14Excise-equivalent duty levied in respect of imported goods specified in Part B of Excise and Excise-equivalent Duties Table

1. Excise-equivalent duty is levied in respect of any goods specified in Part B of the Excise and Excise-equivalent Duties Table that are imported.

15Rate of excise-equivalent duty

1. Excise-equivalent duty levied in respect of any goods is levied at the applicable rate of duty specified in Part B of the Excise and Excise-equivalent Duties Table.

2. If the rate is, or includes, an ad valorem rate, the value of the goods must be determined in accordance with Schedule 4 for the purpose of applying the ad valorem rate.

16Order in Council to set out Excise and Excise-equivalent Duties Table

1. The Minister must recommend to the Governor-General that the Governor-General make an Order in Council, to come into force on the specified date, that sets out the Excise and Excise-equivalent Duties Table, and the Governor-General may make the order.

2. The Excise and Excise-equivalent Duties Table set out in the order under subclause (1) must be the same as the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 1996 as that table will be in force immediately before the specified date but with the amendments set out in Part 5 of this schedule.

3. The rates of duty set out in the amendments in Part 5 of this schedule are the same as certain rates of duty set out in the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 1996 as at 1 July 2017.

4. Subclause (5) applies if any of those rates of duty set out in the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 1996 as at 1 July 2017 is changed on 1 or more occasions before the specified date by an Order in Council made under Part 7 of that Act.

5. The amendments in Part 5 of this schedule must be incorporated into the Excise and Excise-equivalent Duties Table set out in the order under subclause (1) with the rates of duty changed as appropriate to reflect the changes to any rates of duty as referred to in subclause (4).

6. In this clause, specified date has the meaning given to that term in section 2(5).

7. In this Act,—

   Excise and Excise-equivalent Duties Order means the order made under subclause (1)

   Excise and Excise-equivalent Duties Table means the Excise and Excise-equivalent Duties Table set out in the order made under subclause (1).

17Access to Excise and Excise-equivalent Duties Table

1. The chief executive must—

3. ensure that copies of the documents referred to in subclause (2) are available for purchase at a reasonable price at the places specified in a notice given under subsection (5).

4. The documents are as follows:

5. the Excise and Excise-equivalent Duties Order as originally made:
6. an order under clause 20, 21, 23, or 25(1):
7. a notice under clause 25(2):
8. the Excise and Excise-equivalent Duties Table as in force from time to time.

9. Every version of the Excise and Excise-equivalent Duties Table that is published or made available under subclause (1) in accordance with subclause (2)(c) must—

10. indicate that it is that table as in force at the beginning of a stated date; and
11. list all the enactments that are made before the stated date and that amend, modify, or revoke and replace that table.

12. Nothing in this clause prevents the chief executive from ensuring that other information is published or made available with the Excise and Excise-equivalent Duties Table, so long as in doing so the chief executive ensures that it is indicated clearly that the other information does not form part of, or have legal effect as part of, that table.

13. The chief executive must give notice in the Gazette specifying where copies of the documents referred to in subclause (2) can be purchased.

18Evidence of documents published or made available under clause 17

1. Every copy of the documents referred to in clause 17(2) purporting to be published or made available under the authority of the chief executive is, unless the contrary is shown, treated—

2. as being a correct copy of the document; and
3. as having been so published or made available.

19Interpretation of certain terms used in Excise and Excise-equivalent Duties Table

1. The following provisions apply for the purposes of the Excise and Excise-equivalent Duties Table:

2. alcoholic strength means alcoholic strength by volume at a temperature of 20ºC:
3. the alcoholic strength by volume of a mixture of water and ethyl alcohol is the ratio of the volume of alcohol present in the mixture at 20ºC to the total volume of the mixture at the same temperature:
4. the terms percent volume and % vol are used to express alcoholic strength in parts of alcohol per 100 parts of the mixture:
5. per litre, for all items under the heading “Fuels” in Part A or B of the Excise and Excise-equivalent Duties Table, means the quantity of product expressed in litres at a temperature of 15°C.

