hour prior to the 
arrival of the aircraft or four hours prior to the arrival of the ship.  
(2) A master of an aircraft or ship departing from t he Kingdom shall provide 
Customs with a cargo manifest or loading list at least one hour prior to the 
departure of the aircraft or four hours prior to the departure of the ship.  
(3) A master of an aircraft or ship, who without reasonable explanation fails to 
provide Customs with a cargo manifest or loading list under this section, 
commits an offence and shall be liable upon conviction to a fine not 
exceeding $10,000 or to a term of imprisonment not exceeding three years or 
both.  
25 Export cargo manifest or loading list  
The master of a departing aircraft or ship prior to leaving the Kingdom shall  — 
(a) provide a completed export cargo manifest or loading list to a Customs 
officer;  and 
(b) not leave the Kingdom until the export cargo manifest or loading list 
has been approved by a Customs officer.17 
26 Ship stores  
The procedures for loading and unloading of ship’s stores onto and from an aircraft 
and ship may be prescribed by Regulations.  
27 Boarding of departing aircraft and ships  
(1) A Customs officer may boar d at any time, any aircraft or ship about to depart 
on an international voyage from the Kingdom to verify compliance with this 
Act. 
(2) The master of an aircraft or ship about to depart on an international voyage 
shall  — 
(a) assist the Customs officer to embark and disembark; and  
(b) provide such further assistance as required by the Customs officer.  
28 Detention of aircraft and ships  
The Minister  may detain an aircraft or ship about to depart on an international 
voyage by not issuing Customs clearance unt il all Customs requirements, costs, fees 
or charges imposed by the Customs laws are paid.  Section  29  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  22 2020 Revised Edition  to    
 29 Clearance in ballast  
(1) A master of a ship in ballast about to depart on an international voyage shall 
apply in the prescribed form to a Customs officer for clear ance.  
(2) The Customs officer shall approve an application under sub -section (1), if 
such ship does not have any goods, on board except ship’s stores.  
PART 4 - CLEARANCE OF IMPORTE D GOODS  
30 Goods entry  
(1) An owner of imported goods shall complete a presc ribed Customs entry form 
for those goods at the first port of unloading.  
(2) An owner of goods may apply in the prescribed form to a Customs officer for 
authorisation for the goods to be moved to another prescribed port or place 
other than the first port o f unloading where the Customs entry will be 
completed.  
(3) Authorisation to move goods to another prescribed port or place other than the 
first port of unloading shall not prevent a Customs officer from examining the 
imported goods at the first port of unl oading.  
(4) Where auth orisation is approved under sub section (2), the applicant shall be 
responsible for  — 
(a) any Customs duty or excise tax liability arising; and  
(b) complying with the Customs entry requirements at the port of 
unloading.  
30A Recovery fr om importer18 
(1) For th e purposes of this section  — 
“associate ” in relation to an importer, means any other person who acts or 
may act in accordance with the directions, requests, suggestio ns or wishes of 
the importer, and such person shall be an associate  of the importer.  
(2) Whe re customs duty, excise tax or any penalty imposed under Part 12 
Division 1 of this Act remains payable by an importer in respect of a 
particular importation, the importer or his associate shall pay the  amount 
outstanding prior to  the Customs release of that importer’s or his associate’s 
subsequent importations.  Customs and Excise Management Act    CAP. 11.03 Section  31 
 
 
to 2020 Revised Edition  Page  23 
   
 31 Entry lodgement  
A Customs entry in the form prescribed shall be lodged with the Customs 
officer  for — 
(a) immediate clearance of goods for use;  
(b) transhipment goods;  
(c) Customs warehoused goods;  
(d) warehoused goods cleared for use;  
(e) duty-free stores;  
(f) temporary importation;  
(g) re-importation or re -exportation;  
(h) exportation.  
32 Entry Clearance fee  
A prescribed Customs entry clearance fee shall be charged for  every Customs entry 
form lodged with Customs.  
33 Re-importation  
(1) Goods exported from the Kingdom and later re -imported shall be subject to 
Customs duty as follows  — 
(a) if the goods have not been subject to any process abroad, the goods 
shall be exempt  from any further duty or excise tax when re -imported; 
or 
(b) if the goods have been subject to any process abroad, the customs value 
of those goods will be the cost of the repair, maintenance or value 
added of the goods.  
(2) Sub-section (1) may be conditi onal on the person exporting the goods for 
subsequent re -importation  — 
(a) giving notice in writing to Customs; and  
(b) producing such goods for identification to a Customs officer at the port, 
place of shipment or post office.  
34 Samples  
A Customs officer  may on the import, export or manufacture of any goods  — 
(a) take samples of the goods for such purpose as the Minister  may deem 
necessary; and  
(b) dispose of and account for such samples in such manner as the Minister  
may direct.  Section  35  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  24 2020 Revised Edition  to    
 PART 5 - EXPORTATION OF G OODS BY AIR AND SEA  
35 Export goods declaration  
Goods for export shall not be loaded onto an aircraft or ship unless the owner of the 
goods has provided to a Customs officer at the port or place of loading  — 
(a) a completed prescribed export goods entry;  
(b) the prescribed fee;  
(c) where required, relevant commercial documentation relating to the 
export; and  
(d) export duty, as imposed by any Customs laws.  
36 Dealing with export goods  
An export goods declaration approved by a Customs officer shall be the authority to 
deal with those goods.  
37 Short loading  
If goods specified in the export goods entry are not loaded on the aircraft or ship, the 
exporter shall notify a Customs officer within 24 hours after the departure of the 
aircraft or ship.  
38 Export of imported goods  
An importer who wishes to export imported goods that do not conform to the 
importer’s contract for the specification of those goods or for any other reason may 
apply to the Minister  to export the imported goods.  
PART 6 - IMPORT AND EXPORT BY  POST  
39 Postal articles  
Postal articles shall be entered in accordance with the Regulations.  
40 Opening postal articles  
Postal articles arriving in the Kingdom from overseas or to be exported may be 
opened by a Customs officer in the presence of an author ised postal officer if he 
reasonably suspects that a provision of the Customs laws have been breached..  Customs and Excise Management Act    CAP. 11.03 Section  41 
 
