New Zealand Legislation: Acts

78 Power to amend Excise and Excise-equivalent Duties Table for certain purposes

• (1) The Governor-General may from time to time, by Order in Council, amend the Excise and Excise-equivalent Duties Table by—

  • (a) 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

  • (b) 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

  • (c) revoking, suspending, inserting, or amending a statistical unit in the Excise and Excise-equivalent Duties Table.

  (2) Despite subsection (1)(c), the chief executive may, by notice in the Gazette, revoke, suspend, insert, or amend a statistical unit in the Excise and Excise-equivalent Duties Table.

  (3) No amendment made pursuant to this section may alter the duties or exemptions from duty under this Act applicable to goods classified under an item or heading so amended.

  Compare: 1966 No 19 s 118CA; 1987 No 128 s 4

  Section 78: substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).