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—
Date of notification in Gazette: 16 December 2010.
These regulations are administered by the New Zealand Customs Service.