New duty rates and levies

There are a number of new levy rates and excise duty rates which came into effect from 1 July 2017.

The new changes include:

the Health Promotion Levy rates for alcohol,

the excise duty rates for alcohol,

the ACC levy on motor spirits,

and the Petroleum or Engine Fuel Monitoring Levy (PEFML)


New Health Promotion Agency (HPA) Levy rates for alcohol from 1 July 2017

The annual adjustment to the levy rates on alcoholic beverages took place on 1 July 2017.

The new rates are contained in the New Zealand Public Health and Disability (Health Promotion Agency Levy) Order 2017.

The new HPA rates are:

Class

Current HPA rates to 30 June 2017

New HPA rates from 1 July 2017

A – 1.15–2.5 % alcohol

0.5707 cents per litre

0.5409 cents per litre

B – 2.5–6 % alcohol

1.6945 cents per litre

1.6152 cents per litre

C – 6–9% alcohol

3.0435 cents per litre

2.8847 cents per litre

D – 9–14% alcohol

3.8043 cents per litre

3.6059 cents per litre

E – 13-23% alcohol

6.8014 cents per litre

6.4281 cents per litre

F – more than 23% alcohol

14.5799 cents per litre

12.4064 cents per litre

For further information see the Duties & charges section, or contact Customs on 0800 428 786 (0800 4 CUSTOMS).

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New excise duty rates for alcohol from 1 July 2017                                                                                                                      

The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages will take place on 1 July 2017.

The annual adjustment is based on movements in the Consumer Price Index over the 12-month period prior to 31 March 2017.

The new rates are those set out in the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2017

The rates are summarised as:

Current excise rate to 30 June 2017

New excise rate (GST excl.) from 1 July 2017

42.650 cents per litre of beverage

43.573 cents

$28.438 per litre of alcohol

$29.054

$2.2750 per litre of beverage

$2.3243

$2.8438 per litre of beverage

$2.9054

$51.795 per litre of alcohol

$52.916

Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2017 will be subject to the new rates.

For further information, see the Types of duties, fees & charges section, or please contact Customs on 0800 428 786 (0800 4 CUSTOMS)

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ACC Levy on motor spirits

The ACC levy on motor spirits will be 6 cents per litre from 1 July 2017. The levy does not apply to diesel.

The levy is set in the Accident Compensation (Motor Vehicle Account Levy) Regulations 2017, and Customs collects the levy for ACC. 

The ACC levy on motor spirits helps to pay the costs of motor vehicle injuries on public roads. The levy only partly meets the costs of motor vehicle accidents, the rest is paid through the vehicle licensing fee (rego).  A person who is injured in a motor vehicle accident can claim entitlements such as medical treatment, weekly compensation if they are unable to work, and other assistance such as home help and childcare.

Further information is available on the ACC website: http://www.acc.co.nz/for-individuals/other-motorists/index.htm

The Link for the regulations is:http://www.legislation.govt.nz/regulation/public/2017/0071/latest/DLM7215801.htm

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Petroleum or Engine Fuel Monitoring Levy (PEFML) increases 1 July 2017

The PEFML levy increased on 1 July 2017 to 0.3 cents per litre (up from the existing rate of 0.2 cents per litre).

The levy applies to petroleum or engine fuel that is specified in the Excise and Excise-equivalent Duties Table as a type of:

  • motor spirit
  • diesel
  • biodiesel
  • ethyl alcohol (under the heading Fuels in Part A or B of the Table).

A list of the tariff items and excise items that are subject to the levy is available here.

The legislation that provides for the new rate is the Energy (Petrol, Engine Fuel and Gas Levy) Regulations 2017.

If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).

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Issue: 
7 July 2017

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Regulars

The Customs rates of exchange for entries lodged on 25/09/2017 to 08/10/2017 (inclusive) to 09/10/2017 to 22/10/2017 (inclusive) are now available here.

The Customs controlled areas are available on the New Zealand Customs Service website.

For information and related forms and documents click here.

For the latest Customs vacancies please visit https://careers.customs.govt.nz

You may find the following links useful:

www.CBAFF.org.nz The Customs Brokers and Freight Forwarders Federation provides industry sector training, including courses offered through an arrangement with an accredited IATA training provider.

International Transchem Management (ITM), an IATA accredited training provider, also provides dangerous goods training to the freight forwarding industry. Email enrol@itmtraining.co.nz or call 09 489 5275 for further information on the courses on offer.

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