Customs and Excise Amendment Act 1998

Customs and Excise Amendment Act 1998

Public Act1998 No 18
Date of assent15 May 1998

Note

This Act is administered in the New Zealand Customs Service.


An Act to amend the Customs and Excise Act 1996.

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title and commencement
  • (1) This Act may be cited as the Customs and Excise Amendment Act 1998, and is part of the Customs and Excise Act 1996 (the principal Act).

    (2) This Act comes into force on 15 May 1998.

2 Schedule 3 amended
  • (1) The principal Act is amended by repealing so much of Schedule 3 as relates to Excise item numbers 99.60.09A, 99.60.19J, 99.60.29F, 99.65.09C, 99.65.19L, 99.65.29H, 99.65.39E, 99.65.49B, 99.65.59K, 99.75.15C, 99.75.18H, and 99.75.60J, and Tariff item numbers 2402.10.00, 2402.20.10, 2402.20.90, 2403.10.90, 2403.91.90, 2403.99.02, 2403.99.90, 2710.00.18, 2710.00.28, 2711.12.00, 2711.13.00, and 2711.14.01, and substituting the Excise item numbers and Tariff items and rates of duty specified in the Schedule.

    (2) The Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 1997 (SR 1997/284) is consequentially revoked.


Schedule
Amendments to Schedule 3 of Customs and Excise Act 1996 (Excise and Excise-Equivalent Duties)

Section 2

A
Goods manufactured in New Zealand

Excise Item NumberGoodsUnitRates of Duty
99.6Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes which, if imported, would be classified within Tariff item 2402.10.00, 2402.20.10, 2402.20.90, 2402.90.01, 2402.90.12 or 2402.90.18:  
 - Cigars, cheroots, cigarillos, and cigarettes containing tobacco:  
99.60.09A-- Cigars, cheroots and cigarillosper KTC$237.75
99.60.19J-- Cigarettes exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper KTC$237.75
99.60.29F-- Cigarettes not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper 1,000$190.20
99.65Other manufactured tobacco and manufactured tobacco substitutes, and Homogenised or reconstituted tobacco which, if imported, would be classified within Tariff item 2403.10.90, 2403.91.90, 2403.99.02 or 2403.99.90:  
 - Smoking tobacco, whether or not containing tobacco substitutes:  
99.65.09C-- Pipeper KTC$237.75
99.65.19L-- Cigaretteper KTC$237.75
 - Other:  
 -- Homogenised or reconstituted tobacco:  
99.65.29H--- Pipeper KTC$237.75
99.65.39E--- Cigaretteper KTC$237.75
 -- Other:  
99.65.49B--- Snuffper KTC$237.75
99.65.59K--- Otherper KTC$237.75
99.75Fuels:  
99.75.15C- Motor spirit with a Research Octane No (RON) less than 92 (regular grade) which, if imported, would be classified within Tariff item 2710.00.18 or 2710.00.28per l34.3¢ plus 8¢ per g of Pb
99.75.18H- Motor spirit with a Research Octane No (RON) 92 or greater (premium grade) which, if imported, would be classified within Tariff item 2710.00.18 or 2710.00.28per l34.3¢ plus 8¢ per g of Pb
99.75.60J- Liquefied petroleum gas which, if imported, would be classified within Tariff item 2711.12.00, 2711.13.00 or 2711.14.01per l10.40¢

B
Imported goods

Tariff Item NumberGoodsUnitRates of Duty
24.02Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes which, if manufactured in New Zealand, would be classified within Excise item number 99.60.09A, 99.60.19J, 99.60.29F or 99.60.39G:  
 - Cigars, cheroots, cigarillos, and cigarettes containing tobacco:  
2402.10.00-- Cigars, cheroots, and cigarillosper KTC$237.75
 -- Cigarettes containing tobacco:  
2402.20.10--- Exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper KTC$237.75
2402.20.90--- Not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper 1,000$190.20
24.03Other manufactured tobacco and manufactured tobacco substitutes, and homogenised or reconstituted tobacco which, if manufactured in New Zealand, would be classified within Excise item number 99.65.09C, 99.65.19L, 99.65.29H, 99.65.39E, 99.65.49B or 99.65.59K:  
2403.10.90- Smoking tobacco, whether or not containing tobacco substitutes in any proportionper KTC$237.75
 - Other  
 -- Homogenised or reconstituted tobacco:  
2403.91.90--- Otherper KTC$237.75
 --Other  
2403.99.02--- Snuffper KTC$237.75
2403.99.90--- Otherper KTC$237.75
 Fuels:  
2710.00.18 or 2710.00.28- Motor spirit with a Research Octane No (RON) less than 92 (regular grade) which, if manufactured in New Zealand, would be classified within Excise item number 99.75.15Cper l34.3¢ plus 8¢ per g of Pb
2710.00.18 or 2710.00.28- Motor spirit with a Research Octane No (RON) 92 or greater (premium grade) which, if manufactured in New Zealand, would be classified within Excise item number 99.75.18Hper l34.3¢ plus 8¢ per g of Pb
2711.12.00, 2711.13.00 or 2711.14.01- Liquefied petroleum gas which, if manufactured in New Zealand, would be classified within Excise item number 99.75.60Jper l10.40¢