Reprint as at 29 July 2016

Coat of Arms of New Zealand

Customs and Excise Act 1996

Public Act
 
1996 No 27
Date of assent
 
4 June 1996
Commencement
 
see section 1
Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the New Zealand Customs Service.

Contents

Title
1Short Title and commencement
2Interpretation
3Act to bind the Crown
3ATransitional and savings provisions relating to amendments to this Act
4Application of Act in certain cases
5New Zealand Customs Service
6Authorised persons
7Identity cards
8Customs flag
9Customs places
10Customs controlled areas
11Application for licence
12Grant or refusal of licence
13Variation or revocation of conditions
14Revocation or suspension of licence
15Surrender of licence
16Closing of Customs controlled area
17Liabilities not affected by ceasing to act as licensee
18Customs facilities in Customs controlled areas
19Storage charges
19APurpose of sections 19B to 19H
19BAreas that may be licensed as CASEs
19CApplication for area to be licensed as CASE
19DLicences for CASEs
19EAccess of Customs officers to CASEs
19FExamination of goods to be exported and that have been brought to CASE
19GDetaining and searching vehicles for goods to be exported and that have been brought to CASE
19HCustoms facilities in CASEs
20Goods subject to control of Customs
21Advice of arrival, etc
21AInward cargo report
22Requirement to answer questions
23Bringing-to of ship
24Craft to arrive at nominated Customs place only
25Craft arriving at place other than nominated Customs place
26Inward report
27Persons arriving in New Zealand to report to Customs officer or Police station
28Disembarkation
29Baggage to be presented
30Persons departing from New Zealand to depart from Customs place
31Embarkation
32Outgoing baggage to be presented
32AUse of electronic communication devices prohibited in certain places
32BCompletion of processing under Immigration Act 2009 and Biosecurity Act 1993
32CCases requiring investigation for public health or law enforcement purposes
33Clearance of craft
34Certificate of clearance
34AAAdvance notice of departure may be provided by, or by agent of, owner or operator of craft
34AFees and charges relating to granting certificate of clearance
35Boarding of outward craft
36Production of certificate of clearance
37Departure to be from Customs place only
37AOutward cargo report
38Regulations relating to stores for craft
38AInterpretation
38BPurpose of this Part
38CPersons to whom section 38D or section 38E applies
38DInformation about border-crossing craft
38EInformation about border-crossing persons
38FFurther provisions about giving Customs access to information under section 38D or section 38E
38GControls on use by Customs of information
38HInformation about travel within 28-day period
38IInformation about other travel may be searched for information relating to travellers within 28-day period
38JSearch and viewing warrants
38KSearch and viewing without warrant in emergencies
38LProcedure if viewing of information not authorised
38MSecurity of applications for warrants
38NInformation and disclosure in section 38M(7)
38ODisposal of information collected by Customs
38PProtection of persons acting under authority of Part
38QPart does not limit other access to or use of information
39Entry of imported goods
39AEntry of imported goods in multiple or split shipments
40Regulations relating to entry of imported goods
40AFees and charges relating to importation of goods
41Imported goods to be dealt with according to entry
42Cancellation and amendments of entries [Repealed]
43Unloading goods
44Craft imported otherwise than as cargo
45Samples or illustrations
46Transportation of imported goods
47Removal of goods from Customs controlled area
48Temporary removal of goods from Customs controlled area
48ATranshipment requests
49Entry of goods for export
50Regulations relating to entry of goods for export
50AFees and charges relating to exportation of goods
51Goods for export to be dealt with according to entry
52Goods for export not to be landed
53Time of exportation
53ACustoms seal may be used in relation to goods for export
53BWarning notices for packages in relation to which seal used
53CChief executive may approve secure exports scheme
53DPurpose of secure exports scheme
53EMatters to be specified in secure exports scheme
53FMatters to be acknowledged in secure exports scheme
53GGoods to be exported under Customs-approved secure exports scheme may be exported under drawback
53HUse of Customs seals in relation to goods to be exported under Customs-approved secure exports schemes
53IExporters may be involved in exportation of goods outside Customs-approved secure exports scheme
53JReview of Customs-approved secure exports scheme
54Prohibited imports
54AOrders are confirmable instruments
55Duration of Orders in Council prohibiting imports
56Prohibited exports
56AOrders are confirmable instruments
57Duration of Orders in Council prohibiting exports
58Production of licence or permit for goods
59Certain terms defined in Tariff Act 1988
60Importer to specify Customs value on entry
61Amendment of valuation assessment
62Foreign currency
63Crown’s right of compulsory acquisition
64Origin of fish or other produce of the sea
64ANew Zealand certificates of origin for goods for export to party to free trade agreement
64BBodies authorised to issue New Zealand certificates of origin
64CRegulations relating to New Zealand certificates of origin and certification bodies
65Regulations for determining country of produce or manufacture
66Conditions precedent to entry of goods at preferential rates of duty
67Unsubstantiated preference claims
68Manufacture of excisable goods
68AExemption for tobacco manufactured for personal use
68BExemption for alcohol manufactured for personal use
68CExemption for biofuel and biofuel blends manufactured for personal use
69Goods deemed to have been manufactured
70Entry of excisable goods
71Regulations relating to entry of excisable goods
72Removal for home consumption
73Excise duty on goods manufactured in manufacturing areas
74Excise duty on goods manufactured outside manufacturing area
75Excise-equivalent duty on imported goods
75AAccident compensation levies are additional to excise duty on motor spirits [Repealed]
76Excise duty a Crown debt
76AInterpretation
76BCertification of 2010 Excise and Excise-equivalent Duties Document
76CAccess to Excise and Excise-equivalent Duties Table
76DApplication of Legislation Act 2012
76EJudicial notice of Table
76FEvidence of Table
76GTable may be amended, and must be interpreted, as if it were an enactment
76HReferences to Schedule 3
77Modification of rates of excise duty and excise-equivalent duty
78Power to amend Excise and Excise-equivalent Duties Table for certain purposes
79Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
79AAIncreases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011 [Repealed]
79ABRates of duties for tobacco products increased by 10% if not indexed on 1 January in 2013 to 2016 [Repealed]
79ACRates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015 [Repealed]
79ADRates of duties for tobacco products increased by 10% if not indexed on 1 January in 2017 to 2020
79APower to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council
80Orders are confirmable instruments
80AOrders may be revoked or varied by resolution of House of Representatives
81Power of Governor-General in Council to suspend, remit, refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
82Duty payable on goods consumed before removal from manufacturing area
83Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with
84Assessment of excise duty on beer or wine otherwise exempt
85Duty credits
86Duty on imported goods a Crown debt
87Additional duty imposed
88Assessment of duty
89Amendment of assessment
90Due date for payment of duty
91Assessment presumed to be correct
92Obligation to pay duty not suspended by appeal
93Chief executive to pay interest on duty refunded on appeal
94Limitation of time for amendment of assessments
95Keeping of business records
95AGiving Customs access to business records
96Meaning of related
97Duty a charge on goods
98Application of section 99
99Rights and duties of chief executive in recovery of duty
100Application of section 101
101Ranking of duty
102Release of goods subject to duty
103Liability for duty on goods wrongfully removed or missing
104Liability of owners of craft for duty on goods unlawfully landed
105Effect of payment of duty by one person on liability of other persons
106Incidence of altered duties
107Assessment of duty in particular cases
108Goods from the Cook Islands and Niue
109Reimportation of goods exported
110Importer, etc, leaving New Zealand
111Chief executive may refund duty paid in error
112Refunds of duty on goods under Part 2 of Tariff
113Other refunds and remissions of duty
114Power to apply refunds towards payment of other duties
115Recovery of duty refunded in error
116Goods temporarily imported
117Drawbacks of duty on certain goods
118Regulations may prescribe minimum duty collectable, value of goods below which duty need not be collected, minimum duty refundable, and minimum drawback allowable
119Application for Customs ruling
120Making of Customs ruling
121Notice of Customs ruling
122Effect of Customs ruling
123Confirmation of basis of Customs ruling
124Amendment of Customs ruling
125Cessation of Customs ruling
126Appeal from decisions of chief executive
127No liability where Customs ruling relied on
128Definitions for Part
128AImposition of penalty
128BCalculation of amount of penalty
128CAdditional penalty may be imposed
128DRight of appeal to Customs Appeal Authority
129Obligation to pay penalty not suspended by review or appeal
130No penalty in certain cases
131AJoint Border Management System (JBMS) defined
131Access generally restricted to registered users
132Application to be registered JBMS user
132AChief executive must determine application
132BBorder-related offence, dishonesty offence, and drugs offence defined
133Assignment, use, and security of unique user identifier
134Use of unique user identifier presumed secure
134AConditions on registration of registered users
134BBorder information supplied using JBMS must be supplied in approved form and manner
134CDuty to use JBMS to supply border information to Customs
135Cancellation or suspension of registration
136Customs must keep records of transmissions
137Patrols and surveillance
138Landing or mooring of Customs craft
139Boarding craft
140Searching of craft
141Securing goods on craft
142Firing on ship
143Detention of craft
144Searching vehicles
145Questioning persons about goods and debt
145AQuestioning persons about identity, address, travel movements and entitlement, and other matters
146Questioning employees of airlines, shipping companies, owners or operators of certain vehicles, etc
147Evidence of identity and entitlement to travel
147AEvidence of answers to questions under section 145A
148Detention of persons questioned about goods or debt
148ADetention of person questioned under section 145A
148BDetention of persons committing or about to commit certain offences
148CDetention for public health or law enforcement purposes
149Persons to whom sections 149A, 149B(1), and 149BA apply
149AAPowers in relation to unauthorised persons remaining in certain Customs controlled areas
149APreliminary search of persons by use of aids
149BSearching of persons if reasonable cause to suspect items hidden
149BASearching of persons for dangerous items
149CSeizure of items found
149DRights of persons detained under section 149B [Repealed]
150Access of Customs officers to Customs controlled area
151Examination of goods subject to control of Customs
152Examination of goods no longer subject to control of Customs
153Accounting for goods
154Production of goods
155Verification of entries
155ACancellation and amendment of entries
156Securities for payment of duty
157New securities may be required
158Written authority of agents
159Audit or examination of records
160Requisition to produce documents
161Further powers in relation to documents
162Privilege in respect of confidential communications between legal practitioners and between legal practitioners and their clients
163Documents in foreign language
164Chief executive may take possession of and retain documents and records
165Copying of documents obtained during inspection
166Retention of documents and goods obtained during inspection
166ADetention of goods suspected to be instrument of crime or tainted property
166BReturn of cash necessary to satisfy essential human needs
166CFurther provisions about detention under section 166A
166DReturn of goods detained under section 166A
166EExtension of 7-day period in section 166D(1)(a)
166FCustody of certain goods detained under section 166A
167Search warrants
168Entry and search under warrant [Repealed]
168ASearching of persons for dangerous items when executing search warrant [Repealed]
168BDetention of dangerous items [Repealed]
169Search warrant to be produced [Repealed]
170Duty to inform owner where thing seized [Repealed]
171Emergency warrants [Repealed]
172Use of aids by Customs officer
173Conditions applying to entry of buildings [Repealed]
174Arrest of suspected offenders
175Protection of persons acting under authority of Act
175ASeizure and detention of dangerous civil aviation goods
175BUnlawful travel document
175CSeizure and detention of goods or documents suspected to be certain risk goods or evidence of commission of certain offences
175DSeizure and detention of certain drugs and objectionable publications
176Threatening or resisting Customs officer
177Obstructing Customs officer or interfering with Customs property
177AAKilling or injuring Customs dog
177AFalse allegation or report to Customs officer
178Personation of Customs officer
179Counterfeit seals, stamps, markings, substances, or devices
180Obligations of persons arriving in or departing from New Zealand
181Unauthorised presence in certain Customs controlled areas
182Unauthorised access to or improper use of JBMS
183Interference with JBMS
184Offences in relation to security of, or unauthorised use of, unique user identifiers
185Failure to answer questions
186Failure to produce evidence of identity, entitlement to travel, or other matters
187Failure to produce or account for goods
188Failure to comply with requisition
188AFailure or refusal to remain at place
189Use of area without licence
190Failure to comply with conditions of licence
191Offences in relation to arrival of craft
192Offences in relation to inward report
192AOffences in relation to inward cargo report
193Offences in relation to departure of craft
194Offences in relation to advance notice of departure
194AFailure to comply with requirement to cease using electronic communication device
194BOffences in relation to outward cargo report
194COffences in relation to transhipment requests
195Defences
196Adapting craft for smuggling
197Interference with seals, etc
198Interference with cargo
199Unloading goods without authorisation
200Offences in relation to manufacture, movement, and storage of goods
201Interference with goods
202Contravention of direction of chief executive under section 97
203Offences in relation to entries
204Offences in relation to declarations and documents
204AOffence relating to failure to update information supplied in advance
205Offences in relation to records
205AOffences relating to failure to give Customs access to information
205BOffence relating to disclosing whether required to give Customs access to information
206Possession of incomplete documents
207Offences in relation to use of goods
208Provisions relating to offences against sections 203 to 207
209Offences in relation to importation or exportation of prohibited goods
209APublications imported or exported in course of official duties
210Offences in relation to exportation of goods
210AOffences in relation to Customs seals and Customs-approved secure exports schemes
211Defrauding the revenue of Customs
212Possession or custody of uncustomed goods or prohibited imports
213Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
214Possession or control of concealed goods
215Offences in relation to seized goods
215AOffences in relation to certain detained goods
216Offences in relation to Customs Appeal Authorities
217Liability of officers of corporations
218Liability of principal and agent
219Attempts
220Offences punishable on summary conviction [Repealed]
221Filing of charging document
222Court may order payment of money in respect of duty
223Power of chief executive to deal with petty offences
224Application of this Part
225Goods forfeited
226Procedure for seizure
227Notice of seizure
228Forfeiture to relate back
229Delivery of goods seized on deposit of value
230Sale of certain seized goods
231Application for review of seizure
232Conduct of review
233Decision on review
234Matters concerning grant of relief
234ACondemnation if application discontinued [Repealed]
235Determinations where relief granted
235ACondemnation of seized goods
235BRight of appeal to Customs Appeal Authority from decision on review
235CCondemnation of goods subject to appeal
236Condemnation of seized goods on conviction
237Disposal of forfeited goods
238Application of forfeiture provisions
239Burden of proof
240Documents made overseas
241Proof of rules made under section 288
242Customs record of computer transmission admissible in evidence
243Presumption of authenticity of documents
244Establishment of Customs Appeal Authorities
245Term of office of Authority
246Oath to be taken by Authority
247Remuneration and travelling expenses
248Sickness or incapacity
249Validity of appointment not to be questioned in proceedings
250Authority not personally liable
251Registrars of Authorities
252Seal
253Functions of Authority
254Procedure
255Nature of appeal
256Authority may extend time for appeal
257Hearing
258Authority may decide appeal without oral hearing if both parties consent
259Authority’s powers
260Evidence
261Powers of investigation
262Power to summon witnesses
263Service of summons
264Protection of persons appearing
265Witnesses’ allowances
266Payment of witnesses’ allowances
267Grounds of appeal and burden of proof
268Sittings of Authority
269Authority may dismiss frivolous or vexatious appeal
270Decision of Authority
271Power to award costs
272Appeals to High Court
273Appeal to Court of Appeal
274Stating case for High Court
274AUse of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
274BPublication of details of arrangements for use of automated electronic systems
274CVariation and substitution of decisions made by automated electronic systems
274DAppeals and reviews unaffected
274ENo limitation of claims by Crown to recover duties or interest on duties, or on forfeiture proceedings, under this Act
275Payments by chief executive out of public money
276Application of Act to postal articles
277Declarations under this Act
278Power of chief executive to determine seals, etc
279Arrival and departure information
280Supply of arrival and departure information for benefit and benefit debt recovery purposes
280AInterpretation
280BDisclosure of arrival and departure information for purposes of mutual assistance provision contained in social security agreement
280CInterpretation
280DDisclosure of arrival and departure information for fines enforcement purposes
280ENo Crown liability to third parties for fines enforcement action
280FCustoms may supply information concerning specified fines defaulters to chief executive of Department of Labour
280GDefined terms for sections 280H and 280I
280HDisclosure of arrival and departure information for purposes of Student Loan Scheme Act 2011
280IDirect access to arrival and departure information for purposes of Student Loan Scheme Act 2011
280JDefined terms for sections 280K and 280L
280KDisclosure of arrival and departure information for purposes of Child Support Act 1991
280LDirect access to arrival and departure information for purposes of Child Support Act 1991
280MDirect access to database information for counter-terrorism investigation purposes
281Disclosure of information overseas
282Information that may be disclosed
282ACustoms may for certain purposes collect, use, or disclose certain information
282BAccess by accessing agency to border information
282CChief executive must review operation of section 282B
282DDefinitions
282EPurpose of sections 282F to 282H
282FInterim collection of border information
282GRequirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
282HInterim access to border information
282IExpiry of sections 282E to 282H and agreements made under section 282H
282JAAApplication of sections 282J to 282L
282JCollection of border information
282KRequirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
282LCustoms may access border information
283Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
284Giving of notice
285Additional provision relating to notices under this Act
286Regulations
286ARegulations relating to information sharing
286BRegulations are confirmable instruments
287Regulations for fees, charges, and expenses
287AIncorporation of provisions by reference in regulations
287BEffect of amendments to, or replacement of, provisions incorporated by reference
287CProof of provisions incorporated by reference
287DAccess to provisions incorporated by reference
287EApplication of Legislation Act 2012 to provisions incorporated by reference
287FApplication of Regulations (Disallowance) Act 1989 to provisions incorporated by reference [Repealed]
288Chief executive may make rules for certain purposes
288AUse of reasonable force must be reported
288BLevies for recovering border processing costs
288CContents of border processing levy order
288DTrust accounts for levy money payable to chief executive
288EEffect of levy order
288FCompliance audits
288GAuditors
288HOffences in relation to levy orders
288ISection 288H strict liability offences
289Acts and regulations amended
290Repeals and revocations
291Validation of acts done pursuant to Customs Duties Suspension (Inter-Governmental Agreements) Order 1963
292Savings for proceedings and other matters
293Savings provision in relation to Customs officers
294Transitional provision relating to terminology
295Transitional provision concerning assessment and payment of duty
296Examination station deemed to be Customs controlled area
297Examining place, Customs containerbase, sufferance wharf, and wharf deemed to be Customs controlled area
298Staff accommodation, facilities, and transit buildings deemed to be Customs controlled area
299Export warehouse deemed to be Customs controlled area
300Manufacturing area deemed to be Customs controlled area
301Transitional provision relating to conditions of appointment or licence
302Application for licence as Customs controlled area to be made within 40 working days
303Transitional status to continue until application made and disposed of
304Transitional provision relating to persons approved to defer payment of duty
305Transitional provision relating to businesses not required to be licensed
305ATransitional provisions relating to investigations of offences under Customs Act 1966
306Power to amend Schedule 3 before this Act comes into force [Repealed]
306ATransitional and savings provisions relating to amendments to this Act
307Zero-rating—duty-free goods
[Repealed]
308Tariff items substituted [Repealed]
309New concession reference inserted [Repealed]
[Repealed]
[Repealed]
[Repealed]
Reprint notes

