	Title
1	Short Title.
	Part I CUSTOMS DUTIES
2	This Part to be read with Customs Act 1913.
3	Interpretation of term “British dominions”. 1934, No. 14.
4	Surtax on motor spirits from United Kingdom and certain British dominions. 1932, No. 13.
5	Alteration of Tariff with respect to passengers’ baggage and effects.
6	Repeal. 1934, No. 14.
7	Restriction on importation of brandy.
8	Payment of duty by one person not to affect liability of other persons.
9	Exemption from warehouse licence fees.
10	Invoice to show current domestic value of goods.
11	Time limit for refunds of duty.
12	Repeal. 1937, No. 4.
	Part II BEER DUTY
13	Repeal of restrictions on brewers.
	Part III SALES TAX
14	Abolishing additional sales tax on wine manufactured in New Zealand. 1942, No. 5.
	Schedule SUBSTITUTED PROVISIONS OF TARIFE

An Act to amend the Customs Acts.

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—

1 Short Title.

This Act may be cited as the Customs Acts Amendment Act 1951.

Part I CUSTOMS DUTIES

2 This Part to be read with Customs Act 1913.

This Part of this Act shall be read together with and deemed part of the Customs Act 1913 (in this Part referred to as the principal Act).

3 Interpretation of term “British dominions”. 1934, No. 14.

(1)

Section three of the Customs Acts Amendment Act 1934 is hereby amended by repealing the definition of the term “British dominions” in subsection one, and substituting the following definition:—

“‘British dominions’ means the British Commonwealth of Nations; and includes every territory for whose international relations the Government of any country of the Commonwealth is responsible:”.

(2)

If any question arises as to whether or not any territory is part of the British dominions for the purposes of the Customs Acts it shall be determined by the Minister, and his decision shall be final and conclusive.

(3)

Every decision made by the Minister or by the Comptroller before the passing of this Act as to whether or not any territory was part of the British dominions for the purposes of the Customs Acts shall be deemed to be and to have been final and conclusive.

4 Surtax on motor spirits from United Kingdom and certain British dominions. 1932, No. 13.

Section six of the Customs Acts Amendment Act 1932 is hereby amended by adding to subsection one the following proviso:—

“Provided that this subsection shall not exempt from surtax any goods included in the Tariff item numbered 394(7) in the First Schedule to the Customs Acts Amendment Act 1934 and imported into New Zealand or entered therein for home consumption after a date to be appointed in that behalf by the Governor-General by Order in Council, being a date or dates not earlier than the fourth day of December, nineteen hundred and fifty-one.”

5 Alteration of Tariff with respect to passengers’ baggage and effects.

The Tariff, being the First Schedule to the Customs Acts Amendment Act 1934, is hereby amended by repealing so much thereof as relates to the Tariff item numbered 438, and substituting the provisions set out in the Schedule to this Act.

6 Repeal. 1934, No. 14.

The First Schedule to the Customs Acts Amendment Act 1934 is hereby amended by repealing the following introductory note:—

“Steam engines, gas engines, oil engines, electric or other motors, and parts of the foregoing, are not included in the expression ‘machinery, machines, machine tools or appliances’, as used in the Tariff.”

7 Restriction on importation of brandy.

(1)

Except as otherwise provided in this section, no brandy imported into New Zealand after the commencement of this section shall be delivered from the control of the Customs unless the Comptroller is satisfied that the brandy is wholly the distillate of the fermented juice of fresh grapes.

(2)

Any brandy which is not wholly the distillate of the fermented juice of fresh grapes may be delivered from the control of the Customs by direction of the Comptroller if he is satisfied that the brandy is intended for use in manufacture, or for scientific or industrial purposes, or for such other purposes as he may permit.

(3)

This section shall come into force on the first day of May, nineteen hundred and fifty-two.

8 Payment of duty by one person not to affect liability of other persons.

The liability of any person under any provision of the principal Act for the payment of duty on any goods shall not be extinguished or affected by the payment of the duty by any other person who may be liable for it under any other provision, whether or not the duty so paid has been refunded.

9 Exemption from warehouse licence fees.

Section eighty of the principal Act is hereby amended by omitting from subsection one the word “Hokitika”.

10 Invoice to show current domestic value of goods.

Section one hundred and sixteen of the principal Act is hereby amended by inserting in paragraph (a), after the words “true description of the goods”, the words “the current domestic value thereof as hereinbefore defined”.

11 Time limit for refunds of duty.

Section one hundred and forty-eight of the principal Act is hereby amended by inserting in subsection one, after the words “refund the same”, the words “on application made”.

12 Repeal. 1937, No. 4.

The Trade Agreement (New Zealand and Germany) Ratification Act 1937 is hereby repealed.

Part II BEER DUTY

13 Repeal of restrictions on brewers.

Sections forty, forty-one, forty-two, and forty-four of the Finance Act 1915 are hereby repealed.

Part III SALES TAX

14 Abolishing additional sales tax on wine manufactured in New Zealand. 1942, No. 5.

Sections eleven and twelve of the Customs Acts Amendment Act 1942 are hereby repealed.

Schedule SUBSTITUTED PROVISIONS OF TARIFE

Item No.	Tariff Item.	British Preferential Tariff.	General Tariff.
		Column No. 1.	Column No. 2.
438	(1) Passengers’ baggage and effects, which are not intended for any other person or persons or for sale, viz.:—
	(a) Wearing apparel and other personal effects which have been worn or are in use by persons arriving in New Zealand	Free	Free
	(b) Implements, instruments, and tools, of trade, occupation, or employment, of any passenger, which have been in use by that passenger for not less than twelve months prior to his embarkation	Free	Free
	(c) Household or other effects which have been in use for not less than twelve months prior to embarkation by the persons or families bringing them to New Zealand	Free	Free
	Provided that if the household or other effects are not imported within five years from the date of the arrival in New Zealand of the persons or families by whom they have been used they shall be admitted under this heading only with the approval of the Minister.
	(2) Dutiable goods, other than cigars, cigarettes, tobacco, wines, and spirits, which are imported as passengers’ baggage and effects, and are not imported on behalf of any other person or persons or for sale, viz.:—
	(a) Not exceeding £10 in value	Free	Free
	(b) Exceeding £10 but not exceeding £50 in value	25 per cent ad val.	25 per cent ad val.
	(Note.—In no ease shall duty be charged under this item in excess of that otherwise chargeable under the Tariff.)

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