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New Zealand Legislation: Bills

Bills are proposed Acts

Hon Maurice Williamson

Border (Customs, Excise, and Tariff) Processing Bill

Government Bill

83—2

As reported from the Government Administration Committee

Contents

Part 1
Amendments to Customs and Excise Act 1996

3 Principal Act amended

Use of future technology

4 Interpretation

Authorised persons

5 Authorised persons

Exportation of goods, and revocation of permission to export

6 Entry of goods for export

Exemption for alcohol manufactured for personal use

7 New section 68B inserted

68B Exemption for alcohol manufactured for personal use

Excise duty on certain goods manufactured outside manufacturing area

8 New section 76 substituted

76 Excise duty a Crown debt

Excise and Excise-equivalent Duties Table replaces Schedule 3

9 New sections 76A to 76B inserted

76A Interpretation

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

10 New sections 76C to 76H inserted

76C Access to Excise and Excise-equivalent Duties Table

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

76E Judicial notice of Table

76F Evidence of Table

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

76H References to Schedule 3

11 Schedule 3 consequentially repealed

Excise and excise-equivalent duties on motor spirits increased by 3 cents per litre on 1 October 2010

12 Excise and Excise-equivalent Duties Table amended

Definition of financial year in section 79A(2)

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

Amendment consequential on Land Transport Management Amendment Act 2008

14 Certain Orders in Council subject to confirmation

Due date for payment of duty

15 Due date for payment of duty

Administrative penalties

16 Imposition of penalty

Customs computerised entry processing systems

17 Cancellation of registration of registered user

Searching vehicles

18 Searching vehicles

Arrest of suspected offenders

19 Arrest of offenders

False allegation or report to Customs officer

20 New section 177A inserted

177A False allegation or report to Customs officer

Laying of information

21 New section 221 substituted

221 Laying of information

Automated electronic systems

22 New sections 274A to 274D inserted

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

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

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

274D Appeals and reviews unaffected

Incorporation of provisions contained in, or prepared under, international trade agreements by reference in Customs and Excise Regulations

23 New sections 287A to 287F inserted

287A Incorporation of provisions by reference in regulations

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

287C Proof of provisions incorporated by reference

287D Access to provisions incorporated by reference

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

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

Updating of terms relating to Police

24 References to members of Police replaced with references to constables

Part 2
Amendments to Tariff Act 1988

25 Principal Act amended

Incorporation of provisions contained in, or prepared under, international trade agreements by reference in Tariff Amendment Orders

26 New sections 7C to 7H inserted into Tariff Act 1988

7C Incorporation of provisions by reference in regulations

7D Effect of amendments to, or replacement of, provisions incorporated by reference

7E Proof of provisions incorporated by reference

7F Access to provisions incorporated by reference

7G Acts and Regulations Publication Act 1989 not applicable to provisions incorporated by reference

7H Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference

27 Application of Tariff

Working Tariff Document replaces Schedule 1

28 Interpretation

29 New section 9A inserted

9A Certification of 2010 Tariff Document

30 New sections 9B to 9G inserted

9B Access to Tariff

9C Regulations (Disallowance) Act 1989 and Acts and Regulations Publication Act 1989

9D Judicial notice of Tariff

9E Evidence of Tariff

9F Tariff may be amended, and must be interpreted, as if it were an enactment

9G References to Schedule 1

31 Schedule 1 consequentially repealed

Schedule 1
Consequential and updating amendments to principal Act

Schedule 2
Consequential amendments to other enactments relating to Excise and Excise-equivalent Duties Table replacing Schedule 3 of Customs and Excise Act 1996

Schedule 3
Consequential amendments to other enactments relating to Working Tariff replacing Schedule 1 of Tariff Act 1988

Legislative history

The Parliament of New Zealand enacts as follows: