New Zealand Legislation: Acts

20 Goods subject to control of Customs

• (1) Goods are subject to the control of the Customs,—

  • (a) where the goods have been imported, from the time of importation until the time the goods are lawfully removed for home consumption or exportation from a Customs controlled area; or

  • (aa) where the goods are lawfully removed from a Customs controlled area under a conditional permit granted pursuant to section 47(1)(c), until such time as the Chief Executive is satisfied that the conditions of the permit have been met; or.

  • (ab) where the goods are to be exported (whether under drawback or not) and are in a package to which a Customs seal has been applied (whether or not any other paragraph of this subsection applies to the goods), from the time when a Customs seal is first applied to the package until the exportation of the goods to a point outside New Zealand; or

  • (ac) where the goods are to be exported (whether under drawback or not) under a Customs-approved secure exports scheme (whether or not any other paragraph of this subsection applies to the goods), from the time when the goods are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand; or

  • (b) where the goods are to be exported under drawback, from whichever is the earlier of the following times until the exportation of the goods to a point outside New Zealand:—

    • (i) the time of the claim for drawback; or

    • (ii) the time when the goods are brought to a Customs controlled area or to a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation); or

  • (c) where the goods are to be exported otherwise than under drawback, from the time when the goods are brought to a Customs controlled area or to a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation), until their exportation to a point outside New Zealand; or

  • (d) where the goods are on board any craft described in section 139(1) of this Act, at all times that the craft is within New Zealand; or

  • (e) where the goods are manufactured in a Customs controlled area, from the time of manufacture until the goods are lawfully removed for home consumption from a Customs controlled area, or the goods are exported to a point outside New Zealand, whichever happens first; or

  • (f) where the goods are owned by or in the possession of an internationally ticketed passenger who is using air or sea travel for a domestic sector or a domestic passenger who is using air or sea travel for a domestic sector, from the time when, at the commencement of the domestic sector, the goods are—

    • (i) brought into a Customs controlled area licensed for the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or

    • (ii) accepted for carriage by an airline or shipping company—

    until the time when, at the end of the domestic sector, the goods are lawfully removed from a Customs controlled area licensed for the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or

  • (g) in the case of domestic cargo (not being goods to which paragraph (f) of this section applies), from the time when the goods are brought within a Customs controlled area that is in a Customs place until the time when the goods are lawfully removed from that or any other Customs controlled area.

  (2) For the purposes of subsection (1), goods that are removed from a Customs controlled area to another Customs controlled area are not removed for home consumption.

  Compare: 1966 No 19 s 16

  Section 20(1)(a): substituted, on 3 June 1998, by section 3(1) of the Customs and Excise Amendment (No 2) 1998 (1998 No 38).

  Section 20(1)(aa): inserted, on 3 June 1998, by section 3(1) of the Customs and Excise Amendment (No 2) 1998 (1998 No 38).

  Section 20(1)(ab) and (c): inserted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).

  Section 20(1)(b) and (c): substituted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).

  Section 20(2): inserted, on 3 June 1998, by section 2(1) of the Customs and Excise Amendment (No 2) 1998 (1998 No 38).