An Act to—

(a)

reform the law relating to customs, excise, and other duties; and

(b)

provide for the administration and enforcement of Customs controls at the border; and

(c)

repeal the Customs Act 1966; and

(d)

provide for related matters

 
1 Short Title and commencement

(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): this Act 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

biofuel means any gaseous or liquid fuel produced from biomass that can be used as a fuel for engines

biofuel blend means a product that results from blending biofuel with petrol, diesel, or other substances

boat means a vessel other than a ship

cargo aggregator means a person who, for reward, aggregates cargo (being cargo to be carried for different people) for carriage together on a craft—

(a)

in bulk cargo containers, or otherwise; and

(b)

under a shared space, or other negotiated volume of cargo, arrangement with the craft’s owner or operator

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

computer system means the whole, or any part, of all or any of the 1 or more items described in the following paragraphs (each of which items includes all related input, output, processing, storage, software, or communication facilities, and stored data):

(a)

a computer:

(b)

2 or more interconnected (within the meaning of subsection (4)) computers:

(c)

any communication links between computers or to remote terminals or another device:

(d)

2 or more interconnected (within the meaning of subsection (4)) computers combined with any communication links between computers or to remote terminals or any other device

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 dog means a dog that is being used or intended for use by the Customs

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:

(ba)

provisional safeguard duty, safeguard duty, and extended safeguard duty imposed under the Trade (Safeguard Measures) Act 2014:

(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:

(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:

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

Joint Border Management System or JBMS has the meaning given in section 131A

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 and Supply of Alcohol Act 2012

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—

(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.

(4)

For the purposes of the definition of computer system, a computer is interconnected with another computer if it can be lawfully used to provide access to that other computer—

(a)

with or without access information; and

(b)

whether or not either or both computers are currently turned on; and

(c)

whether or not access is currently occurring.

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) biofuel: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 2(1) biofuel blend: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 2(1) cargo aggregator: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 2(1) computer system: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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 dog: inserted, on 6 April 2012, by section 4 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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 (ba): inserted, on 12 November 2014, by section 29(2) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

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) Joint Border Management System or JBMS: inserted, on 24 June 2014, by section 4(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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) manufacture paragraph (c)(ii): amended, on 18 December 2013, by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).

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).

Section 2(4): inserted, on 24 June 2014, by section 4(2) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

3 Act to bind the Crown

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

3A Transitional and savings provisions relating to amendments to this Act

Schedule 1AA contains transitional and savings provisions—

(a)

relating to amendments made to this Act on the day immediately after the expiry of the period of 3 months that starts on the date on which the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 receives the Royal assent; and

(b)

that affect other provisions of this Act (see section 306A).

Section 3A: inserted, on 24 June 2014, by section 5 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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, 68B, and 68C, 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 6 April 2012, by section 5 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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)
[Repealed]

(vi)
[Repealed]

(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 information referred to in subsection (1)(a)—

(a)

may be provided, on behalf of the person in charge of the craft, by—

(i)

the owner or operator of the craft referred to in subsection (1); or

(ii)

an agent of the owner or operator; and

(b)

must be accompanied by such supporting documents (being documents each of which is genuine, not erroneous in a material particular, and not misleading) as the chief executive may require.

Section 21(1)(a): substituted, on 1 October 2004, by section 10 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 21(1)(a)(v): repealed, on 24 June 2014, by section 6(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 21(1)(a)(vi): repealed, on 24 June 2014, by section 6(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 21(2): replaced, on 24 June 2014, by section 6(2) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

21A Inward cargo report

(1)

This section applies to cargo on a craft if the craft is—

(a)

en route to, or has arrived in, New Zealand, from a point outside New Zealand; or

(b)

carrying goods subject to the control of the Customs brought in that craft or any other craft from a point outside New Zealand.

(2)

Every person responsible for the carriage of the cargo on the craft must give to the Customs, before the prescribed deadline, a report on the cargo, unless a particular person of that kind is exempted from doing so because—

(a)

that person has been advised by the chief executive that 1 or more other persons of that kind have already done so; or

(b)

under this paragraph, and for another reason, the chief executive approves that person’s being exempted from doing so.

(3)

A person is, for this section’s purposes, responsible for the carriage of cargo on a craft only if the person (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo) is—

(a)

a person who is, or who is the agent of, the owner or operator of the craft; or

(b)

a cargo aggregator who, in the course of that cargo aggregator’s business, has (in or outside New Zealand) arranged for the carriage of the cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement with the craft’s owner or operator.

(4)

The report must contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed, and must be given in the prescribed form and manner.

(5)

The information referred to in subsection (4) must be accompanied by such supporting documents (being documents each of which is genuine, not erroneous, and not misleading) as the chief executive may require.

(6)

Information supplied under this section is subject to, but this section does not limit, section 204A (offence relating to failing to update information supplied in advance).

Section 21A: inserted, on 24 June 2014, by section 7 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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:

(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 advance notice of departure 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 advance notice of departure 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).

Section 34(a): amended, on 24 June 2014, by section 8 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

34AA Advance notice of departure may be provided by, or by agent of, owner or operator of craft

The advance notice of departure referred to in section 34(a) may be provided, on behalf of the person in charge of the craft referred to in section 34, by—

(a)

the owner or operator of the craft; or

(b)

an agent of the owner or operator.

Section 34AA: inserted, on 24 June 2014, by section 9 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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).

37A Outward cargo report

(1)

This section applies to cargo on a craft if—

(a)

the craft is to depart, or has departed, for a point outside New Zealand from a place in New Zealand; and

(b)

the cargo is commercial or non-commercial cargo for discharge outside New Zealand.

(2)

Every person responsible for the carriage of the cargo on the craft must give to the Customs, before the prescribed deadline (which may be a time before or after the craft’s departure from the point in New Zealand), a report on the cargo, unless a particular person of that kind is exempted from doing so because—

(a)

that person has been advised by the chief executive that 1 or more other persons of that kind have already done so; or

(b)

under this paragraph, and for another reason, the chief executive approves that person’s being exempted from doing so.

(3)

A person is, for this section’s purposes, responsible for the carriage of cargo on a craft only if the person (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo) is—

(a)

a person who is, or who is the agent of, the owner or operator of the craft; or

(b)

a cargo aggregator who, in the course of that cargo aggregator’s business, has (in or outside New Zealand) arranged for the carriage of the cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement with the owner or operator of the craft.

(4)

The report must contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed, and must be given in the prescribed form and manner.

(5)

The information referred to in subsection (4) must be accompanied by such supporting documents (being documents each of which is genuine, not erroneous, and not misleading) as the chief executive may require.

(6)

Information supplied under this section is subject to, but this section does not limit, section 204A (offence relating to failing to update information supplied in advance).

Section 37A: inserted, on 24 June 2014, by section 10 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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).

39A Entry of imported goods in multiple or split shipments

(1)

This section applies if the chief executive considers, after taking into account any criteria prescribed by regulations made under section 40, that goods cannot reasonably be imported into New Zealand in 1 shipment.

(2)

The chief executive may, on application by an importer, allow the goods to be—

(a)

imported in multiple or split shipments; and

(b)

entered by the importer under the same Tariff classification that they would have been entered under if they had been imported in 1 shipment.

(3)

In exercising the power conferred by subsection (2), the chief executive may impose any conditions on the importer that he or she considers to be reasonably necessary.

Section 39A: inserted, on 6 April 2012, by section 6 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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; and

(e)

for the purposes of section 39A(1), prescribing criteria for determining whether goods cannot reasonably be imported in 1 shipment.

Compare: 1966 No 19 s 22; 1990 No 89 s 5

Section 40(d): amended, on 6 April 2012, by section 7 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 40(e): inserted, on 6 April 2012, by section 7 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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

Transhipments: international or domestic

Heading: inserted, on 24 June 2014, by section 11 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

48A Transhipment requests

(1)

This section applies to cargo on a craft if—

(a)

the craft—

(i)

is en route to, or has arrived in, New Zealand, from a point outside New Zealand; or

(ii)

is carrying goods subject to the control of the Customs brought in that craft or any other craft from a point outside New Zealand; or

(iii)

is to depart, or is departing, for a point outside New Zealand from a place in New Zealand; and

(b)

the cargo is to be or has been imported, but is to be or is being transhipped, either—

(i)

internationally, in that it is not to be entered for home consumption in New Zealand, but is destined for, and will remain subject to the control of the Customs at all times until it reaches, a point outside New Zealand; or

(ii)

domestically, in that it is not to be entered for home consumption at the (Customs or other) place to which the craft proceeded directly on arriving within New Zealand, but is destined for, and will remain subject to the control of the Customs at all times until it reaches, and is entered for home consumption at, some other (Customs or other) place within New Zealand.

(2)

Any person may, before the prescribed deadline, make to the chief executive a transhipment request in respect of the cargo.

(3)

The request must—

(a)

contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed; and

(b)

be made in the prescribed form and manner; and

(c)

be accompanied by such supporting documents (being documents each of which is genuine, not erroneous, and not misleading) as the chief executive may require.

(4)

Information supplied under this section is subject to, but this section does not limit, section 204A (offence relating to failing to update information supplied in advance).

(5)

The chief executive must as soon as is reasonably practicable agree to or decline each transhipment request made.

(6)

A transhipment request agreed to by the chief executive authorises (under section 47(1)(a)) removal of the cargo from a Customs controlled area, for the transhipment purposes, and on the conditions (if any), the chief executive specifies when agreeing to the request.

(7)

However, a transhipment request agreed to by the chief executive does not limit or affect enactments in or under other Acts that apply to the cargo (for example, enactments in or under the Biosecurity Act 1993 on uncleared goods).

(8)

A person who is dissatisfied with a decision of the chief executive under subsection (4) 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 48A: inserted, on 24 June 2014, by section 11 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

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—

(aaa)

specifying when an entry of goods for export is deemed to have been made; and

(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(aaa): inserted, on 6 April 2012, by section 8 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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

(ab)

goods designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or

(ac)

goods that, having regard to all relevant circumstances, can reasonably be considered—

(i)

part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72 of the Crimes Act 1961 applies; or

(ii)

related to a conspiracy to commit a crime involving dishonesty to which section 310 of the Crimes Act 1961 applies; 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)

[Repealed]

(6)

[Repealed]

(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.

(9)

In this section, crime involving dishonesty has the same meaning as in section 2(1) of the Crimes Act 1961.

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(1)(ab): inserted, on 7 November 2015, by section 4(1) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

Section 54(1)(ac): inserted, on 7 November 2015, by section 4(1) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

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).

Section 54(5): repealed, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

Section 54(6): repealed, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

Section 54(9): inserted, on 7 November 2015, by section 4(2) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

54A Orders are confirmable instruments

The explanatory note of an Order in Council made under section 54(2) must indicate that—

(a)

it is a confirmable instrument under section 47B of the Legislation Act 2012; and

(b)

it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and

(c)

the stated time is the applicable deadline under section 47C(1)(a) or (b) of that Act.

Section 54A: inserted, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

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

(ab)

goods designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; and

(ac)

goods that, having regard to all relevant circumstances, can reasonably be considered—

(i)

part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72 of the Crimes Act 1961 applies; or

(ii)

related to a conspiracy to commit a crime involving dishonesty to which section 310 of the Crimes Act 1961 applies; 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,—

crime involving dishonesty has the same meaning as in section 2(1) of the Crimes Act 1961

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)

[Repealed]

(6)

[Repealed]

(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)(ab): inserted, on 7 November 2015, by section 5(1) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

Section 56(1)(ac): inserted, on 7 November 2015, by section 5(1) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

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(2A) crime involving dishonesty: inserted, on 7 November 2015, by section 5(2) of the Customs and Excise Amendment Act (No 2) 2015 (2015 No 100).

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).

Section 56(5): repealed, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

Section 56(6): repealed, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

56A Orders are confirmable instruments

The explanatory note of an Order in Council made under section 56(2) must indicate that—

(a)

it is a confirmable instrument under section 47B of the Legislation Act 2012; and

(b)

it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and

(c)

the stated time is the applicable deadline under section 47C(1)(a) or (b) of that Act.

Section 56A: inserted, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

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).

