(1) This Act may be cited as the Customs and Excise Act 1996.
(2) Except as provided in subsection (3), this Act shall come into force on a date to be appointed by the Governor-General by Order in Council.
(3) Sections 81 and 306 shall come into force on the date on which this Act receives the Royal assent.
Section 1(2): Customs and Excise Act 1996 brought into force, on 1 October 1996, by the Customs and Excise Act Commencement Order 1996 (SR 1996/229).

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
boat means a vessel other than a ship
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
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 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:
- (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; and
- (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:
- (f) levies imposed by the Energy (Fuels, Levies, and References) Act 1989
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
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 of Liquor Act 1989
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—
  - (i) sections 23(1) and (4) and 142; and
  - (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
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.
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) 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 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 (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) 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) 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) 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).

3 Act to bind the Crown

Except as provided in section 4, this Act binds the Crown.

4 Application of Act in certain cases

(1) The circumstances in which and the conditions on which the powers conferred by Part 12 may be exercised in relation to—
- (a) a member of the Armed Forces; or
- (b) access to a defence area; or
- (c) a craft under the control of the Defence Force—
shall be prescribed by regulations, and those powers may only be exercised in the circumstances and on the conditions so prescribed.
(2) For the purposes of subsection (1), the Governor-General shall, by Order in Council, make regulations prescribing the circumstances in which and the conditions on which the powers conferred by Part 12 may be exercised in relation to—
- (a) a member of the Armed Forces; or
- (b) access to a defence area; or
- (c) a craft under the control of the Defence Force.
(3) Subject to subsection (6), sections 30 to 37 shall not apply to any member of the Armed Forces or any craft under the control of the Defence Force during such time as that person or craft is required to respond to an emergency.
(4) For the purposes of this section, emergency means—
- (a) an emergency due to an actual or imminent attack on New Zealand by an enemy, or to any actual or imminent warlike act whether directed against New Zealand or not, if loss of life or injury or distress to persons or danger to the safety of the public is caused or threatened to be caused in New Zealand or in any part of New Zealand; or
- (b) a search and rescue event at any point outside New Zealand involving a serious and imminent threat to the safety of persons or craft; or
- (c) a state of war or other like emergency in any place outside New Zealand; or
- (d) such other circumstances as are agreed between the chief executive and the Chief of the Defence Force.
(5) Subject to subsection (6), sections 21 to 29 shall not apply to any member of the Armed Forces or any craft under the control of the Defence Force during such time as that person or craft is involved in an emergency described in paragraph (a) or (d) of subsection (4).
(6) Where a craft under the control of the Defence Force that is involved in, or is required to respond to, an emergency departs from or returns to New Zealand, the Defence Force shall, within a period of 48 hours or such longer period as the chief executive may reasonably determine, notify the Customs that the craft has departed from or arrived in New Zealand, as the case may be, and provide to the Customs such details relating to goods and persons on the craft as the chief executive specifies.
(7) The power of the chief executive under subsection (6) to determine a time or specify details required may be exercised generally or in respect of any particular case.
(8) Nothing in this Act or in any regulations made under this Act shall be interpreted as limiting the immunities of—
- (a) any foreign warship or other foreign governmental ship operated for non-commercial purposes; or
- (b) any foreign military aircraft; or
- (c) members of the crew of any ship or aircraft to which paragraph (a) or paragraph (b) applies.
Section 4(4)(a): substituted, on 1 December 2002, by section 117 of the Civil Defence Emergency Management Act 2002 (2002 No 33).

Part 1
Administration

5 New Zealand Customs Service

(1) There shall be a department of State called the New Zealand Customs Service which shall be the same entity known, before the commencement of this Act, as the Customs Department.
(2) The chief executive of the New Zealand Customs Service shall be known as the Comptroller of Customs.

6 Authorised persons

(1) The chief executive may authorise a suitably qualified and trained person who is not a Customs officer to perform or exercise any function or power that may be performed or exercised by a Customs officer under this Act.
(2) The authorisation under subsection (1) shall be in writing (including any writing in electronic form) and shall specify—
- (a) the function or power that may be performed or exercised by the authorised person; and
- (b) the term of the authorisation, which shall be such period, not exceeding 3 years, as the chief executive thinks fit.
(3) The chief executive may from time to time renew any authorisation given under this section for such further period, not exceeding 3 years, as the chief executive thinks fit.
(4) A person who is authorised under this section must for the purposes of the provisions of this Act (other than section 2, this subsection, and sections 7, 38P, and 175) be treated as a Customs officer when performing or exercising a function or power in accordance with that person's authorisation.
(5) The chief executive may revoke an authorisation given under this section for incapacity, neglect of duty, or misconduct, or where the authorised person gives written notice to the chief executive that he or she wishes the authorisation to be revoked, or in any other circumstance where, in the opinion of the chief executive, the authorisation is no longer necessary.
(6) Where a person ceases to be an authorised person under this section, that person shall surrender to the chief executive all articles and documents received by him or her in relation to the authorisation.
Compare: 1966 No 19 s 8A; 1980 No 33 s 3
Section 6(4): substituted, on 8 December 2009, by section 5(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).

7 Identity cards

(1) The chief executive shall give an identity card or other means of identification to each Customs officer and any authorised person other than a constable or the Armed Forces.
(2) Whenever a Customs officer or authorised person exercises any power under this Act he or she shall, on request, produce the identity card or other means of identification for inspection.
(3) A person who ceases to be a Customs officer or authorised person shall, as soon as possible, return the identity card or other means of identification to the chief executive.
Section 7(1): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).

8 Customs flag

The Customs flag shall be the New Zealand Ensign with the addition in the fly of the words “NZ Customs Service” in bold characters.
Compare: 1966 No 19 s 11

Part 2
Customs places Customs controlled areas, and Customs-approved areas for storing exports

Part 2 heading: amended, on 2 July 2004, by section 4 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Customs places

Heading: inserted, on 2 July 2004, by section 5 of the Customs and Excise Amendment Act 2004 (2004 No 55).

9 Customs places

(1) For the purposes of this Act, the chief executive may from time to time, by notice in the Gazette and subject to such conditions or restrictions as the chief executive may determine, designate as a Customs port or as a Customs airport any port or airport specified in the notice, and such Customs ports and Customs airports shall be known collectively as Customs places.
(2) The chief executive may in like manner vary or revoke a designation under this section or vary or revoke the conditions or restrictions to which it was subject or revoke those conditions or restrictions and impose new conditions or restrictions.
Compare: 1966 No 19 ss 26, 30

Customs controlled areas

Heading: inserted, on 2 July 2004, by section 6 of the Customs and Excise Amendment Act 2004 (2004 No 55).

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).

11 Application for licence

(1) An application for an area to be licensed as a Customs controlled area may be made by the owner or occupier of, or person operating in, the area and shall be made in such form and shall contain such particulars as may be prescribed.
(2) The chief executive may, at any time, request further information from an applicant if the chief executive considers that the information is relevant to the application.
(3) An applicant may, at any time before the chief executive makes a decision on the application, advise the chief executive of any variations that the applicant wishes to make to the application.

12 Grant or refusal of licence

(1) On receipt of—
- (a) an application for a licence; and
- (b) any information requested by the chief executive under section 11(2); and
- (c) any variations to the application made under section 11(3),—
the chief executive may grant a licence for the area, or may refuse the application.
(2) A licence granted under subsection (1) may be granted subject to—
- (a) such terms, conditions, or restrictions as the chief executive thinks fit; and
- (b) the payment by the licensee of the prescribed annual licence fee (if any).
(3) The licence shall—
- (a) specify the area in respect of which it is granted; and
- (b) specify the applicant as the licensee; and
- (c) specify the purpose or purposes described in paragraphs (a) to (f) of section 10 for which the area is licensed.
(4) Where, on an application for an area to be licensed as a Customs controlled area, the chief executive is of the opinion that—
- (a) it is not in the public interest; or
- (b) it is impracticable or unnecessary—
that the area should be licensed as a Customs controlled area, the chief executive may, in his or her discretion, and under such conditions as the chief executive thinks fit, direct that the area need not be licensed as a Customs controlled area.
(5) A direction given under subsection (4) may be given in respect of the whole or any specified part of the business carried on in the area, and shall exempt the area from such provisions of this Act as may be specified in the direction.
(6) The applicant shall be advised by notice in writing of any decision of the chief executive under this section.
(7) An applicant who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1966 No 19 ss 84, 110; 1986 No 44 s 11

13 Variation or revocation of conditions

(1) The chief executive may, by notice in writing, vary or revoke the terms, conditions, or restrictions to which the licence is subject or revoke those terms, conditions, or restrictions and impose new terms, conditions, or restrictions.
(2) A licensee who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

14 Revocation or suspension of licence

(1) A licence issued under section 12 may, at any time, be revoked or suspended by the chief executive where—
- (a) a term, condition, or restriction specified in the licence has been contravened; or
- (b) the area in respect of which the licence was granted ceases to be used for any of the purposes described in paragraphs (a) to (f) of section 10 for which the area is licensed; or
- (c) the licensee ceases to be the owner or occupier of, or operator in, the area in respect of which the licence was granted; or
- (d) the chief executive considers that the licensee is no longer a fit and proper person to hold a licence; or
- (e) the prescribed annual licence fee (if any) is due and has not been paid.
(2) Notice in writing of the chief executive's intention to revoke or suspend a licence shall be given to the licensee unless the chief executive considers that there is good reason not to give such a notice.
(3) Where the chief executive revokes or suspends a licence under subsection (1), the chief executive shall notify the licensee in writing of the revocation or suspension.
(4) A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

15 Surrender of licence

A licence for a Customs controlled area may be surrendered at any time by the licensee by the giving of 1 month's notice in writing to the chief executive.
Compare: 1966 No 19 s 88; 1986 No 44 s 11

16 Closing of Customs controlled area

Where any licence issued under section 12 is suspended, revoked, or surrendered, duty shall thereupon become due and payable on all goods within that area that are or were subject to the control of the Customs immediately prior to the suspension, revocation, or surrender, unless the chief executive permits the goods to be removed to another Customs controlled area or to be exported.

17 Liabilities not affected by ceasing to act as licensee

The obligations and liabilities under this Act of a licensee in respect of anything done or omitted to be done by the licensee while licensed shall not be affected by the fact that the licensee ceases to act as such nor by the fact that the licence is surrendered or suspended or revoked.
Compare: 1966 No 19 s 90; 1986 No 44 s 11

18 Customs facilities in Customs controlled areas

(1) The licensee of any Customs controlled area licensed under this Act shall provide and maintain such operating areas, accommodation, facilities, buildings, equipment, and storage as the chief executive shall determine are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
(2) Subject to subsection (3), the licensee may levy the Customs such charge or charges as are reasonable for any operating areas, accommodation, facilities, buildings, equipment, and storage provided in accordance with subsection (1).
(3) Notwithstanding anything in the Airport Authorities Act 1966, no charge shall be levied on the Customs in respect of any operating area in a Customs controlled area where that operating area is used for—
- (a) the processing of persons arriving in or departing from New Zealand; or
- (b) the processing of craft arriving in or departing from New Zealand; or
- (c) the processing of postal articles arriving in or departing from New Zealand.
(4) The licensee of every Customs controlled area shall store goods subject to the control of the Customs in such manner and in such location as the chief executive may direct.
(5) The licensee shall be advised by notice in writing of any determination of the chief executive under subsection (1) or any direction of the chief executive under subsection (4).
(6) A licensee who is dissatisfied with a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (4) may, within 20 working days after the date on which notice of the determination or direction is given, appeal to a Customs Appeal Authority against that determination or direction.
Compare: 1966 No 19 s 33; 1992 No 30 s 3(1)
Section 18 heading: amended, on 2 July 2004, by section 7 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19 Storage charges

In such circumstances and for such period of time as may be prescribed, no charges shall be made by a licensee of a Customs controlled area for the reception or storage in that area of any imported goods.
Compare: 1966 No 19 s 34

Customs-approved areas for storing exports (CASEs)

Heading: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19A Purpose of sections 19B to 19H

The purpose of sections 19B to 19H is to enable an area to be licensed as a CASE so that—
- (a) goods to be exported are (under section 20(1)(b) and (c)), from the time they are brought to the area (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 they are exported to a point outside New Zealand, subject to the control of the Customs:
- (b) the Customs may, as provided in section 19E, access the area under section 150:
- (c) the powers in section 151 (which include powers of examination) are available in respect of goods that are subject to the control of the Customs because they are goods—
  - (i) to be exported; and
  - (ii) that have been brought to a CASE:
- (d) the powers of detention and search in section 144(3) are available in respect of a vehicle if there are suspected to be in or on the vehicle goods that are subject to the control of the Customs because they are goods—
  - (i) to be exported; and
  - (ii) that have been brought to a CASE:
- (e) the owner or occupier of the area or person operating in the area may be required to provide and maintain operating areas, accommodation, facilities, buildings, equipment, and storage reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
Section 19A: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19B Areas that may be licensed as CASEs

(1) An area may be licensed as a CASE only if the area is used (whether or not it is used for any other purpose) for the purpose of storing goods for export (temporarily or otherwise) until they are transported (either directly or via another area or areas) to the place of shipment and shipped.
(2) An area used for the purpose of storing goods for export is used for the purpose stated in this section even though the area is also used for the purpose of consolidating, packing, repacking, treating, or otherwise handling those goods.
Section 19B: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19C Application for area to be licensed as CASE

(1) An application for an area to be licensed as a CASE—
- (a) may be made by the owner or occupier of, or person operating in, the area; and
- (b) must be made in such form, and contain such particulars, as may be prescribed.
(2) The following sections apply to an application under this section as if it were an application for the area concerned to be licensed as a Customs controlled area:
- (a) section 11(2) and (3) (which relates to an application for a licence); and
- (b) section 12 (except subsections (3)(c), (4), and (5)) (which relates to the grant or refusal of a licence).
Section 19C: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19D Licences for CASEs

