New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) In respect of all goods that are manufactured in a manufacturing area and that are specified in Part A of the Excise and Excise-equivalent Duties Table there must be levied, collected, and paid excise duties, if any, at the appropriate rates set out in Part A of the Excise and Excise-equivalent Duties Table.
(2) Subsection (1) does not apply to beer manufactured in quantities of not more than 100 litres per month by an individual other than the licensee where—
(a) the beer is exclusively for that individual's personal use and not for sale to any other person; and
(b) the licensee of the premises does not engage in any aspect or part of the brewing or bottling operation and provides no equipment, ingredients, or service other than—
(i) the equipment for the brewing and bottling of beer and the filling of kegs:
(ii) kegs, bottles, bottle caps, and labels:
(iii) the ingredients for brewing beer, in an unmixed and unfermented state:
(iv) the written or oral instructions for the manufacture of the beer.
(2A) Subsection (1) does not apply to wine manufactured in quantities of not more than 45 litres per month by an individual other than the licensee where—
(a) the wine is exclusively for that individual's personal use and not for sale to any other person; and
(b) the licensee of the premises does not engage in any aspect or part of the wine making or bottling operation and provides no equipment, ingredients, or service other than—
(i) the equipment for the making and bottling of wine and the filling of casks or vats:
(ii) casks, vats, bottles, corks, and labels:
(iii) the ingredients for making wine, in an unmixed and unfermented state:
(iv) the written or oral instructions for making the wine.
(3) If the excise duty applicable to any goods pursuant to subsection (1) is an ad valorem excise duty, the value of the goods for the purposes of such excise duty shall be determined in accordance with Schedule 4.
(4) Notwithstanding anything in this Part, if the excise duty is a combination of a specific rate and an ad valorem rate, the excise duty payable shall be determined as the aggregate of—
(a) the amount of excise duty calculated by applying the specific rate; and
(b) the amount of excise duty calculated by applying the ad valorem rate to the value for duty.
(5) For the purposes of this section, wine means the goods referred to in any of excise item numbers 99.20.20L, 99.25.20B, 99.30.21D, 99.30.26E, 99.30.32K, and 99.30.47H of Part A of the Excise and Excise-equivalent Duties Table.
Compare: 1966 No 19 s 118B(1)–(4); 1986 No 44 s 12
Section 73(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 73(2A): inserted, on 15 November 2000, by section 3(1) of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).
Section 73(5): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
