Customs and Excise (Tobacco Products) Amendment Act 2022
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Customs and Excise (Tobacco Products) Amendment Act 2022
Public Act |
2022 No 28 |
|
Date of assent |
24 May 2022 |
|
Commencement |
see section 2 |
Contents
The Parliament of New Zealand enacts as follows:
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)
Repeal section 95A(2)(c).
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 tobacco | per kg | $234.77 | |||
| 99.65.21B | – – Other | per 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
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.
Versions
Customs and Excise (Tobacco Products) Amendment Act 2022
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