2 Interpretation

(1)

In this Act, unless the context otherwise requires,—

2010 Excise and Excise-equivalent Document has the meaning given in section 76A

aircraft means a machine that can derive support in the atmosphere from the reaction of the air

Armed Forces has the meaning given to that term by section 2 of the Defence Act 1990

arrival,—

(a)

in relation to a craft, includes the arrival of the craft, whether lawfully or unlawfully, in New Zealand from a point outside New Zealand whether or not the craft lands at, hovers above, berths, moors, anchors, or stops at, or otherwise arrives at any place within New Zealand; and

(b)

in relation to a person, means the entry of the person by any means, whether lawfully or unlawfully, into New Zealand from a point outside New Zealand;

and arriving and arrived have corresponding meanings

arrival hall means a place licensed under section 12 for the processing of persons arriving in New Zealand

authorised person means a person authorised under section 6

beer means the product of the alcoholic fermentation by yeast of liquid derived from a mash of drinking water and malt grains with hops or their extract

biofuel means any gaseous or liquid fuel produced from biomass that can be used as a fuel for engines

biofuel blend means a product that results from blending biofuel with petrol, diesel, or other substances

biometric information, in relation to a person, means information that comprises—

(a)

1 or more of the following kinds of information:

(i)

a photograph of all or any part of the person’s head and shoulders:

(ii)

impressions of the person’s fingerprints:

(iii)

a scan of the person’s irises; and

(b)

an electronic record of the information that is capable of being used for biometric matching

boat means a vessel other than a ship

cargo aggregator means a person who, for reward, aggregates cargo (being cargo to be carried for different people) for carriage together on a craft—

(a)

in bulk cargo containers, or otherwise; and

(b)

under a shared space, or other negotiated volume of cargo, arrangement with the craft’s owner or operator

chief executive means the person holding office under the State Sector Act 1988 as the chief executive of the New Zealand Customs Service

coastal cargo, in relation to any ship, means goods loaded on the ship at any port in New Zealand for carriage to and unloading at any other port in New Zealand

compounding means the manufacture of spirituous liquor, (other than perfume, culinary essences, or medicinal or toilet preparations) by imparting a flavour to, or mixing a material or ingredient with, spirits by a method of which the process of distillation is part; and to compound and compounder have corresponding meanings

computer system means the whole, or any part, of all or any of the 1 or more items described in the following paragraphs (each of which items includes all related input, output, processing, storage, software, or communication facilities, and stored data):

(a)

a computer:

(b)

2 or more interconnected (within the meaning of subsection (4)) computers:

(c)

any communication links between computers or to remote terminals or another device:

(d)

2 or more interconnected (within the meaning of subsection (4)) computers combined with any communication links between computers or to remote terminals or any other device

contractor means a person who does work for valuable consideration on or in respect of any goods at the request of any other person (otherwise than as an employee of that other person) in circumstances where that other person supplies, but retains ownership of, some or all of the material used in the work

craft includes any aircraft, ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by air or water or over or under water

the Customs means the New Zealand Customs Service

Customs airport means an aerodrome designated as a Customs airport under section 9

Customs Appeal Authority or Authority means an Authority established under section 244

Customs-approved area for storing exports or CASE means an area—

(a)

that is used for the purpose in section 19B (whether or not it is used for any other purpose); and

(b)

that is not required to be, but that is, licensed as a Customs-approved area for storing exports (or CASE) under section 12(1) (as applied by section 19C(2))

Customs-approved secure exports scheme means, in relation to goods that are to be exported (whether under drawback or not), a scheme, approved by the chief executive under section 53C,—

(a)

for the packing of the goods, in a Customs-approved secure package, by approved persons, in approved conditions, and subject to approved requirements (including, without limitation, a requirement that a seal, marking, substance, or device in an approved form be applied to the package, as soon as it is secured,—

(i)

to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and

(ii)

to help to identify interference or tampering with the package after it is secured); and

