Amendment paper Bill enacted Released 26 September 2012 | Kevin Hague

Alcohol Reform Bill - Amendment paper No 130

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No 130

House of Representatives

Supplementary Order Paper

Wednesday, 26 September 2012

Alcohol Reform Bill

Proposed amendments

Kevin Hague, in Committee, to move the following amendments:

New Part 8A

After Part 8 (after line 1 on page 246), insert:

Part 8A
Amendment to Excise and Excise-equivalent Duties Table

399A Amendment to Excise and Excise-equivalent Duties Table

The Excise and Excise-equivalent Duties Table is amended in accordance with section 76G(2) of the Customs and Excise Act 1996 by omitting so much as relates to the rates of duty in Excise item numbers 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.51A, 99.05.60L, 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.51H, 99.06.60G, 99.10.25F, 99.10.50G, 99.20.11A, 99.20.20L, 99.25.11C, 99.25.20B, 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.59A, 99.30.62A, 99.35.20H, 99.35.40B, 99.35.50K, 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, 99.45.86F, 99.45.90D, 99.50.10K, 99.50.14B, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, and 99.50.85A, and Tariff items 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.42, 2105.00.49, 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.98, 2106.90.97, 2203.00.12, 2203.00.22, 2203.00.31, 2203.00.39, 2204.21.13, 2204.29.13, 2204.10.01, 2204.10.18, 2204.21.18, 2204.29.18, 2205.10.12, 2205.10.33, 2205.90.12, 2205.90.33, 2205.10.19, 2205.10.38, 2205.90.19, 2205.90.38, 2206.00.08, 2206.00.17, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.78, 2206.00.89, 2207.10.19, 2207.10.29, 2207.20.49, 2208.20.04, 2208.20.08, 2208.30.04, 2208.30.08, 2208.40.04, 2208.40.08, 2208.50.04, 2208.50.08, 2208.60.19, 2208.60.29, 2208.20.19, 2208.90.48, 2208.90.62, 2208.90.68, 2208.90.72, 2208.90.78, 2208.90.85, 2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, 2208.90.97, 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.71, 2208.70.80, 2208.90.06, and 2208.90.08 and substituting them with the Excise item numbers (including their heading, goods and unit descriptions) and new rates of duty as specified in Schedule 4.

New Schedule 4

After Schedule 3 (after line 5 on page 269), insert:

Schedule 4
Amendments to Excise and Excise-equivalent Duties Table

s 399A

Part A
Goods manufactured in New Zealand

Excise item number Goods Unit Rates of duty

99.05 Ice cream and other edible ice which, if imported, would be classified within Tariff item 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.42, or 2105.00.49:

99.05.10D – Containing more than 1.15 % vol., but not more than 2.5 % vol. per l 62.109¢

99.05.20A – Containing more than 2.5 % vol., but not more than 6 % vol. per l al $41.4135

99.05.30J – Containing more than 6 % vol., but not more than 9 % vol. per l $3.3129

99.05.40F – Containing more than 9 % vol., but not more than 14 % vol. per l $4.1435

99.05.51A – Containing more than 14 % vol., but not more than 23 % vol. per l al $75.426

99.05.60L – Containing more than 23 % vol. per l al $75.426

99.06 Food preparations not elsewhere specified or included containing alcohol, which, if imported, would be classified within Tariff item 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.97, or 2106.90.98:

99.06.10L – Containing more than 1.15 % vol., but not more than 2.5 % vol. per l 62.109¢

99.06.20H – Containing more than 2.5 % vol., but not more than 6 % vol. per l al $41.4135

99.06.30E – Containing more than 6 % vol., but not more than 9 % vol. per l $3.3129

99.06.40B – Containing more than 9 % vol., but not more than 14 % vol. per l $4.1435

99.06.51H – Containing more than 14 % vol., but not more than 23 % vol. per l al $75.426

99.06.60G – Containing more than 23 % vol. per l al $75.426

99.10 Beer made from malt which, if imported, would be classified within Tariff item 2203.00.12, 2203.00.22, 2203.00.31, or 2203.00.39:

99.10.25F – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

99.10.50G – Containing more than 2.5% vol. per l al $41.4135

99.20 Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if imported, would be classified within Tariff item 2204.10.01, 2204.10.18, 2204.21.13, 2204.21.18, 2204.29.13, or 2204.29.18:

