- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
New HPA Levy rates for alcohol
The annual adjustment to the levy rates on alcoholic beverages will take place on 1 July 2017.
The new HPA rates are:
|Class||Current HPA rates to 30 June 2017||New HPA rates from 1 July 2017|
|A – 1.15–2.5 % alcohol||0.5707 cents per litre||0.5409 cents per litre|
|B – 2.5–6 % alcohol||1.6945 cents per litre||1.6152 cents per litre|
|C – 6–9% alcohol||3.0435 cents per litre||2.8847 cents per litre|
|D – 9–14% alcohol||3.8043 cents per litre||3.6059 cents per litre|
|E – 13-23% alcohol||6.8014 cents per litre||6.4281 cents per litre|
|F – more than 23% alcohol||14.5799 cents per litre||12.4064 cents per litre|
The Legislative Instrument that provides for these new rates is the New Zealand Public Health and Disability (Health Promotion Agency Levy) Order 2017.
Alcoholic beverages removed from a licensed manufacturing area or imported after midnight on 30 June 2017 will be subject to the new rates.
For further information see the Duties & charges section, or contact Customs on 0800 428 786 (0800 4 CUSTOMS).