This order is the Biosecurity (Border Processing Levy) Order 2015.

Clause 4(3) comes into force on the day after the date on which this order is notified in the Gazette.

The rest of this order comes into force on 1 January 2016.

In this order, unless the context otherwise requires,—

The rates of levy for the special levy period are as follows:

The rates of levy set by subclause (1) are exclusive of goods and services tax.

The Director-General must ensure that the rates of levy set by subclause (1) are notified by notice in the Gazette before 16 April 2021.

The rates of levy for each levy period other than the special levy period must be set and notified as follows.

The Director-General must, before the levy period begins,—

The rates of levy to be set are as follows:

The rates of levy set under subclause (2) are exclusive of goods and services tax.

The Director-General must, before the levy period begins, notify by notice in the Gazette—

See also clause 8, which provides that a rate of levy may be reset because of unanticipated circumstances, and clause 8A, which provides that new rates of levy may be set and a new levy period may be commenced before the current levy period has ended because of unanticipated circumstances.

The rate of levy referred to in clause 5(3)(a) must be set on the basis of the following formula (subject to subclause (3)):

The estimated border processing costs referred to in subclause (1) must be adjusted to take into account—

The rate of levy must not exceed $17.77.

In this clause, border processing costs means costs incurred by the Ministry in, or for the purpose of, exercising its powers or performing its functions under the Act in relation to relevant travellers and the goods in their possession or under their control (including as part of their personal effects or baggage), but excluding costs referred to in section 140AA(5) of the Act.

In subclause (4), relevant travellers means travellers excluding cruise ship travellers and non-levy funded exempt travellers.

If the amount of levy referred to in paragraph (a) does not exceed the border processing costs referred to in paragraph (b), that amount of levy and those border processing costs must be disregarded for the purposes of subclause (2):

The rate of levy referred to in clause 5(3)(b) must be set on the basis of the following formula (subject to subclause (3)):

The estimated border processing costs referred to in subclause (1) must be adjusted to take into account—

The rate of levy must not exceed $11.11.

In this clause, border processing costs means costs incurred by the Ministry in, or for the purpose of, exercising its powers or performing its functions under the Act in relation to relevant travellers and the goods in their possession or under their control (including as part of their personal effects or baggage), but excluding costs referred to in section 140AA(5) of the Act.

In subclause (4), relevant travellers means cruise ship travellers excluding non-levy funded exempt travellers.

If the amount of levy referred to in paragraph (a) does not exceed the border processing costs referred to in paragraph (b), that amount of levy and those border processing costs must be disregarded for the purposes of subclause (2):

This clause applies if the Director-General is satisfied that it is appropriate to reset a rate of levy for a levy period other than the special levy period because of circumstances that—

The Director-General must, as soon as is reasonably practicable,—

The new rate of levy set under subclause (2) is exclusive of goods and services tax.

The new rate of levy set under subclause (2) applies on and after the later of the following:

In deciding whether it is appropriate to reset a rate of levy for a levy period, the Director-General must have regard to—

This clause applies if the Director-General is satisfied that it is appropriate to set a new rate of levy and commence a new levy period before the current levy period has ended because of circumstances that were not anticipated by the Director-General when—

The Director-General may set a new rate for both of the rates of levy payable under this order whether or not the requirements in subclause (1) are met in both cases.

The Director-General must, as soon as is reasonably practicable,—

A rate of levy set under this clause is exclusive of goods and services tax.

A levy period decided and a rate of levy set under this clause are to be treated as if they were decided or set under clause 5.

The following travellers are exempt from the levy:

In this clause,—

In this order, collection agent means a person who is responsible for collecting the levy under any of subclauses (2) to (4).

An international air service licensee is responsible for collecting the levy from the travellers who arrive in New Zealand on international aircraft operated by the international air service licensee.

A cruise line is responsible for collecting the levy from the travellers who arrive in New Zealand on cruise ships operated by the cruise line.

The following person is responsible for collecting the levy from the travellers who arrive in New Zealand on a craft if neither subclause (2) nor subclause (3) applies:

Subclause (4) does not apply if all of the travellers who arrive in New Zealand on the craft are exempt travellers.

This clause applies in relation to a traveller who is not an exempt traveller.

The traveller must pay the levy to the collection agent no later than the day of the traveller’s arrival.

The collection agent must pay the levy to the Director-General no later than the 20th day of the month following the month in which the collection agent receives a notice under clause 14 that requires the collection agent to pay the levy.

The Director-General may extend the time for payment of the levy given by clause 11(3) if the Director-General considers that the collection agent was or will be unable to pay the levy before the close of the day referred to in clause 11(3) because of extraordinary circumstances that are beyond the collection agent’s control.

This clause applies if the whole or a part of an amount of levy payable by a traveller is not paid to the Director-General by the collection agent before the close of the payment day (whether or not the collection agent has collected the whole or the part of that amount from the traveller).

The collection agent must pay to the Director-General an amount of additional levy (including any goods and services tax payable on that amount).

The amount of additional levy (exclusive of goods and services tax) is—

In subclause (3), unpaid amount—

For the purposes of subclause (3)(b), the first relevant period is the period of 1 month beginning with the day after the payment day, the second relevant period is the period of 1 month beginning with the day that immediately follows the close of the first relevant period, and so on.

In this clause, payment day means—

This clause applies if a craft arrives in New Zealand.

The Director-General must issue a notice under this clause to the person who is the collection agent for the travellers who arrive in New Zealand on the craft.

The notice must be issued no later than the close of the third month following the month in which the craft arrives.

The notice must—

A notice issued under this clause to a person may cover more than 1 craft in relation to which the person is the collection agent.

The Director-General may make arrangements for the Customs to perform the Director-General’s duties under this clause on behalf of the Director-General.

A person who is a collection agent in a levy period must keep the following records in respect of the levy period:

The records must be retained for 2 years after the close of the levy period.

The Director-General must keep the following records in respect of each levy period:

The Director-General must, in respect of each levy period other than the special levy period, also keep records of the following:

The records referred to in subclauses (1) and (2) must be retained for 2 years after the close of the levy period.

A person appointed as an auditor under section 141B of the Act must be remunerated by the Director-General at a rate determined by the responsible Minister.