(b)

for the immediate conveyance (on the completion of the packing of the goods in that way) of the Customs-approved secure package, by approved persons and in an approved manner, to the place of shipment for shipping, or, if it is not in that way immediately conveyed and shipped, to some approved place or places of security en route to the place of shipment; and

(c)

for the goods, from the time when they are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand, to be goods subject to the control of the Customs; and

(d)

for the powers of detention and search in section 144(4) to be available in respect of a vehicle in New Zealand if there are suspected to be in or on the vehicle goods that are, or are suspected to be,—

(i)

subject to the control of the Customs; and

(ii)

in a Customs-approved secure package; and

(e)

for a Customs officer to be empowered, under section 146(2), to question any or all of the following persons about any cargo destined to be exported from New Zealand:

(i)

a person who is the owner or operator of a vehicle that a Customs officer has reasonable cause to suspect has in or on it, or has within the previous 72 hours had in or on it, goods subject to the control of the Customs and in a Customs-approved secure package:

(ii)

a person who is the owner or occupier of premises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the Customs and in a Customs-approved secure package:

(iii)

a person employed by a person described in subparagraph (i) or (ii); and

(f)

for the powers in section 151 (which include powers of examination) to be available in respect of goods that are, or are suspected to be,—

(i)

subject to the control of the Customs; and

(ii)

in a Customs-approved secure package

Customs-approved secure package means a package of a kind that is approved by the chief executive under section 53C for the purposes of a Customs-approved secure exports scheme

Customs controlled area means an area that is required, for 1 or more of the purposes described in section 10, to be licensed and that is so licensed

Customs direction means a lawful request, order, command, or instruction given by a Customs officer to any person to do or to refrain from doing an act or to submit to a procedure for the purposes of this Act; and includes any notice, poster, or sign publicly displayed in a Customs place or Customs controlled area; and includes a direction contained in a form prescribed under this Act

Customs dog means a dog that is being used or intended for use by the Customs

Customs officer or officer,—

(a)

in any provision of this Act, and in any enactment that is not this Act or a portion of it but that uses the definition in this subsection of both or either of those terms, means a person who is—

(i)

a person appointed by the chief executive as a Customs officer for the purpose of this Act; or

(ii)

any other person employed by the chief executive and who is declared, whether at the time of appointment or otherwise, by the chief executive to be a Customs officer for the purpose of this Act; and

(b)

in a provision of this Act (other than this section, and sections 6(4), 7, 38P, and 175) includes an authorised person who—

(i)

is performing or exercising a function or power in accordance with that person’s authorisation; and

(ii)

is therefore required by section 6(4) to be treated for the purposes of that provision as a Customs officer

Customs place means a Customs port or Customs airport designated under section 9

Customs port means a port of entry designated as a Customs port under section 9

Customs revenue or revenue of the Customs means revenue managed by the Customs on behalf of the Crown

Customs seal, in relation to a package of goods to be exported, means a seal, marking, substance, or device approved by the chief executive for use in relation to the package, as soon as it is secured (and in accordance with a notice under section 53A), to fulfil either or both of the following purposes:

(a)

to show that, when it was secured, the package contained only the goods, and was secured in an approved way:

(b)

to help to identify interference or tampering with the package after it is secured

Customs value or value, in relation to goods, means the Customs value of those goods determined in accordance with Schedule 2

dangerous item means—

(a)

any firearm (as defined in section 11(2) of the Aviation Crimes Act 1972); or

(b)

any dangerous or offensive weapon or instrument of any kind whatsoever; or

(c)

any ammunition; or

(d)

any explosive substance or device, or any other injurious substance or device of any kind whatsoever that could be used to endanger a person’s safety

defence area has the meaning given to that term by section 2 of the Defence Act 1990

Defence Force has the meaning given to that term by section 2 of the Defence Act 1990

departure hall means a place licensed under section 12 for the processing of persons departing from New Zealand

document

(a)

means a document in any form, whether or not signed or initialled or otherwise authenticated by the maker; and

