	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
	Part V Motor Spirits Duty
12	This Part to be read with Motor Spirits Duty Act 1961
13	Motor spirits duty
	FIRST SCHEDULE Customs Tariff Items, Rates of Duty, Exemptions From Duty, and Statistical Key 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 1984.

(2)

This Act shall come into force on the 9th day of November 1984.

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 3 of the Customs Acts Amendment Act 1983) 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, 22.07.009, 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, 24.02.029, 27.10.011, 27.10.021, 27.10.027, 27.10.028, 27.10.031, 27.10.034, 27.10.035, 27.10.036, 27.10.037, 29.04.005, 36.08.001, 36.08.002, 38.19.041, and 38.19.049, and substituting the items, rates of duty, exemptions from duty, and statistical key specified in the First Schedule to this Act.

(2)

The Customs Acts Amendment Act 1983 is hereby consequentially amended by repealing so much of the First Schedule as relates to items 22.03.025, 22.03.027, 22.03.035, 22.03.037, 22.03.041, 22.03.049, 22.07.009, 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)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing so much of the First Schedule as relates to items 27.10.011, 27.10.021, 27.10.027, 27.10.028, 27.10.031, 27.10.034, 27.10.035, 27.10.036, 27.10.037, 29.04.005, 36.08.001, 36.08.002, 38.19.041, and 38.19.049.

(4)

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 4(1) of the Customs Acts Amendment Act 1983) 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 1983 is hereby consequentially amended by repealing section 4 and the Second 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 5(1) of the Customs Acts Amendment Act 1983) is hereby further amended by omitting the words “$ 13.18 per kilogram”, and substituting the words “$ 16.61 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 $16.61 per kilogram.

(3)

The Customs Acts Amendment Act 1983 is hereby consequentially amended by repealing section 5.

Part II Sales Tax

6 This Part to be read with Sales Tax Act 1974

This Part of this Act shall 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) of the Customs Acts Amendment Act 1982 and amended by section 16 of the Customs Acts Amendment Act 1982 and further amended by section 7(1) of the Customs Acts Amendment Act 1983) is hereby further amended by repealing Part F, Part G, Part H, Part I, Part J, Part K, Part L, Part R, and Part S, and substituting the new Part F, Part G, Part H, Part I, Part J, Part K, Part L, Part R, and Part S set out in the Third Schedule to this Act.

(2)

The First Schedule to the principal Act (as so substituted) is hereby further amended by repealing items 3, 4, 7, and 14 of Part C.

(3)

The following enactments are hereby consequentially repealed:

(a)

So much of the Fourth Schedule to the Customs Acts Amendment Act 1982 as relates to Part R of the First Schedule to the principal Act:

(b)

So much of the Fourth Schedule to the Customs Acts Amendment Act 1982 as relates to items 3, 4, 7, and 14 of Part C of the First Schedule to the principal Act:

(c)

Section 16 of the Customs Acts Amendment Act 1982 and the Fifth Schedule thereto:

(d)

Section 7 of the Customs Acts Amendment Act 1983 and the Third Schedule thereto.

(4)

The Sales Tax Rates Modification Order (No. 2) 1983 is hereby revoked.

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 9 of the Customs Acts Amendment Act 1983), and substituting the new First Schedule set out in the Fourth Schedule to this Act.

(2)

The Customs Acts Amendment Act 1983 is hereby consequentially amended by repealing section 9 and the Fourth 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 substituted by section 11(1) of the Customs Acts Amendment Act 1983), and substituting the new Third Schedule set out in the Fifth Schedule to this Act.

(2)

The Customs Acts Amendment Act 1983 is hereby consequentially amended by repealing section 11 and the Fifth Schedule thereto.

(3)

The Customs Acts Amendment Act (No. 2) 1983 is hereby consequentially amended by repealing section 44.

