This Part to be read with Customs Act 1966

Making of entries

When entry to be made

Delivery of goods on sight entry

Removal of imported goods within New Zealand

Import deposit

Searching persons

Part II Sales Tax Act

This Part to be read with Sales Tax Act 1974

Wholesalers’ and manufacturing retailers’ licences

Revocation of licence in certain circumstances

Sale value of goods deemed to have been sold

Refund of tax on farm motor cycles

Rates of sales tax

Part III Motor Spirits Duty Act

This Part to be read with Motor Spirits Duty Act 1961

Interpretation

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Customs Acts Amendment Act (No. 2) 1978

Public Act		1978 No 60
Date of assent		18 October 1978

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 (No. 2) 1978.

Part I Customs

2 This Part to be read with Customs Act 1966

This Part of this Act shall be read together with and deemed part of the Customs Act 1966 (in this Part referred to as the principal Act).

3 Making of entries

Section 19(3) of the principal Act is hereby amended by adding the following proviso:

“Provided that the Collector may accept, instead of the prescribed form, any document that is substantially in accordance with the prescribed form.”

4 When entry to be made

Section 55(2) of the principal Act (as substituted by section 8(1) of the Customs Acts Amendment Act (No. 2) 1976) is hereby amended by omitting the words “3 months”, and substituting the words “2 months”.

5 Delivery of goods on sight entry

Section 59(1) of the principal Act is hereby amended by inserting, after the word “duty”, the words “and sales tax”.

6 Removal of imported goods within New Zealand

(1)

The principal Act is hereby amended by repealing section 62 (as amended by section 19 of the Customs Acts Amendment Act (No. 2) 1977), and substituting the following section:

“62

“(1)

No imported goods subject to the control of the Customs shall be placed on any ship, aircraft, or other conveyance for removal within New Zealand until entry for removal has been duly made and passed in the prescribed form and manner.

“(2)

When any imported goods have been entered for removal, the importer shall forthwith remove them either to another port of entry or, with the consent of the Collector, to any other place, in accordance with the entry, without payment of duty in the first instance.

“(3)

The Collector may require from the importer security for the due removal of the goods in accordance with the entry, and for the payment of the duty thereon.

“(4)

When the goods so removed have arrived at their destination, or, with the consent of the Collector, at any time before their arrival, they shall be there entered for home consumption, warehousing, export, or further removal, in the same manner as if no former entry had been made, and all the provisions of this Act shall apply accordingly.

“(5)

When any goods so entered for removal arrive at their destination, they shall forthwith be brought to either a Customs containerbase, a wharf, a warehouse, an examining place, or, with the consent of the Collector, to any other place.

“(6)

If any goods are dealt with in contravention of this section, they shall be forfeited, and any person so dealing with them commits an offence and shall be liable to a fine not exceeding $400.”

(2)

Section 13 of the Customs Amendment Act 1968 and section 19 of the Customs Acts Amendment Act (No. 2) 1977 are hereby consequentially repealed.

7 Import deposit

Section 135a of the principal Act (as inserted by section 27 of the Customs Acts Amendment Act (No. 2) 1977) is hereby amended by inserting, after subsection (4), the following subsection:

“(4a)

Without limiting the general powers hereinbefore conferred, it is hereby declared that regulations may be made under this section enabling the Minister, from time to time, by notice in the Gazette, to—

“(a)

Determine any specified goods or specified class or classes of goods to which the deposit shall apply:

“(b)

Determine the amount of any deposit and the period for which a deposit shall be retained:

“(c)

Waive or modify any requirement imposed under regulations made under this section, subject to such conditions as the Minister, in his discretion, thinks fit to impose—

in respect of any goods imported into New Zealand.”

8 Searching persons

(1)

Section 213 of the principal Act is hereby amended by repealing subsection (1), and substituting the following subsection:

“(1)

Subject to this section, if any officer of Customs or member of the Police has reasonable cause to suspect that any person has unlawfully secreted about his person or within his body cavities any dutiable, restricted, uncustomed, or forfeited goods, he may detain and search the person so suspected and he may use such force as may be reasonably necessary against that person to effect such detention or search.”

(2)

Section 213 of the principal Act is hereby further amended by adding, after subsection (6) (as added by section 36 of the Customs Acts Amendment Act (No. 2) 1977), the following subsections:

“(7)

Any officer of Customs or member of the Police may seize any dutiable, restricted, uncustomed, or forfeited goods and in any such case such force may be used as is reasonably necessary for effecting the seizure and securing of the aforementioned goods.

“(8)

Notwithstanding the foregoing provisions of this section, where a search of the body cavities of any person is to be carried out, such search shall be carried out only by a person who is registered as a medical practitioner under the Medical Practitioners Act 1968.”

Part II Sales Tax Act

9 This Part to be read with Sales Tax Act 1974

This Part of this Act is to be read together with and deemed part of the Sales Tax Act 1974 (in this Part referred to as the principal Act).

10 Wholesalers’ and manufacturing retailers’ licences

Section 5(1) of the principal Act is hereby amended by omitting the word “Controller”, and substituting the word “Comptroller”.

11 Revocation of licence in certain circumstances

(1)

The principal Act is hereby further amended by repealing section 7 (as amended by section 17 of the Customs Acts Amendment Act (No. 2) 1976), and substituting the following section:

“7

Where any person holding a licence as a wholesaler or a manufacturing retailer—

“(a)

Has not traded as a wholesaler or as a manufacturing retailer for a period exceeding one year; or

“(b)

Being an individual, dies; or

“(c)

Being a corporation is dissolved; or

“(d)

Is convicted of an offence against this Act; or

“(e)

Is, in the opinion of the Collector, incorrectly licensed as a wholesaler or manufacturing retailer—

the Collector shall revoke his licence, unless the Comptroller otherwise directs in any case:

“Provided that where, in the opinion of the Collector, a person is incorrectly licensed as a wholesaler or manufacturing retailer under subparagraph (e) of this section and his licence is revoked, such revocation shall not prevent that person from being relicensed under this Act.”

(2)

The Customs Acts Amendment Act (No. 2) 1976 is hereby consequentially amended by repealing section 17.

12 Sale value of goods deemed to have been sold

The principal Act is hereby further amended by repealing section 24, and substituting the following section:

“24

The sale value of any goods that are deemed to have been sold pursuant to section 13 of this Act shall be the fair market value of the goods except that, in the case of goods deemed to have been sold pursuant to section 13(a) of this Act, the sale value shall be the amount charged by the contractor for the work done by him, together with any amount charged by him for any materials purchased by him for use in such work:

“Provided that, in such circumstances as the Collector may decide, the sale value of goods deemed to have been sold pursuant to section 13(a) of this Act shall be the fair market value.”

13 Refund of tax on farm motor cycles

(1)

Section 56 of the principal Act is hereby amended by repealing subsection (1) (as amended by section 42 of the Customs Acts Amendment Act (No. 2) 1977), and substituting the following subsections:

“56

“(1)

For the purposes of this section, the expression ‘exempted vehicle’ means an exempted vehicle within the meaning of paragraph (a) or paragraph (c) of the definition of that expression in section 188 of the Transport Act 1962.

“(1a)

Where a new motor cycle, being a 2-wheeled motorised vehicle classified in Heading 87.09 of the Customs Tariff, is purchased by any person who—

“(a)

Satisfies the Collector that the motor cycle is an exempted vehicle; and

“(b)

Makes a declaration under this Act that the motor cycle is new and will be used exclusively on a farm for agricultural purposes and on a road for such other purposes for which a farm motor cycle, being an exempted vehicle, may be used pursuant to regulations for the time being in force under the Transport Act 1962; and

“(c)

Gives a written undertaking in such form as the Collector may require, that, if at any time within 2 years after the date of purchase of the motor cycle,—

“(i)

It is sold or otherwise disposed of; or

“(ii)

It ceases to be an exempted vehicle; or

“(iii)

It is no longer used exclusively on a farm for agricultural purposes and on a road for such other purposes for which a farm motor cycle, being an exempted vehicle, may be used pursuant to regulations for the time being in force under the Transport Act 1962—

he will notify the Collector and pay a sum equal to the sales tax paid on it or such lesser sum as the Collector may require,—

the Collector may, subject to such conditions as the Minister may impose (either generally or in any particular case), refund to that person the amount of any sales tax paid on that motor cycle.”

(2)

The Customs Acts Amendment Act (No. 2) 1977 is hereby consequentially amended by repealing section 42.

14 Rates of sales tax

The First Schedule to the principal Act (as substituted by section 7 of the Customs Acts Amendment Act 1977) is hereby amended by omitting from Part C the words “Gramophone records and other sound recordings”, and substituting the words “Gramophone records and other sound recordings and covers or containers therefor”.

Part III Motor Spirits Duty Act

15 This Part to be read with Motor Spirits Duty Act 1961

This Part of this Act is to be read together with and deemed part of the Motor Spirits Duty Act 1961 (in this Part referred to as the principal Act).

16 Interpretation

(1)

The Motor Spirits Duty Act 1961 is hereby amended by repealing the definition of the term “motor spirits” in section 2 (as amended by subsection (4) of section 3 of the Customs Acts Amendment Act 1975), and substituting the following definition:

“‘Motor spirits’ means all goods which, if imported, would be admissible for the time being under items 22.08.021, 22.08.029, 27.10.011,27.10.021,27.10.029, 27.10.031, 27.10.038, 27.10.039, 29.04.005, 36.08.001, 36.08.002, 38.19.041 and 38.19.049 of the Customs Tariff:”.

(2)

The Customs Acts Amendment Act 1975 is hereby consequentially amended by repealing section 3(4).

(3)

The Motor Spirits Distribution Act 1953 is hereby consequentially amended by repealing the definition of the term “motor spirits” in section 2 (as amended by subsection (3) of section 3 of the Customs Acts Amendment Act 1975), and substituting the following definition:

“‘Motor spirits’ has the same meaning as in the Customs Tariff (items 22.08.029, 27.10.011, 27.10.029, and 38.19.049); and includes motor spirits manufactured in New Zealand:”.

(4)

The Customs Acts Amendment Act 1975 is hereby consequentially amended by repealing section 3(3).

(5)

The Motor Spirits (Regulation of Prices) Act 1933 is hereby consequentially amended by repealing the definition of the term “motor spirits” in section 2, and substituting the following definition:

“‘Motor spirits’ has the same meaning as in the Customs Tariff (items 22.08.021, 22.08.029, 27.10.011, 27.10.021, 27.10.029, 27.10.031, 27.10.038, 27.10.039, 29.04.005, 36.08.001, 36.08.002, 38.19.041, 38.19.049); and includes motor spirits manufactured in New Zealand:”.

(6)

This section shall be deemed to have come into force on the 1st day of July 1978.

This Act is administered in the Customs Department.

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Customs Acts Amendment Act (No. 2) 1978