These regulations are made under sections 399, 401, and 403 of the Customs and Excise Act 2018 on the advice and with the consent of the Executive Council.

Regulations

1 Title

These regulations are the Customs and Excise Amendment Regulations 2019.

2 Commencement

These regulations come into force on 1 April 2019.

3 Principal regulations

These regulations amend the Customs and Excise Regulations 1996 (the principal regulations).

4 New Part 13A inserted

After regulation 83, insert:

Part 13A Infringement offences

83A Infringement offences

(1)

A breach of a provision of the Act specified in Schedule 3 is an infringement offence.

(2)

The infringement fee payable for an infringement offence is,—

(a)

in the case of an individual, the infringement fee specified for that offence in column 3 of Schedule 3:

(b)

in the case of a body corporate, the infringement fee specified for that offence in column 4 of Schedule 3.

83B Infringement notice and reminder notice

Infringement notices and reminder notices issued under the Act must be in the applicable form set out in Schedule 2.

5 Schedule 2 amended

In Schedule 2, after form 15, insert the forms 16 and 17 set out in Schedule 1 of these regulations.

6 New Schedule 3 inserted

After Schedule 2, insert the Schedule 3 set out in Schedule 2 of these regulations.

Schedule 1 Schedule 2 amended

r 5

Form 16 Infringement notice

r 83B

Sections 399 to 402, Customs and Excise Act 2018

Infringement notice No:

Date of notice:

Enforcement authority: New Zealand Customs Service

Address for correspondence:

Email address for correspondence:

Infringement notice issued to

Full name/body corporate name:

Full address (residential or business):

Full postal address (if different):^*

Email address:^*

Telephone No:^*

Date of birth:^{¶ *}

Gender:^{¶ *}

Occupation:^{¶ *}

Identification type (passport, driver licence, client code, other photo ID):^{¶ *}

Identification No:^{¶ *}

Identification country of issue:^{¶ *}

*If known

^¶For an individual

Alleged infringement offence details

Offence against section [number] of the Customs and Excise Act 2018.

Date:

Time:

Day of week:

Place:

Premises or craft:

Nature of alleged act or omission:

Infringement fee: $

Service details

Method of service: delivery in person/by post/other^§ [specify]

Date of service:

Serving officer ID No:

Issuing officer ID No (if different):

Address where served (eg, port, postal address, residential/business address):

^§For a body corporate

Remittance advice

Received from:

For payment for infringement notice number:

Payment method and amount: cash/EFTPOS/credit card/cheque

Payment received by (Customs officer ID No):

Date paid:

Payment of infringement fee

The infringement fee is payable within 28 days after this notice was served.

The infringement fee must be paid to the New Zealand Customs Service by cash, cheque, electronic transfer, or credit card.

Please quote the infringement notice number shown on the front of this notice for all payments.

Payment by direct credit must be made to [account number]. Enter the infringement notice number in the particulars field and leave the other fields blank.

Online credit card payment may be made via the New Zealand Customs Service website [website]. A convenience fee applies. Please allow 3 working days for the infringement notice to be loaded onto the Customs accounting system before you make payment.

Cheques must be payable to the New Zealand Customs Service, crossed and marked “Not transferable”, and sent with the infringement or reminder notice to [address].

Payment may be made at The Customhouse, 50 Anzac Avenue, Auckland or any other New Zealand Customs Service office. Refer to Customs website [website] for the location of Customs offices.

Important: Please read the summary below. You should consult a lawyer immediately if there is anything in this notice you do not understand.

Summary of rights

Infringement notice

1

This notice sets out an infringement offence you are alleged to have committed.

Payment

2

If you pay the infringement fee for the infringement offence within 28 days after you are served with this notice, no further enforcement action will be taken against you for that offence. Payments must be made to the New Zealand Customs Service by one of the payment methods specified in this notice.

