	Title
1	Short Title and commencement
	Part I Customs
2	This Part to be read with Customs Act 1966
3	Amendment of Customs Tariff
4	Excise duties
5	Authority to vary rates of excise duty on cigars and snuff
	Part II Sales Tax
6	This Part to be read with Sales Tax Act 1974
7	Rates of sales tax
	Part III Beer Duty
8	This Part to be read with Beer Duty Act 1977
9	Rates of duty on beer brewed in New Zealand
	Part IV Distillation
10	This Part to be read with Distillation Act 1971
11	Excise duty payable
	FIRST SCHEDULE CUSTOMS TARIFF ITEMS, RATES OF DUTY, AND EXEMPTIONS FROM DUTY SUBSTITUTED
	SECOND SCHEDULE ITEMS SUBSTITUTED IN THIRD SCHEDULE TO CUSTOMS ACT 1966 Excise Duties
	THIRD SCHEDULE ITEMS SUBSTITUTED IN FIRST SCHEDULE TO SALES TAX ACT 1974
	FIRST SCHEDULE Rates of Sales Tax
	FOURTH SCHEDULE NEW FIRST SCHEDULE TO BEER DUTY ACT 1977
	FIFTH SCHEDULE NEW THIRD SCHEDULE TO DISTILLATION ACT 1971
	Administrative information

An Act to amend the Customs Acts

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:

1 Short Title and commencement

(1)

This Act may be cited as the Customs Acts Amendment Act 1983.

(2)

This Act shall come into force on the 29th day of July 1983.

Part I Customs

2 This Part to be read with Customs Act 1966

This Part of this Act shall be read together with and deemed part of the Customs Act 1966 (in this Part referred to as the principal Act).

3 Amendment of Customs Tariff

(1)

The Second Schedule to the principal Act (as substituted by section 4(1) of the Customs Acts Amendment Act (No. 2) 1977 and amended by section 2 of the Customs Amendment Act 1982) is hereby further amended by repealing so much of Part I of the Customs Tariff as relates to items 22.03.025, 22.03.027, 22.03.035, 22.03.037, 22.03.041, 22.03.049, 22.08.018, 22.08.038, 22.09.018, 22.09.022, 22.09.026, 22.09.032, 22.09.036, 22.09.042, 22.09.048, 22.09.058, 24.02.001, 24.02.012, 24.02.018, 24.02.021, and 24.02.029, and substituting the items, rates of duty, and exemptions from duty specified in the First Schedule to this Act.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing so much of the First Schedule as relates to items 22.03.041, 22.03.049, 22.08.018, 22.08.038, 22.09.018, 22.09.022, 22.09.026, 22.09.032, 22.09.036, 22.09.042, 22.09.048, 22.09.058, 24.02.001, 24.02.012, 24.02.018, 24.02.021, and 24.02.029.

(3)

Every reference in any other enactment (including any Order in Council) in force at the commencement of this Act to any Tariff item referred to in subsection (1) of this section shall thereafter, unless the context otherwise requires, be read as a reference to the corresponding item of the Tariff as substituted by that subsection.

4 Excise duties

(1)

The Third Schedule to the principal Act (as substituted by section 4(1) of the Customs Acts Amendment Act (No. 2) 1981 and amended by section 5 of the Customs Acts Amendment Act 1982) is hereby further amended by repealing so much of the Schedule as relates to Tariff items 24.02.001, 24.02.012, 24.02.018, 24.02.021, and 24.02.029, and substituting the items set out in the Second Schedule to this Act.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing section 5 and the Third Schedule thereto.

5 Authority to vary rates of excise duty on cigars and snuff

(1)

Section 135 of the principal Act (as amended by section 6(1) of the Customs Acts Amendment Act 1982) is hereby further amended by omitting the words “$12.20 per kilogram”, and substituting the words “$13.18 per kilogram”.