 
to 2020 Revised Edition  Page  25 
   
 PART 7 - TEMPORARY IMPORTATIO NS AND PROHIBITED 
AND RESTRICTED IMPOR TS AND EXPORTS  
41 Conditional entry  
The Minister  may, upon written application, exemp t from customs duty or excise 
tax, goods which are imported for temporary use only.  
42 Non compliance  
If any goods imported under section 41 are not exported within four months of the 
date of such goods being entered, then the importer or person in possess ion shall pay 
to a Customs officer the full duty payable on such goods or the goods shall be seized 
and forfeited.  
43 Extension of time  
The Minister  may upon a written application approve extension of the four months 
time limit for temporary importation bu t such extension shall not exceed 12 months 
in total.  
44 Security  
The Minister  may within the period allowed under this Part require security to be 
lodged by the importer for temporary imported goods which shall  be — 
(a) refunded if the goods are exported;  or 
(b) forfeited if the goods are not exported.  
45 Prohibitions and restrictions19 
The Minister  may, with the approval of Cabinet  by Order prohibit or restrict the 
importation or exportation of goods into or from the  Kingdom.  
PART 8 - INTER -ISLAND AND COAS TAL TRADE  
46 Master to keep cargo manifest and register  
(1) The master of any inter -island aircraft or coastal ship with goods under 
Customs control on board shall keep or cause to be kept a cargo manifest and 
register, stating  — 
(a) the name of the aircraft or ship;  Section  47  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  26 2020 Revised Edition  to    
 (b) the master and the port to which the aircraft or ship belongs;  
(c) the port or place to which it is bound and each flight or voyage; and  
(d) such other matters as prescribed by Regulations.  
(2) The master of an inter -island aircraft or coastal ship to which subsection (1) 
applies, shall upon requested produce the cargo manifest and register for 
inspection by a Customs officer.  
(3) A Customs officer inspecting a cargo manifest and register under this section 
may make any note thereon a nd, if upon examination, any  cargo  — 
(a) is found to contain imported goods not entered on the manifest or 
register, such cargo may be forfeited; or  
(b) entered on the cargo manifest or register and is unable to be located, the 
master of the inter -island a ircraft or coastal ship shall be liable for the 
Customs duty of such cargo.  
47 Master responsible  
(1) Goods under Customs control carried on an inter -island aircraft or coastal ship 
shall remain under Customs control until the master obtains authorisation 
from a Customs officer to unload the goods at the final port of unloading.  
(2) A master who unloads cargo without obtaining Customs authorisation under 
this section, commits an offence and shall be liable upon conviction to a fine 
not exceeding $100,000 or  to a term of imprisonment not exceeding 10 years 
or both.  
48 Approval to leave  
A Customs officer shall issue a Customs clearance to a master of an inter -island 
aircraft or coastal ship that has unloaded Customs controlled goods, to leave that 
port or plac e, if the aircraft or ship still has goods under Customs control on  board.  
49 Search of inter -island aircraft and coastal ships  
(1) If any Customs officer has reasonable cause to suspect that any dutiable, 
uncustomed, restricted or forfeited goods are on b oard any inter -island aircraft 
or coastal ship the officer may board and search such aircraft or  ship.  
(2) The master of an inter -island aircraft or coastal ship shall provide all such 
information and documentation relating to the aircraft or ship and its cargo, 
passengers and crew as required by the Customs officer.  Customs and Excise Management Act    CAP. 11.03 Section  50 
 
 
to 2020 Revised Edition  Page  27 
   
 PART 9 - CUSTOMS SECURITIES  
50 Minister ’s powers  
(1) The Minister  may take securities for compliance with the Customs laws.  
(2) The Minister  may — 
(a) allow a Customs security to be provided by  a bond, guarantee, or cash 
or by a combination of these; and  
(b) impose such conditions as he deems necessary.  
(3) Securities collected under this Part shall be cancelled or returned by Customs 
promptly once the Minister  is satisfied that the security is no longer required 
for the purpose of this Act.  
51 Release of goods  
Goods subject to a Customs security shall not be released from Customs control 
until the Customs security is provided.  
52 Forfeiture of security  
A Customs security collected under this Part shall be forfeited to the Crown if any 
condition imposed is not complied with.  
PART 10 - WAREHOUSES AND APPRO VED PLACES  
53 Appointment of Crown’s warehouse  
The Minister  may specify in writing a place to be a Crown’s warehouse.  
54 Application for licen ce 
The Minister  may, upon an application in the prescribed form, grant a licence to 
operate a Customs warehouse.  
55 Grant or refusal  
(1) A licence may be granted under section 54 on  — 
(a) such terms, conditions or restrictions as the Minister  considers 
appropriate;  
(b) payment by the licensee of the prescribed annual licence fee; and  Section  56  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  28 2020 Revised Edition  to    
 (c) provision of security in the amount determined by the Minister  under 
Part 9.  
(2) The Minister  may refuse the application where he is of the opinion that it is 
not in the pu blic interest.  
56 Revocation  
(1) The Minister  may at any time revoke a Customs warehouse licence where the 
licensee does not comply with the conditions of the licence.  
(2) Where a Customs warehouse licence is revoked under sub -section (1) the 
following sha ll be forfeited to the Crown  — 
(a) the security determined by the Minister  under Part 9; and  
(b) all warehoused goods on which Customs duty or excise tax has not 
been paid, remaining in the Customs warehouse seven days after the 
date of revocation.  
57 Crow n responsibility  
The Crown shall not be responsible for any loss or damage to goods stored in a 
Crown’s or Customs’  warehouse unless the damage is due to negligence by 
Customs.  
58 Assistance to Customs  
(1) The licensee of a Customs warehouse or the owner o r occupier of an approved 
place shall provide  — 
(a) all reasonably assistance to Customs in performing any examination or 
other activity required by this Act; and  
(b) facilities reasonably necessary to perform Customs functions.  
(2) Any person who fails to  provide reasonable assistance to Customs required 
under this section commits an offence and shall be liable upon conviction to a 
fine not exceeding $100,000 or to a term of imprisonment not exceeding 10 
years, or both.  
59 Licensee’s Liability  
The licensee  of a Customs warehouse, owner or occupier of an approved place shall 
be liable for any customs duty or excise tax of any goods under customs control 
which he cannot account for.  Customs and Excise Management Act    CAP. 11.03 Section  60 
 
