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 2010, amend the Customs and Excise Regulations 1996 (the principal regulations).
These regulations amend regulation 24A of the principal
regulations (which requires the payment of an import entry transaction
fee (the fee) in specified situations)
to make the following changes:
fee (currently $24.75) must also be paid in respect of—
entry made voluntarily under section 39(1) of the Customs and
Excise Act 1996; and
goods that are temporarily imported under section 116(1) of that Act; and
unaccompanied passenger baggage and effects:
exemption from payment of the fee is extended to apply to—
and non-commercial goods (of any value) that accompany a passenger
on a craft; and
recreational craft that has arrived in New Zealand under its own power,
and any goods for use or consumption on that craft:
regulation 24A(1)(c), which requires
payment of the fee for any document lodged under regulation 26(2) that relates to
goods imported on the same craft by a single importer, is amended
by removing the threshold that the total duty payable on the goods
must be $50 or more to attract the fee.
Date of notification in Gazette: 27 May 2010.
These regulations are
administered by the New Zealand Customs Service.