Customs and Excise Bill

  • enacted

Hon Meka Whaitiri

Customs and Excise Bill

Government Bill

209—3

Contents

Key
1Title
2Commencement
3Purposes of Act
4Overview of Act
5Definitions for Act
6Definition: subject to the control of Customs
7Application of Act to postal articles
8Application of Act to foreign Government ships
9Transitional, savings, and related provisions
10Act binds the Crown
11Excise duty and excise-equivalent duty levied
12Advance notice of arrival, etc
13Offences in relation to advance notice of arrival, etc
14Inward cargo report
15Offences in relation to inward cargo report
16Application of sections 17 to 25
17Craft must arrive at Customs place
18Offences in relation to craft that arrive at place other than Customs place, etc
19Persons leaving or boarding arriving craft before inward report made
20Offence in relation to leaving or boarding arriving craft before inward report made
21Authorisation for craft to arrive at place other than Customs place
22Craft that have arrived at place other than Customs place
23Offences in relation to craft that have arrived at place other than Customs place
24Inward report, etc
25Offences in relation to inward report, etc
26Requirement to answer questions and produce documents
27Offences in relation to failure to answer questions or produce documents
28Persons arriving in New Zealand to report to Customs officer or Police station
29Disembarkation
30Baggage to be presented on disembarkation, etc
31Persons departing from New Zealand to depart from Customs place
32Embarkation
33Outgoing baggage to be presented, etc
34Offence in relation to wilful failure to comply with requirements when arriving in, or departing from, New Zealand
35Craft may not depart without certificate of clearance, etc
36Offence in relation to craft departing without certificate of clearance, etc
37Certificates of clearance
38Offences in relation to granting of certificate of clearance
39Production of certificate of clearance, etc
40Offences in relation to production of certificate of clearance, etc
41Departure only from Customs place
42Offences in relation to departure only from Customs place
43Authorisation for craft to depart from place other than Customs place
44Craft departing from place other than Customs place
45Outward cargo report
46Offences in relation to outward cargo report
47Purposes for which powers under sections 48 and 49 may be exercised
48Chief executive may require commercial transportation operator to provide craft information
49Chief executive may require commercial transportation operator to provide PNR information
50Supplementary provision relating to requirement to provide craft or PNR information
51Disposal of craft or PNR information
52Offence in relation to failure to provide Customs with PNR information
53Other provision about arrival and departure information
54Defences for offences under subpart
55Designation of Customs places
56Areas required to be licensed as Customs-controlled areas
57Application for licence
58Chief executive may request further information
59Chief executive must determine application
60Fit and proper person test
61Grant of licence
62Exemption from requirement to be licensed directed by chief executive
63Variation of terms, conditions, or restrictions
64Revocation or suspension of licence
65Surrender of licence
66Closing of Customs-controlled area
67Exemptions in relation to Customs-controlled areas
68Offences in relation to Customs-controlled areas
69Offence in relation to failure to comply with term, condition, or restriction of licence
70Customs facilities in Customs-controlled areas, etc
71Offence in relation to Customs facilities in Customs-controlled areas, etc
72Storage charges
73Liabilities not affected by ceasing to act as licensee
74Goods specified in inward report to be treated as imported
75Entry of imported goods
76Entry of imported goods in multiple or split shipments
77Imported goods to be dealt with according to entry
78Unloading goods
79Offence in relation to unloading goods
80Samples or illustrations
81Entry of Part A goods
82Nil returns
83Transportation of imported goods
84Offences in relation to transportation of imported goods
85Removal of goods from Customs-controlled areas
86Offences in relation to removal of goods from Customs-controlled areas
87Transhipment requests
88Offences in relation to transhipment requests
89Entry of goods for export
90Goods entered for export to be exported immediately, etc
91Goods sold in duty-free store
92Goods for export not to be landed
93Time of exportation
94Customs-approved export seal may not be interfered with
95Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose
96Prohibition on other imports or exports by Order in Council
97Prohibition on exports by Gazette notice: nuclear, biological, and chemical weapons, etc
98Production of licence, permit, or consent for goods
99Duty applies even if importation prohibited
100Duty on imported goods is debt owed to the Crown
101Importer must specify Customs value on entry
102Provisional Customs value
103Chief executive may revise Customs value
104Crown’s right of compulsory acquisition
105Entry of goods at preferential rates of duty
106Unsubstantiated preference claims
107Duty credits in respect of used goods
108Duty credits in respect of repurchased goods
109Responsibility to protect integrity of system for assessing and collecting duty
110Chief executive’s general obligation in relation to collection of duty
111Entry is assessment of duty by importer or licensee or owner
112Importer to amend assessment that includes provisional Customs value
113Chief executive may assess duty where no entry made