20Power to suspend and modify rates of duty

1. The Governor-General—

2. may, by Order in Council, suspend the rates of duty specified in the Excise and Excise-equivalent Duties Table in whole or in part; and
3. may, by the same or a subsequent Order in Council, provide for a rate of duty that is lower than a suspended rate of duty to apply instead of the suspended rate until the suspension ends.

4. An order under this clause must be confirmed by an Act (see subpart 3 of Part 5 of the Legislation Act 2019).

21Power to change rates of duty on alcoholic products and tobacco products

1. The Governor-General may, by Order in Council, amend the Excise and Excise-equivalent Duties Table so as to change a rate of duty that applies to an alcoholic product or a tobacco product.

2. A change in a rate of duty that applies to an alcoholic product may come into force only on 1 July in any calendar year.

3. A change in a rate of duty that applies to a tobacco product may come into force only on 1 January in any calendar year.

4. A new rate of duty that results from a change made by an order under this clause must not exceed the rate given by the following formula:

   $a\; ÷\; b\; \times \; c$

   Where:

   • a a

     is the index number of the Consumers Price Index (less credit services subgroup) for—

   • the quarter ending on 31 March in the calendar year in which the new rate is to come into force, if the rate applies to an alcoholic product; or
   • the quarter ending on 30 September immediately before the calendar year in which the new rate is to come into force, if the rate applies to a tobacco product
   • b b

     is the index number of the Consumers Price Index (less credit services subgroup) for the quarter ending 12 months before, and expressed on the same base quarter as, the relevant quarter specified in item a of this formula

   • c c

     is the current rate.

5. Repealed

6. An order under this clause must be confirmed by an Act (see subpart 3 of Part 5 of the Legislation Act 2019).

7. In this clause,—

   alcoholic product means any goods specified in—

   1. any of items 99.05 to 99.50 in Part A of the Excise and Excise-equivalent Duties Table; or
   2. any of items 21.05 to 22.08 and 33.02 in Part B of that table

   Consumers Price Index (less credit services subgroup) means the Consumers Price Index (less credit services subgroup) published by Statistics New Zealand or, if that index ceases to be published, any measure certified by the Government Statistician as being equivalent to that index

   tobacco product means any goods specified in—

   1. item 99.60, 99.65, or 99.67 in Part A of the Excise and Excise-equivalent Duties Table; or
   2. item 24.02, 24.03, or 24.04 in Part B of that table.

22Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2018 to 2020 (Repealed)

23Power to change rates of duty on motor spirits

1. The Governor-General may, by Order in Council, amend the Excise and Excise-equivalent Duties Table so as to change a rate of duty that applies to a motor spirit.

2. A change in a rate of duty that applies to a motor spirit may come into force only in the second or third financial year that follows the financial year in which the current rate came into force.

3. An order under this clause that increases a rate of duty must be confirmed by an Act (see subpart 3 of Part 5 of the Legislation Act 2019).

4. A determination under the definition of financial year in subclause (3) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

5. In this clause,—

   financial year means a period of 12 months ending with 30 June or any other date determined for the purposes of this clause by the Minister of Finance

   motor spirits means any fuels that are—

   1. motor spirit, or fuels that contain motor spirit; or
   2. specified in any of the following items:
      1. items 99.75.05F, 99.75.13G, 99.75.23D, 99.75.29C, 99.75.33A, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E in Part A of the Excise and Excise-equivalent Duties Table:
      2. items 2207.20.23, 2207.20.35, 2710.12.15, 2710.12.17, 2710.12.19, 2710.12.23, 2710.12.25, 2710.12.29, 2710.19.34, 2710.19.42, 2710.20.21, 2710.20.25, 3824.99.31, 3824.99.35, and 3826.00.20 in Part B of that table.

