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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Particular rules relating to assessment of duty

121: Duty on alcoholic beverages

You could also call this:

"How much tax you pay on alcoholic drinks depends on how much alcohol is in them"

Illustration for Customs and Excise Act 2018

When you are working out how much duty to pay on alcoholic drinks, the chief executive's rules will tell you how to figure out how much alcohol is in the drink. You need to know the amount of alcohol in the drink to calculate the duty. The rules will help you do this.

If the amount of alcohol in a drink changes naturally while it is being looked after by Customs, you pay duty based on the new amount of alcohol. This means that if the alcohol content increases or decreases, the duty you pay will be different. You pay duty on the amount of alcohol in the drink at the time it is being looked after by Customs, which can be found by following the link to the relevant legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039374.

Topics:
Money and consumer rights > Taxes
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"You pay duties fairly based on how much, heavy, or big something is, or what it's worth."

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Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Particular rules relating to assessment of duty

121Duty on alcoholic beverages

  1. The chief executive’s rules must prescribe, for the purposes of this Act, the means of ascertaining the volume of alcohol present in an alcoholic beverage.

  2. If duty is to be calculated relative to the alcohol content of a beverage and the volume of alcohol increases or diminishes by a natural process while the beverage is subject to the control of Customs, duty is payable in accordance with the volume of alcohol as so increased or diminished.

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