The Comptroller may, from time to time, appoint—

to be an honorary officer of Customs for the purposes of this Act, and every person or holder of any particular position or office so appointed, shall be an officer of Customs for the purposes of this Act.

Every person appointed under subsection (1)(a) of this section shall be appointed for such term, not exceeding 3 years, as the Comptroller thinks fit, and may be reappointed.

Every holder for the time being of any particular position or of any particular office appointed under subsection (1)(b) of this section, shall be appointed for such term, not exceeding 3 years, as the Comptroller thinks fit, and may be reappointed:

Provided that, if the holder of any particular position or office appointed under this subsection vacates that particular position or office at any time during the currency of his appointment, his term of appointment under this section shall be deemed to have expired.

The Comptroller may annul any appointment under this section for incapacity, neglect of duty, or misconduct; or any appointee under this section may at any time resign from his appointment by giving written notice to the Comptroller.

Any person or holder of any particular position or office appointed under this section shall, on the expiration of the term of any appointment or on the annulment of any appointment or resignation, surrender to the Comptroller all articles and documents received by him in relation to any appointment.

The Comptroller may, out of money appropriated by Parliament, pay in any year an honorarium not exceeding $500 to any honorary Customs officer.

No person or holder of any particular position or office appointed under this section shall, by virtue of that appointment, be deemed to be employed in the service of Her Majesty for the purposes of the State Services Act 1962 or the Government Superannuation Fund Act 1956.”

Subject to section 53 of the Distillation Act 1971, no person shall—

for sale any spirits or spirituous beverages except in a manufacturing warehouse licensed under this Act.

Every person who acts in contravention of this section commits an offence and shall be liable to a fine not exceeding $200, or 3 times the amount of duty that would have been payable on the spirits or spirituous beverages to which the offence relates if they had been dealt with in accordance with subsection (1) of this section and duly entered for home consumption, whichever sum is the greater.

In this section the term ‘spirits or spirituous beverages’ means spirits or spirituous beverages classified in heading 22.09 of the Standard Tariff.”

In respect of all goods manufactured in a manufacturing warehouse there shall be levied, collected, and paid—

When the duty applicable to any goods pursuant to subsection (1)(d) of this section is an ad valorem duty, the value of the goods for the purposes of such duty shall be determined in accordance with this Act.

This section shall apply to all goods entered for home consumption after the commencement of this section, although manufactured before its commencement.

With the exception of unmanufactured tobacco and tobacco refuse of heading 24.01 of the Standard Tariff that is entered for manufacture in a manufacturing warehouse, no imported goods that are liable to duty pursuant to this section shall be liable to duty pursuant to section 119 of this Act.”

Subject to this section, where the Collector is satisfied that any goods have been temporarily imported, a sum equal to the amount of the duty payable on the goods may be secured, in such cases as may be approved by the Collector, by—

and on receipt of such deposit of money, security, or written undertaking, the Collector may deliver the goods from the control of the Customs without payment of duty.

Subject to such conditions (if any) as may be prescribed, the deposit so made shall be returned to the person by whom it was made, or, as the case may require, any person shall be released from the conditions of the security or written undertaking, if, within 12 months from the date of their landing or within such longer period as the Comptroller may determine in any particular case, the Collector is satisfied that any goods—

Except as the Comptroller may permit, this section shall not apply to goods temporarily imported for the purpose of undergoing manufacturing or processing prior to exportation.

Where in any case goods temporarily imported are used for industrial or commercial purposes or such other purposes as the Minister may consider applicable, duty shall be payable in respect of the goods on the amount by which their value for duty, as assessed by the Collector at the time of their exportation, is less than their value for duty, as ascertained in accordance with this Act at the time of their importation.

Notwithstanding subsection (4) of this section, but subject to such conditions as the Minister may impose, duty shall not be payable on any goods temporarily imported in accordance with any treaty, agreement, or arrangement accepted by the Government of New Zealand.

If, at the expiry of the period prescribed in subsection (2) of this section, the goods have not been dealt with in accordance with that subsection,—

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 sales tax 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 sales tax 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 sales tax by instalments over a specified period.”

Subject to this section, where the Collector is satisfied that any goods have been temporarily imported, a sum equal to the amount of the sales tax payable on the goods may be secured, in such cases as may be approved by the Collector, by—

and on receipt of such deposit of money, security, or written undertaking, the Collector may deliver the goods from the control of the Customs without payment of sales tax.

