This Act may be cited as the Customs Amendment Act 1959, and shall be read together with and deemed part of the Customs Act 1913 (hereinafter referred to as the principal Act).

Notwithstanding anything in the Customs Acts, entries shall be made under Part V of the principal Act in respect of such ships and other vessels, and in respect of such aircraft, being ships or vessels or aircraft imported into New Zealand otherwise than as cargo, as the Minister may from time to time determine by notice in the Gazette.

For the purpose of making entries in respect of any imported ship or vessel or aircraft to which any determination under this section applies, and for all other purposes of the Customs Acts, the ship, vessel, or aircraft shall be deemed to have been imported as cargo and to have been unshipped as such on its arrival.

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 417, and substituting the provisions set out in the Schedule to this Act.

The Second Schedule to the Customs Acts Amendment Act 1931 is hereby amended by adding to the list of exemptions from primage duty the following item: