Customs and Excise Amendment Regulations 2018


Coat of Arms of New Zealand

Customs and Excise Amendment Regulations 2018

Patsy Reddy, Governor-General

Order in Council

At Wellington this 20th day of August 2018

Her Excellency the Governor-General in Council

These regulations are made under sections 403, 408, and 411 of the Customs and Excise Act 2018


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


to the extent that the regulations are made for the purposes of section 171 of that Act, on the recommendation of the Minister of Customs made after being satisfied of the matters set out in section 171(2).


3Principal regulations
4Regulation 3 revoked (Working hours of Customs)
5New regulation 5A inserted (Activities of Customs officer on cruise ships en route to New Zealand)
5AActivities of Customs officer on cruise ships en route to New Zealand
6Regulation 21 amended (When entry of imported goods to be made)
7Regulation 25 amended (Certain imported goods exempt from entry)
8Regulation 26 amended (Certain goods deemed to be entered)
9Regulation 29 amended (Goods for export exempt from entry)
10New regulation 31A inserted (Importer to amend assessment that includes provisional Customs value)
31AImporter to amend assessment that includes provisional Customs value
11Regulation 57C amended (Specified alcoholic products: conditions for extension of time for lodgement of entry and payment of excise duty)
12New regulations 58A to 58C inserted
58ANil returns
58BRemoval of motor spirits from Customs-controlled areas
58CExcise duty on new dutiable motor spirits
13Regulation 59 amended (Business records)
14New regulation 59A inserted (Interest on duty refunded on appeal)
59AInterest on duty refunded on appeal
15Regulation 68 amended (Conditions on which drawback allowed)
16New regulations 68A and 68B inserted
68APeriodic drawbacks
68BLate drawbacks
17New regulations 71A to 71D inserted
71AInterest rate for late payment, etc
71BRemission or refund where inadvertent error by duty payer
71CRemission of interest accruing after statement of liability issued
71DInterest and penalties need not be collected on small amounts
18Regulation 72 replaced (Fee for application for Customs ruling)
72Fee for application for Customs ruling
19Regulation 73 amended (Time for making of Customs ruling)
20New regulation 76A inserted (Forfeiture of electronic devices)
76AForfeiture of electronic devices
21New Part 12A inserted
80ADefinitions for Part
80BOpportunity to comment
80DCriteria for registration
80EFit and proper person
80GActing professionally
80HConditions on registration
80IProcedure to impose, vary, or revoke conditions
80JSuspension of registration
80KRevocation of registration
80LUrgent short-term suspension of registration
22Schedule 2 amended
23Further amendments to principal regulations
Explanatory note
Administrative Information