- Contents
- Part 5 Prohibited imports and prohibited exports
- Part 13 Offences and penalties
- Schedule 2 Valuation of goods for the purposes of theTariff
Reprint as at 1 January 2011
Customs and Excise Act 1996
Public Act 1996 No 27 Date of assent 4 June 1996 Commencement see section 1 Title Contents Page 18 1 Short Title and com me ncement 18 2 3 Interpretation Act to bind the Cro wn 18 33 4 Application of Act i n c ertain cases 33 Part 1 A dministration 5 New Zealand Custo ms Service 35 6 7 8 Authorised persons Identity cards Customs flag 35 36 36 Part 2
Customs places Customs controlled areas, and Customs-approved areas for storing exports
Note
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
Ageneraloutlineofthesechangesissetoutinthenotesattheendofthisreprint,togetherwith other explanatory material about this reprint.
This Act is administered by the New Zealand Customs Service.
10 Customs controlled areas 37 11 Application for licence 38 12 Grant or refusal of licence 38 13 Variation or revocation of conditions 39 14 Revocation or suspension of licence 40 15 Surrender of licence 40 16 Closing of Customs controlled area 40 17 Liabilities not affected by ceasing to act as licensee 41 18 Customs facilities in Customs controlled areas 41 19 Storage charges 42
Customs-approved areas for storing exports (CASEs)
19A Purpose of sections 19B to 19H 42 19B Areas that may be licensed as CASEs 43 19C Application for area to be licensed as CASE 43 19D Licences for CASEs 44 19E Access of Customs officers to CASEs 44 19F Examination of goods to be exported and that have been 44 brought to CASE 19G Detainingandsearchingvehiclesforgoodstobeexported 45 and that have been brought to CASE 19H Customs facilities in CASEs 45
Part 3 Arrival and departure of goods, persons, and craft
20 Goods subject to control of Customs 46
Arrival of craft into New Zealand
21 Advice of arrival, etc 48 22 Requirement to answer questions 49 23 Bringing-to of ship 50 24 Craft to arrive at nominated Customs place only 51 25 Craft arriving at place other than nominated Customs 51 place 26 Inward report 53
27 Persons arriving in New Zealand to report to Customs 54 officer or Police station 28 Disembarkation 54 29 Baggage to be presented 55
30 Persons departing from New Zealand to depart from 55
Customs place 31 Embarkation 56 32 Outgoing baggage to be presented 56
Further requirements relating to persons arriving in or departing from New Zealand
32A Use of electronic communication devices prohibited in 56 certain places 32B Completion of processing under Immigration Act 2009 57 and Biosecurity Act 1993 32C Cases requiring investigation for public health or law 59 enforcement purposes
33 Clearance of craft 60 34 Certificate of clearance 61 34A Fees and charges relating to granting certificate of 62
clearance 35 Boarding of outward craft 63 36 Production of certificate of clearance 63 37 Departure to be from Customs place only 63 38 Regulations relating to stores for craft 64
Part 3A Customs access to and use of information about border-crossing goods, persons, and craft
38A Interpretation 65 38B Purpose of this Part 66
Who must give Customs access to information
38C Persons to whom section 38D or section 38E applies 67
Information to which access must be given
38D Information about border-crossing craft 67 38E Information about border-crossing persons 68 38F Further provisions about giving Customs access to 68
information under section 38D or section 38E
Use of information to which access must be given
38G Controls on use by Customs of information 69
Searching and viewing by Customs of information about border-crossing persons
38H Information about travel within 28-day period 70 38I Information about other travel may be searched for 71
information relating to travellers within 28-day period 38J Search and viewing warrants 72 38K Search and viewing without warrant in emergencies 73 38L Procedure if viewing of information not authorised 74 38M Security of applications for warrants 75 38N Information and disclosure in section 38M(7) 76
38O Disposal of information collected by Customs 77 38P Protection of persons acting under authority of Part 78 38Q Part does not limit other access to or use of information 78
Part 4 Entry and accounting for goods
39 Entry of imported goods 79 40 Regulations relating to entry of imported goods 80 40A Fees and charges relating to importation of goods 80 41 Imported goods to be dealt with according to entry 81 42 Cancellation and amendments of entries[Repealed] 81 43 Unloading goods 81 44 Craft imported otherwise than as cargo 81 45 Samples or illustrations 82
Transportation within New Zealand
46 Transportation of imported goods 82 47 Removal of goods from Customs controlled area 82 48 Temporary removal of goods from Customs controlled 83
49 Entry of goods for export 84 50 Regulations relating to entry of goods for export 85 50A Fees and charges relating to exportation of goods 85 51 Goods for export to be dealt with according to entry 86 52 Goods for export not to be landed 87 53 Time of exportation 87
53A Customs seal may be used in relation to goods for export 87
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53B Warning notices for packages in relation to which seal 88 used
Customs-approved secure exports schemes
53C Chief executive may approve secure exports scheme 90 53D Purpose of secure exports scheme 91 53E Matters to be specified in secure exports scheme 91 53F Matters to be acknowledged in secure exports scheme 92 53G Goods to be exported under Customs-approved secure 93 exports scheme may be exported under drawback 53H Use of Customs seals in relation to goods to be exported 93 under Customs-approved secure exports schemes 53I Exportersmaybeinvolvedinexportationofgoodsoutside 94 Customs-approved secure exports scheme 53J Review of Customs-approved secure exports scheme 94
Part 5 Prohibited imports and prohibited exports
54 Prohibited imports 94 55 Duration of Orders in Council prohibiting imports 96 56 Prohibited exports 96 57 Duration of Orders in Council prohibiting exports 101 58 Production of licence or permit for goods 101
59 Certain terms defined in Tariff Act 1988 102
60 Importer to specify Customs value on entry 102 61 Amendment of valuation assessment 102 62 Foreign currency 103 63 Crown’s right of compulsory acquisition 103
Origin and preferential Tariff provisions
