New Zealand Legislation: Acts

28 Levies payable by importers and manufacturers of liquor

• (1) In every financial year a levy of the amount set by Order in Council made under section 27 is payable by every person who—

  • (a) enters for home consumption (as that expression is used in the Customs and Excise Act 1996) any imported liquor that contains more than 1.15% volume of alcohol; or

  • (b) manufactures in New Zealand any beer or spirits; or

  • (c) sells any wine manufactured by that person in New Zealand.

  (2) Notwithstanding anything in subsection (1), no levy shall be payable under this Act in respect of any liquor that is not subject to or is exempt from Customs duty under the Customs and Excise Act 1996.

  (3) Notwithstanding anything in this Act, where any person may be allowed, under the Customs and Excise Act 1996, any drawback in respect of any liquor, that person may also be allowed a refund of any levy paid by that person under this Act in respect of that liquor.

  (4) In this section the term Customs duty has the meaning given to the term duty by section 2(1) of the Customs and Excise Act 1996.

  Section 28: substituted, on 25 October 1989, by section 9(1) of the Alcoholic Liquor Advisory Council Amendment Act 1989 (1989 No 96).

  Section 28(1): substituted, on 17 March 2009, by section 6 of the Alcohol Advisory Council Amendment Act 2009 (2009 No 4).

  Section 28(2): amended, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).

  Section 28(3): amended, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).

  Section 28(4): substituted, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).