Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
115 Assessment of excise duty on beer or wine otherwise exempt


If the chief executive has reasonable cause to suspect that any quantity of beer or wine that has been entered as exempt from excise duty under clause 6 of Schedule 3 has later been dealt with otherwise than in accordance with clause 6(1)(a) or (2)(a) of that schedule, the chief executive may make an assessment of excise duty.


The duty is payable by the following persons:


the licensee of the manufacturing area in which the beer or wine was manufactured:


the individual who manufactured the beer or wine.


The liability of those persons is joint and several.


Customs must, by notice in writing, advise those persons of the assessment.


If any of those persons is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:


apply for an administrative review of the decision:


appeal to a Customs Appeal Authority against the decision.

Compare: 1996 No 27 s 84(1)–(3)