Pursuant to section 287 of the Customs and Excise Act 1996, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title

2 Commencement

3 Principal regulations amended

4 Annual licence fees

5 New Schedule 1 substituted

Schedule
New Schedule 1 substituted

Regulations

1 Title

These regulations are the Customs and Excise (Fees) Amendment Regulations 2008.

2 Commencement

These regulations come into force on 1 July 2008.

3 Principal regulations amended

These regulations amend the Customs and Excise Regulations 1996.

4 Annual licence fees

Regulation 10 is amended by adding the following subclause:
- “(5) Where alternative amounts are shown in Schedule 1 for a fee payable in respect of any Customs controlled area, the fee is the lower amount if the total gross revenues obtained by the licensee, in the most recently completed fiscal year, from the sale of dutiable goods held in the Customs controlled area or areas did not exceed $200,000; in all other cases the fee is the higher amount.”

5 New Schedule 1 substituted

Schedule 1 is revoked and the Schedule 1 set out in the Schedule of these regulations substituted.

r 5

Schedule 1
Annual licence fees for Customs controlled areas

r 10

Customs controlled area Annual licence fee* ($)

Customs controlled area licensed for the purpose specified in section 10(c) of the Act
675.00

Customs controlled area licensed for the purpose specified in section 10(b) of the Act:

(a)
where a new licence is granted to the applicant in respect of the area:
2,812.50

(b)
where a licence is already held:

(i)
higher
2,812.50

(ii)
lower
450.00

Customs controlled area licensed for the purpose specified in regulation 6(b):

(a)
where a new licence is granted to the applicant in respect of the area:
2,812.50

(b)
where a licence is already held:

(i)
higher
2,812.50

(ii)
lower
450.00

Customs controlled area licensed for the purpose specified in section 10(b) of the Act and for the purpose specified in regulation 6(b):

(a)
where a new licence is granted to the applicant in respect of the area:
2,812.50

(b)
where a licence is already held:

(i)
higher
2,812.50

(ii)
lower
450.00

*The fees prescribed in this schedule are inclusive of goods and services tax under the Goods and Services Tax Act 1985.

Customs controlled area		*Annual licence fee ($)**
Customs controlled area licensed for the purpose specified in section 10(c) of the Act		675.00
Customs controlled area licensed for the purpose specified in section 10(b) of the Act:
(a)	where a new licence is granted to the applicant in respect of the area:		2,812.50
(b)	where a licence is already held:
	(i)	higher		2,812.50
	(ii)	lower		450.00
Customs controlled area licensed for the purpose specified in regulation 6(b):
(a)	where a new licence is granted to the applicant in respect of the area:		2,812.50
(b)	where a licence is already held:
	(i)	higher		2,812.50
	(ii)	lower		450.00
Customs controlled area licensed for the purpose specified in section 10(b) of the Act and for the purpose specified in regulation 6(b):
(a)	where a new licence is granted to the applicant in respect of the area:		2,812.50
(b)	where a licence is already held:
	(i)	higher		2,812.50
	(ii)	lower		450.00

Martin Bell,
for 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, which come into force on 1 July 2008, amend the Customs and Excise Regulations 1996.

The regulations amend the annual licence fees payable by licensees in respect of customs controlled areas. The existing fees remain unchanged except for a reduced fee of $450 that is set for the renewal of licences held by licensees whose total gross revenues obtained, in the previous fiscal year, from the sale of dutiable goods did not exceed $200,000.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 29 May 2008.

These regulations are administered by the New Zealand Customs Service.

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Customs and Excise (Fees) Amendment Regulations 2008