Alcohol regulations in New Zealand

Licences needed

Customs Controlled Area (CCA) Licence (Licensed Manufacturing Area - LMA); Food Control Plan / National Programme registration under the Food Act 2014; local council off-licence/on-licence if operating retail sales or cellar door

Authority

New Zealand Customs Service, Ministry for Primary Industries (MPI) / local territorial authority District Licensing Committee (DLC)

Documents

CCA licence application via Business Connect or TSW, site security and floor plans, process description, fit and proper person declaration accompanied by Ministry of Justice criminal record check (within 3 months), customs bond/financial guarantee if required, food safety registration documents

Fees

Customs CCA application fee (standard application and vetting hourly rates apply); local council alcohol licence application fee (risk-based scale, typically NZD $368 to NZD $1,495+)

Time to obtain

2 to 4 months

Who can import

Any registered business or individual with a valid Customs Client Code and registered as a Food Importer with MPI

Licences or registrations

Customs Client Code and Trade Single Window (TSW) declarant access; MPI Food Importer Registration under the Food Act 2014

Authority

New Zealand Customs Service; Ministry for Primary Industries (MPI / New Zealand Food Safety)

Documents

Application for Customs Client Code (NZCS 224/224A), MPI food importer registration, commercial invoice, bill of lading/air waybill, packing list, certificate of origin (if claiming preferential tariff rates)

Fees

MPI food importer registration fee (approx. NZD $112 to NZD $200); Customs import entry transaction fee (approx. NZD $30 to $50 per entry); Customs Client Code application is free

Time to obtain

1 to 3 weeks for registration

Required

no

Process

New Zealand does not operate a pre-market brand or label registration system (no equivalent to US COLA). Labels and formulations must self-comply with the Australia New Zealand Food Standards Code (FSANZ) prior to importation and distribution. Compliance is enforced post-market by New Zealand Food Safety (MPI).

Authority

Food Standards Australia New Zealand (FSANZ) sets standards; Ministry for Primary Industries (New Zealand Food Safety) enforces

Spirits imports must clear through Customs via Trade Single Window (TSW). The importer of record must be registered with Customs and MPI. No import permits per individual spirit consignment under normal circumstances. Physical tax strips or excise stamps are not required in New Zealand. Proof of age and origin may be requested for specific spirit categories (e.g., Scotch Whisky or protected geographical indications) and for preferential tariff treatment.

0% (Free across HS Chapter 2208 in the Working Tariff Document of New Zealand). However, imported spirits are subject to the excise-equivalent duty upon import.

Excise-equivalent duty on distilled spirits containing more than 23% ABV is NZD $68.915 per litre of pure alcohol (effective 1 July 2025; adjusted annually on 1 July according to CPI). Pae Ora (Healthy Futures) Agency levy also applies (approx. NZD $0.15 to $0.20 per litre of pure alcohol). Goods and Services Tax (GST) of 15% is levied on the total landed value (Customs value + duty/excise + freight + insurance).

Private retail system. Distilled spirits may only be sold for off-premise consumption by dedicated licensed bottle stores/specialist liquor stores, hotel bottle stores, or direct from licensed distilleries (spirits are prohibited from sale in supermarkets and grocery stores, which may only sell beer, cider, and wine). On-premise sales are handled by licensed bars, restaurants, and pubs. Standard national maximum trading hours are 7:00 am to 11:00 pm for off-licences and 8:00 am to 4:00 am for on-licences, though local councils enforce tighter limits via Local Alcohol Policies (LAPs).

Allowed. Retailers must hold an off-licence endorsed under section 40 of the Sale and Supply of Alcohol Act 2012 for remote sales. Alcohol deliveries are strictly prohibited between 11:00 pm and 6:00 am, and cannot be delivered on Good Friday, Christmas Day, or before 1:00 pm on Anzac Day. Remote sellers must verify age at time of order and ensure delivery couriers confirm recipient is 18+. Licence details must be prominently displayed on the website.

Compliant with FSANZ Standard 2.7.1 and 2.7.5: Product name/trade description; statement of alcohol content as % ABV or mL/100 mL; standard drinks statement (number of standard drinks based on 10g pure alcohol per standard drink); mandatory pregnancy warning mark (prescribed pictogram and warning wording 'Alcohol can cause lifelong harm to your baby' within a bordered space) on all retail packaged drinks >1.15% ABV; net contents; lot or batch identification; business name and physical address of the supplier/importer in New Zealand or Australia. No fiscal stamps/strip stamps required.

Regulated under section 237 of the Sale and Supply of Alcohol Act 2012 and the Advertising Standards Authority (ASA) Alcohol Advertising and Promotion Code. Prohibits advertising that encourages excessive consumption, targets minors, portrays alcohol as a hero/essential to success, or offers discounts of 25% or more outside licensed premises or remote sale catalogues. Alcohol ads are restricted to channels where at least 80% of the audience is expected to be adult, and actors must be and appear at least 25 years old.

Under FSANZ Standard 2.7.5: A spirit is an alcoholic beverage produced by distillation of fermented liquor derived from food sources. All foods sold as spirits must contain no less than 37% ABV (with the exception of Tequila, which must contain no less than 35% ABV). Brandy must be produced solely from grape wine or fermented grape juice. Liqueurs must be a spirit flavoured or mixed with food ingredients and contain more than 15% ABV. Geographical indications for spirits are legally protected.

No entirely dry towns, but local councils maintain alcohol-free zones/public place alcohol bans where carrying or drinking alcohol in public places is banned. Licensing trusts (such as in West Auckland - Waitākere and Portage) hold statutory retail monopoly privileges in certain community districts, limiting private retail stores.

• Implementation of the Sale and Supply of Alcohol (Community Participation) Amendment Act, making Local Alcohol Policies (LAPs) easier for councils to implement without legal appeals and removing cross-examination in licensing hearings.
• Annual indexation adjustments to spirits excise rates by New Zealand Customs under the Excise and Excise-equivalent Duties Table Amendment Orders, reaching NZD $68.915 per litre of alcohol from 1 July 2025.
• Gazettal of FSANZ Proposal P1059 mandating energy labelling (kilojoule declarations) on packaged alcoholic beverages, setting a multi-year transition period for manufacturers and importers.
• Full enforcement of mandatory FSANZ pregnancy warning marks and pictograms across all retail alcoholic drinks following expiration of transition provisions.

New Zealand has zero import tariffs on spirits and no pre-market label approval bottleneck, creating smooth logistics for premium distillers. Market growth is strongest in ultra-premium gin, single malt whisky, premium agave spirits, and high-end RTDs sold through specialized retail chains and hospitality venues.

• New Zealand Customs Service
• New Zealand Food Safety / Ministry for Primary Industries (MPI)
• Ministry of Justice
• Food Standards Australia New Zealand (FSANZ)
• Health New Zealand (Te Whatu Ora) / Alcohol.org.nz

1. New Zealand Customs Service - New excise duty rates for alcohol from 1 July 2025
2. New Zealand Customs Service - Excise Customs-Controlled Area Licences
3. Ministry for Primary Industries - Pregnancy warning labels on alcohol
4. Food Standards Australia New Zealand - Standard 2.7.5 Spirits
5. New Zealand Legislation - Sale and Supply of Alcohol Act 2012