Part V Motor Spirits Duty

12 This Part to be read with Motor Spirits Duty Act 1961

This Part of this Act shall be read together with and deemed part of the Motor Spirits Duty Act 1961 (in this Part referred to as the principal Act).

13 Motor spirits duty

(1)

Section 10(1) of the principal Act (as substituted by section 23(2) of the Customs Acts Amendment Act 1982 and amended by section 24 of the Customs Acts Amendment Act 1982) is hereby further amended—

(a)

By omitting from paragraph (b) the expression “15.7”, and substituting the expression “18.2”:

(b)

By omitting from paragraph (c) the expression “16.2”, and substituting the expression “18.7”.

(2)

The Customs Acts Amendment Act 1982 is hereby consequentially amended by repealing sections 23(2) and 24.

SCHEDULES

FIRST SCHEDULE Customs Tariff Items, Rates of Duty, Exemptions From Duty, and Statistical Key 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	53.57c	Aul 32.50c	00B	1
				Can 48.85c
				Pac 32.50c
22.03.027	– –Other per ℓ	59.86c	Aul 38.80c	00E	1
				Can 55.14c
				Pac 38.80c
	–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	71.25c	Aul 50.10c	00H	1
				Can 66.53c
				Pac 50.10c
22.03.037	– –Other per ℓ	80.85c	Aul 59.70c	00L	1
				Can 76.13c
				Pac 59.70c
22.03.041	–Containing more than 4.35% but not more than 5% alcohol vol per ℓ	$1.2016	Aul 94.00c	00H	1
				Can $1.1544
				Pac 94.00c
22.03.049	–Containing more than 5% alcohol vol per ℓ	$1.5524	Aul $1.22	00J	1
				Can $1.5052
				Pac $1.22
22.07	Other fermented beverages (for example, cider, perry and mead):
	– Other kinds:
22.07.008	– – Other per ℓ al	$16.30	..	00E	1 al
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	$21.22	Aul $21.10	00D	1 al
				Can $21.10
				Pac $21.10
22.08.038	–Other per ℓ al	$21.22	Aul $21.10	00E	1 al
				Can $21.10
				Pac $21.10
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	$21.10	Aul $21.10	01F	1 al	Containing more than 23% vol but not exceeding 57% vol.
				09A	1 al	Other
	–Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:
22.09.022	–Rum per ℓ al	$20.34	Aul $16.30	01C	1 al	In bottles
			Can $20.11	09J	1 al	Otherwise packed
				Pac $16.30
22.09.026	– –Brandy per ℓ al	$20.11	Aul $16.30	01J	1 al	In bottles
			Pac $16.30	09D	1 al	Otherwise packed
22.09.032	– –Gin, geneva, schnapps per ℓ al	$19.83	Aul $18.65	01J	1 al	In bottles
			1.1.1985 $18.06	09D	1 al	Otherwise packed
				1.1.1986 $17.47
				1.1.1987 $16.88
				1.1.1988 $16.30
				Pac $16.30
22.09.036	– –Whisky per ℓ al	$18.03	Aul $15.61	01D	1 al	In bottles
			1.1.1985 $14.47	09K	1 al	Otherwise packed
				1.1.1986 $13.33
				1.1.1987 $12.19
				1.1.1988 $11.05
				Can $17.91
				Pac $11.05
22.09.042	– –Vodka per ℓ al	$19.95	Aul $18.65	01D	1 al	In bottles
			1.1.1985 $18.06	09K	1 al	Otherwise packed
				1.1.1986 $17.47
				1.1.1987 $16.88
				1.1.1988 $16.30
				Can $19.83
				Pac $16.30
22.09.048	– –Other per ℓ al	$21.22	Aul $21.10			Spirits obtained by distilling wine or grape marc:
				Can $21.10
			Pac $21.10	01B	l al	In bottles
				09H	l al	Otherwise packed
						Other:
				11K	1 al	In bottles
				19E	1 al	Otherwise packed
	–Other:
22.09.058	– –Other kinds per ℓ al	$21.24	Aul $21.10	01H	1 al	Containing more than 23% vol but not exceeding 57% vol.
				Can $21.10
				Pac $21.10
				09c	1 al	Other
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	$22.83	Aul $22.27	00G	kg