Defence against prosecution if you pay infringement fee

3

You have a complete defence against proceedings for the alleged offence if the infringement fee is paid to the New Zealand Customs Service, by one of the payment methods specified in this notice, before or within 28 days after a reminder notice about the offence is served on you. Late payment, or payment by any other method, will not constitute a defence.

Further action

4

You should write to the New Zealand Customs Service at the address for correspondence shown on the front of this notice if you wish to—

(a)

raise a matter relating to the circumstances of the alleged offence for consideration by the New Zealand Customs Service; or

(b)

deny liability for the alleged offence and request a court hearing; or

(c)

admit liability for the alleged offence but have a court consider written submissions as to penalty or otherwise.

Your letter must be signed.

5

You have a right to deny liability and request a court hearing. If you do, the New Zealand Customs Service will serve you with a notice of hearing that sets out the place and time at which the matter will be heard by the court (unless the New Zealand Customs Service decides not to commence court proceedings).

Note that if the court finds you guilty of the offence, costs will be imposed as well as any penalty.

6

A request for a hearing must—

(a)

be made in writing and be signed by you; and

(b)

be delivered to the New Zealand Customs Service at the address for correspondence shown on the front of this notice; and

(c)

be delivered within 28 days after a reminder notice about the offence is served on you.

7

If you admit liability for the offence but want the court to consider your submissions as to penalty or otherwise, you should, in your letter to the New Zealand Customs Service,—

(a)

request a hearing; and

(b)

admit liability for the offence; and

(c)

set out the written submissions you want the court to consider.

The New Zealand Customs Service will then file your letter with the court (unless the New Zealand Customs Service decides not to commence court proceedings).

Note that costs will be imposed as well as any penalty.

8

If you do not pay the infringement fee and do not request a hearing in respect of the alleged offence within 28 days after you have been served with this notice, you will be served with a reminder notice (unless the New Zealand Customs Service decides not to do so).

9

If you do not pay the infringement fee and do not request a hearing in respect of the alleged offence within 28 days after you have been served with a reminder notice, the New Zealand Customs Service may start court proceedings against you. If they do, you will be liable to pay a fine equal to the unpaid infringement fee plus costs.

10

Further details of your rights and obligations are set out in section 21 of the Summary Proceedings Act 1957.

Correspondence

11

When writing to the New Zealand Customs Service about the infringement offence or making payment of an infringement fee, please include—

(a)

the infringement notice number; and

(b)

the date of the alleged offence; and

(c)

your full name or body corporate name; and

(d)

your address and email address; and

(e)

the course of action you are taking in relation to the offence.

All correspondence and queries should be sent to the New Zealand Customs Service at the postal or email address for correspondence shown on the front of this notice.

Form 17 Reminder notice

r 83B

Sections 399 to 402, Customs and Excise Act 2018

Reminder notice No:

Date of notice:

Enforcement authority: New Zealand Customs Service

Address for correspondence:

Email address for correspondence:

Reminder notice issued to

Full name/body corporate name:

Full address (residential or business):

Full postal address (if different):^*

Email address:^*

Telephone No:^*

Date of birth:^{¶ *}

Gender:^{¶ *}

Occupation:^{¶ *}

Identification type (passport, driver licence, client code, other photo ID):^{¶ *}

Identification No:^{¶ *}

Identification country of issue:^{¶ *}

*If known

^¶For an individual

Alleged infringement offence details

Offence against section [number] of the Customs and Excise Act 2018.

Date:

Time:

Day of week:

Place:

Premises or craft:

Nature of alleged act or omission:

Infringement fee: $

Service details of infringement notice

Infringement notice number:

Method of service: delivery in person/by post/other^§ [specify]

Date of service:

Serving officer ID No:

Issuing officer ID No (if different):

Address where served (eg, port, postal address, residential/business address):

Person served (if not alleged offender):^§

Service details of reminder notice

Method of service: delivery in person/by post/other^§ [specify]

Date of service:

Serving officer ID No:

Address where served (eg, port, postal address, residential/business address):

§ For a body corporate

Payment of infringement fee

The infringement fee was payable within 28 days after the infringement notice was served and remains payable.