68C Exemption for biofuel and biofuel blends manufactured for personal use

Section 68 does not apply to the manufacture of biofuel or biofuel blends on land where the private house or dwelling of the individual who is undertaking the manufacture is located, but only if and as long as the biofuel or biofuel blends are manufactured exclusively for the individual’s personal use and not for sale or other disposition to any other person.

Section 68C: inserted, on 6 April 2012, by section 9 of the Customs and Excise Amendment Act 2012 (2012 No 25).

69 Goods deemed to have been manufactured

(1)

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:

(c)

biofuel is deemed to have been manufactured by a licensee of a manufacturing area when biofuel supplied by the licensee to a biofuel fuelling facility is blended at the biofuel fuelling facility.

(2)

A licensee of a manufacturing area who supplies biofuel under subsection (1)(c) will be liable for duty under this Act for the biofuel blend that results from blending at a biofuel fuelling facility the biofuel supplied by the licensee.

(3)

The biofuel blend that results from blending at a biofuel fuelling facility under subsection (2) is, for the purposes of this Part, deemed to be removed for home consumption when the blending is undertaken.

(4)

In this section, biofuel fuelling facility

(a)

means any installation, facility, or other place that—

(i)

is used for fuelling any craft, vehicle, or other conveyance; and

(ii)

is not, for the time being, licensed under section 12(1) or exempted under section 12(4); and

(b)

includes any vehicle designed for the storage and transport of fuel in which a process of blending occurs; but

(c)

does not include land to which an exemption under section 68C relates.

Compare: 1966 No 19 s 113(1); 1986 No 44 s 11

Section 69(1)(c): inserted, on 6 April 2012, by section 10(1) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 69(2): inserted, on 6 April 2012, by section 10(2) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 69(3): inserted, on 6 April 2012, by section 10(2) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 69(4): inserted, on 6 April 2012, by section 10(2) of the Customs and Excise Amendment Act 2012 (2012 No 25).

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, 68B, or 68C.

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 6 April 2012, by section 11 of the Customs and Excise Amendment Act 2012 (2012 No 25).

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 7 of the Legislation Act 2012.

(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(1)(b): amended, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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 Application of Legislation Act 2012

Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, or 79A on or after the date on which section 77(3) of the Legislation Act 2012 comes into force—

(a)

are disallowable instruments for the purposes of the Legislation Act 2012 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 legislative instruments for the purposes of the Legislation Act 2012 and do not have to be published under section 6 of that Act.

Section 76D: replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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)

Part 2 of the Legislation Act 2012 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)(a): amended, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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.

(3A)

[Repealed]

(3B)

If an Order in Council is made under subsection (1), changes the rates of excise duty and excise-equivalent duty for tobacco products, and comes into force on 1 January in 2017, 2018, 2019, or 2020, then despite subsections (1) to (3),—

(a)

every new rate of excise duty or excise-equivalent duty that the Order in Council imposes on a tobacco product is calculated by adding 10% of the existing rate of duty on the product to the result achieved by applying the formula in subsection (3); and

(b)

the Order in Council must be called (as the case requires) an Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2016, 2017, 2018, or 2019.

(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)

tobacco products means goods specified in headings 24.02, 24.03, 99.60, and 99.65 of the Excise and Excise-equivalent Duties Table.

Compare: 1966 No 19 s 118CB; 1993 No 83 s 3(1)

Section 79(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 79(1A): inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 79(2)(b): amended, on 6 March 2007, by section 10(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 79(2)(c): amended, on 6 March 2007, by section 10(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 79(3): amended, on 6 March 2007, by section 10(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 79(3A): repealed, on 1 January 2016, by section 5(2) of the Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2012 (2012 No 77).

Section 79(3B): inserted, on 31 May 2016, by section 4(1) of the Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2016 (2016 No 25).

Section 79(4): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

79AA Increases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
[Repealed]

Section 79AA: repealed, on 2 January 2012, by section 10(1) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).

79AB Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2013 to 2016
[Repealed]

Section 79AB: repealed, on 1 January 2016, by section 6(2) of the Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2012 (2012 No 77).

79AC Rates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015
[Repealed]

Section 79AC: repealed, on 1 July 2015, by section 4(2) of the Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013 (2013 No 24).

79AD Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2017 to 2020

(1)

This section, in accordance with section 76G(1), amends the Excise and Excise-equivalent Duties Table.

(2)

A rate in that Table is amended by this section only if the rate is one that is—

(a)

a rate of excise duty or excise-equivalent duty on a tobacco product (as defined in section 79(4)); and

(b)

in force immediately before 1 January in 2017, 2018, 2019, or 2020; and

(c)

not changed on that date by an Order in Council made under section 79(1) and (3B).

(3)

The rate is on that date replaced with a new rate calculated by adding to the rate an amount equal to 10% of the rate.

Section 79AD: inserted, on 31 May 2016, by section 5(1) of the Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2016 (2016 No 25).

79A Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council

(1)

At any time during the second financial year, or the third financial year, that follows the financial year in which any current rates of excise duty and excise-equivalent duty on motor spirits came into force, the Governor-General may, by Order in Council, reduce or increase any or all of those rates of excise duty and excise-equivalent duty by amending the Excise and Excise-equivalent Duties Table.

(2)

In this section,—

financial year means the 12 months ending on the close of 30 June or any other date determined for the purposes of this section by the Minister of Finance and notified in the Gazette

motor spirits means any 1 or more fuels that are—

(a)

motor spirit, or fuels that contain motor spirit; or

(b)

specified in the Excise and Excise-equivalent Duties Table under (or under later items or numbers that, with or without modification, replace, or correspond to) any of the following numbers or items (specified in that Table on the commencement of this definition):

(i)

excise item numbers 99.75.05F, 99.75.23D, 99.75.29C, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E; and

(ii)

Tariff items 2207.20.23, 2207.20.35, 2710.12.15, 2710.12.17, 2710.12.19, 2710.12.23, 2710.12.25, 2710.12.29, 2710.19.34, 2710.19.42, 3824.90.87, 3824.90.93, and 3826.00.20.

Section 79A: substituted, on 1 August 2008, by section 49(2) of the Land Transport Management Amendment Act 2008 (2008 No 47).

Section 79A(1): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 79A(1): amended, on 1 July 2013, by section 5 of the Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013 (2013 No 24).

Section 79A(2) financial year: amended, on 8 December 2009, by section 13 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 79A(2) motor spirits: replaced, on 24 June 2014, by section 12 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

80 Orders are confirmable instruments

(1)

This section applies to—

(a)

an Order in Council made under section 77(1); and

(b)

an Order in Council made under section 79(1); and

(c)

an Order in Council made under section 79A(1) that has the effect of increasing the rates of excise duty or excise-equivalent duty on motor spirits (as defined in section 79A(2)).

(2)

The explanatory note of an Order in Council to which this section applies must indicate that—

(a)

it is a confirmable instrument under section 47B of the Legislation Act 2012; and

(b)

it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and

(c)

the stated time is the applicable deadline under section 47C(1)(a) or (b) of that Act.

Section 80: replaced, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

80A Orders may be revoked or varied by resolution of House of Representatives

(1)

This section applies to—

(a)

an Order in Council made under section 77(1); and

(b)

an Order in Council made under section 79(1); and

(c)

an Order in Council made under section 79A(1) that has the effect of increasing the rates of excise duty or excise-equivalent duty on motor spirits (as defined in section 79A(2)).

(2)

If the House of Representatives resolves that an order to which this section applies should be revoked or varied,—

(a)

the order must be treated as having been revoked or varied in accordance with the terms of the resolution; and

(b)

any duty collected under the order in excess of the duty otherwise payable must, so far as that resolution provides, be refunded.

Section 80A: inserted, on 1 January 2016, by section 14 of the Legislation (Confirmable Instruments) Amendment Act 2015 (2015 No 120).

81 Power of Governor-General in Council to suspend, remit, refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members

(1)

The Governor-General may from time to time, by Order in Council, suspend, order the remission or refund of, or create exemptions from, excise duty and excise-equivalent duties in respect of goods or classes of goods manufactured in New Zealand or imported into New Zealand that are—

(a)

supplied solely for the use of such organisations, expeditions, or other bodies as may be approved by the chief executive and as may, from time to time, be established or temporarily based in New Zealand under an agreement or arrangement entered into by or on behalf of the Government of New Zealand with the Government of any other country or with the United Nations; or

(b)

supplied solely for the use of persons temporarily resident in New Zealand for the purpose of serving as a member of any such approved organisation, expedition, or other body.

(2)

The chief executive may at any time impose such conditions as he or she thinks fit in respect of goods or a class of goods to which an Order in Council made for the purposes of this section relates.

(3)

An approval that was given by the Minister under subsection (1)(a) (as in force before the commencement of this subsection) and that was in force immediately before that commencement continues in force after that commencement as if it had been given (and may be amended, revoked, or revoked and replaced) by the chief executive under subsection (1)(a) (as in force after that commencement).

Compare: 1966 No 19 s 167

Section 81(1)(a): amended, on 24 June 2014, by section 13(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 81(3): inserted, on 24 June 2014, by section 13(2) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Miscellaneous duty provisions

82 Duty payable on goods consumed before removal from manufacturing area

(1)

Duty is payable on goods consumed before removal from a manufacturing area in the same manner as if the goods had been removed on the date they had been consumed and the provisions of this Act apply, with all necessary modifications, accordingly.

(2)

Notwithstanding subsection (1), no liability for duty arises where excisable products manufactured within a manufacturing area are used in the manufacturing process carried on in that manufacturing area.

(3)

If, after making an allowance of not more than 2% on the quantity of spirits delivered to be rectified or compounded, it is found that the volume of alcohol rectified or compounded is less than the volume delivered, the full excise duty on the deficiency so found must immediately be paid by the rectifier or compounder to the chief executive.

Compare: 1966 No 19 ss 98, 118D(4); 1986 No 44 ss 11, 12

83 Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with

(1)

The chief executive may make an assessment of duty if the chief executive has reasonable cause to suspect that a person granted an approval to which this subsection applies has not complied with the conditions of the approval.

(2)

Subsection (1) applies to an approval granted under any of the following:

(a)

excise item number 99.35.30E in Part A of the Excise and Excise-equivalent Duties Table:

(b)

excise item number 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table:

(c)

tariff item number 2207.10.29 in Part B of the Excise and Excise-equivalent Duties Table.

(3)

Where an assessment is made under subsection (1), the rate of duty to be applied must be the rate that would be applicable if the goods to which the relevant approval relates were entered for home consumption.

(4)

The duty assessed in accordance with this section must be paid in accordance with subsection (5) by the person to whom the approval was granted.

(5)

The due date for the payment of any duty assessed in accordance with this section is the date that is 20 working days after the date on which written notice of the assessment is given by the chief executive.

(6)

The chief executive must, if satisfied that the non-compliance with the conditions was neither intentional nor negligent, remit or refund the duty on the goods.

(7)

A person liable for the payment of the excise duty 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 83: substituted, on 6 March 2007, by section 11 of the Customs and Excise Amendment Act 2007 (2007 No 9).

Section 83(2): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

84 Assessment of excise duty on beer or wine otherwise exempt

(1)

If the chief executive has reasonable cause to suspect that any quantity of beer or wine that has been entered as exempt from excise duty under section 73(2) or (2A), as the case may be, has later been dealt with in any manner otherwise than in accordance with the provisions of section 73(2)(a) or (2A)(a), as the case may require, the chief executive may make an assessment of excise duty.

(2)

The duty assessed in accordance with this section is owed by—

(a)

the licensee of the manufacturing area in which the beer or the wine was manufactured; and

(b)

the individual who manufactured the beer or the wine.

(3)

The liability of the persons referred to in subsection (2) is joint and several.

(4)

The due date for the payment of any duty assessed in accordance with this section is the date that is 20 working days after the date on which written notice of the assessment is given by the chief executive.

Section 84 heading: substituted, on 15 November 2000, pursuant to section 5 of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).

Section 84(1): substituted, on 15 November 2000, by section 5 of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).

Section 84(2): substituted, on 15 November 2000, by section 5 of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).

85 Duty credits

(1)

Where the licensee of a manufacturing area purchases materials or goods for use in manufacture, the licensee may, at the time of making an entry for home consumption as required by section 70, claim, as a credit, excise duty or excise-equivalent duty paid in respect of those materials or goods.

(2)

Where the licensee of a manufacturing area repurchases goods manufactured by the licensee at the same price at which the goods were sold, the licensee may, in such circumstances as may be prescribed, claim, as a credit in the home consumption entry required by section 70, excise duty or excise-equivalent duty paid in respect of the goods.

(3)

The amount of the excise duty or excise-equivalent duty that may be claimed by the licensee of a manufacturing area as a credit relating to materials—

(a)

to which subsection (1) applies, is the amount of excise duty or excise-equivalent duty originally paid by the licensee of a Customs controlled area, importer, or owner in respect of the materials; or

(b)

to which subsection (2) applies, is the amount of excise duty or excise-equivalent duty paid by the licensee—

but, in either case, does not include any additional excise duty or excise-equivalent duty paid pursuant to section 87.

(4)

Where the amount of the credit exceeds the amount of excise duty payable by the licensee in the home consumption entry in which the credit is claimed, the amount of the excess may, at the discretion of the chief executive, be applied towards any other excise duty that is payable by the licensee or may be refunded to the licensee.

Compare: 1966 No 19 s 116(4); 1986 No 44 s 11

Section 85(1): amended, on 1 December 2001, by section 7(1) of the Customs and Excise Amendment Act 2001 (2001 No 61).

Section 85(2): amended, on 1 December 2001, by section 7(2) of the Customs and Excise Amendment Act 2001 (2001 No 61).

Section 85(3): amended, on 1 December 2001, by section 7(3) of the Customs and Excise Amendment Act 2001 (2001 No 61).

Section 85(3)(a): amended, on 1 December 2001, by section 7(3) of the Customs and Excise Amendment Act 2001 (2001 No 61).

Section 85(3)(b): amended, on 1 December 2001, by section 7(3) of the Customs and Excise Amendment Act 2001 (2001 No 61).

Part 8 Assessment and recovery of duty

86 Duty on imported goods a Crown debt

(1)

The duty on all goods imported constitutes, immediately on importation of the goods, a debt due to the Crown.

(2)

Such duty is owed by the importer of the goods, and, if more than 1 (whether at or at any time after the time of importation) then jointly and severally by all of them.

(3)

Subject to this Act, such debt becomes due and payable when—

(a)

goods have been entered in accordance with section 39 and the entry has been passed for home consumption; or

(b)

goods have been entered in accordance with section 39 for removal to a manufacturing area; or

(c)

goods have been wrongfully landed or otherwise wrongfully dealt with without having been entered pursuant to section 39; or

(d)

an offence has been committed against this Act in respect of the goods.

(4)

Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.

(5)

The right to recover duty as a debt due to the Crown is not affected by the fact that—

(a)

the goods have ceased to be subject to the control of the Customs; or

(b)

a bond or other security has been given for the payment of duty; or

(c)

no proper assessment of duty has been made under this Act or that a deficient assessment of duty has been made.

(6)

The chief executive may, subject to such terms and conditions as he or she may impose, approve any person or class of persons as persons who may defer the payment of duty due under this section and, for that purpose, may determine a duty accounting period; and may suspend or withdraw that approval or vary any term or condition under which the approval is given or vary the duty accounting period.

(7)

Where the chief executive makes any decision under subsection (6), the persons or class of persons affected shall be advised of the decision by notice in writing.

(8)

All goods specified in the inward report of any craft shall be presumed to have been actually imported unless the contrary is proved.

