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Excise goods

There are a number changes to how Customs treats excisable goods (alcohol, fuel or tobacco). Previous changes to the Customs and Excise Regulations were effective from 1 February 2017.

What do you need to know?


  • Alcohol-related Customs-controlled area (CCA) licensees must now file an excise entry or return for every agreed entry period, even if it’s a nil return
  • The aim of this is to remind customers to file returns.


  • Fuel excise has a new collection point at the tank farm gantry, to cover additional volume created from blending at tank farms
  • A formula sets out how to calculate the volume of new excisable fuel, from blending operations at the tank farms.


  • The definition of manufacture now includes curing
  • People can manufacture five kg of grow-your-own tobacco each year for personal use without needing a CCA licence or needing to pay excise duty. This was previously 15 kg.


The licensee and person who has day-to-day responsibility for the CCA needs to be a “fit and proper” person – this includes senior managers and licensee directors.

Who does this impact?

  • Manufacturers of excisable goods (tobacco, fuel and alcohol)
  • Growers of tobacco.

What is the impact?

  • CCA licensees need to put in a nil return if they have not released goods for home consumption within the period
  • New licence applications will need a declaration in support of the licence, also known as a fit and proper person declaration, and a Ministry of Justice criminal record. Senior managers and directors of the entity may also be asked to provide this documentation
  • The fuel excise changes will create more clarity and transparency about the calculation of new excisable fuel at tank farms
  • A tobacco grower who cures tobacco in excess of the personal use exemption will need to be licensed.

More information