Under the Legislation Act 2019, notice is given of the making of the following secondary legislation:

This secondary legislation can be accessed at the New Zealand Customs Service website: www.customs.govt.nz or ordered by mail from New Zealand Customs Service, PO Box 2218, Wellington 6140, Attention: Corporate Services. Please quote title when placing an order. Prices are supplied on application. An updated version of the Excise and Excise-equivalent Duties Table will be accessible and available in the same ways.

Commencement—

The order will come into force on 1 July 2023.

Effect of the Secondary Legislation—

The order adjusts the excise and excise-equivalent duties on alcoholic beverages to reflect the movement in the Consumers Price Index (excluding credit services) over the 12-month period ending on 31 March 2023.

The order also fixes an error in relation to excise item 99.44, to adjust the rates for that excise item to the rates they would have been had the annual Consumer Price Index increases been made each year since 1 July 2019. This will ensure that the rates for excise item 99.44 align with the rates for other alcohol excise items. This correction is made under clause 44 of Schedule 1 of the Customs and Excise Act 2018.