Customs and Excise (Border Processing Levy) Order 2015

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Reprint as at 1 October 2018

(LI 2015/262)

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 9th day of November 2015

Present:
The Right Hon John Key presiding in Council

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.

This order is administered by the New Zealand Customs Service.

Pursuant to section 288B of the Customs and Excise Act 1996, His Excellency the Governor-General makes the following order, acting—

on the advice and with the consent of the Executive Council; and

on the recommendation of the Minister of Customs made after consultation in accordance with section 288B(4) of the Customs and Excise Act 1996.

1	Title
2	Commencement
3	Interpretation
	Initial levy period
4	Levy rates for initial levy period
	Later levy periods
5	Levy rates for later levy periods
6	Levy rate for arriving travellers other than arriving cruise ship travellers
7	Levy rate for arriving cruise ship travellers
8	Levy rate for departing travellers other than departing cruise ship travellers
9	Levy rate for departing cruise ship travellers
10	Resetting of levy rates
	Exemptions
11	Travellers exempt from levy
	When and how levy is to be paid
12	Collection agents
13	Payment of levy
14	Extension of time for payment of levy by collection agent
15	Additional levy if levy paid late
16	Chief executive to issue notices to collection agents requiring payment of levy
	Returns, records, and auditors
17	International air service licensees to make returns relating to travellers exempt under clause 11(1)(l)
18	Cruise lines to make returns relating to travellers exempt under clause 11(1)(m)
19	Records to be kept by collection agents
20	Records to be kept by chief executive
21	Remuneration of auditors
	Gazette Information
	Reprint notes