Seanz
Well-Known Member
However, it is legal to import tobacco products for personal use
Each individual entering New Zealand may bring in tobacco for their personal use provided it does not
exceed the duty free allowance which is currently set at 200 cigarettes or 250 grams of tobacco, or a
combination weighing no more than 250 grams. If an individual brings in more than their duty free
allowance then they are required to declare and pay excise duty or have the extra tobacco confiscated.
It is illegal to manufacture tobacco without paying excise duties
Growing and harvesting tobacco is legal in New Zealand, but manufacturing must be done on premises
licensed by the New Zealand Customs Service, and excise duty paid on the finished product. Tobacco
manufacturing, which includes the process of cutting, pressing, drying, crushing or rubbing any raw or leaf
tobacco, is subject to tobacco excise duty. The sale of partially manufactured tobacco or the sale of
tobacco scraps, off cuts, waste or clippings also attracts excise duty.
However, it is legal to manufacture tobacco at home for personal use
Under a recent amendment to the Customs and Excise Act 1996, it is legal to manufacture tobacco in a
private house or dwelling place provided:
• The tobacco is manufactured by an individual who is aged 18 years or older;
• The individual manufactures the tobacco in the individual’s private house or dwelling place for the
individual’s use and not for sale to any other person;
• The leaves or plants used in the manufacture of the tobacco were grown on land on which the
individual’s private house or dwelling place is located and is for the individual’s personal use and not
for sale or disposition to any other person; and
• The amount of manufactured tobacco does not exceed 15 kilograms per year (equivalent to about 89
RYO cigarettes per day).
Committing an offence could result in fines or imprisonment
Those who breach the (tobacco) provisions of the Customs and Excise Act 1996 (and its amendments) are
liable on conviction to penalties that are up to:
• In the case of an individual, imprisonment for a term not exceeding 6 months or to a fine not
exceeding $20,000, or to both; or
• In the case of a body corporate, to a fine not exceeding $100,000.
Offences can be committed across a number of sections in the Act including but not limited to;
• Manufacture of cigarettes/tobacco in an unlicensed area;
• Possession of cigarettes/tobacco that the person knows is uncustomed goods;
• Purchasing, selling, exchanging or otherwise acquiring or disposing of cigarettes/tobacco that the
person knows are uncustomed goods;
• Knowingly concealing any cigarettes/tobacco that the person knows are dutiable; and
• Defrauding the revenue of Customs including evading payment of excise duty or full excise duty on
cigarettes/tobacco and obtaining an excise duty refund when not entitled.
There is also the possibility of conviction under the Crimes Act 1961 for false documentation which carries
further fines and/or jail terms.
Each individual entering New Zealand may bring in tobacco for their personal use provided it does not
exceed the duty free allowance which is currently set at 200 cigarettes or 250 grams of tobacco, or a
combination weighing no more than 250 grams. If an individual brings in more than their duty free
allowance then they are required to declare and pay excise duty or have the extra tobacco confiscated.
It is illegal to manufacture tobacco without paying excise duties
Growing and harvesting tobacco is legal in New Zealand, but manufacturing must be done on premises
licensed by the New Zealand Customs Service, and excise duty paid on the finished product. Tobacco
manufacturing, which includes the process of cutting, pressing, drying, crushing or rubbing any raw or leaf
tobacco, is subject to tobacco excise duty. The sale of partially manufactured tobacco or the sale of
tobacco scraps, off cuts, waste or clippings also attracts excise duty.
However, it is legal to manufacture tobacco at home for personal use
Under a recent amendment to the Customs and Excise Act 1996, it is legal to manufacture tobacco in a
private house or dwelling place provided:
• The tobacco is manufactured by an individual who is aged 18 years or older;
• The individual manufactures the tobacco in the individual’s private house or dwelling place for the
individual’s use and not for sale to any other person;
• The leaves or plants used in the manufacture of the tobacco were grown on land on which the
individual’s private house or dwelling place is located and is for the individual’s personal use and not
for sale or disposition to any other person; and
• The amount of manufactured tobacco does not exceed 15 kilograms per year (equivalent to about 89
RYO cigarettes per day).
Committing an offence could result in fines or imprisonment
Those who breach the (tobacco) provisions of the Customs and Excise Act 1996 (and its amendments) are
liable on conviction to penalties that are up to:
• In the case of an individual, imprisonment for a term not exceeding 6 months or to a fine not
exceeding $20,000, or to both; or
• In the case of a body corporate, to a fine not exceeding $100,000.
Offences can be committed across a number of sections in the Act including but not limited to;
• Manufacture of cigarettes/tobacco in an unlicensed area;
• Possession of cigarettes/tobacco that the person knows is uncustomed goods;
• Purchasing, selling, exchanging or otherwise acquiring or disposing of cigarettes/tobacco that the
person knows are uncustomed goods;
• Knowingly concealing any cigarettes/tobacco that the person knows are dutiable; and
• Defrauding the revenue of Customs including evading payment of excise duty or full excise duty on
cigarettes/tobacco and obtaining an excise duty refund when not entitled.
There is also the possibility of conviction under the Crimes Act 1961 for false documentation which carries
further fines and/or jail terms.