Customs and Excise Act 2018

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Version as at 30 November 2022

Customs and Excise Act 2018

Public Act		2018 No 4
Date of assent		29 March 2018
Commencement		see section 2

Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the New Zealand Customs Service.

1	Title
2	Commencement
	Part 1 Preliminary provisions
	Purposes and overview
3	Purposes of Act
4	Overview of Act
	Definitions, application, and transitional provision
5	Definitions for Act
6	Definition: subject to the control of Customs
7	Application of Act to postal articles
8	Application of Act to foreign Government ships
9	Transitional, savings, and related provisions
10	Act binds the Crown
	Part 2 Excise duty and excise-equivalent duty
11	Excise duty and excise-equivalent duty levied
	Part 3 Entry and exit of goods, persons, and craft
	Subpart 1—Arrival and departure of goods, persons, and craft
	Pre-arrival of craft in New Zealand
12	Advance notice of arrival, etc
13	Offences in relation to advance notice of arrival, etc
14	Inward cargo report
15	Offences in relation to inward cargo report
	Arrival of craft in New Zealand
16	Application of sections 17 to 25
17	Craft must arrive at Customs place
18	Offences in relation to craft that arrive at place other than Customs place, etc
19	Persons leaving or boarding arriving craft before inward report made
20	Offence in relation to leaving or boarding arriving craft before inward report made
21	Authorisation for craft to arrive at place other than Customs place
22	Craft that have arrived at place other than Customs place
23	Offences in relation to craft that have arrived at place other than Customs place
24	Inward report, etc
25	Offences in relation to inward report, etc
26	Requirement to answer questions and produce documents
27	Offences in relation to failure to answer questions or produce documents
	Arrival and departure of persons
28	Persons arriving in New Zealand to report to Customs officer or Police station
29	Disembarkation
30	Baggage to be presented on disembarkation, etc
31	Persons departing from New Zealand to depart from Customs place
32	Embarkation
33	Outgoing baggage to be presented, etc
34	Offence in relation to wilful failure to comply with requirements when arriving in, or departing from, New Zealand
	Departure of craft
35	Craft may not depart without certificate of clearance, etc
36	Offence in relation to craft departing without certificate of clearance, etc
37	Certificates of clearance
38	Offences in relation to granting of certificate of clearance
39	Production of certificate of clearance, etc
40	Offences in relation to production of certificate of clearance, etc
41	Departure only from Customs place
42	Offences in relation to departure only from Customs place
43	Authorisation for craft to depart from place other than Customs place
44	Craft departing from place other than Customs place
45	Outward cargo report
46	Offences in relation to outward cargo report
	Further powers in relation to arrival and departure information
47	Purposes for which powers under sections 48 and 49 may be exercised
48	Chief executive may require commercial transportation operator to provide craft information
49	Chief executive may require commercial transportation operator to provide PNR information
50	Supplementary provision relating to requirement to provide craft or PNR information
51	Disposal of craft or PNR information
52	Offence in relation to failure to provide Customs with PNR information
53	Other provision about arrival and departure information
	Defences
54	Defences for offences under subpart
	Subpart 2—Customs places and Customs-controlled areas
	Customs places
55	Designation of Customs places
	Customs-controlled areas
56	Areas required to be licensed as Customs-controlled areas
57	Application for licence
58	Chief executive may request further information
59	Chief executive must determine application
60	Fit and proper person test
61	Grant of licence
62	Exemption from requirement to be licensed directed by chief executive
63	Variation of terms, conditions, or restrictions
64	Revocation or suspension of licence
65	Surrender of licence
66	Closing of Customs-controlled area
67	Exemptions in relation to Customs-controlled areas
68	Offences in relation to Customs-controlled areas
69	Offence in relation to failure to comply with term, condition, or restriction of licence
70	Customs facilities in Customs-controlled areas, etc
71	Offence in relation to Customs facilities in Customs-controlled areas, etc
72	Storage charges
73	Liabilities not affected by ceasing to act as licensee
	Subpart 3—Entry and accounting for goods
	Imported goods
74	Goods specified in inward report to be treated as imported