 
to 2020 Revised Edition  Page  29 
   
 60 Unauthorised movement  
Goods under Customs control which are stored in a Cr own’s or Custom’s 
warehouse , customs area  or an approved place shall not be delivered, altered or 
interfered with  without the written permission of a Customs officer.20 
61 Customs auctions  
Goods remaining in a Crown’s warehouse or approved place for a perio d of six 
weeks from the date of completion of unloading, may be auctioned by Customs as 
prescribed in the Regulations and the proceeds paid to general revenue.  
62 Damaged goods not warehoused  
Damaged and pillaged goods shall not be warehoused and goods in inadequate 
packaging shall not be warehoused unless they are re -packaged adequately.  
63 Obligation to warehouse goods  
(1) Any goods imported into the Kingdom, that are not entered within four 
working days from the date of completion of unloading, except go ods under 
Customs control placed in a Customs warehouse or approved place, shall be 
deposited in a Crown’s warehouse or approved place.  
(2) Any goods to which sub -section (1) applies shall be subject to such rent and 
other charges as prescribed by Regulati ons. 
PART 11 - POWERS OF OFFICERS  
64 Examine all goods  
(1) A Customs officer may examine goods subject to Customs control at any time 
and the expenses for that examination shall be borne by the importer.  
(2) A Customs officer may require the owner of goods  to be present at the time of 
a customs examination.  
(3) If the owner of goods subject to customs control cannot be found or 
ascertained, a Customs officer may examine those goods at any time.  
65 Unload goods  
A Customs officer may order the master of any a ircraft or ship which has been 
detained under this Act, to unload goods suspected of being smuggled or are 
customs controlled goods at any place for further examination.  Section  66  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  30 2020 Revised Edition  to    
 66 Power to search  
(1) A Customs officer who has reasonable grounds to suspect a breac h of any 
Customs law, shall have the power to access and search any  — 
(a) part of a port, wharf, airport, or any other customs area;  
(b) vehicle; or  
(c) goods found at that place or in such vehicle.  
(2) A Customs officer exercising powers under this sectio n shall have the 
authority to enter any building, vehicle, place, or shipping container which is 
locked and where the keys are not provided.  
67 Boarding  
Where a Customs, designated Police or Tonga Defence Service officer has 
reasonable grounds to believe t hat there are unauthorised goods or persons on board 
any aircraft or ship, those officers may  — 
(a) stop;  
(b) board;  
(c) search; or  
(d) examine,  
such aircraft or ship in the Kingdom.  
68 Suitable accommodation  
Where a Customs, designated Police officer or Tonga Defence Service officer 
boards and is required to remain on board that aircraft or ship, the master shall 
provide suitable accommodation and food.  
69 Board, search and detain  
(1) A Customs officer may, without warrant, stop, board and search any airc raft, 
ship, motor vehicle or goods within, to establish that there has been proper 
compliance with the Customs laws.  
(2) If as a result of subsection (1), it is established that there has been a breach of 
the Customs laws, such Customs officer may detain t he aircraft, ship, motor 
vehicle or goods, and issue a prescribed detention notice to the master or 
owner as the case may be.  
70 Customs mooring  
A Customs officer in charge of a Customs vessel may take that vessel to or moor 
that vessel at any place in the  Kingdom for the purposes of this Act.  Customs and Excise Management Act    CAP. 11.03 Section  71 
 
 
to 2020 Revised Edition  Page  31 
   
 71 Patrol and pass  
Any Customs officer when exercising powers under this Act may patrol and pass 
freely over any part of the Kingdom.  
72 Detain persons  
Where a person refuses to answer questions about goods under Cust oms control that 
are reasonably suspected of being smuggled, the Customs officer may detain that 
person for the purposes of establishing identity and if necessary convey that person 
to the nearest police station.  
73 Searching persons  
(1) A Customs officer,  designated Police officer or officer of the Tonga Defence 
Service may cause a person to be detained and searched if the officer has 
reasonable grounds to believe that the person has concealed on or about his 
person  — 
(a) any dutiable, uncustomed, prohibit ed, restricted or forfeited goods;  
(b) evidence including documents relating to any such goods; or  
(c) any further thing that is or might be evidence of non -compliance with 
the customs laws.  
(2) Where a Customs officer, designated Police officer or officer  of the Tonga 
Defence Service has reasonable grounds to believe that a person has 
concealed goods within his body in contravention of customs laws, the officer 
may request a full body or cavity search of that person by a registered and 
authorised medical o fficer.  
(3) A person shall be searched only by a Customs officer of the same gender.  
74 Request of information  
(1) Where reasonable grounds exist, a Customs officer may question any person 
about any matter in the performance of his duties under customs law s, and 
may include a request to produce any documents.  
(2) Any person to whom sub -section (1) applies shall provide such information 
and produce such documents.  
75 Warrants  
(1) A Customs officer shall apply to a Magistrate for a warrant in the prescribed 
form to enter any place, ship, aircraft or warehouse to seize  — 
(a) goods which he has reasonable grounds to suspect are  — 
(i) uncustomed; or  Section  76  CAP. 11.03  Customs and Excise Management Act  
 
