Customs and Excise Act 2018

67 Exemptions in relation to Customs-controlled areas

(1)

Regulations may prescribe exemptions from section 56(1).

(2)

Subsection (1) does not apply in relation to the manufacture of tobacco.

(3)

Regulations exempting an area used for the manufacture of Part A goods from section 56(1)(a) may (without limitation) prescribe any of the following conditions in accordance with section 403(3):

(a)

conditions as to the nature of the goods being manufactured:

(b)

conditions as to the source of any product used in the manufacture of the goods:

(c)

conditions limiting the use that may be made of the goods (for example, permitting personal use only):

(d)

conditions limiting the age of any person involved in the manufacture or use of the goods:

(e)

conditions limiting the quantity of goods that may be manufactured by any measure or other form of description.

(4)

Section 56(1)(a) does not apply to—

(a)

the manufacture of tobacco by an individual in the individual’s private dwelling if—

(i)

the individual is 18 years or over; and

(ii)

the individual manufactures the tobacco exclusively for his or her personal use and not for sale or other disposition to any other person; and

(iii)

the leaves or plants used in the manufacture of the tobacco are grown—

(A)

on the land on which the individual’s private dwelling is located; and

(B)

exclusively for the individual’s personal use and not for sale or other disposition to any other person; or

(b)

the manufacture by an individual of beer, wine, or spirits in his or her private dwelling if the individual manufactures the beer, wine, or spirits exclusively for the individual’s personal use and not for sale or other disposition to any other person; or

(c)

the manufacture of biofuel or a biofuel blend by an individual on the land where his or her private dwelling is located if the individual manufactures the biofuel or biofuel blend exclusively for the individual’s personal use and not for sale or other disposition to any other person.

(5)

The maximum amount of tobacco that an individual may manufacture under subsection (4)(a) in any period of 12 months beginning with 1 July and ending with 30 June is 5 kilograms.

Compare: 1996 No 27 ss 10, 68(2), 68A, 68B, 68C, 286(1)(a)(i), (1A)