(b)

includes—

(i)

any form of writing on material:

(ii)

information recorded, transmitted, or stored by means of a tape recorder, computer, or other device, and material subsequently derived from information so recorded, transmitted, or stored:

(iii)

a label, marking, or other form of writing that identifies any thing of which it forms part or to which it is attached by any means:

(iv)

a book, map, plan, graph, or drawing:

(v)

a photograph, film, negative, tape, or other device in which 1 or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced

domestic cargo means goods that, having been brought within a Customs controlled area at one Customs place for carriage by air or sea to any other Customs place in New Zealand on either—

(a)

a craft that—

(i)

begins its journey outside New Zealand; and

(ii)

in the course of that journey, enters New Zealand and travels between at least 2 Customs places in New Zealand; or

(b)

a craft that—

(i)

begins its journey at a Customs place in New Zealand; and

(ii)

in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand,—

are within that Customs controlled area or are being carried on such a craft from one Customs place to another Customs place or, having been so carried on such a craft, are awaiting removal from a Customs controlled area at a Customs place

domestic passenger means a passenger, not being an internationally ticketed passenger, who has an entitlement to air or sea travel for a domestic sector on either—

(a)

a craft that—

(i)

begins its journey outside New Zealand; and

(ii)

in the course of that journey, enters New Zealand and travels between at least 2 Customs places in New Zealand; or

(b)

a craft that—

(i)

begins its journey at a Customs place in New Zealand; and

(ii)

in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand

domestic sector means a journey from one Customs place to another within New Zealand

dutiable goods means goods of a kind subject to duty within the meaning of this Act

duty means a duty, additional duty, tax, fee, charge, or levy imposed on goods by any of the provisions of this Act, and includes—

(a)

excise duty and excise-equivalent duty imposed under Part 7:

(b)

a duty imposed under the Tariff Act 1988:

(ba)

provisional safeguard duty, safeguard duty, and extended safeguard duty imposed under the Trade (Safeguard Measures) Act 2014:

(c)

a duty imposed pursuant to sections 14, 16, 17, 17A, or 17B of the Dumping and Countervailing Duties Act 1988, including a duty resulting from the application of section 18 or section 19 of that Act:

(d)

a duty or tax imposed by section 12 of the Goods and Services Tax Act 1985:

(e)

levies imposed by section 213(2)(c) of the Accident Compensation Act 2001:

electronic publication means a thing (including, but not limited to, a disc, or an electronic or computer file) on which is recorded or stored information that, by the use of a computer or other electronic device, is capable of being reproduced or shown as 1 or more (or a combination of 1 or more) images, representations, signs, statements, or words

excisable goods means goods on which excise duty is payable in accordance with Part A of the Excise and Excise-equivalent Duties Table

Excise and Excise-equivalent Duties Table has the meaning given in section 76A

excise item number

(a)

means excise items that appear in the Excise and Excise-equivalent Duties Table and are identified by 6 digits and 1 alphabetical check letter; and

(b)

includes the heading to those excise items that appear in that Table and are identified in that way

export warehouse means a place licensed under section 12 for the purpose described in section 10(b)

exportation,—

(a)

except where otherwise expressly provided, means any shipment in any craft for transportation to a point outside New Zealand; and

(b)

in relation to an electronic publication referred to in section 56, includes the sending of the electronic publication from New Zealand by any means (other than by broadcasting) to a point outside New Zealand

exporter means a person by or for whom goods are exported; and includes a person who is or becomes the owner of or entitled to the possession of or is beneficially interested in goods on or at any time after entry for export and before they are exported

forfeited goods means goods that are forfeited to the Crown under section 225

goods means all kinds of movable personal property, including animals

goods subject to the control of the Customs has the meaning given to that term by section 20

importation,—

(a)

in relation to any goods, means the arrival of the goods in New Zealand in any manner, whether lawfully or unlawfully, from a point outside New Zealand; and

