Customs and Excise (Tobacco Products) Amendment Act 2022

1 Title

This Act is the Customs and Excise (Tobacco Products) Amendment Act 2022.

2 Commencement

This Act comes into force on the day after the date on which it receives the Royal assent.

Part 1 Amendments to Customs and Excise Act 2018

3 Principal Act

This Part amends the Customs and Excise Act 2018.

4 Section 95A amended (Prohibition on importation of tobacco and certain tobacco products)
5 Schedule 1 amended

In Schedule 1,—

(a)

insert the Part set out in the Schedule of this Act as the last Part; and

(b)

make all necessary consequential amendments.

6 Schedule 3 amended

(1)

In Schedule 3, clause 21(6), definition of tobacco product, paragraph (a), replace “99.60 or 99.65” with “99.60, 99.65, or 99.67”.

(2)

In Schedule 3, clause 21(6), definition of tobacco product, paragraph (b), replace “24.02 or 24.03” with “24.02, 24.03, or 24.04”.

Part 2 Amendments to Excise and Excise-equivalent Duties Table

7 Principal legislation

This Part amends the Excise and Excise-equivalent Duties Table made under clause 16(1) of Schedule 3 of the Customs and Excise Act 2018.

8 Excise items in Part A replaced

In Part A, replace excise items 99.65.09C and 99.65.19L with:

99.65.11E– – Water pipe tobaccoper kg$234.77
99.65.21B– – Otherper KTC$1,565.18
9 Excise-equivalent heading and tariff items in Part B amended

(1)

In Part B, tariff heading 24.03, replace 99.65.09C, 99.65.19L with 99.65.11E, 99.65.21B.

(2)

In Part B, tariff item 2403.11.90,—

(a)

replace “per KTC” with “per kg”; and

(b)

replace “$1,565.18” with “$234.77”.

Schedule New Part 4 inserted into Schedule 1

s 5

Part 4 Provisions relating to Customs and Excise (Tobacco Products) Amendment Act 2022

41 Interpretation

In this Part,—

amendment Act means the Customs and Excise (Tobacco Products) Amendment Act 2022

commencement means the start of the day on which the amendment Act comes into force.

42 Water-pipe tobacco imported as at commencement

(1)

This clause applies to water-pipe tobacco that is prohibited from import by section 95A and that, as at commencement, has been imported into New Zealand.

(2)

This Act applies to the water-pipe tobacco as if the amendment Act had not come into force.

43 Water-pipe tobacco en route to New Zealand as at commencement

(1)

This clause applies to water-pipe tobacco that, as at commencement, is en route to New Zealand.

(2)

This Act applies to the water-pipe tobacco as if the amendment Act had not come into force.

(3)

The excise-equivalent duty levied in respect of the water-pipe tobacco is at the rate and unit of measurement that applied immediately before commencement.

(4)

Subclause (3) applies despite—

(a)

section 141; and

(b)

the amendments made to the Excise and Excise-equivalent Duties Table by the amendment Act.

Legislative history

19 May 2022

Introduction (Bill 125–1), first reading, second reading, committee of the whole House, third reading

24 May 2022

Royal assent

This Act is administered by the New Zealand Customs Service.