A licence issued under section 80(1)(c) of this Act for the manufacture of spirituous liquor shall authorise the holder to manufacture spirituous liquor of a kind not produced by the process of distillation or fermentation.

Any such licence may relate to liquor intended for consumption in New Zealand, or to liquor intended for export, or to both.

Notwithstanding anything in the Sale of Liquor Act 1962, but subject to this Act and to any conditions or restrictions specified in the licence, every such licence shall authorise the holder—

Except as otherwise provided in this Act, or in such cases as may be approved by the Collector, and subject to such securities as he may require, no person shall be entitled to obtain delivery of any goods from the control of Customs until the sum demanded by the Collector or other proper officer of Customs by way of duty on the goods has been paid in full.

No action or other proceeding shall be instituted against the Crown or the Minister or any officer of Customs in respect of the detention of any such goods during any period before the payment of the full sum so demanded.

In any case where the Minister considers that undue hardship would result from the payment of duty as required by this section, he may, subject to such conditions as he may think fit to impose, direct the Collector to deliver the goods from Customs control and to accept payment of duty by instalments over a specified period.”

In such cases and under such conditions as may from time to time be approved by the Minister, goods imported into New Zealand which are partly the manufacture or produce of another country or countries and partly the manufacture or produce of New Zealand may be admitted either free of duty or at such duty as may be determined by the Minister, not exceeding the duty that would otherwise be payable.”