From 1 October 2018 Customs will have a new Act. The changes mainly affect our business customers. Find out what this may mean for your business.
Apply for a licence
Licence your premises
If you’re making excisable items, you must licence your premises as a:
- Customs-Controlled Area (CCA), or
- Licensed Manufacturing Area (LMAs are a type of CCA).
Once your premises are licensed, you can only make excisable items in that location. When you move the items from that area, you must pay excise duty.
If the items you make are actually made by someone else, they must be licensed and will have to pay excise duty.
You must apply for a CCA licence if you’re:
- making alcohol products in NZ
- the first owner of alcohol products made in NZ, but not making them
- providing offsite storage for alcohol products.
Alcohol products are:
- ethanol blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table
- alcohol products specified in items 99.10 to 99.50 of Part A of the Excise and Excise-equivalent Duties Table.
If you make alcohol and need to store it in another location, you must apply for an off-site storage licence. The off-site storage area can be in a different geographical area.
Alcohol excise plans
We are replacing procedure statements with alcohol excise plans (AEPs). AEPs set out the terms, conditions or restrictions of your licence to manufacture alcohol products under the Customs and Excise Act.
New licensees will get an AEP immediately. We’ll move current licensees (as at 1 February 2017) from procedure statements to AEPs which will take approximately 18 months.
Tobacco products are any products made from tobacco.
Fuel products are:
- biofuel or biofuel blends specified in item 99.75 of Part A of the Excise and Excise-equivalent Duties Table
- petrol blends specified in item 99.75 of Part A of the Excise and Excise-Equivalent Duties Table.
Once you’re licensed, we’ll send you an excise plan, containing:
- the terms, conditions and restrictions of the licence
- the operating procedures for your licence, including how often you must lodge excise returns.
Off-site storage licences
If you make alcohol, you can apply to have an off-site storage area – without paying excise duty on the products in it – in a different geographical location from your LMA.
To apply for an off-site storage license for your alcohol, you must:
- complete Form C11 - Application for Customs-Controlled Area licence (DOC 145 KB)
- send it, along with any other relevant information, to your nearest Customs office.
If you have an existing licensed off-site storage area and would like to expand the types of alcohol products you store there, contact your local excise Customs officer.
If you’re a manufacturer and want a licensed off-site storage area, you must be able to prove that:
- your LMA doesn’t have enough space to store all your product
- your record-keeping systems are able to track inventory between your LMA and your off-site storage site(s).
If you’re not a manufacturer, you can also apply for a licence for an off-site storage area.
Your AEP will cover where the licensed off-site storage area is.
If you’re the manufacturer, you’re responsible for paying excise duty on any product stored in a licensed off-site storage area when it’s removed from that area.
You must store tobacco and fuel products in your LMA.
You must keep records of all items:
- entering your CCA
- being made or consumed in your CCA
- leaving your CCA.
This includes all manufacturing, purchase and sales records, as well as stocktake inventories.
You must keep all your records for at least seven years, and be able to show them to us on request.