Customs and Excise Amendment Act 2000

Customs and Excise Amendment Act 2000

Public Act2000 No 13
Date of assent10 May 2000

The Parliament of New Zealand enacts as follows:

1 Title
  • (1) This Act is the Customs and Excise Amendment Act 2000.

    (2) In this Act, the Customs and Excise Act 1996 is called the principal Act.

2 Commencement
  • Except as provided in section 4(2), this Act comes into force on 10 May 2000.

3 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, and 99.65.59K, and Tariff item numbers 2402.10.00, 2402.20.10, 2402.20.90, 2403.10.90, 2403.91.90, 2403.99.02, and 2403.99.90, and substituting the Excise item numbers and Tariff items and rates of duty specified in the Schedule.

    (2) The following orders are consequentially revoked:

    • (a) Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 1999 (SR 1999/390):

    • (b) Excise and Excise-Equivalent Duties (Tobacco Products) Modification Order 2000 (SR 2000/3).

4 Amendment to Customs and Excise Regulations 1996
  • (1) Regulation 70(3) of the Customs and Excise Regulations 1996 (SR 1996/232) is amended by inserting, immediately before paragraph (a), the following paragraph:

    • (aa) any tobacco products, that is, any goods specified in headings 24.02, 24.03, 99.60 and 99.65 of the Third Schedule of the Act; or.

    (2) This section comes into force on 8 June 2000.

5 Transitional provision relating to minimum amount of duty collectable on tobacco products
  • (1) For the period beginning on 10 May 2000 and ending with the close of 7 June 2000, where some or all goods referred to in subclauses (1) and (2) of regulation 70 of the Customs and Excise Regulations 1996 (SR 1996/232) are tobacco products, references in that regulation to $50 must be read as references to $60.

    (2) In subsection (1), tobacco products means any goods specified in headings 24.02, 24.03, 99.60 and 99.65 of Schedule 3 of the principal Act.


Schedule
Amendments to Schedule 3 of Customs and Excise Act 1996 (excise and excise-equivalent duties)

s 3(1)

A
Goods manufactured in New Zealand

Excise item numberGoodsUnitRates of duty
99.60Cigars, 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$299.44
99.60.19J— —Cigarettes exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper KTC$299.44
99.60.29F— —Cigarettes not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper 1,000$239.55
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$299.44
99.65.59L— —Cigaretteper KTC$299.44
 —Other:  
 Homogenised or reconstituted tobacco:  
99.65.29H— — —Pipeper KTC$299.44
99.65.39E— — —Cigaretteper KTC$299.44
 — —Other:  
99.65.49B— — —Snuffper KTC$299.44
99.65.59K— — —Otherper KTC$299.44

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$299.44
 —Cigarettes containing tobacco:  
2402.20.10— — —Exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettesper KTC$299.44
2402.20.90— — —Not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes:per 1,000$239.55
24.03Other manufactured tobacco and manufactured tobacco substitutes, and homogenised or reconstituted tobacco which, if manufactured in New Zealand, would he 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$299.44
 —Other:  
 — —Homogenised or reconstituted tobacco:  
2403.91.90— — —Otherper KTC$299.44
 — —Other:  
2403.99.02— — —Snuffper KTC$299.44
2403.99.90— — —Otherper KTC$299.44

Legislative history

9 May 2000Introduction, first reading, second reading, committee of the whole House, third reading (Bill 23-1)