Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007

  • revoked
  • Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007: revoked, on 1 July 2008, by clause 4 of the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2008 (SR 2008/124).

Reprint
as at 1 July 2008

Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007

(SR 2007/123)

  • Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007: revoked, on 1 July 2008, by clause 4 of the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2008 (SR 2008/124).


Note

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

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

This order is administered by the New Zealand Customs Service.


  • Preamble

    At Wellington this 21st day of May 2007

Pursuant to section 79 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.

1 Title
  • This order is the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007.

2 Commencement
  • This order comes into force on 1 July 2007.

3 Schedule 3 amended
  • Schedule 3 of the Customs and Excise Act 1996 is amended by omitting so much as relates to Excise item numbers 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.51A, 99.05.60L, 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.51H, 99.06.60G, 99.10.25F, 99.10.50G, 99.20.11A, 99.20.20L, 99.25.11C, 99.25.20B, 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.59A, 99.30.62A, 99.35.20H, 99.35.40B, 99.35.50K, 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, 99.45.90D, 99.50.10K, 99.50.14B, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, and 99.50.85A, and Tariff items 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.42, 2105.00.49, 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.98, 2106.90.97, 2203.00.12, 2203.00.22, 2203.00.31, 2203.00.39, 2204.21.13, 2204.29.13, 2204.10.01, 2204.10.18, 2204.21.18, 2204.29.18, 2205.10.12, 2205.10.33, 2205.90.12, 2205.90.33, 2205.10.19, 2205.10.38, 2205.90.19, 2205.90.38, 2206.00.08, 2206.00.17, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.78, 2206.00.89, 2207.10.19, 2207.10.29, 2207.20.39, 2208.20.04, 2208.20.08, 2208.30.04, 2208.30.08, 2208.40.04, 2208.40.08, 2208.50.04, 2208.50.08, 2208.60.19, 2208.60.29, 2208.20.19, 2208.90.48, 2208.90.56, 2208.90.60, 2208.90.67, 2208.90.79, 2208.90.88, 2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, 2208.90.99, 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.71, 2208.70.80, 2208.90.06, and 2208.90.08 and substituting the Excise item numbers and Tariff items and rates of duty specified in the Schedule.

4 Revocation
  • The Excise and Excise-Equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2006 (SR 2006/124) is revoked.


Schedule
Amendments to Schedule 3 of Customs and Excise Act 1996 (excise and excise-equivalent duties)

cl 3

A
Goods manufactured in New Zealand

Excise itemGoodsUnitRates of duty
99.05Ice 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 l35.898¢
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
99.06Food 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 l35.898¢
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
99.10Beer 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 l35.898¢
99.10.50G– Containing more than 2.5% vol.per l al$23.936
99.20Wine 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 spiritper l al$43.594
99.20.20L– Otherper l$2.3936
99.25Vermouth 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 spiritper l al$43.594
99.25.20B– Otherper l$2.3936
99.30Other 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 l35.898¢
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
99.35Undenatured 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– – – Otherper l al$43.594
 – – Other kinds:  
99.35.40B– – – Otherper l al$43.594
 – Ethyl alcohol and other spirits, denatured, of any strength:  
99.35.50K– – Otherper 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– – – Brandyper 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 whiskyper l al$43.594
99.45.25D– – – New Zealand grain ethanol blended with imported whiskyper l al$43.594
99.45.30L– – – Rum and tafiaper l al$43.594
99.45.35A– – – Gin and Genevaper l al$43.594
99.45.40H– – – Vodkaper l al$43.594
99.45.45J– – – Otherper l al$43.594
 – – Other:  
99.45.72F– – – Containing more than 1.15% vol., but not more than 2.5% vol.per l35.898¢
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 l35.898¢
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
21.05Ice 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 l35.898¢
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
21.06Food 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 l35.898¢
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
22.03Beer 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 l35.898¢
2203.00.22,- Containing more than 2.5% vol.per l al$23.936
2203.00.31, or 2203.00.39   
22.04Wine 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 spiritper l al$43.594
2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18- Otherper l$2.3936
22.05Vermouth 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 spiritper l al$43.594
2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38- Otherper l$2.3936
22.06Other 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- - Otherper l al$43.594
 - Other:  
2206.00.37- - Containing more than 1.15% vol., but not more than 2.5% vol.per l35.898¢
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
22.07Undenatured 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:  
 – – – – Otherper l al$43.594
 – – Other kinds:  
2207.10.29– – – Other:  
 – – – – Otherper l al$43.594
 – Ethyl alcohol and other spirits, denatured, of any strength:  
 – – Other kinds:  
2207.20.39--Otherper l al$43.594
22.08Undenatured 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– – – Brandyper l al$43.594
2208.30.04 or 2208.30.08– – – Whiskyper l al$43.594
2208.40.04 or 2208.40.08– – – Rum and tafiaper l al$43.594
2208.50.04 or 2208.50.08– – – Gin and Genevaper l al$43.594
2208.60.19 or 2208.60.29– – – Vodkaper l al$43.594
2208.20.19 or 2208.90.48– – – Otherper l al$43.594
 – – Other:  
2208.90.56– -- Containing more than 1.15% vol., but not more than 2.5% vol.per l35.898¢
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 l35.898c
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

Rebecca Kitteridge,

for 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 July 2007, adjusts the excise and excise-equivalent duties on alcoholic beverages to reflect the movement in the Consumers Price Index (excluding credit services) over the 12-month period ending on 31 March 2007.


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

Date of notification in Gazette: 24 May 2007.


Contents

  • 1General

  • 2About this eprint

  • 3List of amendments incorporated in this eprint (most recent first)


Notes
1 General
  • This is an eprint of the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007. It incorporates all the amendments to the Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2007 as at 1 July 2008. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 4 September 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

2 About this eprint
  • This eprint has not been officialised. For more information about officialisation, please see Making online legislation official under Status of legislation on this site in the About section of this website.

3 List of amendments incorporated in this eprint (most recent first)
  • Excise and Excise-equivalent Duties (Alcoholic Beverages Indexation) Amendment Order 2008 (SR 2008/124): clause 4