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.