This note is not part of the regulations, but is intended to indicate their general effect.
Regulation 4 inserts a number of definitions into regulation 2 of the principal regulations. These definitions were previously contained elsewhere in the principal regulations.
Regulations 6 and 8 amend the off-site storage of alcoholic products provisions. Regulation 6 amends regulation 6 of the principal regulations to increase the types of alcoholic products that the off-site storage provisions in that regulation apply to. The provisions currently apply only to wine, but the scope is being expanded to include all alcoholic products specified in items 99.10 to 99.50 of Part A of the Excise and Excise-equivalent Duties Table. Regulation 8 amends regulation 52A of the principal regulations (which relates to entries being made by owners) to provide that, if certain alcoholic products are removed from an off-site storage area that is licensed in accordance with regulation 6 (as amended), the owner of the products is responsible for making entries in respect of the products.
Regulations 7, 9, and 10 amend provisions relating to the payment of excise duty and the time for lodgement of entries of goods subject to excise duty. Regulation 7 amends regulation 52 of the principal regulations to provide that the time for lodgement of entry in respect of specified alcoholic products is determined under new regulation 57A. Regulation 9 amends regulation 57 of the principal regulations to provide that the time for payment of duty in respect of specified alcoholic products is determined under new regulation 57B. Regulation 10 inserts new regulations 57A to 57C, which provide the following:
new regulation 57A sets the time within which specified alcoholic products removed from a Customs controlled area must be entered. The time periods are the same as were previously contained in regulation 52:
new regulation 57B sets the time within which excise duty must be paid in respect of specified alcoholic products removed from a Customs controlled area. The time periods are the same as were previously contained in regulation 57:
new regulation 57C provides that a licensee may use the 6-monthly or annual time periods set out in new regulations 57A and 57B only if certain conditions are met. These conditions relate to compliance with the entry and payment provisions. New regulation 57C also contains a mechanism for a licensee to be suspended from using the 6-monthly or annual time periods if the licensee does not provide certain information to the chief executive when requested to do so.
Regulation 11 amends regulation 59 of the principal regulations to provide that business records relating to goods that have been damaged, destroyed, pillaged, or lost, or have diminished in value, deteriorated in condition, or are of faulty manufacture are required to be kept.
Regulations 12 to 14 relate to the conditions under which the chief executive may refund or remit duty as follows:
regulation 12 amends regulation 60 of the principal regulations (which relates to goods damaged or deteriorated in condition) to provide that duty on certain alcoholic and tobacco goods may be refunded or remitted in full without the goods being exported or destroyed under the supervision of the Customs if certain conditions are met:
regulation 13 amends regulation 63 of the principal regulations (which relates to goods of faulty manufacture) to provide that duty on certain alcoholic and tobacco goods may be refunded or remitted in full without the goods being exported or destroyed under the supervision of the Customs if certain conditions are met:
regulation 14 inserts new regulation 64A, which provides that excise-equivalent duty must not be refunded or remitted in relation to certain alcoholic and tobacco goods if, prior to their importation, the goods were exported from New Zealand under drawback.
Regulation 15 inserts new Schedule 1AA (which contains transitional and savings provisions) into the principal regulations.
Regulatory impact statement
The New Zealand Customs Service produced regulatory impact statements to help inform the decisions taken by the Government relating to the contents of this instrument.
Copies of these regulatory impact statements can be found at—
Date of notification in Gazette: 8 December 2016.
These regulations are administered by the New Zealand Customs Service.