Customs Amendment Act 1989
Checking for alerts... Loading...
Customs Amendment Act 1989
Public Act |
1989 No 47 |
|
Date of assent |
28 July 1989 |
|
Contents
An Act to amend the Customs Act 1966
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Customs Amendment Act 1989, and shall be read together with and deemed part of the Customs Act 1966 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the 28th day of July 1989.
2 Interpretation
Section 2(1) of the principal Act is hereby amended by repealing the definition of the term “beer”
(as inserted by section 2(5) of the Customs Amendment Act 1986), and substituting the following definition:
“‘Beer’ means the product of the alcoholic fermentation by yeast of liquid derived from a mash of drinking water and malt grains with hops or their extract:”.
3 Indexation of certain rates of excise duty
(1)
The principal Act is hereby amended by inserting, after section 118ca (as inserted by section 4 of the Customs Amendment Act (No. 4) 1987), the following section:
“118cb
“(1)
Subject to this section, the Governor-General may, from time to time by Order in Council, amend the Third Schedule to this Act to impose such rates of excise duty as the Governor-General thinks fit on goods specified in the Third Schedule, being—
“(a)
Goods specified in subheadings 99.10, 99.20, 99.25, 99.30, 99.35, 99.40, 99.45, and 99.50, not being goods in respect of which the rates of excise duty are $30 per litre of alcohol or which are exempt from excise duty:
“(b)
Goods specified in subheadings 99.60 and 99.65.
“(2)
No Order in Council made under subsection (1) of this section shall come into force earlier than the 1st day of December 1989 in respect of any goods specified in paragraph (a) of that subsection and the 1st day of March 1990 in respect of any goods specified in paragraph (b) of that subsection.
“(3)
Where any Order in Council is made under subsection (1) of this section amending the rates of excise duty in respect of any goods, no further Order in Council made under subsection (1) of this section shall come into force amending those rates in respect of those goods until at least 6 months after the date that the first-mentioned Order in Council came into force.
“(4)
No amendment to the rate of excise duty under subsection (1) of this section in respect of any goods shall exceed a rate calculated in accordance with the following formula:
where—
a
is the Index number of the most recent quarterly Consumers Price Index All Groups issued by the Government Statistician before the Order in Council is made under subsection (1) of this section; and
b
is the Index number of the quarterly Consumers Price Index All Groups issued by the Government Statistician for the quarter ending 6 months before, and in relation to the same regimen as, the quarterly Consumers Price Index All Groups specified in item a of this formula; and
c
is the existing rate of excise duty in respect of those goods.”
(2)
Section 131(2) of the principal Act is hereby amended by inserting, before the expression “section 124”
, the expression “section 118cb or”
.
4 Third Schedule
(1)
The principal Act is hereby amended by repealing the Third Schedule (as substituted by clause 5 of the Customs Tariff (Harmonised System) Amendment Order 1987 and amended by section 4 of the Customs Amendment Act 1988, clause 5 of the Customs Tariff (Miscellaneous) Amendment Order 1988, and sections 25(1) and 26(1) and (2) of the Finance Act 1989), and substituting the new Third Schedule set out in the Schedule to this Act.
(2)
Section 4 of, and the Second Schedule to, the Customs Amendment Act 1988, and sections 25(1) and 26(1) and (2) of, and the Third Schedule to, the Finance Act 1989 are hereby consequentially repealed.
(3)
Clause 5 of, and the Third Schedule to, the Customs Tariff (Harmonised System) Amendment Order 1987, and clause 5 of, and the Third Schedule to, the Customs Tariff (Miscellaneous) Amendment Order 1988 are hereby consequentially revoked.
Schedule New Third Schedule to Principal Act
Section 4(1)
“THIRD SCHEDULE “EXCISE DUTIES
NOTES—
1.
Subject to these Notes, interpretation of this Schedule shall be governed by the same General Rules of Interpretation applicable to the First Schedule to the Tariff Act 1988.
2.
For the purpose of the description of goods in this Schedule, the terms “Tariff item”
and “Tariff heading”
have the same meanings as in section 2 of the Tariff Act 1988.
3.