99.20.11A – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit per l al $75.426

99.20.20L – Other per l $4.1435

99.25 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.12, 2205.10.19, 2205.10.33, 2205.10.38, 2205.90.12, 2205.90.19, 2205.90.33, or 2205.90.38:

99.25.11C – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit per l al $75.426

99.25.20B – Other per l $4.1435

99.30 Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.17, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.78, or 2206.00.89:

99.30.21D – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

99.30.26E – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

99.30.32K – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

99.30.47H – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

99.30.59A – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

99.30.62A – Containing more than 23% vol. per l al $75.426

99.35 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if imported, would be classified within Tariff item 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.49:

– Undenaturecl ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:

– – Rectified spirits of wine:

99.35.20H – – – Other per l al $75.426

– – Other kinds:

99.35.40B – – – Other per l al $75.426

– Ethyl alcohol and other spirits, denatured, of any strength:

99.35.50K – – Other per l al $75.426

99.45 – Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208 50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.90.48, 2208.90.62, 2208.90.68, 2208.90.72, 2208.90.78, 2208.90.85, or 2208.90.97:

– – Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:

99.45.10F – – – Brandy per l al $75.426

99.45.I5G – – – Whisky (other than blended) per l al $75.426

99.45.20C – – – New Zealand whisky blended with imported whisky per l al $75.426

99.45.25D – – – New Zealand grain ethanol blended with imported whisky per l al $75.426

99.45.30L – – – Rum and tafia per l al $75.426

99.45.35A – – – Gin and Geneva per l al $75.426

99.45.40H – – – Vodka per l al $75.426

99.45.45J – – – Other per l al $75.426

– – Other:

99.45.72F – – – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

99.45.76J – – – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

99.45.78E – – – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

99.45.80G – – – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

99.45.86F – – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

99.45.90D – – – Containing more than 23% vol. per l al $75.426

99.50 – Liqueurs, cordials, and bitters which, if imported, would be classified within Tariff item 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.71, 2208.70.80, 2208.90.06, or 2208.90.08:

– – Bitters:

99.50.10K – – Containing not more than 23% vol. per l al $75.426

99.50.14B – – – Containing more than 23% vol. per l al $75.426

– – Liqueurs and cordials:

99.50.40A – – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

99.50.50J – – – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

99.50.60F – – – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

99.50.65G – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

99.50.76B – – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

99.50.85A – – – Containing more than 23% vol. per l al $75.426

Part B
Imported goods

Tariff item number Goods Unit Rates of duty

21.05 Ice cream and other edible ice which, if manufactured in New Zealand, would be classified within Excise item number 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.51A, or 99.05.60L:

2105.00.21 – Containing more than 1.15 % vol., but not more than 2.5 % vol. per l 62.109¢

2105.00.29 – Containing more than 2.5 % vol., but not more than 6 % vol. per l al $41.4135

2105.00.31 – Containing more than 6 % vol., but not more than 9 % vol. per l $3.3129

2105.00.39 – Containing more than 9 % vol., but not more than 14 % vol. per l $4.1435

2105.00.42 – Containing more than 14 % vol., but not more than 23 % vol. per l al $75.426

2105.00.49 – Containing more than 23 % vol. per l al $75.426

21.06 Food preparations not elsewhere specified or included:

– Containing alcohol which, if manufactured in New Zealand, would be classified within Excise item number 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.51 H, or 99.06.60G:

2106.90.92 – – Containing more than 1.15 % vol., but not more than 2.5 % vol. per l 62.109¢

2106.90.93 – – Containing more than 2.5 % vol., but not more than 6 % vol. per l al $41.4135

2106.90.94 – – Containing more than 6 % vol., but not more than 9 % vol. per l $3.3129

2106.90.95 – – Containing more than 9 % vol., but not more than 14 % vol. per l $4.1435

2106.90.98 – – Containing more than 14 % vol., but not more than 23 % vol. per l al $75.426

2106.90.97 – – Containing more than 23 % vol. per l al $75.426

22.03 Beer made from malt which, if manufactured in New Zealand, would be classified within Excise item number 99.10.25F or 99.10.50G:

