Customs and Excise Regulations 1996

26 Certain goods deemed to be entered

  • (1) The following goods or classes of goods shall be deemed to have been entered under section 39(1) of the Act:

    • (a) goods that are temporarily imported into New Zealand under the authority of a carnet de passages en douane for temporary admission issued pursuant to the Customs Convention on the ATA carnet for temporary admission, on presentation of the carnet:

    • (b) goods being the personal baggage or household or other effects belonging to and accompanying passengers, or crew, in any craft, and not being motor vehicles or craft of any kind and not being dutiable goods imported for the purpose of sale, exchange, or as trade samples but including any such goods that are not required to be declared on any of forms 3, 3A, 4, 4A, 5, 5A, 6, or 7, when—

      • (i) a declaration in either form 3, 3A, 4, 4A, 5, 5A, 6, or 7, as appropriate, is presented to a Customs officer; or

      • (ii) the goods are lawfully removed from a Customs controlled area:

    • (c) goods the total value of which is less than $1,000 where those goods are the only goods imported by the importer in any one craft or, in the case of postal articles, in any one mail when application is made by the importer for their delivery.

    (2) Notwithstanding paragraph (c) of subclause (1), where the chief executive requires any document to be lodged with the Customs in respect of any goods referred to in that paragraph (c), the goods will not be deemed to be entered until the document has been lodged and accepted by the chief executive.

    Regulation 26(1)(b): amended, on 3 February 2003, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

    Regulation 26(1)(b): amended, on 1 August 1999, by regulation 2(a) of the Customs and Excise Amendment Regulations 1999 (SR 1999/222).

    Regulation 26(1)(b)(i): amended, on 3 February 2003, by regulation 4 of the Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

    Regulation 26(1)(b)(i): amended, on 1 August 1999, by regulation 2(b) of the Customs and Excise Amendment Regulations 1999 (SR 1999/222).