The last day for payment of the infringement fee is 28 days after the date of service of this notice.

The infringement fee must be paid to the New Zealand Customs Service by cash, cheque, electronic transfer, or credit card.

Please quote the infringement notice number shown on the front of this notice for all payments.

Payment by direct credit must be made to [account number]. Enter the infringement notice number in the particulars field and leave the other fields blank.

Online credit card payment may be made via the New Zealand Customs Service website [website]. A convenience fee applies.

Cheques must be payable to the New Zealand Customs Service, crossed and marked “Not transferable”, and sent with the infringement or reminder notice to [address].

Payment may be made at The Customhouse, 50 Anzac Avenue, Auckland or any other New Zealand Customs Service office. Refer to Customs website [website] for the location of Customs offices.

Important: Please read the summary below. You should consult a lawyer immediately if there is anything in this notice you do not understand.

Summary of rights

Reminder notice

1

You have not paid the infringement fee described on the front page, or asked for a hearing, within 28 days after you were served with the infringement notice. That is why you have been served with this reminder notice.

Payments

2

If you enter into a time-to-pay arrangement with the New Zealand Customs Service in respect of the infringement fee (which can be done under section 21(3A) or (3C)(a) of the Summary Proceedings Act 1957), paragraphs 4(b) and (c), 5, 6, and 7 below do not apply, and you are not entitled either to request a hearing to deny liability or to ask the court to consider any submissions (as to penalty or otherwise) in respect of the infringement.

Defence against prosecution if you pay infringement fee

3 Further action

4

You should write to the New Zealand Customs Service at the address for correspondence shown on the front of this notice if you wish to—

(a)

raise a matter relating to the circumstances of the alleged offence for consideration by the New Zealand Customs Service; or

(b)

deny liability for the alleged offence and request a court hearing; or

(c)

admit liability for the alleged offence but have a court consider written submissions as to penalty or otherwise.

Your letter must be signed.

5

Note that if the court finds you guilty of the offence, costs will be imposed as well as any penalty.

6

A request for a hearing must—

(a)

be made in writing and be signed by you; and

(b)

be delivered to the New Zealand Customs Service at the address for correspondence shown on the front of this notice; and

(c)

be delivered within 28 days after this reminder notice is served on you.

7

If you admit liability for the offence but want the court to consider your submissions as to penalty or otherwise, you should, in your letter to the New Zealand Customs Service,—

(a)

request a hearing; and

(b)

admit liability for the offence; and

(c)

set out the written submissions you want the court to consider.

The New Zealand Customs Service will then file your letter with the court (unless the New Zealand Customs Service decides not to commence court proceedings).

Note that costs will be imposed as well as any penalty.

8

If you do not pay the infringement fee and do not request a hearing in respect of the alleged offence within 28 days after you have been served with this reminder notice, the New Zealand Customs Service may start court proceedings against you. If they do, you will be liable to pay a fine equal to the unpaid infringement fee plus costs.

9

Further details of your rights and obligations are set out in section 21 of the Summary Proceedings Act 1957.

Correspondence

10

When writing to the New Zealand Customs Service about the infringement offence or making payment of an infringement fee, please include—

(a)

the infringement notice number or reminder notice number; and

(b)

the date of the alleged offence; and

(c)

your full name or body corporate name; and

(d)

your address and email address; and

(e)

the course of action you are taking in relation to the offence.

All correspondence and queries should be sent to the New Zealand Customs Service at the postal or email address for correspondence shown on the front of this notice.