75	Entry of imported goods
76	Entry of imported goods in multiple or split shipments
77	Imported goods to be dealt with according to entry
78	Unloading goods
79	Offence in relation to unloading goods
80	Samples or illustrations
	Part A goods
81	Entry of Part A goods
82	Nil returns
	Transportation within New Zealand
83	Transportation of imported goods
84	Offences in relation to transportation of imported goods
85	Removal of goods from Customs-controlled areas
86	Offences in relation to removal of goods from Customs-controlled areas
	Transhipments: international and domestic
87	Transhipment requests
88	Offences in relation to transhipment requests
	Exportation of goods
89	Entry of goods for export
90	Goods entered for export to be exported immediately, etc
91	Goods sold in duty-free store
92	Goods for export not to be landed
93	Time of exportation
94	Customs-approved export seal may not be interfered with
	Subpart 4—Prohibited imports and prohibited exports
95	Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose
95A	Prohibition on importation of tobacco and certain tobacco products
96	Prohibition on other imports or exports by Order in Council
97	Prohibition on exports by notice: nuclear, biological, and chemical weapons, etc
98	Production of licence, permit, or consent for goods
99	Duty applies even if importation prohibited
	Subpart 5—Import duties
	Debt owed to the Crown
100	Duty on imported goods is debt owed to the Crown
	Valuation of goods
101	Importer must specify Customs value on entry
102	Provisional Customs value
103	Chief executive may revise Customs value
104	Crown’s right of compulsory acquisition
	Origin and preferential Tariff provisions
105	Entry of goods at preferential rates of duty
106	Unsubstantiated preference claims
	Subpart 6—Excise duty and excise-equivalent duty credits
107	Duty credits in respect of used goods
108	Duty credits in respect of repurchased goods
	Subpart 7—Assessment, payment, and recovery of duty
	General responsibilities of chief executive, etc
109	Responsibility to protect integrity of system for assessing and collecting duty
110	Chief executive’s general obligation in relation to collection of duty
	Assessment of duty by importer or licensee or owner
111	Entry is assessment of duty by importer or licensee or owner
112	Importer to amend assessment that includes provisional Customs value
	Assessment of duty by chief executive
113	Chief executive may assess duty where no entry made
114	Assessment of excise duty and excise-equivalent duty where approval not complied with
115	Assessment of excise duty on beer or wine otherwise exempt
116	Assessment of excise-equivalent duty on goods imported for further manufacture
117	Amendment of assessments
118	Limitation of time for amendment of assessments
119	Assessment to be taken to be correct
	Particular rules relating to assessment of duty
120	Duty to be proportionate
121	Duty on alcoholic beverages
	Times for payment of duty
122	Time for payment of duty on imported goods: general rule
123	Persons may be authorised to defer payment of duty on imported goods
124	Other times for payment of duty
125	Importer, etc, leaving New Zealand
	Appeals, etc
126	Chief executive may allow release of goods where appeal, etc, lodged
127	Obligation to pay duty not suspended by appeal, etc
128	Chief executive to pay interest on duty refunded on appeal, etc
	Charges on goods
129	Duty is charge on goods
130	Possession of goods if person claims to be purchaser for value without knowledge
131	Related persons for purposes of section 130(5)
132	Offence in relation to direction of chief executive under section 130(3)(b)
	Recovery of duty in cases of bankruptcy, liquidation, or receivership
133	Rights and duties of chief executive in relation to unpaid duty
134	Ranking of duty
	Release of goods subject to duty
135	Release of goods subject to duty
136	Goods temporarily imported
137	Goods temporarily imported for manufacturing, etc
	Liability for duty in certain cases
138	Liability for duty on goods wrongfully removed or missing
139	Liability of owners of craft for duty on goods unlawfully landed
	Joint liability for duty
140	Effect of payment of duty by one person on liability of other persons
	Liability for duty or rate of duty altered
141	Incidence of altered duties
	Refunds, remissions, and drawbacks of duty
142	Chief executive may refund duty paid in error
143	Refunds of duty related to provisional Customs value
144	Refunds of duty on goods under Part 2 of Tariff
145	Other refunds and remissions of duty
146	Power to apply refunds towards payment of other duties
147	Drawbacks of duty on certain goods
148	Where drawback has been allowed
