New Zealand Legislation: Regulations
Regulations are laws made under Acts
Schedule | cl 3 |
| Excise item | Goods | Unit | Rates of duty |
|---|---|---|---|
| 99.05 | Ice cream and other edible ice which, if imported, would be classified within Tariff item 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.42, or 2105.00.49: | ||
| 99.05.10D | – Containing more than 1.15 % vol., but not more than 2.5 % vol. | per l | 35.898¢ |
| 99.05.20A | – Containing more than 2.5 % vol., but not more than 6 % vol. | per l al | $23.936 |
| 99.05.30J | – Containing more than 6 % vol., but not more than 9 % vol. | per l | $1.9148 |
| 99.05.40F | – Containing more than 9 % vol., but not more than 14 % vol. | per l | $2.3936 |
| 99.05.51A | – Containing more than 14 % vol., but not more than 23 % vol. | per l al | $43.594 |
| 99.05.60L | – Containing more than 23 % vol. | per l al | $43.594 |
| 99.06 | Food preparations not elsewhere specified or included containing alcohol, which, if imported, would be classified within Tariff item 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.98, or 2106.90.97: | ||
| 99.06.10L | – Containing more than 1.15 % vol., but not more than 2.5 % vol. | per l | 35.898¢ |
| 99.06.20H | – Containing more than 2.5 % vol., but not more than 6 % vol. | per l al | $23.936 |
| 99.06.30E | – Containing more than 6 % vol., but not more than 9 % vol. | per l | $1.9148 |
| 99.06.40B | – Containing more than 9 % vol., but not more than 14 % vol. | per l | $2.3936 |
| 99.06.51H | – Containing more than 14 % vol., but not more than 23 % vol. | per l al | $43.594 |
| 99.06.60G | – Containing more than 23 % vol. | per l al | $43.594 |
| 99.10 | Beer made from malt which, if imported, would be classified within Tariff item 2203.00.12, 2203.00.22, 2203.00.31, or 2203.00.39: | ||
| 99.10.25F | – Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 99.10.50G | – Containing more than 2.5% vol. | per l al | $23.936 |
| 99.20 | Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if imported, would be classified within Tariff item 2204.10.01, 2204.10.18, 2204.21.13, 2204.21.18, 2204.29.13, or 2204.29.18: | ||
| 99.20.11A | – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit | per l al | $43.594 |
| 99.20.20L | – Other | per l | $2.3936 |
| 99.25 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.12, 2205.10.19, 2205.10.33, 2205.10.38, 2205.90.12, 2205.90.19, 2205.90.33, or 2205.90.38: | ||
| 99.25.11C | – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit | per l al | $43.594 |
| 99.25.20B | – Other | per l | $2.3936 |
| 99.30 | Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.17, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.78, or 2206.00.89: | ||
| 99.30.21 D | – Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 99.30.26E | –Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 99.30.32K | – Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 99.30.47H | – Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 99.30.59A | – Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 99.30.62A | – Containing more than 23% vol. | per l al | $43.594 |
| 99.35 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if imported, would be classified within Tariff item 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.39: | ||
| – Undenaturecl ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: | |||
| – – Rectified spirits of wine: | |||
| 99.35.20H | – – – Other | per l al | $43.594 |
| – – Other kinds: | |||
| 99.35.40B | – – – Other | per l al | $43.594 |
| – Ethyl alcohol and other spirits, denatured, of any strength: | |||
| 99.35.50K | – – Other | per l al | $43.594 |
| 99.45 | – 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, 2208.90.88, or 2208.90.99: | ||
| -- Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer: | |||
| 99.45.10F | – – – Brandy | per l al | $43.594 |
| 99.45.I5G | – – – Whisky (other than blended) | per l al | $43.594 |
| 99.45.20C | – – – New Zealand whisky blended with imported whisky | per l al | $43.594 |
| 99.45.25D | – – – New Zealand grain ethanol blended with imported whisky | per l al | $43.594 |
| 99.45.30L | – – – Rum and tafia | per l al | $43.594 |
| 99.45.35A | – – – Gin and Geneva | per l al | $43.594 |
| 99.45.40H | – – – Vodka | per l al | $43.594 |
| 99.45.45J | – – – Other | per l al | $43.594 |
| – – Other: | |||
| 99.45.72F | – – – Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 99.45.76J | – – – Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 99.45.78E | – – – Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 99.45.80G | – – – Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 99.45.86F | – – – Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 99.45.90D | – – – Containing more than 23% vol. | per l al | $43.594 |
| 99.50 | – Liqueurs, cordials, and bitters which, if imported, would be classified within Tariff item 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.71, 2208.70.80, 2208.90.06, or 2208.90.08: | ||
| – – Bitters: | |||
| 99.50.10K | – – Containing not more than 23% vol. | per l al | $43.594 |
| 99.50.14B | – – – Containing more than 23% vol. | per l al | $43.594 |
| – – Liqueurs and cordials: | |||
| 99.50.40A | – – Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 99.50.50J | – – – Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 99.50.60F | – – – Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 99.50.65G | – Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 99.50.76B | – – – Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 99.50.85A | – – – Containing more than 23% vol. | per l al | $43.594 |
| 21.05 | Ice cream and other edible ice which, if manufactured in New Zealand, would be classified within Excise item number 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.51A, or 99.05.60E: | ||
| 2105.00.21 | – Containing more than 1.15 % vol., but not more than 2.5 % vol. | per l | 35.898¢ |
| 2105.00.29 | – Containing more than 2.5 % vol., but not more than 6 % vol. | per l al | $23.936 |