Schedule 2 New Schedule 3 inserted

r 6

Schedule 3 Infringement offences

r 83A

Column 1	Column 2	Column 3	Column 4
Section of Act	General description of offence	Infringement fee for individual ($)	Infringement fee for body corporate ($)
18(3)	Person leaves or boards arriving craft without authorisation	400	400
20(1)	Person leaves or boards arriving craft before inward report made	400	400
23(1)	Person in charge of arriving craft— fails to immediately report to Customs officer or constable; or allows unloading of goods, or crew or passengers to leave vicinity of craft, without consent; or fails to comply with directions in respect of goods or persons	400	400
23(2)(a)	Person unloads goods from arriving craft without consent, or crew member or passenger leaves vicinity of arriving craft without consent	400	400
23(2)(b)	Crew member or passenger fails to comply with Customs officer’s direction	400	400
25(1)(a)	Owner or person in charge of arriving craft fails to provide inward report within prescribed time	400	400
25(1)(b)	Owner or person in charge of arriving craft provides inward report otherwise than in accordance with chief executive’s rules or without supporting documents	400	400
25(2)	Person in charge of arriving craft fails to comply with Customs direction	400	400
27(1)(a)	Owner or person in charge of arriving craft, or crew member or passenger, refuses to answer Customs officer’s question	400	800
27(1)(c)	Owner or person in charge of arriving craft, or crew member or passenger, fails to comply immediately with Customs officer’s request to produce documents	400	800
38(1)(a)	Person in charge of craft seeking clearance certificate fails to provide advance notice of departure, or provides it otherwise than in accordance with chief executive’s rules	400	400
38(1)(b)	Person in charge of craft seeking clearance certificate fails to produce document required by Customs officer	400	400
38(1)(c)	Person in charge of craft seeking clearance certificate refuses to answer Customs officer’s question	400	400
40(1)(a)	Person in charge of departing craft fails to produce certificate of clearance when required by Customs officer	400	400
40(1)(b)	Person in charge of departing craft refuses to answer Customs officer’s question	400	400
68(4)	Person uses area that is not Customs-controlled area for a purpose that must be undertaken only in Customs-controlled area	400	800
69(1)	Person fails to comply with term, condition, or restriction of licence for Customs-controlled area	400	800
71(1)	Licensee of Customs-controlled area fails to comply with requirement to provide facilities to Customs or to store goods	400	800
79(1)	Person unloads goods without permit or authorisation, or where safety is threatened	400	400
132(1)	Purchaser does not retain possession or control of goods as directed by chief executive pending dispute resolution	400	800
180(1)	Person with custody of seized goods fails to keep them safe or produce them when required, or alters or disposes of them	400	400
202(1)	Person fails to state name and details, or to produce evidence of identity or entitlement to travel, on demand by Customs officer	400	400
217(1)	Person fails to stop using electronic communication device where sign prohibits use and where directed to do so by Customs officer	400	400
219(1)	Person fails to produce evidence of identity, entitlement to travel, or other matters, on demand by Customs officer	400	400
234(1)(a)	Licensee of Customs-controlled area fails to account for goods or produce documents relating to movement of goods when required by chief executive	400	800
234(1)(b)	Licensee of Customs-controlled area fails to produce goods when required by Customs officer	400	800
234(1)(c)	Person in control of goods fails to produce them for inspection when required by chief executive	400	800
246(1)	Person with custody of detained goods fails to keep them safe or produce them when required, or alters or disposes of them	400	400
253(1)(a)	Owner, importer, exporter, or manufacturer of goods fails to produce documents, allow copying, or appear and answer questions	400	800
253(1)(b)	Person required to do so during investigation, audit, or debt recovery fails to produce documents, allow copying, or answer questions about documents	400	800
280(1)	Licensee of CASE fails to comply with requirement to provide facilities to Customs or to store goods	400	800
331(1)	Registered user fails to comply with unique user identifier security conditions	400	400
331(2)	Unregistered person uses unique user identifier to authenticate transmission to registered user system	400	400
331(3)	Registered user or nominated representative uses unique user identifier that is not theirs to authenticate transmission to registered user system	400	400
356(1)	Licensee, importer, or exporter (or agent) or authorised certification body fails to keep records as required	400	800
