2 Dollars - Elizabeth II Tree of Life

Niue has functioned as a prolific licensing vehicle for foreign bullion programs since the 1990s, with New Zealand managing its currency under a formal agreement that allows the island's name to appear on coins it never physically produces. The "Tree of Life" belongs to a long-running series manufactured almost certainly at a European private mint — most issues of this type route through the Polish Mint or Scottsdale — though the specific striking facility is rarely disclosed in official documentation.

KM#3799 is a collector bullion classification, not a circulation issue. Niue's actual circulating coinage is New Zealand currency.