New excise duty rates for alcohol from 1 July 2023
11.39am 24 May 2023
The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages took place on 1 July 2023.
The annual adjustment is based on movements in the Consumer Price Index excluding credit services over the 12-month period up to 31 March 2023.
An error regarding the excise rates for excise item 99.44 has also been fixed. The rates for excise item 99.44 have been adjusted to the rates they would have been had the annual Consumer Price Index increases been made each year since 1 July 2019. This ensures goods manufactured under excise item 99.44 are subject to the correct excise rate.
The new rates are set out in the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2023.
The rates are summarised as:
|
Current excise rate (GST excl.) |
New excise rate (GST excl.) |
|
49.855 cents per litre of beverage |
53.170 cents per litre of beverage |
|
$33.241 per litre of alcohol |
$35.451 per litre of alcohol |
|
$2.6593 per litre of beverage |
$2.8361 per litre of beverage |
|
$3.3241 per litre of beverage |
$3.5451 per litre of beverage |
|
$60.545 per litre of alcohol |
$64.571 per litre of alcohol |
Rates for excise item 99.44
|
Current excise rate (GST excl.) to 30 June 2023 |
New excise rate (GST excl.) from 1 July 2023 |
|
47.913 cents per litre of beverage |
53.170 cents per litre of beverage |
|
$31.947 per litre of alcohol |
$35.451 per litre of alcohol |
|
$2.5558 per litre of beverage |
$2.8361 per litre of beverage |
|
$3.1947 per litre of beverage |
$3.5451 per litre of beverage |
|
$58.187 per litre of alcohol |
$64.571 per litre of alcohol |
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2023 will be subject to the new rates.
For further information, see the Allowances and charges and What is excise sections, or please contact Customs on 0800 428 786 (0800 4 CUSTOMS).
Pae Ora (Healthy Futures) Alcohol Levy rates for alcohol from 1 July 2023
The annual adjustment to the levy rates on alcoholic beverages will take place on 1 July 2023.
The new Alcohol Levy rates are:
|
Class |
Current HPA rates |
New HPA rates |
|
A – 1.15–2.5 % alcohol |
0.5594 cents per litre |
0.5056 cents per litre |
|
B – 2.5–6 % alcohol |
1.6282 cents per litre |
1.5665 cents per litre |
|
C – 6–9% alcohol |
2.9833 cents per litre |
2.6967 cents per litre |
|
D – 9–14% alcohol |
3.7291 cents per litre |
3.3708 cents per litre |
|
E – 14-23% alcohol |
6.3343 cents per litre |
5.6214 cents per litre |
|
F – more than 23% alcohol |
14.4172 cents per litre |
12.7345 cents per litre |
The Legislative Instrument that provides for these new rates is the Pae Ora (Healthy Futures) Alcohol Levy Order 2023.
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2023 will be subject to the new rates.
For further information see other charges, or contact Customs on 0800 428 786 (0800 4 CUSTOMS).