Customs and Excise Regulations 1996

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Reprint as at 1 July 2021

Customs and Excise Regulations 1996

(SR 1996/232)

Michael Hardie Boys, Governor General

Order in Council

At Wellington this 19th day of August 1996

Present:
His Excellency the Governor-General in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

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.

1	Title and commencement
2	Interpretation
2A	Transitional, savings, and related provisions
	Part 1 Administration
3	Working hours of Customs [Revoked]
4	Charges for attendance of Customs officers outside working hours of Customs
5	Expenses of officers
5A	Activities of Customs officer on cruise ships en route to New Zealand
	Part 2 Customs-controlled areas
6	Areas required to be licensed as Customs-controlled areas
7	Areas exempted from requirement to be licensed as Customs controlled area [Revoked]
8	Application for Customs controlled area licence [Revoked]
9	Form of licence
10	Annual licence fees
11	Storage charges
	Part 2A Customs-approved areas for storing exports (CASEs)
11A	Application for CASE licence [Revoked]
11B	Form of CASE licence
	Part 3 Arrival and departure of goods, persons, and craft
12	Content of advance notice of arrival varies depending on type of craft and what carried [Revoked]
12A	Content of advance notice of arrival [Revoked]
12B	Content of advance notice of arrival: craft carrying cargo [Revoked]
12C	Content of advance notice of arrival: aircraft [Revoked]
12D	Content of advance notice of arrival: ships and boats [Revoked]
13	Period of advance notice of arrival
13AA	Deadline prescribed for inward cargo report
13A	Inward cargo transaction fee
14	Inward report of craft
15	Exemptions from requirements relating to disembarkation and presentation of baggage
16	Exemption from requirements relating to clearance and departure of craft
17	Exemption from requirement to depart from Customs place and present outgoing baggage
17A	Delivery time of advance notice of departure of craft
17B	Deadline prescribed for outward cargo report
18	Stores for craft
19	Shipment of stores free of duty
20	Stores subject to duty
	Part 3A Customs access to information
20A	Access to information on border-crossing craft and border-crossing persons [Revoked]
20B	Access to business records
	Part 4 Entry and accounting for goods
21	When entry of imported goods to be made
22	Period for claiming imported goods
23	When entry of imported goods deemed to be made
24	Passing of entry of imported goods
24A	Import entry transaction fee
25	Certain imported goods exempt from entry
26	Certain goods deemed to be entered
27	Manner of specifying volume of alcohol [Revoked]
27A	Deadline prescribed for transhipment requests
28	Deadline prescribed for entry of goods for export
28A	Export entry transaction fee
28B	Passing of entry of goods for export
29	Goods for export exempt from entry
29A	Outward cargo transaction fee
	Part 5 Duties
30	Notification of rates of exchange [Revoked]
31	Warrant for compulsory acquisition of goods
31A	Importer to amend assessment that includes provisional Customs value
	Part 6 Determination of country of produce or manufacture
	Provisions relating to Australia
32	Interpretation
32A	Chief executive must compile up-to-date version of Annex G [Revoked]
33	Originating goods
33A	Minimal operations
34	Third country transhipment
35	Goods where value of non-originating materials that do not satisfy required change in tariff classification is 10% or less
36	Regional value content
37	Tolerance in cases where 50% regional value content required
38	Value of materials
39	Standard accessories, spare parts, and tools as originating goods
39A	Fungible goods or materials as originating goods
39B	Packaging materials and containers
39C	Treatment of indirect materials
39D	Claims for preference based on, or supported by, declaration of exporter
39E	Records
39F	Verification of origin
39G	Decision on origin
	Provisions relating to Canada
40	Canada
	Provisions relating to Malaysia
41	Originating goods
	Provisions relating to the United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands
42	United Kingdom of Great Britain and Northern Ireland, the Isle of Man, and the Channel Islands (Group 1)
	Provisions relating to less developed countries
43	Less developed countries (Group 2)
	Provisions relating to least developed countries
43A	Least developed countries (Group 3)
	Provisions relating to Forum Island Countries
44	Interpretation
45	Forum Island Countries
46	Calculation of factory or works cost
47	Qualifying materials
48	Qualifying inner containers
49	Waste, scrap, and recycled materials
50	Special provisions for allocation of expenditure
51	Application of regulation 45(1)(b) where expenditure not less than 48% of factory or works cost
	Provisions relating to Singapore
51A	Originating goods
51B	Singapore [Revoked]
51C	Calculation of factory or works cost [Revoked]
51D	Qualifying materials [Revoked]
51E	Special provisions for allocation of expenditure [Revoked]
	Provisions relating to Thailand
51F	Interpretation
51G	Originating goods
51H	Standard accessories, spare parts, and tools as originating goods
51I	Fungible goods or materials as originating goods
51J	Packaging materials and containers
51K	Treatment of indirect materials
51L	Regional value content
51M	Treatment of goods for which preference is claimed
	Provisions relating to Trans-Pacific Strategic Economic Partnership Agreement countries
51N	Interpretation
51O	Originating goods
51P	Regional value content
51Q	Standard accessories, spare parts, and tools as originating goods
51R	Packaging materials and containers
51S	Treatment of indirect materials
51T	Transit through territories of non-parties
51U	Outward processing
51V	Obligations of exporters
51W	Records
51X	Verification of origin
51Y	Decision on origin
	Provisions relating to China
51Z	Interpretation