(b)

in relation to electronic publications referred to in section 54(1)(aa), includes the arrival of the electronic publication in New Zealand by transmission by any means (other than by broadcasting) from a point outside New Zealand

importer means a person by or for whom goods are imported; and includes the consignee of goods and a person who is or becomes the owner of or entitled to the possession of or beneficially interested in any goods on or at any time after their importation and before they have ceased to be subject to the control of the Customs

international cargo means any cargo that has arrived from a point outside New Zealand or is destined to be exported from New Zealand

international crew means the crew or any member of the crew of a craft that is on a journey that—

(a)

began outside New Zealand; or

(b)

began in New Zealand and is to continue outside New Zealand

international passenger means a person who has an entitlement to travel on a craft within New Zealand where that travel is part of an international journey that—

(a)

began outside New Zealand; or

(b)

began in New Zealand and is to continue outside New Zealand

internationally ticketed passenger means a person who has an entitlement to air or sea travel for a domestic sector, being a sector included in tickets for an international journey that—

(a)

began outside New Zealand; or

(b)

began in New Zealand and is to continue outside New Zealand

Joint Border Management System or JBMS has the meaning given in section 131A

liquefied petroleum gas means propane, propylene, butane, butylene, or isobutane; and includes a mixture consisting wholly or principally of any such substance, whether or not the mixture contains any other hydrocarbon

manufacture, in relation to goods specified in the Excise and Excise-equivalent Duties Table, means,—

(a)

if the goods are tobacco, the process of cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco, and of making cigarettes whether from duty-paid or from non-duty-paid tobacco, and of putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco:

(b)

if the goods are a fuel, any operation, or process, involved in the production of the goods:

(c)

if the goods are neither tobacco nor a fuel,—

(i)

any operation, or process, involved in the production of the goods; and

(ii)

any ancillary process (as defined in subsection (3)) that takes place on premises that are not licensed, or required to be licensed, under the Sale and Supply of Alcohol Act 2012

manufactured tobacco means tobacco that has been manufactured or prepared for smoking or any other purpose

manufacturing area means a place licensed under section 12 for the purpose described in section 10(a)

Minister means the Minister of Customs

New Zealand

(a)

means the land and the waters enclosed by the outer limits of the territorial sea of New Zealand (as described in section 3 of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977); and

(b)

includes the contiguous zone of New Zealand (as described in section 8A of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977) in—

(ii)

sections 22(1)(c) and (d), 28(1), 139(1) and (2), 140(1), 143(1AA), 143(1), and 149(a) and (b), in relation to a craft that is a ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by water or over or under water; and

(iii)

section 149(a) and (b) and 149B(2), in relation to a person who has entered into or has arrived in or is about to depart from New Zealand in a craft that is a ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by water or over or under water; and

(iv)

sections 166A and 226(2), in relation to goods found on a ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by water or over or under water

New Zealand Customs Service means the department of State referred to in section 5

occupier, in relation to land, means the owner; and includes a lessee or tenant, a licensee, or a person who has the right to occupy land under other authority

operator, in relation to a business, means the person actively engaged, whether alone or with others, in the carrying on of the business, and whether registered as such; and, in the case of a body corporate, includes every director, manager, secretary, or other similar officer engaged in the direct control or management of its business, and a person who purports to act in any of those capacities

overseas company has the meaning given to that term by section 2 of the Companies Act 1993

overseas register has the meaning given to that term by section 2 of the Companies Act 1993

owner,—

(a)

in relation to a craft, includes the owner or charterer of the craft, and a person acting as agent for the owner or charterer; and

(b)

in relation to goods, includes the importer or a person having possession of or who is beneficially interested in the goods; and

