Customs Law Act 1908

Before its repeal, this Act was administered by: Ministry of Transport

repealed
Customs Law Act 1908: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).

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Reprint as at 3 June 2017

Customs Law Act 1908

Public Act		1908 No 36
Date of assent		4 August 1908

Customs Law Act 1908: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this eprint. See the notes at the end of this eprint for further details.

This Act is administered in the Ministry of Transport.

	Title
1	Short Title
2	Interpretation [Repealed]
	Appointment of Officers, &c [Repealed]
3	Appointment of Minister of Customs [Repealed]
4	Secretary of Customs [Repealed]
5	Appointment of officers [Repealed]
6	Minister may delegate certain of his powers [Repealed]
7	Persons employed on service of the Customs to be deemed the proper officers for such service [Repealed]
8	Acts required to be done by any particular officer or at any particular place [Repealed]
9	Officers taking fees unlawfully [Repealed]
10	Declaration on admission to office [Repealed]
11	Hours of attendance and division of duties in those hours [Repealed]
12	Holidays [Repealed]
13	Officers of Customs not to serve in public offices [Repealed]
14	What shall be deemed orders, &c., of Minister [Repealed]
15	Forms of entries, &c [Repealed]
16	Collector empowered to administer oaths [Repealed]
	Appointment of Ports, Quays, Wharves, Landing and Boarding Stations [Repealed]
17	Governor may appoint ports and quays, and alter or vary the limits thereof [Repealed]
18	Minister may appoint stations and sufferance wharves, &c., and regulate discharge of cargo and boarding of officers [Repealed]
	Bonded Warehouses [Repealed]
19	Governor may appoint warehousing ports [Repealed]
20	Minister may appoint warehouses, &c [Repealed]
21	Bonds and sureties [Repealed]
22	Rent of goods in King’s warehouses [Repealed]
23	Warehouse-keeper to give general security [Repealed]
24	Boned warehouses to be measured [Repealed]
25	No addition to be made after measurement [Repealed]
26	Annual duty on warehouses [Repealed]
27	Annual duty on perfumery-factories [Repealed]
28	Refund of part of fee if bonded warehouse, &c., destroyed [Repealed]
	Sugar-refineries [Repealed]
29	Minister may approve places as sugar-refineries [Repealed]
30	Delivery of sugar for refining [Repealed]
31	Refiner to give bond [Repealed]
	Manufacturing Warehouses [Repealed]
32	Warehouses for manufacture of perfumery, &c [Repealed]
33	Articles which may be manufactured in manufacturing warehouse [Repealed]
34	Samples of articles may be taken from warehouse [Repealed]
	Manufacture of Methylated Spirit [Repealed]
35	Interpretation [Repealed]
	Examination of Tea [Repealed]
36	Interpretation [Repealed]
	Licensing of Agents, Carriers, and Lightermen [Repealed]
37	Minister may appoint ports at which licensed agents shall act [Repealed]
38	Licensing of agents [Repealed]
39	Security may be required [Repealed]
40	Annual fee payable by licensed agents [Repealed]
41	Appointment of clerk of licensee [Repealed]
42	Minister may order in what ports carriers must be licensed [Repealed]
43	Licensing of carriers and lightermen [Repealed]
44	Security may be required [Repealed]
	Collection and Management of Duties of Customs, Drawbacks, and Allowances [Repealed]
45	Duties, drawbacks, &c., to be collected by Minister [Repealed]
46	Duties and drawbacks to be in British currency, and according to imperial weight and measure [Repealed]
47	Duties in force to continue until new duties become chargeable [Repealed]
48	Goods in warehouse to be chargeable when entered for home consumption [Repealed]
49	Where contracts have been entered into, increase or decrease in duty to be added or deducted [Repealed]
50	On resolution making change of duties, &c., bond may be required to secure payment [Repealed]
51	Overpayments and drawbacks, &c., how to be repaid [Repealed]
52	Goods for Government or His Majesty’s Forces to be duty free [Repealed]
53	All packs of playing cards to be duly stamped [Repealed]
54	Refund of duty in certain cases [Repealed]
	Importation and Warehousing [Repealed]
	Ad valorem Duties [Repealed]
55	Value of goods, how estimated [Repealed]
56	What deemed the fair market value or duty ad valorem [Repealed]
57	As to cash articles [Repealed]
58	Discount for cash [Repealed]
59	No deduction from value by reason of drawback or special arrangement [Repealed]
60	Definition of “importer” extended [Repealed]
61	How value computed of goods liable to ad valorem duty [Repealed]
62	Declaration by agent when making entry [Repealed]
63	Provisions as to goods delivered under contract of sale [Repealed]
