Title
1 Short Title and commencement
2 Interpretation
3 Act to bind the Crown
4 Application of Act in certain cases
Part 1
Administration
5 New Zealand Customs Service
6 Authorised persons
7 Identity cards
8 Customs flag
Part 2
Customs places Customs controlled areas, and Customs-approved areas for storing exports
Customs places
9 Customs places
Customs controlled areas
10 Customs controlled areas
11 Application for licence
12 Grant or refusal of licence
13 Variation or revocation of conditions
14 Revocation or suspension of licence
15 Surrender of licence
16 Closing of Customs controlled area
17 Liabilities not affected by ceasing to act as licensee
18 Customs facilities in Customs controlled areas
19 Storage charges
Customs-approved areas for storing exports (CASEs)
19A Purpose of sections 19B to 19H
19B Areas that may be licensed as CASEs
19C Application for area to be licensed as CASE
19D Licences for CASEs
19E Access of Customs officers to CASEs
19F Examination of goods to be exported and that have been brought to CASE
19G Detaining and searching vehicles for goods to be exported and that have been brought to CASE
19H Customs facilities in CASEs
Part 3
Arrival and departure of goods, persons, and craft
20 Goods subject to control of Customs
Arrival of craft into New Zealand
21 Advice of arrival, etc
22 Requirement to answer questions
23 Bringing-to of ship
24 Craft to arrive at nominated Customs place only
25 Craft arriving at place other than nominated Customs place
26 Inward report
Arrival of persons
27 Persons arriving in New Zealand to report to Customs officer or Police station
28 Disembarkation
29 Baggage to be presented
Departure of persons
30 Persons departing from New Zealand to depart from Customs place
31 Embarkation
32 Outgoing baggage to be presented
Further requirements relating to persons arriving in or departing from New Zealand
32A Use of electronic communication devices prohibited in certain places
32B Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
32C Cases requiring investigation for public health or law enforcement purposes
Departure of craft
33 Clearance of craft
34 Certificate of clearance
34A Fees and charges relating to granting certificate of clearance
35 Boarding of outward craft
36 Production of certificate of clearance
37 Departure to be from Customs place only
38 Regulations relating to stores for craft
Part 3A
Customs access to and use of information about border-crossing goods, persons, and craft
Preliminary provisions
38A Interpretation
38B Purpose of this Part
Who must give Customs access to information
38C Persons to whom section 38D or section 38E applies
Information to which access must be given
38D Information about border-crossing craft
38E Information about border-crossing persons
38F Further provisions about giving Customs access to information under section 38D or section 38E
Use of information to which access must be given
38G Controls on use by Customs of information
Searching and viewing by Customs of information about border-crossing persons
38H Information about travel within 28-day period
38I Information about other travel may be searched for information relating to travellers within 28-day period
38J Search and viewing warrants
38K Search and viewing without warrant in emergencies
38L Procedure if viewing of information not authorised
38M Security of applications for warrants
38N Information and disclosure in section 38M(7)
Miscellaneous provisions
38O Disposal of information collected by Customs
38P Protection of persons acting under authority of Part
38Q Part does not limit other access to or use of information
Part 4
Entry and accounting for goods
Importation of goods
39 Entry of imported goods
39A Entry of imported goods in multiple or split shipments
40 Regulations relating to entry of imported goods
40A Fees and charges relating to importation of goods
41 Imported goods to be dealt with according to entry
42 Cancellation and amendments of entries [Repealed]
43 Unloading goods
44 Craft imported otherwise than as cargo
45 Samples or illustrations
Transportation within New Zealand
46 Transportation of imported goods
47 Removal of goods from Customs controlled area
48 Temporary removal of goods from Customs controlled area
Exportation of goods
49 Entry of goods for export
50 Regulations relating to entry of goods for export
50A Fees and charges relating to exportation of goods
51 Goods for export to be dealt with according to entry
52 Goods for export not to be landed
53 Time of exportation
Customs seals
53A Customs seal may be used in relation to goods for export
53B Warning notices for packages in relation to which seal used
Customs-approved secure exports schemes
53C Chief executive may approve secure exports scheme
53D Purpose of secure exports scheme
53E Matters to be specified in secure exports scheme
53F Matters to be acknowledged in secure exports scheme
53G Goods to be exported under Customs-approved secure exports scheme may be exported under drawback