(c)

in relation to land, means the person entitled to receive the rack rent thereof, or who would be so entitled if the land were let to a tenant at the rack rent

package includes any means used or capable of being used to pack, cover, enclose, contain, or encase goods for carriage, a bulk cargo container, a pallet, or a similar device

personal information means information about an identifiable person (including, without limitation, biometric information)

prescribed means,—

(a)

in respect of the matters described in section 288, prescribed by the chief executive; and

(b)

in respect of all other matters, prescribed by regulations made under this Act

prohibited exports means goods or electronic publications the exportation of which is prohibited, whether conditionally or unconditionally, by or under section 56

prohibited goods means prohibited exports or prohibited imports

prohibited imports means goods the importation of which is prohibited, whether conditionally or unconditionally, by or under section 54

Public Service has the meaning given to that term by section 2 of the State Sector Act 1988

rectifying, in relation to spirits, means purifying by a process of redistillation

Research Octane Number (RON) means the octane rating as measured by the standard method of test for knock characteristics of motor fuels below 100 octane rating by the research method currently designated ASTM D2699:79 as set out in the American Standards for Testing Material

responsible Minister of the Crown means the Minister of the Crown who, under the authority of any enactment or a warrant signed by the Prime Minister, is responsible for a function or matter to which a provision in this Act refers

ship means a vessel used in navigation, not being a vessel propelled only by oars; and includes a hovercraft or submarine

shipment includes loading into a craft; and to ship and cognate expressions have corresponding meanings

spirits means ethyl alcohol, whether denatured or not, and includes spirituous beverages, including brandy, gin, rum, vodka, whisky and every description of spirituous liquor derived from ethyl alcohol

tobacco includes cigars, cigarettes, and snuff

uncustomed goods means goods on which duty has become due and payable but is unpaid

unlawfully exported means exported in breach of this Act or any other Act

unlawfully imported means imported in breach of this Act or any other Act

vehicle means a conveyance for use on land, whether or not it is also capable of being used on or over water

working day means a day of the week other than Saturday, Sunday, Good Friday, Easter Monday, Christmas Day, Boxing Day, New Year’s Day, Anzac Day, the Sovereign’s birthday, Labour Day, and Waitangi Day.

(2)

For the purposes of this Act,—

(a)

the term alcoholic strength means alcoholic strength by volume at a temperature of 20ºC:

(b)

the alcoholic strength by volume of a mixture of water and ethyl alcohol is the ratio of the volume of alcohol present in the mixture at 20ºC to the total volume of the mixture at the same temperature:

(c)

the expressions percent volume and % vol are used to express alcoholic strength in parts of alcohol per 100 parts of the mixture:

(d)

the term per litre, in respect of the levying of excise duty, for all excise items under the heading Fuels in Part A of the Excise and Excise-equivalent Duties Table, means the quantity of product expressed in litres at a temperature of 15°C:

(e)

the term per litre, in respect of the levying of excise-equivalent duty, for all Tariff items under the heading Fuels in Part B of the Excise and Excise-equivalent Duties Table, means the quantity of product expressed in litres at a temperature of 15°C.

(3)

For the purposes of paragraph (c)(ii) of the definition of manufacture in subsection (1), the term ancillary process, in relation to the manufacture of goods specified in the Excise and Excise-equivalent Duties Table that are neither tobacco nor a fuel, means 1 or more of the following processes:

(a)

filtering the goods, diluting the goods, or blending the goods with other goods (whether the other goods are the same as, similar to, or different from, the goods):

(b)

putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they might be dispensed, for sale to the public or any member of the public:

(c)

labelling or marking, for the first time, containers filled with the goods.

(4)

For the purposes of the definition of computer system, a computer is interconnected with another computer if it can be lawfully used to provide access to that other computer—

(a)

with or without access information; and

(b)

whether or not either or both computers are currently turned on; and

(c)

whether or not access is currently occurring.

Section 2(1) 2010 Excise and Excise-equivalent Document: inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) authorised person: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) biofuel: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 2(1) biofuel blend: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 2(1) biometric information: inserted, on 22 August 2017, by section 20 of the Enhancing Identity Verification and Border Processes Legislation Act 2017 (2017 No 42).