24Effect of disallowance or resolution to amend or replace Order in Council under clause 20, 21, or 23

1. This clause applies if—

2. an Order in Council is made under clause 20 or 21, or is made under clause 23 and increases a rate of duty; and
3. the House of Representatives resolves to—
   1. disallow the order under section 116 of the Legislation Act 2019; or
   2. amend or replace the order under section 119 of that Act.

4. Any duty collected under the order in excess of the duty otherwise payable must, so far as that resolution provides, be refunded.

25Powers to amend Excise and Excise-equivalent Duties Table for other limited purposes

1. The Governor-General may, by Order in Council, amend the Excise and Excise-equivalent Duties Table by—

2. revoking, inserting, or amending any heading, heading number, subheading, item, or item number or the title of any Part, section, chapter, or subchapter of the Tariff referred to in the Excise and Excise-equivalent Duties Table in any manner necessary to ensure that that table conforms to the Tariff; or
3. revoking, suspending, or amending a provision of the notes forming part of the Excise and Excise-equivalent Duties Table, or by inserting a new provision in the notes, for the purpose of ensuring the proper operation of the Excise and Excise-equivalent Duties Table; or
4. revoking, suspending, inserting, or amending a statistical unit in the Excise and Excise-equivalent Duties Table.

5. The chief executive may also, by notice, revoke, suspend, insert, or amend a statistical unit in the Excise and Excise-equivalent Duties Table.

6. No amendment made under this clause may alter the duties or exemptions from duty under this Act applicable to goods classified under an item or heading so amended.

26Application of Legislation Act 2019 to Excise and Excise-equivalent Duties Order and related instruments

1. The following are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements):

2. the Excise and Excise-equivalent Duties Order:
3. an order under clause 20, 21, 23, or 25(1):
4. a notice under clause 25(2).

5. However, in relation to that legislation,—

6. section 67(d)(i) of the Legislation Act 2019 does not apply; and
7. section 26 of that Act is subject to clauses 21(2) and (3) and 23(2).

27Power to suspend, remit, refund, or create exemptions from duties for cases involving international organisations based in New Zealand, etc

1. The Governor-General may, by Order in Council, suspend, order the remission or refund of, or create exemptions from excise duty and excise-equivalent duty in respect of goods or classes of goods that are manufactured in New Zealand or imported and that—

2. are supplied solely for the use of organisations, expeditions, or other bodies that—
   1. are approved by the chief executive; and
   2. are established or temporarily based in New Zealand under an agreement or arrangement entered into by or on behalf of the Government of New Zealand with the Government of any other country or with the United Nations; or
3. are supplied solely for the use of persons temporarily resident in New Zealand for the purpose of serving as a member of an organisation, expedition, or other body to which paragraph (a) applies.

4. The chief executive may impose conditions in respect of goods or a class of goods to which an order made under this clause relates.

5. An order under subclause (1) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

28Introduction

1. This Part sets out the amendments that must be made for the purposes of clause 16(2) to the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 1996 as that table will be in force immediately before the specified date (as that term is defined in section 2(5)).

29Amendments to notes

1. In note 4, replace imposed pursuant to section 73 of the Customs and Excise Act 1996 with levied under clause 1 of Schedule 3 of the Customs and Excise Act 2018.

2. In note 5, replace imposed pursuant to section 75 of the Customs and Excise Act 1996 with levied under clause 14 of Schedule 3 of the Customs and Excise Act 2018.

