This order, which comes into force on 30 September 2018, amends the Excise and Excise-equivalent Duties Table (the Table). As at the date on which this order is made, the Table is made under the Customs and Excise Act 1996 (the 1996 Act). However, it is anticipated that a commencement order under the Customs and Excise Act 2018 (the 2018 Act) will bring relevant provisions of the 2018 Act into force on 1 October 2018. To facilitate this, an order will be made under clause 16(1) of Schedule 3 of the 2018 Act that sets out the Table as in force immediately before 1 October 2018, and on and from the date the Table will be made under the 2018 Act.

The effect of this order is to increase the excise and excise-equivalent duties on motor spirits by 3.5 cents per litre on and from 30 September 2018.

This order is a confirmable instrument under section 47B of the Legislation Act 2012. It is revoked at the close of 31 December 2019, unless earlier confirmed by an Act of Parliament. That stated time is the applicable deadline under section 47C(1)(b) of that Act.