114Assessment of excise duty and excise-equivalent duty where approval not complied with
115Assessment of excise duty on beer or wine otherwise exempt
116Assessment of excise-equivalent duty on goods imported for further manufacture
117Amendment of assessments
118Limitation of time for amendment of assessments
119Assessment to be taken to be correct
120Duty to be proportionate
121Duty on alcoholic beverages
122Time for payment of duty on imported goods: general rule
123Persons may be authorised to defer payment of duty on imported goods
124Other times for payment of duty
126Importer, etc, leaving New Zealand
127Chief executive may allow release of goods where appeal, etc, lodged
128Obligation to pay duty not suspended by appeal, etc
129Chief executive to pay interest on duty refunded on appeal, etc
130Duty is charge on goods
131Possession of goods if person claims to be purchaser for value without knowledge
132Related persons for purposes of section 131(5)
133Offence in relation to direction of chief executive under section 131(3)(b)
134Rights and duties of chief executive in relation to unpaid duty
135Ranking of duty
136Release of goods subject to duty
137Goods temporarily imported
138Goods temporarily imported for manufacturing, etc
139Liability for duty on goods wrongfully removed or missing
140Liability of owners of craft for duty on goods unlawfully landed
141Effect of payment of duty by one person on liability of other persons
142Incidence of altered duties
143Chief executive may refund duty paid in error
144Refunds of duty related to provisional Customs value
145Refunds of duty on goods under Part 2 of Tariff
146Other refunds and remissions of duty
147Power to apply refunds towards payment of other duties
149Drawbacks of duty on certain goods
150Where drawback has been allowed
151Minimum amounts of refunds and drawback
151ARecovery of refunds, etc made in error
152Reimportation of goods exported
153Outward processing
154Goods from Cook Islands and Niue
154AInterest payable for late or incorrect payments of duty in certain cases
154BCases involving late payment of duty
154CCases involving correction of self-assessed duty
154DCases where no entry or amendment under section 112 made
154EOther cases involving assessments or demands by chief executive
154FPenalties payable for late payments of duty in certain cases
154GCases in which penalties may be payable
154HInterest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases
154IRefunds of duty made because of error attributable to recipient, etc
154JDrawback allowed because of error attributable to recipient, etc
154KStatements of liability for interest and penalties
154LInterest: remissions and refunds for emergency events
154MInterest: remissions and refunds where inadvertent error by duty payer
154NPenalties: remissions and refunds where reasonable excuse for late payment of duty
154OPenalties: remissions and refunds for good payment record
154PInterest and penalties: remissions and refunds if duty determined not to be payable, etc
154QInterest and penalties: remissions and refunds if consistent with collection of highest net revenue over time
154RInterest and penalties: remissions and refunds in prescribed circumstances
154SPower to apply refunds towards payment of other amounts payable
154TAdministrative reviews and appeals in respect of decisions not to remit or refund
154UInterest and penalties are debt due to Crown, etc
155Application of subpart
156Goods forfeited
157Forfeiture to relate back
158Seizure of forfeited goods or goods suspected to be forfeited goods
159Securing seized goods
160Offence in relation to securing seized goods
161Notice of seizure
162Delivery of goods seized on deposit of value
163Sale of certain seized goods
164Application for review of seizure
165Condemnation of seized goods
166Condemnation of goods that are subject of appeal
166ACondemnation of goods where relief granted but condition of relief not met within time limit
167Goods forfeit on commission of offence
168Disposal of forfeited and condemned goods
169Exercise of powers in contiguous zone
170Boarding and searching craft
171Facilitation of boarding
172Offences in relation to facilitation of boarding
173Stationing Customs officers on board craft
174Securing goods on craft
175Firing on ship
176Power to order ship to leave New Zealand
177Offence in relation to power to order ship to leave New Zealand
178Detention of craft suspected to be involved in offences or smuggling migrants
179Offences in relation to detained craft
180Evidence of identity, entitlement to travel, etc
181Offence in relation to failure to produce evidence of identity, entitlement to travel, etc
182Verification of identity using biometric information
183Detention of persons failing to comply with direction under section 182(3)
184Questioning persons about goods and debt
185Detention of persons questioned about goods or debt and suspected to be involved in offences
186Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
187Cases requiring investigation for public health or law enforcement purposes
188Offence in relation to requirements imposed under section 186 or 187
189Search of persons
190Search of persons suspected of having goods hidden on or about their person
191Detention of persons committing or about to commit certain offences
192Detention of persons who do not report to or remain at certain places
193Seizure of items found
194Powers in relation to unauthorised persons remaining in certain Customs-controlled areas
195Use of electronic communication devices prohibited in certain places
196Offence in relation to use of electronic communication device
197Questioning specified persons about arrival or departure
198Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters
199Detention of person to whom section 197 relates
200Detention for public health or law enforcement purposes
201Entry to Customs-controlled areas and CASEs
202Entry to examine goods subject to control of Customs
203Patrols, etc to detect offences
204Issue of search warrant
205Use of dogs and other aids
206Examination of goods subject to control of Customs
207Data in electronic devices that are subject to control of Customs
208Questioning employees of airlines and shipping companies about international cargo or domestic cargo
209Questioning certain persons about cargo to be exported
210Powers if vehicles suspected to be transporting certain goods involved in offences, etc
211Accounting for goods
212Production of goods
213Failure to produce or account for goods
214Temporary removal of goods from Customs-controlled area
215Offences in relation to temporary removal of goods from Customs-controlled area
216Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods
217Verification of entries
218Cancellation and amendment of entries
219Security for payment of duty
220New security may be required
221Power to seize and detain risk goods or goods involved in certain offences, etc
222Power to seize, copy, and detain certain drugs and objectionable publications
223Detention of goods suspected to be instrument of crime or tainted property
224Custody of certain goods detained under section 223
225Offences in relation to custody of detained goods
226Return of goods detained under section 223
227Extension of investigation period
228Return of cash necessary to satisfy essential human needs
229Seizure and detention of dangerous civil aviation goods
230Requirement to produce documents
231Further powers in relation to documents
232Offence in relation to failure to comply with requirement under section 230 or 231
233Legally privileged communications
234Audit or examination of records
235Chief executive may take possession of and retain records and other documents
236Copying of documents obtained during inspection
237Retention of documents and goods obtained during inspection
238Unlawful travel documents
239Documents in foreign language
240Landing or mooring of Customs craft
241Written authority of agents
242Arrest of suspected offenders
243Protection of persons acting under authority of Act
244Definitions for sections 245 and 246
245Controlled delivery
246International controlled delivery
247New Zealand Customs Service
248Comptroller of Customs
249Customs officers
250Authorised persons: individual authorisations
251Authorised persons: class authorisations
252Identity cards
253Customs flag
254Power of chief executive to determine seals, etc
255Areas that may be licensed as CASEs
256Application for CASE licence
257CASE licence
258Customs facilities in CASEs, etc
259Offence in relation to Customs facilities in CASEs, etc
260Customs-approved secure exports schemes
261Customs-approved export seals
262Amendment or revocation of notice of appointment under section 261
263Definitions for subpart
264Imposition of penalty
265When penalty must be paid
266Calculation of amount of penalty
267No penalty in certain cases
268Late payment of penalty: further penalties payable
269Further penalty may be remitted or refunded
270Administrative review of, or appeal against, decision to issue penalty notice
271Administrative review of, or appeal against, decision to refuse to remit or refund further penalty
272General rules about penalties
273Obligation to pay penalty not suspended by review or appeal
274Definitions for subpart
275Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
276Publication of details of arrangements for use of automated electronic systems
277Variation and substitution of decisions made by automated electronic systems
278Appeals and reviews unaffected
279Definitions for subpart
280Customs’ general powers for using information
281Joint border management
282Relationship between this Act and other law relating to information use and disclosure
283Definitions for subpart
283ARelationship between subpart and other provisions of Act
284Information matching for purposes of Student Loan Scheme Act 2011
285Information matching for purposes of Child Support Act 1991
286Information matching for purposes of benefit and benefit debt recovery
287Information matching for purposes of mutual assistance provision contained in social security agreement
288Information matching for purpose of fines enforcement
289No Crown liability to third parties for fines enforcement action
290Direct access to information for purposes of Student Loan Scheme Act 2011
291Direct access to information for purposes of Child Support Act 1991
292Direct access to information for purposes of benefit and benefit debt recovery
293Direct access to information for other purposes
294Disclosure of information other than under information matching agreement or direct access agreement
296Disclosure of information to private sector organisations
297Disclosure of information to overseas authority
297AChief executive of Customs may issue directions for disclosure of information under section 297(5)
298Relationship between section 297 and other law, etc
298Relationship between section 297 and treaties, etc
298APublication of agreements entered into under section 293, 294, 296, or 297
299Registered user systems for electronic provision of documents
300Registration of users of registered user systems
301Access generally restricted to registered users
302Documents provided using registered user system must be provided in prescribed way
303Assignment, use, and security of unique user identifier
304Use of unique user identifier presumed secure
305Regulations in relation to access