30Amendments to Part A

1. Repealed

2. Replace items 99.30.21D to 99.30.62A with:

   The following table is medium in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   		– Fruit and vegetable wine:
   99.30.01K		– – Containing not more than 14% vol.		per l	$2.9054
   99.30.02H		– – Containing more than 14% vol., but not more than 23% vol.		per l al	$52.916
   99.30.03F		– – Other		per l al	$52.916
   		– Other:
   99.30.21D		– – Containing more than 1.15% vol., but not more than 2.5% vol.		per l	43.573¢
   99.30.26E		– – Containing more than 2.5% vol., but not more than 6% vol.		per l al	$29.054
   99.30.32K		– – Containing more than 6% vol., but not more than 9% vol.		per l	$2.3243
   99.30.47H		– – Containing more than 9% vol., but not more than 14% vol.		per l	$2.9054
   99.30.59A		– – Containing more than 14% vol., but not more than 23% vol.		per 1 al	$52.916
   99.30.62A		– – Containing more than 23% vol.		per 1 al	$52.916

3. After item 99.43.09K, insert:

   The following table is medium in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   99.44		– Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., which, if imported, would be classified within Tariff item 2208.90.62, 2208.90.68, 2208.90.72, 2208.90.78, 2208.90.85, or 2208.90.97:
   		– – Rectified spirits of wine:
   99.44.10K		– – – As may be approved by the Chief Executive for fortifying New Zealand wines and under such conditions as the Chief Executive may approve			Free
   		– – – Other:
   99.44.22C		– – – – Containing more than 1.15% vol., but not more than 2.5% vol.		per l	43.573¢
   99.44.23A		– – – – Containing more than 2.5% vol., but not more than 6% vol.		per l al	$29.054
   99.44.24K		– – – – Containing more than 6% vol., but not more than 9% vol.		per l	$2.3243
   99.44.25H		– – – – Containing more than 9% vol., but not more than 14% vol.		per l	$2.9054
   99.44.26F		– – – – Containing more than 14% vol., but not more than 23% vol.		per l al	$52.916
   99.44.27D		– – – – Containing more than 23% vol.		per l al	$52.916
   		– – Other kinds:
   99.44.30D		– – –In the quantities, and for the purposes, and subject to any conditions that the Chief Executive thinks fit and approves in writing,— for use in museums, universities, hospitals, and other institutions approved by the Chief Executive; or for scientific, educational, or other commercial or industrial application, except the manufacture of potable beverages			Free
   		– – – Other:
   99.44.42H		– – – – Containing more than 1.15% vol., but not more than 2.5% vol.		per l	43.573¢
   99.44.43F		– – – – Containing more than 2.5% vol., but not more than 6% vol.		per l al	$29.054
   99.44.44D		– – – – Containing more than 6% vol., but not more than 9% vol.		per l	$2.3243
   99.44.45B		– – – – Containing more than 9% vol., but not more than 14% vol.		per l	$2.9054
   99.44.46L		– – – – Containing more than 14% vol., but not more than 23% vol.		per l al	$52.916
   99.44.47J		– – – – Containing more than 23% vol.		per 1 al	$52.916

4. After item 99.55, insert:

   The following table is medium in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   99.59		Tobacco, cured, not ready for smoking which, if imported, would be classified in Tariff heading 24.01
   99.59.10G		Cured leaf		per kg	Free

5. In item 99.75, heading that begins with – Motor spirit with a Research Octane No. (RON) less than 95, replace or 2710.12.29 with 2710.12.29, 2710.20.21, or 2710.20.25.

6. After item 99.75.05F, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   99.75.13G

   – – Blended with biodiesel

   per 1 ms

   59.524¢ plus 8¢ per g of Pb

7. In item 99.75, heading that begins with – Motor Spirit with a Research Octane No. (RON) 95 or greater, replace or 2710.12.29 with 2710.12.29, 2710.20.21, or 2710.20.25.

