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Excise duty is a charge imposed by the government on certain products sourced from overseas and some products produced within New Zealand.

In some cases, the NZ Transport Agency can offer refunds of excise duty.

Who’s entitled to a refund?

You’re entitled to a refund of the excise duty and the goods and services tax (GST) charged on motor spirits that’s used:

  • as fuel in an exempted vehicle
  • as fuel in a road user charges-licensed vehicle
  • as fuel in a commercial vessel
  • for search and rescue purposes in a dedicated rescue vessel
  • for commercial purposes other than as fuel in any motor vehicle, vessel, or aircraft.

The legislative provisions relating to refunds of excise duty on fuel are:

What’s an exempt vehicle?

The definition of an exempt vehicle is: a motor vehicle that is exempted from registration under part 17 of the Land Transport Act 1998 (external link)  and is used for commercial purposes, or a vehicle listed in the schedule to the regulations.

In general, agricultural vehicles, some mobile machinery and commercial vehicles that don’t travel on the road are exempt vehicles.

What’s a commercial vessel?

Commercial vessels are vessels that are operated exclusively or principally for commercial purposes. Such vessels are required by maritime law to be issued with a Maritime Safety Authority (MSA) number.

If a vessel doesn't have a current MSA number, it must operate under an approved Maritime Safety Authority safety plan.

If a vessel doesn’t have either a current MSA number or an approved safety plan, it can’t be deemed commercial and isn’t eligible for a refund of excise duty.

Vessels operated by the Royal New Zealand Coastguard are also classed as commercial vessels.

Fuel types eligible for a refund

The types of fuel eligible for a refund are:

  • motor spirits
  • CNG
  • LPG.

Fuels not eligible for a refund

The following fuel types aren’t eligible for a refund:

  • any fuel used for a motor vehicle that's used principally in vehicle races, trials, or other sporting events
  • fuel used in recreational boats and pleasure craft
  • fuel that has already had excise duty refunded
  • diesel.

ACC levy

The ACC levy was introduced on 1 July 2003. It goes into the ACC Motor Vehicle Account, which covers the cost of accidents and rehabilitation for victims of accidents.

However, provision has been made for the refund of the Motor Vehicle Account Levy for exempted vehicles and for fuel used for commercial purposes. These refunds are automatically added onto the refund of fuel excise duty.

The one exception is vehicles that are over 3.5 tonnes gross vehicle mass and petrol powered. Owners of these vehicles are liable for the Motor Vehicles Account Levy, and do not receive the levy refund.

How to claim a refund

To start claiming a refund of excise duty, you must first complete a registration form which, once approved, will assign you a customer number. The information you provide in the registration form tells us who you are, what you do and why you may be eligible for a refund.

Once you’ve been assigned a customer number you need to fill out an MR70 form to apply for a refund of excise duty. You can download the form below or contact the Fuel Excise Duty department for a hard copy.

To get a registration form or MR70 application forms sent to you, please phone us on 0800 108 809 and ask to be put through to Fuel Excise Duty.

Download the MR70 excise refund form [PDF, 281 KB]

Lodge your application within three months of the close of a quarter (quarters close 31 March, 30 June, 30 September and 31 December).

  • If your application isn't lodged within this time frame, but within two years of the close of a quarter, then the refund is reduced by 10 percent.
  • Any application made later than two years from the close of any quarter won't be accepted unless the Transport Agency is satisfied that special circumstances exist.

Attach copies of all purchase receipts to your application. The delivery or purchase date on the receipts must fall within the dates of the quarter you're claiming for. The MR70 form asks you to summarise all purchases and fuel used. Please ensure that you fill this in correctly.

You must declare and deduct any fuel that is used for non-eligible purposes, but which is included in your purchases.

You must list all the vehicles that use the fuel you're claiming for, together with details of fuel usage for commercial purposes.

All applications must be signed to declare that the information provided is true and correct.

Claims are paid by direct credit to a nominated bank account and a summary payment advice is sent by email.

Are claims subject to audit?

Yes. The Transport Agency’s Crown Revenue Team carries out audits of claims and may refer claims to field audit officers to complete on-site inspections.

If you make a claim, you need to keep your records for three years. You must also retain the customer copy or a photocopy of the MR70 form for each claim.

Under section 43 of the Land Transport Management Act 2003 (external link) , the Transport Agency can prosecute people submitting incorrect or fraudulent claims. A fine not exceeding $2000 can be imposed on summary conviction.

Serious cases may result in fraud charges being laid under the provisions of the Crimes Act 1961.

We won't accept any claims that are incorrect or missing supporting information.

Download Factsheet 14 – Excise duty: who can get refunds and how [PDF, 63 KB]

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