New Zealand Legislation: Regulations

13A Inward cargo transaction fee

• (1) The following persons must pay an inward cargo transaction fee:

  • (a) every person who gives the Customs advance notice of the matters in section 21(1)(a)(v) and (vi) of the Act (which relate to cargo for discharge within New Zealand (whether commercial or non-commercial) and commercial cargo not intended for discharge within New Zealand):

  • (b) every person who lodges a document that the Chief Executive requires under regulation 26(2) when—

    • (i) that document relates to goods on a craft being imported by 1 or more importers; and

    • (ii) in relation to any 1 importer's goods, no duty is payable or the total duty payable is less than $50.

  (2) The inward cargo transaction fee is,—

  • (a) if the advance notice or document described in subclause (1) relates to cargo or goods carried on a ship or boat, $352; or

  • (b) if the advance notice or document described in subclause (1) relates to cargo or goods carried on an air-craft, $30.

  (3) The inward cargo transaction fee is payable to the Customs to assist in meeting costs and expenses incurred by the Customs in undertaking the following functions and duties relating to the importation of goods:

  • (a) processing the information contained in an advance notice or document described in subclause (1):

  • (b) identifying and assessing the nature of any risk associated with, or arising from, the cargo or goods to which an advance notice or document described in subclause (1) relates:

  • (c) inspecting consignments identified under paragraph (b) as giving rise to risk.

  (4) The inward cargo transaction fee is payable no later than the following date:

  • (a) if, on the last day of the month in which an advance notice or document described in subclause (1) is given to the Customs (month A) the person required by subclause (1) to pay an inward cargo transaction fee has incurred a total of $50 or more in inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees, the 20th day of the month following month A:

  • (b) if, on the last day of month A the person required by subclause (1) to pay an inward cargo transaction fee has incurred a total of less than $50 in inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees, the earlier of the 2 following dates:

    • (i) the 20th day of the month following the month in which the total of inward cargo transaction fees, export entry transaction fees, and outward cargo transaction fees incurred by the person becomes $50 or more:

    • (ii) the 20th day of the third month following month A.

  (5) An inward cargo transaction fee is not payable, or if already paid must be refunded, if the advance notice or document to which it relates is cancelled with the permission of a Customs officer.

  (6) The inward cargo transaction fee is inclusive of goods and services tax.

  Regulation 13A: inserted, on 1 December 2004, by regulation 3 of the Customs and Excise (Fees) Regulations 2004 (SR 2004/367).