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By what date must an Order in Council amending the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 2018 be made in order for any change to fuel excise duty rates to take effect on 1 January 2027?

Answered Question 34887 (2026)
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Asked by

Tangi Utikere

Member for Palmerston North · Labour Party

Question

  • By what date must an Order in Council amending the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 2018 be made in order for any change to fuel excise duty rates to take effect on 1 January 2027?

Answered by

Hon Chris Bishop

Member for Hutt South · National Party · Minister of Transport

Answer

An Order in Council cannot be used to amend the current fuel excise duty rate for it to take effect on 1 January 2027. Under the Customs and Excise Act 2018, fuel excise duty rates may only be amended by Order in Council in the second or third financial year after the financial year in which the rate came into force. As the current rate came into force in 2020, it is outside that period. Accordingly, any change to the fuel excise duty rate taking effect on 1 January 2027 would require an Act of Parliament, rather than an Order in Council.