New Zealand Legislation: Acts

71 Regulations relating to entry of excisable goods

• Without limiting the power to make regulations under section 286, the Governor-General may from time to time, by Order in Council, make regulations—

  • (a) prescribing when entries of excisable goods are deemed to have been made for the purposes of this Act; and

  • (aa) prescribing the circumstances in which an entry of excisable goods must be made by the owner of the goods rather than by the licensee of the Customs controlled area from which the goods are removed; and

  • (b) prescribing the conditions under which entries of excisable goods are deemed to have been passed for the purposes of this Act; and

  • (c) exempting specified goods or goods of a specified class from the requirements of section 70, subject to such conditions as may be prescribed.

  Section 71(aa): inserted, on 3 June 1998, by section 5 of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).

  Section 71(aa): amended, on 8 January 2003, by section 7 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).