8. After item 99.75.29C, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   99.75.33A

   – – Blended with biodiesel

   per 1 ms

   59.524¢ plus 8¢ per g of Pb

9. In the heading after item 99.75.47A, replace or 2710.19.36 with 2710.19.36, or 2710.20.49.

10. In the heading after item 99.75.57J, replace or 2710.19.44 with 2710.19.44, or 2710.20.51.

31Amendments to Part B

1. Repealed

2. Replace item 2207.20.32 and the heading above it with:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   2207.20.32

   – – – Other

   per 1

   30.2¢

3. In item 22.08, before the heading that begins with – Spirits, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   		– Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., which, if manufactured in New Zealand, would be classified within Excise item number 99.44.10K, 99.44.22C, 99.44.23A, 99.44.24K, 99.44.25H, 99.44.26F, 99.44.27D, 99.44.30D, 99.44.42H, 99.44.43F, 99.44.44D, 99.44.45B, 99.44.46L, or 99.44.47J:
   		– – Rectified spirits of wine:
   		– – – As may be approved by the Chief Executive for fortifying New Zealand wines and under such conditions as the Chief Executive may approve			Free
   		– – – Other:
   2208.90.62		– – – – Containing more than 1.15% vol., but not more than 2.5% vol.		per 1	43.573¢
   2208.90.68		– – – – Containing more than 2.5% vol., but not more than 6% vol.		per 1 al	$29.054
   2208.90.72		– – – – Containing more than 6% vol., but not more than 9% vol.		per 1	$2.3243
   2208.90.78		– – – – Containing more than 9% vol., but not more than 14% vol.		per 1	$2.9054
   2208.90.85		– – – – Containing more than 14% vol., but not more than 23% vol.		per 1 al	$52.916
   2208.90.97		– – – – Containing more than 23% vol.		per 1 al	$52.916
   		– – Other kinds:
   		– – – In the quantities, and for the purposes, and subject to any conditions that the Chief Executive thinks fit and approves in writing,— for use in museums, universities, hospitals, and other institutions approved by the Chief Executive; or for scientific, educational, or other commercial or industrial application, except the manufacture of potable beverages			Free
   		– – – Other:
   2208.90.62		– – – – Containing more than 1.15% vol., but not more than 2.5% vol.		per 1	43.573¢
   2208.90.68		– – – – Containing more than 2.5% vol., but not more than 6% vol.		per 1 al	$29.054
   2208.90.72		– – – – Containing more than 6% vol., but not more than 9% vol.		per 1	$2.3243
   2208.90.78		– – – – Containing more than 9% vol., but not more than 14% vol.		per 1	$2.9054
   2208.90.85		– – – – Containing more than 14% vol., but not more than 23% vol.		per 1 al	$52.916
   2208.90.97		– – – – Containing more than 23% vol.		per 1 al	$52.916

4. In item 22.08, replace the heading that begins with – Liqueurs with:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   – Liqueurs, cordials, and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.10K, 99.50.14B, 99.50.35E, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, or 99.50.85A:

5. In the heading under Fuels that begins with – Motor spirit with a Research Octane No. (RON) less than 95, after 99.75.05F,, insert 99.75.13G,.

6. After item 2710.12.15 or 2710.12.23, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   2710.20.21 or 2710.20.25

   – – Blended with biodiesel

   per 1 ms

   59.524¢ plus 8¢ per g of Pb

7. In the heading under Fuels that begins with – Motor spirit with a Research Octane No. (RON) 95 or greater, after 99.75.29C,, insert 99.75.33A,.

8. After item 2710.12.17 or 2710.12.25, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   2710.20.21 or 2710.20.25

   – – Blended with biodiesel

   per 1 ms

   59.524¢ plus 8¢ per g of Pb

9. After item 2710.19.34, insert:

   The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

   2710.20.49		– – Automotive diesel blended with biodiesel		per 1	Free
   2710.19.36		– – Automotive diesel blended with ethyl alcohol		per 1	Free

10. After item 2710.19.42, insert:

    The following table is small in size and has 4 columns. This table is an amendment to the Excise and Excise-equivalent Duties Table in Schedule 3 of the Customs and Excise Act 1996 and should be read with that table to provide understanding of the context.

    2710.20.51		– – Marine diesel blended with biodiesel		per 1	Free
    2710.19.44		– – Marine diesel blended with ethyl alcohol		per 1	Free