Customs and Excise Regulations 1996 (SR 1996/232) (as at 01 January 2012)

19 Shipment of stores free of duty
  • The conditions under which stores may be shipped free of duty, or under drawback of duty, are as follows:

    • (a) the stores shall be, in the opinion of the chief executive, appropriate in amount for the service of the craft, or for the use or consumption of passengers and crew on that craft; and

    • (b) the permission of the chief executive to ship such stores shall first be obtained by the person in charge of or the owner of the craft, or the agent thereof; and

    • (c) the stores shall be entered for export; and

    • (d) a receipt for all stores for craft received on board a craft shall be given by or on behalf of the person in charge of the craft, who shall, on demand, satisfy the Customs that specified stores have actually been shipped, or fitted into the craft; and

    • (e) the stores shall be shipped—

      • (i) on craft about to depart (directly or otherwise) for any country outside New Zealand, or subject to the approval of the chief executive in each case, for any of the following places:

        • (A) the Antipodes Islands:

        • (B) the Auckland Islands:

        • (C) the Bounty Islands:

        • (D) Campbell Island:

        • (E) the Kermadec Islands:

        • (F) Antarctica; or

      • (ii) on the following craft, or classes of craft, departing from and returning to any port in New Zealand without going to any country outside New Zealand, namely—

        • (A) warships:

        • (B) seagoing vessels, not being warships, engaged solely under naval control in operations as may be approved by the chief executive:

        • (C) fishing vessels, as may be approved by the chief executive.