ANNOUNCEMENT FROM CUSTOMS ON 28 May 2025:
I can now confirm that these changes were approved by the Executive Council earlier this week and will come into force at midnight on1 July 2025.
The changes to excise and excise-equivalent duty are based on the 2.5% movement in the Consumer Price Index (excluding credit servies) to 31 March 2025.
These changes will be published in the Gazette and on Customs’ website tomorrow afternoon.
For reference, the rates are provided in the table below:
| Description | Current excise rate (GST excl.) to 30 June 2025 | New excise rate (GST excl.) from 1 July 2025 |
| Containing more than 1.15 % vol., but not more than 2.5 % vol. | 55.351 cents per litre of beverage | 56.747 cents per litre of beverage |
| Containing more than 2.5 % vol., but not more than 6 % vol. | $36.905 per litre of alcohol | $37.836 per litre of alcohol |
| Containing more than 6 % vol., but not more than 9 % vol. | $2.9524 per litre of beverage | $3.0268 per litre of beverage |
| Containing more than 9 % vol., but not more than 14 % vol. | $3.6905 per litre of beverage | $3.7836 per litre of beverage |
| Containing more than 14 % vol., but not more than 23 % vol. | $67.220 per litre of alcohol | $68.915 per litre of alcohol |
| Containing more than 23 % vol. | $67.220 per litre of alcohol | $68.915 per litre of alcohol |
Under the Pae Ora (Healthy Futures) Act 2022 levies may be imposed to enable the Ministry of Health to recover costs it incurs in addressing alcohol-related harm, and in its other alcohol related activities. The levy amounts are still under consideration. The Ministry of Health will advise you of the final levy rates as soon as practicable.
