New Zealand Legislation: Regulations

6 Areas required to be licensed as Customs controlled areas

• Areas used for the following purposes are required pursuant to section 10(f) of the Act to be licensed as Customs controlled areas:

  • (a) the storage, by or for 1 of the following, of wine manufactured in New Zealand, where that wine cannot be physically accommodated within the manufacturing area in which it was manufactured:—

    • (i) the manufacturer of the wine:

    • (ii) the first owner of the wine, if that person is not also the manufacturer of the wine:

  • (b) the storage of imported goods, or goods manufactured in a manufacturing area, of a kind that are subject to duty, and on which such duty has not been paid, pending the sale of those goods to—

    • (i) persons departing to or arriving from a country outside New Zealand; or

    • (ii) persons exercising an entitlement to the supply of goods free of duty under the Act, or any other Act.

  Paragraph (a): substituted, on 1 January 2004, by section 127(1) of the Wine Act 2003 (2003 No 114).

  Paragraph (a): substituted, on 20 May 2004, by regulation 3 of the Customs and Excise Amendment Regulations 2004 (SR 2004/96).