			plus 12.5	plus 12.5
				Can $22.27
				plus 12.5
				DC $22.27
				plus 12.5
				Pac $15.59
	–Cigarettes:
24.02.012	– –Exceeding in weight 1.134 kg per 1000	per kg	$24.86	Aul $24.86	00J	kg
			plus 35	plus 35
				DC $24.86
				plus 30
				Pac $24.86
24.02.018	– – Not exceeding in weight 1.134 kg per 1000	per 1000	$28.21	Aul $28.21	00G	Th
			plus 35	plus 35
				DC $28.21
				plus 30
				Pac $28.21
24.02.021	– Snuff	per kg	$21.68	Aul $21.40	00H	kg
				Can $21.40
				Pac $15.59
24.02.029	–Other manufactured tobacco per kg	$18.64	Aul $18.64	01G	kg	Pipe
		plus 35	plus 30
			Can $18.64	11D	kg	Cigarette
				plus 30
			Pac $18.64	19K	kg	Other
27.10	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:
27.10.001	–Petroleum partly refined, including topped crude		Free	Free	00K	tne
	–Motor spirit:
	– –In bulk in ships’ bottoms or in containers of a capacity of 5 litres or more:
27.10.011	– – –Imported by the holder of a licence under the Motor Spirits Duty Act 1961	Free	Free	01C	tne	Aviation spirit
						Other.
				11L	tne	Research Octane No. (RON) 92 or greater (premium grade)
				19F	tne	Research Octane No (RON) less than 92 (regular grade)
	– – –Otherwise imported:
27.10.021	– – – – As may be determined by the Minister per ℓ	13.7c	13.7c	01J	1	Aviation spirit
						Other
				11F	1	Research Octane No. (RON) 92 or greater (premium grade)
				19A	1	Research Octane No. (RON) less than 92 (regular grade)
27.10.027	– – – – –With a Research Octane No. (RON) less than 92 (regular grade) per ℓ	18.2c	18.2c	01G	1	Aviation spirit
				09B	1	Other
27.10.028	– – – – –Other per ℓ	18.7c	18.7c	01C	1	Aviation spirit
				09J	1	Other
	– –In other containers:
27.10.031	– – –As may be determined by the Minister per ℓ	13.7c	13.7c	01D	1	Aviation spirit
						Other:
				11A	1	Research Octane No. (RON) 92 or greater (premium grade)
				19G	1	Research Octane No. (RON) less than 92 (regular grade)
	– – –Other:
27.10.034	– – – –With a Research Octane No. (RON) less than 92 (regular grade) per ℓ	25	Aul 18.2c	01C	1	Aviation spirit
		plus 15.37c	Can 20	09J	1	Other
			or♦	plus 15.37c
				or♦
				Pac 18.2c
27.10.035	per ℓ	18.67c	Can 18.01c	01K	1	Aviation spirit
				09E	1	Other
27.10.036	– – – –Other per ℓ	25	Aul 18.7c	01F	1	Aviation spirit
		plus 15.87c	Can 20	09A	1	Other
			or♦	plus 15.87c
				or♦
				Pac 18.7c
	– – – –Other
27.10.037	per ℓ	19.17c	Can 18.51c	01B	1	Aviation spirit
				09H	1	Other
29.04	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
	–Methanol (methyl alcohol):
29.04.005	– –When declared for use solely as racing fuel per ℓ	18.7c	18.7c	00F	1
36.08	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials:
	–Liquid fuels of a kind used in mechanical lighters, in containers of a capacity not exceeding 300 cm3:
36.08.001	– –Motor spirit as defined in Note 5 to Chapter 27 per ℓ	25	Aul 18.7	00K	1
			plus l5.87c	Can 20
			or♦	plus 15.87c
				or♦
				DC 20
				plus 15.87c
				or♦
				Pac 18.7c
36.08.002	per ℓ	19.17c	Can 18.51c	00F	1
38.19	Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
	–Methanol (methyl alcohol) to which has been added ethyl ether, benzol or approved petroleum products, in such proportions as to make it suitable for use as fuel in piston engines of motor vehicles or aircraft:
38.19.041	– –As may be determined by the Minister per ℓ	13.7c	13.7c	00H	1
38.19.049	– –Other per ℓ	18.7c	18.7c	00J	1