51ZA	Originating goods
51ZB	Goods wholly obtained
51ZC	Regional value content
51ZD	Accumulation
51ZE	Minimal operations or processes
51ZF	Direct consignment
51ZG	Packing and containers for transportation
51ZH	Packaging materials and containers for retail sale
51ZI	Accessories, spare parts, and tools
51ZJ	Neutral elements
51ZK	Interchangeable materials
51ZL	De minimis
	Provisions relating to AANZFTA countries
51ZM	Interpretation
51ZN	Originating goods
51ZO	Goods wholly produced or obtained
51ZP	Calculation of regional value content
51ZQ	Accumulation
51ZR	Minimal operations and processes
51ZS	De minimis
51ZT	Accessories, spare parts, and tools
51ZU	Identical and interchangeable materials
51ZV	Treatment of packing materials and containers
51ZW	Indirect materials
51ZX	Direct consignment
	Provisions relating to Hong Kong, China
51ZY	Interpretation
51ZZ	Originating goods
	Provisions relating to Chinese Taipei
51ZZA	Interpretation
51ZZB	Originating goods
	Provisions relating to Republic of Korea
51ZZC	Interpretation
51ZZD	Originating goods
	Provisions relating to Comprehensive and Progressive Agreement for Trans-Pacific Partnership parties
51ZZE	Interpretation
51ZZF	Originating goods
	Provisions relating to PACER Plus parties
51ZZG	Interpretation
51ZZH	Originating goods
	Part 7 Excise and excise-equivalent duties
52	Time for lodgement of entry for excisable goods
52A	Circumstances in which entry to be made by owner
53	Manner of specifying volume of alcohol [Revoked]
54	When entry of excisable goods deemed to be made
55	Passing of entry of excisable goods
56	Certain goods removed from Customs controlled area exempt from entry [Revoked]
57	Payment of excise duty
57A	Specified alcoholic products: time for lodgement of entry
57B	Specified alcoholic products: time for payment of excise duty
57C	Specified alcoholic products: conditions for extension of time for lodgement of entry and payment of excise duty
58	Duty credits
58A	Nil returns
58B	Removal of motor spirits from Customs-controlled areas
58C	Excise duty on new dutiable motor spirits
	Part 8 Assessment and recovery of duty
59	Business records
59A	Interest on duty refunded on appeal
60	Goods damaged or deteriorated in condition
61	Goods destroyed, pillaged, or lost
62	Goods diminished in value
63	Goods of faulty manufacture
64	Goods abandoned to the Crown
64A	Refunds and remissions of excise-equivalent duty
65	Samples allowed free of duty
66	Security for duty on goods temporarily imported
67	Amount of drawback allowed
68	Conditions on which drawback allowed at time of entry
68A	Periodic drawbacks
68B	Late drawbacks
69	Minimum amount of drawback allowable
70	Duty not collectable on goods worth $1,000 or less
71	Minimum amount of duty refundable
71A	Interest rate for late payment, etc
71B	Remission or refund where inadvertent error by duty payer
71C	Remission of interest accruing after statement of liability issued
71D	Interest and penalties need not be collected on small amounts
71E	Refunds and remissions of interest and penalty due to COVID-19
	Part 9 Customs rulings
72	Fee for application for Customs ruling
73	Time for making of Customs ruling
	Part 10 Customs computerised entry processing systems [Revoked]
74	Application for registration [Revoked]
	Part 11 Powers of Customs officers
75	Evidence of identity and entitlement to travel
76	Disposal of samples of goods
76A	Forfeiture of electronic devices
77	Securities for payment of duty
78	Search warrant [Revoked]
78A	Search and viewing warrant [Revoked]
79	Report on emergency warrant [Revoked]
	Part 12 Seizure
80	Notice of seizure
	Part 12A Registered user systems
80A	Definitions for Part
80B	Opportunity to comment
	Registration
80C	Registration
80D	Criteria for registration
80E	Fit and proper person
80F	Competence
80G	Acting professionally
	Conditions
80H	Conditions on registration
80I	Procedure to impose, vary, or revoke conditions
	Suspension or revocation
80J	Suspension of registration
80K	Revocation of registration
80L	Urgent short-term suspension of registration
	Part 13 Customs Appeal Authorities
81	Application for appeal to be heard by Customs Appeal Authority
81A	Waiver of fee for appeal
82	Copy of application for appeal to be forwarded to chief executive
83	Publication of decisions
	Part 13A Infringement offences
83A	Infringement offences
83B	Infringement notice and reminder notice
	Part 14 Miscellaneous provisions
84	Form of declaration
85	Postal articles
86	Sale of goods by chief executive
87	Dispersal of proceeds of sale
88	Application of Act to member of Armed Forces, access to Defence area, or craft under control of Defence Force
	Schedule 1AA Transitional, savings, and related provisions
	Schedule 1 Annual licence fees for Customs-controlled areas
	Schedule 2 Forms
	Schedule 3 Infringement offences
	Schedule 3 Thai goods containing non-originating materials [Revoked]
	Schedule 3A Rules of origin for Chinese goods [Revoked]
	Schedule 4 Goods considered to be remanufactured goods
	Schedule 5 Specific rules of origin for Trans-Pacific Strategic Economic Partnership Agreement goods [Revoked]
	Schedule 6 Goods to which regulation 51U applies
	Schedule 7 Product-specific rules of origin for Australian goods [Revoked]
	Schedule 8 Rules of origin for AANZFTA goods [Revoked]
	Schedule 9 Variations to Annex 3-A (Product Specific Rules of Origin) of Republic of Korea FTA [Revoked]
	Gazette Information
	Customs and Excise (Rules of Origin—Product-specific Rules for Australian Goods) Amendment Regulations 2011
	Customs and Excise (Rules of Origin for Australian Goods—ANZCERTA Article 3) Amendment Regulations 2012
	Customs and Excise (Excise Duty—Time for Entry and Payment) Amendment Regulations 2012
	Reprint notes

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Customs and Excise Regulations 1996

Customs and Excise Regulations 1996

Order in Council

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