(1) If a licence for a CASE is granted under section 12(1) (as applied by section 19C(2)) and is subject to terms, conditions, or restrictions, section 13 (variation or revocation of conditions) applies to those terms, conditions, or restrictions as if the licence were a licence for a Customs controlled area.
(2) Section 14 (revocation or suspension of licence) applies to a licence for a CASE that is granted under section 12(1) (as applied by section 19C(2)) as if it were a licence for a Customs controlled area.
(3) However, for the purposes of subsection (2), section 14(1)(b) must be read as if for the words “any of the purposes described in paragraphs (a) to (f) of section 10 for which the area is licensed” there were substituted the words “the purpose in section 19B (whether or not it is used for any other purpose)”.
Section 19D: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19E Access of Customs officers to CASEs

Section 150 applies to a CASE as if the area were a Customs controlled area; and section 173 applies accordingly.
Section 19E: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19F Examination of goods to be exported and that have been brought to CASE

(1) The powers in section 151 are available in respect of goods that a Customs officer has reasonable cause to suspect are subject to the control of the Customs because they are goods—
- (a) to be exported; and
- (b) that have been brought to a CASE.
(2) Nothing in this section limits section 20 or section 151.
Section 19F: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19G Detaining and searching vehicles for goods to be exported and that have been brought to CASE

(1) The powers in section 144(3) are available in respect of goods that a Customs officer has reasonable cause to suspect are subject to the control of the Customs because they are goods—
- (a) to be exported; and
- (b) that have been brought to a CASE.
(2) Nothing in this section limits section 20 or section 144.
Section 19G: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

19H Customs facilities in CASEs

(1) The licensee of any CASE licensed under this Act must provide and maintain any operating areas, accommodation, facilities, buildings, equipment, and storage that the chief executive determines are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
(2) The licensee may levy the Customs such charge or charges as are reasonable for any operating areas, accommodation, facilities, buildings, equipment, and storage provided in accordance with subsection (1).
(3) The licensee of every CASE must store goods subject to the control of the Customs in such manner and in such location as the chief executive may direct.
(4) The licensee must be advised by notice in writing of a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (3).
(5) A licensee who is dissatisfied with a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (3) may, within 20 working days after the date on which notice of the determination or direction is given, appeal to a Customs Appeal Authority against that determination or direction.
Section 19H: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Part 3
Arrival and departure of goods, persons, and craft

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 in relation to which a Customs seal has been used (whether or not any other paragraph of this subsection applies to the goods), from the time when a Customs seal is first used 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), 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) 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 Act (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 Act (No 2) 1998 (1998 No 38).
Section 20(1)(ab): inserted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(ab): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 20(1)(ac): inserted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(b): substituted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(c): substituted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(2): added, on 3 June 1998, by section 3(2) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).

Arrival of craft into New Zealand

21 Advice of arrival, etc

(1) The person in charge of a craft that is en route to New Zealand from a point outside New Zealand must, unless otherwise approved by the chief executive,—
- (a) give to the Customs, in such form and manner (for example, in an electronic form and manner) as may be approved in writing by the chief executive (either generally or for a particular case or class of case), such advance notice as may be prescribed of any or all of the following matters:
  - (i) the impending arrival of the craft:
  - (ii) its voyage:
  - (iii) its crew:
  - (iv) its passengers:
  - (v) its cargo for discharge within New Zealand (whether commercial or non-commercial):
  - (vi) its commercial cargo not intended for discharge within New Zealand (if any):
  - (vii) the Customs place at which the craft will arrive; and
- (b) on arriving within New Zealand, proceed directly to that Customs place, unless directed elsewhere by a Customs officer.
(2) The owner or operator of the craft referred to in subsection (1), or an agent of the owner or operator, may provide the information referred to in paragraph (a) of that subsection to the Customs on behalf of the person in charge of the craft.
Section 21(1)(a): substituted, on 1 October 2004, by section 10 of the Customs and Excise Amendment Act 2004 (2004 No 55).

22 Requirement to answer questions

(1) Subsection (2) applies to—
- (a) a craft that has arrived in New Zealand from a point outside New Zealand:
- (b) a craft departing from New Zealand for a point outside New Zealand:
- (c) a craft that is within New Zealand and that is carrying international cargo or international crew or any international passenger, whether or not the craft is also carrying domestic cargo:
- (d) any other craft that is within New Zealand and that a Customs officer has reasonable cause to suspect has been, or is about to be, involved in the commission of an offence against this Act or the importation or exportation of any dutiable, uncustomed, prohibited, or forfeited goods.
(2) The person in charge of, the owner of, any member of the crew of, and any passenger on a craft to which this subsection applies must—
- (a) answer any question asked by a Customs officer under this Act relating to the craft and its voyage and any persons or goods that are or have been carried by the craft; and
- (b) forthwith at the request of any Customs officer produce any documents within that person's possession or control relating to any of those matters.
(3) A person referred to in section 145A(1) must—
- (a) answer any questions asked by a Customs officer under section 145A; and
- (b) produce any documents within his or her possession or control that a Customs officer demands under section 147A.
Section 22(1): amended, on 2 July 2004, by section 11(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 22(1)(c): amended, on 1 October 1996, by section 3(1) of the Customs and Excise Amendment Act 1996 (1996 No 80).
Section 22(1)(d): amended, on 1 October 1996, by section 3(2) of the Customs and Excise Amendment Act 1996 (1996 No 80).
Section 22(2): amended, on 2 July 2004, by section 11(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 22(3): added, on 2 July 2004, by section 11(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).

23 Bringing-to of ship

(1) The master of a ship arriving within New Zealand must, on being directed by a Customs officer to do so,—
- (a) stop and bring the ship to for boarding; and
- (b) ensure that the ship remains stopped until a Customs officer directs that the ship may proceed.
(2) The craft carrying the Customs officer or officers must identify itself as being a craft in the service of the Crown.
(3) The master of the ship must by all reasonable means facilitate the boarding of the ship by Customs officers.
(4) The master of a ship within New Zealand must, if so directed by any Customs officer, cause that ship to leave New Zealand forthwith.
(5) A Customs officer who proposes to give a direction under subsection (4) shall consult with the chief executive or a person authorised by the chief executive.
Compare: 1966 No 19 s 41
Section 23(2): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 23(3): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

24 Craft to arrive at nominated Customs place only

(1) Subject to sections 21 and 25, the person in charge of a craft—
- (a) that arrives within New Zealand on a journey from a point outside New Zealand; or
- (b) that is carrying—
  - (i) persons; or
  - (ii) goods subject to the control of the Customs—
  brought in that craft or any other craft from a point outside New Zealand—
must ensure that the craft lands, anchors, or otherwise arrives only at a Customs place, which, in the case of a craft to which section 21 applies, shall be the Customs place nominated by that person in accordance with that section.
(2) On arrival at the nominated Customs place or Customs controlled area within that place, and until an inward report in accordance with section 26 has been made, no person shall leave or board the craft unless authorised to do so by a Customs officer.
Compare: 1966 No 19 ss 36, 37

25 Craft arriving at place other than nominated Customs place

(1) Nothing in section 24 applies to a craft—
- (a) that is required or compelled to berth, land, anchor, or otherwise arrive at a place other than a Customs place, nominated in accordance with section 21(1)(a), if this arrival—
  - (i) is required by any statutory or other requirement relating to navigation; or
  - (ii) is compelled by accident, stress of weather, or other necessity; or
- (b) that is authorised to berth, land, anchor, or otherwise arrive at a place other than a Customs place by the chief executive.
(1A) An authorisation given under subsection (1)(b) may be granted subject to any conditions the chief executive considers appropriate (for example, conditions about the passengers and goods that may be carried on the craft).
(1B) The chief executive may not grant any authorisation under subsection (1)(b) without consulting the chief executive of—
- (a) the Ministry of Agriculture and Forestry; and
- (b) the Ministry of Health; and
- (c) the New Zealand Police; and
- (d) if the proposed authorisation relates to an aircraft, the Civil Aviation Authority; and
- (e) if the proposed authorisation relates to a ship, the authority known as Maritime New Zealand; and
- (f) every other department of State whose operations may, in the chief executive’s opinion, be affected by the granting of an authorisation under subsection (1)(b).
(1C) If any craft berths, lands, anchors, or otherwise arrives at a place other than a Customs place by reason of an authorisation under subsection (1)(b),—
- (a) the same powers may be exercised under this Act in relation to that craft as if it had arrived at a Customs place in accordance with Part 3, and the same obligations apply; and
- (b) the same powers may be exercised under this Act in relation to persons and goods on that craft as if those persons or goods were in a Customs controlled area, following arrival of the craft in accordance with Part 3, and the same obligations apply.
(2) The person in charge of the craft—
- (a) must forthwith report to a Customs officer or to a constable; and
- (b) must not, without the consent of a Customs officer, permit any goods carried in the craft to be unloaded from it or any of the crew or passengers to depart from its vicinity; and
- (c) must comply with any directions given by a Customs officer in respect of any goods, crew, or passengers carried in the craft.
(3) Subject to section 43(a), no member of the crew and no passenger on the craft shall without the consent of a Customs officer—
- (a) unload goods from the craft; or
- (b) depart from the vicinity of the craft,—
and all such persons must comply with any directions given by a Customs officer.
(4) Where a craft is directed by a Customs officer pursuant to section 21(1)(b) to arrive at a place other than the Customs place nominated in accordance with section 21(1)(a), no person shall depart from or board the craft unless authorised to do so by a Customs officer.
Compare: 1966 No 19 ss 35A, 38
Section 25(1): substituted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(1A): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(1B): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(1C): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(2)(a): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).

26 Inward report

(1) Unless otherwise approved by the chief executive, this section applies to a craft—
- (a) that arrives within New Zealand on a journey from a point outside New Zealand; or
- (b) that is carrying—
  - (i) persons; or
  - (ii) goods subject to the control of the Customs—
  brought in that craft or any other craft from a point outside New Zealand.
(2) On the arrival at a Customs place of craft to which this section applies, the person in charge or the owner of the craft, as the case may be, must—
- (a) deliver to the Customs within such time or times as may be prescribed an inward report in such form and manner and containing such particulars verified by declaration as may be prescribed and accompanied by such supporting documents as the chief executive may require; and
- (b) comply with any Customs direction as to the movement of the craft within the Customs place, and as to the unloading of goods or the disembarkation of crew or passengers from the craft.
(3) The particulars and supporting documents referred to in subsection (2)(a) need not include information that has already been supplied to the Customs in any form and manner approved in writing by the chief executive under section 21(1)(a) or otherwise.
Compare: 1966 No 19 ss 44, 45
Section 26(3): added, on 6 March 2007, by section 5 of the Customs and Excise Amendment Act 2007 (2007 No 9).

Arrival of persons

27 Persons arriving in New Zealand to report to Customs officer or Police station

(1) Unless otherwise required under any provision of this Act, every person arriving in New Zealand must, on his or her arrival, report to a Customs officer or to a Police station forthwith.
(2) A person who reports to a Customs officer or to a Police station in accordance with subsection (1) shall remain at the place where the person reported for such reasonable time as the Customs may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.

28 Disembarkation

(1) Subject to such exemptions as may be prescribed, a person who is on board a craft that has arrived in New Zealand from a point outside New Zealand must comply with any Customs direction concerning disembarkation.
(2) For the purposes of this section, a Customs direction includes a direction given by the person in charge of the craft or by a crew member at the direction of a Customs officer.
(3) Subject to such exemptions as may be prescribed, every person who has disembarked from a craft to which this section applies must, unless otherwise directed by the Customs,—
- (a) go to a Customs controlled area; and
- (b) remain there for such reasonable time as the Customs may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.

29 Baggage to be presented

(1) Subject to such exemptions as may be prescribed, every person who disembarks from a craft that has arrived in New Zealand from a point outside New Zealand or a craft that is at the end of a domestic sector must—
- (a) make his or her accompanying baggage available for examination by a Customs officer; and
- (b) comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from any craft to a Customs controlled area.
(2) Any person who is moving or handling the baggage referred to in subsection (1) shall comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from any craft to a Customs controlled area.

Departure of persons

30 Persons departing from New Zealand to depart from Customs place

Subject to section 37 and to such exemptions as may be prescribed or unless otherwise authorised by the Customs, a person must not depart from New Zealand unless he or she departs from a Customs place.
Section 30: amended, on 24 September 2009, by section 6 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).

31 Embarkation

A person preparing to board a craft for departure from New Zealand must comply with any Customs direction given to the person concerning embarkation.

32 Outgoing baggage to be presented

(1) Subject to such exemptions as may be prescribed, every person who arrives at a Customs place or a Customs controlled area for embarkation on to a craft that has, as its destination, a point outside New Zealand must—
- (a) make his or her accompanying baggage available for examination by a Customs officer; and
- (b) comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from a Customs controlled area to any craft.
(2) Any person who is moving or handling the baggage referred to in subsection (1) shall comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from a Customs controlled area to any craft.

Further requirements relating to persons arriving in or departing from New Zealand

Heading: inserted, on 6 March 2007, by section 6 of the Customs and Excise Amendment Act 2007 (2007 No 9).

32A Use of electronic communication devices prohibited in certain places

(1) This section applies to any Customs place or Customs controlled area that is used by persons arriving in or departing from New Zealand.
(2) A Customs officer may erect a sign prohibiting in a place or area to which this section applies the use of any electronic communication device identified on the sign (by words, or images, or both).
(3) If a sign has been erected in a place under subsection (2), a Customs officer may require a person in that place not to use, or to stop using, an electronic communication device identified on the sign.
(4) Every person must comply with a requirement by a Customs officer under subsection (3).
(5) In this section, electronic communication device includes an electronic communication device (except for a device that is being used to assist with a disability) that is capable of any or all of the following actions:
- (a) transmitting sound:
- (b) computing information:
- (c) functioning as a telephone:
- (d) communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology).
Section 32A: inserted, on 6 March 2007, by section 6 of the Customs and Excise Amendment Act 2007 (2007 No 9).

32B Completion of processing under Immigration Act 2009 and Biosecurity Act 1993

(1) This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand.
(2) The person must remain in the designated place until the processing, under the Immigration Act 2009 and, if applicable, the Biosecurity Act 1993, in respect of the person's arrival in, or departure from, New Zealand, is completed.
(3) A Customs officer may direct the person to comply with the person's obligation under subsection (2).
(4) For the purposes of subsection (2), the processing referred to in that subsection is completed when—
- (a) the person has complied with all obligations imposed on the person, in respect of the person's arrival in, or departure from, New Zealand, under the Immigration Act 2009 and, if applicable, the Biosecurity Act 1993; and
- (b) the powers and duties under those Acts that are, in relation to the person, required to be exercised or performed in the designated place have, so far as practicable, been exercised or performed in that place.
(5) In this section,—
authorised officer means an officer authorised under the Immigration Act 2009 or the Biosecurity Act 1993
designated place means—
- (a) a Customs controlled area; or
- (b) a Customs place; or
- (c) a place approved by the chief executive for the purposes of—
  - (i) the arrival of a craft in New Zealand; or
  - (ii) the departure of a craft from New Zealand; or
- (d) a Police station to which a person reports under section 27(1)
processing includes—
- (a) consideration by any authorised officer as to the applicability of powers and duties under the Immigration Act 2009 or the Biosecurity Act 1993 to the person; and
- (b) reconsideration by any authorised officer, in the light of any new information, of a previous exercise or performance of a power or duty under the Immigration Act 2009 or the Biosecurity Act 1993; and
- (c) any reasonable time following a request by a Customs officer that an authorised officer who is not present at the designated place consider, exercise, or perform a particular power or duty under the Immigration Act 2009 or the Biosecurity Act 1993 that—
  - (i) may, in the opinion of the Customs officer, be applicable to the person; and
  - (ii) may not be exercised or performed by any authorised officer present at the designated place at the time of the request; but
  - (iii) may be exercised or performed by the authorised officer to whom that request is made.
Section 32B: inserted, on 6 March 2007, by section 6 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 32B heading: amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(2): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(4)(a): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) authorised officer: amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (a): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (b): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (c): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).

32C Cases requiring investigation for public health or law enforcement purposes

(1) This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand, if a Customs officer has reasonable cause to suspect that the person—
- (a) is, under an enactment, liable to be detained because of an infectious disease; or
- (b) is liable to be arrested under a warrant issued by a court or by any registrar; or
- (c) is, in attempting to depart from New Zealand or in attempting to remove another person from New Zealand, contravening, or about to contravene, an enactment or an order issued by a court; or
- (d) is liable to be prosecuted for an offence punishable by imprisonment; or
- (e) has contravened any of the following enactments:
  - (i) the Biosecurity Act 1993:
  - (ii) the Human Assisted Reproductive Technology Act 2004:
  - (iii) the Misuse of Drugs Act 1975:
  - (iv) the Passports Act 1992:
  - (v) the Terrorism Suppression Act 2002:
  - (vi) the Trade in Endangered Species Act 1989:
  - (vii) regulations under the United Nations Act 1946:
  - (viii) any enactment specified for the purposes of this section by the Governor-General in Council, being an enactment that contains an offence involving the unlawful entry into New Zealand, or the unlawful removal from New Zealand, of a person, matter, or thing; or
- (f) is endangering, or threatening to endanger, the life, health, or safety of a person or group of persons.
(2) The Customs officer may direct the person to remain in the designated place for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in subsection (1), to do 1 or more of the following:
- (a) question the person:
- (b) ascertain or determine the status of the person:
- (c) detain the person:
- (d) arrest the person.
(3) The person must comply with any direction given under this section.
(4) A direction under this section ceases to have effect 4 hours after it is given.
(5) In this section,—
another officer means—
- (a) a constable; or
- (b) a bailiff; or
- (c) an employee or agent of a department of State
designated place means—
- (a) a Customs controlled area; or
- (b) a Customs place; or
- (c) a place approved by the chief executive for the purposes of—
  - (i) the arrival of a craft in New Zealand; or
  - (ii) the departure of a craft from New Zealand.
Section 32C: inserted, on 6 March 2007, by section 6 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 32C(5) another officer paragraph (a): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Departure of craft

33 Clearance of craft

(1) Unless otherwise approved by the chief executive, no person in charge of a craft that has, as its destination, a point outside New Zealand shall cause that craft to depart from any Customs place unless that person has received a certificate of clearance in the prescribed form.
(2) Subject to such exemptions as may be prescribed, no person in charge of a craft that has arrived in New Zealand from a point outside New Zealand shall cause that craft to depart from the place in New Zealand that it first arrived at, or from any subsequent place of call within New Zealand, without the permission of the Customs and subject to the production to the Customs of any documents that the chief executive may require and to any conditions imposed by the chief executive.
Compare: 1966 No 19 s 72

34 Certificate of clearance

Unless otherwise approved by the chief executive, before any certificate of clearance is granted to the person in charge of any craft to which section 33 applies, that person must—
- (a) deliver to the Customs, within any time or times prescribed, an outward report in the prescribed form and manner that contains the prescribed particulars verified by declaration, and which is accompanied by any supporting documents the chief executive may require (the outward report and any supporting documents may be delivered to the Customs within any time or times after departure that is or are prescribed either generally or for a particular case or class of case); and
- (b) answer any question asked by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
- (c) produce any other documents required by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
- (d) comply with all requirements in this or any other Act concerning the craft and its passengers, crew, cargo, stores, and intended voyage or journey.
Section 34: substituted, on 6 March 2007, by section 7 of the Customs and Excise Amendment Act 2007 (2007 No 9).

34A Fees and charges relating to granting certificate of clearance

(1) The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)(a) prescribing fees or charges, or both, that are payable to the Customs to meet or assist in meeting costs and expenses incurred by the Customs in granting a certificate of clearance (for example, the costs and expenses incurred by the Customs in determining whether a person in charge of a craft that is departing New Zealand has complied with the requirements stated or referred to in or imposed under section 34).
(2) No fees or charges prescribed by regulations of the kind described in subsection (1) may meet or assist in meeting costs or expenses that are—
- (a) incurred by the Customs in granting a certificate of clearance; and
- (b) related to clearance of passengers.
(3) The provisions of Part 8 that relate to the collection and recovery of duty apply to fees and charges prescribed by regulations of the kind described in subsection (1), as if those fees and charges were a duty.
(4) Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
(5) For the purposes of subsection (4), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
(6) A failure to comply with subsection (4) does not affect the validity of any regulations of the kind described in subsection (1).
(7) Subsection (1) does not limit section 287.
Section 34A: inserted, on 2 July 2004, by section 13 of the Customs and Excise Amendment Act 2004 (2004 No 55).

35 Boarding of outward craft

The person in charge of a craft departing from a Customs place, whether or not the immediate destination of the craft is a point outside New Zealand, shall, if required to do so by any Customs officer, by all reasonable means, facilitate boarding by Customs officers.
Compare: 1966 No 19 s 75

36 Production of certificate of clearance

The person in charge of a craft to whom a certificate of clearance has been granted must, on demand by a Customs officer, produce the certificate of clearance for examination by the officer and answer any question that the officer may put to him or her concerning the craft and its passengers, crew, cargo, stores, and its intended voyage or journey.
Compare: 1966 No 19 s 76

37 Departure to be from Customs place only

(1) Subject to such exemptions as may be prescribed and subject to subsection (2), except with the prior permission of the chief executive, no person in charge of any craft shall—
- (a) cause that craft to depart for a point outside New Zealand from a place in New Zealand other than a Customs place; or
- (b) having obtained a certificate of clearance from a Customs place in New Zealand to depart for any point outside New Zealand, cause that craft—
  - (i) to not depart immediately from that place; or
  - (ii) to go to any other place in New Zealand.
(2) Nothing in subsection (1) applies to a craft—
- (a) that is required to berth, land, anchor, or otherwise return to a place in New Zealand that is not a Customs place, if this return—
  - (i) is required by any statutory or other requirement relating to navigation; or
  - (ii) is compelled by accident, stress of weather, or other necessity; or
- (b) that is authorised to depart for a point outside New Zealand from a place in New Zealand other than a Customs place, by the chief executive.
(3) The provisions of section 25(1A) to (1C) apply with any necessary modifications in respect of—
- (a) any authorisation given by the chief executive under subsection (2)(b); and
- (b) any departure from a place in New Zealand (other than a Customs place) in reliance on such an authorisation.
Section 37(1)(b): substituted, on 2 July 2004, by section 14 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 37(2): substituted, on 24 September 2009, by section 7 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 37(3): added, on 24 September 2009, by section 7 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).

38 Regulations relating to stores for craft

Without limiting the power to make regulations conferred by section 286, the Governor-General may from time to time, by Order in Council, make regulations prescribing—
- (a) the classes of goods that are, or are not, deemed to be stores for the use of passengers and crew or the service of craft about to depart from any Customs place; and
- (b) the conditions under which any such stores may be shipped free of duty or under drawback of duty; and
- (c) the conditions under which any such stores are subject to duty, and the form and manner in which those stores shall be entered.
Compare: 1966 No 19 ss 78, 79

Part 3A
Customs access to and use of information about border-crossing goods, persons, and craft

Part 3A: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Preliminary provisions

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38A Interpretation

In this Part, unless the context otherwise requires,—
border-crossing goods means goods that are recorded by a person concerned in the movement of goods, persons, or craft—
- (a) as having been imported into, or exported from, New Zealand; or
- (b) as being imported into, or exported from, New Zealand; or
- (c) as intended to be imported into, or exported from, New Zealand
border-crossing person or craft means a person (for example, a passenger or a member of the crew of a craft) who, or craft that, is recorded by a person concerned in the movement of goods, persons, or craft—
- (a) as having arrived in, or departed from, New Zealand; or
- (b) as arriving in, or departing from, New Zealand; or
- (c) as intending to arrive in, or depart from, New Zealand
person concerned in the movement of goods, persons, or craft means any of the following:
- (a) an owner or an operator of a craft that carries or transports goods or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes, or the agent of an owner or an operator of that kind:
- (b) a travel operator (being a person who organises the carriage, handling, or transportation of goods or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes) or the agent of a travel operator:
- (c) an owner, occupier, or operator of a Customs controlled area used for the purpose specified in section 10(d) or (e):
- (d) an operator of a business that handles, packs, stores, or transports goods that are to be transported from New Zealand to a point outside New Zealand:
- (e) any persons, or classes of persons, involved in any other way in the carriage, handling, or transportation of goods, or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes, being persons or classes of persons prescribed for the purposes of this paragraph.
Section 38A: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38B Purpose of this Part

(1) The purpose of this Part is to facilitate—
- (a) the exercise or performance of powers, functions, or duties under this Act:
- (b) the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
  - (i) customs offences of any kind; or
  - (ii) other offences punishable by imprisonment:
- (c) the processing of international passengers at the border by public authorities:
- (d) the protection of border security:
- (e) the protection of the health and safety of members of the public.
(2) To that end, this Part—
- (a) requires certain persons concerned in the movement of goods, persons, or craft to give the Customs access to certain information about border-crossing goods, persons, and craft; and
- (b) controls the use of that information by the Customs.
Section 38B: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Who must give Customs access to information

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38C Persons to whom section 38D or section 38E applies

Section 38D or section 38E applies to a person only if the person—
- (a) is a person concerned in the movement of goods, persons, or craft; and
- (b) has been required by the chief executive by notice in writing to comply with that section on and after a date specified in the notice in writing.
Section 38C: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Information to which access must be given

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38D Information about border-crossing craft

(1) A person to whom this section applies must give the Customs access, on and after the date specified in the notice referred to in section 38C(b), to information—
- (a) that is of the kind specified in subsection (2); and
- (b) that the person holds (whether in New Zealand or overseas) or has access to about any border-crossing craft.
(2) The information referred to in subsection (1)(a) is information about the border-crossing craft, about what it is carrying or transporting, about its journey to or from New Zealand, and about its arrival at, or departure from, New Zealand, whether that journey or arrival or departure has occurred, is occurring, or will occur.
(3) That information may include, but is not limited to, the following information about the border-crossing craft:
- (a) if the craft is carrying or transporting goods,—
  - (i) loading and discharge details:
  - (ii) goods storage details:
  - (iii) goods records; and
- (b) if the craft is carrying or transporting persons,—
  - (i) the number of persons on the craft (whether passengers or crew or other persons):
  - (ii) the seating arrangements or on-board accommodation arrangements:
  - (iii) baggage storage details; and
- (c) if the craft is carrying or transporting goods and persons, the information in paragraphs (a) and (b).
Section 38D: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38E Information about border-crossing persons

(1) A person to whom this section applies must give the Customs access, on and after the date specified in the notice referred to in section 38C(b), to information—
- (a) that is of the kind specified in subsection (2); and
- (b) that the person holds (whether in New Zealand or overseas) or has access to about any border-crossing person.
(2) The information referred to in subsection (1)(a) is information held by the person, or to which the person has access, for the purpose of facilitating the border-crossing person's travel to, or departure from, New Zealand, whether that travel or departure has occurred, is occurring, or will occur.
(3) That information may include, but is not limited to, the following information about the border-crossing person:
- (a) the person's name, date of birth, place of birth, nationality, sex, and passport details:
- (b) the person's contact details (including telephone number, address, and email address):
- (c) information identifying the craft on which the person has travelled, is travelling, or intends to travel:
- (d) any special conditions or arrangements the person has made regarding his or her travel:
- (e) where the person booked his or her travel:
- (f) on what date the person booked his or her travel:
- (g) whether the person has checked baggage.
Section 38E: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38F Further provisions about giving Customs access to information under section 38D or section 38E

(1) A person to whom section 38D or section 38E applies must give the Customs access to the information referred to in the section in the form and manner prescribed (for example, in an electronic form and manner).
(2) The chief executive may, by notice in writing, in all or any specified circumstances, exempt a person to whom section 38D or section 38E applies—
- (a) from complying with some or all of the person's obligations under that section; and
- (b) from complying with some or all of the person's obligations under subsection (1).
(3) Nothing in section 38D or section 38E requires a person to whom the section applies to give the Customs access to information the person holds or has access to about an employee (for example, about a member of the crew of a craft), unless the information is information of a kind also generally held by the person, or to which the person generally has access, in relation to passengers.
Section 38F: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Use of information to which access must be given

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38G Controls on use by Customs of information

(1) The Customs may without warrant view all information to which access is given under section 38D.
(2) However, the Customs may view information to which access is given under section 38E only as provided in sections 38H to 38K.
(3) Section 282A applies to the collection, use, and disclosure by the Customs of information viewed by the Customs under this section or any of sections 38H to 38K.
Section 38G: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Searching and viewing by Customs of information about border-crossing persons

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38H Information about travel within 28-day period

(1) Information to which access is given under section 38E may be viewed by the Customs without warrant if it is information about travel within the 28-day period.
(2) The Customs may without warrant search information that it may view under subsection (1) to determine whether that information includes information that is relevant to search criteria specified by the Customs.
(3) However, if information is viewed under subsection (1), the Customs may collect, use, and disclose that information in accordance with section 282A whether or not it came to the attention of the Customs as a result of a search.
(4) Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J could be obtained to authorise it.
(5) For the purposes of this section and section 38I, information about travel within the 28-day period means information that, at any particular time, relates—
- (a) to an arrival in, or departure from, New Zealand that, according to the information,—
  - (i) occurred within 14 days before that time; or
  - (ii) is occurring at that time; or
  - (iii) will occur within 14 days after that time; or
- (b) to travel that, according to the information, occurred, is occurring, or will occur, in connection with an arrival or departure referred to in paragraph (a),—
  - (i) whether that travel is travel within New Zealand or overseas; and
  - (ii) whether that travel is travel that occurred, is occurring, or will occur, before or after the arrival or departure of that kind.
Section 38H: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38I Information about other travel may be searched for information relating to travellers within 28-day period

(1) In this section, information about other travel means information—
- (a) to which access is given under section 38E; and
- (b) that is not information about travel within the 28-day period.
(2) This section applies to the following situation:
- (a) the Customs, in considering information viewed under section 38H, finds information about travel within the 28-day period that relates to an arrival or departure, and to travel, by a person:
- (b) the Customs wishes—
  - (i) to search information about other travel to determine whether it includes information that relates to that person; and
  - (ii) to view any information that relates to that person and is found as a result of the search.
(3) In that situation, the Customs may without warrant—
- (a) search information about other travel to determine whether it includes information that relates to the person; and
- (b) view information in accordance with subsection (5).
(4) However, the search may be conducted only if it can be completed within 14 days after the arrival or departure to which the information about travel within the 28-day period relates (see section 38H(5)(a)).
(5) The Customs must not view information about other travel unless that information relates to the person and is found as a result of the search.
(6) Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J could be obtained to authorise it.
Section 38I: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38J Search and viewing warrants

(1) This section applies to the following situation:
- (a) the chief executive considers, in the light of information of any kind that is available to the Customs, that there are reasonable grounds to suspect that—
  - (i) there exists a risk or threat relevant to the purpose stated in section 38B(1); or
  - (ii) a relevant offence (as defined in subsection (6)) has been, is being, or will be committed:
- (b) the Customs wishes—
  - (i) to search information to which access is given under section 38E to determine whether it includes information that is relevant to search criteria specified by the Customs (being search criteria that are reasonably related to the information available to the Customs that gives rise to the reasonable grounds to suspect required by paragraph (a)); and
  - (ii) to view any information that is relevant to the search criteria specified by the Customs and is found as a result of the search:
- (c) the search cannot be conducted and the viewing done under section 38H or section 38I, or the Customs considers it would be inexpedient for those things to be done under section 38H or section 38I.
(2) In that situation, the chief executive may, by application in writing made on oath, apply to a District Court Judge for a search and viewing warrant authorising—
- (a) the carrying out of the search within 14 days after the day on which the warrant is granted (or within any extension of that period granted by a District Court Judge on an application in writing for the purpose made within that period); and
- (b) the viewing by the Customs of any information that is relevant to the search criteria specified by the Customs and that is included in information to which access is given under section 38E, but of no other information.
(3) The application must give details of the reasonable grounds to suspect required by subsection (1), of the information available to the Customs that gives rise to those reasonable grounds to suspect, and of the search criteria specified by the Customs, and it must also indicate whether the search is to be of all, or of only a specified part or parts, of the information to which access is given under section 38E.
(4) On an application under subsection (2), a District Court Judge may grant a search and viewing warrant in the prescribed form, but only if he or she is satisfied that—
- (a) the reasonable grounds to suspect required by subsection (1) exist; and
- (b) the search criteria specified by the Customs are reasonably related to the information available to the Customs that gives rise to those reasonable grounds to suspect.
(5) The warrant is sufficient authority for the doing of the things specified in subsection (2)(a) and (b).
(6) In this section and section 38K, relevant offence means an offence described in section 38B(1)(b), or relevant to the purpose stated in section 38B(1) (except paragraph (b)).
Section 38J: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38K Search and viewing without warrant in emergencies

(1) This section applies to the following situation:
- (a) the situation specified in section 38J(1) applies:
- (b) the chief executive considers that, if he or she were to apply to a District Court Judge for a search and viewing warrant under section 38J, the District Court Judge would grant the warrant:
- (c) the chief executive also considers that delaying a search and any resulting viewing until a search and viewing warrant can be obtained under section 38J would create a real risk that—
  - (i) the countering of the risk or threat referred to in section 38J(1)(a)(i) would be frustrated; or (as the case requires)
  - (ii) the prevention, detection, investigation, prosecution, or punishment of the relevant offence would be frustrated.
(2) In that situation, the chief executive may, with no further authority than this section, have the things specified in section 38J(2)(a) and (b) done as if the doing of those things were authorised by a search and viewing warrant under section 38J(4).
(3) However, if the chief executive acts under subsection (2), he or she must within 72 hours apply under section 38J(2) for a search and viewing warrant in relation to the matter.
Section 38K: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38L Procedure if viewing of information not authorised

(1) This subsection applies to both of the following situations:
- (a) the 72-hour period referred to in section 38K(3) expires and the chief executive has not made the application required by that subsection:
- (b) the application required by section 38K(3) is made but, in response to it, either no warrant is granted under section 38J(4), or a warrant is granted under section 38J(4) authorising the doing of some only of the things done in reliance on section 38K(2).
(2) In a situation to which subsection (1) applies, things done in reliance on section 38K(2) must, to the extent that the doing of those things is not authorised by a warrant granted under section 38J(4), be treated for the purposes only of the countering of the risk or threat referred to in section 38J(1)(a)(i) or (as the case requires) of the prevention, detection, investigation, prosecution, or punishment of the relevant offence, as if they were done without the authority of section 38K or of a warrant granted under section 38J(4).
(3) In a situation to which subsection (1) applies,—
- (a) the Customs must destroy immediately information viewed by it in reliance on section 38K(2) and that is collected by it for a purpose specified in section 282A if the viewing of that information is not authorised by a warrant granted under section 38J(4); and
- (b) other persons or bodies must destroy immediately information viewed by the Customs in reliance on section 38K(2) and disclosed by it to the other persons or bodies for a purpose specified in section 282A(2) and collected by the other persons or bodies if the viewing of that information is not authorised by a warrant granted under section 38J(4).
Section 38L: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38M Security of applications for warrants

(1) As soon as an application under section 38J(2) has been determined by the Judge, the Registrar must place all documents relating to the application (except the warrant itself) in a packet, seal the packet, and thereafter keep it in safe custody, except as provided in this section.
(2) Despite any enactment or rule of law or rules of court entitling a party to proceedings to demand the production of documents, no party of that kind is entitled to demand the production of documents held in safe custody under subsection (1), except in accordance with this section.
(3) Every party of that kind who requires the production of a document held in safe custody under subsection (1) must, except in a case to which subsection (9) or subsection (10) applies, apply in writing to the Registrar, who must promptly notify the chief executive.
(4) If, within 3 days after notice is given to the chief executive under subsection (3), the chief executive gives written notice to the Registrar that he or she intends to oppose the production of the documents, the Registrar must refer the matter to a District Court Judge.
(5) If the chief executive does not give the written notice referred to in subsection (4), the Registrar must produce the documents to the party applying for production.
(6) If a matter is referred to a Judge under subsection (4), both the person requesting production of the documents and the chief executive opposing production must be given an opportunity to be heard.
(7) The Judge may order that all or a specified part of a document the production of which is in dispute not be produced if he or she is satisfied that—
- (a) the document or part contains information of a kind referred to in section 38N(1); and
- (b) production of that information would involve disclosure of a kind referred to in section 38N(2).
(8) Subject to subsection (7), the Judge must order the production of the documents to the party requesting it.
(9) If a request for the production of a document kept in safe custody under subsection (1) is made in the course of proceedings presided over by a District Court Judge and the request is opposed, the Judge must adjudicate upon the matter as if it had been referred to him or her under subsection (4).
(10) If a request of that kind is made in the course of any other proceedings, the presiding judicial officer must promptly refer the matter to a District Court Judge for adjudication of the kind referred to in subsection (9).
(11) Despite anything in this section, every District Court Judge or Judge of the High Court who is presiding over any proceedings in which the issue of a warrant under section 38J is in issue is entitled to inspect any relevant document held under subsection (1).
Compare: 1978 No 65 s 20
Section 38M: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38N Information and disclosure in section 38M(7)

(1) Information falls within section 38M(7)(a) if it—
- (a) might lead to the identification of, or provide details of, the source of the information, the nature, content, or scope of the information, or the nature or type of the assistance or operational methods available to the Customs; or
- (b) is about particular operations that have been undertaken, or are being or are proposed to be undertaken, in pursuance of any of the functions of the Customs; or
- (c) has been provided to the Customs by the government of another country or by an agency of a government of another country or by an international organisation, and is information that cannot be disclosed by the Customs because the government or agency or organisation by which the information has been provided will not consent to the disclosure.
(2) Disclosure of information falls within section 38M(7)(b) if the disclosure would be likely—
- (a) to prejudice the security or defence of New Zealand or the international relations of the Government of New Zealand; or
- (b) to prejudice the entrusting of information to the Government of New Zealand on a basis of confidence by the government of another country or any agency of such a government, or by any international organisation; or
- (c) to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial; or
- (d) to endanger the safety of any person.
(3) In this section,—
country includes any State, territory, province, or other part of a country
international organisation means any organisation of States or Governments of States, or any organ or agency of any organisation of that kind.
Section 38N: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Miscellaneous provisions

Heading: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38O Disposal of information collected by Customs

(1) This section applies to information—
- (a) viewed under any of sections 38G to 38K; and
- (b) collected for a purpose specified in section 282A(2).
(2) The Customs must, at least once every 6 months after this section comes into force, determine whether the retention of the information by the Customs continues to be necessary for that purpose and, if it is not, must dispose of the information promptly.
(3) This section does not limit section 38L(3)(a).
Section 38O: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38P Protection of persons acting under authority of Part

Neither the Crown nor the chief executive or a Customs officer or an authorised person is liable for anything done or omitted to be done or purporting to have been done by a person in the exercise of a power conferred by this Part unless the person has not acted in good faith or has acted without reasonable care.
Section 38P: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

38Q Part does not limit other access to or use of information

Nothing in this Part—
- (a) prevents a person concerned in the movement of goods, persons, or craft from giving Customs access to information otherwise than as required by or under this Part:
- (b) prevents the Customs from using otherwise than as provided in this Part information to which Customs is given access otherwise than as required by or under this Part:
- (c) affects any obligation a person may have to give the Customs advance notice of matters under section 21:
- (d) affects any obligation a person may have under this Act to make an entry in respect of goods that are imported or that are to be imported:
- (e) affects any powers the Customs has to collect and use information under section 279.
Section 38Q: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Part 4
Entry and accounting for goods

Importation of goods

39 Entry of imported goods

(1) Subject to any regulations made under section 40, goods that are imported or that are to be imported must be entered by the importer—
- (a) in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
- (b) within such time as may be prescribed or such further time as the chief executive may allow.
(2) Where any entry required by this section relates to goods that are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
(3) Every person entering goods under this section must—
- (a) answer any question asked by a Customs officer with respect to the goods; and
- (b) on the request of a Customs officer, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of it, or open and unpack any package that the officer wishes to examine.
(3A) Every person entering goods under this section may, in accordance with any conditions a Customs officer may impose,—
- (a) inspect the goods; or
- (b) draw samples from the goods.
(4) If—
- (a) default is made in the entry of goods pursuant to this section; or
- (b) the goods are not claimed within such period as may be prescribed,—
duty becomes due and payable on the goods, and the goods may be sold or otherwise disposed of by the chief executive.
Compare: 1966 No 19 ss 19, 55
Section 39(3A): inserted, on 27 September 2001, by section 3 of the Customs and Excise Amendment Act 2001 (2001 No 61).

40 Regulations relating to entry of imported 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 an entry is deemed to have been made for the purposes of this Act; and
- (b) prescribing the conditions under which an entry is 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 39(1), subject to such conditions as may be prescribed; and
- (d) prescribing goods or classes of goods that shall be deemed to have been entered under section 39(1) and the circumstances in which and the conditions subject to which those goods shall be so deemed.
Compare: 1966 No 19 s 22; 1990 No 89 s 5

40A Fees and charges relating to importation of goods

(1) Without limiting the power to make regulations under section 287, the Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)(a) prescribing fees or charges, or both, that are payable to the Customs to meet or assist in meeting costs and expenses incurred by the Customs in exercising functions or powers, or performing duties, or providing services, under this Act that relate to the importation of goods.
(2) The provisions of Part 8 that relate to the collection and recovery of duty apply to fees and charges prescribed by regulations of the kind described in subsection (1), as if those fees and charges were a duty.
(3) Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
(4) For the purposes of subsection (3), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
(5) A failure to comply with subsection (3) does not affect the validity of any regulations of the kind described in subsection (1).
Section 40A: inserted, on 9 October 2002, by section 4 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

41 Imported goods to be dealt with according to entry

Goods in respect of which entry has been made and passed must forthwith be dealt with in accordance with the entry and with the provisions of this Act in respect of the goods so entered.
Compare: 1966 No 19 s 25(1)

42 Cancellation and amendments of entries

[Repealed]
Section 42: repealed, on 6 March 2007, by section 25 of the Customs and Excise Amendment Act 2007 (2007 No 9).

