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  • repealed
  • Customs Law Act 1908: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).

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Customs Law Act 1908: repealed, on 3 June 2017, by section 3(1) of the Statutes Repeal Act 2017 (2017 No 23).


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.


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2Interpretation [Repealed]
3Appointment of Minister of Customs [Repealed]
4Secretary of Customs [Repealed]
5Appointment of officers [Repealed]
6Minister may delegate certain of his powers [Repealed]
7Persons employed on service of the Customs to be deemed the proper officers for such service [Repealed]
8Acts required to be done by any particular officer or at any particular place [Repealed]
9Officers taking fees unlawfully [Repealed]
10Declaration on admission to office [Repealed]
11Hours of attendance and division of duties in those hours [Repealed]
12Holidays [Repealed]
13Officers of Customs not to serve in public offices [Repealed]
14What shall be deemed orders, &c., of Minister [Repealed]
15Forms of entries, &c [Repealed]
16Collector empowered to administer oaths [Repealed]
17Governor may appoint ports and quays, and alter or vary the limits thereof [Repealed]
18Minister may appoint stations and sufferance wharves, &c., and regulate discharge of cargo and boarding of officers [Repealed]
19Governor may appoint warehousing ports [Repealed]
20Minister may appoint warehouses, &c [Repealed]
21Bonds and sureties [Repealed]
22Rent of goods in King’s warehouses [Repealed]
23Warehouse-keeper to give general security [Repealed]
24Boned warehouses to be measured [Repealed]
25No addition to be made after measurement [Repealed]
26Annual duty on warehouses [Repealed]
27Annual duty on perfumery-factories [Repealed]
28Refund of part of fee if bonded warehouse, &c., destroyed [Repealed]
29Minister may approve places as sugar-refineries [Repealed]
30Delivery of sugar for refining [Repealed]
31Refiner to give bond [Repealed]
32Warehouses for manufacture of perfumery, &c [Repealed]
33Articles which may be manufactured in manufacturing warehouse [Repealed]
34Samples of articles may be taken from warehouse [Repealed]
35Interpretation [Repealed]
36Interpretation [Repealed]
37Minister may appoint ports at which licensed agents shall act [Repealed]
38Licensing of agents [Repealed]
39Security may be required [Repealed]
40Annual fee payable by licensed agents [Repealed]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

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