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Act Repealed Latest version as at 01 January 2010 | 1993 No 83 | Administered by Customs Department; and Ministry of Commerce

Finance Act (No 2) 1993

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Act Repealed Latest version as at 01 January 2010 | 1993 No 83 | Administered by Customs Department; and Ministry of Commerce

Finance Act (No 2) 1993

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Reprint
as at 1 January 2010

Finance Act (No 2) 1993

Public Act 1993 No 83
Date of assent 10 August 1993
Commencement see section 1(2)

  • Finance Act (No 2) 1993: repealed, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).

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.

Part 1 of this Act, and Schedule 1, are administered by the Customs Department. Part 2 of this Act, and Schedule 2, are administered by the Ministry of Commerce.

Contents

Title

1 Short Title and commencement

Part 1
Excise duty

2 Part to be read with Customs Act 1966 [Repealed]

3 Indexation of rates of excise duty on alcoholic beverages and tobacco products [Repealed]

4 Excise duty on beer and lower alcohol beverages [Repealed]

5 Excise duty on ethyl alcohol and other spirits [Repealed]

Part 2
Tariff

6 Part to be read with Tariff Act 1988

7 Duty on imported beer and lower alcohol beverages

Schedule 1
Amendments to Schedule 3 of Customs Act 1966

Schedule 2
Amendments to Schedule 1 to Tariff Act 1988

An Act to make provision with respect to public finances and other matters

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title and commencement

  • (1) This Act may be cited as the Finance Act (No 2) 1993.

    (2) Except as provided in sections 4(3) and 7(4) of this Act, this Act shall come into force on the day on which it receives the Royal assent.

Part 1
Excise duty

  • Part 1, comprising sections 2 to 5, was repealed, as from 1 October 1996, by section 289(1) Customs and Excise Act 1996 (1996 No 27).

2 Part to be read with Customs Act 1966

  • [Repealed]

    Part 1, comprising sections 2 to 5, was repealed, as from 1 October 1996, by section 289(1) Customs and Excise Act 1996 (1996 No 27).

3 Indexation of rates of excise duty on alcoholic beverages and tobacco products

  • [Repealed]

    Section 3 was repealed, as from 4 June 1996, by section 2(2) Customs Amendment Act 1996 (1996 No 29).

    Part 1, comprising sections 2 to 5, was repealed, as from 1 October 1996, by section 289(1) Customs and Excise Act 1996 (1996 No 27).

4 Excise duty on beer and lower alcohol beverages

  • [Repealed]

    Part 1, comprising sections 2 to 5, was repealed, as from 1 October 1996, by section 289(1) Customs and Excise Act 1996 (1996 No 27).

5 Excise duty on ethyl alcohol and other spirits

  • [Repealed]

    Part 1, comprising sections 2 to 5, was repealed, as from 1 October 1996, by section 289(1) Customs and Excise Act 1996 (1996 No 27).

Part 2
Tariff

6 Part to be read with Tariff Act 1988

  • This Part and Schedule 2 shall be read together with and deemed part of the Tariff Act 1988 (in this Part referred to as the principal Act).

