Customs and Excise Amendment Act 2002

Customs and Excise Amendment Act 2002

Public Act2002 No 2
Date of assent1 March 2002

Note

This Act is administered in the New Zealand Customs Service.


The Parliament of New Zealand enacts as follows:

1 Title
  • (1) This Act is the Customs and Excise Amendment Act 2002.

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

Part 1
Preliminary provisions

2 Commencement
  • This Act comes into force on the day on which it receives the Royal assent.

3 Purpose
  • The purpose of this Act is—

    • (a) to increase, by 4.2 cents per litre (excluding goods and services tax), the rate of excise duty and excise-equivalent duty on motor spirits; and

    • (b) to proportionately adjust the amount of excise duty on motor spirits that is credited to the National Roads Fund, and the rate at which that duty and goods and services tax are refunded; and

    • (c) to provide for the refund of excise duty and goods and services tax charged in respect of motor spirits used for search and rescue purposes by a dedicated rescue vessel.

Part 2
Amendments to Customs and Excise Act 1996 and related amendments

4 Schedule 3 amended
  • Schedule 3 of the principal Act is amended by revoking so much as relates to Excise item numbers 99.75.15C and 99.75.18H and Tariff items 2710.19.11 and 2710.19.29, and substituting the Excise item numbers and Tariff items and rates of duty specified in the Schedule.

5 Proportionate adjustment of rates in Transit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998
  • (1) Regulation 3(2)(a) of the Transit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998 (SR 1998/94) is amended by omitting the expression 13.525 cents, and substituting the expression 17.725 cents.

    (2) Regulation 4(1) of the Transit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998 is amended by inserting, after paragraph (c), the following paragraph:

    • (ca) for search and rescue purposes in a dedicated rescue vessel; or.

    (3) Regulation 5(a) of the Transit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998 is amended by omitting the expression 15.3 cents, and substituting the expression 19.941 cents.

    (4) If an application under section 101 of the Transit New Zealand Act 1989 for a refund of excise duty or goods and services tax (or both) is pending at, or is made after, the commencement of this Act, and the application relates to excise duty or goods and services tax (or both) paid (whether before or after the commencement of this Act) in satisfaction of a liability incurred before that commencement, the application must be determined as if subsections (1) to (3) were not in force.


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

s 4

A
Goods Manufactured in New Zealand

Excise item numberGoodsUnitRates of duty
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 2710.19.11 or 2710.19.29per l38.5c plus 8c 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 2710.19.11 or 2710.19.29per l38.5c plus 8c per g of Pb

B
Imported Goods

Tariff item numberGoodsUnitRates of duty
2710.19.11 or 2710.19.29- 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 l38.5c plus 8c per g of Pb
2710.19.11 or 2710.19.29- 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 l38.5c plus 8c per g of Pb

Legislative history

28 February 2002Introduction, first reading, second reading, committee of the whole House, third reading (Bill 203-1)
1 March 2002Royal assent