Excise goods

When does this change start?

From 1 October 2018, there will be a number of changes to how Customs treats excisable goods (tobacco, fuel and alcohol).

Who does this change affect?

Manufacturers of excisable goods (tobacco, fuel and alcohol) and tobacco growers.

Do all the changes affect all excise manufacturers?

All excise manufacturers applying for Customs-controlled area (CCA) licenses must be a ‘fit and proper’ person- this includes managers and directors.

How do I show I’m a ‘fit and proper’ person?

To be a ‘fit and proper’ person, you must comply with and not commit any offences under border-related legislation, which includes tests on bankruptcy and Companies Act actions.

New license applications will need a declaration of a fit and proper person status and a Ministry of Justice criminal records report from the applicant and the person who will have day-to-day responsibility for the CAA.

I’m an alcohol/tobacco/fuel excise manufacturer. What changes specifically affect me?

The changes for each excise manufacturer are explained in the Excise goods: At a Glance (PDF 66 KB) located on the Excise pages and on the Information Library page.