NZ Customs Release

Businesses, organisations and individuals applying for a duty-free alcohol permit are now able to use Business Connect to complete their application and renewals. Business Connect allows users to store applications, saving time - a renewal application can be pre-filled using previously supplied information. 

The PDF form remains available from the Customs website and has been updated to cater for applications and renewals. 

Permit templates have also been updated to simplify content and standardise conditions. Permits NZCS 241 and NZCS 242 (for receiving, using and on-supplying duty-free alcohol) will now be issued for a period of 24 months, double the current permit length.

These changes to duty-free alcohol application and permits will provide a better user experience and make permit conditions easier to understand. 

The annual indexation increase to excise and excise-equivalent duty rates will take place on 1 January 2025. The reduced excise and excise-equivalent duty rates on heated tobacco products will also be made permanent and indexed on 1 January 2025.

These increases will raise excise and excise-equivalent duty rates on tobacco, tobacco products, and heated tobacco products by 2.23 percent.

The Ministry of Health is continuing to monitor the impact of the reduced excise rates on Heated Tobacco Products as part of the 12-month trial period.

From 1 January 2025, changes to the Synthetic Greenhouse Gas (Goods) Levy will decrease levy rates. No additional items will be levied with this year's update.
    
The Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (Schedule 2) sets out the levy rate changes.

Find out more on the Ministry for the Environment's website.

Importers, exporters and their agents are advised that consultation is now open on the statutory review of the Russia Sanctions Act (RSA).  The review is focused on examining the operation and effectiveness of the RSA.

The Ministry of Foreign Affairs and Trade (MFAT) is seeking feedback from stakeholders on the RSA and regulations to get a better understanding of what is and is not working with the Act and how stakeholders find their interaction with the statutory framework.
 
More information including the consultation document, and how to have your say can be found on the MFAT website.

Submissions close 5 pm Monday 16 December 2024. Any questions please contact RSAreview@mfat.govt.nz.
 

Importers, exporters and their agents are advised that consultation is now open on the proposed operational details for the Legal Harvest Assurance System.

This system will cover imports and exports of timber and a wide range of timber containing products. It is important that all of those potentially affected are aware of the proposals and have their say. By being aware and being involved, you can assist in the design of an effective and efficient system.
 
More information including the consultation document, and how to have your say can be found on the Ministry for Primary Industry's website.

Any questions please contact mpi.forestry@mpi.govt.nz.

We would like to remind excise clients that the due date for payment of excise entries lodged for the November 2024 excise period (the removals of alcohol products in November 2024), is Tuesday, 24 December 2024. 

This is the last working day of the month this year, as set out in the Legislation Act 2019. Customs will be consulting with industry and looking at amending Customs regulations to see if we can prevent this situation occurring again in 2025.

How this will effect you

This means your payment is due one week earlier than it usually is at this time of year.  It is important to pay by the due date to avoid late payment penalties and compensatory interest being charged.

If you are unable to make the payment on 24 December 2024, please email revenue@customs.govt.nz and we will contact you for further information.