(SR 1996/232)
These regulations are administered in the New Zealand Customs.
PURSUANT to the Customs and Excise Act 1996, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following regulations.
1 Title and commencement
2 Interpretation
Part 1Administration
3 Working hours of Customs
4 Charges for attendance of Customs officers outside working hours of Customs
5 Expenses of officers
Part 2Customs controlled areas
6 Areas required to be licensed as Customs controlled areas
7 Areas exempted from requirement to be licensed as Customs controlled area
8 Application for Customs controlled area licence
9 Form of licence
10 Annual licence fees
11 Storage charges
Part 2ACustoms-approved areas for storing exports (CASEs)
11A Application for CASE licence
11B Form of CASE licence
Part 3Arrival and departure of goods, persons, and craft
12 Content of advance notice of arrival varies depending on type of craft and what carried
12A Content of advance notice of arrival
12B Content of advance notice of arrival: craft carrying cargo
12C Content of advance notice of arrival: aircraft
12D Content of advance notice of arrival: ships and boats
13 Period of advance notice of arrival
13A Inward cargo transaction fee
14 Inward report of craft
15 Exemptions from requirements relating to disembarkation and presentation of baggage
16 Exemption from requirements relating to clearance and departure of craft
17 Exemption from requirement to depart from Customs place and present outgoing baggage
17A Delivery time of outward report of craft
18 Stores for craft
19 Shipment of stores free of duty
20 Stores subject to duty
Part 3ACustoms access to information
20A Access to information on border-crossing craft and border-crossing persons
20B Access to business records
Part 4Entry and accounting for goods
21 When entry of imported goods to be made
22 Period for claiming imported goods
23 When entry of imported goods deemed to be made
24 Passing of entry of imported goods
24A Import entry transaction fee
25 Certain imported goods exempt from entry
26 Certain goods deemed to be entered
27 Manner of specifying volume of alcohol
28 When entry of goods for export to be made
28A Export entry transaction fee
28B Passing of entry of goods for export
29 Goods for export exempt from entry
29A Outward cargo transaction fee
Part 5Duties
30 Notification of rates of exchange
31 Warrant for compulsory acquisition of goods
Part 6Determination of country of produce or manufacture
Provisions relating to Australia
32 Interpretation
33 Originating goods
34 Third country transhipment
35 Goods where value of non-originating materials is 10% or less
36 Regional value content
37 Tolerance in cases where 50% regional value content required
38 Value of materials
39 Standard accessories, spare parts, and tools as originating goods
39A Fungible goods or materials as originating goods
39B Packaging materials and containers
39C Treatment of indirect materials
39D Claims for preference based on, or supported by, declaration of exporter
39E Records
39F Verification of origin
39G Decision on origin
Provisions relating to Canada
40 Canada
Provisions relating to Malaysia
41 Malaysia
Provisions relating to the United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands
42 United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands (Group I)
Provisions relating to less developed countries
43 Less developed countries (Group II)
Provisions relating to least developed countries
43A Least developed countries (Group III)
Provisions relating to Forum Island countries
44 Interpretation
45 Forum Island Countries
46 Calculation of factory or works cost
47 Qualifying materials
48 Qualifying inner containers
49 Waste, scrap, and recycled materials
50 Special provisions for allocation of expenditure
51 Application of regulation 45(1)(b) where expenditure not less than 48 percent of factory or works cost
Provisions relating to Singapore
51A Interpretation
51B Singapore
51C Calculation of factory or works cost
51D Qualifying materials
51E Special provisions for allocation of expenditure
Provisions relating to Thailand
51F Interpretation
51G Originating goods
51H Standard accessories, spare parts, and tools as originating goods
51I Fungible goods or materials as originating goods
51J Packaging materials and containers
51K Treatment of indirect materials
51L Regional value content
51M Treatment of goods for which preference is claimed
Provisions relating to Trans-Pacific Strategic Economic Partnership Agreement countries
51N Interpretation
51O Originating goods
51P Regional value content
51Q Standard accessories, spare parts, and tools as originating goods
51R Packaging materials and containers
51S Treatment of indirect materials
51T Transit through territories of non-parties
51U Outward processing
51V Obligations of exporters
51W Records
51X Verification of origin
51Y Decision on origin
Part 7Excise and excise-equivalent duties
52 Time for lodgement of entry for excisable goods
52A Circumstances in which entry to be made by manufacturer
53 Manner of specifying volume of alcohol
54 When entry of excisable goods deemed to be made
55 Passing of entry of excisable goods
56 Certain goods removed from Customs controlled area exempt from entry
57 Payment of excise duty
58 Duty credits
Part 8Assessment and recovery of duty
59 Business records
60 Goods damaged or deteriorated in condition
61 Goods destroyed, pillaged, or lost
62 Goods diminished in value
63 Goods of faulty manufacture
64 Goods abandoned to the Crown
65 Samples allowed free of duty
66 Security for duty on goods temporarily imported
67 Amount of drawback allowed
68 Conditions on which drawback allowed
69 Minimum amount of drawback allowable
70 Minimum amount of duty collectable
71 Minimum amount of duty refundable
Part 9Customs rulings
72 Fee for application for Customs ruling
73 Time for making of Customs ruling
Part 10Customs computerised entry processing systems
74 Application for registration
Part 11Powers of Customs officers
75 Evidence of identity and entitlement to travel
76 Disposal of samples of goods
77 Securities for payment of duty
78 Search warrant
78A Search and viewing warrant
79 Report on emergency warrant
Part 12Seizure
80 Notice of seizure
Part 13Customs Appeal Authorities
81 Application for appeal to be heard by Customs Appeal Authority
81A Waiver of fee for appeal
82 Copy of application for appeal to be forwarded to Chief Executive
83 Publication of decisions
Part 14Miscellaneous provisions
84 Form of declaration
85 Postal articles
86 Sale of goods by Chief Executive
87 Dispersal of proceeds of sale
88 Application of Act to member of Armed Forces, access to Defence area, or craft under control of Defence Force
Schedule 1Annual licence fees for Customs controlled areas
Schedule 2Forms
Schedule 3Thai goods containing non-originating materials
Schedule 4Goods considered to be remanufactured goods
Schedule 5Specific rules of origin
Schedule 6Goods to which regulation 51U applies
Schedule 7Product-specific rules of origin for Australian goods
Explanatory note
Gazette information