 
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 (ii) prohibited or restricted; or  
(b) any books or documents relating to such goods.  
(2) A warrant issued under th is section shall expire 14 days after it has 
been  issued.  
76 Arrest  
Any Customs officer may arrest and detain any person found committing an offence, 
or is suspected on reasonable grounds of having committed an offence against 
customs laws.  
77 Obstruction  
A Customs officer, designated Police officer or officer of the Tonga Defence Service 
may, without warrant, arrest any person where that person is involved in obstructing 
any such officer in the exercise of his duties under customs laws.  
78 Notice to produc e 
(1) The Minister  may, by notice in writing, require a person, as and when 
specified in the notice  — 
(a) to produce for inspection by a specified Customs officer, documents or 
records that the Minister  considers necessary to facilitate  — 
(i)  an investiga tion under the Customs laws;  
(ii)  an audit under this Act; or  
(iii)  the recovery of a debt due and payable to the Crown under the 
Customs laws; and  
(b) allow the Customs officer to take extracts from, or make copies of, 
documents or records of the kind r eferred to in paragraph (a).        
(2) In this section, person includes an officer employed in, or in connection with, 
a government department, corporation, or local authority, or employed in or in 
connection with a bank.  
79 Copies of documents  
Where a Cu stoms officer considers that a document is relevant for the proper 
administration of the Customs laws, a copy or extract of that document shall be 
taken and retained by Customs.  Customs and Excise Management Act    CAP. 11.03 Section  80 
 
 
to 2020 Revised Edition  Page  33 
   
 80 Post clearance audit  
(1) A Customs officer may at all reasonable times ente r, with the consent of the 
occupier, any premises or place where records are kept and audit or examine 
those records to verify that that person is complying fully with the Customs 
laws.  
(2) Notwithstanding subsection (1), a Customs officer shall not enter any 
premises except with the consent of an occupier or owner thereof or pursuant 
to a warrant issued under this Act.  
(3) A Customs officer shall provide prior notice to an occupier of the premises 
before entering such premises to conduct a customs audit.  
(4) A Customs officer entering premises or exercising any compliance powers 
under this section shall produce an identity card to the occupier.  
81 Translation of records  
The Minister  may, where any document required by this Act is not in English or 
Tongan, cause a translation to be done of such document, at the owner’s expense, by 
a translator approved by the Minister . 
PART 12 - CUSTOMS PENALTIES AN D OFFENCES  
DIVISION 1 - ADMINISTRATI VE PENALTIES  
82 False or misleading statement or declaration21 
(1) Any person who  — 
(a) makes a statement or declaration to a Customs officer that is false or 
misleading in a material particular; or  
(b) omits from a statement or declaration made to a Custom s officer any 
matter or thing without which the statement is misleading in a material 
particular,  
 shall be liable to an administrative penalty treble the value of the goods to 
which the false or misleading statement or declaration relates to or $1,000 
whichever is the greater amount . 
(2) For the purposes of this section, “misleading in a material particular” means 
that the statement or declaration contains an error or omission in relation to 
any of the following matters – 
(a) the identity of the overseas s upplier;  
(b) the identity of the importer;  
(c) the identity of the person making the entry or the declaration;  Section  83  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  34 2020 Revised Edition  to    
 (d) the identification of the importing/exporting craft or its voyage number;  
(e) the Bill of Lading, Air Waybill, or container identification de tails;  
(f) the supplier’s invoice number and date, invoice details and invoice 
amount;  
(g) any permit number or code;  
(h) the tariff item in which the goods are classified;  
(i) description of goods;  
(j) the statistical unit and quantity of the goods;  
(k) the country of currency in which the goods are traded;  
(l) the country of origin of the goods;  
(m) the value for duty expressed in the currency in which the goods are 
traded;  
(n) the value for duty expressed in Tongan pa’anga and exchange rate used 
to conve rt the foreign currency into Tongan currency;  
(o) the country for which the goods have been exported;  
(p) the sum of the cost insurance and freight (CIF) value;  
(q) the working slip showing how the CIF value or duty has been 
calculated;  
(r) details of terms of trade;  
(s) details of commissions and discounts (including any special discounts);  
(t) details of any payments made but not invoiced, any additional 
payments to be made but not invoiced, any additional payments to be 
made or remittances of proceed s that will be made; or  
(u) details of duties, taxes, fees and charges payable.  
(3) Notwithstanding anything in this Act, if it is proven to the satisfaction of the 
Chief Executive Officer  that the importer or exporter had provided the correct 
information to the customs broker but that the declaration was false or 
misleading in a material particular, the penalty shall be payable by the 
customs broker.  
83 Failure to submit  
Any person who fails to submit any declaration or document required by Customs 
laws sh all be liable to an administrative penalty of $100 and an additional $10 for 
each day of default.  
84 Dishonoured cheques  
Any person who presents a cheque to a Customs officer in payment of customs duty 
or excise tax that is not honoured by the bank unless the failure to do so is an error Customs and Excise Management Act    CAP. 11.03 Section  85 
 