(9)

A person who is dissatisfied with a decision of the chief executive under subsection (6) 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 152, 152A; 1986 No 44 s 14

87 Additional duty imposed

(1)

Where any duty the payment of which has been deferred in accordance with section 86(6), or which is due in accordance with section 76(4) remains unpaid by the due date for payment, there shall be imposed—

(a)

additional duty of 5% of the amount of duty unpaid by the due date; and

(b)

additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of the period of 1 month after the due date; and

(c)

additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of each succeeding period of 1 month.

(2)

Notwithstanding subsection (1), the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional duty imposed by that subsection.

(3)

Where, for any reason the amount of duty in respect of which additional duty has been imposed under subsection (1) is amended, the additional duty shall, where necessary, be adjusted accordingly.

(4)

A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under 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 s 118G; 1986 No 44 s 12

88 Assessment of duty

(1)

An entry for goods made under this Act is deemed to be an assessment by the importer or licensee, as the case may be, as to the duty payable in respect of those goods.

(2)

If the chief executive has reasonable cause to suspect that duty is payable on goods by a person who has not made an entry in respect of the goods, the chief executive may assess the duty at such amount as the chief executive thinks proper.

(3)

The person liable for the payment of the duty shall be advised of the assessment by notice in writing.

(4)

A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under 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.

89 Amendment of assessment

(1)

Subject to section 94, the chief executive may from time to time make such amendments to an assessment of duty as he or she thinks necessary in order to ensure the correctness of the assessment even though the goods to which the duty relates are no longer subject to the control of the Customs or that the duty originally assessed has been paid.

(2)

If the amendment has the effect of imposing a fresh liability or altering an existing liability, notice in writing shall be given by the chief executive to the person liable for the duty.

(3)

A person liable for the payment of the duty 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 152B; 1987 No 128 s 8

90 Due date for payment of duty

(1)

Unless otherwise specified in this Act, the due date for the payment of duty assessed under section 88(2) or reassessed under section 89 or demanded under section 103 or section 104 is the date that is 20 working days after the date on which written notice of the assessment or amended assessment or demand, as the case may be, is given by the chief executive.

(1A)

However, if the chief executive has reasonable cause to believe that a person will be unable to pay the duty by the due date required by subsection (1), the chief executive may, by notice in writing, require that person to pay the duty by an earlier date.

(1B)

A notice issued under subsection (1A) is a demand for payment, and the duty becomes due and payable on the date fixed by the chief executive.

(1C)

A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under subsection (1A) 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.

(2)

Where all or part of any duty remains unpaid by the due date, the amount outstanding is deemed to have been increased by an amount calculated in accordance with section 87(1).

Section 90(1A): inserted, on 8 December 2009, by section 15 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 90(1B): inserted, on 8 December 2009, by section 15 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 90(1C): inserted, on 8 December 2009, by section 15 of the Customs and Excise Amendment Act 2009 (2009 No 61).

91 Assessment presumed to be correct

(1)

Every assessment made by the chief executive under this Act, including an assessment made by way of amendment, shall be taken to be correct and duty shall be payable accordingly unless on an appeal a different amount is determined to be the duty payable on the goods or it is determined that no duty is payable.

(2)

Notwithstanding anything in this Act, where an appeal has been lodged under Part 6, 7, 8 or 10, the chief executive may, subject to receiving such security as he or she thinks sufficient to cover the full amount of duty, release the goods from the control of the Customs.

Compare: 1966 No 19 s 118E; 1986 No 44 s 12

92 Obligation to pay duty not suspended by appeal

(1)

Subject to subsection (3), the obligation to pay and the right to receive and recover duty under this Act are not suspended by any appeal or legal proceedings.

(2)

Subject to subsection (3), if the appellant is successful in the appeal or the proceedings, the amount (if any) of the duty or any security received by the chief executive in excess of the amount that, in accordance with the decision on the appeal or the proceedings, was properly payable shall forthwith be refunded to the appellant by the chief executive, or as the case may be, the appellant shall be released from the conditions of the security imposed under section 156.

(3)

Any obligation on the chief executive under subsection (2) shall be suspended pending the outcome of any appeal filed by the chief executive under this Act or any other Act against the decision requiring the duty to be refunded.

Compare: 1966 No 19 s 118H(5); 1986 No 44 s 12

93 Chief executive to pay interest on duty refunded on appeal

(1)

Subject to subsection (5) of this section, where duty is required to be refunded in accordance with section 92(2), there shall be paid by the chief executive interest calculated in accordance with subsection (2) of this section.

(2)

Interest payable in accordance with this section shall be calculated by reference to qualifying periods consisting of 12 consecutive months from 1 April in any year until 31 March in the following year, and shall be the sum of the amounts of interest payable in respect of each applicable qualifying period, the amount of interest in respect of an applicable qualifying period being determined in accordance with the following formula:

 x × y × z  
 365 

where—

x

is the number of days in the period that commences on the later of—

(a)

the day on which the relevant duty is lodged to the credit of the chief executive; or

(b)

the first day of the qualifying period of 12 consecutive months;—

and ends on the earlier of—

(c)

the day on which the relevant duty is refunded by the chief executive in accordance with this section; or

(d)

the last day of the qualifying period of 12 consecutive months; and

y

is the amount of any duty being the relevant duty, which, having been paid in accordance with section 91(1), is caused to be refunded in accordance with the outcome of a successful appeal; and

z

is the specified rate of interest as determined in accordance with subsection (3).

(3)

The specified rate of interest per annum that is to apply for the purposes of this section shall be the rate determined by the Secretary to the Treasury pursuant to section 120(5) of the Tax Administration Act 1994, and that rate shall have application for the same period as specified for the purposes of section 120 of that Act.

(4)

Where the chief executive is satisfied that the amount of any interest paid to an appellant in accordance with subsection (2) is in excess of the proper amount, the chief executive may recover the amount of the excess in accordance with the provisions of section 115 as if that amount were money refunded by the Customs in error.

(5)

Any obligation on the chief executive under this section shall be suspended pending any appeal by the chief executive under this Act or any other Act against the decision requiring duty to be refunded.

94 Limitation of time for amendment of assessments

(1)

Where an assessment of duty has been made under this Act, the chief executive is not entitled to alter that assessment so as to increase the amount of the assessment after the expiration of 4 years from the date on which the original assessment was made.

(2)

Notwithstanding subsection (1), in any case where, in the opinion of the chief executive, the entry or any declaration made in relation to the goods was fraudulent or wilfully misleading, the chief executive may amend the assessment at any time so as to increase the amount of the assessment.

Compare: 1976 No 75 s 25; 1992 No 1 s 7

95 Keeping of business records

(1)

The following must keep or cause to be kept in New Zealand any prescribed records for the prescribed period of time, which must not exceed 7 years:

(a)

a licensee:

(b)

an importer:

(c)

an exporter:

(d)

a person who acts as an agent of any person referred to in paragraphs (a) to (c):

(e)

a body authorised to issue a New Zealand certificate of origin under section 64B.

(2)

Every such person must, as and when required by a Customs officer,—

(a)

make the records available to the Customs; and

(b)

provide copies of the records as required; and

(c)

answer any questions relevant to matters arising under this Act asked by any officer in respect of them.

(3)

Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or agent thereof, shall, at the request of a Customs officer, operate the device, or cause it to be operated, to make the information available to the Customs officer.

Compare: 1966 No 19 ss 25A, 96; 1990 No 89 s 6(1)

Section 95(1): replaced, on 6 April 2012, by section 12 of the Customs and Excise Amendment Act 2012 (2012 No 25).

95A Giving Customs access to business records

(1)

This section applies to a person only if the person—

(a)

is a person to whom section 95(1) applies or a person otherwise involved in the carriage, handling, or transportation of goods that are being imported to, or exported from, New Zealand (for example, a person involved in the transportation of goods to a Customs place from which goods for export will proceed to a point outside New Zealand); and

(b)

has been required by the chief executive by notice in writing to comply with this section on and after a date specified in the notice in writing.

(2)

On and after the date specified in the notice in writing a person to whom this section applies must,—

(a)

if the person is a person to whom section 95(1) applies, give the Customs access to the records the person is required to keep under section 95; and

(b)

if the person is a person otherwise involved in the carriage, handling, or transportation of goods that are being imported to, or exported from, New Zealand, give the Customs access to any records the person may currently keep of the kind required to be kept under section 95.

(3)

A person to whom this section applies must give the Customs that access in the form and manner prescribed (for example, in an electronic form and manner), and must ensure that the Customs has that access at all reasonable times.

(4)

The chief executive may, by notice in writing, exempt a person to whom this section applies from complying with some or all of the person’s obligations under this section in all or any specified circumstances.

(5)

To avoid doubt, nothing in this section affects any obligation under section 95 to keep or cause to be kept, make available, provide copies of, or answer questions in respect of, records.

Section 95A: inserted, on 1 October 2004, by section 20 of the Customs and Excise Amendment Act 2004 (2004 No 55).

96 Meaning of related

For the purposes of section 97, one person is related to another person,—

(a)

where the person is connected to the other person by blood relationship, marriage, civil union, de facto relationship, or adoption, or where the person is a trustee for the other person; and for the purposes of this paragraph—

(i)

persons are connected by blood relationship if within the fourth degree of relationship traced through a common ancestor:

(ii)

persons are connected by marriage, civil union, or de facto relationship if one—

(A)

is married to, or in a civil union or a de facto relationship with, the other; or

(B)

is married to, or in a civil union or a de facto relationship with, a person who is connected by blood relationship to the other:

(iii)

persons are connected by adoption if one has been adopted as the child of the other or as a child of a person who is within the third degree of relationship to the other:

(b)

if the other person is a company, where the person is a director or officer of the other person, or is related (within the meaning of paragraph (a)) to a director or officer of the other person, or is directly or indirectly able to exercise control over the affairs of the other person:

(c)

if the person is a company, where the other person is a director or officer of the person, or is related (within the meaning of paragraph (a)) to a director or officer of the person, or is directly or indirectly able to exercise control over the affairs of the person:

(d)

if the person and the other person are companies,—

(i)

where the person is a holding company or a subsidiary of the other person within the meaning of section 5 of the Companies Act 1993; or

(ii)

where the person owns or controls shares that in aggregate carry the right to exercise or control the exercise of 20% or more of the voting power at meetings of the other person or the other person owns or controls shares that in aggregate carry the right to exercise or control the exercise of 20% or more of the voting power at meetings of the person; or

(iii)

where the person and the other person have the same holding company within the meaning of section 5 of the Companies Act 1993, or a third person owns or controls shares in each of them that carry the right to exercise or control the exercise of 20% or more of the voting power at meetings of each of them.

Section 96(a): amended, on 26 April 2005, by section 7 of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 96(a)(ii): substituted, on 26 April 2005, by section 7 of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 96(d)(i): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

Section 96(d)(iii): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

97 Duty a charge on goods

(1)

Subject to subsection (3), the duty on any goods shall constitute a charge on those goods until fully paid.

(2)

Subject to the provisions of this section, if any duty charged on any goods under this section is due and unpaid, the chief executive may, whether or not the property in the goods has passed to a third party, take possession of the goods, and sell them or any part of them in satisfaction or part satisfaction of the charge.

(3)

Subsection (1) shall not apply as against a purchaser of the goods for valuable consideration and without knowledge that the duty was owing but had not been paid.

(4)

For the purposes of this section, purchaser means—

(a)

a person (other than a person liable to pay the duty) who acquired the goods from a person liable to pay the duty; or

(b)

a subsequent purchaser of the goods.

(5)

In any case where a person claims, at or before the taking of possession of the goods by the chief executive, that he or she is a purchaser to whom subsection (3) applies, and there is a dispute as to whether that subsection applies, the chief executive may,—

(a)

where the goods are in the possession or control of the importer, take possession of the goods and, subject to subsection (7), retain possession of them:

(b)

where the goods are in the possession or control of the purchaser, by notice in writing, direct the purchaser, subject to subsection (7), to retain the possession or control of the goods,—

pending the resolution of the dispute, and subsections (7) to (9) shall apply.

(6)

In any case where—

(a)

possession of the goods has been taken by the chief executive but the goods have not been sold; and

(b)

a person notifies the chief executive that he or she claims that he or she is a purchaser to whom subsection (3) applies; and

(c)

there is a dispute as to whether that subsection applies,—

the chief executive shall, subject to subsection (7), retain possession of the goods pending the resolution of the dispute, and subsections (7) to (9) shall apply.

(7)

Where any goods that the chief executive has taken possession of or has directed a purchaser to retain under this section consist wholly or partly of any living creature or any thing which, in the opinion of the chief executive, is of a perishable nature or which may otherwise lose its value if not sold as soon as possible, the chief executive may, or the purchaser in possession or control of the goods may with the prior consent of the chief executive, sell the goods, and the net proceeds of such sale shall be deemed to be substituted for the thing so sold.

(8)

The chief executive or the purchaser of the goods may apply to the court for a declaration as to whether the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing and unpaid.

(9)

In any proceeding under subsection (8), where the purchaser and a person liable to pay the duty are related, the onus of proving that the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing but unpaid shall be on the purchaser.

Compare: 1966 No 19 s 154; 1995 No 7 s 2

98 Application of section 99

(1)

Section 99 applies to the recovery of unpaid duty that is due in relation to goods by—

(a)

an individual who is bankrupt; or

(b)

a company that is in liquidation; or

(c)

a company in respect of the property of which a receiver has been appointed in circumstances to which section 30 of the Receiverships Act 1993 applies; or

(d)

an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation; or

(e)

an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court—

where the unpaid duty is a charge on the goods.

(2)

In any case to which section 99 applies, the provisions of section 305 of the Companies Act 1993 and sections 243, 244, and 246 to 250 of the Insolvency Act 2006 shall not apply.

Section 98(2): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

Section 98(2): amended, on 3 December 2007, by section 445 of the Insolvency Act 2006 (2006 No 55).

99 Rights and duties of chief executive in recovery of duty

(1)

In any case to which this section applies, the chief executive shall notify the Official Assignee or the liquidator or the receiver, as the case may be, that the unpaid duty constitutes a charge on the goods in accordance with section 97.

(2)

Every notice under subsection (1) shall be given within 60 days after,—

(a)

in the case of an individual, the date of the notice in the Gazette that the individual has been adjudicated bankrupt; or

(b)

in the case of a company, the date of the notice in the Gazette of the commencement of the liquidation, or of the appointment of a receiver, as the case may be; or

(c)

in the case of an unincorporated body of persons described in subsection (1)(d) of section 98, the date of the notice in the Gazette of the commencement of the liquidation; or

(d)

in the case of an unincorporated body of persons described in subsection (1)(e) of section 98, the date of the notice in the Gazette of the appointment of a receiver—

or, if there is a dispute as to whether section 97(3) applies, within 30 days after the dispute is resolved or determined.

(3)

If any duty to which this section applies is due and unpaid, the chief executive may—

(a)

realise the property subject to the charge; or

(b)

value the property subject to the charge and claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101, for the balance of the unpaid duty (if any); or

(c)

realise the property subject to the charge and claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101, for any balance of the unpaid duty after deducting the amount realised; or

(d)

surrender the charge to the Official Assignee or the liquidator or the receiver, as the case may be, for the general benefit of creditors and claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101, for the whole debt.

(4)

If the chief executive values the property subject to the charge and claims for the balance of unpaid duty (if any) in accordance with subsection (3)(b), the valuation and claim must—

(a)

contain full particulars of the valuation and claim; and

(b)

contain full particulars of the charge; and

(c)

identify any documents that substantiate the claim and the charge.

(5)

The Official Assignee or the liquidator or the receiver, as the case may be, may require production of any document referred to in subsection (4).

(6)

Where the chief executive realises the property subject to the charge, the provisions of any regulations made under section 286(dd) shall apply.

(7)

Where a claim is made by the chief executive under subsection (4), the Official Assignee, liquidator, or receiver, as the case may be, must—

(a)

accept the valuation and claim; or

(b)

reject the valuation and claim in whole or in part, but,—

(i)

where a valuation and claim is rejected in whole or in part, the chief executive may make a revised valuation and claim within 20 days of receiving notice of the rejection; and

(ii)

the Official Assignee, liquidator, or receiver, as the case may be, may, if he or she subsequently considers that a valuation and claim was wrongly rejected in whole or in part, revoke or amend that decision.

(8)

Where the Official Assignee, liquidator, or receiver, as the case may be,—

(a)

accepts a valuation and claim under subsection (7)(a); or

(b)

accepts a revised valuation and claim under subsection (7)(b)(i); or

(c)

accepts a valuation and claim on revoking or amending a decision to reject a claim under subsection (7)(b)(ii),—

the Official Assignee, liquidator, or receiver, as the case may be, may, unless the chief executive has realised the property, at any time, redeem the charge on payment of the assessed value.

(9)

The Official Assignee, the liquidator, or the receiver, as the case may be, may at any time, by notice in writing, require the chief executive, within 30 days after receipt of the notice, to—

(a)

elect which of the rights referred to in subsection (3) the chief executive wishes to exercise; and

(b)

if the chief executive elects to exercise the right referred to in paragraph (b) or paragraph (c) or paragraph (d) of subsection (3), exercise the right within that period.

(10)

If—

(a)

the chief executive fails to give notice to the Official Assignee or the liquidator or the receiver, as the case may be, in accordance with subsection (1) within the time specified in subsection (2); or

(b)

having been required to make an election in accordance with subsection (9), the chief executive fails to do so within the time specified in that subsection,—

the chief executive shall be taken to have surrendered the charge to the Official Assignee, or liquidator, or receiver, as the case may be, under subsection (3)(d) for the general benefit of creditors and the chief executive may claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101.

(11)

Where the chief executive has surrendered a charge under subsection (3)(d) or is taken as having surrendered a charge under subsection (10), the chief executive may, with the leave of the court or the Official Assignee or the liquidator or the receiver, as the case may be, and subject to such terms and conditions as the court or the Official Assignee or the liquidator or the receiver, as the case may be, thinks fit, at any time before the Official Assignee, liquidator, or receiver, as the case may be, has realised the property charged,—

(a)

withdraw the surrender and rely on the charge; or

(b)

submit a new claim under this section.

Compare: 1966 No 19 s 154A; 1995 No 7 s 2

Section 99(2)(b): amended, on 26 April 1999, by section 19 of the Companies Amendment Act 1999 (1999 No 19).

100 Application of section 101

Section 101 applies to the recovery of unpaid duty—

(a)

that is owing by—

(i)

an individual who is bankrupt; or

(ii)

a company that is in liquidation; or

(iii)

a company in respect of the property of which a receiver has been appointed in circumstances to which section 30 of the Receiverships Act 1993 applies; or

(iv)

an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation; or

(v)

an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court—

that does not constitute a charge on goods; or

(b)

that the chief executive is entitled to claim under this section pursuant to section 99.

101 Ranking of duty

(1)

Unpaid duty to which this section applies shall be paid in accordance with the following provisions of this section.

(2)

In the case of an individual who is declared bankrupt, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 274(5) of the Insolvency Act 2006.

(3)

In the case of a company that is in liquidation, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 312 of, and Schedule 7 of, the Companies Act 1993.

(4)

In the case of a company in respect of the property of which a receiver is appointed in circumstances to which section 30 of the Receiverships Act 1993 applies, the amount of duty to which this section applies shall be paid in accordance with the requirements of section 30(2) of the Receiverships Act 1993.

(5)

In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation, the amount of any duty to which this section applies shall be paid in accordance with section 17B of the Judicature Act 1908.

(6)

In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court, the amount of duty to which this section applies shall be paid in accordance with the directions of the court.

(7)

This section applies notwithstanding anything in any other Act.

(8)

Nothing in this section or in section 97 or section 99 derogates from section 102.

Compare: 1966 No 19 s 154B; 1995 No 7 s 2

Section 101(2): amended, on 3 December 2007, by section 445 of the Insolvency Act 2006 (2006 No 55).

Section 101(3): amended, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

102 Release of goods subject to duty

(1)

Except as otherwise provided in this Act, or in such cases as may be approved by the chief executive, and subject to such securities as the chief executive may require, no person is entitled to obtain release of goods from the control of the Customs until the sum payable by way of duty on the goods is paid in full.

(2)

No action or other proceeding shall be instituted against the Crown or the chief executive or any Customs officer in respect of the detention of any such goods during any period before the payment of the full sum so payable.

(3)

In any case where the chief executive considers that undue hardship would result from the payment of duty as required by this section, the chief executive may, subject to such conditions as he or she may think fit to impose, direct the release of the goods from the control of the Customs and accept payment of duty by instalment over a specified period.

(4)

Subsection (3) does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 or under the Trade (Safeguard Measures) Act 2014.

Compare: 1966 No 19 s 155

Section 102(4): amended, on 12 November 2014, by section 29(3) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

103 Liability for duty on goods wrongfully removed or missing

(1)

The licensee of a Customs controlled area is liable for duty payable on goods that the chief executive is satisfied have been wrongfully removed from or are missing from that Customs controlled area as if the goods had been imported or manufactured by the licensee and entered pursuant to section 39 or section 70, as the case may be.

(2)

The licensee shall not be released from liability under this section by virtue of any other provision of this Act or any other Act.

(3)

If—

(a)

dutiable goods are removed from a Customs controlled area without the authority of the Customs; or

(b)

dutiable goods are not produced by the licensee to the Customs and are not accounted for as having been lawfully delivered from the Customs controlled area,—

duty becomes due and payable as if the goods were removed for home consumption, or entry has been made and passed for home consumption.

(4)

The chief executive may, by notice in writing, demand from the owner or importer of the goods or the licensee of a Customs controlled area payment of any sum that the chief executive has reasonable cause to suspect is owing under this section.

(5)

Duty payable under this section constitutes a debt due to the Crown by the licensee and the importer of the goods and the owner of the goods, whose liability is joint and several.

(6)

A person liable for the payment of the duty 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 35(2), 102

104 Liability of owners of craft for duty on goods unlawfully landed

(1)

If cargo or stores or other goods are unlawfully landed in New Zealand in or from a craft that is within New Zealand, the owner and the person in charge of the craft (without prejudice to the liability of any other person) are jointly and severally liable for the payment of the duty on that cargo, stores, or other goods, as if that cargo or those stores or other goods had been imported by them and entry had been made and passed for home consumption pursuant to section 39.

(2)

The chief executive may, by notice in writing, demand from the owner or the person in charge of any craft payment of any sum that the chief executive has reasonable cause to suspect is owing under this section.

(3)

In any proceedings for the recovery of duty under this section, or for a refund of duty paid under this section, the sum so demanded by the chief executive shall be presumed to be due and payable unless the contrary is proved.

(4)

A person liable for the payment of the duty 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 170(1), (2), (4)

105 Effect of payment of duty by one person on liability of other persons

The liability of a person under a provision of this Act for the payment of duty on goods is extinguished by the payment of that duty by any other person liable for the payment of it under any provision of this Act, unless that duty is subsequently refunded or remitted.

Compare: 1966 No 19 s 156

106 Incidence of altered duties

(1)

In the case of an alteration in the law relating to the liability of goods to duty or the rate of duty to which goods are liable, such liability or rate shall, except where otherwise expressly provided, be determined—

(a)

in the case of goods held in an export warehouse, or produced in a manufacturing area, by the law in force at the time the goods are removed from the export warehouse or manufacturing area:

(b)

in the case of other goods, by the law in force at the time the goods are imported into New Zealand.

(2)

In this section the term alteration in the law includes a variation that takes place at any time or periodically in the liability of goods to duty or in the rate of duty to which they are liable.

Compare: 1966 No 19 s 157; 1973 No 110 s 6; 1977 No 85 s 30

107 Assessment of duty in particular cases

(1)

When duties are imposed according to a specified quantity, weight, size, or value, the duties shall be charged proportionately on a greater or smaller quantity, weight, size, or value.

(2)

For the purposes of assessing duty on alcoholic beverages where the duty is to be calculated relative to the alcohol content of the beverage,—

(a)

the means of ascertaining the volume of alcohol present in an alcoholic beverage is to be as determined from time to time by the chief executive; and

(b)

if, on entry pursuant to sections 39 or 70, it is ascertained that the volume of alcohol has increased or diminished by natural process of change while subject to the control of the Customs, duty is payable in accordance with the volume of alcohol as so increased or diminished.

Compare: 1966 No 19 s 160; 1981 No 2 s 5

108 Goods from the Cook Islands and Niue

(1)

Goods imported into New Zealand from the Cook Islands or Niue, whether the produce or manufacture of the Cook Islands or Niue or not, are to be admitted into New Zealand free of duty.

(2)

Nothing in this section applies to—

(a)

goods in respect of which, on their exportation from the Cook Islands or Niue, a claim for drawback of duty has been made and allowed:

(b)

goods that, by reason of warehousing or for any other reason, have been exported from the Cook Islands or Niue without payment of duty on their importation into the Cook Islands or Niue:

(c)

goods produced in a manufacturing warehouse in the Cook Islands or Niue, unless they have been entered in the Cook Islands or Niue for home consumption and the duty (if any) paid on them:

(d)

goods on which a rate of duty had been paid in the Cook Islands or Niue lower than that to which the goods would be subject in New Zealand at the time of their importation into New Zealand if imported directly from their country of origin or where the valuation of the goods for duty has been assessed in the Cook Islands or Niue on a different basis from that applying in New Zealand as at the date of the importation of the goods into New Zealand:

(e)

goods subject to excise duty in the Cook Islands or Niue, unless such duty has been paid on them as if they had not been exported.

Compare: 1966 No 19 s 304

109 Reimportation of goods exported

(1)

This section applies to goods only if the goods—

(a)

have been exported from New Zealand, and are to be or have been reimported into New Zealand; and

(b)

when reimported into New Zealand, are to be or are in substantially the same condition as when exported from New Zealand.

(2)

The goods may, in any cases, and under any conditions, the chief executive from time to time approves, be readmitted—

(a)

free of duty; or

(b)

at a rate or amount of duty the chief executive determines and that does not exceed the greater of the following:

(i)

the rate or amount of duty that would be payable on the goods if imported for the first time:

(ii)

the rate or amount of drawback of duty allowed under section 117 when the goods were (last) exported.

Section 109: replaced, on 24 June 2014, by section 14 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

110 Importer, etc, leaving New Zealand

(1)

If the chief executive has reasonable cause to believe that an importer, exporter, or licensee is about to leave New Zealand before duty owing by the importer, exporter, or licensee, as the case may be, becomes payable under this Act, the chief executive may, by notice in writing, require the importer, exporter, or licensee to pay the duty on such date that is earlier than the date on which the duty becomes payable as the chief executive fixes and notifies to the importer, exporter, or licensee.

(2)

A notice issued under subsection (1) constitutes a demand for payment and the duty becomes due and payable on the date fixed by the chief executive.

(3)

A person liable for the payment of the duty 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)

Section 109 of the District Courts Act 1947 or section 55 of the Judicature Act 1908, as the case may be, extends and applies in relation to a notice under this section as if it were a proceeding for the recovery of duty made in the ordinary course.

Compare: 1966 No 19 s 112; 1986 No 44 s 11

Refunds, remissions, and drawbacks of duty

111 Chief executive may refund duty paid in error

(1)

If the chief executive is satisfied that duty has been paid in error, either of law or of fact, the chief executive shall, unless there is good reason not to, refund the duty—

(a)

at any time within 4 years after it has been paid; or

(b)

at any later time, on an application made within 4 years after it has been paid.

(2)

This section extends and applies to duties paid in error before the commencement of this Act.

(3)

Where a calculation or a re-calculation of duty that apparently gives rise to an entitlement to a refund in accordance with subsection (1) is based on a manifest error in the legal instrument which establishes the duty that is payable, that shall be good reason under that subsection for the chief executive not to refund the duty.

(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.

Compare: 1966 No 19 s 172(1), (3); 1986 No 44 s 10

112 Refunds of duty on goods under Part 2 of Tariff

(1)

Where duty has been paid on imported goods and the Minister of Commerce subsequently approves, pursuant to section 8 of the Tariff Act 1988, a lower rate of duty or exempts the goods from duty, the chief executive shall refund in whole or in part the duty paid so that the total duty paid on the goods is in accordance with the terms (including the effective date) of the approval.

(2)

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.

Compare: 1966 No 19 s 172B(1); 1988 No 182 s 2

113 Other refunds and remissions of duty

(1)

Subject to any prescribed exceptions, restrictions, or conditions, the chief executive may refund or remit any duty where the chief executive is satisfied that imported goods, or goods manufactured in New Zealand, as the case may be,—

(a)

have been damaged, destroyed, pillaged, or lost, or have diminished in value or deteriorated in condition, prior to their release from the control of the Customs; or

(b)

are of faulty manufacture; or

(c)

have been abandoned to the Crown for destruction or other form of disposal prior to their release from the control of the Customs.

(2)

Sample goods of such nature or value as may be prescribed and samples of the bulk of goods subject to the control of the Customs may, subject to such conditions as may be prescribed, be delivered free of duty.

(3)

The chief executive may refund or remit any excise-equivalent duty imposed under section 75

(a)

on goods of a class or kind that have been exempted from duty by the Minister of Commerce under section 8 of the Tariff Act 1988; or

(b)

on alcoholic beverages (except ethyl alcohol of Tariff items 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.39) for use by the persons, in the places, and in the quantities that the chief executive may approve, and subject to any conditions that the chief executive thinks fit in the manufacture of any products approved in writing by the chief executive.

(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.

(5)

Except as the chief executive of the Ministry of Economic Development may permit, this section does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 or under the Trade (Safeguard Measures) Act 2014.

Compare: 1966 No 19 ss 168, 173; 1977 No 85 s 31; 1986 No 182 s 2

Section 113(3): substituted, on 27 September 2001, by section 8 of the Customs and Excise Amendment Act 2001 (2001 No 61).

Section 113(5): amended, on 12 November 2014, by section 29(4) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

Section 113(5): amended, on 7 September 2000, by section 8(1) of the Ministry of Economic Development Act 2000 (2000 No 28).

114 Power to apply refunds towards payment of other duties

Where under any provision of this Act duty is or becomes refundable to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum so refundable towards the payment of any other duty that is payable by that person, or may refund the whole sum to that person.

115 Recovery of duty refunded in error

Money refunded by the Customs in error of fact or law is recoverable by action at the suit of the chief executive on behalf of the Crown at any time within 4 years after the date of its payment, or at any time if the refund has been obtained by fraud.

Compare: 1966 No 19 s 182

116 Goods temporarily imported

(1)

Subject to this section, where the chief executive is satisfied that goods have been temporarily imported, a sum equal to the amount of the duty payable on the goods may be secured, pursuant to section 156, in such cases as may be approved by the chief executive, and on receipt of such security the chief executive may release the goods from the control of the Customs without payment of duty.

(2)

Subject to such conditions (if any) as may be prescribed, the person giving the security must be released from the conditions of the security or, as the case may be, subject to subsection (4), a deposit of money made must be returned to the person by whom it was made if, within 12 months from the date of their importation or within such longer period as the chief executive may determine in any particular case, the chief executive is satisfied that the goods have been—

(a)

exported; or

(b)

shipped for export; or

(c)

packed for export into a bulk cargo container in a Customs controlled area and the container secured to the satisfaction of the chief executive; or

(d)

destroyed; or

(e)

dealt with in such manner as the chief executive may allow.