149	Minimum amounts of refunds and drawback
150	Recovery of refunds, etc made in error
	Exceptions
151	Reimportation of goods exported
152	Outward processing
153	Goods from Cook Islands and Niue
	Subpart 8—Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed
	Interest: late or incorrect payments of duty
154	Interest payable for late or incorrect payments of duty in certain cases
155	Cases involving late payment of duty
156	Cases involving correction of self-assessed duty
157	Cases where no entry or amendment under section 112 made
158	Other cases involving assessments or demands by chief executive
	Penalties: late payments of duty
159	Penalties payable for late payments of duty in certain cases
160	Cases in which penalties may be payable
	Interest: incorrect refunds of duty or drawback incorrectly allowed
161	Interest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases
162	Refunds of duty made because of error attributable to recipient, etc
163	Drawback allowed because of error attributable to recipient, etc
	Statements of liability
164	Statements of liability for interest and penalties
	Remissions and refunds of interest and penalties
165	Interest: remissions and refunds for emergency events
166	Interest: remissions and refunds where inadvertent error by duty payer
167	Penalties: remissions and refunds where reasonable excuse for late payment of duty
168	Penalties: remissions and refunds for good payment record
169	Interest and penalties: remissions and refunds if duty determined not to be payable, etc
170	Interest and penalties: remissions and refunds if consistent with collection of highest net revenue over time
171	Interest and penalties: remissions and refunds in prescribed circumstances
172	Power to apply refunds towards payment of other amounts payable
173	Administrative reviews and appeals in respect of decisions not to remit or refund
	Final provisions
174	Interest and penalties are debt due to Crown, etc
	Subpart 9—Forfeiture, seizure, and condemnation
175	Application of subpart
176	Goods forfeited
177	Forfeiture to relate back
	Seizure
178	Seizure of forfeited goods or goods suspected to be forfeited goods
179	Securing seized goods
180	Offence in relation to securing seized goods
181	Notice of seizure
182	Delivery of goods seized on deposit of value
183	Sale of certain seized goods
	Review of seizure
184	Application for review of seizure
	Condemnation
185	Condemnation of seized goods
185A	Condemnation of seized goods that are tobacco or tobacco products
185B	Notice of seizure and condemnation of goods that are tobacco or tobacco products
186	Condemnation of goods that are subject of appeal
187	Condemnation of goods where relief granted but condition of relief not met within time limit
188	Goods forfeit on commission of offence
189	Disposal of forfeited and condemned goods
	Compensation for incorrect disposal of certain goods
189A	Application for compensation for incorrect disposal of tobacco and certain tobacco products
	Part 4 Customs powers
190	Exercise of powers in contiguous zone
	Powers in relation to craft
191	Boarding and searching craft
192	Facilitation of boarding
193	Offences in relation to facilitation of boarding
194	Stationing Customs officers on board craft
195	Securing goods on craft
196	Firing on ship
197	Power to order ship to leave New Zealand
198	Offence in relation to power to order ship to leave New Zealand
199	Detention of craft suspected to be involved in offences or smuggling migrants
200	Offences in relation to detained craft
	Powers in relation to persons
201	Evidence of identity, entitlement to travel, etc
202	Offence in relation to failure to produce evidence of identity, entitlement to travel, etc
203	Verification of identity using biometric information
204	Detention of persons failing to comply with direction under section 203(3)
205	Questioning persons about goods and debt
206	Detention of persons questioned about goods or debt and suspected to be involved in offences
207	Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
208	Cases requiring investigation for public health or law enforcement purposes
209	Offence in relation to requirements imposed under section 207 or 208
210	Search of persons
211	Search of persons suspected of having goods hidden on or about their person
212	Detention of persons committing or about to commit certain offences
213	Detention of persons who do not report to or remain at certain places
214	Seizure of items found
215	Powers in relation to unauthorised persons remaining in certain Customs-controlled areas
216	Use of electronic communication devices prohibited in certain places
217	Offence in relation to use of electronic communication device
