• “(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.”

• “(b) before the prescribed deadline (if any) or any later deadline the chief executive may allow.”

“28 Deadline prescribed for entry of goods for export

• The deadline before which an entry of goods to which section 49(1) of the Act applies must be made (unless the chief executive under section 49(1)(b) of the Act allows the entry to be made before a later deadline) is 48 hours before the goods are shipped for export.”

• “(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.”

“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.”

“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.”

“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.

“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.”

“76C Access to Excise and Excise-equivalent Duties Table

• “(1) The chief executive must—

  • “(a) ensure that copies of the documents referred to in subsection (2) are published on an Internet site that is, so far as practicable, publicly available free of charge; and

  • “(b) ensure that copies of the documents referred to in subsection (2) are available for purchase at a reasonable price at the places designated under section 9 of the Acts and Regulations Publication Act 1989.

  “(2) The documents are—

  • “(a) the Excise and Excise-equivalent Duties Table as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and

  • “(b) the 2010 Excise and Excise-equivalent Duties Document; and

  • “(c) Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, 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.

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

• Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, or 79A on or after 1 January 2010—

  • “(a) are regulations for the purposes of the Regulations (Disallowance) Act 1989 and must be presented to the House of Representatives not later than 16 sitting days after the day on which they are made; but

  • “(b) are not regulations for the purposes of the Acts and Regulations Publication Act 1989.

“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)

“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

“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, or 79A as if it were a regulation.

  “(3) The Interpretation Act 1999 applies to the Excise and Excise-equivalent Duties Table as if it were an enactment.

  “(4) Nothing in this Act limits or affects the application of—

  • “(a) the Acts and Regulations Publication Act 1989 and the Interpretation Act 1999 to an Act amending, revoking, or revoking and replacing the Excise and Excise-equivalent Duties Table, this Act (either alone or with other enactments), or both; or

  • “(b) the Interpretation Act 1999 to an Order in Council made under section 77, 78, 79, or 79A.

“76H References to Schedule 3

• Every reference in the following to Schedule 3 of this Act must be read as if it were a reference to the Excise and Excise-equivalent Duties Table (as defined by section 76A of this Act):

  • “(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.”

“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”.

• “(4) The repeal of any Act of Parliament that expressly confirms pursuant to subsection (1A) any Orders in Council does not, unless there is any express provision to the contrary, affect the validity or confirmation of those Orders in Council.”

• “(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.”

• “(1AA) In this Part, entry means an entry required under this Act, including, without limitation,—

  • “(a) 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

  • “(b) every amendment of the entry; and

  • “(c) in relation to 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

  • “(d) in relation to 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.”

• “(7A) For the purposes of this section, materially incorrect, in relation to an entry that is not an entry pursuant to section 39, means 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.”

• “(1A) Despite subsection (1), the chief executive may by written notice to a registered user (which must state grounds for the suspension) suspend that user's registration until a date or event specified in the notice if satisfied that the user's registration should not be cancelled, but should instead be suspended until that date or event, because the user—

  • “(a) has failed to comply with a condition imposed by the chief executive under section 132(3) or 133(3); or

  • “(b) has failed to comply with a condition imposed by the chief executive under section 134A(1) within the time frame specified in that section.

• “(1B) The date or event specified in the notice under subsection (1A) may, but need not, be the user's compliance with a condition imposed by the chief executive under section 132(3), 133(3), or 134A(1).”

• “(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.”

• “(1) A Customs officer who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against this Act punishable by imprisonment, or an offence against section 209, may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant.

• “(1A) A Customs officer who has reasonable cause to suspect that a person has carried some other person into New Zealand on a craft, and that the carriage of the other person into New Zealand on the craft constituted an offence against section 98C(1) (which makes it an offence to smuggle unauthorised migrants) of the Crimes Act 1961 may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, and on the craft or elsewhere, arrest the person without warrant.

• “(2) A constable who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against section 176, 188A, 209, or 211 may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant.”

• “(3C) A Customs officer or constable who has reasonable cause to suspect that a person has by failing to comply with subsection (3A) or (3B) committed an offence against section 188A may under section 174(1) or (2) arrest that person without warrant while that cause to suspect continues and before the end of the seventh day after the date on which it arose.”

“177A False allegation or report to Customs officer

• “(1) Every person commits an offence who,—

  • “(a) contrary to the fact and without a belief in the truth of the statement, makes or causes to be made to a Customs officer a written or verbal statement alleging that an offence has been committed; or

  • “(b) with the intention of causing wasteful deployment, or of diverting deployment, of the Customs personnel or resources, or being reckless as to that result,—

    • “(i) makes a statement to any person that gives rise to serious apprehension for the person's own safety or the safety of any person or property, knowing that the statement is false; or

    • “(ii) behaves in a manner that is likely to give rise to such apprehension, knowing that such apprehension would be groundless.