64	Value of goods to be verified by production of original invoice [Repealed]
65	Manufactured articles imported in separate parts [Repealed]
66	Governor may determine duty to be paid when article imported is substitute for other article [Repealed]
67	Duty payable when separate articles are imported in mechanical combination [Repealed]
68	Duty on trade samples, &c., may be calculated upon actual quantity or weight thereof [Repealed]
69	Condensed beer [Repealed]
70	Certificate of production of Australian wine [Repealed]
71	Patent or proprietary medicines [Repealed]
72	Certain articles may be analysed for purpose of ascertaining duty, and fee for analysis paid by importer [Repealed]
73	Medicinal preparations may be otherwise classified by Minister in certain cases [Repealed]
74	Duty on printed matter to be paid before delivery [Repealed]
75	Entry to be verified by declaration of importer [Repealed]
76	Officers of Customs may make copies of invoices [Repealed]
77	Discounts not allowed unless shown on original invoices [Repealed]
78	Collector may examine importer [Repealed]
79	Officers of Customs may assess value [Repealed]
80	How goods to be dealt with if undervalued [Repealed]
81	Collector may take goods for Crown on paying entered value, with 10 percent added [Repealed]
82	Experts, for valuation of goods, may be appointed [Repealed]
83	Forfeiture of goods in cases of fraud, &c. [Repealed]
84	No person making or authorising a false invoice of any goods to recover any part of the price thereof [Repealed]
	Disputes, Complaints, and Inquiries [Repealed]
85	In case of dispute as to duty, importer to deposit the duty demanded [Repealed]
86	In case of dispute Minister to determine [Repealed]
87	Governor empowered to issue Commissions of Inquiry [Repealed]
	Prohibitions, Restrictions, &c. [Repealed]
88	Ships arriving from abroad to go only to a port of entry [Repealed]
89	What goods may be lawfully imported [Repealed]
90	Time of importation of goods and time of arrival of ships defined [Repealed]
91	Prohibitions and restrictions [Repealed]
92	Lists of prohibited books to be exposed at ports [Repealed]
93	Arms, &c., may be prohibited [Repealed]
	Unlading of Cargo [Repealed]
94	Ships arriving to come quickly to place of unlading, and bring to at the stations for boarding officers [Repealed]
95	Officers may board ships [Repealed]
96	Breaking seals, &c. [Repealed]
97	All packages, &c., on board ship may be opened and examined [Repealed]
98	Appointment of places for examination [Repealed]
99	Time and place of landing goods inwards [Repealed]
100	Hours for landing goods [Repealed]
	Report of Ships and Cargo [Repealed]
101	Ships to have proper manifest or clearance [Repealed]
102	Master to report within 24 hours after arrival [Repealed]
103	Report by ships arriving coastwise from beyond seas [Repealed]
104	Goods not reported may be detained [Repealed]
105	Master to answer questions [Repealed]
106	Penalty for not answering truly, breaking bulk, &c [Repealed]
107	Packages report “contents unknown” may be opened and examined [Repealed]
108	Persons in charge of any commissioned ships, having goods on board, to deliver account [Repealed]
	Entry of Dutiable Goods for Home Use [Repealed]
109	Particulars of entry of goods for home use [Repealed]
	Entry of Goods intended to be Warehoused without Payment of Duty on First Entry [Repealed]
110	Particulars of entry of goods to be warehoused [Repealed]
111	Goods so entered may upon further entry be delivered for home use or export [Repealed]
112	Certain goods not to be warehoused [Repealed]
	Entry of Goods for Examination by Bill of Sight, and perfecting Entry [Repealed]
113	Entry by bill of sight when goods not known [Repealed]
	Entry of Goods reimported or brought back [Repealed]
114	Duty on goods reimported into New Zealand and not the produce or manufacture of New Zealand [Repealed]
	Entry of Goods Free of Duty [Repealed]
115	Particulars of entry of goods free of duty [Repealed]
	Entry of Goods generally [Repealed]
116	Bill of entry to be in duplicate [Repealed]
117	Goods concealed in packages or delivered without entry forfeited [Repealed]
118	No entry required for passengers’ baggage [Repealed]
119	Fraudulent import entries and concealments [Repealed]
120	Surplus stores not excessive may be entered for private use or warehouse [Repealed]
121	Officers may take samples [Repealed]
122	No entry, &c., valid unless in accordance with Customs Acts [Repealed]
123	Acting as agent without license [Repealed]
124	Agent to produce authority, if required [Repealed]
125	Importer or agent failing to comply with regulations [Repealed]
