Customs and Excise Act 1996 No 27 (as at 17 October 2009), Public Act

Act by section

Schedule 3
Excise and excise-equivalent duties

s 68, 70, 73, 75

The complete Schedule 3 is not available on this website. For the latest version of Schedule 3 see www.customs.govt.nz.
Notes—
1.Subject to these Notes, interpretation of this Schedule shall be governed by the same General Rules of Interpretation applicable to Schedule 1 to the Tariff Act 1988.
2.For the purpose of the description of goods in this Schedule, the terms tariff item and tariff heading have the same meaning as in section 2 of the Tariff Act 1988.
3.The term excise item number means excise items identified by six digits and one alphabetical check letter and includes the heading thereto so identified.
4.Duties specified in Part A of this Schedule are duties imposed pursuant to section 73 of this Act.
5.Duties specified in Part B of this Schedule are duties imposed pursuant to section 75 of this Act.

Part A
Goods manufactured in New Zealand

Part B
Imported goods

  • Schedule 3: amended, on 1 July 2009, by clause 3 of the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2009 (SR 2009/146).

  • Schedule 3: amended, on 1 July 2008, by clause 3 of the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2008 (SR 2008/124).

  • Schedule 3: amended, on 1 January 2008, by clause 3 of the Excise and Excise-equivalent Duties (Tobacco Products Indexation) Amendment Order 2007 (SR 2007/345).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(a) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(b) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(c) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(d) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(e) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(f) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(g) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(h) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 October 2009, by clause 3(i) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part A: amended, on 1 January 2009, by clause 3 of the Excise and Excise-equivalent Duties (Tobacco Products Indexation) Amendment Order 2008 (SR 2008/441).

  • Schedule 3 Part A: amended, on 1 October 2008, by section 7(2) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part A: amended, on 1 October 2008, by section 7(3) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part A: amended, on 1 October 2008, by section 7(4) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part A: amended, on 1 October 2008, by clause 3 of the Excise and Excise-equivalent Duties (Other Spirits Restructure) Amendment Order 2008 (SR 2008/260).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(j) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(k) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(l) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(m) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(n) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(o) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(p) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(q) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 October 2009, by clause 3(r) of the Excise and Excise-equivalent Duties (Motor Spirits) Amendment Order 2009 (SR 2009/221).

  • Schedule 3 Part B: amended, on 1 January 2009, by clause 3 of the Excise and Excise-equivalent Duties (Tobacco Products Indexation) Amendment Order 2008 (SR 2008/441).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(5) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(6) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(7) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(8)(a) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(8)(b) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(8)(c) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by section 7(9) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3 Part B: amended, on 1 October 2008, by clause 4 of the Excise and Excise-equivalent Duties (Other Spirits Restructure) Amendment Order 2008 (SR 2008/260).

  • Schedule 3 note 2: amended, on 1 October 2008, by section 7(1) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

  • Schedule 3: amended, on 15 May 1998, by section 2(1) of the Customs and Excise Amendment Act 1998 (1998 No 18).

  • Schedule 3: amended, on 1 June 1998, by clause 2 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 1997(SR 1997/73).

  • Schedule 3: amended, on 1 December 1998, by clause 2 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 1998 (SR 1998/337).

  • Schedule 3: amended, on 1 June 1999, by clause 2 of the Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 1999 (SR 1999/114).

  • Schedule 3: amended, on 1 June 2000, by clause 3 of the Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2000 (SR 2000/70).

  • Schedule 3: amended, on 1 June 2000, by clause 4 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2000 (SR 2000/70).

  • Schedule 3: amended, on 1 December 2000, by clause 3 of the Excise And Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2000 (SR 2000/238).

  • Schedule 3: amended, on 1 June 2001, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2001 (SR 2001/84).

  • Schedule 3: amended, on 27 September 2001, by section 12(1) of the Customs and Excise Amendment Act 2001 (2001 No 61).

  • Schedule 3: amended, on 27 September 2001, by section 12(2) of the Customs and Excise Amendment Act 2001 (2001 No 61).

  • Schedule 3: amended, on 27 September 2001, by section 12(3) of the Customs and Excise Amendment Act 2001 (2001 No 61).

  • Schedule 3: amended, on 27 September 2001, by section 12(4) of the Customs and Excise Amendment Act 2001 (2001 No 61).

  • Schedule 3: amended, on 27 September 2001, by section 12(5) of the Customs and Excise Amendment Act 2001 (2001 No 61).

  • Schedule 3: amended, on 1 December 2001, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2001 (SR 2001/330).

  • Schedule 3: amended, on 1 January 2002, by clause 3 of the Excise and Excise-Equivalent Duties (Harmonised System) Amendment Order 2001 (SR 2001/401).

  • Schedule 3: amended, on 1 March 2002, by section 4 of the Customs and Excise Amendment Act 2002 (2002 No 2).

  • Schedule 3: amended, on 1 June 2002, by clause 3 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2002 (SR 2002/117).

  • Schedule 3: amended, on 1 December 2002, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2002 (SR 2002/370).

  • Part A of Schedule 3: amended, on 9 October 2002, by section 28(1)(a) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

  • Part A of Schedule 3: amended, on 9 October 2002, by section 28(1)(b) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

  • Part A of Schedule 3: amended, on 9 October 2002, by section 28(3) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31)

  • Part A of Schedule 3: amended, on 1 July 2003, by section 13(3) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).

  • Part B of Schedule 3: amended, on 9 October 2002, by section 28(2) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

  • Part B of Schedule 3: amended, on 9 October 2002, by section 28(4) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

  • Part B of Schedule 3: amended, on 1 July 2003, by section 13(4) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).

  • Schedule 3: amended, on 7 May 2003, by section 4 of the Customs and Excise (Alcoholic Beverages) Amendment Act 2003 (2003 No 22).

  • Schedule 3: amended, on 1 June 2003, by section 5 of the Customs and Excise (Alcoholic Beverages) Amendment Act 2003 (2003 No 22).

  • Schedule 3: amended, on 1 December 2003, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2003 (SR 2003/320).

  • Schedule 3: amended, on 1 June 2004, by clause 3 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2004 (SR 2004/118).

  • Schedule 3: amended, on 1 December 2004, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2004 (SR 2004/390).

  • Part A of Schedule 3: amended, on 1 April 2005, by section 7(1) of the Customs and Excise (Motor Spirits) Amendment Act 2005 (2005 No 1).

  • Part B of Schedule 3: amended, on 1 April 2005, by section 7(2) of the Customs and Excise (Motor Spirits) Amendment Act 2005 (2005 No 1).

  • Schedule 3: amended, on 1 June 2005, by clause 3 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2005 (SR 2005/122).

  • Schedule 3: amended, on 1 December 2005, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2005 (SR 2005/296).

  • Schedule 3: amended, on 1 April 2006, by clause 3 of the Excise and Excise-Equivalent Duties (Motor Spirits Indexation) Amendment Order 2006 (SR 2006/33).

  • Schedule 3: amended, on 1 June 2006, by clause 3 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2006 (SR 2006/124).

  • Schedule 3: amended, on 1 December 2006, by clause 3 of the Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 2006 (SR 2006/351).

  • Schedule 3: amended, on 1 April 2007, by clause 3 of the Excise and Excise-Equivalent Duties (Motor Spirits Indexation) Amendment Order 2007 (SR 2007/44).

  • Schedule 3: amended, on 1 July 2007, by clause 3 of the Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007 (SR 2007/123).