Reprint as at 12 November 2014

Customs and Excise Act 1996

Public Act1996 No 27
Date of assent4 June 1996
Commencementsee section 1

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the New Zealand Customs Service.


Contents

Title

1 Short Title and commencement

2 Interpretation

3 Act to bind the Crown

3A Transitional and savings provisions relating to amendments to this Act

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

21A Inward cargo report

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

34AA Advance notice of departure may be provided by, or by agent of, owner or operator of craft

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

37A Outward cargo report

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

Transhipments: international or domestic

48A Transhipment requests

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 Application of Legislation Act 2012

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

79AC Rates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015

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, value of goods below which duty need not be collected, minimum duty 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
Joint Border Management System (JBMS)

131A Joint Border Management System (JBMS) defined

131 Access generally restricted to registered users

132 Application to be registered JBMS user

132A Chief executive must determine application

132B Border-related offence, dishonesty offence, and drugs offence defined

133 Assignment, use, and security of unique user identifier

134 Use of unique user identifier presumed secure

134A Conditions on registration of registered users

134B Border information supplied using JBMS must be supplied in approved form and manner

135 Cancellation or suspension of registration

136 Customs must 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 JBMS

183 Interference with JBMS

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

192A Offences in relation to inward cargo report

193 Offences in relation to departure of craft

194 Offences in relation to advance notice of departure

194A Failure to comply with requirement to cease using electronic communication device

194B Offences in relation to outward cargo report

194C Offences in relation to transhipment requests

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

204A Offence relating to failure to update information supplied in advance

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 [Repealed]

221 Filing of charging document

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

282JAA Application of sections 282J to 282L

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 Application of Legislation Act 2012 to provisions incorporated by reference

287F Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference [Repealed]

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]

306A Transitional and savings provisions relating to amendments to this Act

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 1AA
Transitional and savings provisions relating to amendments to this Act

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


An Act to—

  • (a) reform the law relating to customs, excise, and other duties; and

  • (b) provide for the administration and enforcement of Customs controls at the border; and

  • (c) repeal the Customs Act 1966; and

  • (d) provide for related matters