	Time within which Goods shall be entered and landed [Repealed]
126	Goods not entered within 21 days may be conveyed to King’s warehouse [Repealed]
127	Small packages or quantities of goods may be deposited in King’s warehouse [Repealed]
128	If goods remain on board beyond the period limited, ship may be detained [Repealed]
	Dangerous Goods [Repealed]
129	Combustibles not to be deposited in King’s warehouse [Repealed]
	Goods upon which Abatement or Remission of Duty may be claimed [Repealed]
130	Claim for abatement of duty to be made on first examination [Repealed]
	Unshipping, Landing, Examination, Warehousing, and Custody of Goods [Repealed]
131	Unshipping, carrying, landing, weighing, &c., and depositing of goods [Repealed]
132	Examination officer to take account of goods for warehouse [Repealed]
133	Certificate of entry and warehousing [Repealed]
134	Goods to be entered and duties paid according to landing account [Repealed]
135	Warehoused goods to be deposited in packages of which account is taken [Repealed]
136	Minister to direct what goods may be bulked, packed, &c., and when account thereof to be taken [Repealed]
137	Warehouse-keeper neglecting to stow goods properly [Repealed]
138	Warehouse-keeper neglecting to produce goods deposited when required [Repealed]
139	Goods not duly warehoused, or fraudulently concealed or removed [Repealed]
140	Persons clandestinely opening warehouse, &c [Repealed]
141	Liability for taking goods out of warehouse without entry [Repealed]
142	Importer or consignee, if defrauded by officers, to be indemnified [Repealed]
143	Minister may remit duties on warehoused goods lost or destroyed [Repealed]
144	Tobacco for sheepdip [Repealed]
145	Regauges may be taken for importers or owners of goods [Repealed]
146	No compensation if goods destroyed by fire, &c [Repealed]
	Removal of Warehoused Goods [Repealed]
147	Goods may be removed from one warehousing port to another, or from one warehouse to another [Repealed]
148	Account of goods to be transmitted [Repealed]
149	Goods, on arrival at destination, to be subject to same regulations as goods on first importation [Repealed]
150	On arrival of goods at destination they may be entered for export or for home use [Repealed]
	Goods in Warehouse over Time [Repealed]
151	Warehoused goods, if not cleared within 3 years, must be examined and rewarehoused [Repealed]
152	Examination may be dispensed with [Repealed]
153	Goods in warehouse may be sold in certain cases [Repealed]
	Repacking of Goods in Warehouse [Repealed]
154	Goods in warehouse may be sorted and repacked in packages of lawful size [Repealed]
	Delivery of Warehoused Goods under Regulations [Repealed]
155	Goods in warehouse may be taken out under certain conditions [Repealed]
	Entry of Warehoused Goods for home Consumption and Export, and the Delivery thereof [Repealed]
156	Entry for export or home use [Repealed]
157	Persons entering warehoused goods for home use to deliver bill of entry and pay down duties [Repealed]
158	Deficiency in goods entered for export not chargeable unless fraudulent [Repealed]
	Exportation and Clearance [Repealed]
	Entry outwards of Ships, and Shipment of Goods [Repealed]
159	Warehoused goods not to be exported in ship of less than 40 tons register [Repealed]
160	Master of ship outwards to deliver certificate of clearance of last voyage, and to make entry outwards [Repealed]
161	Shipment of goods for export previous to complete discharge of inward cargo [Repealed]
162	Shipment of goods coastwise on board ship going to other ports to complete her foreign lading [Repealed]
163	When and where goods may not be shipped [Repealed]
164	Officers may open packages and examine goods [Repealed]
165	Goods not to be cleared as produce of New Zealand unless so entered [Repealed]
	Entry of Goods for Export and Drawback [Repealed]
166	Drawback allowed on goods exported in original packages, on certain conditions [Repealed]
167	Drawback on New Zealand brewed beer in bottle [Repealed]
168	As to broken packages [Repealed]
169	Minister may make regulations for repacking, &c., goods for drawback [Repealed]
170	Goods entered for drawback may be opened and examined before or after shipment [Repealed]
171	On entry outwards, exporter to deliver shipping bill [Repealed]
172	General bond for export may be given [Repealed]
173	Warehoused goods removed or shipped for export without authority to be forfeited [Repealed]
174	Licensed carriers and lightermen to carry goods [Repealed]
175	Drawback goods not agreeing with entry forfeited [Repealed]
176	Entering goods not entitled to drawback, or for entering at higher rate than allowed [Repealed]
177	Penalty in case of fraud [Repealed]
