New Zealand Legislation: Acts

10 Customs controlled areas

• Subject to such exemptions as may be prescribed and to sections 12(4), 68A, and 68B, no area shall be used for—

  • (a) the manufacture of goods specified in Part A of the Excise and Excise-equivalent Duties Table; or

  • (b) the deposit, keeping, or securing of imported or excisable goods, without payment of duty on the goods, pending the export of those goods; or

  • (c) the temporary holding of imported goods for the purposes of the examination of those goods under section 151 (including the holding of the goods while they are awaiting examination); or

  • (d) the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or

  • (e) the processing of craft arriving in or departing from New Zealand or the loading or unloading of goods onto or from such craft; or

  • (f) any other prescribed purpose,—

  unless that area is licensed as a Customs controlled area.

  Section 10: amended, on 8 December 2009, by section 7(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

  Section 10(a): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).