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).
5A Activities of Customs officer on cruise ships en route to New Zealand

The following classes of decisions and activities of a Customs officer, if made or carried out on board a cruise ship that is outside, but en route to, New Zealand, are prescribed for the purposes of section 411 of the Act (and are therefore to be treated as having been made or carried out in New Zealand):


assessing border risk in relation to the craft and its passengers and crew members:


collecting, storing, and transmitting information:


calculating any duty payable on goods being imported by any of the passengers or crew members:


recommending that further action be taken by Customs in relation to the craft or any of its passengers or crew members.

Regulation 5A: inserted, on 1 October 2018, by regulation 5 of the Customs and Excise Amendment Regulations 2018 (LI 2018/149).