178	Debenture for drawback [Repealed]
179	Declaration as to export and right to drawback [Repealed]
180	Warehoused or drawback goods not duly exported [Repealed]
181	Wine allowed for officers in His Majesty’s service [Repealed]
182	Certificates of the due landing of goods exported from warehouse [Repealed]
183	Entry for free goods to be delivered before clearance [Repealed]
184	Goods not exported as per entry to be notified to proper officer [Repealed]
	Shipment of Stores [Repealed]
185	Application for stores [Repealed]
186	Penalty on master for undue deficiency in stores [Repealed]
	Clearance of Ships and Cargo [Repealed]
187	Inward cargo exported to be certified [Repealed]
188	Before clearance, manifest to be delivered [Repealed]
189	Additional manifest for goods shipped at other ports [Repealed]
190	Short shipment of goods to be notified [Repealed]
191	Goods shipped contrary to provisions forfeited [Repealed]
192	Penalty for departure without being cleared [Repealed]
193	Clearance in ballast [Repealed]
194	Time of clearance [Repealed]
	Boarding of Ships after Clearance [Repealed]
195	Officer may board ship after clearance [Repealed]
196	Penalties for irregular clearance [Repealed]
197	Penalty for breaking seals, &c [Repealed]
198	Ships not bringing-to at stations [Repealed]
199	Time of exportation and departure defined [Repealed]
200	Goods prohibited by Proclamation [Repealed]
	Transhipments [Repealed]
201	Minister may make rules and orders as to transhipment of goods [Repealed]
	Coasting Trade
202	All trade by sea from one part of New Zealand to another to be deemed coastwise [Repealed]
203	Foreign ships in coasting trade subject to same rules as British ships [Repealed]
204	Coastwise trade by ships of certain foreign countries
205	Governor may restrict privileges of foreign ships in certain cases
206	Order in Council to specify ships to which it applies
207	Coasting ship confined to coasting voyage [Repealed]
208	Times and places for landing and shipping [Repealed]
209	Master of coasting ship to keep a cargo-book [Repealed]
210	Penalty for false entries therein [Repealed]
211	Account to be delivered to Collector before departure [Repealed]
212	Minister may grant general transires [Repealed]
213	Transire to be delivered within 24 hours after arrival [Repealed]
214	Penalty for illegal unlading [Repealed]
215	Officer may go on board and examine any coasting ship [Repealed]
216	Minister may require account of goods carried coastwise [Repealed]
	Prevention of Smuggling [Repealed]
	Restrictions on Small Craft [Repealed]
217	Minister may make general regulations for ships and boats not exceeding 100 tons [Repealed]
218	Ships and boats used contrary to regulations to be forfeited [Repealed]
219	Minister may grant special licenses [Repealed]
220	Forfeiture of ships for breach of license [Repealed]
221	And for removal of uncustomed or prohibited goods [Repealed]
222	Boats of ship to bear the name of vessel and port [Repealed]
223	Boats not belonging to ships to bear name of owner and port [Repealed]
224	Forfeiture of goods unshipped without payment of duty, and of prohibited goods [Repealed]
225	Presumption that restricted goods have been run [Repealed]
226	Forfeiture of ships carrying prohibited goods [Repealed]
227	Foreign boats carrying goods concealed in false bulkheads, &c [Repealed]
228	Detainer of persons found to have been on board ships with contraband goods [Repealed]
229	British ships throwing overboard any goods during chase to be forfeited and persons escaping to be deemed British subjects [Repealed]
230	Penalty for not bringing-to when required [Repealed]
231	Ships may be searched within limits of ports [Repealed]
232	Forfeiture of ships where cargo unaccounted for [Repealed]
233	Search of persons suspected of carrying smuggled goods [Repealed]
234	Persons before search may require to be taken before a Justice or Collector [Repealed]
235	Penalty on persons denying having dutiable goods about them [Repealed]
236	Illegally importing [Repealed]
237	Rescuing goods [Repealed]
238	Penalty for assembling to run goods [Repealed]
239	Procuring persons to assemble to run goods [Repealed]
240	Persons armed or disguised with goods within 5 miles of coast [Repealed]
241	Penalty for signalling to smuggling ships [Repealed]
242	Proof of innocent intent on the defendant [Repealed]
243	Any persons may prevent signals [Repealed]
244	Penalty for shooting at boats belonging to navy or revenue service [Repealed]
245	Officers may haul their ships on shore without being liable to action [Repealed]
246	Penalty for cutting adrift ships belonging to the Customs [Repealed]
