Corporate & Commercial

Excise and taxation

Customs and Excise Act 1996

Excise duty must be paid on the production of wine. Excise is a tax levied on wineries by the Government under the Customs and Excise Act. The manufacture, import and export of wine is subject to the control of the New Zealand Customs Service.

Licensed Manufacturing Areas

Any area used for the manufacture of wine must be a licensed manufacturing area. An application for a Customs Controlled Area (CCA) licence may be made by the owner, occupier or person in charge of the area to be licensed.

It is an offence to manufacture wine without a CCA licence. An individual who fails to comply with this requirement is liable upon conviction to a fine of up to $5,000 and any body corporate convicted may be fined up to $10,000. The obligation to pay excise duty remains regardless of whether a CCA licence has been obtained.

The application must be submitted to the local Customs office. The application should include a diagrammatic plan of the area to be licensed. Application forms are available on the New Zealand Customs website.

Order a full copy of the Winegrowers' Legal Guide.

Enquiries and information

For more information about the Winegrowers' Legal Guide, please contact:

David McGregor
Senior Partner, Auckland

Philip Gregan
NZ Winegrowers