Duty free alcohol purchases
Duty free alcohol is alcohol where no duty has been charged.
Provision is made for the purchase of duty free ethyl alcohol for:
- use in museums, universities, hospitals and other approved institutions
- approved scientific, educational or other commercial or industrial application.
Provision is also made for the purchase of duty free alcoholic beverages used in the manufacture of products (such as liqueurs used in the manufacture of liqueur chocolates).
This does not include the manufacture of drinkable beverages.
Permit applications
Applications for permits to purchase duty free ethyl alcohol, or alcohol used in the manufacture of products, must be made in writing to the your local
Customs office.
The application should include the following information:
- name of applicant (such as a company, school and so on)
- address of the premises where the alcohol is to be used/stored
- amount and strength of the alcohol required per annum
- what the alcohol is to be used for
- name and qualifications of the person who will be using the alcohol.
Applications for purchasing un-denatured ethyl alcohol for commercial or industrial application must also be supported by:
- evidence which substantiates why denatured alcohol is not acceptable (for example, using denatured alcohol may result in food grade products containing denaturant residues, or ultimate hygiene may be vital to the organisation's operation)
- statements in support of any application from the Department of Health, Ministry of Agriculture and Fisheries or a suitably qualified food technologist, if required
- a forecast of use patterns and/or frequency of applications, to demonstrate that the quantity applied for is reasonable.
Permits issued will detail the terms and conditions of usage for the permit holder, and the use of permits is subject to audit.