If you produce goods such as alcoholic beverages, tobacco products, motor vehicle fuels, or foods containing alcohol – then there are a number of things you need to know and rules you need to follow.
There may be requirements, for instance, that your premises be licensed as a Customs controlled area; that you pay excise duty on the goods that you produce; and that you work closely with the New Zealand Customs Service on matters of audit and review.
There may also be situations where you can purchase duty-free alcohol: if it is an important constituent in your product, or if its use is in some way necessary for your business.
In this section you can learn about excisable goods and excise duties; and how to become licensed to produce and store these classes of goods.