1 Short Title and commencement

2 Interpretation

3 Act to bind the Crown

4 Application of Act in certain cases

5 New Zealand Customs Service

6 Authorised persons

7 Identity cards

8 Customs flag

9 Customs places

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

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

20 Goods subject to control of Customs

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

27 Persons arriving in New Zealand to report to Customs officer or Police station

28 Disembarkation

29 Baggage to be presented

30 Persons departing from New Zealand to depart from Customs place

31 Embarkation

32 Outgoing baggage to be presented

32A Use of electronic communication devices prohibited in certain places

32B Completion of processing under Immigration Act 1987 and Biosecurity Act 1993

32C Cases requiring investigation for public health or law enforcement purposes

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

38A Interpretation

38B Purpose of this Part

38C Persons to whom section 38D or section 38E applies

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

38G Controls on use by Customs of information

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)

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

39 Entry of imported goods

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

46 Transportation of imported goods

47 Removal of goods from Customs controlled area

48 Temporary removal of goods from Customs controlled area

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

53A Customs seal may be applied to goods for export

53B Warning notices for packages to which seal applied

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 Application of Customs seals 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

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

59 Certain terms defined in Tariff Act 1988

60 Importer to specify Customs value on entry

61 Amendment of valuation assessment

62 Foreign currency

63 Crown's right of compulsory acquisition

64 Origin of fish or other produce of the sea

64A New Zealand certificates of origin for goods for export to China

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

68 Manufacture of excisable goods

68A Exemption for tobacco 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 otherwise than in a 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

77 Modification of rates of excise duty and excise-equivalent duty

78 Power to amend Schedule 3 for certain purposes

79 Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products

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

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 otherwise exempt

85 Duty credits

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

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

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

128 Imposition of penalty

129 Obligation to pay penalty not suspended by appeal

130 No penalty in certain cases

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 Cancellation of registration of registered user

136 Customs to keep records of transmissions

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

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

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 search

166 Retention of documents and goods obtained during search

166A Detention of goods suspected to be 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

168A Searching of persons for dangerous items when executing search warrant

168B Detention of dangerous items

169 Search warrant to be produced

170 Duty to inform owner where thing seized

171 Emergency warrants

172 Use of aids by Customs officer

173 Conditions applying to entry of buildings

174 Arrest of 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 suspected to be certain risk goods or evidence of commission of certain offences

176 Threatening or resisting Customs officer

177 Obstructing Customs officer or interfering with Customs property

178 Personation of Customs officer

179 Counterfeit seals or marks

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

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

189 Use of area without licence

190 Failure to comply with conditions of licence

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

196 Adapting craft for smuggling

197 Interference with seals and fastenings

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

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

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

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

235B Right of appeal to Customs Appeal Authority from decision on review

235C Condemnation of goods subject to appeal

236 Condemnation of seized goods on conviction

237 Disposal of forfeited goods

238 Application of forfeiture provisions

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

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

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

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, stamps, and marks

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 1992

280I Direct access to arrival and departure information for purposes of Student Loan Scheme Act 1992

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

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

287 Regulations for fees, charges, and expenses

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

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

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

307 Zero-rating—duty-free goods

308 Tariff items substituted

309 New concession reference inserted