218	Questioning specified persons about arrival or departure
219	Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters
220	Detention of person to whom section 218 relates
221	Detention for public health or law enforcement purposes
	Powers of entry, search warrants, use of aids, etc
222	Entry to Customs-controlled areas and CASEs
223	Entry to examine goods subject to control of Customs
224	Patrols, etc to detect offences
225	Issue of search warrant
226	Use of dogs and other aids
	Powers in relation to goods
227	Examination of goods subject to control of Customs
228	Data in electronic devices that are subject to control of Customs
229	Questioning employees of airlines and shipping companies about international cargo or domestic cargo
230	Questioning certain persons about cargo to be exported
231	Powers if vehicles suspected to be transporting certain goods involved in offences, etc
232	Accounting for goods
233	Production of goods
234	Failure to produce or account for goods
235	Temporary removal of goods from Customs-controlled area
236	Offences in relation to temporary removal of goods from Customs-controlled area
237	Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods
238	Verification of entries
239	Cancellation and amendment of entries
240	Security for payment of duty
241	New security may be required
242	Power to seize and detain risk goods or goods involved in certain offences, etc
243	Power to seize, copy, and detain certain drugs and objectionable publications
244	Detention of goods suspected to be instrument of crime or tainted property
245	Custody of certain goods detained under section 244
246	Offences in relation to custody of detained goods
247	Return of goods detained under section 244
248	Extension of investigation period
249	Return of cash necessary to satisfy basic needs
250	Seizure and detention of dangerous civil aviation goods
	Powers in relation to documents
251	Requirement to produce documents
252	Further powers in relation to documents
253	Offence in relation to failure to comply with requirement under section 251 or 252
254	Legally privileged communications
255	Audit or examination of records
256	Chief executive may take possession of and retain records and other documents
257	Copying of documents obtained during inspection
258	Retention of documents and goods obtained during inspection
259	Unlawful travel documents
260	Documents in foreign language
	General powers
261	Landing or mooring of Customs craft
262	Written authority of agents
263	Arrest of suspected offenders
264	Protection of persons acting under authority of Act
	Controlled delivery
265	Definition for sections 266 and 267
266	Controlled delivery
267	International controlled delivery
	Drugs smuggling outside New Zealand, etc
267A	Powers for dealing with drugs smuggling outside New Zealand, etc [Repealed]
	Part 5 Administrative provisions
	Subpart 1—Organisation of Customs
268	New Zealand Customs Service
269	Comptroller of Customs
270	Customs officers
271	Authorised persons: individual authorisations
272	Authorised persons: class authorisations
273	Identity cards
274	Customs flag
275	Power of chief executive to determine seals, etc
	Subpart 2—Exports
	Customs-approved areas for storing exports (CASEs)
276	Areas that may be licensed as CASEs
277	Application for CASE licence
278	CASE licence
279	Customs facilities in CASEs, etc
280	Offence in relation to Customs facilities in CASEs, etc
	Customs-approved secure exports schemes and seals
281	Customs-approved secure exports schemes
282	Customs-approved export seals
283	Amendment or revocation of notice of appointment under section 282
	Subpart 3—Administrative penalties
284	Definitions for subpart
285	Imposition of penalty
286	When penalty must be paid
287	Calculation of amount of penalty
288	No penalty in certain cases
289	Late payment of penalty: further penalties payable
290	Further penalty may be remitted or refunded
291	Administrative review of, or appeal against, decision to issue penalty notice
292	Administrative review of, or appeal against, decision to refuse to remit or refund further penalty
293	General rules about penalties
294	Obligation to pay penalty not suspended by review or appeal
	Subpart 4—Automated electronic systems
295	Definitions for subpart
296	Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
297	Publication of details of arrangements for use of automated electronic systems
298	Variation and substitution of decisions made by automated electronic systems
299	Appeals and reviews unaffected
	Subpart 5—General provisions about information (including joint border management)
300	Definitions for subpart
301	Customs’ general powers for using information
302	Joint border management
