New excise duty and levy rates for alcohol from 1 July 2024
01.49pm 12 June 2024
The annual adjustment to the excise and excise-equivalent duty rates and levy rates on alcoholic beverages will take place on 1 July 2024.
New excise duty rates for alcohol from 1 July 2024
The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages will take place on 1 July 2024.
The annual adjustment is based on movements in the Consumer Price Index excluding credit services over the 12-month period up to 31 March 2024.
The rates are summarised as:
|
Current excise rate (GST excl.) to 30 June 2024 |
New excise rate (GST excl.) from 1 July 2024 |
|
53.170 cents per litre of beverage |
55.351 cents per litre of beverage |
|
$35.451 per litre of alcohol |
$36.905 per litre of alcohol |
|
$2.8361 per litre of beverage |
$2.9524 per litre of beverage |
|
$3.5451 per litre of beverage |
$3.6905 per litre of beverage |
|
$64.571 per litre of alcohol |
$67.220 per litre of alcohol |
The Legislative Instrument that provides for these new rates is set out in the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2024 (PDF, 235 KB).
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2024 will be subject to the new rates.
For further information, see the Allowances and charges and What is excise sections, or please contact Customs on 0800 428 786 (0800 4 CUSTOMS).
New Pae Ora (Healthy Futures) Agency Levy rates for alcohol from 1 July 2024
The annual adjustment to the levy rates on alcoholic beverages will take place on 1 July 2024.
The new Alcohol Levy rates are:
|
Class |
Current rates to 30 June 2024 |
New rates from 1 July 2024 |
|
A – 1.15–2.5 % alcohol |
0.5056 cents per litre |
0.7450 cents per litre |
|
B – 2.5–6 % alcohol |
1.5665 cents per litre |
2.3476 cents per litre |
|
C – 6–9% alcohol |
2.6967cents per litre |
3.9732 cents per litre |
|
D – 9–14% alcohol |
3.3708 cents per litre |
4.9665 cents per litre |
|
E – 14–23% alcohol |
5.6214 cents per litre |
8.6657 cents per litre |
|
F – more than 23% alcohol |
12.7345 cents per litre |
18.5936 cents per litre |
The Legislative Instrument that provides for these new rates is the Pae Ora (Healthy Futures) Alcohol Levy Order 2024.
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2024 will be subject to the new rates.
For further information see the Other charges page, or contact Customs on 0800 428 786 (0800 4 CUSTOMS).