(3)

Where in any case goods temporarily imported are used for industrial or commercial purposes or such other purposes as the chief executive may consider applicable, duty shall be payable in respect of the goods on the amount by which their value for duty, as determined by the chief executive at the time that he or she is satisfied pursuant to subsection (2) that the goods have been dealt with under any of paragraphs (a) to (e) of that subsection, is less than their value for duty, as ascertained in accordance with this Act, at the time of their importation.

(3A)

For the purposes of subsection (3), the chief executive must determine the value for duty of goods that have been dealt with under any of subsection (2)(a) to (e) by using—

(a)

the straight-line method of calculating an amount of depreciation loss described in section EE 12(2)(b) of the Income Tax Act 2007; and

(b)

the depreciation rate for that method determined by the Commissioner of Inland Revenue under section 91AAF or 91AAG of the Tax Administration Act 1994 or the rate specified in the table appended to the General Depreciation Rates published by the Commissioner of Inland Revenue; and

(c)

for duty calculation purposes, the depreciation rate applicable on the date the goods are imported.

(4)

Where an amount of duty is payable in accordance with subsection (3), that duty may be deducted from any deposit of money given as security under subsection (1).

(5)

Notwithstanding subsection (3), but subject to such conditions as the chief executive may impose, duty is not payable on goods temporarily imported in accordance with any treaty, agreement, or arrangement concluded by the Government of New Zealand.

(6)

If, at the expiry of the period prescribed by subsection (2), the goods have not been dealt with in accordance with that subsection,—

(a)

any sum secured by way of deposit of money must be retained by the Crown; or

(b)

any sum otherwise so secured must be paid to the Crown by the importer within 10 working days after the expiry of that period or such longer period as the chief executive may allow, and on such payment the security shall be released.

(7)

Except as the chief executive of the Ministry of Economic Development may permit, this section does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 or under the Trade (Safeguard Measures) Act 2014.

(8)

This section does not apply to any goods that are, by regulations made under the Tariff Act 1988, declared to be goods to which this section does not apply.

Compare: 1966 No 19 s 181; 1980 No 33 s 8

Section 116(3A): inserted, on 6 April 2012, by section 13 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 116(7): amended, on 12 November 2014, by section 29(5) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

Section 116(7): amended, on 7 September 2000, by section 8(1) of the Ministry of Economic Development Act 2000 (2000 No 28).

117 Drawbacks of duty on certain goods

(1)

Subject to this section, drawbacks of duty may be allowed, at such amounts and subject to such conditions as may be prescribed, on—

(a)

goods imported into New Zealand that are later exported from New Zealand:

(b)

goods that are produced in a manufacturing area and exported from New Zealand:

(c)

imported parts and materials used in, worked into, or attached to, goods manufactured or produced in New Zealand and exported from New Zealand:

(d)

imported materials, except fuel or plant equipment, consumed in the manufacture or production of goods produced in New Zealand and exported from New Zealand.

(2)

Where—

(a)

the chief executive is satisfied that goods have been shipped for export; or

(b)

goods have been packed for export into a bulk cargo container in a Customs place or Customs controlled area and the container has been secured to the satisfaction of the chief executive; or

(c)

goods have been entered into an export warehouse and the chief executive is satisfied that they will be exported,—

the chief executive may, for the purposes of this section, if he or she thinks fit, treat the goods as having been exported.

(3)

Where drawback has been allowed on any goods so treated as exported or on goods consumed in the manufacture of those goods, the goods must not, without the permission of the chief executive, be unshipped or relanded or unpacked before export.

(4)

Where drawback has been allowed on goods so treated as exported or on goods consumed in the manufacture of those goods and drawback has been paid in respect of any goods that are unshipped or relanded or unpacked before export, the amount of drawback allowed in respect of those goods or on goods consumed in the manufacture of those goods shall, immediately on their unshipment or relanding or unpacking, constitute a debt due to the Crown; and such debt shall immediately be payable by the owner of the goods at the time of their unshipment or relanding or unpacking.

(5)

Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.

(6)

The right to recover drawback as a debt due to the Crown under this section is not affected by the fact that a bond or other security has been given in respect of the unshipment or relanding or unpacking of the goods before export.

(7)

Where under this section drawback is allowed to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum allowed towards the payment of any duty that is payable by that person.

(8)

Except as the chief executive of the Ministry of Economic Development may permit, this section does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 or under the Trade (Safeguard Measures) Act 2014.

(9)

This section does not apply to any goods that are, by regulations made under the Tariff Act 1988, declared to be goods to which this section does not apply.

Compare: 1966 No 19 s 183; 1968 No 31 s 15; 1977 No 85 s 35; 1980 No 33 s 9(1); 1986 No 44 s 21

Section 117(8): amended, on 12 November 2014, by section 29(6) of the Trade (Safeguard Measures) Act 2014 (2014 No 66).

Section 117(8): amended, on 7 September 2000, by section 8(1) of the Ministry of Economic Development Act 2000 (2000 No 28).

118 Regulations may prescribe minimum duty collectable, value of goods below which duty need not be collected, minimum duty refundable, and minimum drawback allowable

(1)

Without limiting the power to make regulations conferred by section 286, regulations made under that section may prescribe—

(a)

an amount of duty below which that duty need not be collected, and the circumstances in which that duty need not be collected; and

(ab)

the value of goods below which duty need not be collected, how that value must be determined (despite anything to the contrary in this Act and, in particular, in the definition of Customs value or value in section 2(1), and in sections 60, 61, 63(6)(a), and 229(1)(a), and Schedule 2), and the circumstances in which that duty need not be collected; and

(b)

the minimum amount of duty refundable on goods, and the circumstances in which duty below the prescribed amount shall not be refunded; and

(c)

the minimum amount of drawback of duty allowable on goods, and the circumstances in which drawback below the prescribed amount will not be allowed.

(2)

Regulations made under section 286 and prescribing all or any of the matters specified in subsection (1)(a) or (ab) of this section may be made only on the Minister’s recommendation.

(3)

Before making a recommendation under subsection (2), 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 that subsection 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 (2).

Compare: 1966 No 19 s 162

Section 118 heading: amended, on 24 June 2014, by section 15(1) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 118(1)(ab): inserted, on 24 June 2014, by section 15(2) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 118(2): inserted, on 24 June 2014, by section 15(3) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 118(3): inserted, on 24 June 2014, by section 15(3) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 118(4): inserted, on 24 June 2014, by section 15(3) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 118(5): inserted, on 24 June 2014, by section 15(3) of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Part 9 Customs rulings

119 Application for Customs ruling

(1)

A person may make an application, in respect of particular goods specified in the application, to the chief executive for a Customs ruling in respect of any 1 or more of the following matters:

(a)

the Tariff classification of those goods under Part 1 of the Tariff:

(b)

the excise classification of those goods under the Excise and Excise-equivalent Duties Table:

(c)

whether or not those goods are, for the purposes of the Tariff and in accordance with any applicable regulations made under this Act, the produce or manufacture of a particular country or group of countries, referred to in the application:

(d)

whether or not those goods are subject to a specified duty concession under Part 2 of the Tariff referred to in the application.

(2)

An application under subsection (1) may be made—

(a)

in respect of imported goods—

(i)

at any time before the date of importation into New Zealand of the goods that are the subject of the application; or

(ii)

at any later time, if the chief executive in his or her discretion permits; or

(b)

in respect of goods manufactured in a manufacturing area—

(i)

at any time before the date of manufacture of the goods; or

(ii)

at any later time, if the chief executive in his or her discretion permits.

(3)

A person may make an application in relation to a particular matter specified in the application, to the chief executive for a Customs ruling as to the correct application of any provision contained in regulations made under section 65.

(4)

Every application under subsection (1) or subsection (3) must be in the prescribed form, and must—

(a)

state the name and address of the applicant; and

(b)

in the case of an application under subsection (1),—

(i)

specify the particular goods that are the subject of the application; and

(ii)

specify, in respect of those goods, the matter or matters listed under subsection (1) on which the applicant requests a Customs ruling and the applicant’s opinion as to what the Customs ruling should be; and

(iii)

unless the chief executive agrees otherwise, be accompanied by the goods or a sample of the goods; and

(c)

contain, or have attached, all information that is relevant to a proper consideration of the application; and

(d)

be accompanied by the prescribed fee.

(5)

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.

Compare: 1966 No 19 s 151B; 1994 No 129 s 7

Section 119(1)(a): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).

Section 119(1)(b): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 119(1)(d): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).

120 Making of Customs ruling

(1)

Subject to subsection (4), the chief executive shall—

(a)

in the case of an application made under section 119(1), make a Customs ruling in respect of any particular goods specified in the application and in respect of the matter or matters on which the ruling is sought; or

(b)

in the case of an application made under section 119(3), make a Customs ruling in respect of the particular matter specified in the application.

(2)

The chief executive must make a Customs ruling under subsection (1) within such time or times as may be prescribed after receipt of,—

(a)

in the case of an application under section 119(1),—

(i)

a properly completed application in respect of particular goods; and

(ii)

the goods or a sample of the goods, unless the chief executive has agreed not to require receipt of the goods; and

(b)

all information that the chief executive considers relevant to a proper consideration of the application; and

(c)

all information that the chief executive requests under section 119(5); and

(d)

payment of the prescribed fee.

(3)

A Customs ruling may be made subject to such conditions as the chief executive thinks fit.

(4)

The chief executive may decline to make a Customs ruling if, in the chief executive’s opinion, he or she has insufficient information to do so.

Compare: 1966 No 19 s 151C; 1994 No 129 s 7

121 Notice of Customs ruling

The chief executive shall promptly give notice in writing to the applicant of—

(a)

a Customs ruling, together with the reasons for the ruling, and the conditions (if any) to which it is subject; or

(b)

a decision to decline to make a Customs ruling, together with the reasons for that decision.

Compare: 1966 No 19 s 151D; 1994 No 129 s 7

122 Effect of Customs ruling

(1)

Subject to section 125, a Customs ruling in respect of particular goods is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988, that the goods—

(a)

have a particular Tariff classification under Part 1 of the Tariff; or

(b)

have a particular excise classification under the Excise and Excise-equivalent Duties Table; or

(c)

are or are not, as the case may be in accordance with applicable regulations made under this Act, the produce or manufacture of a particular country, or group of countries, for the purposes of the Tariff Act 1988; or

(d)

are or are not, as the case may be, subject to a specified duty concession under Part 2 of the Tariff.

(2)

Subject to section 125, a Customs ruling in respect of a particular matter in respect of which a ruling has been given under section 120(1)(b) is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988, of the application of the regulation or regulations on which the ruling was made in relation to that matter.

Compare: 1966 No 19 s 151E(1); 1994 No 129 s 7

Section 122(1)(a): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).

Section 122(1)(b): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 122(1)(d): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).

123 Confirmation of basis of Customs ruling

At any time after a Customs ruling is made, the chief executive may, by notice in writing, require the applicant to satisfy the chief executive in such manner and within 20 working days or such longer period as the chief executive considers appropriate,—

(a)

that the facts or information on which the Customs ruling was made remain correct; and

(b)

that any conditions on which the Customs ruling was made have been complied with.

Compare: 1966 No 19 s 151F; 1994 No 129 s 7

124 Amendment of Customs ruling

(1)

The chief executive may from time to time amend a Customs ruling to correct any error contained in that ruling.

(2)

The chief executive shall, promptly after making the amendment, give notice in writing to the applicant of the amended Customs ruling and, subject to subsection (3), the ruling as amended shall be applied to the applicant as from the date on which notice of the amendment was given to the applicant.

(3)

Notwithstanding subsection (2), if the amendment to the ruling has the effect of increasing any duty liability in respect of any goods,—

(a)

where the goods are imported within 3 months of the date notice of the amendment is given, pursuant to a binding contract entered into before that date; or

(b)

where the goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to New Zealand at the date notice of the amendment of the ruling is given; or

(c)

where the goods are imported on or before the date notice of the amendment is given but have not been entered for home consumption,—

then the ruling as given prior to amendment under this section shall be applied to those goods.

(4)

Notwithstanding subsection (2), if the amendment to the ruling has the effect of decreasing any duty liability in respect of any goods, then the provisions of section 111 shall apply as if the higher duty had been paid in error.

Compare: 1966 No 19 s 151G; 1994 No 129 s 7

125 Cessation of Customs ruling

(1)

A Customs ruling ceases to have effect on the earliest to occur of the following dates:

(a)

the date on which any information on which the Customs ruling was made ceases to be correct in all material respects; or

(b)

the date of a material change in any of the information or facts on which the Customs ruling was made; or

(c)

the date of a material change to the Tariff Act 1988, or to the Excise and Excise-equivalent Duties Table, or to any applicable regulations made under this Act or the Tariff Act 1988, if that date occurs prior to importation or manufacture of the relevant goods, as the case may be; or

(d)

the date on which any of the conditions to which the Customs ruling was made subject cease to be met or complied with; or

(e)

the date of a failure to satisfy the requirements of the chief executive under section 123; or

(f)

the date of expiry of 3 years from the date that notice of the Customs ruling, or any amendment to that Customs ruling under section 124, is given to the applicant.

(2)

A Customs ruling shall not come into effect if—

(a)

information on which it was made was not correct in all material respects; or

(b)

a material change has occurred in any information or facts on which it was made.

Compare: 1966 No 19 s 151H; 1994 No 129 s 7

Section 125(1)(c): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

126 Appeal from decisions of chief executive

An applicant who is dissatisfied with a Customs ruling, or a decision to decline to make a Customs ruling, or a decision to amend a Customs ruling, under this Part may, within 20 working days after the date on which notice of the ruling or decision is given, appeal to a Customs Appeal Authority against that ruling or decision.

Compare: 1966 No 19 s 151I; 1994 No 129 s 7

127 No liability where Customs ruling relied on

(1)

Where an applicant has relied on a Customs ruling in relation to specific goods or a specific matter, and, as a result,—

(a)

the applicant has not paid the amount of duty that, but for this section, is payable on the goods; or

(b)

the applicant would, but for this section, be liable to the imposition of a penalty under section 128A; or

(c)

goods, but for this section, would be liable to seizure under this Act,—

the amount of the duty otherwise payable is not recoverable as a debt due to the Crown and no penalty shall be imposed under section 128A and the goods shall not be liable to seizure under this Act, as the case may be.

(2)

Subsection (1) applies only in relation to a matter on which the Customs ruling was given and where the Customs ruling has not ceased under section 125, and in accordance with any amendment to a Customs ruling that the applicant has received notice of under section 124.

Section 127(1): amended, on 6 April 2012, by section 14 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 127(1)(b): amended, on 6 April 2012, by section 14 of the Customs and Excise Amendment Act 2012 (2012 No 25).

Part 10 Administrative penalties

128 Definitions for Part

In this Part,—

entry includes—

(a)

an entry required under this Act; and

(b)

every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making the entry; and

(c)

every amendment of the entry; and

(d)

for any goods or class of goods deemed by regulations made under section 40(d) to have been entered under section 39(1), a document that, under those regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered; and

(e)

for any goods or class of goods deemed by regulations made under section 50(b) to have been entered under section 49(1), a document that, under those regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered

materially incorrect means,—

(a)

for an entry under section 39, that the entry contains an error or omission in relation to any of the following matters:

(i)

the overseas supplier’s identity:

(ii)

the importer’s identity:

(iii)

the identity of the person making the entry:

(iv)

the identification of the importing craft or its voyage number:

(v)

the bill of lading, air waybill, or container identification details:

(vi)

the supplier’s invoice number:

(vii)

any permit number or code:

(viii)

the Tariff item in which the goods are classified under the Tariff Act 1988:

(ix)

the statistical quantity of the goods:

(x)

the currency code for the currency in which the goods are traded:

(xi)

the value for duty expressed in the currency in which the goods are traded:

(xii)

the value for duty expressed in New Zealand currency:

(xiii)

the country of origin of the goods:

(xiv)

the country from which the goods have been exported:

(xv)

the amount paid or payable to transport the goods to New Zealand from the country of exportation, including any amount paid or payable for internal transportation of the goods in that country:

(xvi)

the insurance costs associated with transporting the goods to New Zealand, inclusive of any insurance costs in the country of exportation:

(b)

for an entry under section 49 in respect of goods for which drawbacks of duty may be allowed under section 117, that the entry contains a material error or omission in relation to a matter that the entry is required by or under this Act to address:

(c)

for an entry that is not an entry under section 39 or 49, that the entry contains a material error or omission in relation to a matter that the entry is required by or under this Act to address.