64 Origin of fish or other produce of the sea 104 64A New Zealand certificates of origin for goods for export to 105 party to free trade agreement 64B Bodies authorised to issue New Zealand certificates of 107 origin 64C Regulations relating to New Zealand certificates of origin 107 and certification bodies 65 Regulations for determining country of produce or 107 manufacture
66 Conditions precedent to entry of goods at preferential 108 rates of duty 67 Unsubstantiated preference claims 109
Part 7 Excise and excise-equivalent duties
68 Manufacture of excisable goods 109 68A Exemption for tobacco manufactured for personal use 109 68B Exemption for alcohol manufactured for personal use 110 69 Goods deemed to have been manufactured 110 70 Entry of excisable goods 111 71 Regulations relating to entry of excisable goods 111 72 Removal for home consumption 112 73 Excise duty on goods manufactured in manufacturing 112 areas 74 Excisedutyongoodsmanufacturedoutsidemanufacturing 114 area 75 Excise-equivalent duty on imported goods 114 75A Accident compensation levies are additional to excise 115 duty on motor spirits[Repealed] 76 Excise duty a Crown debt 115 76A Interpretation 116 76B Certification of 2010 Excise and Excise-equivalent Duties 116 Document 76C Access to Excise and Excise-equivalent Duties Table 117 76D Regulations (Disallowance) Act 1989 and Acts and 118 Regulations Publication Act 1989 76E Judicial notice of Table 119 76F Evidence of Table 119 76G Table may be amended, and must be interpreted, as if it 119 were an enactment 76H References to Schedule 3 120 77 Modification of rates of excise duty and excise-equivalent 120 duty 78 Power to amend Excise and Excise-equivalent Duties 121 Table for certain purposes 79 Indexation of rates of excise duty and excise-equivalent 121 duty on alcoholic beverages and tobacco products 79AA Increases of 10% on 1 January 2011 and 2012 must be 123 made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
79A Power to alter rates of excise duty and excise-equivalent 124 duty on motor spirits by Order in Council 80 Certain Orders in Council subject to confirmation 125 81 Power of Governor-General in Council to suspend, remit, 126 refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
82 Duty payable on goods consumed before removal from 127 manufacturing area 83 Excise duty and excise-equivalent duty on spirits and 127 other alcoholic beverages if approval not complied with 84 Assessment of excise duty on beer or wine otherwise 128 exempt 85 Duty credits 129
Part 8 Assessment and recovery of duty
86 Duty on imported goods a Crown debt 130 87 Additional duty imposed 131 88 Assessment of duty 132 89 Amendment of assessment 132 90 Due date for payment of duty 133 91 Assessment presumed to be correct 134 92 Obligation to pay duty not suspended by appeal 134 93 Chiefexecutivetopayinterestondutyrefundedonappeal 134 94 Limitation of time for amendment of assessments 136 95 Keeping of business records 136 95A Giving Customs access to business records 137 96 Meaning of related 138 97 Duty a charge on goods 139 98 Application of section 99 141 99 Rights and duties of chief executive in recovery of duty 141 100 Application of section 101 144 101 Ranking of duty 145 102 Release of goods subject to duty 146 103 Liability for duty on goods wrongfully removed or 146 missing 104 Liability of owners of craft for duty on goods unlawfully 147 landed 105 Effect of payment of duty by one person on liability of 148 other persons
106 Incidence of altered duties 148 107 Assessment of duty in particular cases 149 108 Goods from the Cook Islands and Niue 149 109 Reimportation of goods exported 150 110 Importer, etc, leaving New Zealand 150
Refunds, remissions, and drawbacks of duty
111 Chief executive may refund duty paid in error 151 112 Refunds of duty on goods under Part 2 of Tariff 151 113 Other refunds and remissions of duty 152 114 Power to apply refunds towards payment of other duties 153 115 Recovery of duty refunded in error 153 116 Goods temporarily imported 153 117 Drawbacks of duty on certain goods 155 118 Regulations may prescribe minimum duty collectable or 156
refundable and minimum drawback allowable
119 Application for Customs ruling 157 120 Making of Customs ruling 159 121 Notice of Customs ruling 159 122 Effect of Customs ruling 160 123 Confirmation of basis of Customs ruling 160 124 Amendment of Customs ruling 161 125 Cessation of Customs ruling 161 126 Appeal from decisions of chief executive 162 127 No liability where Customs ruling relied on 162
Part 10 Administrative penalties
128 Imposition of penalty 163 129 Obligation to pay penalty not suspended by appeal 167 130 No penalty in certain cases 167
Part 11 Customs computerised entry processing systems
131 Access to Customs computerised entry processing 168
systems 132 Application to be registered user 168 133 Registered users to be allocated unique user identifier 169 134 Use of unique user identifier 169 134A Conditions may be imposed on registered users 170
135 Suspension or cancellation of registration of registered 170 user 136 Customs to keep records of transmissions 172
Part 12 Powers of Customs officers
137 Patrols and surveillance 172 138 Landing or mooring of Customs craft 172 139 Boarding craft 173 140 Searching of craft 174 141 Securing goods on craft 175 142 Firing on ship 175 143 Detention of craft 175 144 Searching vehicles 176 145 Questioning persons about goods and debt 178 145A Questioning persons about identity, address, travel 179 movements and entitlement, and other matters 146 Questioning employees of airlines, shipping companies, 181 owners or operators of certain vehicles, etc 147 Evidence of identity and entitlement to travel 182 147A Evidence of answers to questions under section 145A 183 148 Detention of persons questioned about goods or debt 184 148A Detention of person questioned under section 145A 185 148B Detention of persons committing or about to commit 186 certain offences 148C Detentionforpublichealthorlawenforcementpurposes 189 149 Persons to whom sections 149A, 149B(1), and 149BA 190 apply 149A Preliminary search of persons by use of aids 190 149B Searching of persons if reasonable cause to suspect items 191 hidden 149BA Searching of persons for dangerous items 192 149C Seizure of items found 194 149D Rights of persons detained under section 149B 194 150 Access of Customs officers to Customs controlled area 195 151 Examination of goods subject to control of Customs 195 152 Examination of goods no longer subject to control of 197 Customs 153 Accounting for goods 197 154 Production of goods 198 155 Verification of entries 198 155A Cancellation and amendment of entries 198 156 Securities for payment of duty 199