  “(2) Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $2,000.

  “Compare: 1981 No 113 s 24”.

“221 Laying of information

• “(1) Every information under the Summary Proceedings Act 1957 for any offence against this Act (other than one for an offence against section 216 of this Act) must be laid by—

  • “(a) the chief executive; or

  • “(b) any Customs officer nominated by the chief executive; or

  • “(c) any person who is not a Customs officer but is an agent or employee of the Customs nominated by the chief executive.

  “(2) Any Customs officer or agent or employee of the Customs purporting to act pursuant to a nomination of the chief executive under subsection (1)(b) or (c) is, in the absence of proof to the contrary, presumed to have been so nominated.

  “(3) An information under the Summary Proceedings Act 1957 for an offence against section 216 of this Act must be laid by the Registrar of a Customs Appeal Authority.

  “(4) Any information for an offence against this Act may, despite anything to the contrary in the Summary Proceedings Act 1957, be laid at any time within 5 years after the date of the offence.

  “Compare: 1966 No 19 ss 259, 260”.

“274A Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions

• “(1) The chief executive may arrange for the use, under the chief executive's control, of automated electronic systems for any purposes for which the chief executive, the Customs, or a Customs officer may, or must, under the designated border processing law,—

  • “(a) make a decision; or

  • “(b) exercise a power, or comply with an obligation; or

  • “(c) do anything else related to making a decision, exercising a power, or complying with an obligation.

  “(2) An arrangement under subsection (1)(a) may (without limitation) involve use of an automated electronic system to make a decision by analysing the information (if any) about a person that is held by the chief executive, or to which the chief executive has access, using criteria predetermined by the chief executive.

  “(3) The chief executive must not under subsection (1) arrange for use of an automated electronic system in relation to a decision, power, obligation, or related action unless satisfied that—

  • “(a) the system has the capacity with reasonable reliability to make the decision, exercise the power, comply with the obligation, or take the related action; and

  • “(b) there are also available for the person affected 1 or more alternative ways of making the decision, exercising the power, complying with the obligation, or taking the related action, and each of those alternative ways involves a person.

  “(4) Before concluding for the first time, varying significantly, or revoking and replacing an arrangement under subsection (1), the chief executive must consult with the Privacy Commissioner on the terms, and any privacy implications, of the proposed initial arrangement, significant variation, or replacement arrangement.

  “(5) A decision made, power exercised, obligation complied with, or related action taken using an automated electronic system in accordance with an arrangement under subsection (1) must for all purposes be treated as a decision made, power exercised, obligation complied with, or related action taken by the chief executive, the Customs, or a Customs officer (as the case may be) who or that is authorised by the designated border processing law to make that decision, exercise that power, comply with that obligation, or take that related action.

  “(6) An automated electronic system used in accordance with an arrangement under subsection (1) may include components outside New Zealand, and may also be used—

  • “(a) for making decisions, exercising powers, complying with obligations, or taking related actions under other enactments; and

  • “(b) in accordance with provisions of those other enactments on use of automated electronic systems.

  “(7) For the purposes of this section and sections 274B and 274C, the following provisions (and any regulations made under them, or made under this Act and made for their purposes) are the designated border processing law:

  • “(a) Part 3 (arrival and departure of goods, persons, and craft):

  • “(b) Part 12 (powers of Customs officers):

  • “(c) Parts 13 to 15 and 17 (offences, forfeiture and seizure, evidence, and miscellaneous provisions):

  • “(d) any other provisions of this Act (other than Part 3A) that are declared by regulations under section 286(1)(ii) to be for those purposes part of the designated border processing law.

  “Compare: 1987 No 74 s 125AB(5); Australian Citizenship Act 2007 (Aust) s 48; Migration Act 1958 (Aust) s 495A

“274B Publication of details of arrangements for use of automated electronic systems

• “(1) The chief executive must ensure that details of arrangements under section 274A(1), and variations, revocations, or revocations and replacements of details of that kind, are published promptly—

  • “(a) in the Gazette; and

  • “(b) (so far as practicable) on an Internet site that is maintained by, or on behalf of, the chief executive, and that is publicly available free of charge.

  “(2) Those details must include, for every arrangement under section 274A(1), and for every variation, revocation, or revocation and replacement of such an arrangement, information identifying the relevant decision, power, obligation, or related action under the designated border processing law, and information identifying the automated electronic system that is to make, exercise, comply with, or take that decision, power, obligation, or related action.