The term “Excise item number”
means excise items identified by six digits and one alphabetical check letter and includes the heading thereto so identified.
| Excise item Number | Goods | Unit | Rates of Duty |
|---|---|---|---|
| 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 | 22¢ |
| 99.10.45l | – Containing more than 2.5% vol., but not more than 4.35 % vol. | per ℓ | 60¢ |
| 99.10.60d | – Containing more than 4.35 % vol., but not more than 5 % vol. | per ℓ | 72¢ |
| 99.10.70a | – Containing more than 5 % vol. | per ℓ | $1.05 |
| 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 2204.10.09, 2204.10.19, 2204.10.28, 2204.21.05, 2204.21.09, 2204.21.15, 2204.21.19, 2204.21.25, 2204.21.29, 2204.29.05, 2204.29.09, 2204.29.15, 2204.29.19, 2204.29.25 or 2204.29.29: | ||
| 99.20.10c | – Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spirit | per ℓ | $2.70 |
| 99.20.20l | – Other | per ℓ | $1.50 |
| 99.25 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.11, 2205.10.19, 2205.10.25, 2205.10.29, 2205.10.35, 2205.10.39, 2205.10.45, 2205.10.49, 2205.90.11, 2205.90.19, 2205.90.25, 2205.90.29, 2205.90.35, 2205.90.39, 2205.90.45 or 2205.90.49: | ||
| 99.25. 10e | – Containing more than 14 % vol., fortified by the addition of spirits or any substance containing spirit | per ℓ | $2.70 |
| 99.25.20b | – Other | per ℓ | $1.50 |
| 99 30 | Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.18, 2206.00.28, 2206.00.48, 2206.00.58, 2206.00.68, 2206.00.79 or 2206.00.89: | ||
| – Fruit wine and vegetable wine: | |||
| 99.30.15k | – – Containing not more than 14 % vol. | per ℓ | $1.50 |
| 99.30.25g | – – Containing more than 14% vol., but not more than 23 % vol. | per ℓ | $2.70 |
| 99.30.35d | – – Other – Other |
per 1 al | $30.00 |
| 99.30.45a | – – Containing not more than 1.15 % vol. | Free | |
| 99.30.55j | – – Containing more than 1.15% vol., but not more than 5 % vol. | per ℓ | 72¢ |
| 99.30.65f | – – Containing more than 5 % vol., but not more than 9 % vol. | per ℓ | $1.20 |
| 99.30.75c | – – Containing more than 9 % vol., but not more than 14 % vol. | per ℓ | $1.65 |
| 99.30.85l | – –Containing more than 14% vol., but not more than 23 % vol. | per ℓ | $2.70 |
| 99.30.95h | – – Containing more than 23 % vol. | per 1 al | $30.00 |
| 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 2207.10.01, 2207.10.19, 2207.10.29, 2207.20.01 or 2207.20.39: | ||
| – Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher: | |||
| – – Rectified spirits of wine: | |||
| 99.35. 10l | – – – As may be approved by the Minister for fortifying New Zealand wines and under such conditions as the Minister may prescribe | Free | |
| 99.35.20h | – – –Other | per 1 al | $30.00 |
| – – Other kinds: | |||
| 99.35.30e | – – – For use in museums, universities, hospitals, and other institutions approved by the Minister, or for scientific or educational purposes, in such quantities and for such purposes as specified on a permit issued by a Collector of Customs | Free | |
| 99.35.40b | – – – Other | per 1 al | $30.00 |
| – Ethyl alcohol and other spirits, denatured, of any strength: | |||
| 99.35.45c | – – Ethyl alcohol or neutral spirits, denatured in accordance with the Customs Regulations 1968 | Free | |
| 99.35.50k | – – Other | per 1 al | $30.00 |
| 99.40 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages of a kind used for the manufacture of beverages: | ||
| – –Compound alcoholic preparations of a kind used for the manufacture of beverages which, if imported, would be classified within Tariff item 2208.10.18, 2208.10.29, 2208.10.39, 2208.10.49 or 2208.10.59: | |||
| 99.40.15e | – – Containing not more than 1.15% vol. | Free | |