Subject to such conditions (if any) as may be prescribed, the deposit so made shall be returned to the person by whom it was made, or, as the case may require, any person shall be released from the conditions of the security or written undertaking, if within 12 months from the date of their landing or within such longer period as the Comptroller may determine in any particular case, the Collector is satisfied that any goods—

Except as the Comptroller may permit, this section shall not apply to goods temporarily imported for the purpose of undergoing manufacturing or processing prior to exportation.

Where in any case goods temporarily imported are used for industrial or commercial purposes or such other purposes as the Minister may consider applicable, sales tax shall be payable in respect of the goods on the amount by which their value for sales tax, as assessed by the Collector at the time of their exportation, is less than their sale value for sales tax, as ascertained in accordance with this Act, at the time of their importation.

Notwithstanding subsection (4) of this section, but subject to such conditions as the Minister may impose, sales tax shall not be payable on any goods temporarily imported in accordance with any treaty, agreement, or arrangement accepted by the Government of New Zealand.

If, at the expiry of the period prescribed in subsection (2) of this section, the goods have not been dealt with in accordance with that subsection—

Any officer may at any reasonable time enter any place and inspect any records and any property, process, or matter that he considers necessary or relevant for the purpose of collecting any sales tax or for the administration or enforcement of this Act.

Every person who obstructs an officer in the exercise of his rights under this section commits an offence and shall be liable, on summary conviction, to a fine, not exceeding $25 for each day of the default.”

For the purposes of this section, the term ‘records’ includes stock records and books of account recording receipts, payments, sales, purchases, and credits, and also includes vouchers, invoices, receipts, and such other documents as are necessary to verify the entries in any such books of account.

Subject to subsection (3) of this section, every wholesaler and every manufacturing retailer shall keep sufficient records to enable his liability for sales tax to be readily ascertained by the Collector, and shall retain all such records so kept after the commencement of this Act and all records relating to his business as a wholesaler or as a manufacturing retailer in existence at that date for a period of at least 7 years after the completion of the transactions, acts, or operations to which they relate.

This section shall not require the retention of any records—

In the case of records readily ascertainable only by mechanical or electronic devices, the wholesaler or manufacturing retailer shall, when so requested by the Collector, operate the mechanical or electronic device at his own expense so as to allow the Collector to ascertain readily the information contained therein.

Every wholesaler or manufacturing retailer who fails to supply the Collector with sufficient records to enable his liability to be readily ascertained or who fails when requested by the Collector to operate the mechanical or electronic device on which records are stored so as to allow the Collector to ascertain readily the information contained therein, shall be liable on summary conviction to a fine not exceeding $25 for each day of default.”

A spiritmaker’s licence shall authorise the holder to distil any spirits or any class or classes of spirits specified therein.

Any such licence may relate to spirits intended for consumption in New Zealand, or to spirits 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—

For the purposes of this section, the expression ‘methylated spirit’ has the same meaning as in section 194 of the Customs Act 1966.

A rectifier’s and compounder’s licence shall authorise the holder to rectify and compound any spirits or any class or classes of spirits specified therein:

“Provided that the authority conferred by any such licence may be limited to the rectification or to the compounding of spirits.

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

Notwithstanding sections 196 and 197 of the Customs Act 1966, the holder of a rectifier’s and compounder’s licence may, with the permission of the Chief Inspector, rectify contaminated denatured spirits or contaminated methylated spirit pursuant to the licence.

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—

The Chief Inspector may as he thinks fit modify or suspend all or any requirement or condition imposed under any of sections 23, 25, 26(2)(c), 26(2)(e), 26(2)(f), 31, 34(3), 35(1), 37, 41, 42, 45, 46, and 47 of this Act which apply to a spiritmaker or to a rectifier and compounder.”

For the purposes of this section, the expression ‘motor spirits’ means spirits made or distilled for use in internal combustion engines.

Notwithstanding anything in this Act no excise duty shall be levied, collected, and paid under this Act on spirits distilled or made for use as motor spirits.

Subject to subsection (4) of this section, the provisions of Parts I and III and section 2 of the Motor Spirits Duty Act 1961 shall, as far as they are applicable and with the necessary modifications, apply in all respects to spirits distilled or made for use as motor spirits as if such motor spirits were motor spirits as defined in the Motor Spirits Duty Act 1961 and as if the holder of a licence under this Act were a wholesale distributor under the Motor Spirits Duty Act 1961.”

Notwithstanding anything in this section, no motor spirits duty shall be levied, collected, and paid under this section where the holder of any licence distils or makes for his own use motor spirits not exceeding such amount as the Minister may determine in any period of 12 months from the date of issue or renewal of the licence.”