Section 128: replaced, on 6 April 2012, by section 15 of the Customs and Excise Amendment Act 2012 (2012 No 25).

128A Imposition of penalty

(1)

The chief executive may issue a penalty notice to a person if the chief executive is satisfied that—

(a)

an entry of goods made by the person contains an error or omission; and

(b)

either of the following applies:

(i)

as a result of the error or omission, an amount of duty payable under this Act has not been paid or declared for payment or would not have been paid or declared for payment; or

(ii)

the entry is otherwise materially incorrect.

(2)

The penalty notice may require the person to pay to the chief executive by way of penalty and in addition to the duty payable under this Act (if any) the amount referred to in section 128B(1).

(3)

Within 20 working days after the date on which the penalty notice is issued by the chief executive under subsection (1) (the due date), the person to whom it was issued—

(a)

must pay the penalty:

(b)

may request the chief executive to review the decision to issue the notice.

(4)

However, section 129(2) applies if the person to whom the penalty notice was issued requests the chief executive to review the decision to issue the notice under subsection (3)(b).

(5)

The amount of the penalty, including any additional penalty imposed under section 128C, constitutes a debt due to the Crown and is recoverable by the chief executive in a court of competent jurisdiction.

(6)

A person who pays the amount of the penalty, or for whom that amount is paid, is not liable to prosecution for an offence in relation to the error or omission and the goods in relation to which the error or omission occurred are not liable to seizure under this Act.

(7)

Subsection (6) does not apply to a prosecution or seizure in relation to goods that have been forfeited to the Crown because the importation or exportation of the goods is prohibited or unlawful.

(8)

This section is subject to section 130.

Section 128A: inserted, on 6 April 2012, by section 15 of the Customs and Excise Amendment Act 2012 (2012 No 25).

128B Calculation of amount of penalty

(1)

The amount of the penalty imposed under section 128A(2) is the amount specified under subsection (2) or (3), as the case may be.

(2)

If the error or omission has resulted in an amount of duty payable under this Act (including any liability for goods and services tax) not being paid or declared for payment, the amount is the greater of—

(a)

$200; or

(b)

an amount (up to a maximum of $50,000) that is equal to whichever one of the following applies:

(i)

20% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care; or

(ii)

40% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission occurred because the person was grossly careless; or

(iii)

100% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission was made knowingly.

(3)

If the error or omission has resulted in the entry being materially incorrect, the amount is the greater of—

(a)

$200 for each entry; or

(b)

an amount (up to a maximum of $50,000) that is equal to whichever one of the following applies:

(i)

20% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care; or

(ii)

40% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission occurred because the person was grossly careless; or

(iii)

100% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission was made knowingly.

(4)

If the goods referred to in section 128A(1) and entered under section 39 become free of duty or subject to a lower rate of duty under Part 1 or Part 2 of the Tariff after the entry is made, the amount of the penalty must be calculated under subsection (2)(b) as if the duty liability had not changed.

Section 128B: inserted, on 6 April 2012, by section 15 of the Customs and Excise Amendment Act 2012 (2012 No 25).

128C Additional penalty may be imposed

(1)

The additional penalties specified in subsection (2) are imposed (as the case may be) on a person to whom a penalty notice is issued under section 128A(1) if the penalty remains unpaid by the due date referred to in section 128A(3), unless the chief executive decides that the notice should not have been issued following a request for review under section 128A(3)(b).

(2)

The additional penalties are—

(a)

5% of the amount of the penalty unpaid by the due date; and

(b)

2% of the amount of the penalty, including any additional penalty, unpaid at the end of the period of 1 month after the due date; and

(c)

2% of the amount of the penalty, including any additional penalty, unpaid at the end of each succeeding period of 1 month.

(3)

However, the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional penalty imposed under subsection (1).

Section 128C: inserted, on 6 April 2012, by section 15 of the Customs and Excise Amendment Act 2012 (2012 No 25).

128D Right of appeal to Customs Appeal Authority

A person who is dissatisfied with a decision of the chief executive under section 128A, 128B, or 128C 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 128D: inserted, on 6 April 2012, by section 15 of the Customs and Excise Amendment Act 2012 (2012 No 25).

129 Obligation to pay penalty not suspended by review or appeal

(1)

The obligation to pay and the right to receive and recover any penalty imposed under section 128A are not suspended by any request for review under section 128A(3)(b) or by any appeal or legal proceedings.

(2)

Subject to the provisions of subsection (3), if the person who requested the review, or the appellant, is successful, the amount of the penalty imposed under this section shall forthwith be refunded to the person or the appellant by the chief executive.

(3)

The provisions of section 92(3) and section 93 shall, with all necessary modifications, apply to an administrative penalty required to be refunded under this section as if such penalty were duty.

Section 129 heading: amended, on 6 April 2012, by section 16(1) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 129(1): amended, on 6 April 2012, by section 16(2) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 129(2): amended, on 6 April 2012, by section 16(3)(a) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 129(2): amended, on 6 April 2012, by section 16(3)(b) of the Customs and Excise Amendment Act 2012 (2012 No 25).

130 No penalty in certain cases

A person is not liable to the imposition of a penalty under section 128A, if—

(a)

that person has voluntarily disclosed the error or omission to the Customs before the Customs has notified the person that—

(i)

the goods to which the entry relates have been selected for examination by the Customs:

(ii)

documentation is required to be presented to the Customs in relation to that entry:

(iii)

the Customs intends to conduct an audit or investigation in relation to a selection of entries that includes that entry, or in relation to entries made over a period of time that includes the time the entry was made; or

(b)

that person satisfies the chief executive that the person formed a view as to the relevant facts pertaining to the entry which, while incorrect, was reasonable having regard to the information available to that person when the entry was prepared; or

(c)

that person satisfies the chief executive that he or she acted in good faith on information provided by the importer, exporter, or supplier of the goods to which the entry relates, and reliance on the accuracy or completeness of the information so provided was reasonable in the circumstances; or

(d)
[Repealed]

(e)

a charging document for an offence against this Act has been filed in relation to the error or omission; or

(f)

the period between the date of lodgement of the entry of the goods and the date on which the error or omission was first identified exceeds 4 years; or

(g)

the provisions of section 127 apply.

Section 130: amended, on 6 April 2012, by section 17(1) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 130(c): amended, on 8 December 2009, by section 16(7) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 130(d): repealed, on 6 April 2012, by section 17(2) of the Customs and Excise Amendment Act 2012 (2012 No 25).

Section 130(e): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Part 11 Joint Border Management System (JBMS)

Part 11: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

131A Joint Border Management System (JBMS) defined

Joint Border Management System or JBMS, in this Act, unless the context otherwise requires, means an integrated border management computer system that—

(a)

is designed for the collection, storage, and use of border information (as defined in section 282D) by—

(i)

the Ministry (as defined in section 282D); and

(ii)

the Customs; and

(b)

enables entities to transmit information to it, and receive information from it, through systems that include, or may include, a system called Trade Single Window.

Section 131A: inserted, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

131 Access generally restricted to registered users

An entity must not access, transmit information to, or receive information from, the JBMS, unless that entity is—

(a)

a registered JBMS user (acting through a representative, if the entity is not an individual ordinarily resident in New Zealand); or

(b)

otherwise authorised by or on behalf of the chief executive to do so.

Section 131: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

132 Application to be registered JBMS user

(1)

Any entity that wants to be a registered JBMS user may send the chief executive an application to be a registered JBMS user.

(2)

The entity may be an individual, a body corporate (whether incorporated in or outside New Zealand), or an unincorporated body of persons but, if the entity is not an individual ordinarily resident in New Zealand, the entity must nominate 1 or more individuals ordinarily resident in New Zealand to be the entity’s representative or representatives.

(3)

The application must be written and in the prescribed form.

(4)

The applicant entity must provide, with and in relation to the application, the information prescribed.

(5)

The chief executive may require the applicant entity to provide either or both of the following:

(a)

any additional information the chief executive considers necessary for the purposes of the application:

(b)

evidence of the entity’s competence in any area the chief executive considers relevant to the application.

(6)

The chief executive may, if the applicant entity is a body corporate or an unincorporated body, require additional information or evidence of that kind (including, without limitation, evidence of the competence in any area the chief executive considers relevant of all or any individuals who are representatives or other agents or employees of the entity) from all or any individuals (however described) concerned in the entity’s management.

Section 132: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

132A Chief executive must determine application

(1)

The chief executive must determine an application to be a registered JBMS user by—

(a)

granting the application (subject to any conditions the chief executive thinks fit), if satisfied the applicant entity (including every nominated representative, if any, of the entity) is (subject to those conditions, if any) fit and proper to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user; or

(b)

refusing the application, in every other case.

(2)

In determining whether the applicant entity (including every nominated representative, if any, of the entity) is fit and proper to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user, the chief executive may consider all relevant information available to the chief executive, and may take into account all or any of the following that apply to, or in respect of, the applicant entity (including every nominated representative, if any, of the entity):

(a)

a serious or repeated failure by or on behalf of the applicant entity to comply with requirements in or under this Act, the Biosecurity Act 1993, the Hazardous Substances and New Organisms Act 1996, or any other enactment that regulates the importation of goods (or with requirements in or under any corresponding overseas laws):

(b)

convictions for any border-related offence, dishonesty offence, or drugs offence (as those terms are defined by section 132B, or for any corresponding offence against overseas laws) entered against all or any individuals who are, or are representatives or other agents or employees of, or are concerned in the management of, the applicant entity:

(c)

other relevant grounds (including, without limitation, all other relevant grounds prescribed) for considering that the applicant entity (or, as the case requires, a or the nominated representative of the entity) is (in any way, and to any extent) likely to fail to comply with requirements in or under this Act, the Biosecurity Act 1993, or both (including, without limitation, the requirement to comply with conditions imposed under subsection (1)(a)).

(3)

Conditions imposed under subsection (1)(a) may, without limitation, relate to the purposes for which, or otherwise to the extent to which, the applicant entity (including every nominated representative, if any, of the entity) can access, transmit information to, or receive information from, the JBMS.

(4)

The chief executive must give written notice of his or her decision to the applicant entity.

(5)

An applicant entity that 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 132A: inserted, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

132B Border-related offence, dishonesty offence, and drugs offence defined

(1)

Border-related offence, in sections 132A(2)(b) and 135(1)(c), means an offence against this Act, or against an enactment in, or made under, any of the following enactments:

(m)

regulations under the United Nations Act 1946:

(o)

any other enactment involving the unlawful entry into, or unlawful removal from, New Zealand, of a person, matter, or thing.

(2)

Dishonesty offence, in sections 132A(2)(b) and 135(1)(c), means an offence described in Part 10 of the Crimes Act 1961 except for an offence described in sections 267 to 271 of that Act.

(3)

Drugs offence, in sections 132A(2)(b) and 135(1)(c), means an offence against an enactment in, or made under, the Misuse of Drugs Act 1975.

Section 132B: inserted, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Section 132B(1)(d): amended, on 1 March 2016, by section 447 of the Food Act 2014 (2014 No 32).

133 Assignment, use, and security of unique user identifier

(1)

An applicant entity that is registered as a JBMS user may be assigned by the chief executive a unique user identifier—

(a)

for use by the entity, or for use on its behalf by a or the nominated representative of it, in relation to the JBMS; and

(b)

in a form, or of a nature, that the chief executive determines.

(2)

Subsection (1)—

(a)

authorises the Director-General (as defined in section 282D) to assign to an applicant entity that is an individual, or to an individual who is a or the nominated representative of an applicant entity that is not an individual, and to use for the purposes of the JBMS, a unique identifier that, to the Director-General’s knowledge, has been assigned to that individual by another agency (namely by the Customs, under subsection (1)); and so

(b)

overrides information privacy principle 12(2) of (in section 6 of, and as contemplated by section 7(4) of) the Privacy Act 1993.

(3)

A unique user identifier assigned under subsection (1) must be used by or on behalf of the registered JBMS user for the purpose of transmitting information to or receiving information from the JBMS.

(4)

The chief executive may, by notice in writing, impose conditions on a particular registered JBMS user (including every nominated representative, if any, of the user), or on registered JBMS users generally (including every nominated representative, if any, of the users), relating to the use and security of unique user identifiers.

Section 133: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

134 Use of unique user identifier presumed secure

(1)

If information is transmitted to the JBMS using a unique user identifier issued to a registered JBMS user by the chief executive for that purpose, the transmission of that information is, in the absence of proof to the contrary, sufficient evidence that the registered JBMS user or nominated representative of a registered JBMS user to whom the unique user identifier has been issued has transmitted that information.

(2)

If a unique user identifier is used by an individual who is not entitled to use it, subsection (1) does not apply if the registered JBMS user or nominated representative of a registered JBMS user to whom the unique user identifier was issued has, before the unauthorised use of that unique user identifier, notified the Customs that the unique user identifier is no longer secure.

Section 134: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

134A Conditions on registration of registered users

(1)

The chief executive may impose a condition on the registration of either or both of the following:

(a)

a specified registered JBMS user or class of registered JBMS users (including every nominated representative, if any, of the user or users):

(b)

all registered JBMS users (including their nominated representative or representatives, if any).

(2)

Conditions imposed under subsection (1) may, without limitation, relate to the purposes for which, or otherwise to the extent to which, the applicant entity (including every nominated representative, if any, of the entity) can access, transmit information to, or receive information from, the JBMS.

(3)

A condition imposed under subsection (1) must be notified in writing to each registered JBMS user concerned and must, unless the registered JBMS user appeals under subsection (4), be complied with on or before—

(a)

the 20th working day after the date of notification of the imposition of the condition on the registered JBMS user’s registration; or

(b)

a later date specified by the chief executive.

(4)

A registered JBMS user that is dissatisfied with the imposition under subsection (1) of a condition on that registered JBMS user’s registration may appeal in writing to the Customs Appeal Authority within 20 working days after the date of notification of the imposition of the condition on the registered JBMS user’s registration.

(5)

If the Customs Appeal Authority is of the view that the imposition under subsection (1) of the condition was reasonable in the circumstances, the registered JBMS user must comply with the condition on or before—

(a)

the 10th working day after the date of notification of the Authority’s decision; or

(b)

a later date specified by the Customs Appeal Authority.

Section 134A: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

134B Border information supplied using JBMS must be supplied in approved form and manner

(1)

This section applies to a requirement by or under this Act to supply to the Customs any border information (as defined in section 282D).

(2)

Any person who uses the JBMS to comply with the requirement (including, without limitation, by supplying the information to the Ministry, or to an appointed agency, in accordance with section 282G or 282K) must supply the information in a form and manner—

(a)

for complying with the requirement by using the JBMS; and

(b)

for the time being generally approved in writing by the chief executive.

(3)

The approved form and manner referred to in subsection (2)—

(a)

must be notified via an Internet site that is, so far as practicable, publicly available free of charge; and

(b)

may be set out, for the information of registered JBMS users, in Customs rules under section 288(1)(j).

