Excise Duty Amendment Order 1996

1996/231

Excise Duty Amendment Order 1996


Note

This order is administered in the New Zealand Customs.


PURSUANT to section 77 of the Customs and Excise Act 1996, His 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 Amendment Order 1996.

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

2 Rates of excise duty suspended in relation to goods where person qualifies for concession
  • The rates of excise duty specified in Part A of Schedule 3 to the Customs and Excise Act 1996 are hereby suspended in relation to any goods in respect of which any person qualifies for a duty concession under concession reference 82 in Part 2 of Schedule 1 to the Tariff Act 1988 in accordance with section 8 of that Act.

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 force on 1 October 1996, suspends the rates of excise duty in Part A of Schedule 3 to the Customs and Excise Act 1996 on goods in respect of which a person qualifies for a duty concession under reference 82 of Part 2 of Schedule 1 to the Tariff Act 1988. Concession reference 82 permits the Minister of Commerce to approve duty-free entry under the Tariff in respect of certain quantities of tobacco and alcohol products carried by passengers entering New Zealand.

The effect of the order is that no excise duty will be imposed on goods in respect of which a person qualifies for a duty concession under reference 82 of Part 2 of Schedule 1 to the Tariff Act 1988.


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

Date of notification in Gazette: 22 August 1996.