2203.00.12 – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

2203.00.22, – Containing more than 2.5% vol. per l al $41.4135

2203.00.31, or 2203.00.39

22.04 Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition off alcohol, including sparkling, fortified and table wine which, if manufactured in New Zealand, would be classified within Excise item number 99.20.11A or 99.20.20L:

2204.21.13 or 2204.29.13 – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit per l al $75.426

2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18 – Other per l $4.1435

22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if manufactured in New Zealand, would be classified within Excise item number 99.25.11C or 99.25.20B:

2205.10.12, 2205.10.33, 2205.90.12, or 2205.90.33 – Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit per l al $75.426

2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38 – Other per l $4.1435

22.06 Other fermented beverages (for example, cider, perry, mead) which, if manufactured in New Zealand, would be classified within Excise item number 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.59A, or 99.30.62A:

– Fruit and vegetable wine:

2206.00.08 – – Containing not more than 14% vol. per l $4.1435

2206.00.17 – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

2206.00.28 – – Other per l al $75.426

– Other:

2206.00.37 – – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

2206.00.47 – – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

2206.00.57 – – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

2206.00.68 – – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

2206.00.78 – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

2206.00.89 – – Containing more than 23% vol. per l al $75.426

22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if manufactured in New Zealand, would be classified within Excise item number 99.35.10L, 99.35.20H, 99.35.30E, 99.35.40B, 99.35.45C, 99.35.50K, or 99.75.47A:

– Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:

– – Rectified spirits of wine:

2207.10.19 – – – Other:

– – – – As may be approved by the Chief Executive for fortifying New Zealand wines and under such conditions as the Chief Executive may approve –

– – – – Other per l al $75.426

– – Other kinds:

2207.10.29 – – – Other:

– – – – In the quantities, and for the purposes, and subject to any conditions that the Chief Executive thinks fit and approves in writing,–

(a) for use in museums, universities, hospitals, and other institutions approved by the Chief Executive; or

(b) for scientific, educational, or other commercial or industrial application, except the manufacture of potable beverages –

– – – – Other per l al $75.426

– Ethyl alcohol and other spirits, denatured, of any strength:

– – Other kinds:

2207.20.49 – – – Other per l al $75.426

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages:

– Spirits and spirituous beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, 99.45.86F, or 99.45.90D:

– – Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:

2208.20.04 or 2208.20.08 – – – Brandy per l al $75.426

2208.30.04 or 2208.30.08 – – – Whisky per l al $75.426

2208.40.04 or 2208.40.08 – – – Rum and tafia per l al $75.426

2208.50.04 or 2208.50.08 – – – Gin and Geneva per l al $75.426

2208.60.19 or 2208.60.29 – – – Vodka per l al $75.426

2208.20.19 or 2208.90.48 – – – Other per l al $75.426

– – Other:

2208.90.62 – – – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109¢

2208.90.68 – – – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

2208.90.72 – – – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

2208.90.78 – – – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

2208.90.85 – – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, or 2208.90.97 – – – Containing more than 23% vol. per l al $75.426

–Liqueurs, cordials and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.10K, 99.50.14B, 99.50.35E, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, or 99.50.85A:

– – Liqueurs and cordials:

2208.70.30 – – – Containing more than 1.15% vol., but not more than 2.5% vol. per l 62.109c

2208.70.40 – – – Containing more than 2.5% vol., but not more than 6% vol. per l al $41.4135

2208.70.50 – – – Containing more than 6% vol., but not more than 9% vol. per l $3.3129

2208.70.60 – – – Containing more than 9% vol., but not more than 14% vol. per l $4.1435

2208.70.71 – – – Containing more than 14% vol., but not more than 23% vol. per l al $75.426

2208.70.80 – – – Containing more than 23% vol. per l al $75.426

– – Bitters:

