Customs and Excise Amendment Regulations (No 2) 2004

2004/163

Customs and Excise Amendment Regulations (No 2) 2004


Note

These regulations are administered in the New Zealand Customs Service.


Pursuant to section 287 of the Customs and Excise Act 1996, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title
  • (1) These regulations are the Customs and Excise Amendment Regulations (No 2) 2004.

    (2) In these regulations, the Customs and Excise Regulations 19961 are called the principal regulations.

2 Commencement
  • These regulations come into force on 1 July 2004.

3 Application for appeal to be heard by Customs Appeal Authority
  • Regulation 81(1)(c) of the principal regulations is amended by omitting the expression $50, and substituting the expression $400.

4 New regulation 81A inserted
  • The principal regulations are amended by inserting, after regulation 81, the following regulation:

    81A Waiver of fee for appeal
    • (1) In this regulation, Registrar means a person appointed under section 251 of the Act.

      (2) The fee required under regulation 81 may, on application to the Registrar by the person appealing, be waived if—

      • (a) the applicant has been granted legal aid in respect of the appeal; or

      • (b) the applicant has not been granted legal aid in respect of the appeal and the applicant—

        • (i) is dependent for the payment of his or her living expenses on a benefit of a kind specified in any of paragraphs (a) to (e), (h), and (j) of the definition of income-tested benefit in section 3(1) of the Social Security Act 1964; or

        • (ii) is wholly dependent for the payment of his or her living expenses on New Zealand superannuation under the New Zealand Superannuation Act 2001 or a veteran's pension under the War Pensions Act 1954; or

        • (iii) has a disposable income within the meaning of section (4)(1) of the Legal Services Act 2000, and that disposable income does not exceed the amount referred to in section 9(1)(b) of that Act.

      (3) The application to the Registrar for a waiver of the fee must be in a form approved for the purpose by the chief executive of the Ministry of Justice unless, in a particular case, the Registrar considers that an application in that form is not necessary.

      (4) The Registrar may remit the payment of the fee pending determination of the application for waiver if—

      • (a) the application for waiver is made within the time that the application for appeal (to which the application for waiver relates) may be made to the Customs Appeal Authority; and

      • (b) the application for appeal is likely to be filed out of time as a result of any delay in the determination of the application for waiver.

      (5) If the Registrar is not satisfied that the circumstances in which a waiver may be granted are met—

      • (a) the fee must be paid without delay; and

      • (b) the applicant may not take any steps in relation to the appeal until the fee is paid.

      (6) The Registrar may refund a fee that has already been paid if satisfied that—

      • (a) no application for a waiver of the fee was made; and

      • (b) the fee would have been waived, in accordance with subclause (2), had that application been made; and

      • (c) the criteria that would have justified that waiver still apply at the date of the application for the refund.

Diane Morcom,

Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 July 2004, amend the Customs and Excise Regulations 1996.

Regulation 3 increases the fee for an application for an appeal to be heard by a Customs Appeal Authority from $50 to $400.

Regulation 4 inserts new regulation 81A to provide the circumstances in which the fee for an application for appeal may be waived, remitted, or refunded.

The fee may be waived if the applicant has been granted legal aid for the appeal, or the applicant has not been granted legal aid for the appeal and—

  • is dependent for the payment of his or her living expenses on one of a specified group of income-tested benefits under the Social Security Act 1964; or

  • is wholly dependent for the payment of his or her living expenses on New Zealand superannuation or a veteran's pension; or

  • has a disposable income that does not exceed the amount referred to in section 9(1)(b) of the Legal Services Act 2000.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 3 June 2004.


  • 1 SR 1996/232