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:
24.02.021	Containing less than 75 percent of tobacco grown in New Zealand	per kg $16.61
	Containing 75 percent or more of tobacco grown in New Zealand	per kg $15.59
	Cigarettes:
24.02.012	Exceeding in weight 1.134 kg per 1000	per kg $24.86
24.02.018	Not exceeding in weight 1.134 kg per 1000	per 1000 $28.21
24.02.029	Other manufactured tobacco	per kg $18.64

THIRD SCHEDULE ITEMS SUBSTITUTED IN FIRST SCHEDULE TO SALES TAX Act 1974 FIRST SCHEDULE Rates of Sales Tax

“PART F Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax at the Rate of 20 Percent of Their Sale Value

1.

All other goods, being goods not subject to any other rate of sales tax.

2.

Motor cycles classified under heading 87.09 of the Customs Tariff having piston engines with a total piston displacement not exceeding 125 cubic centimetres.

3.

Trailers, other than those specified under the provisions of Part G of this Schedule, for motor vehicles.

PART G Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax at The Rate of 10 Percent of Their Sale Value

1.

Aircraft.

2.

Such other goods (not being goods specified in Parts A to F and H to S of this Schedule), as may from time to time be determined by the Minister and subject to such conditions as the Minister may prescribe.

3.

Combs and hair slides.

4.

Statuettes, vases, and ornaments.

5.

Motor vehicles having a manufacturer’s rated gross vehicle weight exceeding 3.5 tonnes.

6.

Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, being all goods classified under heading 84.53 of the Customs Tariff.

7.

Caravans, being of the motor vehicle trailer type, fitted with accommodation for permanent or temporary human occupation.

8.

Ships and other vessels, including parts or trailers for ships and other vessels.

PART H Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax At the Rate of $2.16 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 spirits.

PART I Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax at the Rate of $1.32 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 $2.40 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 $5.01 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 $7.47 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).

PART R Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax at the Rate of $2.59 Per Gigajoule

1.

Natural gas.

PART S Goods Which, if Not Exempt From Sales Tax, Are Subject to Sales Tax at the Rate of 6.86 Cents Per Litre

1.

Liquefied petroleum gas.”

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	32.50 cents per litre.
In containers of not less than 2 litres capacity	32.50 cents per litre.
Other	38.80 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	50.10 cents per litre.
Other	59.70 cents per litre.
Beer exceeding 4.35 percent volume of alcohol, but not exceeding 5.00 percent volume of alcohol	94.00 cents per litre.
Beer exceeding 5.00 percent volume of alcohol	$1.22 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.

3.

Notwithstanding anything in this Act or in the Customs Act 1966, all spirits specified in this Schedule that are contained in ornamental containers shall be subject to duty at the rate applicable to those spirits under this Schedule.

Classes or Kinds of Spirits	Rates of Duty
1. Gin, geneva, schnapps of Tariff item 22.09.032	per litre of alcohol $16.30.
2. Whisky of Tariff item 22.09.036	per litre of alcohol $11.05.
3. Vodka of Tariff item 22.09.042	per litre of alcohol $16.30.
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 $16.30.
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	The lowest rate of duty applicable to these goods under the Standard Tariff.”

This Act is administered in the Customs Department

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Customs Acts Amendment Act 1984