  “(3) No arrangement, variation, revocation, or revocation and replacement is made invalid by reason only of a failure to publish details of it promptly in accordance with subsection (1).

“274C Variation and substitution of decisions made by automated electronic systems

• “(1) This section applies to a decision—

  • “(a) that, under the designated border processing law, may or must be made by the chief executive, the Customs, or a Customs officer (as the case may be); and

  • “(b) that is made by an automated electronic system in accordance with an arrangement under section 274A(1).

  “(2) The chief executive, the Customs, or a Customs officer (as the case may be) may, despite section 274A or any other enactment or other law to the contrary,—

  • “(a) vary or add to terms or conditions of, or imposed in or in relation to, the decision; or

  • “(b) substitute a decision (the substituted decision) for the decision (the initial decision) if satisfied that the substituted decision could have been made under the same provision of the designated border processing law as the initial decision and that the substituted decision is more favourable to the person affected.

  “(3) The chief executive, the Customs, or the Customs officer (as the case may be) does not have a duty to consider whether to exercise all or any of the powers in subsection (2) in respect of a decision, whether or not he or she is asked to do so by the person affected or in any other circumstances.

  “Compare: Migration Act 1958 (Aust) s 495B

“274D Appeals and reviews unaffected

• Sections 274A to 274C do not limit or affect any rights to appeal against, or to apply, in accordance with law, for administrative or judicial review of, any arrangement, decision (initial or substituted), power, obligation, or other action under or specified in those sections.

  “Compare: 2002 No 34 s 33; 2004 No 115 s 21(d); 2005 No 39 s 61(6)”.

“287A Incorporation of provisions by reference in regulations

• “(1) Regulations made under this Act (for example, regulations made under section 65) may incorporate by reference any provisions set out in—

  • “(a) an international trade agreement to which New Zealand is a party (for example, a free trade agreement); or

  • “(b) another document made to give effect to such an agreement.

  “(2) The provisions may be incorporated in the regulations—

  • “(a) in whole or in part; and

  • “(b) with modifications, additions, or variations specified in the regulations.

  “(3) The incorporated provisions—

  • “(a) are the provisions as they exist at the time that the regulations are made; and

  • “(b) form part of the regulations for all purposes and have legal effect accordingly.

“287B Effect of amendments to, or replacement of, provisions incorporated by reference

• An amendment to, or replacement of, provisions incorporated under section 287A has legal effect as part of the regulations only if regulations are made that state that the particular amendment or replacement has that effect.

“287C Proof of provisions incorporated by reference

• “(1) A copy of the provisions incorporated under section 287A, including any amendment to, or replacement of, the provisions, must be—

  • “(a) certified as a correct copy of the provisions by the chief executive; and

  • “(b) retained by the chief executive.

  “(2) The production in proceedings of a certified copy of the provisions is, in the absence of proof to the contrary, sufficient evidence of the incorporation in the regulations of the provisions.

“287D Access to provisions incorporated by reference

• “(1) The chief executive must—

  • “(a) ensure that copies of any provisions incorporated under section 287A are available for inspection during working hours, free of charge, at places specified in a notice given under paragraph (d); and

  • “(b) ensure that copies of the provisions are published on an Internet site that is, so far as practicable, publicly available free of charge; and

  • “(c) ensure that copies of the provisions are available for purchase at a reasonable price at places specified in a notice given under paragraph (d); and

  • “(d) give notice in the Gazette stating that—

    • “(i) the provisions are incorporated in particular regulations and the date on which the regulations were made; and

    • “(ii) copies of the provisions are available (at all reasonable times) for inspection during working hours, free of charge, at specified places; and

    • “(iii) copies of the provisions are available on a specified Internet site; and

    • “(iv) copies of the provisions can be purchased at specified places.

  “(2) A failure to comply with this section does not invalidate regulations that incorporate provisions under section 287A.

“287E Acts and Regulations Publication Act 1989 not applicable to provisions incorporated by reference

• The Acts and Regulations Publication Act 1989 does not apply to provisions incorporated under section 287A or to an amendment to, or replacement of, those provisions.

“287F Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference

• “(1) Nothing in section 4 of the Regulations (Disallowance) Act 1989 requires provisions incorporated under section 287A to be laid before the House of Representatives.

  “(2) The Regulations (Disallowance) Act 1989, apart from the modification to the application of section 4 of that Act made by subsection (1) of this section, applies to regulations that incorporate provisions under section 287A.”