53H Use of Customs seals in relation to goods to be exported under Customs-approved secure exports schemes
53I Exporters may be involved in exportation of goods outside Customs-approved secure exports scheme
53J Review of Customs-approved secure exports scheme
Part 5
Prohibited imports and prohibited exports
54 Prohibited imports
55 Duration of Orders in Council prohibiting imports
56 Prohibited exports
57 Duration of Orders in Council prohibiting exports
58 Production of licence or permit for goods
Part 6
Duties
59 Certain terms defined in Tariff Act 1988
Valuation of goods
60 Importer to specify Customs value on entry
61 Amendment of valuation assessment
62 Foreign currency
63 Crown's right of compulsory acquisition
Origin and preferential Tariff provisions
64 Origin of fish or other produce of the sea
64A New Zealand certificates of origin for goods for export to party to free trade agreement
64B Bodies authorised to issue New Zealand certificates of origin
64C Regulations relating to New Zealand certificates of origin and certification bodies
65 Regulations for determining country of produce or manufacture
66 Conditions precedent to entry of goods at preferential rates of duty
67 Unsubstantiated preference claims
Part 7
Excise and excise-equivalent duties
68 Manufacture of excisable goods
68A Exemption for tobacco manufactured for personal use
68B Exemption for alcohol manufactured for personal use
68C Exemption for biofuel and biofuel blends manufactured for personal use
69 Goods deemed to have been manufactured
70 Entry of excisable goods
71 Regulations relating to entry of excisable goods
72 Removal for home consumption
73 Excise duty on goods manufactured in manufacturing areas
74 Excise duty on goods manufactured outside manufacturing area
75 Excise-equivalent duty on imported goods
75A Accident compensation levies are additional to excise duty on motor spirits [Repealed]
76 Excise duty a Crown debt
76A Interpretation
76B Certification of 2010 Excise and Excise-equivalent Duties Document
76C Access to Excise and Excise-equivalent Duties Table
76D Regulations (Disallowance) Act 1989 and Acts and Regulations Publication Act 1989
76E Judicial notice of Table
76F Evidence of Table
76G Table may be amended, and must be interpreted, as if it were an enactment
76H References to Schedule 3
77 Modification of rates of excise duty and excise-equivalent duty
78 Power to amend Excise and Excise-equivalent Duties Table for certain purposes
79 Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
79AA Increases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011 [Repealed]
79AB Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2013 to 2016
79A Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council
80 Certain Orders in Council subject to confirmation
81 Power of Governor-General in Council to suspend, remit, refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
Miscellaneous duty provisions
82 Duty payable on goods consumed before removal from manufacturing area
83 Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with
84 Assessment of excise duty on beer or wine otherwise exempt
85 Duty credits
Part 8
Assessment and recovery of duty
86 Duty on imported goods a Crown debt
87 Additional duty imposed
88 Assessment of duty
89 Amendment of assessment
90 Due date for payment of duty
91 Assessment presumed to be correct
92 Obligation to pay duty not suspended by appeal
93 Chief executive to pay interest on duty refunded on appeal
94 Limitation of time for amendment of assessments
95 Keeping of business records
95A Giving Customs access to business records
96 Meaning of related
97 Duty a charge on goods
98 Application of section 99
99 Rights and duties of chief executive in recovery of duty
100 Application of section 101
101 Ranking of duty
102 Release of goods subject to duty
103 Liability for duty on goods wrongfully removed or missing
104 Liability of owners of craft for duty on goods unlawfully landed
105 Effect of payment of duty by one person on liability of other persons
106 Incidence of altered duties
107 Assessment of duty in particular cases
108 Goods from the Cook Islands and Niue
109 Reimportation of goods exported
110 Importer, etc, leaving New Zealand
Refunds, remissions, and drawbacks of duty
111 Chief executive may refund duty paid in error
112 Refunds of duty on goods under Part 2 of Tariff
113 Other refunds and remissions of duty
114 Power to apply refunds towards payment of other duties
115 Recovery of duty refunded in error
116 Goods temporarily imported
117 Drawbacks of duty on certain goods
118 Regulations may prescribe minimum duty collectable or refundable and minimum drawback allowable
Part 9
Customs rulings
119 Application for Customs ruling
120 Making of Customs ruling
121 Notice of Customs ruling
122 Effect of Customs ruling
123 Confirmation of basis of Customs ruling
124 Amendment of Customs ruling