(2)

Notwithstanding section 134 of the principal Act, the rate of excise duty on all cigars and snuff containing less than 75 percent of tobacco grown in New Zealand shall be $13.18 per kilogram.

(3)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing section 6.

Part II Sales Tax

6 This Part to be read with Sales Tax Act 1974

This Part of this Act is to be read together with and deemed part of the Sales Tax Act 1974 (in this Part referred to as the principal Act).

7 Rates of sales tax

(1)

The First Schedule to the principal Act (as substituted by section 15(1) and amended by section 16 of the Customs Acts Amendment Act 1982) is hereby further amended by repealing Part H, Part I, Part J, Part K, and Part L, and substituting the new Part H, Part I, Part J, Part K, and Part L set out in the Third Schedule to this Act.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing so much of the Fourth Schedule as relates to Part H, Part I, Part J, Part K, and Part L of the First Schedule to the principal Act.

Part III Beer Duty

8 This Part to be read with Beer Duty Act 1977

This Part of this Act shall be read together with and deemed part of the Beer Duty Act 1977 (in this Part referred to as the principal Act).

9 Rates of duty on beer brewed in New Zealand

(1)

The principal Act is hereby amended by repealing the First Schedule (as substituted by section 18 of the Customs Acts Amendment Act 1982), and substituting the new First Schedule set out in the Fourth Schedule to this Act.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing section 18 and the Sixth Schedule thereto.

Part IV Distillation

10 This Part to be read with Distillation Act 1971

This Part of this Act shall be read together with and deemed part of the Distillation Act 1971 (in this Part referred to as the principal Act).

11 Excise duty payable

(1)

The principal Act is hereby amended by repealing the Third Schedule (as inserted by section 20(4) of the Customs Acts Amendment Act 1982), and substituting the new Third Schedule set out in the Fifth Schedule to this Act.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing section 20(4) and the Seventh Schedule thereto.

SCHEDULES

FIRST SCHEDULE CUSTOMS TARIFF ITEMS, RATES OF DUTY, AND EXEMPTIONS FROM DUTY SUBSTITUTED

Section 3(1)

PART I THE STANDARD TARIFF

Number	Goods	Rates of Duty		Statistical Key
Number	Goods	Normal Tariff	Preferential Tariff	Code	Unit	Description
22.03	Beer made from malt:
	– Containing more than 1.7% but not more than 3% alcohol vol.:
22.03.025	– – In containers of not less than 2 litres capacity per ℓ	63.57c	Aul 42.50c Can 58.85c Pac 42.50c	00b	1
22.03.027	– – Other per ℓ	68.06c	Aul 47.00c Can 63.34c Pac 47.00c	00e	1
	– Containing more than 3% but not more than 4.35% alcohol vol.:
22.03.035	– – In containers of not less than 2 litres capacity per ℓ	70.15c	Aul 49.00c Can 65.43c Pac 49.00c	00h	1
22.03.037	– – Other per ℓ	79.15c	Aul 58.00c Can 74.43c Pac 58.00c	00i	1
22.03.041	– Containing more than 4.35% but not more than 5% alcohol vol per ℓ	$1.0866	Aul 82.50c Can $1.0394 Pac 82.50c	00h	1
22.03.049	– Containing more than 5% alcohol vol per ℓ	$1.4024	Aul $1.07 Can $1.3552 Pac $1.07	00j	1
22.08	Ethyl alcohol or neutral spirits, undenatured, of a strength of 80% vol or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
	– Rectified spirits of wine:
22.08.018	– – Other per ℓ al	$17.00	Aul $16.88 Can $16.88 Pac $16.88	00d	1 al
22.08.038	– Other per ℓ al	$17.00	Aul $16.88 Can $16.88 Pac $16.88	00e	1 al
22.09	Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:
	– Cordials, liqueurs and bitters:
	– – Other:
22.09.018	– – – Other kinds per ℓ al	$16.88	Aul $16.88	01f	1 al	Containing more than 23% vol but not exceeding 57% vol
	– Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:			09 a	1 al	Other
22.09.022	– – Rum per ℓ al	$17.11	Aul $13.07 Can $16.88 Pac $13.07	01c 09j	1 al 1 al	In bottles Otherwise packed
22.09.026	– – Brandy per ℓ al	$16.88	Aul $13.07 Pac $13.07	01 j 09D	1 al 1 al	In bottles Otherwise packed
22.09.032	– – Gin, geneva, schnapps per ℓ al	$16.60	Aul $16.01 1.1.1984 $15.42 1.1.1985 $14.83 1.1.1986 $14.24 1.1.1987 $13.65 1.1.1988 $13.07 Pac $13.07	01j 09d	1 al 1 al	In bottles Otherwise packed
22.09.036	– – Whisky per ℓ al	$16.45	Aul $15.17 1.1.1984 $14.03 1.1.1985 $12.89 1.1.1986 $11.75 1.1.1987 $10.61 1.1.1988 $ 9.47 Can $16.33 Pac $ 9.47	01d 09k	1 al 1 al	In bottles Otherwise packed
22.09.042	– – Vodka per ℓ al	$16.72	Aul $16.01 1.1.1984 $15.42 1.1.1985 $14.83 1.1.1986 $14.24 1.1.1987 $13.65 1.1.1988 $13.07 Can $16.60 Pac $13.07	01d 09k	1 al 1 al	In bottles Otherwise packed
22.09.048	– – Other per ℓ al	$17.00	Aul $16.88 Can $16.88 Pac $16.88			Spirits obtained by distilling wine or grape marc
				01b	1 al	In bottles
				09h	1 al	Otherwise packed
						Other
				11 k	1 al	In bottles
				19e	1 al	Otherwise packed
	– Other:
22.09.058	– – Other kinds per ℓ al	$17.02	Aul $16.88	01h	1 al	Containing more than 23% vol but not exceeding 57% vol
			Can $16.88			Other
			Pac $16.88	09c	1 al
24.02	Manufactured tobacco; tobacco extracts and essences:
24.02.001	– Cigars, cheroots and cigarillos, including the weight of every band, wrapper or attachment thereto per kg	$19.61 plus 12.5	Aul $19.05 plus 12.5 Can $19.05 plus 12.5 DC $19.05 plus 12.5 Pac $12.37	00g	kg
	– Cigarettes:
24.02.012	– – Exceeding in weight 1.134 kg per 1000 per kg	$19.73 plus 35	Aul $19.73 plus 35 DC $19.73 plus 30 Pac $19.73	00j	kg
24.02.018	– – Not exceeding in weight 1.134 kg per 1000 per 1000	$22.39 plus 35	Aul $22.39 plus 35 DC $22.39 plus 30 Pac $22.39	00g	Th
24.02.021	– Snuff per kg	$18.46	Aul $18.18 Can $18.18 Pac $12.37	00h	kg
24.02.029	– Other manufactured tobacco per kg	$14.79 plus 35	Aul $14.79 plus 30	01g	kg	Pipe
			Can $14.79 plus 30	11D	kg	Cigarette
			Pac $14.79	19k	kg	Other

SECOND SCHEDULE ITEMS SUBSTITUTED IN THIRD SCHEDULE TO CUSTOMS ACT 1966 Excise Duties

Section 4(1)

Tariff Item	Goods	Rates of Duty
	“Tobacco, manufactured:
24.02.001	Cigars and snuff: Containing less than 75 percent of tobacco grown in New Zealand	per kg $13.18
24.02.021	Containing 75 percent or more of tobacco grown in New Zealand	per kg $12.37
	Cigarettes:
24.02.012	Exceeding in weight 1.134 kg per 1000	per kg $19.73
24.02.018	Not exceeding in weight 1.134 kg per 1000	per 1000 $22.39
24.02.029	Other manufactured tobacco	per kg $14.79”

THIRD SCHEDULE ITEMS SUBSTITUTED IN FIRST SCHEDULE TO SALES TAX ACT 1974

Section 7(1)

FIRST SCHEDULE Rates of Sales Tax

“PART H Goods Which, if Not Exempt From Sales Tax, are Subject to Sales Tax at the Rate of $1.40 Per Litre

1.