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157 New securities may be required 200 158 Written authority of agents 200 159 Audit or examination of records 200 160 Requisition to produce documents 201 161 Further powers in relation to documents 202 162 Privilege in respect of confidential communications 203 betweenlegalpractitionersandbetweenlegalpractitioners and their clients 163 Documents in foreign language 204 164 Chief executive may take possession of and retain 204 documents and records 165 Copying of documents obtained during search 205 166 Retentionofdocumentsandgoodsobtainedduringsearch 205 166A Detentionofgoodssuspectedtobeinstrumentofcrimeor 207 tainted property 166B Return of cash necessary to satisfy essential human needs 208 166C Further provisions about detention under section 166A 208 166D Return of goods detained under section 166A 209 166E Extension of 7-day period in section 166D(1)(a) 210 166F Custody of certain goods detained under section 166A 211 167 Search warrants 212 168 Entry and search under warrant 212 168A Searching of persons for dangerous items when executing 216 search warrant 168B Detention of dangerous items 217 169 Search warrant to be produced 217 170 Duty to inform owner where thing seized 218 171 Emergency warrants 218 172 Use of aids by Customs officer 220 173 Conditions applying to entry of buildings 220 174 Arrest of suspected offenders 221 175 Protection of persons acting under authority of Act 222 175A Seizure and detention of dangerous civil aviation goods 222 175B Unlawful travel document 223 175C Seizureanddetentionofgoodssuspectedtobecertainrisk 224 goods or evidence of commission of certain offences
Part 13 Offences and penalties
Offences in relation to Customs
176 Threatening or resisting Customs officer 225 177 Obstructing Customs officer or interfering with Customs 226 property
177A False allegation or report to Customs officer 226 178 Personation of Customs officer 227 179 Counterfeit seals, stamps, markings, substances, or 227 devices 180 Obligations of persons arriving in or departing from New 228 Zealand 181 Unauthorised presence in certain Customs controlled 228 areas 182 Unauthorised access to or improper use of Customs 229 computerised entry processing system 183 Interference with Customs computerised entry processing 229 system 184 Offences in relation to security of, or unauthorised use 230 of, unique user identifiers
Offences in relation to Customs officers’ powers
185 Failure to answer questions 230 186 Failure to produce evidence of identity, entitlement to 231 travel, or other matters 187 Failure to produce or account for goods 231 188 Failure to comply with requisition 231 188A Failure or refusal to remain at place 232
Offences in relation to Customs controlled areas
189 Use of area without licence 232 190 Failure to comply with conditions of licence 233
Offences in relation to arrival and departure of craft and persons
191 Offences in relation to arrival of craft 233 192 Offences in relation to inward report 235 193 Offences in relation to departure of craft 235 194 Offences in relation to outward report 236 194A Failure to comply with requirement to cease using 237 electronic communication device 195 Defences 237
196 Adapting craft for smuggling 237 197 Interference with seals, etc 237 198 Interference with cargo 238 199 Unloading goods without authorisation 238 200 Offences in relation to manufacture, movement, and 239 storage of goods
201 Interference with goods 241 202 Contravention of direction of chief executive under 241 section 97 203 Offences in relation to entries 241 204 Offences in relation to declarations and documents 242 205 Offences in relation to records 243 205A Offences relating to failure to give Customs access to 245 information 205B Offence relating to disclosing whether required to give 245 Customs access to information 206 Possession of incomplete documents 246 207 Offences in relation to use of goods 246 208 Provisionsrelatingtooffencesagainstsections203to207 247 209 Offences in relation to importation or exportation of 247 prohibited goods 209A Publications imported or exported in course of official 250 duties 210 Offences in relation to exportation of goods 251 210A Offences in relation to Customs seals and 252 Customs-approved secure exports schemes 211 Defrauding the revenue of Customs 253 212 Possession or custody of uncustomed goods or prohibited 254 imports 213 Purchase, sale, exchange, etc, of uncustomed goods or 254 prohibited imports 214 Possession or control of concealed goods 255 215 Offences in relation to seized goods 256 215A Offences in relation to certain detained goods 256 216 Offences in relation to Customs Appeal Authorities 256
Miscellaneous provisions relating to offences
217 Liability of officers of corporations 258 218 Liability of principal and agent 258 219 Attempts 259 220 Offences punishable on summary conviction 259 221 Laying of information 259 222 Court may order payment of money in respect of duty 260 223 Power of chief executive to deal with petty offences 260
Part 14 Forfeiture and seizure
224 Application of this Part 261 225 Goods forfeited 261
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226 Procedure for seizure 264 227 Notice of seizure 265 228 Forfeiture to relate back 266 229 Delivery of goods seized on deposit of value 266 230 Sale of certain seized goods 266
Applications to review seizure of goods
231 Application for review of seizure 267 232 Conduct of review 268 233 Decision on review 268 234 Matters concerning grant of relief 269 234A Condemnation if application discontinued[Repealed] 270 235 Determinations where relief granted 270 235A Condemnation of seized goods 271
235B Right of appeal to Customs Appeal Authority from 272
decision on review 235C Condemnation of goods subject to appeal 272
General provisions as to forfeiture
236 Condemnation of seized goods on conviction 272 237 Disposal of forfeited goods 273 238 Application of forfeiture provisions 273
239 Burden of proof 273 240 Documents made overseas 274 241 Proof of rules made under section 288 274 242 Customs record of computer transmission admissible in 275
evidence 243 Presumption of authenticity of documents 275
Part 16 Customs Appeal Authorities
244 Establishment of Customs Appeal Authorities 275 245 Term of office of Authority 276 246 Oath to be taken by Authority 277 247 Remuneration and travelling expenses 277 248 Sickness or incapacity 277 249 Validity of appointment not to be questioned in 277
