Customs and Excise Amendment Regulations 2007


Customs and Excise Amendment Regulations 2007


These regulations are administered by the New Zealand Customs Service.

  • Preamble

    At Wellington this 13th day of August 2007

Pursuant to the Customs and Excise Act 1996, Her Excellency the Administrator of the Government, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title
  • These regulations are the Customs and Excise Amendment Regulations 2007.

2 Commencement
  • These regulations come into force on 1 September 2007.

3 Principal regulations amended
4 Minimum amount of duty collectable
  • Regulation 70(3) is amended by inserting the following paragraph after paragraph (aa):

    • (ab) any alcoholic beverages, that is any goods specified in headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of Schedule 3 of the Act; or..

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 September 2007, amend the Customs and Excise Regulations 1996 (the principal regulations). The amendment removes alcoholic beverages from the scope of regulation 70 of the principal regulations, which provides that in specified circumstances duty below $50 need not be collected. The amendment is related to the new concession for alcoholic beverages brought into New Zealand by passengers.

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

Date of notification in Gazette: 16 August 2007.