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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Assessment of duty by chief executive

115: Assessment of excise duty on beer or wine otherwise exempt

You could also call this:

"Paying excise duty on exempt beer or wine if used incorrectly"

Illustration for Customs and Excise Act 2018

If you have beer or wine that is exempt from excise duty under clause 6 of Schedule 3, the chief executive can check if it has been used correctly. You might have to pay excise duty if the chief executive thinks it has not been used as it should be. The chief executive can make an assessment of excise duty if they suspect something is wrong.

You will have to pay the duty if you are the licensee of the area where the beer or wine was made, or if you made the beer or wine yourself. Both of these people are responsible for paying the duty. Customs will send you a notice in writing to tell you about the assessment.

If you do not agree with the chief executive's decision, you can either apply for an administrative review or appeal to a Customs Appeal Authority within 20 working days. You can only choose one of these options, not both.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039366.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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114: Assessment of excise duty and excise-equivalent duty where approval not complied with, or

"Paying duty on goods when you don't follow approval rules"

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116: Assessment of excise-equivalent duty on goods imported for further manufacture, or

"Paying duty on imported goods used for something else"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Assessment of duty by chief executive

115Assessment of excise duty on beer or wine otherwise exempt

  1. If the chief executive has reasonable cause to suspect that any quantity of beer or wine that has been entered as exempt from excise duty under clause 6 of Schedule 3 has later been dealt with otherwise than in accordance with clause 6(1)(a) or (2)(a) of that schedule, the chief executive may make an assessment of excise duty.

  2. The duty is payable by the following persons:

  3. the licensee of the manufacturing area in which the beer or wine was manufactured:
    1. the individual who manufactured the beer or wine.

      1. The liability of those persons is joint and several.

      2. Customs must, by notice in writing, advise those persons of the assessment.

      3. If any of those persons is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:

      4. apply for an administrative review of the decision:
        1. appeal to a Customs Appeal Authority against the decision.

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