22 NOVEMBER 2007 NEW ZEALAND GAZETTE, No. 127

3301

The only change in the motor vehicle levy is that it is recommended that it is split between petrol levy (60%) and licence
fee (40%).
ACC also recommended that:

● a small number of changes be made to classification units;
● the number of levy risk groups be reduced from 127 to 117 and be based on the latest version of the Australia New Zealand
Standard Industrial Classification (ANZSIC) codes; and
● 41 risk groups for pre-1999 claims levy be maintained.

Individual rates will be finalised and incorporated into levy regulations once the Government has set the average rates.
For a copy of the detailed recommendations made to the Minister for ACC, you can:

● email consultation@acc.co.nz
● write to Levy Consultation, ACC, PO Box 242, Wellington
● call ACC on 0800 ACC RATES (0800 222 7283)

go8029

Customs

Customs and Excise Act 1996

Customs (Volume of Alcohol) Rules 2007

(CR IG/2007)

Pursuant to section 288(1)(g) of the Customs and Excise Act
1996, the chief executive hereby makes the following rules
prescribing the manner in which the volume of alcohol in
an alcoholic beverage is to be ascertained and revokes the
Customs (Volume of Alcohol) Rules 1996, Amendment
No. 1 (CR 1G/1996)*.

R u l e s

1. Title, Commencement, Application and Purpose—

(a) These rules may be cited as the Customs (Volume of
Alcohol) Rules 2007 (CR IG/2007).

(b) These rules shall come into force on the 28th day after
the day of the publication of these rules in the New Zealand
Gazette.

(c) These rules shall apply for the purposes of prescribing
the manner in which the volume of alcohol in an alcoholic
beverage is to be ascertained.

(d) The volume of alcohol in an alcoholic beverage shall
be ascertained by multiplying the quantity of litres of the
particular beverage by its alcoholic strength in accordance
with these rules.

2. Interpretation—In these rules, unless the context
   otherwise requires:

(a) the term "the Act" means the Customs and Excise
Act 1996;

(b) Any terms used in these rules which are defined in
Section 2 of the Act shall have the meanings given
to them by that section;

(c) "targeted strength" means the intended percentage of
alcohol by volume for each product, and each brand
of the product in relation to alcoholic beverages, as
advised by the manufacturer in accordance with such
conditions as may be specified under section 12(2)
of the Act;

(d) "weighted mean value", in relation to beer which is
accounted for in an entry for home consumption,
means the percentage of alcohol by volume obtained
by dividing the total quantity of litres of alcohol, as
ascertained in accordance with these rules, by the
total quantity of litres of beer so entered.\n
3. Methods to ascertain volume of alcohol in beer—The
volume of alcohol in beer may be ascertained by any one or
more of the following processes:

(a) by use of a Servo Chem Automatic Beer Analyser; or

(b) by use of headspace gas chromatography; or

(c) by use of gas chromatography with liquid injection; or

(d) by way of distillation followed either by the
gravimetric measurement of the distillate or by
measurement in an oscillating U-tube type density
meter; or

(e) by use of near infra red spectroscopy.

4. Methods to ascertain volume of alcohol in alcoholic
   beverages other than beer—The volume of alcohol in
   alcoholic beverages other than beer may be ascertained by
   anyone or more of the following processes:

(a) by use of headspace gas chromatography; or

(b) by use of gas chromatography with liquid injection; or

(c) by way of distillation followed either by the
gravimetric measurement of the distillate or by
measurement in an oscillating U-tube type density
meter; or

(d) by way of Hydrometric testing using an OIML
hydrometer of the British Standard BS 5470, in
the case of goods of a class or kind which, if
imported, would be classified in Tariff headings
2208.20 to 2208.60, or in Tariff items 2208.90.42
or 2208.90.48.

Provided that if the Chief Executive has reason to
believe that any alcoholic beverage analysed by use
of the process specified in paragraph (d) of this rule
has had added to it any substance so as to impair
the hydrometer reading, he or she may disregard the
results so obtained and require the beverage to be
analysed using any one or more of the processes
specified in paragraphs (a), (b) or (c) of this Rule.

5. Manner of calculating the volume of alcohol—(1) For
   the purposes of the Act, the volume of alcohol present in an
   alcoholic beverage shall be calculated on an entry as the
   amount corresponding to the value of "C" in accordance
   with the formula:

C = A x B

where:

A is the total quantity of the beverage, in liquid litres,
to which the entry relates; and

B is the alcohol strength of the beverage.

(2) For the purposes of paragraph (1) of this rule, in
respect of alcoholic beverages, other than beer, the alcohol
strength is:

(a) The targeted strength providing that, when tested,
it is equal to the strength obtained from analysis
in accordance with these rules; or

(b) where the targeted strength is not confirmed when
tested, the result obtained by analysis in accordance
with these rules.