43 Unloading goods

No person shall unload goods that are subject to the control of the Customs from a craft except—
- (a) pursuant to a permit or other authorisation granted by the chief executive, which permit or other authorisation shall be subject to such conditions as the chief executive may determine; or
- (b) where the safety of the craft, or the goods or persons in the craft, is threatened by collision, fire, the stress of weather, or similar circumstances, or such other circumstances as may be prescribed.
Compare: 1966 No 19 s 50(1)

44 Craft imported otherwise than as cargo

(1) Notwithstanding anything in this Act, such entries shall be made in respect of a craft imported into New Zealand otherwise than as cargo as the chief executive may from time to time determine in relation to any craft or class of craft by notice in the Gazette.
(2) For the purpose of making entries in respect of a craft imported into New Zealand otherwise than as cargo, the craft shall be deemed to have been imported as cargo and unloaded as such on its arrival.
Compare: 1966 No 19 s 56

45 Samples or illustrations

(1) The importer of goods must furnish free of charge, such samples, illustrations, drawings, documents, or plans relating to the goods as may be required by a Customs officer for the purposes of analysis, classification, or record.
(2) Any sample required to be furnished in accordance with subsection (1) must be as small as possible for the purpose for which it is taken.
Compare: 1966 No 19 s 61
Section 45(2): added, on 27 September 2001, by section 4 of the Customs and Excise Amendment Act 2001 (2001 No 61).

Transportation within New Zealand

46 Transportation of imported goods

Except as otherwise permitted by the chief executive, no goods subject to the control of the Customs shall be placed in a craft, vehicle, or other conveyance for transportation within New Zealand until entry has been made in accordance with section 39(1).
Compare: 1966 No 19 s 62(1)

47 Removal of goods from Customs controlled area

(1) Goods that are subject to the control of the Customs must not be delivered or removed from a Customs controlled area except—
- (a) as provided by this Act; or
- (b) subject to subsection (3), with the permission of a Customs officer after entry has been made and passed in the prescribed form and manner; or
- (c) pursuant to a permit or other authorisation granted by the chief executive in respect of those goods, subject to such conditions as the chief executive may determine; or
- (d) by a Customs officer in the performance of his or her duties under this Act.
(2) The chief executive may, by notice in writing, vary or revoke any conditions to which a permit granted by the chief executive under subsection (1)(c) is subject, or may revoke those conditions and impose new conditions or may revoke the permit completely.
(3) Notwithstanding subsection (1)(b), while goods remain subject to the control of the Customs, the chief executive may revoke any notice of delivery given in respect of those goods.
(4) A person who is dissatisfied with a decision of the chief executive under subsection (1)(c) or subsection (2) may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1966 No 19 ss 52A(1), 99(1)

48 Temporary removal of goods from Customs controlled area

(1) Subject to section 156 and to any other provisions of this Act, the chief executive may permit goods to be temporarily removed from a Customs controlled area without payment of duty for such time and in such quantities as he or she may approve.
(2) Goods so removed remain subject to the control of the Customs and are deemed to be within the Customs controlled area from which they were so removed, and the provisions of this Act continue to apply to them accordingly.
Compare: 1966 No 19 s 101

Exportation of goods

49 Entry of goods for export

(1) Subject to any regulations made under section 50, goods that are exported or that are to be exported must be entered by the exporter—
- (a) in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
- (b) before the prescribed deadline (if any) or any later deadline the chief executive may allow.
(2) Every person who makes an entry under this section must—
- (a) answer any question relevant to matters arising under this Act asked by a Customs officer with respect to the goods; and
- (b) at the request of a Customs officer, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of it, or open and unpack any package that the officer wishes to examine.
(3) In the case of goods to be exported under drawback, the making of any such entry is deemed to be the making of a claim for drawback.
(4) Unless the chief executive in any particular case otherwise determines, no right to drawback exists in the case of goods placed on a craft before entry has been made and passed.
(5) Except as otherwise permitted by the chief executive, goods must not be loaded for export until entry has been made and passed in the prescribed form and manner.
(6) Despite an entry being passed in accordance with subsection (5), the chief executive may revoke the goods' permission to export if the chief executive has reasonable cause to suspect the goods endanger, or threaten to endanger,—
- (a) border security; or
- (b) New Zealand's trade interests or international obligations; or
- (c) the life, health, or safety of a person or group of persons; or
- (d) the safety of the craft that will carry the goods, or of other goods to be carried on that craft.
Compare: 1966 No 19 ss 53, 63, 184
Section 49(1)(b): substituted, on 8 December 2009, by section 6(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 49(5): amended, on 1 October 2004, by section 16 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 49(6): added, on 8 December 2009, by section 6(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

50 Regulations relating to entry of goods for export

Without limiting the power to make regulations under section 286, the Governor-General may from time to time, by Order in Council, make regulations—
- (aa) prescribing the conditions under which an entry is deemed to have been passed for the purposes of this Act; and
- (a) exempting specified goods or goods of a specified class from the requirements of section 49(1), subject to such conditions as may be prescribed; and
- (b) prescribing goods or classes of goods that shall be deemed to have been entered under section 49(1) and the circumstances in which and the conditions subject to which those goods shall be so deemed.
Section 50(aa): inserted, on 1 October 2004, by section 17 of the Customs and Excise Amendment Act 2004 (2004 No 55).

50A Fees and charges relating to exportation of goods

(1) The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)(a) prescribing fees or charges, or both, that are payable to the Customs to meet or assist in meeting costs and expenses incurred by the Customs in exercising functions or powers, or performing duties, or providing services, under this Act that relate to the exportation of goods.
(2) The provisions of Part 8 that relate to the collection and recovery of duty apply to fees and charges prescribed by regulations of the kind described in subsection (1), as if those fees and charges were a duty.
(3) Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
(4) For the purposes of subsection (3), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
(5) A failure to comply with subsection (3) does not affect the validity of any regulations of the kind described in subsection (1).
(6) Subsection (1) does not limit section 287.
Section 50A: inserted, on 2 July 2004, by section 18 of the Customs and Excise Amendment Act 2004 (2004 No 55).

51 Goods for export to be dealt with according to entry

(1) In the case of goods that have been entered for export, the person making the entry, or the owner of the goods, as the case may be, must forthwith export the goods to a point outside New Zealand in accordance with the entry and with the provisions of this Act relating to the exportation of goods.
(2) If goods entered for export are not exported according to the entry, the person making the entry must immediately give notice to the Customs of the failure to export and the reasons for it and, in any such case, the chief executive—
- (a) shall cancel or amend the entry; and
- (b) may, where applicable, allow the goods to be released from the control of the Customs.
(3) Notwithstanding subsection (1), where the licence conditions of a Customs controlled area allow, an export entry may be made in the case of goods removed from that area for sales made for delivery to persons on their arrival in New Zealand from a point outside New Zealand.
Compare: 1966 No 19 ss 25, 66(1)

52 Goods for export not to be landed

No goods loaded for export shall, without the permission of a Customs officer, be landed except at a point outside New Zealand.
Compare: 1966 No 19 s 68(1)

53 Time of exportation

For the purposes of this Act, the time of exportation is the time when the exporting craft leaves the last Customs place at which that craft calls immediately before proceeding to a point outside New Zealand.
Compare: 1966 No 19 s 69

Customs seals

Heading: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53A Customs seal may be used in relation to goods for export

(1) The chief executive may, by notice in writing specifying the date on and after which the appointment takes effect, appoint a Customs officer or other person to use (including to reuse) Customs seals in relation to packages of goods to be exported.
(2) The notice must specify the circumstances in which the officer or other person may use a Customs seal in relation to a package of goods, and must prohibit him or her from using a Customs seal in all other circumstances.
(3) Without limiting the generality of subsection (2), the notice must specify that the officer or other person may use a Customs seal in relation to a package of goods that has not had a Customs seal used in relation to it only if—
- (a) the exporter concerned (or his or her agent or employee) consents to the seal being used; or
- (b) the seal is used incidental to, and immediately after, the exercise by any person of a power under this Act to examine or search for goods of any kind.
(4) The notice must also specify the circumstances in which the officer or other person may alter, remove, damage, dispose of, or otherwise interfere with a Customs seal used in relation to a package of goods, and must prohibit him or her from interfering in any way with a Customs seal of that kind in all other circumstances.
(5) A notice of appointment under this section may be amended or revoked by the chief executive by a further notice in writing given to the officer or other person concerned and specifying the date on or after which the amendment or revocation takes effect.
Section 53A: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 53A heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53A(1): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53A(2): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53A(3): substituted, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53A(4): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

53B Warning notices for packages in relation to which seal used

A notice of appointment under section 53A must also require the officer or other person concerned, on using a Customs seal in relation to a package of goods that are not goods to be exported under a Customs-approved secure exports scheme, to ensure that there is attached to the package a warning notice that explains in terms approved by the chief executive—
- (a) that the goods in the package are, from the time when a Customs seal is first used in relation to the package until the exportation of the goods to a point outside New Zealand, goods subject to the control of the Customs:
- (b) that the powers of detention and search in section 144(4) are 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 package in relation to which a Customs seal has been used:
- (c) that a Customs officer may, under section 146(2), 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 package in relation to which a Customs seal has been used:
  - (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 package in relation to which a Customs seal has been used:
  - (iii) a person employed by a person described in subparagraph (i) or (ii):
- (d) that the powers in section 151 (which include powers of examination) are available in respect of goods that are, or are suspected to be,—
  - (i) subject to the control of the Customs; and
  - (ii) in a package in relation to which a Customs seal has been used.
Section 53B: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 53B heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B(a): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B(b)(ii): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B(c)(i): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B(c)(ii): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B(d)(ii): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Customs-approved secure exports schemes

Heading: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53C Chief executive may approve secure exports scheme

(1) On an application for the purpose in writing by a person involved in the carriage, handling, transportation, or exportation of goods for export (in this section and sections 53F and 53I called an exporter), the chief executive may approve a secure exports scheme, and so make it a Customs-approved secure exports scheme.
(2) The chief executive must ensure that the exporter concerned is notified promptly and in writing of any decision to give or to decline an approval under this section.
(3) An approval under this section must be in writing, may be given subject to any conditions the chief executive specifies in the approval, and takes effect either on the day after the date on which it is given or on any later date specified in the approval.
(4) An approval under this section may be revoked by the chief executive by notice in writing given to the exporter concerned and specifying both any conditions to which the revocation is subject and the date on or after which the revocation takes effect.
(5) Subsections (1) to (4) apply (with all necessary modifications) to any amendment to a secure exports scheme.
(6) On an application for the purpose by the exporter concerned, the chief executive must revoke an approval under this section of all of a secure exports scheme. However, the revocation must be subject to the condition that goods remain subject to the scheme until exported if, at the time the revocation takes effect, the goods have been secured in a Customs-approved secure package under the scheme but not yet exported.
(7) An applicant who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Section 53C: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53D Purpose of secure exports scheme

The purpose of a secure exports scheme is to help to ensure that goods to be exported under the scheme are—
- (a) packaged securely and with no other goods; and
- (b) conveyed securely and without interference to the place of shipment and shipped.
Section 53D: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53E Matters to be specified in secure exports scheme

(1) A secure exports scheme must specify how the goods to be exported under the scheme are to be packed, including—
- (a) the secure package to be used:
- (b) the seal, marking, substance, or device to be used in relation 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 tampering or interference with the package after it is secured.
(2) A secure exports scheme must also specify any conditions required by the chief executive as to—
- (a) the persons who are to pack the goods, and the security checks to be applied to those persons:
- (b) the conditions in which packing is to occur (for example, the area or areas in which packing is to occur, and the controls on the entry and exit of persons and goods to that area or those areas):
- (c) any other requirements relating to how the goods are to be packed.
(3) A secure exports scheme must also specify how, on the completion of the packing of the goods, the goods are to be conveyed to the place of shipment and shipped, including any conditions required by the chief executive as to—
- (a) the persons who are to convey the goods, and the security checks to be applied to those persons:
- (b) the manner in which the goods are to be conveyed:
- (c) any place or places of security en route to the place of shipment in which the goods are to be stored in the course of being conveyed to the place of shipment and shipped.
Section 53E: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 53E(1)(b): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

53F Matters to be acknowledged in secure exports scheme

A secure exports scheme must include express acknowledgements by the exporter concerned—
- (a) that the goods to be exported under the scheme are, 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, goods subject to the control of the Customs:
- (b) that the powers of detention and search in section 144(4) are 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:
- (c) that a Customs officer may, under section 146(2), 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):
- (d) that the powers in section 151 (which include powers of examination) are 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.
Section 53F: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53G Goods to be exported under Customs-approved secure exports scheme may be exported under drawback

(1) Goods to be exported under a Customs-approved secure exports scheme may be exported under drawback.
(2) If goods to be exported under a Customs-approved secure exports scheme are exported under drawback, then all conditions (if any) as may be prescribed for allowing drawback of duty must be satisfied, even though satisfying those conditions may involve conveying or handling or storing the goods in a way not specified in the scheme.
Section 53G: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53H Use of Customs seals in relation to goods to be exported under Customs-approved secure exports schemes

