Customs and Excise Regulations 1996

70 Duty not collectable on goods worth $1,000 or less

(1)

Duty need not be collected on goods that have a Customs value equal to or less than $1,000.

(2)

The circumstances in which duty on those goods need not be collected are—

(a)

when the goods are imported by a member of the crew of any craft that arrives in New Zealand, and are declared on the crew declaration:

(b)

when an entry for home consumption in respect of the importation of the goods is made, or deemed to be made, or when no entry is required.

(3)

Notwithstanding subclause (2), this regulation shall not apply to—

(aa)

any tobacco products, that is, any goods specified in headings 24.02, 24.03, 99.60 and 99.65 of the Excise and Excise-equivalent Duties Table; or

(ab)

any alcoholic beverages, that is any goods specified in headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of the Excise and Excise-equivalent Duties Table; or

(a)

any goods in respect of which a cause of forfeiture has arisen under the Act; or

(b)

goods on which a determination under the Trade (Anti-dumping and Countervailing Duties) Act 1988 has been made, except with the permission of the Minister of Commerce.

Regulation 70 heading: replaced, on 1 December 2019, by regulation 8(1) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(1): replaced, on 1 December 2019, by regulation 8(2) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(2): amended, on 1 December 2019, by regulation 8(3)(a) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(2)(a): amended, on 1 December 2019, by regulation 8(3)(b) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(2)(b): amended, on 1 December 2019, by regulation 8(3)(c) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(3)(aa): inserted, on 8 June 2000, by section 4(1) of the Customs and Excise Amendment Act 2000 (2000 No 13)

Regulation 70(3)(aa): amended, on 1 December 2019, by regulation 8(4) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(3)(aa): amended, on 24 June 2014, by regulation 18 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 70(3)(ab): inserted, on 1 September 2007, by regulation 4 of the Customs and Excise Amendment Regulations 2007 (SR 2007/225).

Regulation 70(3)(ab): amended, on 1 December 2019, by regulation 8(5) of the Customs and Excise Amendment Regulations (No 2) 2019 (LI 2019/250).

Regulation 70(3)(ab): amended, on 24 June 2014, by regulation 18 of the Customs and Excise (Border Processing—Trade Single Window) Amendment Regulations 2014 (LI 2014/157).

Regulation 70(3)(b): amended, on 29 November 2017, by section 26(2) of the Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 (2017 No 21).