proceedings 250 Authority not personally liable 277 251 Registrars of Authorities 278 252 Seal 278 253 Functions of Authority 278
254 Procedure 278 255 Nature of appeal 278 256 Authority may extend time for appeal 278 257 Hearing 279 258 Authority may decide appeal without oral hearing if both 280 parties consent 259 Authority’s powers 280 260 Evidence 280 261 Powers of investigation 280 262 Power to summon witnesses 281 263 Service of summons 281 264 Protection of persons appearing 282 265 Witnesses’ allowances 282 266 Payment of witnesses’ allowances 283 267 Grounds of appeal and burden of proof 283 268 Sittings of Authority 283 269 Authority may dismiss frivolous or vexatious appeal 284 270 Decision of Authority 284 271 Power to award costs 284 272 Appeals to High Court 284 273 Appeal to Court of Appeal 285 274 Stating case for High Court 285
Part 17 Miscellaneous provisions
274A Use of automated electronic systems by Customs to make 286 decisions, exercise powers, comply with obligations, and take related actions 274B Publication of details of arrangements for use of 288 automated electronic systems 274C Variationandsubstitutionofdecisionsmadebyautomated 288 electronic systems 274D Appeals and reviews unaffected 289 274E No limitation of claims by Crown to recover duties or 290 interest on duties, or on forfeiture proceedings, under this Act 275 Payments by chief executive out of public money 290
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276 Application of Act to postal articles 290 277 Declarations under this Act 291 278 Power of chief executive to determine seals, etc 291 279 Arrival and departure information 291 280 Supply of arrival and departure information for benefit 292 and benefit debt recovery purposes 280A Interpretation 294 280B Disclosure of arrival and departure information for 294 purposes of mutual assistance provision contained in social security agreement 280C Interpretation 296 280D Disclosure of arrival and departure information for fines 297 enforcement purposes 280E No Crown liability to third parties for fines enforcement 298 action 280F Customs may supply information concerning specified 299 fines defaulters to chief executive of Department of Labour 280G Defined terms for sections 280H and 280I 300 280H Disclosure of arrival and departure information for 300 purposes of Student Loan Scheme Act 1992 280I Direct access to arrival and departure information for 301 purposes of Student Loan Scheme Act 1992 280J Defined terms for sections 280K and 280L 303 280K Disclosure of arrival and departure information for 303 purposes of Child Support Act 1991 280L Direct access to arrival and departure information for 304 purposes of Child Support Act 1991 281 Disclosure of information overseas 305 282 Information that may be disclosed 308 282A Customsmayforcertainpurposescollect,use,ordisclose 309 certain information 283 Chief executive to give written reasons for decisions open 310 to appeal to Customs Appeal Authority 284 Giving of notice 311 285 Additional provision relating to notices under this Act 314 286 Regulations 315 287 Regulations for fees, charges, and expenses 319 287A Incorporation of provisions by reference in regulations 320 287B Effect of amendments to, or replacement of, provisions 321 incorporated by reference 287C Proof of provisions incorporated by reference 321
287D Access to provisions incorporated by reference 321
287E Acts and Regulations Publication Act 1989 not applicable 322 to provisions incorporated by reference
287F Application of Regulations (Disallowance) Act 1989 to 322 provisions incorporated by reference
288 Chief executive may make rules for certain purposes 323
288A Use of reasonable force must be reported 325
289 Acts and regulations amended 325
290 Repeals and revocations 325
Validation and savings provisions
291 Validation of acts done pursuant to Customs Duties 326 Suspension (Inter-Governmental Agreements) Order 1963
292 Savings for proceedings and other matters 326
293 Savings provision in relation to Customs officers 327
294 Transitional provision relating to terminology 327
295 Transitional provision concerning assessment and 329 payment of duty
296 Examination station deemed to be Customs controlled 329 area
297 Examining place, Customs containerbase, sufferance 329 wharf, and wharf deemed to be Customs controlledarea
298 Staff accommodation, facilities, and transit buildings 330 deemed to be Customs controlled area
299 ExportwarehousedeemedtobeCustomscontrolledarea 330
300 ManufacturingareadeemedtobeCustomscontrolledarea 330
301 Transitional provision relating to conditions of 331 appointment or licence
302 Application for licence as Customs controlled area to be 331 made within 40 working days
303 Transitional status to continue until application made and 331 disposed of
304 Transitional provision relating to persons approved to 332 defer payment of duty
305 Transitional provision relating to businesses not required 332 to be licensed
305A Transitional provisions relating to investigations of 333 offences under Customs Act 1966
306 Power to amend Schedule 3 before this Act comes into 334 force[Repealed]
Amendment to Goods and Services Tax Act 1985
307 Zero-rating—duty-free goods 334
Amendments to Tariff Act 1988 [Repealed] 308 Tariff items substituted[Repealed] 334 309 New concession reference inserted[Repealed] 334
Schedule 1 335 Prohibited imports
Schedule 2 336 Valuation of goods for the purposes of the Tariff
Schedule 3 354 Excise and excise-equivalent duties
Schedule 4 355 Valuation of goods for the purposes of excise
Schedule 6 365 Regulations amended
Schedule 7 367 Enactments repealed
Schedule 8 371 Regulations, orders, and notices revoked
Schedule 9 375 Tariff items removed from Tariff
Schedule 10 376 Substituted Tariff items
An Act to— - (a)
- reform the law relating to customs, excise, and other duties; and
- (b)
- provide for the administration and enforcement of Customs controls at the border; and
Title | Contents | Page 18 | ||
---|---|---|---|---|
1 | Short Title and com | me | ncement | 18 |
2 3 | Interpretation Act to bind the Cro | wn | 18 33 | |
4 | Application of Act i | n c | ertain cases | 33 |
Part 1 | ||||
A | dministration | |||
5 | New Zealand Custo | ms | Service | 35 |
6 7 8 | Authorised persons Identity cards Customs flag | 35 36 36 | ||
Part 2 |
Customs places Customs controlled areas, and Customs-approved areas for storing exports
Note
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
Ageneraloutlineofthesechangesissetoutinthenotesattheendofthisreprint,togetherwith other explanatory material about this reprint.