| 99.40.25b | – – Containing more than 1.15% vol., but not more than 5 % vol. | per ℓ | 72¢ |
| 99.40.35k | – – Containing more than 5 % vol., but not more than 9 % vol. | per ℓ | $1.20 |
| 99.40.45g | – – Containing more than 9 % vol., but not more than 14 % vol. | per ℓ | $1.65 |
| 99.40.55d | – – Containing more than 14% vol., but not more than 23 % vol. | per ℓ | $2.70 |
| 99.40.65a | – – Containing more than 23 % vol. | per 1 al | $30.00 |
| 99.45 | Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.20.09, 2208.20.19, 2208.20.29, 2208.30.09, 2208.30.19, 2208.40.09, 2208.40.19, 2208.50.09, 2208.50.19, 2208.90.38, 2208.90.48, 2208.90.58, 2208.90.68, 2208.90.79, 2208.90.89 or 2208.90.99: | ||
| – – Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer: | |||
| 99.45.10f | – – – Brandy | per 1 al | $30.00 |
| 99.45.15g | – – – Whisky (other than blended) | per 1 al | $30.00 |
| 99.45.20c | – – – New Zealand whisky blended with imported whisky | per 1 al | $30.00 |
| 99.45.25d | – – – New Zealand grain ethanol blended with imported whisky | per 1 al | $30.00 |
| 99.45.30l | – – – Rum and tafia | per 1 al | $30.00 |
| 99.45.35a | – – – Gin and Geneva | per 1 al | $30.00 |
| 99.45.40h | – – – Vodka | per 1 al | $30.00 |
| 99.45.45j | – – – Other | per 1 al | $30.00 |
| – – Other: | |||
| 99.45.65c | – – – Containing not more than 1.15 % vol. | Free | |
| 99.45.70k | – – – Containing more than 1.15 % vol., but not more than 5 % vol. | per ℓ | 72¢ |
| 99.45.75l | – – – Containing more than 5 % vol., but not more than 9 % vol. | per ℓ | $1.20 |
| 99.45.80g | – – – Containing more than 9 % vol., but not more than 14 % vol. | per ℓ | $1.65 |
| 99.45.85h | – – – Containing more than 14% vol., but not more than 23 % vol. | per ℓ | $2.70 |
| 99.45.90d | – – – Containing more than 23 % vol. | per 1 al | $30.00 |
| 99.50 | Cordials, liqueurs and bitters which, if imported, would be classified within Tariff item 2208.90.05, 2208.90.08, 2208.90.15, 2208.90.18, 2208.90.22, 2208.90.25 or 2208.90.28: | ||
| – – Bitters: | |||
| 99.50.11h | – – – Containing not more than 23 % vol. | per ℓ | $2.70 |
| 99.50.14b | – – – Containing more than 23 % vol. | per 1 al | $30.00 |
| – – Other. | |||
| 99.50.35e | – – – Containing not more than 1.15 % vol. | Free | |
| 99.50.45b | – – – Containing more than 1.15 % vol., but not more than 5 % vol. | per ℓ | 72¢ |
| 99.50.55k | – – – Containing more than 5 % vol., but not more than 9 % vol. | per ℓ | $1.20 |
| 99.50.65g | – – – Containing more than 9 % vol., but not more than 14 % vol. | per ℓ | $1.65 |
| 99.50.75d | – – – Containing more than 14 % vol., but not more than 23 % vol. | per ℓ | $2.70 |
| 99.50.85a | – – – Containing more than 23 % vol. | per 1 al | $30.00 |
| 99.55 | Spirits used in a manufacturing area in the production of: | ||
| 99.55.10a | – – Culinary or flavouring spirituous solutions which, if imported, would be classified within Tariff item 3302.10.09 | Free | |
| 99.55.15b | – – Chocolate confectionery which, if imported, would be classified within Tariff heading 18.06 | Free | |
| 99.55.20j | – – Food preparations which, if imported, would be classified within Tariff item 2105.00.09 or 2106.90.09 | Free | |
| 99.55.25k | – – Vegetable saps and extracts which, if imported, would be classified within Tariff item 1302.11.00, 1302.12.00, 1302.13.00, 1302.14.00 or 1302.19.00 | Free | |
| 99.55.30f | – – Macerated fruit, preserved in juice or syrup which, if imported, would be classified within Tariff item 2008.20.09, 2008.30.09, 2008.40.09, 2008.50.09, 2008.60.09, 2008.70.09, 2008.80.09, 2008.92.01, 2008.99.25, 2008.99.31 or 2008.99.39 | Free | |