(1) Nothing in this Act prevents a Customs seal from being used in relation to a Customs-approved secure package after an approved seal, marking, substance, or device of the kind referred to in section 53E(1)(b) has been used in relation to the package in accordance with the relevant Customs-approved secure exports scheme.
(2) Goods to be exported under a Customs-approved secure exports scheme must not be regarded as no longer to be exported under the scheme just because 1 or more Customs seals have been used in relation to the Customs-approved secure package concerned.
Section 53H: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 53H heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53H(1): substituted, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53H(2): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

53I Exporters may be involved in exportation of goods outside Customs-approved secure exports scheme

(1) This section applies to an exporter involved in the carriage, handling, transportation, or exportation of goods for export under 1 or more Customs-approved secure exports schemes.
(2) Nothing in this Act prevents the exporter from being involved in the carrying, handling, transportation, or exportation of goods for export otherwise than under that scheme or those schemes.
Section 53I: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

53J Review of Customs-approved secure exports scheme

The chief executive may, at any time, review the operation of any Customs-approved secure exports scheme.
Section 53J: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Part 5
Prohibited imports and prohibited exports

54 Prohibited imports

(1) It is unlawful to import into New Zealand—
- (a) any of the goods specified in Schedule 1; or
- (aa) all publications as defined in section 2 of the Films, Videos, and Publications Classification Act 1993 that are objectionable within the meaning of that Act in the hands of all persons and for all purposes; and all other indecent or obscene articles; or
- (b) goods the importation of which is prohibited by an Order in Council made under subsection (2).
(1A) Electronic publications the importation of which is prohibited by subsection (1)(aa) must be treated as if they were goods for the purposes of this Act (except for section 12 of the Goods and Services Tax Act 1985 which is deemed by section 1(3) of that Act to be part of this Act).
(2) The Governor-General may from time to time, by Order in Council, prohibit the importation into New Zealand of—
- (a) any specified goods; or
- (b) goods of a specified class or classes,—
if, in the opinion of the Governor-General, the prohibition is necessary in the public interest.
(3) A prohibition imposed under this section—
- (a) may be general; or
- (b) may be limited to the importation of goods from a specified place or by or from a specified person or class of persons; or
- (c) may, whether general or limited, be absolute or conditional.
(4) A conditional prohibition may allow the importation of goods—
- (a) under the authority of a licence or a permit (whether granted before or after the importation of the goods), or a consent, to be granted by the chief executive or by any other person named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by the chief executive or other person granting the licence, permit, or consent; or
- (b) on or subject to any other prescribed conditions.
(5) An Order in Council made under subsection (2) shall,—
- (a) if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expressly confirmed by Act of Parliament passed during that year; and
- (b) if made on or after 1 July in any year, expire on the close of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.
(6) The expiry of an Order in Council under subsection (5) shall not affect the validity of any act done pursuant to or in accordance with the provisions of that Order in Council before the date on which the Order in Council expires in accordance with that subsection.
(7) No goods otherwise dutiable are exempt from duty because their importation is unlawful.
(8) All Orders in Council made under the Customs Act 1966 in force at the commencement of this Act prohibiting the importation of goods into New Zealand are deemed to have been made and confirmed under this section and shall continue in force in accordance with the provisions of section 55.
Compare: 1966 No 19 s 48(2), (3)(a), (4), (5), (6), (12)
Section 54(1)(aa): substituted, on 22 February 2005, by section 40 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 54(1A): inserted, on 9 October 2002, by section 5(2) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

55 Duration of Orders in Council prohibiting imports

(1) Subject to subsection (2), an Order in Council made under section 54 shall expire 3 years after the date on which it comes into force.
(2) Subsection (1) shall not apply where it is expressly provided in the Order in Council that it will expire after a period of less than 3 years, or if the Order in Council is sooner revoked.
(3) Where an Order in Council made under section 54 would otherwise expire under subsection (1), the Governor-General may from time to time, by Order in Council, extend for a further period of 3 years or such lesser period as may be specified, the period for which that Order in Council shall be in force.
(4) For the purposes of subsections (1) to (3), but not for any other purposes, the Orders in Council referred to in section 54(8) shall be deemed to have been made on the date that this Act comes into force.

56 Prohibited exports

(1) It is unlawful to export from New Zealand—
- (a) all publications as defined in section 2 of the Films, Videos, and Publications Classification Act 1993 that are objectionable within the meaning of that Act in the hands of all persons and for all purposes; and
- (b) goods or electronic publications the exportation of which is prohibited by an order under subsection (2)(a) or (b); and
- (c) goods or electronic publications the exportation of which the Secretary has determined is prohibited under an order under subsection (2)(c).
(1A) Electronic publications the exportation of which is prohibited by subsection (1) must be treated as if they were goods for the purposes of this Act (except for section 12 of the Goods and Services Tax Act 1985 which is deemed by section 1(3) of that Act to be part of this Act).
(2) If the Governor-General considers prohibition is necessary in the public interest, the Governor-General may by Order in Council prohibit the exportation from New Zealand of any or all of the following:
- (a) any specified—
  - (i) electronic publications that have or may have a strategic use; or
  - (ii) goods; or
- (b) a specified class or classes of—
  - (i) electronic publications that have or may have a strategic use; or
  - (ii) goods; or
- (c) goods or electronic publications described by any use to which—
  - (i) they may be put; or
  - (ii) any information recorded on them may be put; or
  - (iii) any information capable of being derived from them may be put.
(2A) For the purposes of this section,—
military includes any armed force, paramilitary force, Police force, or militia
Secretary means the Secretary of Foreign Affairs and Trade
software is, depending on its form, either goods or an electronic publication
strategic use, in relation to goods or an electronic publication, means use of the goods or electronic publication for any or all of the following:
- (a) the development, production, or deployment of nuclear explosive devices (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987) and their means of delivery:
- (b) the development, production, or deployment of biological weapons (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987) and their means of delivery:
- (c) the development, production, or deployment of chemical weapons (as defined in the Schedule of the Chemical Weapons (Prohibition) Act 1996) and their means of delivery:
- (d) military use or applications; or the development, production, or deployment of military goods or other goods that have a civilian use but that are intended for military use or that may have military applications.
(2B) An order under subsection (2)(c) must describe goods or electronic publications by reference only to uses that relate (directly or indirectly) to either or both of the following:
- (a) where contrary to New Zealand's interests, strategic uses:
- (b) terrorist acts (as defined in section 5 of the Terrorism Suppression Act 2002).
(2C) The Secretary may determine that any goods or electronic publications are goods or electronic publications described by an order under subsection (2)(c).
(2D) As soon as practicable after making a determination under subsection (2C), the Secretary must give notice in writing (which includes, without limitation, by facsimile or electronic means) of the determination to the chief executive and to each relevant exporter.
(2E) The relevant exporter is deemed to have received the Secretary's notice under subsection (2D) in accordance with section 285.
(2F) If any person is aware or should reasonably be aware that any goods or electronic publications the person wishes to export are intended for or may have any of the uses described in an order made under subsection (2)(c), the person must, before exporting the goods or electronic publications, inform the Secretary.
(2G) The Secretary must maintain an up-to-date list of all goods, classes of goods, electronic publications, and classes of electronic publications that are prohibited under subsection (2)(a) and (b) because they have or may have a strategic use.
(2H) The Secretary must make the list maintained under subsection (2G) available by—
- (a) notifying the chief executive of it; and
- (b) publishing it on the Internet (at all reasonable times) on a website maintained by, or on behalf of, the Secretary.
(2I) Any failure to publish a list under subsection (2H) does not invalidate the prohibition of goods or electronic publications mentioned in the list.
(3) A prohibition imposed under this section—
- (a) may be general; or
- (b) may be limited to the export of goods or electronic publications to a specified place or by or to a specified person or class of persons; or
- (c) may, whether general or limited, be absolute or conditional.
(4) A conditional prohibition may allow the exportation of goods or electronic publications—
- (a) under the authority of a licence, permit, or consent, to be granted by the chief executive or by any other person named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by the chief executive or other person granting the licence, permit, or consent; or
- (b) on or subject to any other prescribed conditions.
(5) An Order in Council made under subsection (2) shall,—
- (a) if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expressly confirmed by Act of Parliament passed during that year; and
- (b) if made on or after 1 July in any year, expire on the close of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.
(6) The expiry of an Order in Council under subsection (5) shall not affect the validity of any act done pursuant to or in accordance with the provisions of that Order in Council before the date on which the Order in Council expires in accordance with that subsection.
(7) No prohibition under this section applies to goods that are already loaded into the exporting craft at the time when the prohibition comes into force.
(8) Unless otherwise specified in the order, an Order in Council under this section prohibiting the exportation of goods extends to and applies to the shipment of the goods for use as stores by a craft.
Compare: 1966 No 19 s 70(2)–(4), (8), (9)
Section 56(1): substituted, on 22 February 2005, by section 41 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 56(1)(b): substituted, on 6 March 2007, by section 8(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(1)(c): added, on 6 March 2007, by section 8(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(1A): inserted, on 22 February 2005, by section 41 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 56(1A): amended, on 6 March 2007, by section 8(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2): substituted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2A): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2B): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2C): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2D): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2E): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2F): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2G): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2H): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2I): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(3)(b): amended, on 6 March 2007, by section 8(4) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(4): amended, on 6 March 2007, by section 8(5) of the Customs and Excise Amendment Act 2007 (2007 No 9).

57 Duration of Orders in Council prohibiting exports

(1) Subject to subsection (2), an Order in Council made under section 56 shall expire 3 years after the date on which it comes into force.
(2) Subsection (1) shall not apply where it is expressly provided in the Order in Council that it will expire after a period of less than 3 years, or if the Order in Council is sooner revoked.
(3) Where an Order in Council made under section 56 would otherwise expire under subsection (1), the Governor-General may from time to time, by Order in Council, extend for a further period of 3 years or such lesser period as may be specified, the period for which that Order in Council shall be in force.

58 Production of licence or permit for goods

Where, under this Act or any other Act or under any regulations or order made under this Act or any other Act, the importation or exportation of goods, or of goods of any class or kind, is prohibited except under the authority of a licence or permit, the chief executive may, if he or she thinks fit, refuse to pass an entry for those goods, or for goods of that class or kind until he or she is satisfied that a licence or permit has been issued.
Compare: 1966 No 19 s 57

Part 6
Duties

59 Certain terms defined in Tariff Act 1988

For the purposes of this Act, unless the context otherwise requires, the terms Normal Tariff, Preferential Tariff, rate of duty, Standard Tariff, Tariff, Tariff heading, and Tariff item have the meanings given to them by section 2 of the Tariff Act 1988.

Valuation of goods

60 Importer to specify Customs value on entry

(1) Every person who makes entry of goods imported or to be imported must, on making entry, specify the Customs value of the goods, determined in accordance with Schedule 2.
(2) Every importer or agent of an importer who makes an assessment pursuant to subsection (1) must—
- (a) keep the documents, records, and information in respect of that entry in such manner and for such period as is required by section 95 and any regulations made for the purposes of that section; and
- (b) when required by the Customs, produce those documents, records, and information for the purpose of establishing the accuracy of the assessment.
Compare: 1966 No 19 s 140; 1981 No 20 s 10

61 Amendment of valuation assessment

(1) If the chief executive is satisfied, whether as the result of an investigation carried out pursuant to section 155, or as the result of an audit or examination carried out pursuant to section 159, or for any other reason, that an assessment made under section 60(1) in respect of goods is—
- (a) inconsistent with Schedule 2; or
- (b) for any other reason, incorrect,—
the chief executive may amend that assessment, and that amended assessment shall be the Customs value for the purposes of this Act.
(2) Notice in writing must be given to the importer of—
- (a) an amended assessment made pursuant to subsection (1); and
- (b) the basis for the amended assessment, and where applicable, the provisions of Schedule 2 that are relevant to the amended assessment.
(3) Subsection (1) applies whether or not the goods have been released from the control of the Customs or whether or not any duty assessed has been paid.
(4) An importer who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1966 No 19 ss 140, 152B; 1981 No 20 s 7

62 Foreign currency

(1) Where an amount that is required under a provision of this Act to be taken into account for the purpose of assessing duty or for any other purpose is not an amount in New Zealand currency, the amount to be so taken into account shall be the equivalent amount in New Zealand currency in accordance with a fair rate of exchange determined by the chief executive and notified by such method as may be prescribed.
(2) Where an amount is required to be converted into New Zealand currency pursuant to subsection (1), the amount shall be converted,—
- (a) in the case of goods in respect of which an entry has been made, at the rate applying as at the date of the making of the first entry (not being an entry for removal) for those goods:
- (b) in the case of other goods, at the rate applying as at the date of the first assessment of Customs duty on those goods.
Compare: 1966 No 19 s 143; 1985 No 145 s 10

63 Crown's right of compulsory acquisition

(1) For the protection of the revenue against the undervaluation of goods subject to ad valorem duty, goods in respect of which entry is made may, at any time while they remain subject to the control of the Customs, be acquired by the Crown.
(2) The right of taking goods under subsection (1) may be exercised by the chief executive, and the acquisition of the goods is effected as soon as a warrant in the prescribed form for their acquisition is signed by the chief executive.
(3) Goods become the property of the Crown under this section on the signing of the warrant.
(4) Notice in writing that the chief executive has signed a warrant under this section shall be given to the importer immediately after the signing of the warrant.
(5) Goods acquired by the Crown under this section must, where no appeal is made under subsection (8), be sold by the chief executive or by his or her agent and the proceeds of sale must be accounted for as Customs revenue.
(6) The price payable by the Crown for the goods acquired under this section shall be—
- (a) equal to their declared Customs value with the addition of—
  - (i) such charges for freight, insurance, and other matters incidental to their importation as the chief executive thinks reasonable; and
  - (ii) any duties already paid on the goods; and
- (b) paid to the importer without further appropriation than this section within 10 working days of the acquisition of the goods.
(7) Nothing in this section limits or affects any other powers of the Customs in respect of the goods or any liability of the importer or any other person in respect of an offence committed in respect of the goods.
(8) An importer who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1966 No 19 s 147; 1981 No 20 s 11

Origin and preferential Tariff provisions

64 Origin of fish or other produce of the sea

(1) In the case of fish or other produce of the sea, or goods produced or manufactured wholly or partly therefrom at sea, anything done by or on board a ship belonging to a country (other than New Zealand) is deemed, for the purposes of this Act and the Tariff Act 1988, to have been done in that country, and any such produce of the sea or goods so produced or manufactured at sea, if brought direct to New Zealand, are deemed to be imported into New Zealand from that country.
(2) If any question arises as to the country to which any ship belongs for the purposes of subsection (1), the question shall be determined by the chief executive.
(3) A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to the Customs Appeal Authority against that decision.
Compare: 1966 No 19 s 148(2), (3)
Section 64(2): amended, on 27 September 2001, by section 5(1) of the Customs and Excise Amendment Act 2001 (2001 No 61).
Section 64(3): added, on 27 September 2001, by section 5(2) of the Customs and Excise Amendment Act 2001 (2001 No 61).

64A New Zealand certificates of origin for goods for export to party to free trade agreement

(1) A body authorised by the chief executive under section 64B (a certification body) in relation to a party to a free trade agreement may issue a New Zealand certificate of origin in respect of goods for export to that party.
(2) A New Zealand certificate of origin, in respect of goods for export to a party to a free trade agreement, is a document issued by a certification body that—
- (a) identifies the goods to which it relates; and
- (b) certifies that those goods originate in New Zealand.
(3) Goods originate in New Zealand if, for the purposes of the relevant free trade agreement, the goods satisfy the requirements of the rules of origin prescribed for that agreement.
(3A) The Governor-General may, by Order in Council, declare a country that is a party to the AANZFTA to be a specified AANZFTA party for the purposes of this Act.
(4) For the purposes of this section,—
AANZFTA means the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area done at Cha-am, Phetchaburi, Thailand on 27 February 2009
ASEAN means the Association of South East Asian Nations
China FTA means the Free Trade Agreement between the Government of New Zealand and the Government of the People's Republic of China done at Beijing on 7 April 2008
free trade agreement means—
- (a) the China FTA; or
- (b) the AANZFTA
party to a free trade agreement means,—
- (a) in relation to the China FTA, China; or
- (b) in relation to the AANZFTA, a specified AANZFTA party
specified AANZFTA party means a country that is for the time being declared by Order in Council to be a specified AANZFTA party for the purposes of this Act.
Section 64A: inserted, on 29 July 2008, by section 5 of the Customs and Excise Amendment Act 2008 (2008 No 50).
Section 64A heading: amended, on 1 January 2010, by section 5(1) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(1): amended, on 1 January 2010, by section 5(2)(a) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(1): amended, on 1 January 2010, by section 5(2)(b) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(2): amended, on 1 January 2010, by section 5(3) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(3): amended, on 1 January 2010, by section 5(4)(a) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(3): amended, on 1 January 2010, by section 5(4)(b) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(3A): inserted, on 1 January 2010, by section 5(5) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(4): substituted, on 1 January 2010, by section 5(6) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).

64B Bodies authorised to issue New Zealand certificates of origin

(1) The chief executive may designate a body as a certification body if the chief executive is satisfied that the body meets the prescribed criteria (if any).
(2) A designation may be subject to any prescribed terms and conditions and any additional terms and conditions the chief executive thinks fit.
Section 64B: inserted, on 29 July 2008, by section 5 of the Customs and Excise Amendment Act 2008 (2008 No 50).

64C Regulations relating to New Zealand certificates of origin and certification bodies

Without limiting the power to make regulations conferred by section 286, the Governor-General may make regulations for any of the following purposes:
- (a) prescribing forms for the purposes of sections 64A and 64B; and
- (b) prescribing the manner in which applications for designation as a certification body must be made; and
- (c) prescribing criteria for certification bodies; and
- (d) prescribing terms and conditions subject to which designations as a certification body may be made; and
- (e) prescribing fees.
Section 64C: inserted, on 29 July 2008, by section 5 of the Customs and Excise Amendment Act 2008 (2008 No 50).

65 Regulations for determining country of produce or manufacture

Without limiting the power to make regulations conferred by section 286, the Governor-General may from time to time, by Order in Council, make regulations for all the following purposes:
- (a) prescribing the goods or any type or class of goods that are deemed to be the produce or manufacture of any country or group of countries—
  - (i) for the purposes of this Act; or
  - (ii) for the purposes of the Tariff Act 1988, on the recommendation of the Minister after consultation with the Minister of Commerce; and
- (b) prescribing the conditions to be fulfilled before goods are deemed to be the produce or manufacture of any country; and
- (c) authorising the chief executive to determine (in relation to specific goods)—
  - (i) that the percentage of the goods' factory or works costs is to be increased or decreased:
  - (ii) the valuation or method of valuation (including a reduced or zero valuation) if any material, labour, or overhead used in the goods' production has been supplied free of charge or at a reduced cost:
  - (iii) the required percentage of qualifying area content in case of unforeseen circumstances that are unlikely to continue:
  - (iv) variations or conditions relating to the goods entering the commerce of another country.
Section 65: substituted, on 6 March 2007, by section 9 of the Customs and Excise Amendment Act 2007 (2007 No 9).

66 Conditions precedent to entry of goods at preferential rates of duty

(1) Where it is claimed in respect of any goods that they are entitled under this Act or any other Act or authority to be entered free of duty or at any rate of duty lower than that set forth in the Normal Tariff in respect of such goods, the chief executive may require the claim to be verified at the time of entry or at any subsequent time (including any time after the goods have ceased to be subject to the control of the Customs).
(2) Where the chief executive requires such a claim to be verified at the time of entry of the goods and the claim is not verified to the satisfaction of the chief executive at that time, the goods in respect of which the claim has been made shall not be so entered.
Compare: 1966 No 19 s 150; 1981 No 20 s 12; 1988 No 155 s 18; 1991 No 84 s 4(1)

67 Unsubstantiated preference claims

(1) If the chief executive is satisfied, whether as the result of an investigation carried out pursuant to section 155, or as the result of an audit or examination carried out pursuant to section 159, or for any other reason, that the country of which goods are the produce or manufacture cannot be ascertained because no evidence can be found, or the available evidence is inconclusive as to that country, the goods are deemed, for the purposes of this Act or any other Act or authority to be the produce or manufacture of a country subject to the rates of duty set out in the Normal Tariff.
(2) An importer shall be advised by notice in writing of a decision of the chief executive under this section.
(3) An importer who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
(4) This section applies whether or not the goods have been released from the control of the Customs.
Compare: 1966 No 19 s 151(1), (4); 1985 No 145 s 13

Part 7
Excise and excise-equivalent duties

68 Manufacture of excisable goods

(1) No person may manufacture goods specified in Part A of the Excise and Excise-equivalent Duties Table except in a manufacturing area that is licensed under this Act.
(2) Subsection (1) is subject to any exceptions provided for under this Act.
Compare: 1966 No 19 s 108; 1986 No 44 s 11
Section 68: substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

68A Exemption for tobacco manufactured for personal use

(1) Section 68 does not apply to the manufacture of tobacco in a private house or dwelling place, but only if and as long as the conditions specified in subsection (2) are met.
(2) The conditions are as follows:
- (a) the tobacco must be manufactured by an individual (the individual) who is 18 years or older:
- (b) the individual must manufacture the tobacco in the individual’s private house or dwelling place, for the individual’s personal use and not for sale to any other person:
- (c) the leaves or plants used in the manufacture of the tobacco must have been grown—
  - (i) on the land on which the individual's private house or dwelling place is located; and
  - (ii) for the individual’s personal use and not for sale or other disposition to any other person:
- (d) the amount of manufactured tobacco that is manufactured in the individual’s private house or dwelling place, in any year ending with 30 June, must not exceed 15 kilograms.
Section 68A: inserted, on 1 October 2008, by section 8 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).

68B Exemption for alcohol manufactured for personal use

Section 68 does not apply to the manufacture of beer, wine, or spirits in an individual's private house or dwelling place, but only if and as long as the beer, wine, or spirits are manufactured exclusively for the individual's personal use and not for sale or other disposition to any other person.
Section 68B: inserted, on 8 December 2009, by section 7(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).

69 Goods deemed to have been manufactured

For the purposes of this Act,—
- (a) compressed natural gas is deemed to have been manufactured by a licensee of a manufacturing area when natural gas supplied by the licensee to a compressed natural gas fuelling facility is compressed for use as a motor vehicle fuel:
- (b) goods on which work has been done by a contractor shall be deemed to have been manufactured by the contractor.
Compare: 1966 No 19 s 113(1); 1986 No 44 s 11

70 Entry of excisable goods

(1) Subject to any regulations made under section 71, all goods that are specified in Part A of the Excise and Excise-equivalent Duties Table must, on removal from a Customs controlled area, be entered—
- (a) in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
- (b) within such time as may be prescribed.
(1A) Goods required to be entered under subsection (1) must be entered—
- (a) by the licensee of the Customs controlled area from which the goods are removed; or
- (b) in such circumstances as may be prescribed by regulations made under section 71, by the owner of the goods.
(2) Where any entry required by this section relates to goods that are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
(3) Goods in respect of which entry has been made and passed must forthwith be dealt with in accordance with the entry and with the provisions of this Act in respect of the goods so entered.
Compare: 1966 No 19 ss 115, 116, 117, 118; 1986 No 44 s 11
Section 70(1): amended, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 70(1A): inserted, on 3 June 1998, by section 4(2) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 70(1A)(b): amended, on 8 January 2003, by section 6 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

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).

72 Removal for home consumption

For the purposes of this Part, goods are deemed to be removed for home consumption when the goods are physically removed from a Customs controlled area otherwise than when they are—
- (a) moved to another Customs controlled area pursuant to an approval given by the chief executive and for such purposes as may be approved by the chief executive; or
- (b) temporarily removed pursuant to an approval given by the chief executive and for such purposes as may be approved by the chief executive; or
- (c) removed for export or to an export warehouse.
Compare: 1966 No 19 s 17A; 1986 No 44 s 5

73 Excise duty on goods manufactured in manufacturing areas

(1) In respect of all goods that are manufactured in a manufacturing area and that are specified in Part A of the Excise and Excise-equivalent Duties Table there must be levied, collected, and paid excise duties, if any, at the appropriate rates set out in Part A of the Excise and Excise-equivalent Duties Table.
(2) Subsection (1) does not apply to beer manufactured in quantities of not more than 100 litres per month by an individual other than the licensee where—
- (a) the beer is exclusively for that individual's personal use and not for sale to any other person; and
- (b) the licensee of the premises does not engage in any aspect or part of the brewing or bottling operation and provides no equipment, ingredients, or service other than—
  - (i) the equipment for the brewing and bottling of beer and the filling of kegs:
  - (ii) kegs, bottles, bottle caps, and labels:
  - (iii) the ingredients for brewing beer, in an unmixed and unfermented state:
  - (iv) the written or oral instructions for the manufacture of the beer.
(2A) Subsection (1) does not apply to wine manufactured in quantities of not more than 45 litres per month by an individual other than the licensee where—
- (a) the wine is exclusively for that individual's personal use and not for sale to any other person; and
- (b) the licensee of the premises does not engage in any aspect or part of the wine making or bottling operation and provides no equipment, ingredients, or service other than—
  - (i) the equipment for the making and bottling of wine and the filling of casks or vats:
  - (ii) casks, vats, bottles, corks, and labels:
  - (iii) the ingredients for making wine, in an unmixed and unfermented state:
  - (iv) the written or oral instructions for making the wine.
(3) If the excise duty applicable to any goods pursuant to subsection (1) is an ad valorem excise duty, the value of the goods for the purposes of such excise duty shall be determined in accordance with Schedule 4.
(4) Notwithstanding anything in this Part, if the excise duty is a combination of a specific rate and an ad valorem rate, the excise duty payable shall be determined as the aggregate of—
- (a) the amount of excise duty calculated by applying the specific rate; and
- (b) the amount of excise duty calculated by applying the ad valorem rate to the value for duty.
(5) For the purposes of this section, wine means the goods referred to in any of excise item numbers 99.20.20L, 99.25.20B, 99.30.21D, 99.30.26E, 99.30.32K, and 99.30.47H of Part A of the Excise and Excise-equivalent Duties Table.
Compare: 1966 No 19 s 118B(1)–(4); 1986 No 44 s 12
Section 73(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 73(2A): inserted, on 15 November 2000, by section 3(1) of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).
Section 73(5): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

74 Excise duty on goods manufactured outside manufacturing area

(1) Subject to subsection (2), where goods specified in Part A of the Excise and Excise-equivalent Duties Table are manufactured in an area that is not licensed pursuant to section 12, the provisions of this Part and Part 8 apply as if the area were licensed as a manufacturing area under this Act.
(2) Subsection (1) does not apply in respect of goods—
- (a) that are manufactured in an area that pursuant to a direction of the chief executive under section 12(4) is not required to be licensed; or
- (b) that are covered by an exemption prescribed under section 10; or
- (c) that are manufactured in accordance with the conditions specified by section 68A or 68B.
Section 74 heading: amended, on 8 December 2009, by section 8(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 74(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 74(2)(b): amended, on 1 October 2008, by section 9 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 74(2)(c): added, on 1 October 2008, by section 9 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 74(2)(c): amended, on 8 December 2009, by section 7(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

75 Excise-equivalent duty on imported goods

(1) Subject to this Act, and in addition to any other duties or levies payable on imported goods, excise-equivalent duty at the appropriate rate specified in Part B of the Excise and Excise-equivalent Duties Table must be levied, collected, and paid on all goods specified in Part B of the Excise and Excise-equivalent Duties Table that are imported.
(2) Where goods on which excise-equivalent duty is payable under this section are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry in respect of those goods shall specify the volume of alcohol in the prescribed manner.
(3) Excise-equivalent duty becomes payable—
- (a) when entry for home consumption is passed; or
- (b) if, before entry for home consumption, the goods are dealt with in breach of a provision of this Act.
(4) If the excise-equivalent duty applicable to such goods is an ad valorem duty, the value of the goods for the purposes of that excise-equivalent duty shall be determined in accordance with Schedule 2.
Section 75(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

75A Accident compensation levies are additional to excise duty on motor spirits

[Repealed]
Section 75A: repealed, on 1 July 2003, by section 13(2) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).