| 2105.00.31 | – Containing more than 6 % vol., but not more than 9 % vol. | per l | $1.9148 |
| 2105.00.39 | – Containing more than 9 % vol., but not more than 14 % vol. | per l | $2.3936 |
| 2105.00.42 | – Containing more than 14 % vol., but not more than 23 % vol. | per l al | $43.594 |
| 2105.00.49 | – Containing more than 23 % vol. | per l al | $43.594 |
| 21.06 | Food preparations not elsewhere specified or included: | ||
| – Containing alcohol which, if manufactured in New Zealand, would be classified within Excise item number 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.51 H, or 99.06.60G: | |||
| 2106.90.92 | – – Containing more than 1.15 % vol., but not more than 2.5 % vol. | per l | 35.898¢ |
| 2106.90.93 | – – Containing more than 2.5 % vol., but not more than 6 % vol. | per l al | $23.936 |
| 2106.90.94 | – – Containing more than 6 % vol., but not more than 9 % vol. | per l | $1.9148 |
| 2106.90.95 | – – Containing more than 9 % vol., but not more than 14 % vol. | per l | $2.3936 |
| 2106.90.98 | – – Containing more than 14 % vol., but not more than 23 % vol. | per l al | $43.594 |
| 2106.90.97 | – – Containing more than 23 % vol. | per l al | $43.594 |
| 22.03 | Beer made from malt which, if manufactured in New Zealand, would be classified within Excise item number 99.10.25F or 99.10.50G: | ||
| 2203.00.12 | - Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 2203.00.22, | - Containing more than 2.5% vol. | per l al | $23.936 |
| 2203.00.31, or 2203.00.39 | |||
| 22.04 | Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition off alcohol, including sparkling, fortified and table wine which, if manufactured in New Zealand, would be classified within Excise item number 99.20.11A or 99.20.20L: | ||
| 2204.21.13 or 2204.29.13 | - Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit | per l al | $43.594 |
| 2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18 | - Other | per l | $2.3936 |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if manufactured in New Zealand, would be classified within Excise item number 99.25.11C or 99.25.20B: | ||
| 2205.10.12, 2205.10.33, 2205.90.12, 2205.90.33 or | - Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit | per l al | $43.594 |
| 2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38 | - Other | per l | $2.3936 |
| 22.06 | Other fermented beverages (for example, cider, perry, mead) which, if manufactured in New Zealand, would be classified within Excise item number 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.59A, or 99.30.62A: | ||
| - Fruit and vegetable wine: | |||
| 2206.00.08 | - - Containing not more than 14% vol. | per l | $2.3936 |
| 2206.00.17 | - - Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 2206.00.28 | - - Other | per l al | $43.594 |
| - Other: | |||
| 2206.00.37 | - - Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 2206.00.47 | - - Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 2206.00.57 | - - Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 2206.00.68 | - - Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 2206.00.78 | - - Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 2206.00.89 | - - Containing more than 23% vol. | per l al | $43.594 |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if manufactured in New Zealand, would be classified within Excise item number 99.35.10L, 99.35.20H, 99.35.30E, 99.35.40B, 99.35.45C, 99.35.50K, or 99.75.22F: | ||
| – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: | |||
| -- Rectified spirits of wine: | |||
| 2207.10.19 | – – – Other: | ||
| – – – – Other | per l al | $43.594 | |
| – – Other kinds: | |||
| 2207.10.29 | – – – Other: | ||
| – – – – Other | per l al | $43.594 | |
| – Ethyl alcohol and other spirits, denatured, of any strength: | |||
| – – Other kinds: | |||
| 2207.20.39 | --Other | per l al | $43.594 |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.;spirits, liqueurs and other spirituous beverages: | ||
| – Spirits and spirituous beverages which, if manufactured in New Zealand, would beclassified within Excise item number 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, 99.45.86F, or 99.45.90D: | |||
| – – Spirits and spirituous beverages the strength of which can be ascertained by OIMLhydrometer: | |||
| 2208.20.04 or 2208.20.08 | – – – Brandy | per l al | $43.594 |
| 2208.30.04 or 2208.30.08 | – – – Whisky | per l al | $43.594 |
| 2208.40.04 or 2208.40.08 | – – – Rum and tafia | per l al | $43.594 |
| 2208.50.04 or 2208.50.08 | – – – Gin and Geneva | per l al | $43.594 |
| 2208.60.19 or 2208.60.29 | – – – Vodka | per l al | $43.594 |
| 2208.20.19 or 2208.90.48 | – – – Other | per l al | $43.594 |
| – – Other: | |||
| 2208.90.56 | – -- Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898¢ |
| 2208.90.60 | – – – Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 2208.90.67 | – – – Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 2208.90.79 | – – – Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 2208.90.88 | – – – Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, or 2208.90.99 | – -- Containing more than 23% vol. | per l al | $43.594 |
| –Liqueurs, cordials and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.10K, 99.50.14B, 99.50.35E, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, or 99.50.85A: | |||
| – – Liqueurs and cordials: | |||
| 2208.70.30 | – – – Containing more than 1.15% vol., but not more than 2.5% vol. | per l | 35.898c |
| 2208.70.40 | – – – Containing more than 2.5% vol., but not more than 6% vol. | per l al | $23.936 |
| 2208.70.50 | – – – Containing more than 6% vol., but not more than 9% vol. | per l | $1.9148 |
| 2208.70.60 | – – – Containing more than 9% vol., but not more than 14% vol. | per l | $2.3936 |
| 2208.70.71 | – – – Containing more than 14% vol., but not more than 23% vol. | per l al | $43.594 |
| 2208.70.80 | – – – Containing more than 23% vol. | per l al | $43.594 |
| – – Bitters: | |||
| 2208.90.06 | – – – Containing not more than 23% vol. | per l al | $43.594 |
| 2208.90.08 | – – – Containing more than 23% vol. | per l al | $43.594 |