Wines, vermouths, and other fermented beverages, whether flavoured or not, containing more than 14 percent volume of alcohol, classified under headings 22.05 and 22.06 of the Customs Tariff, fortified by the addition of spirits or any substance containing spirit.

PART I Goods Which, if Not Exempt From Sales Tax, are Subject to Sales Tax at the Rate of 72 Cents Per Litre

1.

Wines, vermouths, and other fermented beverages classified under headings 22.05 and 22.06 of the Customs Tariff, other than those specified in Part H of this Schedule.

PART J Goods Which, if Not Exempt From Sales Tax, are Subject to Sales Tax at the Rate of $2.32 Per Litre

1.

Bitters; and spirits containing not more than 23 percent volume of alcohol, classified within items 22.09.011 and 22.09.052 of the Customs Tariff.

PART K Goods Which, if Not Exempt From Sales Tax, are Subject to Sales Tax at the Rate of $4.21 Per Litre

1.

Gin, geneva, schnapps, and vodka.

PART L Goods Which, if Not Exempt From Sales Tax, are Subject to Sales Tax at the Rate of $5.99 Per Litre

1.

All spirituous beverages classified within heading 22.09 of the Customs Tariff (other than gin, geneva, schnapps, vodka, bitters, and spirits containing not more than 23 percent volume of alcohol classified within items 22.09.011 and 22.09.052 of the Customs Tariff).”

FOURTH SCHEDULE NEW FIRST SCHEDULE TO BEER DUTY ACT 1977

Section 9(1)

“FIRST SCHEDULE Rates of Beer Duty

Beer exceeding 1.70 percent volume of alcohol, but not exceeding 3.00 percent volume of alcohol
In containers of not less than 2 litres capacity	42.50 cents per litre.
Other	47.00 cents per litre.
Beer exceeding 3.00 percent volume of alcohol, but not exceeding 4.35 percent volume of alcohol
In containers of not less than 2 litres capacity	49.00 cents per litre.
Other	58.00 cents per litre.
Beer exceeding 4.35 percent volume of alcohol, but not exceeding 5.00 percent volume of alcohol	82.50 cents per litre.
Beer exceeding 5.00 percent volume of alcohol	$1.07 per litre.”

FIFTH SCHEDULE NEW THIRD SCHEDULE TO DISTILLATION ACT 1971

Section 11(1)

“THIRD SCHEDULE Classes or Kinds of Spirits

1.

For the purposes of this Schedule ‘Tariff item’ has the same meaning as in section 2 of the Customs Act 1966.

2.

Interpretation of this Schedule shall be governed by the same rules of interpretation applicable to the Customs Tariff.

Classes or Kinds of Spirits	Rates of Duty
1. Gin, geneva, schnapps of Tariff item 22.09.032	per litre of alcohol $13.07.
2. Whisky of Tariff item 22.09.036	per litre of alcohol $9.47.
3. Vodka of Tariff item 22.09.042	per litre of alcohol $13.07.
4. Cordials, liqueurs, spirits, and other spirituous beverages (containing more than 23 percent volume of alcohol) of Tariff items 22.09.018, 22.09.048, and 22.09.058 as may be approved by the Minister	per litre of alcohol $13.07.
5. Ethyl alcohol or neutral spirits, denatured or undenatured, of Tariff item 22.08.038 for use in museums, hospitals, universities, and other institutions, as may be approved by the Minister or for educational or scientific purposes in such quantities as the Minister may prescribe	Free
6. All other spirits not specified above	per litre of alcohol $16.88.”

This Act is administered in the Customs Department.

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Customs Acts Amendment Act 1983