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

Legislation and regulations

Customs Rules