The Short Title of this Act is “The Customs and Excise Duties Act, 1888.”

In lieu of the duties of Customs heretofore chargeable there shall be levied, collected, and paid to and for the use of Her Majesty, upon all goods, wares, and merchandise, on importation into New Zealand, or on being cleared from any warehouse for home consumption, at the time of making perfect entry therefor, the several duties of Customs inserted, described, and set forth in Schedule A to this Act.

The several duties of Customs described and set forth in the Schedule to “The Customs Duties Consolidation Act, 1882,” and in the Schedule to “The Customs and Excise Duties Act, 1885,” are hereby respectively repealed.

Until the thirtieth day of June, one thousand eight hundred and ninety, there shall be levied, collected, and paid to and for the use of Her Majesty, on all goods, wares, and merchandise imported into the colony, at the time of making import entry therefor, a primage duty of one pound per centum on the true and real value thereof, as such value is defined in “The Customs Laws Consolidation Act, 1882,” as amended by this Act.

The goods, wares, and merchandise mentioned and described in Schedule B to this Act shall be exempt from duties of Customs from and after the date when this Act shall be deemed to have come into operation.

In lieu of the Excise duty chargeable under section three of “The Customs and Excise Duties Act, 1885,” there shall be levied, collected, and paid upon tobacco manufactured in the colony, whether from tobacco grown in the colony, or from imported unmanufactured tobacco, or from a combination of the two kinds, at the time of making entry for home consumption thereof, the several duties inserted, described, and set forth in Schedule C to this Act.

In lieu of the duties of Customs now chargeable on any warehouse under the provisions of section five of “The Customs Duties Consolidation Act, 1882,” there shall be levied, collected, and paid on and after the fifth day of January, one thousand eight hundred and eighty-nine, an annual duty according to the scale following:—

And in all other respects the said section five shall be and remain operative.

Every person whose premises have been or shall be approved and appointed by the Commissioner as a bonded warehouse or place of security for the manufacture of perfumery and other articles in which spirit is a necessary ingredient, under the provisions of section twenty-six of “The Customs Laws Consolidation Act, 1882,” shall pay to the Collector, during the period of occupancy of the said warehouse or place of security, an annual duty of thirty-five pounds commencing on the fifth day of January next, and a like duty on the same date in every year thereafter:

Provided that on the approval and appointment of any warehouse or place of security as aforesaid after the fifth day of January in any year a proportionate sum shall be paid for duty according to the portion of the year to elapse up to the fifth day of January then next following. And the Collector may distrain for any arrears of duty as for rent in arrear.

A drawback of duty paid on New-Zealand-brewed beer may be allowed on the exportation thereof in bottles, and such drawback shall be subject to the same regulations and conditions as are applicable to drawback allowed under the ninth section of “The Customs Duties Consolidation Act, 1882.”

Every pack of playing-cards made in the colony shall be stamped or marked in such manner and at such time as the Commissioner may from time to time direct. Any person who sells, uses, or has possession of any pack of cards so made and not so stamped or marked shall be liable to a penalty not exceeding fifty pounds: Provided that the maker of any such playing-cards shall not be liable to the penalty hereby imposed for having possession of such cards prior to the time when the same ought to be stamped or marked in accordance with any direction made under this Act.

Whenever it shall be proved to the satisfaction of the Collector that dirty-paid materials have been used in the construction of machinery of any kind free of duties of Customs, it shall be lawful for the Collector to grant to the maker of such machinery a refund of the duty, other than the primage duty, paid on the materials so used.

If, within forty days from the passing of this Act, the owner of any grain-mill or mill for the manufacture of textile fabrics shall give notice to the Collector that such mill was in course of erection prior to the thirtieth day of May last, and give satisfactory proof to him of that fact, and also deliver to the Collector a list specifying the machinery, including engines, requisite for the complete equipment of such mill, then, on the arrival of such machinery in the colony within six months after the passing of this Act, it shall be lawful for the Governor to order that it shall be admitted to entry free of duties of Customs, other than the primage duty, in so far as such machinery agrees with the list delivered to the Collector as before stated.

If any person proves to the satisfaction of the Collector that orders for machinery, including engines, to be used by him and not for sale, were sent from the colony before the thirtieth day of May last, either by himself or on his behalf, he shall be entitled to have such machinery admitted to entry, on arrival, free of duties of customs other than the primage duty: Provided that the same be delivered in the colony within six months from the passing of this Act.

When any manufactured article subject to duty is imported in separate parts, or when any portion of an article subject to duty is imported by itself, duty shall be levied on each such part or portion in accordance with a valuation thereof proportionate to the value of the whole or finished article, and at the same rate as that chargeable on the whole or finished article: Provided that nothing herein shall apply to such parts of dutiable articles as are specially exempted by this or any subsequent Act relating to the Customs.

