Customs and Excise Amendment Act (No 2) 1998

Customs and Excise Amendment Act (No 2) 1998

Public Act1998 No 38
Date of assent3 June 1998

An Act to amend the Customs and Excise Act 1996

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title
  • This Act may be cited as the Customs and Excise Amendment Act (No 2) 1998, and is part of the Customs and Excise Act 1996 (the principal Act).

2 Interpretation
  • (1) This subsection substituted the definition of the term New Zealand in s 2(1) of the principal Act.

    (2) Section 2(2) of the Customs and Excise Amendment Act 1996 is consequentially repealed.

3 Goods subject to control of Customs
  • (1) This subsection substituted s 20(1)(a) and inserted s 20(1)(aa) of the principal Act.

    (2) This subsection inserted s 20(2) of the principal Act.

4 Entry of excisable goods
  • (1) This subsection amended s 70(1) of the principal Act.

    (2) This subsection inserted s 70(1A) of the principal Act.

5 Regulations relating to entry of excisable goods
  • This section inserted s 71(aa) of the principal Act.

6 Other refunds and remissions of duty
  • This section amended s 113(3) of the principal Act.

7 Imposition of penalty
  • (1) This subsection amended s 128(7)(f) of the principal Act.

    (2) This subsection substituted s 128(7)(j) of the principal Act.

    (3) This subsection substituted s 128(7)(o) and (p) of the principal Act.

8 Giving of notice
  • (1) This subsection substituted s 284(1)(g) of the principal Act.

    (2) This subsection substituted s 284(2)(f) of the principal Act.

    (3) This subsection substituted s 284(3)(e) of the principal Act.

9 Transitional provisions relating to investigations of offences under Customs Act 1966
  • This section inserted s 305A of the principal Act.