125 Cessation of Customs ruling
126 Appeal from decisions of chief executive
127 No liability where Customs ruling relied on
Part 10
Administrative penalties
128 Definitions for Part
128A Imposition of penalty
128B Calculation of amount of penalty
128C Additional penalty may be imposed
128D Right of appeal to Customs Appeal Authority
129 Obligation to pay penalty not suspended by review or appeal
130 No penalty in certain cases
Part 11
Customs computerised entry processing systems
131 Access to Customs computerised entry processing systems
132 Application to be registered user
133 Registered users to be allocated unique user identifier
134 Use of unique user identifier
134A Conditions may be imposed on registered users
135 Suspension or cancellation of registration of registered user
136 Customs to keep records of transmissions
Part 12
Powers of Customs officers
137 Patrols and surveillance
138 Landing or mooring of Customs craft
139 Boarding craft
140 Searching of craft
141 Securing goods on craft
142 Firing on ship
143 Detention of craft
144 Searching vehicles
145 Questioning persons about goods and debt
145A Questioning persons about identity, address, travel movements and entitlement, and other matters
146 Questioning employees of airlines, shipping companies, owners or operators of certain vehicles, etc
147 Evidence of identity and entitlement to travel
147A Evidence of answers to questions under section 145A
148 Detention of persons questioned about goods or debt
148A Detention of person questioned under section 145A
148B Detention of persons committing or about to commit certain offences
148C Detention for public health or law enforcement purposes
149 Persons to whom sections 149A, 149B(1), and 149BA apply
149AA Powers in relation to unauthorised persons remaining in certain Customs controlled areas
149A Preliminary search of persons by use of aids
149B Searching of persons if reasonable cause to suspect items hidden
149BA Searching of persons for dangerous items
149C Seizure of items found
149D Rights of persons detained under section 149B [Repealed]
150 Access of Customs officers to Customs controlled area
151 Examination of goods subject to control of Customs
152 Examination of goods no longer subject to control of Customs
153 Accounting for goods
154 Production of goods
155 Verification of entries
155A Cancellation and amendment of entries
156 Securities for payment of duty
157 New securities may be required
158 Written authority of agents
159 Audit or examination of records
160 Requisition to produce documents
161 Further powers in relation to documents
162 Privilege in respect of confidential communications between legal practitioners and between legal practitioners and their clients
163 Documents in foreign language
164 Chief executive may take possession of and retain documents and records
165 Copying of documents obtained during inspection
166 Retention of documents and goods obtained during inspection
166A Detention of goods suspected to be instrument of crime or tainted property
166B Return of cash necessary to satisfy essential human needs
166C Further provisions about detention under section 166A
166D Return of goods detained under section 166A
166E Extension of 7-day period in section 166D(1)(a)
166F Custody of certain goods detained under section 166A
167 Search warrants
168 Entry and search under warrant [Repealed]
168A Searching of persons for dangerous items when executing search warrant [Repealed]
168B Detention of dangerous items [Repealed]
169 Search warrant to be produced [Repealed]
170 Duty to inform owner where thing seized [Repealed]
171 Emergency warrants [Repealed]
172 Use of aids by Customs officer
173 Conditions applying to entry of buildings [Repealed]
174 Arrest of suspected offenders
175 Protection of persons acting under authority of Act
175A Seizure and detention of dangerous civil aviation goods
175B Unlawful travel document
175C Seizure and detention of goods or documents suspected to be certain risk goods or evidence of commission of certain offences
175D Seizure and detention of certain drugs and objectionable publications
Part 13
Offences and penalties
Offences in relation to Customs
176 Threatening or resisting Customs officer
177 Obstructing Customs officer or interfering with Customs property
177AA Killing or injuring Customs dog
177A False allegation or report to Customs officer
178 Personation of Customs officer
179 Counterfeit seals, stamps, markings, substances, or devices
180 Obligations of persons arriving in or departing from New Zealand
181 Unauthorised presence in certain Customs controlled areas
182 Unauthorised access to or improper use of Customs computerised entry processing system
183 Interference with Customs computerised entry processing system
184 Offences in relation to security of, or unauthorised use of, unique user identifiers
Offences in relation to Customs officers' powers
185 Failure to answer questions