76 Excise duty a Crown debt

(1) Excise duty is a debt due to the Crown and is recoverable by action at the suit of the chief executive on behalf of the Crown,—
- (a) in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are manufactured in a manufacturing area, immediately on removal of the goods for home consumption in accordance with section 72:
- (b) in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are, except as provided in section 74(2), manufactured outside a manufacturing area, immediately on manufacture.
(2) Excise duty owed under subsection (1) is owed by—
- (a) the occupier of the place where the goods have been or are manufactured; and
- (b) every person who is or who becomes the owner of the goods before the excise duty has been fully paid.
(3) The liability of the persons referred to in subsection (2) is joint and several.
(4) For the purposes of this section, excise duty owed under subsection (1) must be paid to the Customs within the time required by or prescribed under this Act.
Section 76: substituted, on 8 December 2009, by section 8(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).

76A Interpretation

In this section and in sections 76B to 76G, unless the context otherwise requires,—
2010 Excise and Excise-equivalent Duties Document means the document certified under section 76B(1)
Excise and Excise-equivalent Duties Table—
- (a) means the table of excise and excise-equivalent duties as set out in the 2010 Excise and Excise-equivalent Duties Document; but
- (b) if, and in so far as, the table specified in paragraph (a) is on or after 1 January 2010 from time to time amended, modified, or revoked and replaced, then despite paragraph (a) means that table as from time to time amended, modified, or revoked and replaced
Working Excise and Excise-equivalent Duties Document means the document maintained by the chief executive that sets out the excise and excise-equivalent duties.
Section 76A: inserted, on 8 December 2009, by section 9 of the Customs and Excise Amendment Act 2009 (2009 No 61).

76B Certification of 2010 Excise and Excise-equivalent Duties Document

(1) The chief executive must, by the close of 31 December 2009,—
- (a) certify a copy of the Working Excise and Excise-equivalent Duties Document; and
- (b) retain that copy.
(2) Before certifying a copy of the Working Excise and Excise-equivalent Duties Document under subsection (1), the chief executive must be satisfied that the copy is or includes a full and accurate copy of the contents of Schedule 3—
- (a) as in force at the close of 31 December 2009; but
- (b) as amended by any order made under section 79 and that comes into force on 1 January 2010.
(3) The chief executive must ensure that—
- (a) references in the certified copy to Schedule 1 of the Tariff Act 1988 are replaced with references to the Tariff (as defined in section 2(1) of the Tariff Act 1988); and
- (b) the certified copy indicates clearly that any information in it that is not the contents of Schedule 3 as described in paragraphs (a) and (b) of subsection (2) does not form part of, or have legal effect as part of, the Excise and Excise-equivalent Duties Table.
Section 76B: inserted, on 8 December 2009, by section 9 of the Customs and Excise Amendment Act 2009 (2009 No 61).

76C Access to Excise and Excise-equivalent Duties Table

(1) The chief executive must—
- (a) ensure that copies of the documents referred to in subsection (2) are published on an Internet site that is, so far as practicable, publicly available free of charge; and
- (b) ensure that copies of the documents referred to in subsection (2) are available for purchase at a reasonable price at the places designated under section 9 of the Acts and Regulations Publication Act 1989.
(2) The documents are—
- (a) the Excise and Excise-equivalent Duties Table as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and
- (b) the 2010 Excise and Excise-equivalent Duties Document; and
- (c) Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, 79AA(2), or 79A on or after 1 January 2010.
(3) Every version of the Excise and Excise-equivalent Duties Table referred to in subsection (2)(a) and published or made available under subsection (1) must—
- (a) indicate that it is that Table as in force at the beginning of a stated date; and
- (b) list all Acts and Orders in Council that are enacted on or after 1 January 2010 and before the stated date and that amend, modify, revoke, or revoke and replace some or all of that Table.
(4) Nothing in section 76B or this section prevents the chief executive from ensuring that other information is published or made available with the Excise and Excise-equivalent Duties Table, so long as in doing so the chief executive ensures that it is indicated clearly that the other information does not form part of, or have legal effect as part of, that table.
Section 76C: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 76C(2)(c): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).

76D Regulations (Disallowance) Act 1989 and Acts and Regulations Publication Act 1989

Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, 79AA(2), or 79A on or after 1 January 2010—
- (a) are regulations for the purposes of the Regulations (Disallowance) Act 1989 and must be presented to the House of Representatives not later than 16 sitting days after the day on which they are made; but
- (b) are not regulations for the purposes of the Acts and Regulations Publication Act 1989.
Section 76D: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 76D: amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).

76E Judicial notice of Table

Judicial notice must be taken by all courts and persons acting judicially of the Excise and Excise-equivalent Duties Table.
Compare: 1989 No 142 ss 16A, 16B(1)
Section 76E: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).

76F Evidence of Table

Every copy of the documents referred to in section 76C(2) purporting to be published or made available under the authority of the chief executive is, unless the contrary is shown, deemed—
- (a) to be a correct copy of the document; and
- (b) to have been so published or made available.
Compare: 1989 No 142 s 16C
Section 76F: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).

76G Table may be amended, and must be interpreted, as if it were an enactment

(1) The Excise and Excise-equivalent Duties Table may be amended, revoked, or revoked and replaced by an Act of Parliament as if it were an Act of Parliament.
(2) The Excise and Excise-equivalent Duties Table may be altered or amended by an Order in Council made under section 77, 78, 79, 79AA(2), or 79A as if it were a regulation.
(3) The Interpretation Act 1999 applies to the Excise and Excise-equivalent Duties Table as if it were an enactment.
(4) Nothing in this Act limits or affects the application of—
- (a) the Acts and Regulations Publication Act 1989 and the Interpretation Act 1999 to an Act amending, revoking, or revoking and replacing the Excise and Excise-equivalent Duties Table, this Act (either alone or with other enactments), or both; or
- (b) the Interpretation Act 1999 to an Order in Council made under section 77, 78, 79, 79AA(2), or 79A.
Section 76G: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 76G(2): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
Section 76G(4)(b): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).

76H References to Schedule 3

Every reference in the following to Schedule 3 must be read as if it were a reference to the Excise and Excise-equivalent Duties Table (as defined by section 76A):
- (a) an enactment not added, amended, inserted, or substituted by the Customs and Excise Amendment Act 2009 and in force at the commencement of this section:
- (b) a document in operation at that commencement.
Section 76H: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).

77 Modification of rates of excise duty and excise-equivalent duty

(1) The Governor-General may from time to time, by Order in Council, suspend the Excise and Excise-equivalent Duties Table in whole or in part, and by the same or a subsequent Order in Council, and in its place, impose on any goods specified in that table such excise duties and excise-equivalent duties as the Governor-General thinks fit.
(1A) Subsection (1) is subject to subsection (2).
(2) Excise duties and excise-equivalent duties imposed on goods pursuant to subsection (1) must not exceed the rate of excise duty or excise-equivalent duty on those goods set out in the Excise and Excise-equivalent Duties Table.
Compare: 1966 No 19 s 118C; 1986 No 44 s 12
Section 77(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 77(1A): inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 77(2): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

78 Power to amend Excise and Excise-equivalent Duties Table for certain purposes

(1) The Governor-General may from time to time, by Order in Council, amend the Excise and Excise-equivalent Duties Table by—
- (a) revoking, inserting, or amending any heading, heading number, subheading, item, or item number or the title of any Part, section, chapter, or subchapter of the Tariff referred to in the Excise and Excise-equivalent Duties Table in any manner necessary to ensure that that Table conforms to the Tariff; or
- (b) revoking, suspending, or amending a provision of the notes forming part of the Excise and Excise-equivalent Duties Table, or by inserting a new provision in the notes, for the purpose of ensuring the proper operation of the Excise and Excise-equivalent Duties Table; or
- (c) revoking, suspending, inserting, or amending a statistical unit in the Excise and Excise-equivalent Duties Table.
(2) Despite subsection (1)(c), the chief executive may, by notice in the Gazette, revoke, suspend, insert, or amend a statistical unit in the Excise and Excise-equivalent Duties Table.
(3) No amendment made pursuant to this section may alter the duties or exemptions from duty under this Act applicable to goods classified under an item or heading so amended.
Compare: 1966 No 19 s 118CA; 1987 No 128 s 4
Section 78: substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

79 Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products

(1) The Governor-General may from time to time, by Order in Council, amend the Excise and Excise-equivalent Duties Table to impose such rates of excise duty and excise-equivalent duty as the Governor-General thinks fit on all or any of the alcoholic beverages and tobacco products as defined in subsection (4).
(1A) Subsection (1) is subject to subsections (2) to (4).
(2) Any change in the rates of excise duty and excise-equivalent duty made by Order in Council under subsection (1),—
- (a) shall be limited in accordance with this section having regard to movements in the Consumers Price Index All Groups excluding credit services; and
- (b) in the case of a change in the rates of excise duty and excise-equivalent duty for alcoholic beverages, may come into force only on 1 July in any calendar year; and
- (c) in the case of a change in the rates of excise duty and excise-equivalent duty for tobacco products, may come into force only on 1 January in any calendar year.
(3) No new rate of excise duty or excise-equivalent duty imposed on any goods under subsection (1) shall exceed a rate calculated in accordance with the following formula:
a × c
b
where—
a
is the Index number of the Consumers Price Index All Groups excluding credit services issued by the Government Statistician for—
(i) the quarter ending on 31 March in the calendar year in which the order is to come into force, in the case of an order relating to alcoholic beverages; or
(ii) the quarter ending on 30 September immediately before the calendar year in which the order is to come into force, in the case of an order relating to tobacco products; and
b
is the Index number of the quarterly Consumers Price Index All Groups excluding credit services issued by the Government Statistician for the quarter ending 12 months before, and expressed on the same base quarter as, the relevant quarter specified in item a of this formula; and
c
is the existing rate of duty in respect of the goods to which the order relates.
(4) In this section,—
alcoholic beverages means goods that are—
- (a) goods specified in headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of the Excise and Excise-equivalent Duties Table, not being goods that are exempt from excise duty and excise-equivalent duty; or
- (b) undenatured ethyl alcohol and other goods specified in headings 21.05, 21.06, 22.07, 33.02, 99.05, 99.06, 99.35, 99.42, and 99.43 of that table (also not being goods exempt from excise duty and excise-equivalent duty)

New Zealand Legislation: Acts

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Customs and Excise Act 1996 No 27 (as at 02 January 2012), Public Act

Customs and Excise Act 1996

Note

Contents

1 Short Title and commencement

2 Interpretation

3 Act to bind the Crown

4 Application of Act in certain cases

Part 1Administration

5 New Zealand Customs Service

6 Authorised persons

7 Identity cards

8 Customs flag

Part 2Customs places Customs controlled areas, and Customs-approved areas for storing exports

Customs places

9 Customs places

Customs controlled areas

10 Customs controlled areas

11 Application for licence

12 Grant or refusal of licence

13 Variation or revocation of conditions

14 Revocation or suspension of licence

15 Surrender of licence

16 Closing of Customs controlled area

17 Liabilities not affected by ceasing to act as licensee

18 Customs facilities in Customs controlled areas

19 Storage charges

Customs-approved areas for storing exports (CASEs)

19A Purpose of sections 19B to 19H

19B Areas that may be licensed as CASEs

19C Application for area to be licensed as CASE

19D Licences for CASEs

19E Access of Customs officers to CASEs

19F Examination of goods to be exported and that have been brought to CASE

19G Detaining and searching vehicles for goods to be exported and that have been brought to CASE

19H Customs facilities in CASEs

Part 3Arrival and departure of goods, persons, and craft

20 Goods subject to control of Customs

Arrival of craft into New Zealand

21 Advice of arrival, etc

22 Requirement to answer questions

23 Bringing-to of ship

24 Craft to arrive at nominated Customs place only

25 Craft arriving at place other than nominated Customs place

26 Inward report

Arrival of persons

27 Persons arriving in New Zealand to report to Customs officer or Police station

28 Disembarkation

29 Baggage to be presented

Departure of persons

30 Persons departing from New Zealand to depart from Customs place

31 Embarkation

32 Outgoing baggage to be presented

Further requirements relating to persons arriving in or departing from New Zealand

32A Use of electronic communication devices prohibited in certain places

32B Completion of processing under Immigration Act 2009 and Biosecurity Act 1993

32C Cases requiring investigation for public health or law enforcement purposes

Departure of craft

33 Clearance of craft

34 Certificate of clearance

34A Fees and charges relating to granting certificate of clearance

35 Boarding of outward craft

36 Production of certificate of clearance

37 Departure to be from Customs place only

38 Regulations relating to stores for craft

Part 3ACustoms access to and use of information about border-crossing goods, persons, and craft

Preliminary provisions

38A Interpretation

38B Purpose of this Part

Who must give Customs access to information

38C Persons to whom section 38D or section 38E applies

Information to which access must be given

38D Information about border-crossing craft

38E Information about border-crossing persons

38F Further provisions about giving Customs access to information under section 38D or section 38E

Use of information to which access must be given

38G Controls on use by Customs of information

Searching and viewing by Customs of information about border-crossing persons

Part 1
Administration

Part 2
Customs places Customs controlled areas, and Customs-approved areas for storing exports

Part 3
Arrival and departure of goods, persons, and craft

Part 3A
Customs access to and use of information about border-crossing goods, persons, and craft

Part 4
Entry and accounting for goods

Part 5
Prohibited imports and prohibited exports

Part 6
Duties

Part 7
Excise and excise-equivalent duties