247	Officers may patrol coasts without being liable to action [Repealed]
248	Only officers to take up forfeited goods sunk or flooding on the sea [Repealed]
249	Penalty for offering goods for sale on pretence of being smuggled [Repealed]
250	Ships, &c., used in the removal of run goods to be forfeited [Repealed]
251	Officers may on probable cause stop carts, &c., and search for goods [Repealed]
252	Officers authorised by writ of assistance or warrant may search houses [Repealed]
253	Officers may search premises under warrant granted on reasonable cause shown [Repealed]
254	Seizures to be taken to the nearest Customhouse [Repealed]
255	Goods stopped by constable may be retained until trial of persons charged with stealing them [Repealed]
256	Notice by seizing officer to owner [Repealed]
257	Seizures to be claimed within 1 month [Repealed]
	Rewards for Convictions and Seizures [Repealed]
258	Rewards for obtaining convictions [Repealed]
	Collusive Seizures [Repealed]
259	Penalty on officers and persons making collusive seizures, or taking bribes [Repealed]
260	Penalty on persons offering bribes [Repealed]
	Detention of Persons [Repealed]
261	Justice may order offender to be detained or admitted to bail [Repealed]
262	Offenders in His Majesty’s service to be secured on board [Repealed]
263	Any person escaping may afterwards be detained [Repealed]
264	Magistrates may convict smugglers in certain cases without an order from the Customs [Repealed]
	Bonds and other Securities [Repealed]
265	All bonds and securities entered into valid [Repealed]
	False Declarations, falsely answering questions, and counterfeiting documents and stamps [Repealed]
266	Making false declarations, &c. [Repealed]
267	Penalty for counterfeiting, &c., stamps on duty-paid cards [Repealed]
	Procedure for recovering Fines, enforcing Forfeitures, and punishing Offenders [Repealed]
268	How value of seizures to be ascertained [Repealed]
269	Penalties, &c., to be sued for in Supreme Court: Procedure [Repealed]
270	Fines not exceeding £100 to be sued for in lower Court [Repealed]
271	Proceedings may by consent be taken in lower Court although for more than £100 [Repealed]
272	Defendant in proceedings in Supreme Court may be arrested and admitted to bail [Repealed]
273	Where proceedings are in inferior Court Justices may issue warrant and admit to bail [Repealed]
274	Penalties joint and several may be sued [Repealed]
275	Informations to be in form in Schedule 4 [Repealed]
276	Execution of warrants [Repealed]
277	Justice may summon offender [Repealed]
278	Service of summons [Repealed]
279	Offences on the water [Repealed]
280	Offence where deemed to be committed [Repealed]
281	Imprisonment in default of payment or security for payment of fine [Repealed]
282	Justice may reduce fine in certain cases to one-fourth [Repealed]
283	Fine and costs to be stated in convictions, &c. [Repealed]
284	Where fine less than £100, defaulter to be discharged in 6 months [Repealed]
285	Persons previously convicted may be imprisoned [Repealed]
286	Justices may remit hard labour where offender is a woman or infirm [Repealed]
287	If prisoner previously convicted, imprisonment may be extended [Repealed]
288	Married women may be committed [Repealed]
	Remission or Mitigation of Fines, Forfeitures, and Punishments [Repealed]
289	Governor may remit fines, forfeitures, and punishments [Repealed]
	Applications for Writ of Habeas Corpus [Repealed]
290	Application for habeas corpus to be on affidavit [Repealed]
291	Notice to Attorney-General [Repealed]
	Prosecution by Indictment or Information [Repealed]
292	In whose name proceedings to be taken [Repealed]
293	Limitation of actions, &c [Repealed]
	Proofs in Proceedings [Repealed]
294	Proof on defendant in smuggling case [Repealed]
295	Averments in smuggling cases [Repealed]
296	Evidence that any one is an officer [Repealed]
297	Evidence of order or regulation [Repealed]
	Actions against Officers of Customs [Repealed]
298	One month’s notice of action to be given to officer [Repealed]
299	Evidence limited to cause of action stated in notice [Repealed]
300	Officer may tender amends [Repealed]
301	Limitation of actions against officers [Repealed]
302	Defendant to have option of being tried in Supreme Court [Repealed]
303	In actions on seizure Judge may certify reasonable grounds in bar of action [Repealed]
	Schedule 1 Enactments Consolidated [Repealed]
	Schedule 2 Report [Repealed]
	Schedule 3 A Table of Prohibitions and Restrictions inwards [Repealed]
	Schedule 4 Information [Repealed]
	Reprint notes

An Act to consolidate certain enactments of the General Assembly relating to the Customs

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