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Customs and Excise Act 2018

Excise duty and excise-equivalent duty

11: Excise duty and excise-equivalent duty levied

You could also call this:

"Paying tax on certain goods like alcohol, tobacco, and fuel brought into or made in New Zealand"

Illustration for Customs and Excise Act 2018

When goods are made or brought into New Zealand, you have to pay excise duty or excise-equivalent duty, as stated in the Schedule 3 rules. You pay excise duty on things like alcohol, tobacco, and fuel that are made in New Zealand, which is explained in Part 1 of Schedule 3. You pay excise-equivalent duty on alcohol, tobacco, and fuel that are brought into New Zealand, as explained in Part 2 of Schedule 3.

The Excise and Excise-equivalent Duties Table, in Part 3 of Schedule 3, lists the goods you have to pay duty on and how much you have to pay. For excise duty, you can find the details in Part A of the table. For excise-equivalent duty, you can find the details in Part B of the table.

The rules in Schedule 3 are what matter, and the other information is just a guide to help you understand it. In the Customs and Excise Act, "Part A goods" refers to the goods listed in Part A of the Excise and Excise-equivalent Duties Table.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039198.

Topics:
Money and consumer rights > Taxes
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Part 2Excise duty and excise-equivalent duty

11Excise duty and excise-equivalent duty levied

  1. Excise duty and excise-equivalent duty are levied when goods are manufactured or imported in accordance with Schedule 3.

  2. Excise duty is a duty levied in respect of alcohol, tobacco, and fuel that are manufactured in New Zealand (Part 1 of Schedule 3).

  3. Excise-equivalent duty is a duty levied in respect of imported alcohol, tobacco, and fuel where excise duty would have been levied in respect of the alcohol, tobacco, or fuel had it been manufactured in New Zealand (Part 2 of Schedule 3).

  4. Details of the alcohol, tobacco, and fuel in respect of which excise duty and excise-equivalent duty are levied, and the rates at which those duties are levied, are set out in the Excise and Excise-equivalent Duties Table (Part 3 of Schedule 3).

  5. For excise duty, see Part A of the Excise and Excise-equivalent Duties Table.

  6. For excise-equivalent duty, see Part B of the Excise and Excise-equivalent Duties Table.

  7. Subsections (2) to (6) are only a guide to Schedule 3.

  8. In this Act, Part A goods means goods specified in Part A of the Excise and Excise-equivalent Duties Table.