10 Customs controlled areas 37 11 Application for licence 38 12 Grant or refusal of licence 38 13 Variation or revocation of conditions 39 14 Revocation or suspension of licence 40 15 Surrender of licence 40 16 Closing of Customs controlled area 40 17 Liabilities not affected by ceasing to act as licensee 41 18 Customs facilities in Customs controlled areas 41 19 Storage charges 42
Customs-approved areas for storing exports (CASEs)
19A Purpose of sections 19B to 19H 42 19B Areas that may be licensed as CASEs 43 19C Application for area to be licensed as CASE 43 19D Licences for CASEs 44 19E Access of Customs officers to CASEs 44 19F Examination of goods to be exported and that have been 44 brought to CASE 19G Detainingandsearchingvehiclesforgoodstobeexported 45 and that have been brought to CASE 19H Customs facilities in CASEs 45
Part 3 Arrival and departure of goods, persons, and craft
20 Goods subject to control of Customs 46
Arrival of craft into New Zealand
21 Advice of arrival, etc 48 22 Requirement to answer questions 49 23 Bringing-to of ship 50 24 Craft to arrive at nominated Customs place only 51 25 Craft arriving at place other than nominated Customs 51 place 26 Inward report 53
27 Persons arriving in New Zealand to report to Customs 54 officer or Police station 28 Disembarkation 54 29 Baggage to be presented 55
30 Persons departing from New Zealand to depart from 55
Customs place 31 Embarkation 56 32 Outgoing baggage to be presented 56
Further requirements relating to persons arriving in or departing from New Zealand
32A Use of electronic communication devices prohibited in 56 certain places 32B Completion of processing under Immigration Act 2009 57 and Biosecurity Act 1993 32C Cases requiring investigation for public health or law 59 enforcement purposes
33 Clearance of craft 60 34 Certificate of clearance 61 34A Fees and charges relating to granting certificate of 62
clearance 35 Boarding of outward craft 63 36 Production of certificate of clearance 63 37 Departure to be from Customs place only 63 38 Regulations relating to stores for craft 64
Part 3A Customs access to and use of information about border-crossing goods, persons, and craft
38A Interpretation 65 38B Purpose of this Part 66
Who must give Customs access to information
38C Persons to whom section 38D or section 38E applies 67
Information to which access must be given
38D Information about border-crossing craft 67 38E Information about border-crossing persons 68 38F Further provisions about giving Customs access to 68
information under section 38D or section 38E
Use of information to which access must be given
38G Controls on use by Customs of information 69
Searching and viewing by Customs of information about border-crossing persons
38H Information about travel within 28-day period 70 38I Information about other travel may be searched for 71
information relating to travellers within 28-day period 38J Search and viewing warrants 72 38K Search and viewing without warrant in emergencies 73 38L Procedure if viewing of information not authorised 74 38M Security of applications for warrants 75 38N Information and disclosure in section 38M(7) 76
38O Disposal of information collected by Customs 77 38P Protection of persons acting under authority of Part 78 38Q Part does not limit other access to or use of information 78
Part 4 Entry and accounting for goods
39 Entry of imported goods 79 40 Regulations relating to entry of imported goods 80 40A Fees and charges relating to importation of goods 80 41 Imported goods to be dealt with according to entry 81 42 Cancellation and amendments of entries[Repealed] 81 43 Unloading goods 81 44 Craft imported otherwise than as cargo 81 45 Samples or illustrations 82
Transportation within New Zealand
46 Transportation of imported goods 82 47 Removal of goods from Customs controlled area 82 48 Temporary removal of goods from Customs controlled 83
49 Entry of goods for export 84 50 Regulations relating to entry of goods for export 85 50A Fees and charges relating to exportation of goods 85 51 Goods for export to be dealt with according to entry 86 52 Goods for export not to be landed 87 53 Time of exportation 87
53A Customs seal may be used in relation to goods for export 87
4
53B Warning notices for packages in relation to which seal 88 used
Customs-approved secure exports schemes
53C Chief executive may approve secure exports scheme 90 53D Purpose of secure exports scheme 91 53E Matters to be specified in secure exports scheme 91 53F Matters to be acknowledged in secure exports scheme 92 53G Goods to be exported under Customs-approved secure 93 exports scheme may be exported under drawback 53H Use of Customs seals in relation to goods to be exported 93 under Customs-approved secure exports schemes 53I Exportersmaybeinvolvedinexportationofgoodsoutside 94 Customs-approved secure exports scheme 53J Review of Customs-approved secure exports scheme 94
Part 5 Prohibited imports and prohibited exports
54 Prohibited imports 94 55 Duration of Orders in Council prohibiting imports 96 56 Prohibited exports 96 57 Duration of Orders in Council prohibiting exports 101 58 Production of licence or permit for goods 101
59 Certain terms defined in Tariff Act 1988 102
60 Importer to specify Customs value on entry 102 61 Amendment of valuation assessment 102 62 Foreign currency 103 63 Crown’s right of compulsory acquisition 103
Origin and preferential Tariff provisions
64 Origin of fish or other produce of the sea 104 64A New Zealand certificates of origin for goods for export to 105 party to free trade agreement 64B Bodies authorised to issue New Zealand certificates of 107 origin 64C Regulations relating to New Zealand certificates of origin 107 and certification bodies 65 Regulations for determining country of produce or 107 manufacture
66 Conditions precedent to entry of goods at preferential 108 rates of duty 67 Unsubstantiated preference claims 109
Part 7 Excise and excise-equivalent duties
68 Manufacture of excisable goods 109 68A Exemption for tobacco manufactured for personal use 109 68B Exemption for alcohol manufactured for personal use 110 69 Goods deemed to have been manufactured 110 70 Entry of excisable goods 111 71 Regulations relating to entry of excisable goods 111 72 Removal for home consumption 112 73 Excise duty on goods manufactured in manufacturing 112 areas 74 Excisedutyongoodsmanufacturedoutsidemanufacturing 114 area 75 Excise-equivalent duty on imported goods 114 75A Accident compensation levies are additional to excise 115 duty on motor spirits[Repealed] 76 Excise duty a Crown debt 115 76A Interpretation 116 76B Certification of 2010 Excise and Excise-equivalent Duties 116 Document 76C Access to Excise and Excise-equivalent Duties Table 117 76D Regulations (Disallowance) Act 1989 and Acts and 118 Regulations Publication Act 1989 76E Judicial notice of Table 119 76F Evidence of Table 119 76G Table may be amended, and must be interpreted, as if it 119 were an enactment 76H References to Schedule 3 120 77 Modification of rates of excise duty and excise-equivalent 120 duty 78 Power to amend Excise and Excise-equivalent Duties 121 Table for certain purposes 79 Indexation of rates of excise duty and excise-equivalent 121 duty on alcoholic beverages and tobacco products 79AA Increases of 10% on 1 January 2011 and 2012 must be 123 made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
79A Power to alter rates of excise duty and excise-equivalent 124 duty on motor spirits by Order in Council 80 Certain Orders in Council subject to confirmation 125 81 Power of Governor-General in Council to suspend, remit, 126 refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
82 Duty payable on goods consumed before removal from 127 manufacturing area 83 Excise duty and excise-equivalent duty on spirits and 127 other alcoholic beverages if approval not complied with 84 Assessment of excise duty on beer or wine otherwise 128 exempt 85 Duty credits 129
Part 8 Assessment and recovery of duty
86 Duty on imported goods a Crown debt 130 87 Additional duty imposed 131 88 Assessment of duty 132 89 Amendment of assessment 132 90 Due date for payment of duty 133 91 Assessment presumed to be correct 134 92 Obligation to pay duty not suspended by appeal 134 93 Chiefexecutivetopayinterestondutyrefundedonappeal 134 94 Limitation of time for amendment of assessments 136 95 Keeping of business records 136 95A Giving Customs access to business records 137 96 Meaning of related 138 97 Duty a charge on goods 139 98 Application of section 99 141 99 Rights and duties of chief executive in recovery of duty 141 100 Application of section 101 144 101 Ranking of duty 145 102 Release of goods subject to duty 146 103 Liability for duty on goods wrongfully removed or 146 missing 104 Liability of owners of craft for duty on goods unlawfully 147 landed 105 Effect of payment of duty by one person on liability of 148 other persons
106 Incidence of altered duties 148 107 Assessment of duty in particular cases 149 108 Goods from the Cook Islands and Niue 149 109 Reimportation of goods exported 150 110 Importer, etc, leaving New Zealand 150
Refunds, remissions, and drawbacks of duty
111 Chief executive may refund duty paid in error 151 112 Refunds of duty on goods under Part 2 of Tariff 151 113 Other refunds and remissions of duty 152 114 Power to apply refunds towards payment of other duties 153 115 Recovery of duty refunded in error 153 116 Goods temporarily imported 153 117 Drawbacks of duty on certain goods 155 118 Regulations may prescribe minimum duty collectable or 156
refundable and minimum drawback allowable
119 Application for Customs ruling 157 120 Making of Customs ruling 159 121 Notice of Customs ruling 159 122 Effect of Customs ruling 160 123 Confirmation of basis of Customs ruling 160 124 Amendment of Customs ruling 161 125 Cessation of Customs ruling 161 126 Appeal from decisions of chief executive 162 127 No liability where Customs ruling relied on 162
Part 10 Administrative penalties
128 Imposition of penalty 163 129 Obligation to pay penalty not suspended by appeal 167 130 No penalty in certain cases 167
Part 11 Customs computerised entry processing systems
131 Access to Customs computerised entry processing 168
systems 132 Application to be registered user 168 133 Registered users to be allocated unique user identifier 169 134 Use of unique user identifier 169 134A Conditions may be imposed on registered users 170
135 Suspension or cancellation of registration of registered 170 user 136 Customs to keep records of transmissions 172
Part 12 Powers of Customs officers
137 Patrols and surveillance 172 138 Landing or mooring of Customs craft 172 139 Boarding craft 173 140 Searching of craft 174 141 Securing goods on craft 175 142 Firing on ship 175 143 Detention of craft 175 144 Searching vehicles 176 145 Questioning persons about goods and debt 178 145A Questioning persons about identity, address, travel 179 movements and entitlement, and other matters 146 Questioning employees of airlines, shipping companies, 181 owners or operators of certain vehicles, etc 147 Evidence of identity and entitlement to travel 182 147A Evidence of answers to questions under section 145A 183 148 Detention of persons questioned about goods or debt 184 148A Detention of person questioned under section 145A 185 148B Detention of persons committing or about to commit 186 certain offences 148C Detentionforpublichealthorlawenforcementpurposes 189 149 Persons to whom sections 149A, 149B(1), and 149BA 190 apply 149A Preliminary search of persons by use of aids 190 149B Searching of persons if reasonable cause to suspect items 191 hidden 149BA Searching of persons for dangerous items 192 149C Seizure of items found 194 149D Rights of persons detained under section 149B 194 150 Access of Customs officers to Customs controlled area 195 151 Examination of goods subject to control of Customs 195 152 Examination of goods no longer subject to control of 197 Customs 153 Accounting for goods 197 154 Production of goods 198 155 Verification of entries 198 155A Cancellation and amendment of entries 198 156 Securities for payment of duty 199
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157 New securities may be required 200 158 Written authority of agents 200 159 Audit or examination of records 200 160 Requisition to produce documents 201 161 Further powers in relation to documents 202 162 Privilege in respect of confidential communications 203 betweenlegalpractitionersandbetweenlegalpractitioners and their clients 163 Documents in foreign language 204 164 Chief executive may take possession of and retain 204 documents and records 165 Copying of documents obtained during search 205 166 Retentionofdocumentsandgoodsobtainedduringsearch 205 166A Detentionofgoodssuspectedtobeinstrumentofcrimeor 207 tainted property 166B Return of cash necessary to satisfy essential human needs 208 166C Further provisions about detention under section 166A 208 166D Return of goods detained under section 166A 209 166E Extension of 7-day period in section 166D(1)(a) 210 166F Custody of certain goods detained under section 166A 211 167 Search warrants 212 168 Entry and search under warrant 212 168A Searching of persons for dangerous items when executing 216 search warrant 168B Detention of dangerous items 217 169 Search warrant to be produced 217 170 Duty to inform owner where thing seized 218 171 Emergency warrants 218 172 Use of aids by Customs officer 220 173 Conditions applying to entry of buildings 220 174 Arrest of suspected offenders 221 175 Protection of persons acting under authority of Act 222 175A Seizure and detention of dangerous civil aviation goods 222 175B Unlawful travel document 223 175C Seizureanddetentionofgoodssuspectedtobecertainrisk 224 goods or evidence of commission of certain offences
Part 13 Offences and penalties
Offences in relation to Customs
176 Threatening or resisting Customs officer 225 177 Obstructing Customs officer or interfering with Customs 226 property
177A False allegation or report to Customs officer 226 178 Personation of Customs officer 227 179 Counterfeit seals, stamps, markings, substances, or 227 devices 180 Obligations of persons arriving in or departing from New 228 Zealand 181 Unauthorised presence in certain Customs controlled 228 areas 182 Unauthorised access to or improper use of Customs 229 computerised entry processing system 183 Interference with Customs computerised entry processing 229 system 184 Offences in relation to security of, or unauthorised use 230 of, unique user identifiers
Offences in relation to Customs officers’ powers
185 Failure to answer questions 230 186 Failure to produce evidence of identity, entitlement to 231 travel, or other matters 187 Failure to produce or account for goods 231 188 Failure to comply with requisition 231 188A Failure or refusal to remain at place 232
Offences in relation to Customs controlled areas
189 Use of area without licence 232 190 Failure to comply with conditions of licence 233
Offences in relation to arrival and departure of craft and persons
191 Offences in relation to arrival of craft 233 192 Offences in relation to inward report 235 193 Offences in relation to departure of craft 235 194 Offences in relation to outward report 236 194A Failure to comply with requirement to cease using 237 electronic communication device 195 Defences 237
196 Adapting craft for smuggling 237 197 Interference with seals, etc 237 198 Interference with cargo 238 199 Unloading goods without authorisation 238 200 Offences in relation to manufacture, movement, and 239 storage of goods
201 Interference with goods 241 202 Contravention of direction of chief executive under 241 section 97 203 Offences in relation to entries 241 204 Offences in relation to declarations and documents 242 205 Offences in relation to records 243 205A Offences relating to failure to give Customs access to 245 information 205B Offence relating to disclosing whether required to give 245 Customs access to information 206 Possession of incomplete documents 246 207 Offences in relation to use of goods 246 208 Provisionsrelatingtooffencesagainstsections203to207 247 209 Offences in relation to importation or exportation of 247 prohibited goods 209A Publications imported or exported in course of official 250 duties 210 Offences in relation to exportation of goods 251 210A Offences in relation to Customs seals and 252 Customs-approved secure exports schemes 211 Defrauding the revenue of Customs 253 212 Possession or custody of uncustomed goods or prohibited 254 imports 213 Purchase, sale, exchange, etc, of uncustomed goods or 254 prohibited imports 214 Possession or control of concealed goods 255 215 Offences in relation to seized goods 256 215A Offences in relation to certain detained goods 256 216 Offences in relation to Customs Appeal Authorities 256
Miscellaneous provisions relating to offences
217 Liability of officers of corporations 258 218 Liability of principal and agent 258 219 Attempts 259 220 Offences punishable on summary conviction 259 221 Laying of information 259 222 Court may order payment of money in respect of duty 260 223 Power of chief executive to deal with petty offences 260
Part 14 Forfeiture and seizure
224 Application of this Part 261 225 Goods forfeited 261
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226 Procedure for seizure 264 227 Notice of seizure 265 228 Forfeiture to relate back 266 229 Delivery of goods seized on deposit of value 266 230 Sale of certain seized goods 266
Applications to review seizure of goods
231 Application for review of seizure 267 232 Conduct of review 268 233 Decision on review 268 234 Matters concerning grant of relief 269 234A Condemnation if application discontinued[Repealed] 270 235 Determinations where relief granted 270 235A Condemnation of seized goods 271
235B Right of appeal to Customs Appeal Authority from 272
decision on review 235C Condemnation of goods subject to appeal 272
General provisions as to forfeiture
236 Condemnation of seized goods on conviction 272 237 Disposal of forfeited goods 273 238 Application of forfeiture provisions 273
239 Burden of proof 273 240 Documents made overseas 274 241 Proof of rules made under section 288 274 242 Customs record of computer transmission admissible in 275
evidence 243 Presumption of authenticity of documents 275
Part 16 Customs Appeal Authorities
