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Act Repealed Latest version as at 01 October 2018 | 1998 No 18 | Administered by New Zealand Customs Service

Customs and Excise Amendment Act 1998

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Act Repealed Latest version as at 01 October 2018 | 1998 No 18 | Administered by New Zealand Customs Service

Customs and Excise Amendment Act 1998

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Reprint as at 1 October 2018

Customs and Excise Amendment Act 1998

Public Act
  
1998 No 18
Date of assent
  
15 May 1998
 

Customs and Excise Amendment Act 1998: repealed, on 1 October 2018, pursuant to section 442 of the Customs and Excise Act 2018 (2018 No 4).

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this eprint. See the notes at the end of this eprint for further details.

This Act is administered by the New Zealand Customs Service.

Contents

Title
1 Short Title and commencement
2 Schedule 3 amended
Schedule
Amendments to Schedule 3 of Customs and Excise Act 1996 (Excise and Excise-Equivalent Duties)
Reprint notes

An Act to amend the Customs and Excise Act 1996.

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 and Excise Amendment Act 1998, and is part of the Customs and Excise Act 1996 (“the principal Act”).

(2)

This Act comes into force on 15 May 1998.

2 Schedule 3 amended

(1)

The principal Act is amended by repealing so much of Schedule 3 as relates to Excise item numbers 99.60.09A, 99.60.19J, 99.60.29F, 99.65.09C, 99.65.19L, 99.65.29H, 99.65.39E, 99.65.49B, 99.65.59K, 99.75.15C, 99.75.18H, and 99.75.60J, and Tariff item numbers 2402.10.00, 2402.20.10, 2402.20.90, 2403.10.90, 2403.91.90, 2403.99.02, 2403.99.90, 2710.00.18, 2710.00.28, 2711.12.00, 2711.13.00, and 2711.14.01, and substituting the Excise item numbers and Tariff items and rates of duty specified in the Schedule.

(2)

The Excise and Excise-Equivalent Duties (Tobacco Products Indexation) Amendment Order 1997 (SR 1997/284) is consequentially revoked.

Schedule Amendments to Schedule 3 of Customs and Excise Act 1996 (Excise and Excise-Equivalent Duties)

Section 2

A Goods manufactured in New Zealand

Excise Item Number Goods Unit Rates of Duty
99.6 Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes which, if imported, would be classified within Tariff item 2402.10.00, 2402.20.10, 2402.20.90, 2402.90.01, 2402.90.12 or 2402.90.18:
- Cigars, cheroots, cigarillos, and cigarettes containing tobacco:
99.60.09A -- Cigars, cheroots and cigarillos per KTC $237.75
99.60.19J -- Cigarettes exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes per KTC $237.75
99.60.29F -- Cigarettes not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes per 1,000 $190.20
99.65 Other manufactured tobacco and manufactured tobacco substitutes, and “Homogenised” or “reconstituted” tobacco which, if imported, would be classified within Tariff item 2403.10.90, 2403.91.90, 2403.99.02 or 2403.99.90:
- Smoking tobacco, whether or not containing tobacco substitutes:
99.65.09C -- Pipe per KTC $237.75
99.65.19L -- Cigarette per KTC $237.75
- Other:
-- “Homogenised” or “reconstituted” tobacco:
99.65.29H --- Pipe per KTC $237.75
99.65.39E --- Cigarette per KTC $237.75
-- Other:
99.65.49B --- Snuff per KTC $237.75
99.65.59K --- Other per KTC $237.75
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 2710.00.18 or 2710.00.28 per l 34.3¢ plus 8¢ per g of Pb
99.75.18H - Motor spirit with a Research Octane No (RON) 92 or greater (premium grade) which, if imported, would be classified within Tariff item 2710.00.18 or 2710.00.28 per l 34.3¢ plus 8¢ per g of Pb
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 10.40¢

B Imported goods

Tariff Item Number Goods Unit Rates of Duty
24.02 Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes which, if manufactured in New Zealand, would be classified within Excise item number 99.60.09A, 99.60.19J, 99.60.29F or 99.60.39G:
- Cigars, cheroots, cigarillos, and cigarettes containing tobacco:
2402.10.00 -- Cigars, cheroots, and cigarillos per KTC $237.75
-- Cigarettes containing tobacco:
2402.20.10 --- Exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes per KTC $237.75
2402.20.90 --- Not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes per 1,000 $190.20
24.03 Other manufactured tobacco and manufactured tobacco substitutes, and “homogenised” or “reconstituted” tobacco which, if manufactured in New Zealand, would be classified within Excise item number 99.65.09C, 99.65.19L, 99.65.29H, 99.65.39E, 99.65.49B or 99.65.59K:
2403.10.90 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion per KTC $237.75
- Other
-- “Homogenised” or “reconstituted” tobacco:
2403.91.90 --- Other per KTC $237.75
--Other
2403.99.02 --- Snuff per KTC $237.75
2403.99.90 --- Other per KTC $237.75
Fuels:
2710.00.18 or 2710.00.28 - Motor spirit with a Research Octane No (RON) less than 92 (regular grade) which, if manufactured in New Zealand, would be classified within Excise item number 99.75.15C per l 34.3¢ plus 8¢ per g of Pb
2710.00.18 or 2710.00.28 - Motor spirit with a Research Octane No (RON) 92 or greater (premium grade) which, if manufactured in New Zealand, would be classified within Excise item number 99.75.18H per l 34.3¢ plus 8¢ per g of Pb
2711.12.00, 2711.13.00 or 2711.14.01 - Liquefied petroleum gas which, if manufactured in New Zealand, would be classified within Excise item number 99.75.60J per l 10.40¢
Eprint notes
1 General

This is an eprint of the Customs and Excise Amendment Act 1998 that incorporates all the amendments to that Act as at the date of the last amendment to it.

2 About this eprint

This eprint is not an official version of the legislation under section 18 of the Legislation Act 2012.

3 Amendments incorporated in this eprint

Customs and Excise Act 2018 (2018 No 4): section 442

Act Repealed Latest version as at 01 October 2018

Customs and Excise Amendment Act 1998

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