 
to 2020 Revised Edition  Page  35 
   
 on the part of the bank, shall be liable to an administrative penalty of 100% of the 
amount stated on the cheque or $1,000 whichever is less  and an additional $10 for 
each day of default.22 
85 Failure to account  
(1) An owner  who fails to account for goods under customs control shall be in 
addition to being liable for customs duty, excise tax, seizure and forfeiture of 
the goods, be liable to an administrative penalty of $1,000 and an additional 
$10 for each day of default.23 
(2) This section shall not apply to Customs officers.  
86 Failure to deal  
Any person who fails to deal with goods in accordance with a customs declaration or 
a Customs authorisation shall, in addition to committing an offence and being liable 
for customs dut y, excise tax, seizure and forfeiture of the goods, be liable to an 
administrative penalty of $100 and an additional $10 for each day of default.  
87 Enter customs area  
Any person who without reasonable cause enters a place where there are goods 
under custo ms control shall be liable to an administrative penalty of $500.  
88 Miscellaneous  
(1) Any penalty shall be calculated separately with respect to each section in this 
Division.  
(2) The Minister  shall serve notice of the penalty in the prescribed form on the  
person subject to the penalty.  
(3) Any person to whom a notice of penalty is issued under this Act, shall not be 
liable to the corresponding criminal offence for the same action.  
(4) The Minister  may, upon application or of his own motion, remit, in whole  or 
in part any penalty payable by a person.24 
DIVISION 2 - OFFENCES  
89 Acceptance of Customs controlled goods  
A master of an inter -island aircraft or coastal ship who knowingly accepts on board 
Customs controlled goods or leaves a port or place contrary to  this Act, commits an 
offence and shall be liable upon conviction to a fine not exceeding $10,000 or to a 
term of imprisonment not exceeding three years or both.  Section  90  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  36 2020 Revised Edition  to    
 90 Rescue or destruction of goods  
Any person who wilfully  — 
(a) rescues any goods  — 
(i) to avo id seizure; or  
(ii) after seizure, or  
(b) breaks or destroys any goods or documents relating to the seizure,  
commits an offence and shall be liable upon conviction to a fine not exceeding 
$100,000 or to a term of imprisonment not exceeding 10 years, or bot h. 
91 Obstruction of customs officers  
Any person who wilfully obstructs a Customs officer exercising powers under this 
Act commits an offence and shall be liable upon conviction to a fine not exceeding 
$100,000 or to a term of imprisonmen t not exceeding 10  years, or  both.  
92 Smuggle  
(1) Any person who knowingly  — 
(a) smuggles;  
(b) unlawfully conveys any smuggled goods; or  
(c) has in his possession any smuggled goods,  
commits an offence and shall be liable upon conviction to a fine of not 
exceeding treble th e value of the goods or $100,000 whichever is the greater, 
or to a term of imprisonment not exceeding 10 years, or both.  
(2) Any person who knowingly offers for sale smuggled or unlawfully imported 
goods whether or not customs duty or excise tax was payabl e on those goods 
commits an offence and shall be liable upon conviction to a fine of not 
exceeding treble the value of the goods or $100,000 whichever is the greater, 
or to a term of imprison ment not exceeding 10 years, or  both.  
93A False or misleading sta tement  
Any person who knowingly makes a false or misleading statement or omits from 
such statement any material particular commits an offence and shall be liable upon 
conviction to a fine not exceeding $100,000 or to a term of imprisonment not 
exceeding 10  years, or both.  
93B False declaration as to origin25 
Any person who knowingly makes a declaration that is false or misleading regarding 
the country of origin of any imported goods shall be liable upon conviction to a fine Customs and Excise Management Act    CAP. 11.03 Section  94 
 