244 Establishment of Customs Appeal Authorities 275 245 Term of office of Authority 276 246 Oath to be taken by Authority 277 247 Remuneration and travelling expenses 277 248 Sickness or incapacity 277 249 Validity of appointment not to be questioned in 277
proceedings 250 Authority not personally liable 277 251 Registrars of Authorities 278 252 Seal 278 253 Functions of Authority 278
254 Procedure 278 255 Nature of appeal 278 256 Authority may extend time for appeal 278 257 Hearing 279 258 Authority may decide appeal without oral hearing if both 280 parties consent 259 Authority’s powers 280 260 Evidence 280 261 Powers of investigation 280 262 Power to summon witnesses 281 263 Service of summons 281 264 Protection of persons appearing 282 265 Witnesses’ allowances 282 266 Payment of witnesses’ allowances 283 267 Grounds of appeal and burden of proof 283 268 Sittings of Authority 283 269 Authority may dismiss frivolous or vexatious appeal 284 270 Decision of Authority 284 271 Power to award costs 284 272 Appeals to High Court 284 273 Appeal to Court of Appeal 285 274 Stating case for High Court 285
Part 17 Miscellaneous provisions
274A Use of automated electronic systems by Customs to make 286 decisions, exercise powers, comply with obligations, and take related actions 274B Publication of details of arrangements for use of 288 automated electronic systems 274C Variationandsubstitutionofdecisionsmadebyautomated 288 electronic systems 274D Appeals and reviews unaffected 289 274E No limitation of claims by Crown to recover duties or 290 interest on duties, or on forfeiture proceedings, under this Act 275 Payments by chief executive out of public money 290
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276 Application of Act to postal articles 290 277 Declarations under this Act 291 278 Power of chief executive to determine seals, etc 291 279 Arrival and departure information 291 280 Supply of arrival and departure information for benefit 292 and benefit debt recovery purposes 280A Interpretation 294 280B Disclosure of arrival and departure information for 294 purposes of mutual assistance provision contained in social security agreement 280C Interpretation 296 280D Disclosure of arrival and departure information for fines 297 enforcement purposes 280E No Crown liability to third parties for fines enforcement 298 action 280F Customs may supply information concerning specified 299 fines defaulters to chief executive of Department of Labour 280G Defined terms for sections 280H and 280I 300 280H Disclosure of arrival and departure information for 300 purposes of Student Loan Scheme Act 1992 280I Direct access to arrival and departure information for 301 purposes of Student Loan Scheme Act 1992 280J Defined terms for sections 280K and 280L 303 280K Disclosure of arrival and departure information for 303 purposes of Child Support Act 1991 280L Direct access to arrival and departure information for 304 purposes of Child Support Act 1991 281 Disclosure of information overseas 305 282 Information that may be disclosed 308 282A Customsmayforcertainpurposescollect,use,ordisclose 309 certain information 283 Chief executive to give written reasons for decisions open 310 to appeal to Customs Appeal Authority 284 Giving of notice 311 285 Additional provision relating to notices under this Act 314 286 Regulations 315 287 Regulations for fees, charges, and expenses 319 287A Incorporation of provisions by reference in regulations 320 287B Effect of amendments to, or replacement of, provisions 321 incorporated by reference 287C Proof of provisions incorporated by reference 321
287D Access to provisions incorporated by reference 321
287E Acts and Regulations Publication Act 1989 not applicable 322 to provisions incorporated by reference
287F Application of Regulations (Disallowance) Act 1989 to 322 provisions incorporated by reference
288 Chief executive may make rules for certain purposes 323
288A Use of reasonable force must be reported 325
289 Acts and regulations amended 325
290 Repeals and revocations 325
Validation and savings provisions
291 Validation of acts done pursuant to Customs Duties 326 Suspension (Inter-Governmental Agreements) Order 1963
292 Savings for proceedings and other matters 326
293 Savings provision in relation to Customs officers 327
294 Transitional provision relating to terminology 327
295 Transitional provision concerning assessment and 329 payment of duty
296 Examination station deemed to be Customs controlled 329 area
297 Examining place, Customs containerbase, sufferance 329 wharf, and wharf deemed to be Customs controlledarea
298 Staff accommodation, facilities, and transit buildings 330 deemed to be Customs controlled area
299 ExportwarehousedeemedtobeCustomscontrolledarea 330
300 ManufacturingareadeemedtobeCustomscontrolledarea 330
301 Transitional provision relating to conditions of 331 appointment or licence
302 Application for licence as Customs controlled area to be 331 made within 40 working days
303 Transitional status to continue until application made and 331 disposed of
304 Transitional provision relating to persons approved to 332 defer payment of duty
305 Transitional provision relating to businesses not required 332 to be licensed
305A Transitional provisions relating to investigations of 333 offences under Customs Act 1966
306 Power to amend Schedule 3 before this Act comes into 334 force[Repealed]
Amendment to Goods and Services Tax Act 1985
307 Zero-rating—duty-free goods 334
Amendments to Tariff Act 1988 [Repealed] 308 Tariff items substituted[Repealed] 334 309 New concession reference inserted[Repealed] 334
Schedule 1 335 Prohibited imports
Schedule 2 336 Valuation of goods for the purposes of the Tariff
Schedule 3 354 Excise and excise-equivalent duties
Schedule 4 355 Valuation of goods for the purposes of excise
Schedule 6 365 Regulations amended
Schedule 7 367 Enactments repealed
Schedule 8 371 Regulations, orders, and notices revoked
Schedule 9 375 Tariff items removed from Tariff
Schedule 10 376 Substituted Tariff items
An Act to— This Act is administered by the New Zealand Customs Service.