Customs and Excise Regulations 1996

Part 2 Customs-controlled areas

Part 2 heading: amended, on 1 October 2018, by regulation 23 of the Customs and Excise Amendment Regulations 2018 (LI 2018/149).

6 Areas required to be licensed as Customs-controlled areas

Areas used for the following purposes are required pursuant to section 56(1)(g) of the Act to be licensed as Customs-controlled areas:

(a)

the storage, by or for 1 of the following, of specified alcoholic products manufactured in a manufacturing area, where the specified alcoholic products cannot be physically accommodated within the manufacturing area:

(i)

the manufacturer of the specified alcoholic products:

(ii)

the first owner of the specified alcoholic products, if that person is not also the manufacturer of the specified alcoholic products:

(b)

the storage of imported goods, or goods manufactured in a manufacturing area, of a kind that are subject to duty, and on which such duty has not been paid, pending the sale of those goods to—

(i)

persons departing to or arriving from a country outside New Zealand; or

(ii)

persons exercising an entitlement to the supply of goods free of duty under the Act, or any other Act.

Regulation 6 heading: amended, on 1 October 2018, by regulation 23 of the Customs and Excise Amendment Regulations 2018 (LI 2018/149).

Regulation 6: amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).

Regulation 6: amended, on 1 October 2018, by regulation 23 of the Customs and Excise Amendment Regulations 2018 (LI 2018/149).

Regulation 6(a): replaced, on 1 February 2017, by regulation 6 of the Customs and Excise Amendment Regulations 2016 (LI 2016/297).