 
to 2020 Revised Edition  Page  37 
   
 not exceeding $100,000 or to a ter m of imprisonment not exceeding 10 years or 
both. 
94 Counterfeit  
(1) Any person who knowingly imports counterfeit goods, documents, seals or 
marks or has in his possession any such goods, for the purpose of avoiding or 
evading any law of the Kingdom commi ts an offence and shall be liable upon 
conviction to a fine not exceeding $100,000 or to a term of imprisonment not 
exceeding 10 years, or both.  
(2) Any person who knowingly offers for sale imported counterfeit goods, 
documents, seals or marks whether or n ot duty was payable on those goods 
commits an offence and shall be liable upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or 
both.  
(3) Any person who knowingly receives any imported counterfeit goods, c ommits 
an offence and shall be liable upon conviction to a fine not exceeding $50,000 
or to a term of imprisonment not exceeding four years, or both.  
95 Prohibited or restricted imports or exports  
(1) Any person who imports or exports or causes to be imported or exported any 
prohibited goods or who unlawfully imports or exports restricted goods 
commits an offence and shall be liable upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or 
both.  
(2) Any pe rson who knowingly offers for sale any prohibited or unlawfully 
imported restricted goods on those goods commits an offence and shall be 
liable upon conviction to a fine not exceeding $100,000 or to a term of 
imprisonment not exceeding 10 years, or both.  
(3) Any person who receives any goods knowing or believing them to be 
prohibited or unlawfully imported restricted goods commits an offence and 
shall be liable upon conviction to a fine not exceeding $100,000 or to a term 
of imprisonment not exceeding 10 ye ars, or both.  
96 Customs brokers  
(1) Any person holding himself out to be a Customs broker where he is not 
licensed to be a Customs broker commits an offence and shall be liable upon 
conviction to a fine not exceeding $100,000 or to a term of imprisonment not 
exceeding 10 years, or both.  
(2) Any Customs broker who does not immediately pay customs duty to the 
Minister  where there is a legal obligation on him to do so commits an offence Section  97  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  38 2020 Revised Edition  to    
 and shall be liable upon conviction to a fine not exceeding $100,000 or t o a 
term of imprisonment not exceeding 10 years, or both.  
(3) Any Customs broker who aids, abets, advises or assists in any way an 
importer or exporter to commit an offence under this Act commits an offence 
and shall be liable upon conviction to a fine not  exceeding $100,000 or to a 
term of imprisonment not exceeding 10 years, or both.  
97 Failure to make declaration  
Any person who fails to make declarations required under the Customs laws 
commits an offence and shall be liable upon conviction to a fine not exceeding 
$100,000 or to a term of imprisonment not exceeding 10 years, or both.  
98 Impersonation  
Any person impersonating a Customs officer commits an offence and shall be liable 
upon conviction to a fine not exceeding $100,000 or to a term of imprisonmen t not 
exceeding 10 years, or both.  
99 Failure to account  
Any person who fails to account, when obliged to do so, for goods under customs 
control or who fails to retain or maintain documents in accordance with this Act  
commits an offence and shall be liable  upon conviction to a fine not exceeding 
$100,000 or to a term of imprisonment not e xceeding 10 years, or  both.26 
100 Failure to deal  
Any person who fails to deal with goods in accordance with a customs declaration, 
approved customs form or authorisation co mmits an offence and shall be liable upon 
conviction to a fine not exceeding $100,000 or to a term of imprisonment not 
exceeding 10 years, or both.  
101 Unauthorised movement  
(1) Any person involved in any unauthorised movement, alteration or interference 
with goods which are subject to customs control commits an offence and shall 
be liable upon conviction to a fine not exceeding $100,000 or to a term of 
imprisonment not exceeding 10 years, or both.  
(2) Any person found guilty under subsection (1) shall be p ersonally liable for the 
costs incurred by the Government in correcting the consequences of that act.  Customs and Excise Management Act    CAP. 11.03 Section  102 
 
 
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 102 Enter Customs control area  
Any unauthorised person entering a place where there are goods under customs 
control commits an offence and shall be liable  upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or both.  
103 Unauthorised disembarkation or boarding  
(1) Any unauthorised person who leaves or boards an aircraft or ship having 
arrived in the Kingdom o n an international voyage commits an offence and 
shall be liable upon conviction to a fine not exceeding $100,000 or to a term 
of imprisonment not exceeding 10 years, or both.  
(2) Any master who knowingly allows an unauthorised person to leave or board 
an aircraft or ship having arrived in the Kingdom on an international voyage 
commits an offence and shall be liable upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or 
both.  
104 Unauthorised loading and unloading  
The master of any aircraft or ship who, contrary to this Act, allows any unauthorised 
loading or unloading of goods subject to Customs control onto or from that aircraft 
or ship commits an offence and shall be liable upon conviction to a fine not  
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or both.  
105 Unauthorised movement of aircraft or ship  
The master of any aircraft or ship who, contrary to this Act moves any aircraft or 
ship that has Customs controlled goods on boa rd, without the authority of a Customs 
officer commits an offence and shall be liable upon conviction to a fine not 
exceeding $100,000 or to a term of imprisonment not exceeding 10 years, or  both.  
106 Corruption  
Any Customs officer who unlawfully requests or accepts directly or indirectly any 
money, goods, or services  — 
(a) in exchange for that officer performing any customs services;  
(b) in exchange for the non -performance of that officer’s official duties; or  
(c) otherwise in connection with the officer’s  official duties,  
commits an offence and shall be liable upon conviction to a fine not exceeding 
$100,000 or to a term of imprisonment not exceeding 10 years, or both.  Section  107  CAP. 11.03  Customs and Excise Management Act  
 
 
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 PART 13 - SEIZURE AND FORFEITU RE 
107 Forfeiture of aircraft and ships  
The Chief Executiv e Officer  shall have the power to order that the following ships 
and aircraft shall be liable to forfeiture ; an — 
(a) aircraft or ship used in smuggling;  
(b) aircraft or ship where the master has refused to allow that aircraft or 
ship to be boarded by Cust oms;  
(c) aircraft or ship from which goods are thrown overboard or destroyed to 
prevent detaining and possible seizure by Customs;  
(d) aircraft or ship which is found to be fitted in any way for the purpose of 
smuggling;  
(e) aircraf t or ship where the Chie f Executive Officer  is satisfied that the 
master cannot account for goods under Customs control imported on 
that aircraft or ship; or  
(f) abandoned aircraft or ship.  
108 Goods forfeited  
The Chief Executive Officer shall have the power to order that the fol lowing goods 
shall be liable to forfeiture  — 
(a) goods which a Customs officer suspects are smuggled;  
(b) bulk goods where the bulk is broken without authorisation;  
(c) goods under the control of Customs that have been moved, altered, or 
interfered with, w ithout authorisation;  
(d) goods which are required by this Act to be dealt with in a particular 
way and are dealt with contrary to that authorisation;  
(e) goods used in smuggling;  
(f) counterfeit goods;  
(g) Customs controlled goods that are not included on  the cargo manifest or 
accounted for to the satisfaction of Customs;  
(h) packages which have goods concealed which are not declared or are 
packed so as to deceive Customs;  
(i) dutiable goods found in the possession of or in the baggage of a 
passenger which  has not been declared in accordance with this Act;  
(j) ship’s stores which do not comply with this Act;  
(k) goods under Customs control which are not accounted for under this 
Act; Customs and Excise Management Act    CAP. 11.03 Section  109 
 