7 Duty on imported beer and lower alcohol beverages

Schedule 1
Amendments to Schedule 3 of Customs Act 1966

ss 4, 5

Excise Duties

Part 1
Beer and lower alcohol beverages

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 25.934c
99.10.50G -Containing more than 2.5% vol. per l al $17.293
99.30 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages, and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.18, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 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 $1.7293
99.30.25G --Containing more than 14% vol, but not more than 23% vol. per l $3.1127
99.30.35D --Other per l al $31.492
  -Other:    
99.30.45A --Containing not more than 1.15% vol.   Free
99.30.50H --Containing more than 1.15% vol, but not more than 2.5% vol. per l 25.934c
99.30.60E --Containing more than 2.5% vol, but not more than 6% vol. per l al $17.293
99.30.70B --Containing more than 6% vol, but not more than 9% vol. per l $1.3834
99.30.75C --Containing more than 9% vol, but not more than 14% vol. per l $1.9021
99.30.85L --Containing more than 14% vol, but not more than 23% vol. per l $3.1127
99.30.95H --Containing more than 23% vol. per l $31.492
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 2208.10.07, 2208.10.17, 2208.10.28, 2208.10.39, 2208.10.49 or 2208.10.59:    
99.40.15E --Containing not more than 1.15% vol.   Free
99.40.20A --Containing more than 1.15% vol, but not more than 2.25% vol. per l 25.934c
99.40.30J --Containing more than 2.5% vol, but not more than 6% vol. per l $17.293
99.40.40F --Containing more than 6% vol, but not more than 9% vol. per l $1.3834
99.40.45G --Containing more than 9% vol, but not more than 14% vol. per l $1.9021
99.40.55D --Containing more than 14% vol, but not more than 23% vol. per l $3.1127
99.40.65A --Containing more than 23% vol. per l al $31.492
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, 2208.90.35, 2208.90.37, 2208.90.48, 2208.90.56, 2208.90.60, 2208.90.67, 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 l al $31.492
99.45.15G ---Whisky (other than blended) per l al $31.492
99.45.20C ---New Zealand whisky blended with imported whisky per l al $31.492
99.45.25D ---New Zealand grain ethanol blended with imported whisky per l al $31.492
99.45.30L ---Rum and Tafia per l al $31.492
99.45.35A ---Gin and Geneva per l al $31.492
99.45.40H ---Vodka per l al $31.492
99.45.45J ---Other per l al $31.492
  --Other:    
99.45.65C ---Containing not more than 1.15% vol.   Free
99.45.72F ---Containing not more than 1.15% vol, but not more than 2.5% vol. per l al 25.934c
99.45.76J ---Containing more than 2.5% vol, but not more than 6% vol per l al $17.293
99.45.78E ---Containing more than 6% vol, but not more than 9% vol. per l al $1.9021
99.45.85H ---Containing more than 14%vol, but not more than 23% vol. per l $3.1127
99.45.90D ---Containing more than 23% vol per l al $31.492
99.50 -Cordials, liqueurs and bitters which, if imported, would be classified within Tariff item 2208.90.05, 2208.90.08, 2208.90.14, 2208.90.16, 2208.90.17, 2208.90.22, 2208.90.25 or 2208.90.28:    
  --Bitters:    
99.50.11H ---Containing not more than 23% vol per l $3.1127
99.05.14B ---Containing more than 23% vol per l al $31.492
  --Other:    
99.50.35E ---Containing not more than 1.15% vol   Free
99.50.40A ---Containing not more than 1.15% vol, but not more than 2.5% vol per l 25.934c
99.50.50J ---Containing more than 2.5% vol, but not more than 6% vol per l al $17.293
99.50.60F ---Containing more than 6% vol, but not more than 9% vol per l $1.3834
99.50.65G ---Containing more than 9% vol, but not more than 14% vol per l $1.9021
99.50.75D ---Containing more than 14% vol, but not more than 23% vol per l $3.1127
99.50.85A ---Containing more than 23% vol per l al $31.492

Part 2
Ethyl alcohol, and other spirits

Excise item Number Goods Unit Rates of Duty
99.35.30E ---For use in museums, universities, hospitals, and other institutions approved by the Minister, or for scientific, educational, or other commercial or industrial application other than the manufacture of potable beverages, in such quantities and for such purposes and subject to such conditions as may be approved by the Comptroller of Customs   Free

Schedule 2
Amendments to Schedule 1 to Tariff Act 1988

s 7(1)

Contents

  • 1General

  • 2About this eprint

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

Notes
1 General

  • This is an eprint of the Finance Act (No 2) 1993. It incorporates all the amendments to the Act as at 1 January 2010. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 3 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. For more information, see http://www.pco.parliament.govt.nz/reprints/.

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)
Act Repealed Latest version as at 01 January 2010

Finance Act (No 2) 1993

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