New Zealand Legislation: Acts

10 Customs controlled areas

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

  • (a) the manufacture of goods specified in Part A of Schedule 3 to this Act; 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 of this Act (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 1 October 2008, by section 4 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).