Excise Duty (Structure) Amendment Order 1995

1995/302

Excise Duty (Structure) Amendment Order 1995


Note

This order is administered in New Zealand Customs.


  • Preamble

    At Wellington this 18th day of December 1995

Pursuant to section 118CA of the Customs Act 1966, Her Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following order.

1 Title and commencement
  • (1) This order may be cited as the Excise Duty (Structure) Amendment Order 1995.

    (2) This order shall come into force on the 1st day of January 1996.

2 Alterations to Excise headings and subheadings
  • The Schedule 3 to the Customs Act 1966 is hereby amended in the manner indicated in Schedule 1 to this order.

3 Alignment with Tariff Schedule
  • The Schedule 3 to the Customs Act 1966 is hereby amended by revoking so much as relates to Excise item numbers 99.40.15E, 99.40.20A, 99.40.30J, 99.40.40F, 99.40.45G, 99.40.55D, 99.40.65A, 99.55.10A, 99.55.20J, 99.55.45D, and 99.75.22F, and substituting the items and rates of duty set out in Schedule 2 to this order.

4 Revocation

Schedule 1
Amendments to headings and subheadings

Heading or Subheading AmendedAmendment
99.40By revoking the following subheading:
 – Compound alcoholic preparations of a kind used for the manufacture of beverages which, if imported, would be classified within Tariff item 2208.10.07, 2208.10.17, 2208.10.28, 2208.10.39, 2208.10.49, or 2208.10.59.
99.45By revoking heading 99.45, and substituting the following heading:
 – Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208.50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.90.48, 2208.90.56, 2208.90.60, 2208.90.67, 2208.90.79, 2208.90.89, or 2208.90.99.
99.50By revoking heading 99.50, and substituting the following heading:
 – Cordials, liqueurs and bitters which, if imported, would be classified within Tariff item 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.70, 2208.70.80, 2208.90.05, or 2208.90.08.

Schedule 2
Excise duties

Goods Prescribed by Schedule 3 to the Customs Act 1966
NOTES—
1Subject to these Notes, interpretation of this Schedule shall be governed by the same General Rules of Interpretation applicable to Schedule 1 to the Tariff Act 1988.
2For the purpose of the description of goods in this Schedule, the terms Tariff item and Tariff heading have the same meaning as inspection 2 of the Tariff Act 1988.
3The term Excise item number means excise items identified by six digits and one alphabetical check letter and includes the heading thereto so identified.
Excise Item NumberGoodsUnitRates of Duty
99.40Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages of a kind used for the manufacture of beverages:
99.42- Compound alcoholic preparations, not based on one or more odoriferous substances, of a kind used for the manufacture of beverages which, if imported, would be classified within Tariff item 2106.90.39, 2106.90.49, 2106.90.59, 2106.90.69, 2106.90.79 or 2106.90.89:
99.42.01H-- Containing not more than 1.15 % vol. Free
99.42.02F-- Containing more than 1.15 % vol., but not more than 2.5 % vol.per l27.608¢
99.42.03D-- Containing more than 2.5 % vol., but not more than 6 % vol.per l al$18.408
99.42.05L-- Containing more than 6 % vol., but not more than 9 % vol.per l$1.4726
99.42.06H-- Containing more than 9 % vol., but not more than 14 % vol.per$2.0248
99.42.08E-- Containing more than 14 % vol., but not more than 23 % vol.per l$3.3136
99.42.09c-- Otherper l al$33.526
99.43-- Preparations based on one or more odoriferous substances (including alcoholic solutions) of a kind used for the manufacture of beverages which, if imported, would be classified within Tariff item 3302.10.39, 3302.10.49, 3302.10.59, 3302.10.69, 3302.10.79 or 3302.10.89:
99.43.01D-- Containing not more than 1.15 % vol. Free
99.43.02B-- Containing more than 1.15 % vol., but not more than 2.5 % vol.per l27.608¢
99.43.03L-- Containing more than 2.5 % vol., but not more than 6 % vol.per l al$18.408
99.43.05G-- Containing more than 6 % vol., but not more than 9 % vol.per l$1.4726
99.43.06E-- Containing more than 9 % vol., but not more than 14 % vol.per l$2.0248
99.43.08A-- Containing more than 14 % vol., but not more than 23 % vol.per l$3.3136
99.43.09K-- Otherper l al$33.526
99.55- Spirits used in a manufacturing area in the production of:
99.55.10A- - Culinary or flavouring spirituous solutions which, if imported, would be classified within Tariff item 3302.10.90 Free
99.55.20J- - Food preparations which, if imported, would be classified within Tariff item 2105.00.09 or 2106.90.90 Free
99.55.45D- - Saccharin and other synthetic sweetening substances in tablet or other forms which, if imported, would be classified within Tariff item 3824.90.20 Free
99.75Fuels:  
99.75.22F- Methanol spirit derived from ethanol or methanol which, if imported, would be classified within Tariff item 2207.20.29, 3606.10.09 or 3824.90.29per l30.2¢

MARIE SHROFF,

Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into effect on 1 January 1996, provides for the restructuring of Schedule 3 to the Customs Act 1966 to ensure its conformity to the Tariff.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 20 December 1995.