| 99.55.35g | – – Medicaments (excluding medicated wines) which, if imported, would be classified within Tariff heading 30.03 or 30.04 | Free | |
| 99.55.40c | – – Mouthwashes, oral antiseptics, oral toilet preparations and dentifrices which, if imported, would be classified within Tariff item 3306.10.09 or 3306.90.00 | Free | |
| 99.55.45d | – – Saccharin and other synthetic sweetening substances in tablets or other dispensable forms which, if imported, would be classified within Tariff item 3823.90.09 | Free | |
| 99.55.50l | – – Sugar confectionery which, if imported, would be classified within Tariff item 1704.90.00 | Free | |
| 99.60 | Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes which, if imported, would be classified within Tariff item 2402.10.00, 2402.20.02, 2402.20.08, 2402.90.01, 2402.90.12 or 2402.90.18: | ||
| 99.60. 10e | – Cigars, cheroots and cigarillos | per kg | $100.00 9/89 $102.30 |
| 99.60.25c | – Cigarettes exceeding in weight 1.1 kg per 1,000 | per kg | $100.00 9/89 $102.30 |
| 99.60.35l | – Cigarettes not exceeding in weight 1.1 kg per 1,000 | per 1,000 | $110.00 9/89 $112.53 |
| 99.65 | Other manufactured tobacco and manufactured tobacco substitutes, and “homogenised”or “reconstituted”tobacco which, if imported, would be classified within Tariff item 2403.10.09, 2403.91.09, 2403.99.01 or 2403.99.19: |
||
| – Smoking tobacco, whether or not containing tobacco substitutes: | |||
| 99.65.10g | – – Pipe | per kg | $100.00 9/89 $102.30 |
| 99.65.20d | – – Cigarette | per kg | $100.00 9/89 $102.30 |
| – Other: | |||
– – “Homogenised”or “reconstituted”tobacco: |
|||
| 99.65.30a | – – – Pipe | per kg | $100.00 9/89 $102.30 |
| 99.65.40j | – – – Cigarette | per kg | $100.00 9/89 $102.30 |
| – – Other: | |||
| 99.65.45k | – – – Snuff | per kg | $100.00 9/89 $102.30 |
| 99.65.60c | – – – Other | per kg | $100.00 9/89 $102.30 |
| 99.75 | Fuels: | ||
| 99.75.15c | – Motor spirit with a Research Octane No. (RON) less than 92 (regular grade) which, if imported, would be classified within Tariff item 2710.00.11, 2710.00.25 or 2710.00.29 | per ℓ | 32.2¢ |
| 99.75.20k | – Motor spirit derived from ethanol, petroleum or methanol which, if imported, would be classified within Tariff item 2207.20.29, 2710.00.19, 2710.00.31, 2710.00.39, 3606.10.11, 3606.10.19 or 3823.90.29 | per ℓ | 32.7¢ |
| 99.75.35h | – Automotive diesel which, if imported, would be classified within Tariff item 2710.00.63 | per ℓ | 16.2¢ 11/89 11.2¢ |
| 99.75.50a | – Natural gas which, if imported, would be classified within Tariff item 2711.21.00, when compressed by a natural gas fuelling facility for use as a motor vehicle fuel | per gigajoule | $3.17 |
| 99.75.60j | – Liquefied petroleum gas which, if imported, would be classified within Tariff item 2711.12.00, 2711.13.00 or 2711.14.01 | per ℓ | 8.40¢ |
| 99.75.65k | – Methanol when declared for use solely as racing fuel and which, if imported, would be classified within Tariff item 2905.11.09 | per ℓ | 32.7¢ |
| 99.80.00j | Motorcars and other motor vehicles, assembled, principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver of Tariff heading 87.02), including station wagons and racing cars, and motor vehicles for the transport of goods, having a gross vehicle weight not exceeding 3,500 kg, irrespective of engine capacity or motive power which, if imported, would be classified within Tariff item 8703.21.19, 8703.22.09, 8703.23.09, 8703.24.09, 8703.31.09, 8703.32.09, 8703.33.09, 8703.90.09, 8704.21.11, 8704.31.11 or 8704.90.11 | 7.5” |
This Act is administered in the Customs Department.
Versions
Customs Amendment Act 1989
RSS feed link copied, you can now paste this link into your feed reader.