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Excise items and duty rates

This page has information about:

  • how to use the Excise and Excise-equivalent Duties Table (EEDT) to find the excise item number and duty rate for your goods
  • how to calculate excise duty.

Where to locate excise item numbers and duty rates

The Excise and Excise-equivalent Duties Table, part of the Working Tariff Document, lists the excise item numbers and excise duty rates for alcohol, tobacco, and fuel products.

Excise item numbers identify the type of product in excise entries (also referred to as declarations). Each product category has its own set of item numbers which are located in the Excise and Excise-equivalent Duties Table (EEDT):

  1. Access the Excise and Excise-equivalent Duties Table (EEDT) at the Working Tariff Document.

  2. Find the correct Table
    Locate the table titled “PART A - Goods Manufactured in New Zealand”.

  3. Match the Product Description
    Find the area in table that contains your type of product (alcohol, fuel or tobacco), then look more closely within the “Goods” column to find the description matching your specific product.

  4. Identify the Excise Item Number
    Once you’ve found the correct product, the excise item number will be in the column to the left of the description. You’ll use this number in your excise entry. When making your entry, add the number as a continuous string without periods, and each item number must be on a separate line.

Duty rates determine the amount of excise duty payable. The applicable units of measurement—such as litres or kilograms—varies by product. These are specified in the Excise and Excise-equivalent Duties Table.

To find the duty rate:

  1. Find the excise item. Use the steps above to find your excise product in the Excise and Excise-equivalent Duties Table.
  2. Find the Duty Rate. The “Rates of duty” column provides the duty rate, specified as an amount per unit of measure.

This duty rate does not include additional levies or fees (for example, Alcohol levy).

  1. Identify the unit of measurement. The unit of measurement is stated in the “Unit” column of the Excise and Excise-equivalent Duties Table. 
  • For alcohol, this may be:
    • litres of the product (per l)
    • litres of alcohol in the product (per l al).  
  • For tobacco, this may be:
    • per kilogram
    • per thousand cigarettes (per KTC)
    • per thousand units.  
  • For fuel, this may be:
    • per litre (per l)
    • per cubic meter (per 1ms)
    • per gigajoule. 

Excise duty is calculated by multiplying the duty rate with the quantity of your product.

You also use the Excise Duty Estimator.

Example

200L of Beer with an abv of 5%

Screenshot of the tariff showing the item and quantities to reference to determine excise duty.

  • Excise Item Number: 99.10.50G
  • Unit of measurement: Per litres of alcohol
  • Duty Rate: $36.905 per litre of alcohol
  • Quantity of Goods: 5% of 200 = 10 Litres
  • Calculate the Excise Duty: 10 x $36.905 = $369.05

Product classification

If you're unsure about the classification of your product, an Excise and Licensing Customs officer may be able to assist you. If your product is uncommon, you may need to request a ruling from Customs to identify the classification for your goods.