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 one 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.

  Regulation 6(a): substituted, on 20 May 2004, by regulation 3 of the Customs and Excise Amendment Regulations 2004 (SR 2004/96).