Section 2(1) cargo aggregator: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 2(1) computer system: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 2(1) Customs-approved area for storing exports or CASE: inserted, on 2 July 2004, by section 3(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) Customs-approved secure exports scheme: inserted, on 2 July 2004, by section 3(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) Customs-approved secure exports scheme paragraph (a): amended, on 8 December 2009, by section 4(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Customs-approved secure package: inserted, on 2 July 2004, by section 3(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) Customs dog: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 2(1) Customs officer or officer: substituted, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Customs seal: inserted, on 2 July 2004, by section 3(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) Customs seal: amended, on 8 December 2009, by section 4(2)(a) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Customs seal: amended, on 8 December 2009, by section 4(2)(b) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Customs seal: amended, on 8 December 2009, by section 4(2)(c) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Customs seal paragraph (a): amended, on 8 December 2009, by section 4(2)(d) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) dangerous item: inserted, on 6 March 2007, by section 4(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 2(1) duty paragraph (ba): inserted, on 12 November 2014, by section 29(2) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

Section 2(1) duty paragraph (c): amended, on 22 November 2006, by section 6(2) of the Dumping and Countervailing Duties Amendment Act 2006 (2006 No 63).

Section 2(1) duty paragraph (e): added, on 1 July 2003, by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).

Section 2(1) duty paragraph (e): amended, on 1 March 2010, pursuant to section 5(1)(b) of the Accident Compensation Amendment Act 2010 (2010 No 1).

Section 2(1) duty paragraph (f): added, on 1 October 2008, by section 4(1) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).

Section 2(1) electronic publication: substituted, on 22 February 2005, by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).

Section 2(1) excisable goods: substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) Excise and Excise-equivalent Duties Table: inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) excise item number: inserted, on 1 January 2010, by section 11(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) exportation: substituted, on 22 February 2005, by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).

Section 2(1) exportation paragraph (b): amended, on 6 March 2007, by section 4(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 2(1) importation: substituted, on 9 October 2002, by section 3(2) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

Section 2(1) Joint Border Management System or JBMS: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 2(1) manufacture: substituted, on 9 October 2002, by section 3(3) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

Section 2(1) manufacture: amended, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(1) manufacture paragraph (c)(ii): amended, on 18 December 2013, by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).

Section 2(1) Minister: amended, on 1 October 1996, by section 2(1) of the Customs and Excise Amendment Act 1996 (1996 No 80).

Section 2(1) New Zealand: substituted (with effect on 1 October 1996), on 3 June 1998, by section 2(1) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).

Section 2(1) New Zealand paragraph (b)(ii): amended, on 6 March 2007, by section 4(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 2(1) New Zealand paragraph (b)(ii): amended (with effect on 9 October 2002), on 2 July 2004, by section 47(1)(a) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) New Zealand paragraph (b)(iii): amended (with effect on 9 October 2002), on 2 July 2004, by section 47(1)(b) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) New Zealand paragraph (b)(iv): amended, on 2 July 2004, by section 3(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 2(1) personal information: inserted, on 22 August 2017, by section 20 of the Enhancing Identity Verification and Border Processes Legislation Act 2017 (2017 No 42).

Section 2(1) prohibited exports: substituted, on 22 February 2005, by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).

Section 2(1) prohibited exports: amended, on 6 March 2007, by section 4(4) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 2(1) prohibited imports: substituted, on 22 February 2005, by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).

Section 2(1) Secretary of Commerce: repealed, on 7 September 2000, by section 8(1) of the Ministry of Economic Development Act 2000 (2000 No 28).

Section 2(2)(d): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(2)(e): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(3): added, on 9 October 2002, by section 3(4) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

Section 2(3): amended, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 2(4): inserted, on 24 June 2014, by section 4(2) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).