Customs and Excise Amendment Act (No 2) 2008

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Customs and Excise Amendment Act (No 2) 2008

Public Act2008 No 61
Date of assent9 September 2008
Commencementsee section 2

The Parliament of New Zealand enacts as follows:

1 Title
  • This Act is the Customs and Excise Amendment Act (No 2) 2008.

2 Commencement
  • This Act comes into force on 1 October 2008.

3 Principal Act amended
4 Interpretation
  • (1) The definition of duty in section 2(1) is amended by adding the following paragraph:

    • (f) levies imposed by the Energy (Fuels, Levies, and References) Act 1989.

    (2) Section 2(2) is amended by repealing paragraphs (d) and (e) and substituting the following paragraphs:

    • (d) the term ‘per litre’, in respect of the levying of excise duty, for all Excise items under the heading Fuels in Part A of Schedule 3, means the quantity of product expressed in litres at a temperature of 15°C:

    • (e) the term ‘per litre’, in respect of the levying of excise-equivalent duty, for all Tariff items under the heading Fuels in Part B of Schedule 3, means the quantity of product expressed in litres at a temperature of 15°C.

5 Indexation of rates of excise duty and excise-equivalent duty on motor spirits by reference to diversion amounts
  • The definition of motor spirits in section 79A(4) is repealed and the following definition substituted:

    motor spirits means motor spirit and fuels containing motor spirit specified in Excise item numbers 99.75.05F, 99.75.23D, 99.75.29C, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E and Tariff items 2207.20.23, 2207.20.35, 2710.19.13, 2710.19.15, 2710.19.21, 2710.19.25, 2710.19.27, 2710.19.39, 2710.19.64, 2710.19.70, 3824.90.87, 3824.90.93, and 3824.90.97 set out in Schedule 3.

6 Regulations
  • Section 286(1) is amended by repealing paragraph (a) and substituting the following paragraph:

    • (a) prescribing purposes in respect of which areas used for those purposes are or are not required to be licensed as Customs controlled areas; and prescribing circumstances in respect of which areas used in any or all of those circumstances are—

      • (i) exempted from the requirement to be licensed as a Customs controlled area (whether or not the exemption is on terms and conditions set by the Chief Executive):

      • (ii) required to be licensed as a Customs controlled area:.

7 Schedule 3 amended
  • (1) Note 2 to Schedule 3 is amended by adding The term Excise heading means a heading printed in bold type and identified by 4 digits.

    (2) Excise heading 99.35 in Part A of Schedule 3 is amended by omitting 2207.20.39 and substituting 2207.20.49.

    (3) Excise item number 99.35.45C in Part A of Schedule 3 is amended by omitting or neutral spirits,.

    (4) The Excise items under the heading Fuels in Part A of Schedule 3 are omitted and the Excise items under the heading Fuels set out in Part A of the Schedule of this Act are substituted.

    (5) Tariff heading 22.07 in Part B of Schedule 3 is amended by omitting 99.75.22F and substituting 99.75.47A.

    (6) The Tariff item 2207.20.29 in Part B of Schedule 3 is amended by omitting 2207.20.29 and substituting 2207.20.32.

    (7) The Tariff item 2207.20.39 in Part B of Schedule 3 is amended by omitting 2207.20.39 and substituting 2207.20.49.

    (8) The Tariff item 2207.20.01 in Part B of Schedule 3 is amended by—

    • (a) omitting or neutral spirits in each place where it appears; and

    • (b) omitting added and substituting blended; and

    • (c) omitting of Customs in each place where it appears.

    (9) The Tariff items under the heading Fuels in Part B of Schedule 3 are omitted and the Tariff items under the heading Fuels set out in Part B of the Schedule of this Act are substituted.


Schedule
Amendments to Schedule 3 of Customs and Excise Act 1996

s 7(4), (9)

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Legislative history

2 September 2008Divided from Biofuel Bill (Bill 148–2) by committee of the whole House
2 September 2008Third reading
9 September 2008Royal assent

This Act is administered by the New Zealand Customs Service.