Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000

Reprint
as at 15 December 2000

Crest

Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000

(SR 2000/198)

Michael Hardie Boys, Governor-General

Order in Council

At Wellington this 2nd day of October 2000

The Right Hon Helen Clark presiding in Council


Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This order is administered by the New Zealand Customs Service.


Pursuant to section 77 of the Customs and Excise Act 1996, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following order.

Order

1 Title
  • This order is the Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000.

2 Commencement
  • This order comes into force on the 28th day after the date of its notification in the Gazette.

    Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000: confirmed, on 15 December 2000, by section 5(e) of the Subordinate Legislation (Confirmation and Validation) Act 2000 (2000 No 93).

3 Certain rates of excise duty modified
  • (1) The rates of excise duty specified opposite Excise item numbers 99.42.02F, 99.42.03D, 99.42.05L, 99.42.06J, 99.42.08E, 99.42.09C, 99.43.02B, 99.43.03L, 99.43.05G, 99.43.06E, 99.43.08A, and 99.43.09K in Part A of Schedule 3 of the Customs and Excise Act 1996 are suspended.

    (2) The goods specified opposite those Excise item numbers in Part A of Schedule 3 of the Customs and Excise Act 1996 are subject instead to the rates of duty specified opposite those Excise item numbers in Part A of the Schedule.

4 Certain rates of excise-equivalent duty modified
  • (1) The rates of excise-equivalent duty specified opposite Tariff items 2106.90.39, 2106.90.49, 2106.90.59, 2106.90.69, 2106.90.79, 2106.90.89, 3302.10.39, 3302.10.49, 3302.10.59, 3302.10.69, 3302.10.79, and 3302.10.89 in Part B of Schedule 3 of the Customs and Excise Act 1996 are suspended.

    (2) The goods specified opposite those Tariff items in Part B of Schedule 3 of the Customs and Excise Act 1996 are subject instead to the rates of duty specified opposite those Tariff items in Part B of the Schedule.


Schedule
Excise and excise-equivalent duties imposed on certain goods

cls 3(2), 4(2)

Part A
Goods manufactured in New Zealand

Excise item
number
Goods UnitRates 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:   
99.42Compound alcoholic preparations, not based on 1 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:   
99.42.02F– –Containing more than 1.15% vol., but not more than 2.5% vol.  Free
99.42.03D– –Containing more than 2.5% vol., but not more than 6% vol.  Free
99.42.05L– –Containing more than 6% vol., but not more than 9% vol.  Free
99.42.06J– –Containing more than 9% vol., but not more than 14% vol.  Free
99.42.08E– –Containing more than 14% vol., but not more than 23% vol.  Free
99.42.09C– –Containing more than 23% vol.  Free
99.43Preparations containing alcohol based on 1 or more odoriferous substances 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:   
99.43.02B– –Containing more than 1.15% vol., but not more than 2.5% vol.  Free
99.43.03L– –Containing more than 2.5% vol., but not more than 6% vol.  Free
99.43.05G– –Containing more than 6% vol., but not more than 9% vol.  Free
99.43.06E– –Containing more than 9% vol., but not more than 14% vol.  Free
99.43.08A– –Containing more than 14% vol., but not more than 23% vol.  Free
99.43.09K– –Containing more than 23% vol.  Free

Part B
Imported goods

Tariff item
number
Goods UnitRates of duty
21.06Food preparations not elsewhere specified or included:   
 Compound alcoholic preparations, not based on 1 or more odoriferous substances, of a kind used for the manufacture of beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.42.02F, 99.42.03D, 99.42.05L, 99.42.06J, 99.42.08E or 99.42.09C:   
2106.90.39– –Containing more than 1.15% vol., but not more than 2.5% vol.  Free
2106.90.49– –Containing more than 2.5% vol., but not more than 6% vol.  Free
2106.90.59– –Containing more than 6% vol., but not more than 9% vol.  Free
2106.90.69– –Containing more than 9% vol., but not more than 14% vol.  Free
2106.90.79– –Containing more than 14% vol., but not more than 23% vol.  Free
2106.90.89– –Containing more than 23% vol.  Free
33.02Other preparations based on odoriferous substances, of a kind used in the manufacture of beverages:   
3302.10Of a kind used in the food or drink industries:   
 – – Preparations containing alcohol based on 1 or more odoriferous substances of a kind used for the manufacture of beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.43.02B, 99.43.03L, 99.43.05G, 99.43.06E, 99.43.08A or 99.43.09K:   
3302.10.39– – – Containing more than 1.15% vol., but not more than 2.5% vol.  Free
3302.10.49– – – Containing more than 2.5% vol., but not more than 6% vol.  Free
3302.10.59– – – Containing more than 6% vol., but not more than 9% vol.  Free
3302.10.69– – – Containing more than 9% vol., but not more than 14% vol.  Free
3302.10.79– – – Containing more than 14% vol., but not more than 23% vol.  Free
3302.10.89– – – Containing more than 23% vol.  Free

Marie Shroff,
Clerk of the Executive Council.


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

Date of notification in Gazette: 5 October 2000.


Contents

  • 1General

  • 2Status of reprints

  • 3How reprints are prepared

  • 4Changes made under section 17C of the Acts and Regulations Publication Act 1989

  • 5List of amendments incorporated in this reprint (most recent first)


Notes
1 General
  • This is a reprint of the Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000. The reprint incorporates all the amendments to the order as at 15 December 2000, as specified in the list of amendments at the end of these notes.

    Relevant provisions of any amending enactments that have yet to come into force or that contain relevant transitional or savings provisions are also included, after the principal enactment, in chronological order.

2 Status of reprints
  • Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.

    This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.

3 How reprints are prepared
  • A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.

4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
  • Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.

    A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.

    In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:

    • omission of unnecessary referential words (such as of this section and of this Act)

    • typeface and type size (Times Roman, generally in 11.5 point)

    • layout of provisions, including:

      • indentation

      • position of section headings (eg, the number and heading now appear above the section)

    • format of definitions (eg, the defined term now appears in bold type, without quotation marks)

    • format of dates (eg, a date formerly expressed as the 1st day of January 1999 is now expressed as 1 January 1999)

    • position of the date of assent (it now appears on the front page of each Act)

    • punctuation (eg, colons are not used after definitions)

    • Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly

    • case and appearance of letters and words, including:

      • format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)

      • small capital letters in section and subsection references are now capital letters

    • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly

    • running heads (the information that appears at the top of each page)

    • format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).

5 List of amendments incorporated in this reprint (most recent first)
  • Subordinate Legislation (Confirmation and Validation) Act 2000 (2000 No 93): section 5(e)