Domestically manufactured excisable goods 


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Domestically manufactured excisable goods



Goods manufactured in New Zealand, on which excise duty is payable in accordance with Part A of Schedule 3 of the Customs and Excise Act 1996 (eg wine, beer, spirits, fuel, tobacco, etc).​

 

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Drawback

​A refund of duty when goods which have been imported are re-exported.

 

Dumped goods

​Goods sold to importers in New Zealand at prices lower than their selling price in the exporter’s domestic market – or at prices lower than their full cost. The amount or margin of dumping can be offset by imposing an anti-dumping duty.

 

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Duty

​Money payable on imported goods in accordance with The Working Tariff Document

 

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Duty rate

​All goods attract different rates, depending on their type. Rates are set in The Working Tariff Document of New Zealand according to the tariff classification of the goods. The duty rate is then multiplied by the Customs value to work out the Customs duty.

 

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Duty-free

​This is where no Customs duty is payable on an item when it comes into a country.

EDI

Electronic Data Interchange – the electronic transmission of data.

 

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EEO

​Equal Employment Opportunity.

 

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Electronic Cargo Information (ECI)

​An ECI can be used to clear imported or exported goods under NZ$1,000 in value. An ECI provides summary details of either single or multiple items and tariff classification of the goods is not required. ECI’s are lodged through Customs online declarations website or through Electronic Data Interchange (EDI).

 

Electronic Data Interchange (EDI)

​Allows you to lodge your import or export entry clearances into CusMod.

 

Excisable goods

​Alcohol, tobacco or fuel that is manufactured in a native country.

 

Excise duty

​Duty payable on domestically manufactured commercial goods in accordance with Part A of Schedule 3 of the Customs and Excise Act 1996.

Excise licensee

​A person or company licensed by the New Zealand Customs Service to manufacture excisable goods.

 

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Excise-equivalent duty

​Duty payable on imported excisable goods in accordance with Part B of Schedule 3 of the Customs and Excise Act 1996.

 

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Export entry

​A declaration used by government to collect trade data and to ensure compliance with legislation.

Export entry clearance fee

A fee charged by Customs for processing the clearance of goods exported out of New Zealand.​

 

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Export warehouse CCA

​Place licensed to store imported goods and domestically manufactured goods – without payment of duty, excise duty, excise-equivalent duty or GST – pending the export of those goods. See also Customs Controlled Areas.

 

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Forfeit goods

​Where the title of the goods moves to the Crown. This is because the goods have breached the Customs and Excise Act 1996. When goods become forfeit, the owner’s entitlement to the goods ceases.

 

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Free on board (FOB)

​The total value of goods for export at the time they are loaded on board the export craft or are accepted by the postal service. The value includes all costs to that point, such as packaging, packing and transport.

Free Zone

An area within a country (a seaport, airport, warehouse or any designated area) regarded as being outside its customs territory.
Importers may therefore bring goods of foreign origin into such areas without paying customs duties and taxes. This is always pending eventual processing, trans-shipment or re-exportation.
Free zones were once numerous and prosperous when tariffs were higher many years ago. Some still exist in capital cities, transport junctions and major seaports, but their number and prominence have declined as tariffs have fallen in recent years.
Free zones may also be known as "free ports," "free warehouses," "free trade zones" and "foreign trade zones."

 

FrontLine

A business partnership programme, designed to link the New Zealand Customs Service and business for the purpose of advancing trade, improving community development, and ensuring better enforcement. FrontLine administers such things as the Secure Export Scheme and training courses.​



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