Customs and Excise Regulations 1996

  • not the latest version

Reprint as at 13 December 2007

Customs and Excise Regulations 1996

(SR 1996/232)

Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

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.

Contents

1 Title and commencement

2 Interpretation

Part 1
Administration

3 Working hours of Customs

4 Charges for attendance of Customs officers outside working hours of Customs

5 Expenses of officers

Part 2
Customs 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 2A
Customs-approved areas for storing exports (CASEs)

11A Application for CASE licence

11B Form of CASE licence

Part 3
Arrival 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 3A
Customs access to information

20A Access to information on border-crossing craft and border-crossing persons

20B Access to business records

Part 4
Entry 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 5
Duties

30 Notification of rates of exchange

31 Warrant for compulsory acquisition of goods

Part 6
Determination 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 7
Excise 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 8
Assessment 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 9
Customs rulings

72 Fee for application for Customs ruling

73 Time for making of Customs ruling

Part 10
Customs computerised entry processing systems

74 Application for registration

Part 11
Powers 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 12
Seizure

80 Notice of seizure

Part 13
Customs 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 14
Miscellaneous 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 1
Annual licence fees for Customs controlled areas

Schedule 2
Forms

Schedule 3
Thai goods containing non-originating materials

Schedule 4
Goods considered to be remanufactured goods

Schedule 5
Specific rules of origin

Schedule 6
Goods to which regulation 51U applies

Schedule 7
Product-specific rules of origin for Australian goods

Explanatory note

Gazette information

Reprint notes