2208.90.06 – – – Containing not more than 23% vol. per l al $75.426

2208.90.08 – – – Containing more than 23% vol. per l al $75.426

Excise item number	Goods	Unit	Rates of duty
99.05	Ice cream and other edible ice which, if imported, would be classified within Tariff item 2105.00.21, 2105.00.29, 2105.00.31, 2105.00.39, 2105.00.42, or 2105.00.49:
99.05.10D	– Containing more than 1.15 % vol., but not more than 2.5 % vol.	per l	62.109¢
99.05.20A	– Containing more than 2.5 % vol., but not more than 6 % vol.	per l al	$41.4135
99.05.30J	– Containing more than 6 % vol., but not more than 9 % vol.	per l	$3.3129
99.05.40F	– Containing more than 9 % vol., but not more than 14 % vol.	per l	$4.1435
99.05.51A	– Containing more than 14 % vol., but not more than 23 % vol.	per l al	$75.426
99.05.60L	– Containing more than 23 % vol.	per l al	$75.426
99.06	Food preparations not elsewhere specified or included containing alcohol, which, if imported, would be classified within Tariff item 2106.90.92, 2106.90.93, 2106.90.94, 2106.90.95, 2106.90.97, or 2106.90.98:
99.06.10L	– Containing more than 1.15 % vol., but not more than 2.5 % vol.	per l	62.109¢
99.06.20H	– Containing more than 2.5 % vol., but not more than 6 % vol.	per l al	$41.4135
99.06.30E	– Containing more than 6 % vol., but not more than 9 % vol.	per l	$3.3129
99.06.40B	– Containing more than 9 % vol., but not more than 14 % vol.	per l	$4.1435
99.06.51H	– Containing more than 14 % vol., but not more than 23 % vol.	per l al	$75.426
99.06.60G	– Containing more than 23 % vol.	per l al	$75.426
99.10	Beer made from malt which, if imported, would be classified within Tariff item 2203.00.12, 2203.00.22, 2203.00.31, or 2203.00.39:
99.10.25F	– Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
99.10.50G	– Containing more than 2.5% vol.	per l al	$41.4135
99.20	Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition of alcohol, including sparkling, fortified and table wine which, if imported, would be classified within Tariff item 2204.10.01, 2204.10.18, 2204.21.13, 2204.21.18, 2204.29.13, or 2204.29.18:
99.20.11A	– Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit	per l al	$75.426
99.20.20L	– Other	per l	$4.1435
99.25	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if imported, would be classified within Tariff item 2205.10.12, 2205.10.19, 2205.10.33, 2205.10.38, 2205.90.12, 2205.90.19, 2205.90.33, or 2205.90.38:
99.25.11C	– Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit	per l al	$75.426
99.25.20B	– Other	per l	$4.1435
99.30	Other fermented beverages (for example, cider, perry, mead) which, if imported, would be classified within Tariff item 2206.00.08, 2206.00.17, 2206.00.28, 2206.00.37, 2206.00.47, 2206.00.57, 2206.00.68, 2206.00.78, or 2206.00.89:
99.30.21D	– Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
99.30.26E	– Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
99.30.32K	– Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
99.30.47H	– Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
99.30.59A	– Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
99.30.62A	– Containing more than 23% vol.	per l al	$75.426
99.35	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if imported, would be classified within Tariff item 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.49:
	– Undenaturecl ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:
	– – Rectified spirits of wine:
99.35.20H	– – – Other	per l al	$75.426
	– – Other kinds:
99.35.40B	– – – Other	per l al	$75.426
	– Ethyl alcohol and other spirits, denatured, of any strength:
99.35.50K	– – Other	per l al	$75.426
99.45	– Spirits and spirituous beverages which, if imported, would be classified within Tariff item 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208 50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.90.48, 2208.90.62, 2208.90.68, 2208.90.72, 2208.90.78, 2208.90.85, or 2208.90.97:
	– – Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:
99.45.10F	– – – Brandy	per l al	$75.426
99.45.I5G	– – – Whisky (other than blended)	per l al	$75.426
99.45.20C	– – – New Zealand whisky blended with imported whisky	per l al	$75.426
99.45.25D	– – – New Zealand grain ethanol blended with imported whisky	per l al	$75.426
99.45.30L	– – – Rum and tafia	per l al	$75.426
99.45.35A	– – – Gin and Geneva	per l al	$75.426
99.45.40H	– – – Vodka	per l al	$75.426
99.45.45J	– – – Other	per l al	$75.426
	– – Other:
99.45.72F	– – – Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
99.45.76J	– – – Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
99.45.78E	– – – Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
99.45.80G	– – – Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
99.45.86F	– – – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
99.45.90D	– – – Containing more than 23% vol.	per l al	$75.426
99.50	– Liqueurs, cordials, and bitters which, if imported, would be classified within Tariff item 2208.70.30, 2208.70.40, 2208.70.50, 2208.70.60, 2208.70.71, 2208.70.80, 2208.90.06, or 2208.90.08:
	– – Bitters:
99.50.10K	– – Containing not more than 23% vol.	per l al	$75.426
99.50.14B	– – – Containing more than 23% vol.	per l al	$75.426
	– – Liqueurs and cordials:
99.50.40A	– – Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
99.50.50J	– – – Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
99.50.60F	– – – Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
99.50.65G	– Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
99.50.76B	– – – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
99.50.85A	– – – Containing more than 23% vol.	per l al	$75.426

Tariff item number	Goods	Unit	Rates of duty
21.05	Ice cream and other edible ice which, if manufactured in New Zealand, would be classified within Excise item number 99.05.10D, 99.05.20A, 99.05.30J, 99.05.40F, 99.05.51A, or 99.05.60L:
2105.00.21	– Containing more than 1.15 % vol., but not more than 2.5 % vol.	per l	62.109¢
2105.00.29	– Containing more than 2.5 % vol., but not more than 6 % vol.	per l al	$41.4135
2105.00.31	– Containing more than 6 % vol., but not more than 9 % vol.	per l	$3.3129
2105.00.39	– Containing more than 9 % vol., but not more than 14 % vol.	per l	$4.1435
2105.00.42	– Containing more than 14 % vol., but not more than 23 % vol.	per l al	$75.426
2105.00.49	– Containing more than 23 % vol.	per l al	$75.426
21.06	Food preparations not elsewhere specified or included:
	– Containing alcohol which, if manufactured in New Zealand, would be classified within Excise item number 99.06.10L, 99.06.20H, 99.06.30E, 99.06.40B, 99.06.51 H, or 99.06.60G:
2106.90.92	– – Containing more than 1.15 % vol., but not more than 2.5 % vol.	per l	62.109¢
2106.90.93	– – Containing more than 2.5 % vol., but not more than 6 % vol.	per l al	$41.4135
2106.90.94	– – Containing more than 6 % vol., but not more than 9 % vol.	per l	$3.3129
2106.90.95	– – Containing more than 9 % vol., but not more than 14 % vol.	per l	$4.1435
2106.90.98	– – Containing more than 14 % vol., but not more than 23 % vol.	per l al	$75.426
2106.90.97	– – Containing more than 23 % vol.	per l al	$75.426
22.03	Beer made from malt which, if manufactured in New Zealand, would be classified within Excise item number 99.10.25F or 99.10.50G:
2203.00.12	– Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
2203.00.22,	– Containing more than 2.5% vol.	per l al	$41.4135
2203.00.31, or 2203.00.39
22.04	Wine of fresh grapes, and grape must with fermentation prevented or arrested by the addition off alcohol, including sparkling, fortified and table wine which, if manufactured in New Zealand, would be classified within Excise item number 99.20.11A or 99.20.20L:
2204.21.13 or 2204.29.13	– Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit	per l al	$75.426
2204.10.01, 2204.10.18, 2204.21.18, or 2204.29.18	– Other	per l	$4.1435
22.05	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances which, if manufactured in New Zealand, would be classified within Excise item number 99.25.11C or 99.25.20B:
2205.10.12, 2205.10.33, 2205.90.12, or 2205.90.33	– Containing more than 14% vol., fortified by the addition of spirits or any substance containing spirit	per l al	$75.426
2205.10.19, 2205.10.38, 2205.90.19, or 2205.90.38	– Other	per l	$4.1435
22.06	Other fermented beverages (for example, cider, perry, mead) which, if manufactured in New Zealand, would be classified within Excise item number 99.30.21D, 99.30.26E, 99.30.32K, 99.30.47H, 99.30.59A, or 99.30.62A:
	– Fruit and vegetable wine:
2206.00.08	– – Containing not more than 14% vol.	per l	$4.1435
2206.00.17	– – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
2206.00.28	– – Other	per l al	$75.426
	– Other:
2206.00.37	– – Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
2206.00.47	– – Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
2206.00.57	– – Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
2206.00.68	– – Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
2206.00.78	– – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
2206.00.89	– – Containing more than 23% vol.	per l al	$75.426
22.07	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, and ethyl alcohol and other spirits, denatured of any strength which, if manufactured in New Zealand, would be classified within Excise item number 99.35.10L, 99.35.20H, 99.35.30E, 99.35.40B, 99.35.45C, 99.35.50K, or 99.75.47A:
	– Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:
	– – Rectified spirits of wine:
2207.10.19	– – – Other:
	– – – – As may be approved by the Chief Executive for fortifying New Zealand wines and under such conditions as the Chief Executive may approve		–
	– – – – Other	per l al	$75.426
	– – Other kinds:
2207.10.29	– – – Other:
	– – – – In the quantities, and for the purposes, and subject to any conditions that the Chief Executive thinks fit and approves in writing,–
	(a) for use in museums, universities, hospitals, and other institutions approved by the Chief Executive; or
	(b) for scientific, educational, or other commercial or industrial application, except the manufacture of potable beverages		–
	– – – – Other	per l al	$75.426
	– Ethyl alcohol and other spirits, denatured, of any strength:
	– – Other kinds:
2207.20.49	– – – Other	per l al	$75.426
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages:
	– Spirits and spirituous beverages which, if manufactured in New Zealand, would be classified within Excise item number 99.45.10F, 99.45.15G, 99.45.20C, 99.45.25D, 99.45.30L, 99.45.35A, 99.45.40H, 99.45.45J, 99.45.72F, 99.45.76J, 99.45.78E, 99.45.80G, 99.45.86F, or 99.45.90D:
	– – Spirits and spirituous beverages the strength of which can be ascertained by OIML hydrometer:
2208.20.04 or 2208.20.08	– – – Brandy	per l al	$75.426
2208.30.04 or 2208.30.08	– – – Whisky	per l al	$75.426
2208.40.04 or 2208.40.08	– – – Rum and tafia	per l al	$75.426
2208.50.04 or 2208.50.08	– – – Gin and Geneva	per l al	$75.426
2208.60.19 or 2208.60.29	– – – Vodka	per l al	$75.426
2208.20.19 or 2208.90.48	– – – Other	per l al	$75.426
	– – Other:
2208.90.62	– – – Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109¢
2208.90.68	– – – Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
2208.90.72	– – – Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
2208.90.78	– – – Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
2208.90.85	– – – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
2208.20.29, 2208.30.19, 2208.40.19, 2208.50.19, 2208.60.99, or 2208.90.97	– – – Containing more than 23% vol.	per l al	$75.426
	–Liqueurs, cordials and bitters which, if manufactured in New Zealand, would be classified within Excise item number 99.50.10K, 99.50.14B, 99.50.35E, 99.50.40A, 99.50.50J, 99.50.60F, 99.50.65G, 99.50.76B, or 99.50.85A:
	– – Liqueurs and cordials:
2208.70.30	– – – Containing more than 1.15% vol., but not more than 2.5% vol.	per l	62.109c
2208.70.40	– – – Containing more than 2.5% vol., but not more than 6% vol.	per l al	$41.4135
2208.70.50	– – – Containing more than 6% vol., but not more than 9% vol.	per l	$3.3129
2208.70.60	– – – Containing more than 9% vol., but not more than 14% vol.	per l	$4.1435
2208.70.71	– – – Containing more than 14% vol., but not more than 23% vol.	per l al	$75.426
2208.70.80	– – – Containing more than 23% vol.	per l al	$75.426
	– – Bitters:
2208.90.06	– – – Containing not more than 23% vol.	per l al	$75.426
2208.90.08	– – – Containing more than 23% vol.	per l al	$75.426

Explanatory note

This Supplementary Order Paper amends the Excise and Excise-equivalent Duties Table of the Customs and Excise Act 1996 to increase the amount of excise tax on alcoholic drinks. Price is recognised internationally as one of the best ways to reduce alcohol-related harm. This SOP raises the excise tax on alcohol by 50%. This change is in line with the Law Commissions thorough report into curbing the harm caused by alcohol. The purpose of increasing the excise taxes on alcohol in New Zealand is to minimise alcohol-related harm by raising the price of alcohol which will reduce consumption and therefore harm caused. Increasing the excise tax on alcohol will serve a secondary purpose of providing funds to the government which contribute to paying for the costs of external alcohol-related harm. The reason for having an excise tax on alcohol as opposed to other products is its addictive properties and the high level of harm associated with its use and associated behaviours.

Alcohol Reform Bill - Amendment paper No 130