303	Relationship between this Act and other law relating to information use and disclosure
	Subpart 6—Disclosure of information
304	Definitions for subpart
305	Relationship between subpart and other provisions of Act
	Disclosure to government agencies
306	Information matching for purposes of Student Loan Scheme Act 2011
307	Information matching for purposes of Child Support Act 1991
308	Information matching for purposes of benefit and benefit debt recovery
309	Information matching for purposes of mutual assistance provision contained in social security agreement
310	Information matching for purpose of fines enforcement
311	No Crown liability to third parties for fines enforcement action
312	Direct access to information for purposes of Student Loan Scheme Act 2011
313	Direct access to information for purposes of Child Support Act 1991
314	Direct access to information for purposes of benefit and benefit debt recovery
315	Direct access to information for other purposes
316	Disclosure of information other than under information matching agreement or direct access agreement
	Disclosure to private sector organisations
317	Disclosure of information to private sector organisations
	Disclosure to overseas authority
318	Disclosure of information to overseas authority
319	Chief executive of Customs may issue directions for disclosure of information under section 318(6)
320	Relationship between section 318 and treaties, etc
	Publication of agreements
321	Publication of agreements entered into under section 315, 316, 317, or 318
	Subpart 7—Registered user systems
322	Registered user systems for electronic provision of documents
323	Registration of users of registered user systems
324	Access generally restricted to registered users
325	Documents provided using registered user system must be provided in prescribed way
326	Assignment, use, and security of unique user identifier
327	Use of unique user identifier presumed secure
328	Regulations in relation to access
329	Offences in relation to unauthorised access to or improper use of registered user system
330	Offence in relation to interference with registered user system
331	Offences in relation to security of, or unauthorised use of, unique user identifiers
332	Customs must keep records of transmissions to or from registered user systems
	Subpart 8—Customs rulings
333	Application for Customs ruling
334	Time when application may be made
335	Making application
336	Making of Customs ruling
337	When chief executive may decline to make ruling
338	Notice of Customs ruling
339	Effect of Customs ruling
340	Confirmation of basis of Customs ruling
341	Amendment of Customs ruling
342	Effect of amendment to Customs ruling
343	Cessation of Customs ruling, etc
344	Appeal from decisions of chief executive
345	No liability where Customs ruling relied on
346	Publication of Customs rulings
	Subpart 9—Administrative reviews
347	Process for administrative reviews
	Subpart 10—Customs Appeal Authorities
348	Establishment of Customs Appeal Authorities
349	Function of Customs Appeal Authority
350	Customs Appeal Authorities generally
351	Offence in relation to false or misleading statement intending to deceive
352	Offence in relation to failure to attend, give evidence, supply certain things, etc
353	Other offences in relation to Customs Appeal Authorities
	Part 6 Final and miscellaneous provisions
	Subpart 1—Records
354	Keeping of records
355	Application to keep records outside New Zealand
356	Offences in relation to records
357	Giving Customs access to records
358	Offences in relation to failure to give Customs access to records
	Subpart 2—Offences
	Interference with goods or cargo
359	Interference with goods
360	Interference with cargo
361	Interference with seals, etc
362	Unauthorised use of seals, interference with sealed Customs packages, etc
	Offences in relation to entries and related returns
363	Offences for failure to make entry, etc
364	Offences in relation to erroneous or defective entries, etc
365	Provisions relating to offences in relation to entries
	Offences in relation to information
366	Offences in relation to declarations and documents that are erroneous
367	Offence in relation to documents that are not genuine
368	Offences in relation to declarations and documents that are known to be faulty
369	Offences in relation to failure to update information supplied in advance
370	Further offences in relation to records and information
	Defrauding of revenue
371	Defrauding Customs revenue
372	Possession or custody of uncustomed goods or prohibited imports
373	Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
374	Possession or control of concealed goods
375	Offence in relation to seized goods
	Offences in relation to Customs