 
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 (l) goods declared by the Director of Health to be unfit for human 
consumption;  
(m) uncustomed goods found in any place ; or 
(n) goods in contravention of any other Act.27 
 
109 Customs, Police and officers of Defence may seize  
Any goods liable to forfeiture und er sections 107 or 108 may be seized by  — 
(a) a Customs officer; or  
(b) any Police or Hid Majesty’s Armed Forces  officer who shall as soon as 
practicable, provide deta ils of the seizure to the Minister . 
110 Seizure notice  
(1) The Minister  shall, within 14 days of any seizure, give a prescribed seizure 
notice to the owner of seized goods or, if the owner cannot be identified, the 
person from whom the goods were seized.  
(2) Where the goods were seized and the owner is unknown, the notice of seizure 
shall be b y public notice within 14 days after seizure.  
111 Secure goods  
Seized goods shall be secured and taken immediately by the Customs officer to the 
Crown’s warehouse.  
112 Disposing of seized goods  
(1) The owner of any seized goods may within one month from th e date of the 
seizure notice apply to Customs on the prescribed form for the return of those 
goods.  
(2) The Minister  may grant the return of the seized goods if the owner has  — 
(a) lodged the prescribed form;  
(b) provided reasonable grounds for the return of the goods; and  
(c) paid any outstanding duty, charges, fees or penalty imposed under Part 
12, Division 1 of this Act,  
but may otherwise refuse to return the seized goods and such goods shall be 
deemed forfeited to the Crown.  
(3) The Minister  shall sell or otherwise dispose of the goods without further 
notice where an application has been refused unless the owner has Section  113  CAP. 11.03  Customs and Excise Management Act  
 
 
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 commenced legal proceedings for the return of the seized goods within two 
months after the date of being notified of the refusal.  
(4) The Minister  may dispose of seized goods where no application for the return 
of seized goods is made.  
113 Title 
Where goods are forfeited to the Crown, title in those goods transfers absolutely to 
the Crown.  
PART 14 - LEGAL PROCEEDINGS  
114 Repayment of short payment  
Where any Customs duty or excise tax has been short levied or erroneously 
refunded, the person who should have paid the amount short levied, or to whom the 
refund has erroneously been made, shall pay the amount short levied or repay the 
amount erro neously refunded on  demand being made by the Minister . 
115 Payment under protest  
(1) Where the amount of Customs duty or excise tax payable is disputed, a person 
shall pay the disputed amount under protest.  
(2) Where a disputed amount is paid under this se ction, the person who paid that 
amount may  — 
(a) request in writing the grounds upon which the Minister  may reconsider 
the amount of duty or excise tax payable in which case the Minister  
shall provide a written response within 28 days of that request; and  
(b) lodge an appeal against the Minister ’s decision under paragraph (a) 
within 30 days to the Tax Tribunal.  
116 Limitation  
Proceedings under any Customs law relating to an offence may be commenced only 
within seven years after the date of the offence.  
117 Smuggling prosecutions  
The onus of proof shall lie with the accused in any smuggling or counterfeit  
prosecution.28 Customs and Excise Management Act    CAP. 11.03 Section  118 
 
 
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 118 Offences by Companies  
(1) Where an offence under any Customs law is committed by a company, every 
person who, at the time the offence was committed was  — 
(a) a director, principal officer, general manager, secretary, or other similar 
officer of the company; or  
(b) acting or purporting to act in that capacity , 
shall be treated as having committed the offence.  
(2) Subsection (1) shall not apply to a person where  — 
(a) the offence was committed without that person’s consent or knowledge; 
and 
(b) the person having regard to the nature of the person’s functions and all 
the circumstances has exercised reasonable diligence to prevent the 
commiss ion of the offence.  
119 Retention period  
(1) A person involved directly or indirectly in the importation or exportation of 
goods shall retain all related commercial documentation for seven years from 
the date of entry.  
(2) Documents retained under this sec tion shall be produced upon request of a 
Customs officer.  
PART 15 - CUSTOMS BROKERS  
120 Application  
(1) The Minister  may — 
(a) upon application in the prescribed form, licence any person to act as a 
Customs broker and represent an owner of goods for the purposes of 
the Customs laws; and  
(b) at any time revoke a customs broker’s licence for non -compliance with 
the terms of the licence.  
(2) A Customs broker shall  — 
(a) provide security under Part 9 as determined by the Minister ; and  
(b) pay a prescribed ann ual fee for a Customs broker’s licence.  Section  121  CAP. 11.03  Customs and Excise Management Act  
 
 
Page  44 2020 Revised Edition  to    
 121 Authorisation  
An importer or exporter of goods shall provide a written authorisation to Customs 
before a Customs broker may represent that person.  
122 Deeming29 
(1) Where a customs broker makes a declaration requi red under this Act to 
Customs that declaration shall be treated as if it were made by the owner.  
(2) Notwithstanding subsection (1), where a false or misleading declaration has 
been made to Customs and it is proven to the Minister  that the fault was not 
that of the owner but by the customs broker, the declaration shall be treated as 
made by the customs broker.  
123 Companies  
A person shall not be required to hold a customs broker’s licence if he is  — 
(a) an employee of a company, firm or business which is a licensed 
Customs broker under this Act; and  
(b) is authorised by the company firm or business to transact customs 
business with Customs in respect of its clients or own goods.  
PART 16 - ADMINISTRATION  
124 Appointment of ports and airports  
(1) The Minister  may by notice published in the Gazette  — 
(a) appoint, name, and fix the limits of ports, airports, wharves, sufferance 
wharves, boarding stations or Customs areas for the purposes of the 
Customs laws; or  
(b) revoke or vary any such appointment or any appoi ntment made prior to 
the commencement of this Act.  
(2) The Minister  may approve or revoke in writing places fixed  for — 
(a) in an emergency the loading or unloading of goods and the embarkation 
or disembarkation of passengers; or  
(b) the storage, examinati on, or security of goods under Customs  control.  Customs and Excise Management Act    CAP. 11.03 Section  125 
 
 
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 125 Confidentiality  
(1) A Customs officer shall not communicate or allow to be communicated, any 
information obtained under the Customs laws, to any person not legally 
entitled to such information.  
(2) Any pe rson who contravenes this section commits an offence and shall be 
liable upon conviction to a fine not exceeding $100,000 or to imprisonment 
for a term not exceeding 10 years, or both.  
(3) Nothing in this section shall prevent the disclosure of any documen t or 
information to – 
(a) the Tax Tribunal or Supreme Court in relation to proceedings under this 
Act; 
(b) any person in the service of Government where such disclosure is 
necessary for the performance of the person’s official duties;  
(c) the Auditor General or any person authorised by the Auditor General 
where such disclosure is necessary for the performance of official 
duties;  
(d) the Governor of the National Reserve Bank of Tonga or any person 
authorised by the Governor where such disclosure is nece ssary for the 
performance of official duties;  
(e) international customs agencies with which Customs has an agreement 
to the extent permitted under that agreement.30 
126 Appeal  
Any person may appeal to the Tax Tribunal within 30 days of receipt of a decision  
of the Minister  under Customs laws.  
127 Powers of Police and the Tonga Defence Service  
(1) Customs officers may seek assistance from Police or Tonga Defence Service 
officers in the performance of their duties.  
(2) Where assistance is rendered under subsec tion (1), such officers shall be 
authorised by the Minister  to have the same powers and authority as Customs 
officers.  
128 Payable to the Crown  
All monies collected by Customs shall be paid into the public fund.  Section  128A   CAP. 11.03  Customs and Excise Management Act  
 
 
Page  46 2020 Revised Edition  to    
 128A   Payment by instalments31 
(1) An importe r may apply in writing to the Minister  to pay  any customs duty, 
excise tax or penalty due in instalments.  
(2) The Minister  shall serve the importer with a written notice of his decision.  
(3) Where an importer is permitted to pay the customs duty, excise tax or penalty 
by instalments and the importer defaults in payment of any instalment, the 
whole balance of the amount owing shall become immediately payable.  
(4) Notwithstanding the above, any  amount of customs duty, excise tax or penalty 
due shall be paid in full before subsequent importations of the importer is 
released from Customs.  
128B   Conditions of exemption32 
An importer who is granted an exemption from customs duty or excise tax under t he 
Customs laws shall be liable for the customs duty or excise tax payable at the date of 
importation if the conditions for which the goods were exempted are not observed, 
or if the goods are at any time within 5 years of the date of importation used for a ny 
other purpose or sold or transferred to any other person.  
129 Regulations  
(1) The Minister  may, with the consent of Cabinet make regulations required for 
the administration of this Act, including all entry requirements , loading and 
unloading of inter -island aircraft and coastal ships, warehousing procedures, 
customs brokers, drawback procedures and forms and fees.  
(2) Notwithstanding section 10 of the Interpretation Act, Regulations made under 
this Act may prescribe penalties for any offence not exceedin g a fine of 
$10,000 or imprisonment for a period not exceeding three years, or both.  
130 Agents  
Owners of aircraft and ships not registered in Tonga which are obliged to comply 
with the Customs laws, shall, unless exempted from this requirement by the 
Mini ster, appoint agents for the purposes of the Customs laws.  
131 Savings  
(1) All appointments made under the Customs and Excise Act (CAP. 67  of 1988 
Revised Edition ) and existing on the date this Act comes into force shall be 
treated as appointments made under this Act.  
(2) Any reference in any law in the Kingdom to the Customs and Excise Act 
(CAP. 67  of 1988 Revised Edition ) shall be deemed to be a reference, so far 
as the context applies, to this Act.  Customs and Excise Management Act    CAP. 11.03   
 
 
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 Endnotes  
 
                                                           
1 G. 4/2008  
2 Amended by Act 3 of 2010  
3 Cap. 26.03  
4 Cap. 26.07  
5 Amended by Act 8 of 2012  
6 Inserted by Act 5 of 2012  
7 Cap 26.14  
8 Cap. 26.04  
9 Amended by Act 8 of 2012  
10 Amended by Act 8 of 2012  
11 Amended by Act 8 of 2012  
12 Amended by Act 8 of 2012  
13 Amended by Act 8 of 2012  
14 Amended by Act 8 of 2012  
15 Amended by Act 8 of 2012  
16 Amended by Act 8 of 2012  
17 Amended by Act 8 of 2012  
18 Inserted by Act 8 of 2012  
19 Amended by Act 42 of 2010  
20 Amended by Act 8 of 2012  
21 Amended by Act 8 of 2012  
22 Amended by Act 8 of 2012  
23 Amended by Act 8 of 2012  
24 Inserted by Act 8 of 2012  
25 Inserted by Act 8 of 2012  
26 Amended by Act 8 of 2012  
27 Amended by Act 8 of 2012  
28 Amended by Act 8 of 2012  
29 Amended by Act 8 of 2012  
30 Amended by Act 8 of 2012  
31 Inserted by Act 8 of 2012  
32 Inserted by Act 8 of 2012  