No deduction of any kind shall be allowed from the fair market value of any goods imported because of any drawback paid or to be paid thereon, or because of any special arrangement between the seller and purchaser having reference to the exportation of such goods or the exclusive right to the sale thereof within certain territorial limits or because of any royalty payable upon patent rights but not payable when goods are purchased for exportation, or on account of any other consideration by which a special reduction in price might or could be obtained.

The following amendments are made in “The Customs Laws Consolidation Act, 1882”:

In section thirty-nine of the said Act after the word “thereof” there shall be inserted the words “when sold for home consumption;” and after the word “whence” in the same section there shall be added the words “and at the time when.”

Section forty-five of the said Act is hereby repealed, and in lieu thereof it is enacted:—

In cases where it is alleged that the genuine invoice cannot be produced or it becomes necessary to assess the fair market value of any goods subject to duty ad valorem, the Collector, when he shall think fit, may examine any importer or his agent, or both of them, upon oath, as to the value of any goods liable to duty ad valorem, and may also require the importer or his agent to produce to him all letters, books, documents, accounts, or other papers relating to the said goods or any of them, and may require him to make oath of the genuineness of such documents, and that he has not received and does not possess any other information relating to the said goods, and may, if he think fit, after any such examination or production dispense with the production of the genuine invoice as aforesaid; and in case such importer or agent shall, upon being summoned, neglect or refuse to attend for examination, or shall refuse to be sworn or to answer such questions as shall be put to him by the said Collector, or to produce all or any such letters, books, documents, accounts, or papers as aforesaid, then, and in every such case, the value of such goods shall be assessed by the Collector, and such assessed value shall be deemed to be the true and real value thereof; and such importer or agent, or both of them, so neglecting or refusing as aforesaid, shall also be liable to a penalty not exceeding twenty pounds.

Section forty-six of the said Act shall read as if the word “any” were substituted for the word “such” in the first line.

Section seventy-five of the said Act shall read as if the words “within the British dominions” were omitted therefrom.

On the importation of any article of merchandise which, in the opinion of the Commissioner, is apparently a substitute for a dutiable article, or is apparently designed to evade duty, but possesses properties in the whole or in part which can be used or were intended to be applied for a similar purpose as such dutiable article, it shall be lawful for the Governor to direct that a duty be levied on such article at a rate to be fixed in proportion to the degree in which such article approximates in its qualities or uses to such dutiable article, and such rate thus fixed shall be published in the Government Gazette.

A copy of every such order shall be laid before both Houses of the General Assembly within ten days after the making thereof, if the General Assembly be then sitting, and if not then within ten days after the first meeting of such Assembly after the making of any such order.

Until the expiration of the time provided for the completion of the railway mentioned in the contract which has been entered into between Her Majesty and the New Zealand Midland Railway Company (Limited), or which may be entered into under “The Midland Railway Contract Act, 1887,” or until the completion of such railway (whichever shall first happen), the law existing prior to the date when this Act is deemed to have come into operation shall continue to apply to all railway plant and materials which may be specially imported by the said company for the construction of the said railway.

The said company, before importing any such railway plant and materials, or clearing the same from any warehouse for home consumption, shall enter into a bond to Her Majesty the Queen in such form and for such sum as the Commissioner may determine, with a condition that all plant and materials so imported or cleared are required for the construction of such railway, and that they shall not be sold or used for any other purpose except in accordance with this enactment:

Provided that any such plant and materials which would be liable to duty under any such law as aforesaid may, with the consent of the Commissioner, be sold or used otherwise than for the construction of the said railway; but in such case the company shall be liable to pay such Customs duty as the Commissioner may assess not exceeding the duty imposed by this Act.

Should the said company fail to enter into the bond aforesaid or permit any of the said plant or materials to be used for any purpose other than the construction of the said railway, except as provided in the last-preceding proviso, or if Her Majesty shall recover any money for breach of such bond, then the company shall be liable to the duties leviable under this Act in respect of all railway plant and materials which shall be or have been imported or cleared by the company after the passing of this Act.

This Act shall be deemed to be incorporated with “The Customs Duties Consolidation Act, 1882,” “The Customs Laws Consolidation Act, 1882,” and any other Act imposing duties of Customs now in force, and all the provisions of those Acts in so far as the same may be applicable, and, except where otherwise provided by this Act, shall apply in respect of the duties granted by this Act.

This Act shall be deemed to have come into operation on and from the thirtieth day of May, one thousand eight hundred and eighty-eight; and the several Schedules to this Act, with the notes (if any) to such Schedules, shall be deemed to be part of this Act in the same manner as if they had been contained in the body thereof:

Provided that where any rates of duty have been imposed or altered since the said thirtieth day of May, by resolution of the House of Representatives, the new or increased rates shall be deemed to have come into operation only from the date of the resolution imposing or altering such rates.