376	Threatening or resisting Customs officer
377	Obstructing Customs officer or interfering with Customs property
378	False allegation or report to Customs officer with intention of diverting deployment of Customs personnel, etc
379	Killing or injuring Customs dog
380	Personation of Customs officer
381	Counterfeit seals, stamps, markings, substances, or devices
382	Unauthorised presence in certain Customs-controlled areas
383	Failure to answer questions
384	False allegation or report to Customs officer alleging that offence committed
	Other offences
385	Adapting craft for smuggling
386	Possession of incomplete documents
387	Offences in relation to use of goods
388	Offences in relation to importation or exportation of prohibited goods
389	Offences in relation to knowingly importing or exporting prohibited goods
390	Offences in relation to knowingly importing or exporting objectionable publications
391	Offence in relation to knowingly importing or exporting goods for dishonest purpose
392	Publications imported or exported in course of official duties
393	Offences in relation to exportation of goods
	Miscellaneous provisions relating to offences
394	Corporate liability
395	Liability of principal and agent
396	Attempts
397	Court may order payment of money in respect of duty
398	Filing of charging document
	Infringement offences
399	Infringement offences and fees
400	Infringement notices
401	Procedural requirements for infringement notices, etc
402	Infringement fees to be paid into Crown Bank Account
	Subpart 3—Regulations, orders, rules, etc
	Regulations
403	Regulations generally
404	Regulations in relation to stores
405	Regulations in relation to entries
406	Regulations in relation to collection of duty
407	Regulations for determining country of produce or manufacture
408	Regulations for recovering costs for attendance of Customs officers, etc
409	Regulations for recovering costs of granting certificates of clearance, etc
410	Regulations in relation to sale of goods by chief executive
411	Regulations in relation to activities of Customs officers outside New Zealand
412	Incorporation of provisions of international agreements by reference in regulations
	Border processing levy orders
413	Levies for recovering border processing costs
414	Contents of border processing levy order
415	Trust accounts for levy money payable to chief executive
416	Effect of levy order
417	Compliance audits
418	Auditors
419	Offences in relation to levy orders
420	Defences for offences in relation to levy orders
	Chief executive’s rules, etc
421	Chief executive’s rules
422	Interaction with subpart 1 of Part 3 of Legislation Act 2012 [Repealed]
	Subpart 4—Miscellaneous provisions
	Giving of notices
423	Giving notice to companies
424	Giving notice to bodies corporate other than companies
425	Giving notice to individuals
426	Receipt of notices
427	Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
	Declarations
428	Declarations under Act
	Evidence
429	Burden of proof
430	Documents made overseas
431	Proof of rules made by chief executive [Repealed]
	Limitation
432	No limitation on claims by Crown to recover duties or in forfeiture proceedings
	Payments by chief executive out of public funds
433	Payments by chief executive out of public money
	Amounts in foreign currencies
434	Foreign currency
	Origin
435	Certificates of origin
436	Fish, etc
	Use of reasonable force
437	Use of force must be reported
	Reporting of searches of electronic devices
438	Annual report must state total of electronic devices searched
	Reducing compliance costs
439	Annual report must report on initiatives to reduce compliance costs for businesses with strong record of compliance
	Working hours
440	Working hours of Customs
	Human remains
441	Entry required for human remains
	Subpart 5—Repeals, revocations, and amendments of Acts and instruments
442	Repeal of Customs and Excise Act 1996
443	Other consequential repeals, revocations, and amendments
	Schedule 1 Transitional, savings, and related provisions
	Schedule 2 Application of Act to Defence Force
	Schedule 3 Excise duty and excise-equivalent duty
	Schedule 3A Permit to import tobacco and tobacco products
	Schedule 3B Application for compensation for incorrect disposal of tobacco and certain tobacco products
	Schedule 4 Valuation of goods for purposes of Tariff
	Schedule 5 Review of seizure of goods
	Schedule 5A Powers for dealing with drugs smuggling outside New Zealand, etc [Repealed]
	Schedule 6 Customs-approved secure exports schemes
	Schedule 7 Administrative reviews
	Schedule 8 Customs Appeal Authorities
	Schedule 9 Consequential repeal, revocations, and amendments
	Notes

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