Excise Customs-Controlled Area Licences
What excise is
Excise is a form of tax levied by the government and collected by Customs. Alcohol, fuel and tobacco products made and consumed in New Zealand are subject to excise duty. When alcohol, fuel, or tobacco products are imported, an excise-equivalent duty is applied. When excise goods are exported, no duty is charged.
The Excise and Excise-equivalent Duties Table provides a list of goods that are subject to excise duty, the duty rates and the excise-equivalent duty rates. This table is viewable as part of the Working Tariff Document.
What a Customs Controlled Area (CCA) licence is
A CCA licence is required for any premises where excise goods are:
- manufactured
- stored, prior to removal for home consumption
- otherwise handled under Customs control.
The licence ensures that the area meets specific security and operational standards to safeguard excise products and revenue.
Types of CCA licences for excisable goods
There are several types of CCA licence for excise goods, depending on what activity will be done in the licenced area.
Licensed Manufacturing Area (LMA)
This licence is required for premises where excise goods are manufactured. It covers a range of processes, such as:
- fermentation
- brewing
- blending
- distillation
- ageing
- bottling
Off-Site Storage (OSS)
This licence allows businesses to store excise goods at a location separate from the manufacturing site, duty-unpaid. It is useful for businesses needing additional storage capacity due to seasonal peaks or growth.
Export Warehouse
This licence is for premises where excise goods are stored before being exported.
Duty-Free Shop
This licence is for retail outlets that sell excise goods to travellers arriving or departing the country. These shops can store and sell goods without incurring duty, if the goods are sold to arriving or departing travellers.
More information about general CCA licences and lists of general and excise licensees
Excise duty exemptions
There are some situations where excise duty and the requirement to be licensed as a CCA might not apply.
Personal use
If you are making alcohol, tobacco or fuel products for your own use, you might not need to have a CCA licence or pay duty. The exemption criteria is detailed in section 67 of the the Customs and Excise Act 2018.
Duty-free alcohol permits
If you have a duty-free alcohol permit from Customs:
- you do not need to pay duty on alcohol received or used under the authority of the permit
- the alcohol does not need to be stored in a CCA.
More information about duty-free alcohol permits
Excise legislation, regulations and rules
The following legislation, regulations and rules contain information relevant to excise and CCAs.
Excise duty rates
- Excise and Excise-equivalent Duties Table, available as part of the Working Tariff Document
Legislation and regulations
Customs Rules
- Customs (Application for Customs-controlled Area Licenses) Rules 2014 (PDF, 298 KB)
- Customs (Applications for Customs-controlled Area Licences) Rules 2018 (PDF, 2.6 MB)
- Customs (Excisable Goods Entry) Rules 1997 (PDF, 182 KB)
- Customs (Excisable Goods Entry Amendment) Rules 2018 (PDF, 249 KB)
- Customs (Volume of alcohol) 2013 (PDF, 49 KB)