356(3)	Licensee, importer, or exporter (or agent) or authorised certification body fails to make records available, provide copies, or answer questions about them	400	800
358(3)	Person who is required to give Customs access to records fails to provide access in prescribed form and manner	400	800
359(1)(a)	Person alters goods that are subject to the control of Customs	400	800
359(1)(b)	Person interferes with goods that are subject to the control of Customs	400	800
359(1)(c)	Person unpacks or repacks goods that are subject to the control of Customs	400	800
359(1)(d)	Person removes goods that are subject to the control of Customs from where Customs officer directed that they be stored	400	800
361(2)	Person opens, alters, breaks, or erases seal, mark, etc, used by Customs officer on any goods or craft without permission	400	800
361(4)	Person in charge of craft fails to ensure no one opens, alters, breaks, or erases seal, mark, etc, used by Customs officer on any goods or craft without permission	400	800
362(1)(a)	Person uses Customs-approved export seal in relation to package of goods without authority	400	800
362(1)(b)	Person alters, removes, damages, or otherwise interferes with Customs-approved export seal used in relation to package of goods without authority	400	800
362(1)(c)	Person uses approved seal, mark, etc, otherwise than in accordance with Customs-approved secure exports scheme without authority	400	800
362(1)(d)	Person tampers or interferes with sealed Customs package by adding other goods to package without authority	400	800
363(1)(a)	Person required to make entry fails to do so as required	400	800
363(1)(b)	Licensee of Customs-controlled area fails to make nil return as required or importer fails to amend assessment as to value of goods when required	400	800
364(1)(a)	Person makes erroneous or defective entry	400	800
364(1)(b)	Person makes erroneous or defective return	400	800
364(1)(c)	Person makes erroneous or defective amendment of assessment	400	800
366(1)(a)	Person makes declaration or written statement that is erroneous in a material particular	400	800
366(1)(b)	Person produces or delivers documents that are erroneous in a material particular	400	800
367(1)	Person produces or delivers documents that are not genuine	400	800
382(2)	Person enters Customs-controlled area that is being or about to be used for purposes for which it is licensed without permission	400	400
382(3)	Person fails to leave Customs-controlled area after being directed to do so by Customs officer	400	400
383(1)(a)	Person required to answer question fails or refuses to do so	400	800
383(1)(b)	Person required to answer question gives incorrect answer	400	800
386(1)	Person possesses or brings to New Zealand incomplete documents capable of being used for purposes of Customs and Excise Act 2018	400	400
388(1)(a)	Person imports, unships, or lands prohibited imports	400	800
388(1)(b)	Person exports, or transports with intent to export, prohibited exports	400	800
388(1)(c)	Exporter fails to inform Secretary of Foreign Affairs and Trade of goods potentially to be used for prohibited uses	400	800
388(1)(d)	Person removes prohibited imports from Customs-controlled area	400	800
388(1)(e)	Person fails to comply with conditions of licence, permit, or consent to import or export prohibited goods	400	800
393(1)(a)	Exporter fails to enter goods for export in accordance with the chief executive’s rules, or exporter or other person— loads goods for export before entry is made and passed: fails to export goods in accordance with entry: relands goods for export in New Zealand	400	400
393(1)(b)	Exporter fails to comply with request of Customs officer in relation to goods being entered for export	400	400
419(1)	Person fails to keep or maintain records that they are required by levy order to keep or maintain	400	800
419(2)	Person fails to make return that they are required by levy order to make	400	800
419(4)	Person who is required by levy order to keep records fails to produce them when required by auditor to do so	400	800

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations amend the Customs and Excise Regulations 1996, which are in force under the Customs and Excise Act 2018 (the Act). They come into force on 1 April 2019.

These regulations prescribe—

the offences against the Act that are infringement offences; and
the infringement fees payable for the infringement offences; and
the form of infringement notice and reminder notice for use under the Act.

Regulatory impact assessment

The New Zealand Customs Service produced a regulatory impact assessment on 1 May 2018 to help inform the decisions taken by the Government relating to the contents of this instrument.

A copy of this regulatory impact assessment can be found at—

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 28 February 2019.

These regulations are administered by the New Zealand Customs Service.