Customs and Excise Regulations 1996

  • Regulation 71F(3): editorial change made, on 3 June 2022, under sections 86(1) and 87(l)(ii) of the Legislation Act 2019 (2019 No 58).

Version as at 11 May 2022

Coat of Arms of New Zealand

Customs and Excise Regulations 1996

(SR 1996/232)

Michael Hardie Boys, Governor General

Order in Council

At Wellington this 19th day of August 1996

His Excellency the Governor-General in Council


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.

These regulations are administered by the New Zealand Customs Service.

Pursuant to the Customs and Excise Act 1996, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following regulations.


1Title and commencement
2ATransitional, savings, and related provisions
3Working hours of Customs [Revoked]
4Charges for attendance of Customs officers outside working hours of Customs
5Expenses of officers
5AActivities of Customs officer on cruise ships en route to New Zealand
6Areas required to be licensed as Customs-controlled areas
7Areas exempted from requirement to be licensed as Customs controlled area [Revoked]
8Application for Customs controlled area licence [Revoked]
9Form of licence
10Annual licence fees
11Storage charges
11AApplication for CASE licence [Revoked]
11BForm of CASE licence
12Content of advance notice of arrival varies depending on type of craft and what carried [Revoked]
12AContent of advance notice of arrival [Revoked]
12BContent of advance notice of arrival: craft carrying cargo [Revoked]
12CContent of advance notice of arrival: aircraft [Revoked]
12DContent of advance notice of arrival: ships and boats [Revoked]
13Period of advance notice of arrival
13AADeadline prescribed for inward cargo report
13AInward cargo transaction fee
14Inward report of craft
15Exemptions from requirements relating to disembarkation and presentation of baggage
16Exemption from requirements relating to clearance and departure of craft
17Exemption from requirement to depart from Customs place and present outgoing baggage
17ADelivery time of advance notice of departure of craft
17BDeadline prescribed for outward cargo report
18Stores for craft
19Shipment of stores free of duty
20Stores subject to duty
20AAccess to information on border-crossing craft and border-crossing persons [Revoked]
20BAccess to business records
21When entry of imported goods to be made
22Period for claiming imported goods
23When entry of imported goods deemed to be made
24Passing of entry of imported goods
24AImport entry transaction fee
25Certain imported goods exempt from entry
26Certain goods deemed to be entered
27Manner of specifying volume of alcohol [Revoked]
27ADeadline prescribed for transhipment requests
28Deadline prescribed for entry of goods for export
28AExport entry transaction fee
28BPassing of entry of goods for export
29Goods for export exempt from entry
29AOutward cargo transaction fee
30Notification of rates of exchange [Revoked]
31Warrant for compulsory acquisition of goods
31AImporter to amend assessment that includes provisional Customs value
32AChief executive must compile up-to-date version of Annex G [Revoked]
33Originating goods
33AMinimal operations
34Third country transhipment
35Goods where value of non-originating materials that do not satisfy required change in tariff classification is 10% or less
36Regional value content
37Tolerance in cases where 50% regional value content required
38Value of materials
39Standard accessories, spare parts, and tools as originating goods
39AFungible goods or materials as originating goods
39BPackaging materials and containers
39CTreatment of indirect materials
39DClaims for preference based on, or supported by, declaration of exporter
39FVerification of origin
39GDecision on origin
41Originating goods
42United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands (Group 1)
43Less developed countries (Group 2)
43ALeast developed countries (Group 3)
45Forum Island Countries
46Calculation of factory or works cost
47Qualifying materials
48Qualifying inner containers
49Waste, scrap, and recycled materials
50Special provisions for allocation of expenditure
51Application of regulation 45(1)(b) where expenditure not less than 48% of factory or works cost
51AOriginating goods
51BSingapore [Revoked]
51CCalculation of factory or works cost [Revoked]
51DQualifying materials [Revoked]
51ESpecial provisions for allocation of expenditure [Revoked]
51GOriginating goods