186 Failure to produce evidence of identity, entitlement to travel, or other matters
187 Failure to produce or account for goods
188 Failure to comply with requisition
188A Failure or refusal to remain at place
Offences in relation to Customs controlled areas
189 Use of area without licence
190 Failure to comply with conditions of licence
Offences in relation to arrival and departure of craft and persons
191 Offences in relation to arrival of craft
192 Offences in relation to inward report
193 Offences in relation to departure of craft
194 Offences in relation to outward report
194A Failure to comply with requirement to cease using electronic communication device
195 Defences
Other offences
196 Adapting craft for smuggling
197 Interference with seals, etc
198 Interference with cargo
199 Unloading goods without authorisation
200 Offences in relation to manufacture, movement, and storage of goods
201 Interference with goods
202 Contravention of direction of chief executive under section 97
203 Offences in relation to entries
204 Offences in relation to declarations and documents
205 Offences in relation to records
205A Offences relating to failure to give Customs access to information
205B Offence relating to disclosing whether required to give Customs access to information
206 Possession of incomplete documents
207 Offences in relation to use of goods
208 Provisions relating to offences against sections 203 to 207
209 Offences in relation to importation or exportation of prohibited goods
209A Publications imported or exported in course of official duties
210 Offences in relation to exportation of goods
210A Offences in relation to Customs seals and Customs-approved secure exports schemes
211 Defrauding the revenue of Customs
212 Possession or custody of uncustomed goods or prohibited imports
213 Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
214 Possession or control of concealed goods
215 Offences in relation to seized goods
215A Offences in relation to certain detained goods
216 Offences in relation to Customs Appeal Authorities
Miscellaneous provisions relating to offences
217 Liability of officers of corporations
218 Liability of principal and agent
219 Attempts
220 Offences punishable on summary conviction
221 Laying of information
222 Court may order payment of money in respect of duty
223 Power of chief executive to deal with petty offences
Part 14
Forfeiture and seizure
224 Application of this Part
225 Goods forfeited
226 Procedure for seizure
227 Notice of seizure
228 Forfeiture to relate back
229 Delivery of goods seized on deposit of value
230 Sale of certain seized goods
Applications to review seizure of goods
231 Application for review of seizure
232 Conduct of review
233 Decision on review
234 Matters concerning grant of relief
234A Condemnation if application discontinued [Repealed]
235 Determinations where relief granted
235A Condemnation of seized goods
Appeal from review
235B Right of appeal to Customs Appeal Authority from decision on review
235C Condemnation of goods subject to appeal
General provisions as to forfeiture
236 Condemnation of seized goods on conviction
237 Disposal of forfeited goods
238 Application of forfeiture provisions
Part 15
Evidence
239 Burden of proof
240 Documents made overseas
241 Proof of rules made under section 288
242 Customs record of computer transmission admissible in evidence
243 Presumption of authenticity of documents
Part 16
Customs Appeal Authorities
Customs Appeal Authorities
244 Establishment of Customs Appeal Authorities
245 Term of office of Authority
246 Oath to be taken by Authority
247 Remuneration and travelling expenses
248 Sickness or incapacity
249 Validity of appointment not to be questioned in proceedings
250 Authority not personally liable
251 Registrars of Authorities
252 Seal
253 Functions of Authority
Proceedings
254 Procedure
255 Nature of appeal
256 Authority may extend time for appeal
257 Hearing
258 Authority may decide appeal without oral hearing if both parties consent
259 Authority's powers
260 Evidence
261 Powers of investigation
262 Power to summon witnesses
263 Service of summons
264 Protection of persons appearing
265 Witnesses' allowances
266 Payment of witnesses' allowances
267 Grounds of appeal and burden of proof
268 Sittings of Authority
269 Authority may dismiss frivolous or vexatious appeal
270 Decision of Authority
271 Power to award costs
272 Appeals to High Court
273 Appeal to Court of Appeal
274 Stating case for High Court
Part 17
Miscellaneous provisions
274A Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
274B Publication of details of arrangements for use of automated electronic systems
274C Variation and substitution of decisions made by automated electronic systems
274D Appeals and reviews unaffected
274E No limitation of claims by Crown to recover duties or interest on duties, or on forfeiture proceedings, under this Act
275 Payments by chief executive out of public money
276 Application of Act to postal articles
277 Declarations under this Act
278 Power of chief executive to determine seals, etc
279 Arrival and departure information
280 Supply of arrival and departure information for benefit and benefit debt recovery purposes
280A Interpretation
280B Disclosure of arrival and departure information for purposes of mutual assistance provision contained in social security agreement
280C Interpretation
280D Disclosure of arrival and departure information for fines enforcement purposes
280E No Crown liability to third parties for fines enforcement action
280F Customs may supply information concerning specified fines defaulters to chief executive of Department of Labour
280G Defined terms for sections 280H and 280I
280H Disclosure of arrival and departure information for purposes of Student Loan Scheme Act 2011
280I Direct access to arrival and departure information for purposes of Student Loan Scheme Act 2011
280J Defined terms for sections 280K and 280L
280K Disclosure of arrival and departure information for purposes of Child Support Act 1991
280L Direct access to arrival and departure information for purposes of Child Support Act 1991
281 Disclosure of information overseas
282 Information that may be disclosed
282A Customs may for certain purposes collect, use, or disclose certain information
282B Access by accessing agency to border information
282C Chief executive must review operation of section 282B
Definitions for information-sharing provisions
282D Definitions
Interim arrangements for information sharing
282E Purpose of sections 282F to 282H
282F Interim collection of border information
282G Requirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
282H Interim access to border information
282I Expiry of sections 282E to 282H and agreements made under section 282H
Information sharing for joint border management
282J Collection of border information
282K Requirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
282L Customs may access border information
283 Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
284 Giving of notice
285 Additional provision relating to notices under this Act
286 Regulations
286A Regulations relating to information sharing
286B Regulations made under section 286A to be confirmed
287 Regulations for fees, charges, and expenses
287A Incorporation of provisions by reference in regulations
287B Effect of amendments to, or replacement of, provisions incorporated by reference
287C Proof of provisions incorporated by reference
287D Access to provisions incorporated by reference
287E Acts and Regulations Publication Act 1989 not applicable to provisions incorporated by reference
287F Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference
288 Chief executive may make rules for certain purposes
288A Use of reasonable force must be reported
289 Acts and regulations amended
290 Repeals and revocations
Validation and savings provisions
291 Validation of acts done pursuant to Customs Duties Suspension (Inter-Governmental Agreements) Order 1963
292 Savings for proceedings and other matters
293 Savings provision in relation to Customs officers
Transitional provisions
294 Transitional provision relating to terminology
295 Transitional provision concerning assessment and payment of duty
296 Examination station deemed to be Customs controlled area
297 Examining place, Customs containerbase, sufferance wharf, and wharf deemed to be Customs controlled area
298 Staff accommodation, facilities, and transit buildings deemed to be Customs controlled area
299 Export warehouse deemed to be Customs controlled area
300 Manufacturing area deemed to be Customs controlled area
301 Transitional provision relating to conditions of appointment or licence
302 Application for licence as Customs controlled area to be made within 40 working days
303 Transitional status to continue until application made and disposed of
304 Transitional provision relating to persons approved to defer payment of duty
305 Transitional provision relating to businesses not required to be licensed
305A Transitional provisions relating to investigations of offences under Customs Act 1966
306 Power to amend Schedule 3 before this Act comes into force [Repealed]
Amendment to Goods and Services Tax Act 1985
307 Zero-rating—duty-free goods
Amendments to Tariff Act 1988
[Repealed]
308 Tariff items substituted [Repealed]
309 New concession reference inserted [Repealed]
Schedule 1
Prohibited imports
Schedule 2
Valuation of goods for the purposes of the Tariff
Schedule 3
Excise and excise-equivalent duties
[Repealed]
Schedule 4
Valuation of goods for the purposes of excise
Schedule 5
Acts amended
Schedule 6
Regulations amended
Schedule 7
Enactments repealed
Schedule 8
Regulations, orders, and notices revoked
Schedule 9
Tariff items removed from Tariff
[Repealed]
Schedule 10
Substituted Tariff items
[Repealed]
Goods and Services Tax Act 1985
Customs and Excise Amendment Act (No 3) 2008
Reprint notes