Customs and Excise Amendment Act (No 2) 2008

  • repealed
  • Customs and Excise Amendment Act (No 2) 2008: repealed, on 1 October 2018, pursuant to section 442 of the Customs and Excise Act 2018 (2018 No 4).

Reprint as at 1 October 2018

Coat of Arms of New Zealand

Customs and Excise Amendment Act (No 2) 2008

Public Act
 
2008 No 61
Date of assent
 
9 September 2008
Commencement
 
see section 2

Customs and Excise Amendment Act (No 2) 2008: repealed, on 1 October 2018, pursuant to section 442 of the Customs and Excise Act 2018 (2018 No 4).

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the New Zealand Customs Service.

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

This Act amends the Customs and Excise Act 1996.

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The definition of motor spirits in section 79A(4) is repealed and the following definition substituted: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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Reprints notes
1 General

This is a reprint of the Customs and Excise Amendment Act (No 2) 2008 that incorporates all the amendments to that Act as at the date of the last amendment to it.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint

Customs and Excise Act 2018 (2018 No 4): section 442