51HStandard accessories, spare parts, and tools as originating goods
51IFungible goods or materials as originating goods
51JPackaging materials and containers
51KTreatment of indirect materials
51LRegional value content
51MTreatment of goods for which preference is claimed
51OOriginating goods
51PRegional value content
51QStandard accessories, spare parts, and tools as originating goods
51RPackaging materials and containers
51STreatment of indirect materials
51TTransit through territories of non-parties
51UOutward processing
51VObligations of exporters
51XVerification of origin
51YDecision on origin
51ZAOriginating goods
51ZBGoods wholly obtained
51ZCRegional value content
51ZEMinimal operations or processes
51ZFDirect consignment
51ZGPacking and containers for transportation
51ZHPackaging materials and containers for retail sale
51ZIAccessories, spare parts, and tools
51ZJNeutral elements
51ZKInterchangeable materials
51ZLDe minimis
51ZNOriginating goods
51ZOGoods wholly produced or obtained
51ZPCalculation of regional value content
51ZRMinimal operations and processes
51ZSDe minimis
51ZTAccessories, spare parts, and tools
51ZUIdentical and interchangeable materials
51ZVTreatment of packing materials and containers
51ZWIndirect materials
51ZXDirect consignment
51ZZOriginating goods
51ZZBOriginating goods
51ZZDOriginating goods
51ZZFOriginating goods
51ZZHOriginating goods
51ZZJOriginating goods
52Time for lodgement of entry for excisable goods
52ACircumstances in which entry to be made by owner
53Manner of specifying volume of alcohol [Revoked]
54When entry of excisable goods deemed to be made
55Passing of entry of excisable goods
56Certain goods removed from Customs controlled area exempt from entry [Revoked]
57Payment of excise duty
57ASpecified alcoholic products: time for lodgement of entry
57BSpecified alcoholic products: time for payment of excise duty
57CSpecified alcoholic products: conditions for extension of time for lodgement of entry and payment of excise duty
58Duty credits
58ANil returns
58BRemoval of motor spirits from Customs-controlled areas
58CExcise duty on new dutiable motor spirits
59Business records
59AInterest on duty refunded on appeal
60Goods damaged or deteriorated in condition
61Goods destroyed, pillaged, or lost
62Goods diminished in value
63Goods of faulty manufacture
64Goods abandoned to the Crown
64ARefunds and remissions of excise-equivalent duty
65Samples allowed free of duty
66Security for duty on goods temporarily imported
67Amount of drawback allowed
68Conditions on which drawback allowed at time of entry
68APeriodic drawbacks
68BLate drawbacks
69Minimum amount of drawback allowable
70Duty not collectable on goods worth $1,000 or less
71Minimum amount of duty refundable
71AInterest rate for late payment, etc
71BRemission or refund where inadvertent error by duty payer
71CRemission of interest accruing after statement of liability issued
71DInterest and penalties need not be collected on small amounts
71ERefunds and remissions of interest and penalty due to COVID-19 [Revoked]
71ERefunds and remissions of interest and penalty due to COVID-19
71FRefunds and remissions of interest and penalty due to March 2022 reduction in fuel excise duty
72Fee for application for Customs ruling
73Time for making of Customs ruling
74Application for registration [Revoked]
75Evidence of identity and entitlement to travel
76Disposal of samples of goods
76AForfeiture of electronic devices
77Securities for payment of duty
78Search warrant [Revoked]
78ASearch and viewing warrant [Revoked]
79Report on emergency warrant [Revoked]
80Notice of seizure
80ADefinitions for Part
80BOpportunity to comment
80DCriteria for registration
80EFit and proper person
80GActing professionally
80HConditions on registration
80IProcedure to impose, vary, or revoke conditions
80JSuspension of registration
80KRevocation of registration
80LUrgent short-term suspension of registration
81Application for appeal to be heard by Customs Appeal Authority
81AWaiver of fee for appeal
82Copy of application for appeal to be forwarded to chief executive
83Publication of decisions
83AInfringement offences
83BInfringement notice and reminder notice
84Form of declaration
85Postal articles
86Sale of goods by chief executive
87Dispersal of proceeds of sale
88Application of Act to member of Armed Forces, access to Defence area, or craft under control of Defence Force
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