Schedule 3 Excise duty and excise-equivalent duty

s 11

Contents

1Excise duty levied in respect of Part A goods manufactured in New Zealand
2Excise duty is debt owed to the Crown
3Removal for home consumption
4Rate of excise duty
5Time for payment of excise duty
6Excise duty not levied on alcohol manufactured in manufacturing area for personal use
7Rectification or compounding of spirits
8Compression of natural gas in compressed natural gas fuelling facility
9Blending of biofuel in biofuel fuelling facility
10Other special rules relating to removal of motor spirits from Customs-controlled areas and blending
11Value of goods for excise duty if goods sold by licensee
12Default rule if value of goods cannot be determined under clause 11
13Fair market value
14Excise-equivalent duty levied in respect of imported goods specified in Part B of Excise and Excise-equivalent Duties Table
15Rate of excise-equivalent duty
16Order in Council to set out Excise and Excise-equivalent Duties Table
17Access to Excise and Excise-equivalent Duties Table
18Evidence of documents published or made available under clause 17
19Interpretation of certain terms used in Excise and Excise-equivalent Duties Table
20Power to suspend and modify rates of duty
21Power to change rates of duty on alcoholic products and tobacco products
22Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2018 to 2020 [Repealed]
23Power to change rates of duty on motor spirits
24Orders in Council under clauses 20, 21, and 23 are confirmable instruments, etc
25Powers to amend Excise and Excise-equivalent Duties Table for other limited purposes
26Application of Legislation Act 2012, etc
27Power to suspend, remit, refund, or create exemptions from duties for cases involving international organisations based in New Zealand, etc
28Introduction
29Amendments to notes
30Amendments to Part A
31Amendments to Part B