Section 134B: inserted, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

134C Duty to use JBMS to supply border information to Customs

(1)

This section applies to a requirement by or under this Act to supply to the Customs any border information (as defined in section 282D).

(2)

After the commencement of this section, the only ways in which a person can comply with the requirement are—

(a)

by using the JBMS; or

(b)

by using another means for the time being generally or specifically approved in writing by the chief executive.

Section 134C: inserted, on 1 July 2016, by section 39 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

135 Cancellation or suspension of registration

(1)

The chief executive may by written notice to a registered JBMS user (which must state grounds for the cancellation) cancel that registered JBMS user’s registration if satisfied that the user (or, as the case requires, a or the nominated representative of the user)—

(a)

has failed to comply with a condition imposed by the chief executive under section 132A(1)(a) or 133(4); or

(b)

has failed to comply with a condition imposed by the chief executive under section 134A(1) within the applicable time frame specified in section 134A(3) and (4); or

(c)

has been convicted of any border-related offence, dishonesty offence, or drugs offence (as those terms are defined by section 132B); or

(d)

is, on 1 or more prescribed grounds, unfit to continue to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user.

(2)

The chief executive may (despite subsection (1)) by written notice to a registered JBMS user (which must state grounds for the suspension) suspend that registered JBMS user’s registration until a date or event specified in the notice if satisfied that the registered JBMS user’s registration should not be cancelled, but should instead be suspended until that date or event, because the user (or, as the case requires, a or the nominated representative of the user)—

(a)

has failed to comply with a condition imposed by the chief executive under section 132A(1)(a) or 133(4); or

(b)

has failed to comply with a condition imposed by the chief executive under section 134A(1) within the applicable time frame specified in section 134A(3) and (4).

(3)

The date or event specified in the notice under subsection (2) may, but need not, be the date of the event that is or, as the case may be, the event that is, the user’s (or, as the case requires, the nominated representative’s) compliance with a condition imposed by the chief executive under section 132A(1)(a), 133(4), or 134A(1).

(4)

An entity dissatisfied with a decision of the chief executive under this section to cancel or suspend that entity’s registration as a JBMS user 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 135: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

136 Customs must keep records of transmissions

(1)

The Customs must keep a record of every transmission using the JBMS sent to, or received from, a registered JBMS user (including, without limitation, by way of a or the nominated representative of the user).

(2)

The record described in subsection (1) must be kept for—

(a)

7 years starting on the day after the date of the sending, or as the case requires the receipt, of the transmission; or

(b)

any other period prescribed.

Section 136: replaced, on 24 June 2014, by section 16 of the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 (2014 No 10).

Part 12 Powers of Customs officers

137 Patrols and surveillance

Any Customs officer may, for the purposes of the detection of offences against this Act, at any time and in such manner as the officer considers appropriate,—

(a)

patrol on or over any part of the foreshore or the shore of any lake or lagoon or the banks of any river and any structure extending therefrom, or any part of the adjacent land, or any Customs place or Customs controlled area; and

(b)

enter and inspect any aircraft landing strip and any building thereon,—

and may remain in any such area for the purposes of carrying out investigations or surveillance.

Compare: 1966 No 19 s 210; 1982 No 112 s 11

Section 137: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

138 Landing or mooring of Customs craft

A Customs officer or other person in charge of any craft employed in the service of the Customs may anchor, moor, berth, or land the craft, or haul the craft ashore, at any place within New Zealand and, in any such case, no charge shall be levied against the Customs.

Compare: 1966 No 19 s 211

139 Boarding craft

(1)

Any Customs officer may at any time board a craft that is within New Zealand if—

(a)

the craft has arrived in New Zealand from a point outside New Zealand; or

(b)

the craft is departing from New Zealand to a point outside New Zealand, including while the craft is travelling within New Zealand en route to a point outside New Zealand; or

(c)

the craft (not being a craft to which paragraph (a) or paragraph (b) applies) is carrying any domestic cargo or international cargo while the craft remains within New Zealand; or

(d)

the Customs officer has reasonable cause to suspect that the craft (not being a craft to which paragraph (a) or paragraph (b) or paragraph (c) applies)—

(i)

is carrying any dutiable, uncustomed, prohibited, or forfeited goods; or

(ii)

has been, is being, or is about to be, involved in the commission of an offence against this Act.

(2)

The chief executive may station Customs officers on board any craft that has arrived in New Zealand from a point outside New Zealand for the purposes of performing any function or exercising any power that the officers may be required, authorised, or empowered to perform or exercise under this Act.

(3)

Where a Customs officer is stationed on board a craft pursuant to subsection (2), the person in charge of the craft must ensure that the officer is provided with—

(a)

suitable accommodation and board in accordance with the reasonable requirements of that officer; and

(b)

safe access to any part of the craft; and

(c)

safe means of leaving the craft.

(4)

No charge shall be levied against the Customs for the carriage of a Customs officer who is stationed on board a craft or for his or her accommodation and board.

(5)

The provisions of Part 4 of the Search and Surveillance Act 2012 (except subpart 3) apply in respect of the power conferred by subsection (1)(d).

(6)

Despite subsection (5), sections 125(4), 131(5)(f), and 133, and subparts 6 and 8 of Part 4 of the Search and Surveillance Act 2012 do not apply to any goods forfeited to the Crown under section 225 of this Act.

Compare: 1966 No 19 s 205(1), (2); 1983 No 41 s 12

Section 139(1): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 139(5): inserted, on 1 October 2012, by section 221(1) of the Search and Surveillance Act 2012 (2012 No 24).

Section 139(6): inserted, on 1 October 2012, by section 221(1) of the Search and Surveillance Act 2012 (2012 No 24).

140 Searching of craft

(1)

Any Customs officer may search—

(a)

a craft that has arrived in New Zealand from a point outside New Zealand; or

(b)

a craft that is departing from New Zealand to a point outside New Zealand and at all times while the craft is travelling within New Zealand en route to a point outside New Zealand; or

(c)

a craft (not being a craft to which paragraph (a) or paragraph (b) applies) that is carrying any domestic cargo or international cargo while the craft remains within New Zealand; or

(d)

a craft (not being a craft to which paragraph (a) or paragraph (b) or paragraph (c) applies) that is within New Zealand and that a Customs officer has reasonable cause to suspect—

(i)

is carrying any dutiable, uncustomed, prohibited, or forfeited goods; or

(ii)

has been, is being, or is about to be, involved in the commission of an offence against this Act—

for the purpose of performing any function or exercising any power that the officer may be required, authorised, or empowered to perform or exercise under this Act.

(2)

In the exercise of the power conferred by subsection (1)(a) to (c), any Customs officer may, using such force as in the circumstances is reasonable, enter every part of the craft and open any package, locker, or other place, and may examine all goods found on the craft.

(3)

The provisions of Part 4 of the Search and Surveillance Act 2012 (except subpart 3) apply in respect of the power conferred by subsection (1)(d).

(4)

Despite subsection (3), sections 125(4), 131(5)(f), and 133, and subparts 6 and 8 of Part 4 of the Search and Surveillance Act 2012 do not apply to any goods forfeited to the Crown under section 225 of this Act.

Compare: 1966 No 19 s 206; 1983 No 41 s 13

Section 140(1): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 140(1)(d): amended, on 1 October 1996, by section 4 of the Customs and Excise Amendment Act 1996 (1996 No 80).

Section 140(2): amended, on 1 October 2012, by section 221(2) of the Search and Surveillance Act 2012 (2012 No 24).

Section 140(2): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 140(3): inserted, on 1 October 2012, by section 221(3) of the Search and Surveillance Act 2012 (2012 No 24).

Section 140(4): inserted, on 1 October 2012, by section 221(3) of the Search and Surveillance Act 2012 (2012 No 24).

141 Securing goods on craft

For the purpose of performing any function or exercising any power that the Customs is required, authorised, or empowered to perform or exercise under this Act, a Customs officer may at any time while boarding or searching any craft under section 139(1)(a) to (c) or 140(1)(a) to (c),—

(a)

secure, by appropriate means, goods on board that craft; or

(b)

remove goods on board that craft to a secure place.

Compare: 1966 No 19 s 209(1)

Section 141: amended, on 1 October 2012, by section 221(4) of the Search and Surveillance Act 2012 (2012 No 24).

Section 141: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).

142 Firing on ship

The officer commanding or in charge of any craft in Her Majesty’s service having hoisted and carrying or displaying the proper ensign or the Customs flag shall, at the request of the chief executive, within New Zealand, chase any ship where—

(a)

the ship does not immediately bring-to when signalled or required to do so; or

(b)

the master refuses to permit the ship to be boarded,—

and may, as a last resort after having fired a warning, fire at or onto the ship to compel it to bring-to.

Compare: 1966 No 19 s 208

143 Detention of craft

(1AA)

Subsection (1) applies to a Customs officer and a craft—

(a)

if the officer has reasonable cause to believe that an offence against this Act has been, is being, or is about to be committed on or in respect of the craft while it was or is within New Zealand; or

(b)

if the craft is within New Zealand, and the officer has reasonable cause to believe that—

(i)

there is on the craft a person who was carried into New Zealand on it; and

(ii)

the carriage of the person into New Zealand on the craft constituted an offence against section 98C(1) of the Crimes Act 1961.

(1)

If subsection (1AA) applies to a Customs officer and a craft, the Customs officer—

(a)

may—

(i)

direct the craft to proceed to the nearest Customs place, or any other place the officer considers appropriate; or

(ii)

direct that the craft remain where it is; and

(b)

in either case, may detain the craft for any time and for any purposes reasonably necessary to carry out an investigation into the commission of the offence concerned.

(2)

If the person in charge of a craft attempts or threatens to cause the craft to depart from a place to which the craft has been directed to proceed or in which the craft has been directed to remain pursuant to subsection (1) without a certificate of clearance, a Customs officer may (in addition to any power of seizure under Part 14 for any offence so committed) seize and detain the craft until a certificate of clearance has been obtained, and, in any such case, section 215 applies in the same manner as if the craft had been seized under Part 14.

Compare: 1966 No 19 ss 72(3), 289

Section 143(1AA): inserted, on 18 June 2002, by section 8(1) of the Crimes Amendment Act 2002 (2002 No 20).

Section 143(1): substituted, on 18 June 2002, by section 8(1) of the Crimes Amendment Act 2002 (2002 No 20).

144 Searching vehicles

(1)

A Customs officer who has reasonable cause to suspect that—

(a)

there are in or on any vehicle that is within a Customs place any dutiable, uncustomed, prohibited, or forfeited goods; or

(b)

there is evidence relating to any such goods; or

(c)

there is evidence relating to any offence against this Act,—

may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.

(2)

A Customs officer or constable who has reasonable grounds to believe that—

(a)

there are in, or on, any vehicle (not being a vehicle to which subsection (1) applies) any goods that have been unlawfully imported or are in the process of being unlawfully exported; or

(b)

there is evidence relating to the unlawful importation of any goods or an attempt to unlawfully export any goods,—

may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.

(3)

A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs because they are goods to be exported and that have been brought to a CASE—

(a)

may stop the vehicle and search it; and

(b)

may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151 in relation to any goods of that kind.

(4)

A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs and in a Customs-approved secure package or in a package in relation to which a Customs seal has been used

(a)

may stop the vehicle and search it; and

(b)

may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151 in relation to any goods of that kind.

(5)

Powers given by any other subsection of this section apply even if the vehicle need not be stopped because it is not moving, and whether or not it is attended, and include the power to use reasonable force, if necessary, to stop, detain, enter in or on, and search the vehicle (or for any of those purposes) as authorised by that other subsection.

(6)

The provisions of Part 4 of the Search and Surveillance Act 2012 (except subparts 2 and 3) apply in respect of a search undertaken under this section.

(7)

Despite subsection (5), sections 125(4), 131(5)(f), and 133, and subparts 6 and 8 of Part 4 of the Search and Surveillance Act 2012 do not apply to any goods forfeited to the Crown under section 225 of this Act.

Compare: 1966 No 19 s 215

Section 144(1)(a): amended, on 2 July 2004, by section 24(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 144(2): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 144(2)(a): amended, on 2 July 2004, by section 24(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 144(3): added, on 2 July 2004, by section 24(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 144(4): added, on 2 July 2004, by section 24(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 144(4): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 144(5): added, on 8 December 2009, by section 18 of the Customs and Excise Amendment Act 2009 (2009 No 61).

Section 144(6): inserted, on 1 October 2012, by section 222 of the Search and Surveillance Act 2012 (2012 No 24).

Section 144(7): inserted, on 1 October 2012, by section 222 of the Search and Surveillance Act 2012 (2012 No 24).

145 Questioning persons about goods and debt

(1)

This section applies to—

(a)

any person who—

(i)

has within the preceding 72 hours arrived in New Zealand; or

(ii)

is departing from New Zealand; or

(b)

any person, not being a person to whom paragraph (a) applies, who is within a Customs controlled area licensed for—

(i)

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

(ii)

the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or

(iii)

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

(c)

any person, not being a person to whom paragraph (a) applies, who is on board or is in the process of embarking onto or disembarking from a craft that has arrived from, or is departing to, a point outside New Zealand, while the craft is within New Zealand.

(2)

A Customs officer may question a person to whom this section applies as to any 1 or more of the following matters:

(a)

whether or not that person has or has had in that person’s possession any dutiable, prohibited, uncustomed, or forfeited goods:

(b)

the nature, origin, value, ownership, or intended destination of any goods of that kind:

(c)

whether, under this Act, any debt (for example, in respect of any duty, duty refunded in error, recovery of the drawback of any duty, or penalty) is due to the Crown and payable by the person, or by a company, trust, partnership, or other enterprise of which that person is or was a director, manager, secretary, officer, or agent:

(d)

the nature and extent of the debt (if any) of that kind.

Compare: 1966 No 19 s 212(1), (1A); 1994 No 100 s 7

Section 145 heading: amended, on 2 July 2004, by section 25 of the Customs and Excise Amendment Act 2004 (2004 No 55).

Section 145(2): substituted, on 9 October 2002, by section 10 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).

145A Questioning persons about identity, address, travel movements and entitlement, and other matters

(1)

This section and sections 147A and 148A apply to the following persons:

(a)

a person who—

(i)

has, or is suspected of having, disembarked from a craft that has arrived in New Zealand; and

(ii)

has not, or is suspected of having not, reported to a Customs officer or a Police station on his or her arrival, contrary to section 27:

(b)

a person who is, or is suspected of, attempting to depart from New Zealand from a place other than from a Customs place, contrary to section 30.

(2)

This section and sections 147A and 148A do not apply,—

(a)

in the case of a person referred to in subsection (1)(a), to a person whose actions are authorised by another section of this Act; and

(b)

in the case of a person referred to in subsection (1)(b), to a person who is complying with an exemption prescribed by regulations made under this Act or whose actions are authorised by the Customs.

(3)

A Customs officer may question a person to whom this section applies as to any 1 or more of the following matters:

(a)

the person’s identity:

(b)

the person’s residential address:

(c)

the person’s travel movements:

(d)

the person’s entitlement to travel:

(e)

any of the matters specified in section 145(2):

(f)

the craft—

(i)

from which the person disembarked or is suspected of disembarking; or

(ii)

on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand:

(g)

any other person who is, or was, involved in the person’s arrival, suspected arrival, departure, attempted departure, or suspected departure, whether or not the other person was on the craft—

(i)

from which the person disembarked or is suspected of disembarking; or

(ii)

on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand.

(4)

A question under subsection (3)(f) may, but need not, relate to the craft’s voyage and any persons or goods carried by the craft.

(5)

Section 185(3) does not apply in resp