Customs and Excise Amendment Regulations (No 3) 2010

2010/465

Crest

Customs and Excise Amendment Regulations (No 3) 2010

Anand Satyanand, Governor-General

Order in Council

At Wellington this 13th day of December 2010

Present:
His Excellency the Governor-General in Council

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

Regulations

1 Title
  • These regulations are the Customs and Excise Amendment Regulations (No 3) 2010.

2 Commencement
  • These regulations come into force on the 28th day after the date of their notification in the Gazette.

3 Principal regulations amended
4 Goods for export exempt from entry
  • Regulation 29(1) is amended by revoking paragraph (g) and substituting the following paragraph:

    • (g) ships and aircraft leaving New Zealand under their own power, other than those—

      • (i) that—

        • (A) were imported under the authority of section 116 of the Act; and

        • (B) on importation, were entered on a temporary import entry; or

      • (ii) that—

        • (A) were imported for a charter or lease in New Zealand; and

        • (B) on importation, were entered on a standard import entry; or

      • (iii) that have been sold, and are leaving for delivery outside New Zealand; or

      • (iv) that are leaving for sale outside New Zealand:.

5 New regulation 61 substituted
  • Regulation 61 is revoked and the following regulation substituted:

    61 Goods destroyed, pillaged, or lost
    • The chief executive must not under section 113(1)(a) of the Act refund or remit duty on any goods unless satisfied—

      • (a) that the goods were destroyed, pillaged, or lost before their release from the control of the Customs; and

      • (b) that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of their importer, the licensee of any Customs controlled area where they had been stored, or any employee of or person acting on behalf of their importer or any such licensee; and

      • (c) in the case of goods destroyed, pillaged, or lost after being removed from one customs controlled area (the first area) and before being delivered to another (the second area),—

        • (i) that the chief executive had, before they were removed from the first area, given their importer or the licensee of the first area (as the case may be) written permission to remove them; and

        • (ii) if the permission had been given subject to conditions, that—

          • (A) their importer or the licensee of the first area (as the case may be) has kept a written record of the steps taken to comply with the conditions; and

          • (B) the conditions have been fully complied with; and

        • (iii) that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of any person involved in their removal from the first area, transport from the first area to the second area, or delivery to the second area.

6 Certain forms modified
  • (1) Paragraph 3 of form 6 in Schedule 2 is amended by adding the following paragraph:

    • (c) Cash totalling $10,000 or more.

      Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.

    (2) The second table in form 6 in Schedule 2 is amended by—

    • (a) inserting (including New Zealand currency, foreign currency, and bearer-negotiable instruments) directly under the heading Other goods; and

    • (b) inserting (or, in the case of currency or bearer-negotiable instruments, the amount of the currency or value (stated in the appropriate currency) of the instruments) directly under the heading Purchase price.

    (3) Form 6 in Schedule 2 is amended by omitting the note and substituting NOTE: ALL GOODS EX NEW ZEALAND MUST BE ACCOUNTED FOR ON A CERTIFICATE OF EXPORT.

    (4) Paragraph 3 of form 7 in Schedule 2 is amended by adding the following paragraph:

    • (e) Cash totalling $10,000 or more.

      Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.

    (5) The table in form 7 in Schedule 2 is amended by inserting, after, and formatted in the same way as, the column headed Beer (bottles or cans) 2 columns headed (respectively)—

    • (a) Currency (amount and kind); and

    • (b) Bearer-negotiable instruments (value, and currency in which valued).

Rebecca Kitteridge,
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 the 28th day after the date of their notification in the Gazette, make miscellaneous amendments to the Customs and Excise Regulations 1996.

Regulation 4 enlarges the category of ships and aircraft leaving New Zealand under their own power that must comply with the requirements of section 49(1) of the Customs and Excise Act 1996 for exported goods to be entered by the exporter. At present, only exporters of ships and aircraft departing for sale overseas must enter them. In future, the following ships and aircraft leaving New Zealand under their own power must also be entered:

  • ships and aircraft imported under section 116 of the Customs and Excise Act 1996 that were entered on a temporary import entry on importation:

  • ships and aircraft imported for a charter or lease in New Zealand that were entered on a standard import entry on importation.

Regulation 5 modifies the circumstances in which the chief executive may refund or remit duty on goods destroyed, pillaged, or lost before release from the control of the Customs. At present,—

  • the chief executive must be satisfied that the destruction, pillage, or loss was not caused by the wilful act or negligence of the importer, or licensee of any Customs controlled area where the goods had been stored, or of any of the employees, or persons acting on behalf of the importer or licensee; and

  • duty may not be refunded or remitted if the destruction, pillage, or loss has occurred while the goods were being transported between Customs controlled areas.

In future, duty will be able to be refunded or remitted if the destruction, pillage, or loss has occurred while the goods were being transported between 2 Customs controlled areas, but only if—

  • the chief executive had, before they were removed from the first area, given their importer or the licensee of the first area written permission to remove them (and, if the permission had been given subject to conditions, the importer or licensee has kept a written record of the steps taken to comply with the conditions, and the conditions have been fully complied with); and

  • the destruction, pillage, or loss was not caused by the wilful act or negligence of any person involved in their removal from the first area, transport from the first area to the second area, or delivery to the second area.

In addition, some prescribed forms have been amended, to—


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

Date of notification in Gazette: 16 December 2010.

These regulations are administered by the New Zealand Customs Service.