306Offences in relation to unauthorised access to or improper use of registered user system
307Offence in relation to interference with registered user system
308Offences in relation to security of, or unauthorised use of, unique user identifiers
309Customs must keep records of transmissions to or from registered user systems
310Application for Customs ruling
311Time when application may be made
312Making application
313Making of Customs ruling
314When chief executive may decline to make ruling
315Notice of Customs ruling
316Effect of Customs ruling
317Confirmation of basis of Customs ruling
318Amendment of Customs ruling
319Effect of amendment to Customs ruling
320Cessation of Customs ruling, etc
321Appeal from decisions of chief executive
322No liability where Customs ruling relied on
323Publication of Customs rulings
324Process for administrative reviews
325Establishment of Customs Appeal Authorities
326Function of Customs Appeal Authority
327Customs Appeal Authorities generally
328Offence in relation to false or misleading statement intending to deceive
329Offence in relation to failure to attend, give evidence, supply certain things, etc
330Other offences in relation to Customs Appeal Authorities
331Keeping of records
332Application to keep records outside New Zealand
333Offences in relation to records
334Giving Customs access to records
335Offences in relation to failure to give Customs access to records
336Interference with goods
337Interference with cargo
338Interference with seals, etc
339Unauthorised use of seals, interference with sealed Customs packages, etc
340Offences for failure to make entry, etc
341Offences in relation to erroneous or defective entries, etc
342Provisions relating to offences in relation to entries
343Offences in relation to declarations and documents that are erroneous
344Offence in relation to documents that are not genuine
345Offences in relation to declarations and documents that are known to be faulty
346Offences in relation to failure to update information supplied in advance
347Further offences in relation to records and information
348Defrauding Customs revenue
349Possession or custody of uncustomed goods or prohibited imports
350Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
351Possession or control of concealed goods
352Offence in relation to seized goods
353Threatening or resisting Customs officer
354Obstructing Customs officer or interfering with Customs property
355False allegation or report to Customs officer with intention of diverting deployment of Customs personnel, etc
356Killing or injuring Customs dog
357Personation of Customs officer
358Counterfeit seals, stamps, markings, substances, or devices
359Unauthorised presence in certain Customs-controlled areas
360Failure to answer questions
361False allegation or report to Customs officer alleging that offence committed
362Adapting craft for smuggling
363Possession of incomplete documents
364Offences in relation to use of goods
365Offences in relation to importation or exportation of prohibited goods
366Offences in relation to knowingly importing or exporting prohibited goods
367Offences in relation to knowingly importing or exporting objectionable publications
368Offence in relation to knowingly importing or exporting goods for dishonest purpose
369Publications imported or exported in course of official duties
370Offences in relation to exportation of goods
371Corporate liability
372Liability of principal and agent
373Attempts
374Court may order payment of money in respect of duty
375Filing of charging document
376Infringement offences and fees
377Infringement notices
378Procedural requirements for infringement notices, etc
379Infringement fees to be paid into Crown Bank Account
380Regulations generally
381Regulations in relation to stores
382Regulations in relation to entries
383Regulations in relation to collection of duty
384Regulations for determining country of produce or manufacture
385Regulations for recovering costs for attendance of Customs officers, etc
386Regulations for recovering costs of granting certificates of clearance, etc
387Regulations in relation to sale of goods by chief executive
388Regulations in relation to activities of Customs officers outside New Zealand
389Incorporation of provisions of international agreements by reference in regulations
390Levies for recovering border processing costs
391Contents of border processing levy order
392Trust accounts for levy money payable to chief executive
393Effect of levy order
394Compliance audits
395Auditors
396Offences in relation to levy orders
397Defences for offences in relation to levy orders
398Chief executive’s rules
399Interaction with subpart 1 of Part 3 of Legislation Act 2012
400Giving notice to companies
401Giving notice to bodies corporate other than companies
402Giving notice to individuals
404Receipt of notices
405Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
406Declarations under Act
407Burden of proof
408Documents made overseas
409Proof of rules made by chief executive
410No limitation on claims by Crown to recover duties or in forfeiture proceedings
411Payments by chief executive out of public money
412Foreign currency
413Certificates of origin
414Fish, etc
415Use of force must be reported
416Annual report must state total of electronic devices searched
416AAnnual report must report on initiatives to reduce compliance costs for businesses with strong record of compliance
417Working hours of Customs
418Entry required for human remains
419Repeal of Customs and Excise Act 1996
420Other consequential repeals, revocations, and amendments
Legislative history

The Parliament of New Zealand enacts as follows: