- 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
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
9
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
12
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
beermeanstheproductofthealcoholicfermentationbyyeast of liquid derived from a mash of drinking water and malt grains with hops or their extract
boat means a vessel other than a ship chief executive means the person holding office under the
State Sector Act 1988 as the chief executive of the New Zealand Customs Service coastal cargo, in relation to any ship, means goods loaded
on the ship at any port in New Zealand for carriage to and
unloading at any other port in New Zealand compounding means the manufacture of spirituous liquor, (other than perfume, culinary essences, or medicinal or toilet preparations) by imparting a flavour to, or mixing a material oringredientwith,spiritsbyamethodofwhichtheprocessof distillation is part; and to compound and compounder have corresponding meanings
contractor means a person who does work for valuable consideration on or in respect of any goods at the request of any otherperson(otherwisethanasanemployeeofthatotherperson) in circumstances where that other person supplies, but retains ownership of, some or all of the material used in the work
craftincludesanyaircraft,ship,boat,orothermachineorvessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by air or water or over or under water
the Customs means the New Zealand Customs Service
Customs airport means an aerodrome designated as a Cus toms airport under section 9 Customs Appeal Authority or Authority means an Author
ity established under section 244 Customs-approved area for storing exports or CASE means an area—
- (a)
- that is used for the purpose in section 19B (whether or not it is used for any other purpose); and
- (b)
- that is not required to be, but that is, licensed as a Customs-approved area for storing exports (or CASE) under section 12(1) (as applied by section 19C(2)) Customs-approved secure exports scheme means, in relationtogoodsthataretobeexported(whetherunderdrawback or not), a scheme, approved by the chief executive under sec tion 53C,—
- (a)
- forthepackingofthegoods,inaCustoms-approvedsecurepackage,byapprovedpersons,inapprovedconditions,andsubjecttoapprovedrequirements(including, without limitation, a requirement that a seal, marking, substance, or device in an approved form be applied to the package, as soon as it is secured,—
- (i)
- to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and
- (ii)
- tohelptoidentifyinterferenceortamperingwith the package after it is secured); and
- (b)
- fortheimmediateconveyance(onthecompletionofthe packing of the goods in that way) of the Customs-approved secure package, by approved persons and in an approvedmanner,totheplaceofshipmentforshipping, or, if it is not in that way immediately conveyed and shipped, to some approved place or places of security en route to the place of shipment; and
- (c)
- forthegoods,fromthetimewhentheyarefirstsecured inaCustoms-approvedsecurepackageuntiltheexportationofthegoodstoapointoutsideNewZealand,tobe goods subject to the control of the Customs; and
- (d)
- forthepowersofdetentionandsearchin section144(4) tobeavailableinrespectofavehicleinNewZealandif therearesuspectedtobeinoronthevehiclegoodsthat are, or are suspected to be,—
- (i)
- subject to the control of the Customs; and
- (ii)
- in a Customs-approved secure package; and
- (e)
- for a Customs officer to be empowered, under section 146(2) , to question any or all of the following persons about any cargo destined to be exported from New Zealand:
- (i)
- a person who is the owner or operator of a vehiclethataCustomsofficerhasreasonablecause to suspect has in or on it, or has within the pre vious 72 hours had in or on it, goods subject to the controlof the Customs and in aCustoms-approved secure package:
- (ii)
- apersonwhoistheowneroroccupierofpremises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the Customs and in a Customs-approved secure package:
- (f)
- forthepowersin section151 (whichincludepowersof examination)tobeavailableinrespectofgoodsthatare, or are suspected to be,—
(i) subject to the control of the Customs; and
(ii) in a Customs-approved secure package Customs-approved secure package means a package of a kind that is approved by the chief executive under section 53C for the purposes of a Customs-approved secure exports scheme Customscontrolledareameansanareathatisrequired,for1 ormoreofthepurposesdescribedin section10 ,tobelicensed and that is so licensed Customs direction means a lawful request, order, command, orinstructiongivenbyaCustomsofficertoanypersontodoor torefrainfromdoinganactortosubmittoaprocedureforthe purposes of this Act; and includes any notice, poster, or sign publicly displayed in a Customs place or Customs controlled area; and includes a direction contained in a form prescribed under this Act
Customs officer or officer,—
(a) inanyprovisionofthisAct,andinanyenactmentthatis notthisActoraportionofitbutthatusesthedefinition inthissubsectionofbothoreitherofthoseterms,means a person who is—
- (i)
- a person appointed by the chief executive as a Customs officer for the purpose of this Act; or
- (ii)
- any other person employed by the chief executive and who is declared, whether at the time of
appointmentorotherwise,bythechiefexecutive to be a Customs officer for the purpose of this Act; and
(b) in a provision of this Act (other than this section, and sections 6(4), 7, 38P, and 175) includes an authorised person who—
- (i)
- isperformingorexercisingafunctionorpowerin accordance withthat person’s authorisation; and
- (ii)
- isthereforerequiredby section6(4) tobetreated for the purposes of that provision as a Customs officer
CustomsplacemeansaCustomsportorCustomsairportdes
ignated under section 9 Customs port means aport ofentrydesignated as a Customs port under section 9
CustomsrevenueorrevenueoftheCustomsmeansrevenue
managed by the Customs on behalf of the Crown Customsseal,inrelationtoapackageofgoodstobeexported, means a seal, marking, substance, or device approved by the chief executive for use in relation to the package, as soon as it is secured (and in accordance with a notice under section 53A ), to fulfil either or both of the following purposes:
- (a)
- to show that, when it was secured, the package contained only the goods, and was secured in an approved way:
- (b)
- to help to identify interference or tampering with the
package after it is secured Customs value or value, in relation to goods, means the Customs value of those goods determined in accordance with Schedule 2
dangerous item means—
- (a)
- any firearm (as defined in section 11(2) of the Aviation Crimes Act 1972); or
- (b)
- anydangerousoroffensiveweaponorinstrumentofany kind whatsoever; or
- (c)
- any ammunition; or
- (d)
- any explosive substance or device, or any other injurious substance or device of any kind whatsoever that could be used to endanger a person’s safety
defence area has the meaning given to that term by section 2
of the Defence Act 1990 Defence Force has the meaning given to that term by section 2 of the Defence Act 1990
departure hall means a place licensed under section 12 for the processing of persons departing from New Zealand document—
- (a)
- meansadocumentinanyform,whetherornotsignedor initialled or otherwiseauthenticatedby themaker; and
- (b)
- includes—
- (i)
- any form of writing on material:
- (ii)
- information recorded, transmitted, or stored by means of a tape recorder, computer, or other device, andmaterial subsequentlyderivedfrominformation so recorded, transmitted, or stored:
(iii) a label, marking, or other form of writing that identifies any thing of which it forms part or to which it is attached by any means:
- (iv)
- a book, map, plan, graph, or drawing:
- (v)
- a photograph, film, negative, tape, or other device in which 1 or more visual images are embodiedsoastobecapable(withorwithouttheaid of some other equipment) of being reproduced
domesticcargomeansgoodsthat,havingbeenbroughtwithin a Customs controlled area at one Customs place for carriage by air or sea to any other Customs place in New Zealand on either—
- (a)
- a craft that—
- (i)
- begins its journey outside New Zealand; and
- (ii)
- inthecourseofthatjourney,entersNewZealand and travels between at least 2 Customs places in New Zealand; or
- (b)
- a craft that—
- (i)
- begins its journey at a Customs place in New Zealand; and
- (ii)
- in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand,—
are within that Customs controlled area or are being carried on such a craft from one Customs place to another Customs place or, having been so carried on such a craft, are awaiting removal from a Customs controlled area at a Customs place
domestic passenger means a passenger, not being an internationallyticketedpassenger,whohasanentitlementtoairor sea travel for a domestic sector on either—
- (a)
- a craft that—
- (i)
- begins its journey outside New Zealand; and
- (ii)
- inthecourseofthatjourney,entersNewZealand and travels between at least 2 Customs places in New Zealand; or
- (b)
- a craft that—
- (i)
- begins its journey at a Customs place in New Zealand; and
- (ii)
- in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand
domestic sector means a journey from one Customs place to
another within New Zealand dutiable goods means goods of a kind subject to duty within the meaning of this Act
duty means a duty, additional duty, tax, fee, charge, or levy imposed on goods by any of the provisions of this Act, and includes—
- (a)
- excise duty and excise-equivalent duty imposed under Part 7:
- (b)
- a duty imposed under the Tariff Act 1988:
- (c)
- a duty imposed pursuant to sections 14, 16, 17, 17A, or 17B of the Dumping and Countervailing Duties Act 1988,includingadutyresultingfromtheapplicationof section 18 or section 19 of that Act; and
- (d)
- a duty or tax imposed by section 12 of the Goods and Services Tax Act 1985:
- (e)
- levies imposed by section 213(2)(c) of the Accident Compensation Act 2001:
- (f)
- levies imposed by the Energy (Fuels, Levies, and Ref
erences) Act 1989 electronic publication means a thing (including, but not limitedto,adisc,oranelectronicorcomputerfile)onwhichis recorded or stored information that, by the use of a computer or other electronic device, is capable of being reproduced or shown as 1 or more (or a combination of 1 or more) images, representations, signs, statements, or words
excisablegoodsmeansgoodsonwhichexcisedutyispayable inaccordancewithPartAoftheExciseandExcise-equivalent Duties Table
ExciseandExcise-equivalent Duties Table hasthe meaning given in section 76A excise item number—
- (a)
- means excise items that appear in the Excise and Excise-equivalentDutiesTableandareidentifiedby6digits and 1 alphabetical check letter; and
- (b)
- includes the heading to those excise items that appear
in that Table and are identified in that way export warehouse means a place licensed under section 12 for the purpose described in section 10(b)
exportation,—
- (a)
- exceptwhereotherwiseexpresslyprovided,meansany shipment in any craft for transportation to a point outside New Zealand; and
- (b)
- inrelationtoanelectronicpublicationreferredtoin sec tion 56, includes the sending of the electronic publica tion from New Zealand by any means (other than by broadcasting) to a point outside New Zealand
exporter meansapersonbyorforwhomgoodsareexported; and includes a person who is or becomes the owner of or entitledtothepossessionoforisbeneficiallyinterestedingoods onoratanytimeafterentryforexportandbeforetheyareexported
forfeited goods means goods that are forfeited to the Crown
under section 225 goodsmeansallkindsofmovablepersonalproperty,including animals
goodssubjecttothecontroloftheCustomshasthemeaning given to that term by section 20 importation,—
- (a)
- inrelationtoanygoods,meansthearrivalofthegoods in New Zealand in any manner, whether lawfully or unlawfully, from a point outside New Zealand; and
- (b)
- in relation to electronic publications referred to in sec tion54(1)(aa) ,includesthearrivaloftheelectronicpublication in New Zealand by transmission by any means (other than by broadcasting) from a point outside New Zealand
importermeansapersonbyorforwhomgoodsareimported; and includes the consignee of goods and a person who is or becomestheowneroforentitledtothepossessionoforbeneficially interested in any goods on or at any time after their importation and before they have ceased to be subject to the control of the Customs
international cargo means any cargo that has arrived from a point outside New Zealand or is destined to be exported from New Zealand
internationalcrewmeansthecreworanymemberofthecrew of a craft that is on a journey that—
- (a)
- began outside New Zealand; or
- (b)
- began in New Zealand and is to continue outside New Zealand international passenger means a person who has an entitlementtotravelonacraftwithinNewZealandwherethattravel is part of an international journey that—
- (a)
- began outside New Zealand; or
- (b)
- began in New Zealand and is to continue outside New Zealand internationally ticketed passenger means a person who has an entitlement to air or sea travel for a domestic sector, being asector includedin tickets for aninternationaljourney that—
- (a)
- began outside New Zealand; or
- (b)
- began in New Zealand and is to continue outside New Zealand
liquefied petroleum gas means propane, propylene, butane, butylene, or isobutane; and includes a mixture consisting wholly or principally of any such substance, whether or not the mixture contains any other hydrocarbon
manufacture,in relation to goodsspecified inthe Exciseand Excise-equivalent Duties Table, means,—
- (a)
- if the goods are tobacco, the process of cutting, pressing, grinding,crushing, orrubbing raw or leaf tobacco, orotherwisepreparingraworleaftobaccoormanufacturedorpartiallymanufacturedtobacco,andofmaking cigarettes whether from duty-paid or from non-dutypaid tobacco, and of putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco:
- (b)
- if the goods are a fuel, any operation, or process, involved in the production of the goods:
- (c)
- if the goods are neither tobacco nor a fuel,—
- (i)
- anyoperation,orprocess,involvedintheproduction of the goods; and
- (ii)
- any ancillary process (as defined in subsection (3)) that takes place on premises that are not licensed,orrequiredtobelicensed,underthe Sale of Liquor Act 1989
manufactured tobacco means tobacco that has been manu
factured or prepared for smoking or any other purpose manufacturingarea meansaplacelicensedunder section12 for the purpose described in section 10(a)
Minister means the Minister of Customs New Zealand—
- (a)
- means the land and the waters enclosed by the outer limitsoftheterritorialseaofNewZealand(asdescribed in section3 oftheTerritorialSea,ContiguousZone,and Exclusive Economic Zone Act 1977); and
- (b)
- includes the contiguous zone of New Zealand (as describedin section8A oftheTerritorialSea,Contiguous Zone, and Exclusive Economic Zone Act 1977) in—
in relation to a craft that is a ship, boat, or other machineorvessel,usedorcapableofbeingused for the carriage or transportation of persons or goods, or both, by water or over or under water; and
(iii) section149(a)and(b) and 149B(2) ,inrelationto a person who has entered into or has arrived in orisabouttodepartfromNewZealandinacraft that is a ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by water or over or under water; and
(iv) sections 166A and 226(2), in relation to goods foundonaship,boat,orothermachineorvessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by water or over or under water
New Zealand Customs Service means the department of
State referred to in section 5 occupier, in relation to land, means the owner; and includes a lessee or tenant, a licensee, or a person who has the right to occupy land under other authority
operator, in relation to a business, means the person actively engaged, whether alone or with others, in the carrying on of the business, and whether registered as such; and, in the case of a body corporate, includes every director, manager, secretary, or other similar officer engaged in the direct control or management of its business, and a person who purports to act in any of those capacities
overseascompanyhasthemeaninggiventothattermby sec
tion 2 of the Companies Act 1993 overseas register has the meaning given to that term by sec tion 2 of the Companies Act 1993
owner,—
- (a)
- in relation to a craft, includes the owner or charterer of the craft, and a person acting as agent for the owner or charterer; and
- (b)
- in relation to goods, includes the importer or a person havingpossessionoforwhoisbeneficiallyinterestedin the goods; and
- (c)
- in relation to land, means the person entitled to receive therackrentthereof, or whowouldbesoentitledif the land were let to a tenant at the rack rent
package includesanymeansusedorcapableofbeingusedto pack, cover, enclose, contain, or encase goods for carriage, a bulk cargo container, a pallet, or a similar device
prescribed means,—
- (a)
- in respect of the matters described in section 288, pre scribed by the chief executive; and
- (b)
- inrespectofallothermatters,prescribedbyregulations
made under this Act prohibited exports means goods or electronic publications the exportation of which is prohibited, whether conditionally or unconditionally, by or under section 56
prohibited goods means prohibited exportsor prohibited im
ports prohibited imports means goods the importation of which is prohibited, whether conditionally or unconditionally, by or under section 54
Public Service has the meaning given to that term by section
2 of the State Sector Act 1988 rectifying, in relation to spirits, means purifying by a process of redistillation
ResearchOctaneNumber(RON)meanstheoctaneratingas measured by the standard method of test for knock characteristics of motor fuels below 100 octane rating by the research methodcurrentlydesignatedASTMD2699:79assetoutinthe American Standards for Testing Material
responsibleMinisteroftheCrownmeanstheMinisterofthe Crownwho,undertheauthorityofanyenactmentorawarrant signed by the Prime Minister, is responsible for a function or matter to which a provision in this Act refers
ship means a vessel used in navigation, not being a vessel propelledonlybyoars;andincludesahovercraftorsubmarine
shipment includes loading into a craft; and to ship and cog
nate expressions have corresponding meanings spirits means ethyl alcohol, whether denatured or not, and includes spirituous beverages, including brandy, gin, rum, vodka, whisky and every description of spirituous liquor derived from ethyl alcohol
tobacco includes cigars, cigarettes, and snuff
uncustomed goods means goods on which duty has become due and payable but is unpaid unlawfully exported means exportedin breach of thisAct or
any other Act
unlawfullyimportedmeansimportedinbreachofthisActor any other Act vehicle meansaconveyanceforuseonland,whetherornotit
is also capable of being used on or over water working day means a day of the week other than Saturday, Sunday,GoodFriday,EasterMonday,ChristmasDay,Boxing Day, New Year’s Day, Anzac Day, the Sovereign’s birthday, Labour Day, and Waitangi Day.
(2) For the purposes of this Act,—
- (a)
- the term alcoholic strength means alcoholic strength by volume at a temperature of 20ºC:
- (b)
- the alcoholic strength by volume of a mixture of water and ethyl alcohol is the ratio of the volume of alcohol presentinthemixtureat20ºCtothetotalvolumeofthe mixture at the same temperature:
- (c)
- the expressions percent volume and %vol areused to express alcoholic strength in parts of alcohol per 100 parts of the mixture:
- (d)
- the term per litre, in respect of the levying of excise duty,forallexciseitemsundertheheadingFuelsinPart A of the Excise and Excise-equivalent Duties Table, means the quantity of product expressed in litres at a temperature of 15°C:
- (e)
- the term per litre, in respect of the levying of excise-equivalent duty, for all Tariff items under the heading FuelsinPartBoftheExciseandExcise-equivalentDu
ties Table, means the quantity of product expressed in litres at a temperature of 15°C.
(3) Forthepurposesofparagraph(c)(ii)ofthedefinitionofmanufacture in subsection (1), the term ancillary process, in relation to the manufacture of goods specified in the Excise and Excise-equivalent Duties Table that are neither tobacco nor a fuel, means 1 or more of the following processes:
- (a)
- filtering the goods, diluting the goods, or blending the goodswithothergoods(whethertheothergoodsarethe same as, similar to, or different from, the goods):
- (b)
- putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they mightbedispensed,forsaletothepublicoranymember of the public:
- (c)
- labellingormarking,forthefirsttime,containersfilled
with the goods.
Section 2(1) 2010 Excise and Excise-equivalent Document: inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 2(1) authorised person : amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section2(1) Customs-approvedareaforstoringexports or CASE:inserted, on 2 July 2004, by section 3(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 2(1) Customs-approved secure exports scheme: inserted, on 2 July 2004, by section 3(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 2(1) Customs-approved secure exports scheme paragraph (a): amended, on 8 December 2009, by section 4(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section2(1) Customs-approvedsecurepackage: inserted,on2July2004,by section 3(1) of the Customs andExciseAmendment Act 2004(2004 No 55).
Section 2(1) Customs officer or officer: substituted, on 8 December 2009, by section 5(2) of the Customs andExciseAmendment Act 2009(2009 No 61).
Section 2(1) Customs seal : inserted, on 2 July 2004, by section 3(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section2(1) Customs seal : amended,on 8 December2009, by section 4(2)(a) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section2(1) Customsseal : amended,on8December2009, bysection 4(2)(b) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section2(1) Customs seal : amended,on 8 December2009, by section 4(2)(c) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 2(1) Customs seal paragraph (a): amended, on 8 December 2009, by section4(2)(d) oftheCustomsandExciseAmendmentAct2009(2009No61).
Section2(1)dangerousitem : inserted,on6March2007,bysection4(1)ofthe Customs and Excise Amendment Act 2007 (2007 No 9).
Section 2(1) duty paragraph (c): amended, on 22 November 2006, by section 6(2) of the Dumping and Countervailing Duties Amendment Act 2006 (2006 No 63).
Section 2(1) duty paragraph (e): added, on 1 July 2003, by section 13(1) of theInjuryPrevention,Rehabilitation,andCompensationAmendmentAct2003 (2003 No 29).
Section2(1)duty paragraph(e): amended,on1March2010,pursuanttosection 5(1)(b) of the Accident Compensation Amendment Act 2010 (2010 No 1).
Section 2(1) duty paragraph (f): added, on 1 October 2008, by section 4(1) of the Customs and Excise Amendment Act (No 2) 2008 (2008 No 61).
Section 2(1) electronic publication: substituted, on 22 February 2005, by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section2(1) excisable goods : substituted,on1January2010, bysection11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 2(1) Excise and Excise-equivalent Duties Table: inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section2(1)exciseitemnumber : inserted,on1January2010,bysection11(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 2(1) exportation : substituted, on 22 February 2005, by section 39 of theFilms,Videos,andPublicationsClassificationAmendmentAct2005(2005 No 2).
Section2(1)exportation paragraph(b): amended,on6March2007,bysection 4(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 2(1) importation : substituted, on 9 October 2002, by section 3(2) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 2(1) manufacture : substituted, on 9 October 2002, by section 3(3) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 2(1) manufacture : amended, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 2(1) Minister: amended, on 1 October 1996, by section 2(1) of the Customs and Excise Amendment Act 1996 (1996 No 80).
Section 2(1) New Zealand: substituted (with effect on 1 October 1996), on 3June1998,by section2(1) oftheCustomsandExciseAmendmentAct(No2) 1998 (1998 No 38).
Section 2(1) New Zealand paragraph (b)(ii): amended, on 6 March 2007, by section 4(3) ofthe Customs and Excise Amendment Act 2007 (2007 No9).
Section 2(1) New Zealand paragraph (b)(ii): amended (with effect on 9 October 2002), on 2 July 2004, by section 47(1)(a) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 2(1) New Zealand paragraph (b)(iii): amended (with effect on 9 October 2002), on 2 July 2004, by section 47(1)(b) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 2(1) New Zealand paragraph (b)(iv): amended, on 2 July 2004, by section 3(3) of the Customs andExciseAmendment Act 2004(2004 No 55).
Section2(1) prohibited exports : substituted, on22February 2005,by section 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 2(1) prohibited exports : amended, on 6 March 2007, by section 4(4) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section2(1) prohibitedimports : substituted,on22February2005,bysection 39 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 2(1) Secretary of Commerce: repealed, on 7 September 2000, by section8(1) oftheMinistryofEconomicDevelopmentAct2000(2000No28).
Section2(2)(d): substituted,on1January2010,bysection11(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section2(2)(e): substituted,on1January2010,bysection11(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 2(3): added, on 9 October 2002, by section 3(4) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section2(3): amended,on1January2010,bysection11(3)oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
3 Act to bind the Crown
Except as provided in section 4, this Act binds the Crown.
4 Application of Act in certain cases
- (1)
- The circumstances in which and the conditions on which the powersconferredby Part12 maybeexercisedinrelationto—
- (a)
- a member of the Armed Forces; or
- (b)
- access to a defence area; or
- (c)
- a craft under the control of the Defence Force— shallbeprescribedbyregulations,andthosepowersmayonly be exercised in the circumstances and on the conditions so prescribed.
- (2)
- For the purposes of subsection (1), the Governor-General shall, by Order in Council, make regulations prescribing the circumstances in which and the conditions on which the powersconferredby Part12 maybeexercisedinrelationto—
- (a)
- a member of the Armed Forces; or
- (b)
- access to a defence area; or
- (c)
- a craft under the control of the Defence Force.
- (3)
- Subject to subsection (6), sections 30 to 37 shall not apply to anymemberoftheArmedForcesoranycraftunderthecontrol of the Defence Force during such time as that person or craft is required to respond to an emergency.
- (4)
- For the purposes of this section, emergency means—
- (a)
- an emergency due to an actual or imminent attack on NewZealandbyanenemy,ortoanyactualorimminent warlike act whether directed against New Zealand or not, if loss of life or injury or distress to persons or dangertothesafetyofthepubliciscausedorthreatened to be caused in New Zealand or in any part of New Zealand; or
- (b)
- a search and rescue event at any point outside New Zealand involving a serious and imminent threat to the safety of persons or craft; or
- (c)
- astateofwarorotherlikeemergencyinanyplaceoutside New Zealand; or
- (d)
- such other circumstances as are agreed between the chief executive and the Chief of the Defence Force.
- (5)
- Subject to subsection (6), sections 21 to 29 shall not apply to anymemberoftheArmedForcesoranycraftunderthecontrol of the Defence Force during such time as that person or craft is involved in an emergency described in paragraph (a) or (d) of subsection (4).
- (6)
- Where a craft under the control of the Defence Force that is involved in, or is required to respond to, an emergency departsfromorreturnstoNewZealand,theDefenceForceshall, within a period of 48 hours or such longer period as the chief executive may reasonably determine, notify the Customs that the craft has departed from or arrived in New Zealand, as the casemaybe, andprovidetotheCustomssuch details relating togoodsandpersonsonthecraftasthechiefexecutivespecifies.
- (7)
- The power of the chief executive under subsection (6) to determine a time or specify details required may be exercised generally or in respect of any particular case.
- (8)
- Nothing in this Act or in any regulations made under this Act shall be interpreted as limiting the immunities of—
- (a)
- anyforeignwarshiporotherforeigngovernmentalship operated for non-commercial purposes; or
- (b)
- any foreign military aircraft; or
- (c)
- members of the crew of any ship or aircraft to which paragraph (a) or paragraph (b) applies.
Section 4(4)(a): substituted, on 1 December 2002, by section 117 of the Civil Defence Emergency Management Act 2002 (2002 No 33).
Part 1 Administration 5 New Zealand Customs Service
- (1)
- There shall be a department of State called the New Zealand CustomsServicewhichshallbethesameentityknown,before the commencement of this Act, as the Customs Department.
- (2)
- ThechiefexecutiveoftheNewZealandCustomsServiceshall be known as the Comptroller of Customs.
6 Authorised persons
- (1)
- The chief executive may authorise a suitably qualified and trainedpersonwhoisnotaCustomsofficertoperformorexerciseanyfunctionorpowerthatmaybeperformedorexercised by a Customs officer under this Act.
- (2)
- Theauthorisationundersubsection(1)shallbeinwriting(including any writing in electronic form) and shall specify—
- (a)
- the function or power that may be performed or exercised by the authorised person; and
- (b)
- the term of the authorisation, which shall be such period, not exceeding 3 years, as the chief executive thinks fit.
- (3)
- Thechiefexecutivemayfromtimetotimerenewanyauthorisation given under this section for such further period, not exceeding 3 years, as the chief executive thinks fit.
- (4)
- A person who is authorised under this section must for the purposes of the provisions of this Act (other than section 2, this subsection, and sections 7, 38P, and 175) be treated as a Customs officer when performing or exercising a function or power in accordance with that person’s authorisation.
- (5)
- The chief executive may revoke an authorisation given under this section for incapacity, neglect of duty, or misconduct, or where the authorised person gives written notice to the chief executivethatheorshewishestheauthorisationtoberevoked, orinanyothercircumstancewhere,intheopinionofthechief executive, the authorisation is no longer necessary.
- (6)
- Where a person ceases to be an authorised person under this section, that person shall surrender to the chief executive all articles and documents received by him or her in relation to the authorisation. Compare: 1966 No 19 s 8A; 1980 No 33 s 3
Section6(4): substituted,on8December 2009,bysection5(1)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
7 Identity cards
- (1)
- Thechiefexecutiveshallgiveanidentitycardorothermeans of identification to each Customs officer and any authorised person other than a constable or the Armed Forces.
- (2)
- Whenever a Customs officer or authorised person exercises any power under this Act he or she shall, on request, produce theidentitycardorothermeansofidentificationforinspection.
- (3)
- A person who ceases to be a Customs officer or authorised person shall, as soon as possible, return the identity card or other means of identification to the chief executive. Section7(1): amended,on8December2009,bysection24oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
8 Customs flag
The Customs flag shall be the New Zealand Ensign with the additionintheflyofthewords “NZCustomsService” inbold characters. Compare: 1966 No 19 s 11
Part 2 CustomsplacesCustomscontrolledareas, and Customs-approved areas for storing exports
Part 2 heading: amended, on 2 July 2004, by section 4 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Customs places
Heading: inserted, on 2 July 2004, by section 5 of the Customs and Excise Amendment Act 2004 (2004 No 55).
9 Customs places
- (1)
- ForthepurposesofthisAct,thechiefexecutivemayfromtime totime,bynoticeintheGazette andsubjecttosuchconditions orrestrictionsasthechiefexecutivemaydetermine,designate as a Customs port or as a Customs airport any port or airport specified in the notice, and such Customs ports and Customs airports shall be known collectively as Customs places.
- (2)
- The chief executive may in like manner vary or revoke a designationunderthissectionorvaryorrevoketheconditionsor restrictionstowhichitwassubjectorrevokethoseconditions or restrictions and impose new conditions or restrictions. Compare: 1966 No 19 ss 26, 30
Customs controlled areas
Heading: inserted, on 2 July 2004, by section 6 of the Customs and Excise Amendment Act 2004 (2004 No 55).
10 Customs controlled areas Subject to such exemptions as may be prescribed and to sec tions 12(4), 68A, and 68B, no area shall be used for—
- (a)
- themanufactureofgoodsspecifiedinPartAoftheExcise and Excise-equivalent Duties Table; or
- (b)
- the deposit, keeping, or securing of imported or excisable goods, without payment of duty on the goods, pending the export of those goods; or
- (c)
- the temporary holding of imported goods for the pur poses of the examination of those goods under section
37
151 (including the holding of the goods while they are awaiting examination); or
- (d)
- the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
- (e)
- the processing of craft arriving in or departing from NewZealandortheloadingorunloadingofgoodsonto or from such craft; or
- (f)
- any other prescribed purpose,— unless that area is licensed as a Customs controlled area. Section10: amended,on8December2009,bysection7(2)oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
Section10(a): substituted, on1January2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
11 Application for licence
- (1)
- An application for an area to be licensed as a Customs controlledarea maybemade by the owner oroccupier of, orperson operating in, the area and shall be made in such form and shall contain such particulars as may be prescribed.
- (2)
- Thechiefexecutivemay,atanytime,requestfurtherinformationfromanapplicantifthechiefexecutiveconsidersthatthe information is relevant to the application.
- (3)
- Anapplicantmay,atanytimebeforethechiefexecutivemakes adecisionontheapplication,advisethechiefexecutiveofany variationsthattheapplicantwishestomaketotheapplication.
12 Grant or refusal of licence
(1) On receipt of—
- (a)
- an application for a licence; and
- (b)
- anyinformationrequestedbythechiefexecutiveunder section 11(2); and
- (c)
- any variations to the application made under section
11(3),— the chief executive may grant a licence for the area, or may refuse the application.
- (2)
- Alicencegrantedundersubsection(1)maybegrantedsubject to—
- (a)
- such terms, conditions, or restrictions as the chief executive thinks fit; and
- (b)
- the payment by the licensee of the prescribed annual licence fee (if any).
- (3)
- The licence shall—
- (a)
- specify the area in respect of which it is granted; and
- (b)
- specify the applicant as the licensee; and
- (c)
- specifythepurposeorpurposesdescribedinparagraphs
- (4)
- Where, on an application for an area to be licensed as a Customs controlled area, the chief executive is of the opinion that—
- (a)
- it is not in the public interest; or
- (b)
- it is impracticable or unnecessary— that the area should be licensed as a Customs controlled area, the chief executive may, in his or her discretion, and under suchconditionsasthechiefexecutivethinksfit,directthatthe area need not be licensed as a Customs controlled area.
- (5)
- Adirectiongivenundersubsection(4)maybegiveninrespect ofthewholeoranyspecifiedpartofthebusinesscarriedonin thearea,andshallexempttheareafromsuchprovisionsofthis Act as may be specified in the direction.
- (6)
- The applicant shall be advised by notice in writing of any decision of the chief executive under this section.
- (7)
- An applicant who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 ss 84, 110; 1986 No 44 s 11
13 Variation or revocation of conditions
- (1)
- The chief executive may, by notice in writing, vary or revoke the terms, conditions, or restrictions to which the licence is subject or revoke those terms, conditions, or restrictions and impose new terms, conditions, or restrictions.
- (2)
- A licensee who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
14 Revocation or suspension of licence
- (1)
- Alicenceissuedunder section12 may,atanytime,berevoked or suspended by the chief executive where—
- (a)
- a term, condition, or restriction specified in the licence has been contravened; or
- (b)
- the area in respect of which the licence was granted ceases to be used for any of the purposes described in paragraphs (a) to (f) of section 10 for which the area is licensed; or
- (c)
- the licensee ceases to be the owner or occupier of, or operatorin,theareainrespectofwhichthelicencewas granted; or
- (d)
- the chief executive considers that the licensee is no longer a fit and proper person to hold a licence; or
- (e)
- theprescribedannuallicencefee(ifany)isdueandhas not been paid.
- (2)
- Notice in writing of the chief executive’s intention to revoke or suspend a licence shall be given to the licensee unless the chief executive considers thatthereisgood reasonnottogive such a notice.
- (3)
- Wherethechiefexecutiverevokesorsuspendsalicenceunder subsection (1), the chief executive shall notify the licensee in writing of the revocation or suspension.
- (4)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
15 Surrender of licence AlicenceforaCustomscontrolledareamaybesurrenderedat any time by the licensee by the giving of 1 month’s notice in writing to the chief executive. Compare: 1966 No 19 s 88; 1986 No 44 s 11
16 Closing of Customs controlled area Where any licence issued under section 12 is suspended, re voked, or surrendered, duty shall thereupon become due and payable on all goods within that area that are or were subject tothecontroloftheCustomsimmediatelypriortothesuspension, revocation, or surrender, unless the chief executive permits the goods to be removed to another Customs controlled area or to be exported.
17 Liabilities not affected by ceasing to act as licensee The obligations and liabilities under this Act of a licensee in respectofanythingdoneoromittedtobedonebythelicensee whilelicensedshallnotbeaffectedbythefactthatthelicensee ceases to act as such nor by the fact that the licence is surrendered or suspended or revoked. Compare: 1966 No 19 s 90; 1986 No 44 s 11
18 Customs facilities in Customs controlled areas
- (1)
- The licensee of any Customs controlled area licensed under this Act shall provide and maintain such operating areas, accommodation, facilities, buildings, equipment, and storage as the chief executive shall determine are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
- (2)
- Subject to subsection (3), the licensee may levy the Customs such charge or charges as are reasonable for any operating areas, accommodation, facilities, buildings, equipment, and storage provided in accordance with subsection (1).
- (3)
- Notwithstandinganythinginthe AirportAuthoritiesAct1966 , nochargeshallbeleviedontheCustomsinrespectofanyoperatingareainaCustomscontrolledareawherethatoperating area is used for—
- (a)
- the processing of persons arriving in or departing from New Zealand; or
- (b)
- the processing of craft arriving in or departing from New Zealand; or
- (c)
- theprocessingofpostalarticlesarrivinginordeparting from New Zealand.
- (4)
- The licensee of every Customs controlled area shall store goods subject to the control of the Customs in such manner and in such location as the chief executive may direct.
- (5)
- The licensee shall be advised by notice in writing of any determinationofthechiefexecutiveundersubsection(1)orany direction of the chief executive under subsection (4).
(6) Alicenseewhoisdissatisfiedwithadeterminationbythechief executive under subsection (1) or a direction by the chief executiveundersubsection(4)may,within20workingdaysafter the date on which notice of the determination or direction is given, appeal to a Customs Appeal Authority against that determination or direction. Compare: 1966 No 19 s 33; 1992 No 30 s 3(1) Section18heading: amended,on2July2004,bysection7oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
19 Storage charges In such circumstances and for such period of time as may be prescribed, no charges shall be made by a licensee of a Customscontrolledareaforthereceptionorstorageinthatareaof any imported goods. Compare: 1966 No 19 s 34
Customs-approved areas for storing exports(CASEs)
Heading: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).
19A Purpose of sections 19B to 19H The purpose of sections 19B to 19H is to enable an area to be licensed as a CASE so that—
- (a)
- goods to be exported are (under section 20(1)(b) and (c) ),fromthetimetheyarebroughttothearea(whether or not the goods are later transported from that area to anotherarea ofany kind, and,ifthe goodsareso transported,duringthetransportation)untiltheyareexported to a point outside New Zealand, subject to the control of the Customs:
- (b)
- theCustomsmay,asprovidedin section19E ,accessthe area under section 150:
- (c)
- the powers in section 151 (which include powers of examination) are available in respect of goods that are
subject to the control of the Customs because they are goods—
- (i)
- to be exported; and
- (ii)
- that have been brought to a CASE:
- (d)
- thepowersofdetentionandsearchin section144(3) are available in respect of a vehicle if there are suspected to be in or on the vehicle goods that are subject to the control of the Customs because they are goods—
- (i)
- to be exported; and
- (ii)
- that have been brought to a CASE:
- (e)
- the owner or occupier of the area or person operating in the area may be required to provide and maintain operating areas, accommodation, facilities, buildings, equipment, and storage reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
Section 19A: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).
19B Areas that may be licensed as CASEs
- (1)
- An area may be licensed as a CASE only if the area is used (whether or not it is used for any other purpose) for the purpose of storing goods for export (temporarily or otherwise) untiltheyaretransported(eitherdirectlyorviaanotherareaor areas) to the place of shipment and shipped.
- (2)
- Anareausedforthepurposeofstoringgoodsforexportisused for the purpose stated in this section even though the area is alsousedforthepurposeofconsolidating,packing,repacking, treating, or otherwise handling those goods. Section 19B: inserted, on 2 July 2004, by section 8 of the Customs and Excise
Amendment Act 2004 (2004 No 55).
19C Application for area to be licensed as CASE
- (1)
- An application for an area to be licensed as a CASE—
- (a)
- may be made by the owner or occupier of, or person operating in, the area; and
- (b)
- must be made in such form, and contain such particulars, as may be prescribed.
- (2)
- Thefollowingsectionsapplytoanapplicationunderthissection as if it were an application for the area concerned to be licensed as a Customs controlled area:
- (a)
- section11(2)and(3) (whichrelatestoanapplicationfor a licence); and
- (b)
- section 12 (except subsections (3)(c), (4), and (5)) (which relates to the grant or refusal of a licence).
Section 19C: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).
19D Licences for CASEs
- (1)
- If a licence for a CASE is granted under section 12(1) (as ap pliedby section19C(2) )andissubjecttoterms,conditions,or restrictions, section 13 (variation or revocation of conditions) applies to those terms, conditions, or restrictions as if the licence were a licence for a Customs controlled area.
- (2)
- Section 14 (revocation or suspension of licence) applies to a licenceforaCASE that is granted under section 12(1)(asap plied by section 19C(2)) as if it were a licence for a Customs controlled area.
- (3)
- However, for the purposes of subsection (2), section 14(1)(b) mustbereadasifforthewords“anyofthepurposesdescribed in paragraphs (a) to (f) of section 10 for which the area is li censed” there were substituted the words “the purpose in sec tion 19B (whether or not it is used for any other purpose)”. Section 19D: inserted, on 2 July 2004, by section 8 of the Customs and Excise
Amendment Act 2004 (2004 No 55).
19E Access of Customs officers to CASEs
Section 150 applies to a CASE as if the area were a Customs controlled area; and section 173 applies accordingly. Section 19E: inserted, on 2 July 2004, by section 8 of the Customs and Excise
Amendment Act 2004 (2004 No 55).
19F Examination of goods to be exported and that have been brought to CASE
- (1)
- Thepowersin section151 areavailableinrespectofgoodsthat a Customs officer has reasonable cause to suspect are subject to the control of the Customs because they are goods—
- (a)
- to be exported; and
- (b)
- that have been brought to a CASE.
- (2)
- Nothing in this section limits section 20 or section 151.
Section 19F: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).
19G Detaining and searching vehicles for goods to be exported and that have been brought to CASE
- (1)
- Thepowersin section144(3) areavailableinrespectofgoods thataCustomsofficerhasreasonablecausetosuspectaresubject to the control of the Customs because they are goods—
- (a)
- to be exported; and
- (b)
- that have been brought to a CASE.
- (2)
- Nothing in this section limits section 20 or section 144.
Section 19G: inserted, on 2 July 2004, by section 8 of the Customs and Excise Amendment Act 2004 (2004 No 55).
19H Customs facilities in CASEs
- (1)
- The licensee of any CASE licensed under this Act must provideandmaintainanyoperatingareas,accommodation,facilities, buildings, equipment, and storage that the chief executive determines are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
- (2)
- ThelicenseemaylevytheCustomssuchchargeorchargesas arereasonableforanyoperatingareas,accommodation,facilities, buildings, equipment, and storage provided in accordance with subsection (1).
- (3)
- The licensee of every CASE must store goods subject to the controloftheCustomsinsuchmannerandinsuchlocationas the chief executive may direct.
- (4)
- The licensee must be advised by notice in writing of a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (3).
- (5)
- Alicenseewhoisdissatisfiedwithadeterminationbythechief executive under subsection (1) or a direction by the chief executiveundersubsection(3)may,within20workingdaysafter the date on which notice of the determination or direction is
given, appeal to a Customs Appeal Authority against that determination or direction. Section 19H: inserted, on 2 July 2004, by section 8 of the Customs and Excise
Amendment Act 2004 (2004 No 55).
Part 3 Arrival and departure of goods, persons, and craft
20 Goods subject to control of Customs
(1) Goods are subject to the control of the Customs,—
(a) where the goods have been imported, from the time of importation until the time the goods are lawfully removed for home consumption or exportation from a Customs controlled area; or
(aa) wherethegoodsarelawfullyremovedfromaCustoms controlled area under a conditional permit granted pur suant to section 47(1)(c), until such time as the chief executive is satisfied that the conditions of the permit have been met; or
(ab) where the goods are to be exported (whether under drawback or not) and are in a package in relation to which a Customs seal has been used (whether or not any other paragraph of this subsection applies to the goods),fromthetimewhenaCustomssealisfirstused until the exportation of the goods to a point outside New Zealand; or
(ac) where the goods are to be exported (whether under drawback or not) under a Customs-approved secure exports scheme (whether or not any other paragraph of this subsection applies to the goods), from the time whenthegoodsarefirstsecuredinaCustoms-approved secure package until the exportation of the goods to a point outside New Zealand; or
- (b)
- where the goods are to be exported under drawback, from whichever is the earlier of the following times untiltheexportationofthegoodstoapointoutsideNew Zealand:
- (i)
- the time of the claim for drawback; or
- (ii)
- thetimewhenthegoodsarebroughttoaCustoms controlled area or to a CASE (whether or not the goods are later transported from that area to anotherareaofanykind,and,ifthegoodsareso transported, during the transportation); or
- (c)
- wherethegoodsaretobeexportedotherwisethanunder drawback,fromthetimewhenthegoodsarebroughtto aCustomscontrolledareaortoaCASE(whetherornot thegoodsarelatertransportedfromthatareatoanother area of any kind, and, if the goods are so transported, during the transportation), until their exportation to a point outside New Zealand; or
- (d)
- where the goods are on board any craft described in section 139(1), at all times that the craft is within New Zealand; or
- (e)
- where the goods are manufactured in a Customs controlled area, from the time of manufacture until the goods are lawfully removed for home consumption from a Customs controlled area, or the goods are exported to a point outside New Zealand, whichever happens first; or
- (f)
- where the goods are owned by or in the possession of aninternationallyticketedpassengerwhoisusingairor seatravelforadomesticsectororadomesticpassenger whoisusingairorseatravelforadomesticsector,from the time when, at the commencement of the domestic sector, the goods are—
- (i)
- brought into a Customs controlled area licensed forthedisembarkation,embarkation,orprocessingofpersonsarrivinginordepartingfromNew Zealand; or
- (ii)
- accepted for carriage by an airline or shipping
company— untilthetimewhen,attheendofthedomesticsector,the goodsarelawfullyremovedfromaCustomscontrolled area licensed for the disembarkation, embarkation, or processingofpersonsarrivinginordepartingfromNew Zealand; or
(g) inthecaseofdomesticcargo(notbeinggoodstowhich paragraph (f) applies), from the time when the goods are brought within a Customs controlled area that is in a Customs place until the time when the goods are lawfully removed from that or any other Customs controlled area.
(2) For the purposes of subsection (1), goods that are removed fromaCustomscontrolledareatoanotherCustomscontrolled area are not removed for home consumption. Compare: 1966 No 19 s 16 Section 20(1)(a): substituted, on 3 June 1998, by section 3(1) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section20(1)(aa): inserted,on3June1998,bysection3(1)oftheCustomsand Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 20(1)(ab): inserted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(ab): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 20(1)(ac): inserted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(b): substituted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 20(1)(c): substituted, on 2 July 2004, by section 9 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section20(2): added,on3June1998,bysection3(2)oftheCustomsandExcise Amendment Act (No 2) 1998 (1998 No 38).
Arrival of craft into New Zealand
21 Advice of arrival, etc
- (1)
- ThepersoninchargeofacraftthatisenroutetoNewZealand from a point outside New Zealand must, unless otherwise approved by the chief executive,—
- (a)
- give to the Customs, in such form and manner (for example,inanelectronicformandmanner)asmaybeapproved in writing by the chief executive (either generally or for a particular case or class of case), such advance notice as may be prescribed of any or all of the following matters:
- (i)
- the impending arrival of the craft:
- (ii)
- its voyage:
- (iv)
- its passengers:
- (v)
- its cargo for discharge within New Zealand (whether commercial or non-commercian( �/span>:
- (vi)
- its commercial cargo not intended for discharge within New Zealand (if any):
- (b)
- onarrivingwithinNewZealand,proceeddirectlytothat Customsplace,unlessdirectedelsewherebyaCustoms officer.
- (2)
- The owner or operator of the craft referred to in subsection (1), or an agent of the owner or operator, may provide the information referred to in paragraph (a) of that subsection to the Customs on behalf of the person in charge of the craft. Section21(1)(a): substituted,on1October2004,bysection10oftheCustoms
and Excise Amendment Act 2004 (2004 No 55).
22 Requirement to answer questions
- (1)
- Subsection (2) applies to—
- (a)
- a craft that has arrived in New Zealand from a point outside New Zealand:
- (b)
- a craft departing from New Zealand for a point outside New Zealand:
- (c)
- a craft that is within New Zealand and that is carrying international cargo or international crew or any internationalpassenger,whetherornotthecraftisalsocarrying domestic cargo:
- (d)
- any other craft that is within New Zealand and that a Customs officer has reasonable cause to suspect has been, or is about to be, involved in the commission of anoffenceagainstthisActortheimportationorexportation of any dutiable, uncustomed, prohibited, or forfeited goods.
- (2)
- The person in charge of, the owner of, any member of the crewof,andanypassengeronacrafttowhichthissubsection applies must—
(a) answer any question asked by a Customs officer under this Act relating to the craft and its voyage and any
49
persons or goods that are or have been carried by the craft; and
(b) forthwithattherequestofanyCustomsofficerproduce any documents within that person’s possession or control relating to any of those matters.
(3) A person referred to in section 145A(1) must—
- (a)
- answeranyquestionsaskedbyaCustomsofficerunder section 145A; and
- (b)
- produce any documents within his or her possession or control that a Customs officer demands under section 147A .
Section 22(1): amended, on 2 July 2004, by section 11(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section22(1)(c): amended,on1October1996,bysection3(1)oftheCustoms and Excise Amendment Act 1996 (1996 No 80).
Section22(1)(d): amended,on1October1996,bysection3(2)oftheCustoms and Excise Amendment Act 1996 (1996 No 80).
Section 22(2): amended, on 2 July 2004, by section 11(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 22(3): added, on 2 July 2004, by section 11(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).
23 Bringing-to of ship
- (1)
- The master of a ship arriving within New Zealand must, on being directed by a Customs officer to do so,—
- (a)
- stop and bring the ship to for boarding; and
- (b)
- ensure that the ship remains stopped until a Customs officer directs that the ship may proceed.
- (2)
- ThecraftcarryingtheCustomsofficerorofficersmustidentify itself as being a craft in the service of the Crown.
- (3)
- Themasteroftheshipmustbyallreasonablemeansfacilitate the boarding of the ship by Customs officers.
- (4)
- The master of a ship within New Zealand must, if so directed byany Customs officer, cause thatshipto leave New Zealand forthwith.
- (5)
- ACustomsofficerwhoproposestogiveadirectionundersubsection (4) shall consult with the chief executive or a person authorised by the chief executive. Compare: 1966 No 19 s 41
Section 23(2): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 23(3): amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
24 Craft to arrive at nominated Customs place only
(1) Subjectto sections21 and 25 ,thepersoninchargeofacraft—
- (a)
- that arrives within New Zealand on a journey from a point outside New Zealand; or
- (b)
- that is carrying—
- (i)
- persons; or
- (ii)
- goods subject to the control of the Customs— broughtinthatcraftoranyothercraftfromapointoutside New Zealand—
must ensure that the craft lands, anchors, or otherwise arrives onlyataCustomsplace,which,inthecaseofacrafttowhich section 21 applies, shall be the Customs place nominated by that person in accordance with that section.
(2) On arrival at the nominated Customs place or Customs controlledareawithinthatplace,anduntilaninwardreportinaccordancewith section26 hasbeenmade,nopersonshallleave or board thecraft unless authorised todo soby a Customs officer. Compare: 1966 No 19 ss 36, 37
25 Craft arriving at place other than nominated Customs place
(1) Nothing in section 24 applies to a craft—
- (a)
- that is required or compelled to berth, land, anchor, or otherwise arrive at a place other than a Customs place, nominated in accordance with section 21(1)(a), if this arrival—
- (i)
- isrequiredbyanystatutoryorotherrequirement relating to navigation; or
- (ii)
- is compelled by accident, stress of weather, or other necessity; or
- (b)
- that is authorised to berth, land, anchor, or otherwise arriveataplaceotherthanaCustomsplacebythechief executive.
(1A) Anauthorisationgivenundersubsection(1)(b)maybegranted subjecttoanyconditionsthechiefexecutiveconsidersappropriate(forexample,conditionsaboutthepassengersandgoods that may be carried on the craft).
(1B) The chief executive may not grant any authorisation under subsection (1)(b) without consulting the chief executive of—
- (a)
- the Ministry of Agriculture and Forestry; and
- (b)
- the Ministry of Health; and
- (c)
- the New Zealand Police; and
- (d)
- if the proposed authorisation relates to an aircraft, the Civil Aviation Authority; and
- (e)
- if the proposed authorisation relates to a ship, the authority known as Maritime New Zealand; and
- (f)
- everyotherdepartmentofStatewhoseoperationsmay, in the chief executive’s opinion, be affected by the granting of an authorisation under subsection (1)(b).
(1C) If any craft berths, lands, anchors, or otherwise arrives at a placeotherthanaCustomsplacebyreasonofanauthorisation under subsection (1)(b),—
- (a)
- the same powers may be exercised under this Act in relation to that craft as if it had arrived at a Customs place in accordance with Part 3, and the same obliga tions apply; and
- (b)
- the same powers may be exercised under this Act in relation to persons and goods on that craft as if those persons or goods were in a Customs controlled area, followingarrivalofthecraftinaccordance with Part 3, and the same obligations apply.
- (2)
- The person in charge of the craft—
- (a)
- must forthwith report to a Customs officer or to a constable; and
- (b)
- mustnot,withouttheconsentofaCustomsofficer,permit any goods carried in the craft to be unloaded from it or any of the crew or passengers to depart from its vicinity; and
- (c)
- must comply with any directions given by a Customs officerinrespectofanygoods,crew,orpassengerscarried in the craft.
- (3)
- Subject to section 43(a), no member of the crew and no pas senger on the craft shall without the consent of a Customs officer—
- (a)
- unload goods from the craft; or
- (b)
- depart from the vicinity of the craft,— and all such persons must comply with any directions given by a Customs officer.
(4) WhereacraftisdirectedbyaCustomsofficerpursuantto sec tion 21(1)(b)toarriveat a place other than the Customs place nominatedinaccordancewithsection21(1)(a),nopersonshall depart from or board the craft unless authorised to do so by a Customs officer. Compare: 1966 No 19 ss 35A, 38 Section25(1): substituted, on24September2009,bysection5oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68). Section 25(1A): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(1B): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 25(1C): inserted, on 24 September 2009, by section 5 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section25(2)(a): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
26 Inward report
- (1)
- Unlessotherwiseapprovedbythechiefexecutive,thissection applies to a craft—
- (a)
- that arrives within New Zealand on a journey from a point outside New Zealand; or
- (b)
- that is carrying—
- (i)
- persons; or
- (ii)
- goods subject to the control of the Customs— broughtinthatcraftoranyothercraftfromapointoutside New Zealand.
- (2)
- OnthearrivalataCustomsplaceofcrafttowhichthissection applies, the person in charge or the owner of the craft, as the case may be, must—
(a) delivertotheCustomswithinsuchtimeortimesasmay beprescribedaninwardreportinsuchformandmanner and containing such particulars verified by declaration
53
asmaybeprescribedandaccompaniedbysuchsupporting documents asthe chief executive may require; and
(b) complywithanyCustomsdirectionastothemovement of the craft within the Customs place, and as to the unloading of goods or the disembarkation of crew or passengers from the craft.
(3) The particulars and supporting documents referred to in subsection (2)(a) need not include information that has already been supplied to the Customs in any form and manner approvedinwritingbythechiefexecutiveunder section21(1)(a) or otherwise. Compare: 1966 No 19 ss 44, 45
Section26(3): added,on6March2007,bysection5oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
Arrival of persons
27 Persons arriving in New Zealand to report to Customs officer or Police station
- (1)
- Unless otherwise required under any provision of this Act, every person arriving in New Zealand must, on his or her arrival, report to a Customs officer or to a Police station forthwith.
- (2)
- A person who reports to a Customs officer or to a Police stationinaccordancewithsubsection(1)shallremainattheplace wherethepersonreportedforsuchreasonabletimeastheCustoms may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.
28 Disembarkation
- (1)
- Subject to such exemptions as may be prescribed, a person who is on board a craft that has arrived in New Zealand from a point outside New Zealand must comply with any Customs direction concerning disembarkation.
- (2)
- Forthepurposesofthissection,aCustomsdirectionincludes a direction given by the person in charge of the craft or by a crew member at the direction of a Customs officer.
- (3)
- Subjecttosuchexemptionsasmaybeprescribed,everyperson whohasdisembarkedfromacrafttowhichthissectionapplies must, unless otherwise directed by the Customs,—
- (a)
- go to a Customs controlled area; and
- (b)
- remain there for such reasonable time as the Customs may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.
29 Baggage to be presented
- (1)
- Subjecttosuchexemptionsasmaybeprescribed,everyperson who disembarks from a craft that has arrived in New Zealand from a point outside New Zealand or a craft that is at the end of a domestic sector must—
- (a)
- make his or her accompanying baggage available for examination by a Customs officer; and
- (b)
- comply with any Customs direction relating to the movement of the baggage within the Customs place or CustomscontrolledareaorfromanycrafttoaCustoms controlled area.
- (2)
- Any person who is moving or handling the baggage referred to in subsection (1) shall comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from any craft to a Customs controlled area.
Departure of persons
30 Persons departing from New Zealand to depart from Customs place
Subject to section 37 and to such exemptions as may be pre scribed or unless otherwise authorised by the Customs, a personmustnotdepartfromNewZealandunlessheorshedeparts from a Customs place. Section 30: amended, on 24 September 2009, by section 6 of the Customs and
Excise Amendment Act (No 3) 2008 (2008 No 68).
| 31 | Embarkation |
| A person preparing to board a craft for departure from New | |
| ZealandmustcomplywithanyCustomsdirectiongiventothe | |
| person concerning embarkation. | |
| 32 | Outgoing baggage to be presented |
| (1) | Subjecttosuchexemptionsasmaybeprescribed,everyperson |
| who arrives at a Customs place or a Customs controlled area | |
| forembarkationontoacraftthathas,asitsdestination,apoint | |
| outside New Zealand must— | |
| (a) make his or her accompanying baggage available for | |
| examination by a Customs officer; and | |
| (b) comply with any Customs direction relating to the | |
| movement of the baggage within the Customs place or | |
| Customs controlled area or from a Customs controlled | |
| area to any craft. | |
| (2) | Any person who is moving or handling the baggage referred |
| to in subsection (1) shall comply with any Customs direction | |
| relating to the movement of the baggage within the Customs | |
| placeorCustomscontrolledareaorfromaCustomscontrolled | |
| area to any craft. | |
| Further requirements relating to personsarriving in or departing from New Zealand | |
| Heading: inserted, on 6 March 2007, by section 6 of the Customs and Excise Amendment Act 2007 (2007 No 9). |
32A Use of electronic communication devices prohibited in certain places
- (1)
- This section applies to any Customs place or Customs controlled area that is used by persons arriving in or departing from New Zealand.
- (2)
- A Customs officer may erect a sign prohibiting in a place or area to which this section applies the use of any electronic communication device identified on the sign (by words, or images, or both).
- (3)
- If a sign has been erected in a place under subsection (2), a Customs officer may require a person in that place not to use, ortostopusing,anelectroniccommunicationdeviceidentified on the sign.
- (4)
- Every person must comply with a requirement by a Customs officer under subsection (3).
- (5)
- Inthissection, electroniccommunicationdeviceincludesan electronic communication device (except for a device that is beingused to assist with a disability) that iscapable of any or all of the following actions:
- (a)
- transmitting sound:
- (b)
- computing information:
- (c)
- functioning as a telephone:
- (d)
- communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology).
Section32A:inserted,on6March2007,by section6 oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
32B Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
- (1)
- Thissectionappliestoapersoninadesignatedplacewhohas arrivedin NewZealandorwho departs, orattemptstodepart, from New Zealand.
- (2)
- The person must remain in the designated place until the pro cessing, under the Immigration Act 2009 and, if applicable, the BiosecurityAct1993 ,in respectoftheperson’s arrivalin, or departure from, New Zealand, is completed.
- (3)
- A Customs officer may direct the person to comply with the person’s obligation under subsection (2).
- (4)
- For the purposes of subsection (2), the processing referred to in that subsection is completed when—
- (a)
- the person has complied with all obligations imposed on the person, in respect of the person’s arrival in, or departure from, New Zealand, under the Immigration Act 2009 and, if applicable, the Biosecurity Act 1993; and
- (b)
- thepowersanddutiesunderthoseActsthatare,inrelationtotheperson,requiredtobeexercisedorperformed inthedesignatedplacehave,sofaraspracticable,been exercised or performed in that place.
- (5)
- In this section,—
authorised officer means an officer authorised under the Im migration Act 2009 or the Biosecurity Act 1993 designated place means—
- (a)
- a Customs controlled area; or
- (b)
- a Customs place; or
- (c)
- aplaceapprovedbythechiefexecutiveforthepurposes of—
- (i)
- the arrival of a craft in New Zealand; or
- (ii)
- the departure of a craft from New Zealand; or
- (a)
- considerationbyanyauthorisedofficerastotheapplic ability ofpowersandduties undertheImmigrationAct 2009 or the Biosecurity Act 1993 to the person; and
- (b)
- reconsiderationbyanyauthorisedofficer,inthelightof anynewinformation,ofapreviousexerciseorperformanceofapowerordutyunderthe ImmigrationAct2009 or the Biosecurity Act 1993; and
- (c)
- any reasonable time following a request by a Customs officerthatanauthorisedofficerwhoisnotpresentatthe designated place consider, exercise, or perform a par ticular power or duty under the Immigration Act 2009 or the Biosecurity Act 1993 that—
- (i)
- may, in the opinion of the Customs officer, be applicable to the person; and
- (ii)
- may not be exercised or performed by any authorisedofficerpresentatthedesignatedplaceat the time of the request; but
(iii) maybeexercisedorperformedbytheauthorised officer to whom that request is made.
Section32B:inserted,on6March2007,by section6 oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
Section 32B heading: amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section32B(2): amended,at2amon29November2010, bysection406(1)of the Immigration Act 2009 (2009 No 51).
Section32B(4)(a): amended,at2amon29November2010,bysection406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) authorised officer: amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (a): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (b): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 32B(5) processing paragraph (c): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
32C Cases requiring investigation for public health or law enforcement purposes
- (1)
- Thissectionappliestoapersoninadesignatedplacewhohas arrivedin NewZealandorwho departs, orattemptstodepart, from New Zealand, if a Customs officer has reasonable cause to suspect that the person—
- (a)
- is,underanenactment,liabletobedetainedbecauseof an infectious disease; or
- (b)
- isliabletobearrestedunderawarrantissuedbyacourt or by any registrar; or
- (c)
- is, in attempting to depart from New Zealand or in attemptingtoremoveanotherpersonfrom NewZealand, contravening, or about to contravene, an enactment or an order issued by a court; or
- (d)
- is liable to be prosecuted for an offence punishable by imprisonment; or
- (e)
- has contravened any of the following enactments: (iii) the Misuse of Drugs Act 1975:
- (iv)
- the Passports Act 1992:
- (v)
- the Terrorism Suppression Act 2002:
- (vi)
- the Trade in Endangered Species Act 1989:
- (f)
- is endangering, or threatening to endanger, the life, health, or safety of a person or group of persons.
- (2)
- The Customs officer may direct the person to remain in the designated place for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in subsection (1), to do 1 or more of the following:
- (a)
- question the person:
- (b)
- ascertain or determine the status of the person:
- (c)
- detain the person:
- (d)
- arrest the person.
- (3)
- The person must comply with any direction given under this section.
- (4)
- A direction under this section ceases to have effect 4 hours after it is given.
- (5)
- In this section,— another officer means—
- (a)
- a constable; or
- (b)
- a bailiff; or
- (c)
- an employee or agent of a department of State designated place means—
- (a)
- a Customs controlled area; or
- (b)
- a Customs place; or
- (c)
- aplaceapprovedbythechiefexecutiveforthepurposes of—
- (i)
- the arrival of a craft in New Zealand; or
- (ii)
- the departure of a craft from New Zealand.
Section32C:inserted,on6March2007,by section6 oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
Section32C(5) anotherofficer paragraph(a): amended,on8December2009, by section 24 of the Customs andExciseAmendmentAct 2009(2009No61).
Departure of craft
33 Clearance of craft
- (1)
- Unless otherwise approved by the chief executive, no person in charge of a craft that has, as its destination, a point outside NewZealandshallcausethatcrafttodepartfromanyCustoms placeunlessthatpersonhasreceivedacertificateofclearance in the prescribed form.
- (2)
- Subject to such exemptions as may be prescribed, no person in charge of a craft that has arrived in New Zealand from a pointoutsideNewZealandshallcausethatcrafttodepartfrom the place in New Zealand that it first arrived at, or from any subsequentplaceofcallwithinNewZealand,withoutthepermission of the Customs and subject to the production to the Customs of any documents that the chief executive may require and to any conditions imposed by the chief executive. Compare: 1966 No 19 s 72
34 Certificate of clearance Unless otherwiseapprovedbythechief executive,beforeany certificate of clearance is granted to the person in charge of any craft to which section 33 applies, that person must—
- (a)
- deliver to the Customs, within any time or times prescribed, an outward report in the prescribed form and manner that contains the prescribed particulars verified by declaration, and which is accompanied by any supportingdocumentsthechiefexecutivemayrequire(the outward report and any supporting documents may be deliveredtotheCustomswithinanytimeortimesafter departurethatisorareprescribedeithergenerallyorfor a particular case or class of case); and
- (b)
- answeranyquestionaskedbyaCustomsofficerrelating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
- (c)
- produceanyotherdocumentsrequiredbyaCustomsofficerrelatingtothecraftanditspassengers,crew,cargo, stores, and intended voyage or journey; and
- (d)
- comply with all requirements in this or any other Act concerning the craft and its passengers, crew, cargo, stores, and intended voyage or journey.
Section 34: substituted, on 6 March 2007, by section 7 of the Customs and Excise Amendment Act 2007 (2007 No 9).
34A Fees and charges relating to granting certificate of clearance
- (1)
- The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)(a) prescrib ingfeesorcharges,orboth,thatarepayabletotheCustomsto meet or assist in meeting costs and expenses incurred by the Customs in granting a certificate of clearance (for example, the costs and expenses incurred by the Customs in determiningwhetherapersoninchargeofacraftthatisdepartingNew Zealandhascompliedwiththerequirementsstatedorreferred to in or imposed under section 34).
- (2)
- No fees or charges prescribed by regulations of the kind described in subsection (1) may meet or assist in meeting costs or expenses that are—
- (a)
- incurred by the Customs in granting a certificate of clearance; and
- (b)
- related to clearance of passengers.
- (3)
- The provisions of Part 8 that relate to the collection and re covery of duty apply to fees and charges prescribed by regulationsofthekinddescribed insubsection (1),asif those fees and charges were a duty.
- (4)
- Beforemakingarecommendationundersubsection(1)inrelationtoanyproposedregulations,theMinistermustbesatisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulationstotheextentthatisreasonablypracticablehavingregard to the circumstances of the case.
- (5)
- Forthepurposesofsubsection(4),theMinistermaytakeinto account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
- (6)
- A failure to comply with subsection (4) does not affect the validityofanyregulationsofthekinddescribedinsubsection (1).
- (7)
- Subsection (1) does not limit section 287.
Section34A:inserted,on2July2004,by section13 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
35 Boarding of outward craft The person in charge of a craft departing from a Customs place, whether or not the immediate destination of the craft is a point outside New Zealand, shall, if required to do so by anyCustomsofficer,byallreasonablemeans,facilitateboarding by Customs officers. Compare: 1966 No 19 s 75
36 Production of certificate of clearance The person in charge of a craft to whom a certificate of clearance hasbeen grantedmust,ondemand byaCustoms officer, producethecertificateofclearanceforexaminationbytheofficerandansweranyquestionthattheofficermayputtohimor herconcerningthecraftanditspassengers,crew,cargo,stores, and its intended voyage or journey. Compare: 1966 No 19 s 76
37 Departure to be from Customs place only
- (1)
- Subject to such exemptions as may be prescribed and subject tosubsection(2),exceptwiththepriorpermissionofthechief executive, no person in charge of any craft shall—
- (a)
- cause that craft to depart for a point outside New Zealand from a place in New Zealand other than a Customs place; or
- (b)
- having obtained a certificate of clearance from a Customs place inNew Zealand to departfor anypoint outside New Zealand, cause that craft—
- (i)
- to not depart immediately from that place; or
- (ii)
- to go to any other place in New Zealand.
- (2)
- Nothing in subsection (1) applies to a craft—
- (a)
- that is required to berth, land, anchor, or otherwise return to a place in New Zealand that is not a Customs place, if this return—
- (i)
- isrequiredbyanystatutoryorotherrequirement relating to navigation; or
- (ii)
- is compelled by accident, stress of weather, or other necessity; or
- (b)
- that is authorised to depart for a point outside New ZealandfromaplaceinNewZealandotherthanaCustoms place, by the chief executive.
- (3)
- The provisions of section 25(1A) to (1C) apply with any ne cessary modifications in respect of—
- (a)
- any authorisation given by the chief executive under subsection (2)(b); and
- (b)
- any departure from a place in New Zealand (other than a Customs place) in reliance on such an authorisation.
Section37(1)(b): substituted,on2July2004,bysection14oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
Section37(2): substituted, on24September2009,bysection7oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 37(3): added, on 24 September 2009, by section 7 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
38 Regulations relating to stores for craft Without limiting the power to make regulations conferred by section286 , theGovernor-General mayfrom time to time, by Order in Council, make regulations prescribing—
- (a)
- the classes of goods that are, or are not, deemed to be stores for the use of passengers and crew orthe service of craft about to depart from any Customs place; and
- (b)
- the conditions under which any such stores may be shipped free of duty or under drawback of duty; and
- (c)
- the conditions under which any such stores are subject to duty, and the form and manner in which those stores shall be entered.
Compare: 1966 No 19 ss 78, 79
Part 3A Customs access to and use of information about border-crossing goods, persons, and craft
Part3A: inserted,on1October2004, by section 15 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Preliminary provisions
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38A Interpretation In this Part, unless the context otherwise requires,— border-crossing goods means goods that are recorded by a person concerned in the movement of goods, persons, or craft—
- (a)
- as having been imported into, or exported from, New Zealand; or
- (b)
- asbeingimportedinto,orexportedfrom,NewZealand; or
- (c)
- asintendedtobeimportedinto,orexportedfrom,New Zealand border-crossing person or craft means a person (for ex-ample,apassengeroramemberofthecrewofacraft)who,or craftthat, isrecordedbyapersonconcernedin themovement of goods, persons, or craft—
- (a)
- ashavingarrivedin,ordepartedfrom,NewZealand;or
- (b)
- as arriving in, or departing from, New Zealand; or
- (c)
- asintendingtoarrivein,ordepartfrom,NewZealand
person concerned in the movement of goods, persons, or craft means any of the following:
- (a)
- an owner or an operator of a craft that carries or transportsgoodsorpersons,orboth,fromNewZealandtoa pointoutsideNewZealand,orfromapointoutsideNew Zealand to New Zealand, for commercial purposes, or the agent of an owner or an operator of that kind:
- (b)
- atraveloperator(beingapersonwhoorganisesthecarriage, handling, or transportation of goods or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes) or the agent of a travel operator:
- (c)
- anowner,occupier,oroperatorofaCustomscontrolled area used for the purpose specified in section 10(d) or (e) :
- (d)
- an operator of a business that handles, packs, stores, or transports goods that are to be transported from New Zealand to a point outside New Zealand:
- (e)
- any persons, or classes of persons, involved in any otherwayinthecarriage,handling,ortransportationof goods,orpersons,orboth,fromNewZealandtoapoint outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes, being persons or classes of persons prescribed for the purposes of this paragraph.
Section 38A: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38B Purpose of this Part
- (1)
- The purpose of this Part is to facilitate—
- (a)
- the exercise or performance of powers, functions, or duties under this Act:
- (b)
- the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
- (i)
- customs offences of any kind; or
- (ii)
- other offences punishable by imprisonment:
- (c)
- theprocessingofinternationalpassengersattheborder by public authorities:
- (d)
- the protection of border security:
- (e)
- the protection of the health and safety of members of the public.
- (2)
- To that end, this Part—
- (a)
- requires certain persons concerned in the movement of goods, persons, or craft to give the Customs access to certain information about border-crossing goods, persons, and craft; and
- (b)
- controls the use of that information by the Customs.
Section 38B: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Who must give Customs access to information
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38C Persons to whom section 38D or section 38E applies Section 38D or section 38E applies to a person only if the person—
- (a)
- is a person concerned in the movement of goods, persons, or craft; and
- (b)
- has been required by the chief executive by notice in writing to comply with that section on and after a date specified in the notice in writing.
Section 38C: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Information to which access must be given
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38D Information about border-crossing craft
- (1)
- ApersontowhomthissectionappliesmustgivetheCustoms access, onand afterthedatespecifiedin thenotice referredto in section 38C(b), to information—
- (a)
- that is of the kind specified in subsection (2); and
- (b)
- thatthepersonholds(whetherinNewZealandoroverseas) or has access to about any border-crossing craft.
- (2)
- Theinformationreferredtoinsubsection(1)(a)isinformation about the border-crossing craft, about what it is carrying or transporting, about its journey to or from New Zealand, and about its arrival at, or departure from, New Zealand, whether thatjourneyorarrivalordeparturehasoccurred,isoccurring, or will occur.
- (3)
- That information may include, but is not limited to, the following information about the border-crossing craft:
- (a)
- if the craft is carrying or transporting goods,—
- (i)
- loading and discharge details:
- (ii)
- goods storage details:
- (b)
- if the craft is carrying or transporting persons,—
- (i)
- thenumberofpersonsonthecraft(whetherpassengers or crew or other persons):
- (ii)
- the seating arrangements or on-board accommodation arrangements:
- (c)
- ifthecraftiscarryingortransportinggoodsandpersons, the information in paragraphs (a) and (b).
Section 38D: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38E Information about border-crossing persons
- (1)
- ApersontowhomthissectionappliesmustgivetheCustoms access, onand afterthedatespecifiedin thenotice referredto in section 38C(b), to information—
- (a)
- that is of the kind specified in subsection (2); and
- (b)
- thatthepersonholds(whetherinNewZealandoroverseas)orhasaccesstoaboutanyborder-crossingperson.
- (2)
- Theinformationreferredtoinsubsection(1)(a)isinformation held by the person, or to which the person has access, for the purpose of facilitating the border-crossing person’s travel to, ordeparturefrom,NewZealand,whetherthattravelordeparture has occurred, is occurring, or will occur.
- (3)
- That information may include, but is not limited to, the following information about the border-crossing person:
- (a)
- the person’s name, date of birth, place of birth, nationality, sex, and passport details:
- (b)
- the person’s contact details (including telephone number, address, and email address):
- (c)
- information identifying the craft on which the person has travelled, is travelling, or intends to travel:
- (d)
- any special conditions or arrangements the person has made regarding his or her travel:
- (e)
- where the person booked his or her travel:
- (f)
- on what date the person booked his or her travel:
- (g)
- whether the person has checked baggage.
Section 38E: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38F Further provisions about giving Customs access to information under section 38D or section 38E
- (1)
- A person to whom section 38D or section 38E applies must give the Customs access to the information referred to in the sectionintheformandmannerprescribed(forexample,inan electronic form and manner).
- (2)
- Thechiefexecutivemay,bynoticeinwriting,inalloranyspecifiedcircumstances,exemptapersontowhom section38D or section 38E applies—
- (a)
- from complying with some or all of the person’s obligations under that section; and
- (b)
- from complying with some or all of the person’s obligations under subsection (1).
- (3)
- Nothing in section 38D or section 38E requires a person to whomthesectionappliestogivetheCustomsaccesstoinformation the person holds or has access to about an employee (for example, about a member of the crew of a craft), unless theinformationisinformationofakindalsogenerallyheldby the person, or to which the person generally has access, in relation to passengers. Section 38F: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
Use of information to which access must be given
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38G Controls on use by Customs of information
- (1)
- The Customs may without warrant view all information to which access is given under section 38D.
- (2)
- However,theCustomsmayviewinformationtowhichaccess is given under section 38E only as provided in sections 38H to 38K.
- (3)
- Section 282A applies to the collection, use, and disclosure by theCustomsofinformationviewedbytheCustomsunderthis section or any of sections 38H to 38K. Section 38G: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
Searching and viewing by Customs ofinformation about border-crossing persons
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38H Information about travel within 28-day period
- (1)
- Information to which access is given under section 38E may beviewedbytheCustomswithoutwarrantifitisinformation about travel within the 28-day period.
- (2)
- The Customs may without warrant search information that it mayviewundersubsection(1)todeterminewhetherthatinformation includes information that is relevant to search criteria specified by the Customs.
- (3)
- However, if information is viewed under subsection (1), the Customsmaycollect,use,anddisclosethatinformationinac cordance with section 282A whether or not it came to the at tention of the Customs as a result of a search.
- (4)
- Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J could be obtained to authorise it.
- (5)
- For the purposes of this section and section 38I, information about travel within the 28-day period means information that, at any particular time, relates—
- (a)
- to an arrival in, or departure from, New Zealand that, according to the information,—
- (i)
- occurred within 14 days before that time; or
- (ii)
- is occurring at that time; or
- (b)
- totravelthat,accordingtotheinformation,occurred,is occurring, or will occur, in connection with an arrival or departure referred to in paragraph (a),—
- (i)
- whether that travel is travel within New Zealand or overseas; and
- (ii)
- whether that travel is travel that occurred, is occurring, or will occur, before or after the arrival or departure of that kind.
Section 38H: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38I Information about other travel may be searched for information relating to travellers within 28-day period
- (1)
- In this section, information about other travel means information—
- (a)
- to which access is given under section 38E; and
- (b)
- that is not information about travel within the 28-day period.
- (2)
- This section applies to the following situation:
- (a)
- the Customs, in considering information viewed under section 38H , finds information about travel within the 28-dayperiodthatrelatestoanarrivalordeparture,and to travel, by a person:
- (b)
- the Customs wishes—
- (i)
- tosearchinformationaboutothertraveltodeterminewhetheritincludesinformationthatrelates to that person; and
- (ii)
- toviewanyinformationthatrelatestothatperson and is found as a result of the search.
- (3)
- In that situation, the Customs may without warrant—
- (a)
- search information about other travel to determine whether it includes information that relates to the person; and
- (b)
- view information in accordance with subsection (5).
- (4)
- However, the search may be conducted only if it can be completed within 14 days after the arrival or departure to which the information about travel within the 28-day period relates (see section 38H(5)(a)).
- (5)
- The Customs must not view information about other travel unless that information relates to the person and is found as a result of the search.
- (6)
- Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J could be obtained to authorise it.
Section 38I: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38J Search and viewing warrants
- (1)
- This section applies to the following situation:
- (a)
- thechiefexecutiveconsiders,inthelightofinformation of any kind that is available to the Customs, that there are reasonable grounds to suspect that—
- (i)
- thereexistsariskorthreatrelevanttothepurpose stated in section 38B(1); or
- (ii)
- a relevant offence (as defined in subsection (6)) has been, is being, or will be committed:
- (b)
- the Customs wishes—
- (i)
- to search information to which access is given under section 38E to determine whether it in cludes information that is relevant to search criteria specified by the Customs (being search criteria that are reasonably related to the informationavailabletotheCustomsthatgivesrisetothe reasonable grounds to suspect required by paragraph (a)); and
- (ii)
- to view any information that is relevant to the search criteria specified by the Customs and is found as a result of the search:
- (c)
- the search cannot be conducted and the viewing done under section 38H or section 38I, or the Customs con siders it would be inexpedient for those things to be done under section 38H or section 38I.
- (2)
- In that situation, the chief executive may, by application in writing made on oath, apply to a District Court Judge for a search and viewing warrant authorising—
- (a)
- the carrying out of the search within 14 days after the day on which the warrant is granted (or within any extensionofthatperiodgrantedbyaDistrictCourtJudge onanapplicationinwritingforthepurposemadewithin that period); and
- (b)
- the viewing by the Customs of any information that is relevant to the search criteria specified by the Customs
and that is included in information to which access is given under section 38E, but of no other information.
- (3)
- Theapplicationmustgivedetailsofthereasonablegroundsto suspect required by subsection (1), of the information availabletotheCustomsthatgivesrisetothosereasonablegrounds tosuspect,andofthesearchcriteriaspecifiedbytheCustoms, and it must also indicate whether the search is to be of all, or of only a specified part or parts, of the information to which access is given under section 38E.
- (4)
- Onanapplicationundersubsection(2),aDistrictCourtJudge maygrantasearchandviewingwarrantintheprescribedform, but only if he or she is satisfied that—
- (a)
- the reasonable grounds to suspect required by subsection (1) exist; and
- (b)
- thesearchcriteriaspecifiedbytheCustomsarereasonablyrelatedtotheinformationavailabletotheCustoms that gives rise to those reasonable grounds to suspect.
- (5)
- The warrant is sufficient authority for the doing of the things specified in subsection (2)(a) and (b).
- (6)
- In this section and section 38K, relevant offence means an offence described in section38B(1)(b), or relevant to the pur pose stated in section 38B(1) (except paragraph (b)). Section 38J: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
38K Search and viewing without warrant in emergencies
- (1)
- This section applies to the following situation:
- (a)
- the situation specified in section 38J(1) applies:
- (b)
- the chief executive considers that, if he or she were to apply to a District Court Judge for a search and view ing warrant under section 38J, the District Court Judge would grant the warrant:
- (c)
- thechiefexecutivealsoconsidersthatdelayingasearch and any resulting viewing until a search and viewing warrantcanbeobtainedundersection38Jwouldcreate a real risk that—
- (i)
- the countering of the risk or threat referred to in section 38J(1)(a)(i) would be frustrated; or (as the case requires)
- (ii)
- theprevention,detection,investigation,prosecution,orpunishmentoftherelevantoffencewould be frustrated.
- (2)
- In that situation, the chief executive may, with no further au thority than this section, have the things specified in section 38J(2)(a)and(b) doneasifthedoingofthosethingswereauthorisedbyasearchandviewingwarrantundersection38J(4).
- (3)
- However, if the chief executive acts under subsection (2), he or she must within 72 hours apply under section 38J(2) for a search and viewing warrant in relation to the matter. Section 38K: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
38L Procedure if viewing of information not authorised
- (1)
- This subsection applies to both of the following situations:
- (a)
- the72-hourperiodreferredtoin section38K(3) expires and the chief executive has not made the application required by that subsection:
- (b)
- theapplicationrequiredby section38K(3) ismadebut, inresponsetoit,eithernowarrantisgrantedunder sec tion38J(4) ,orawarrantisgrantedundersection38J(4) authorising the doing of some only of the things done in reliance on section 38K(2).
- (2)
- In a situation to which subsection (1) applies, things done in reliance on section 38K(2) must, to the extent that the doing of those things is not authorised by a warrant granted under section38J(4) ,betreatedforthepurposesonlyofthecounteringoftheriskorthreatreferredtoinsection38J(1)(a)(i)or(as the case requires) of the prevention, detection, investigation, prosecution, or punishment of the relevant offence, as if they weredonewithouttheauthorityofsection38Korofawarrant granted under section 38J(4).
- (3)
- In a situation to which subsection (1) applies,—
- (a)
- the Customs must destroy immediately information viewed by it in reliance on section 38K(2) and that is collected by it for a purpose specified in section 282A if the viewing of that information is not authorised by a warrant granted under section 38J(4); and
- (b)
- other persons or bodies must destroy immediately informationviewedbytheCustomsinrelianceon section 38K(2) anddisclosedbyittotheotherpersonsorbodies forapurposespecifiedin section282A(2) andcollected by the other persons or bodies if the viewingofthatinformation is not authorised by a warrant granted under section 38J(4).
Section 38L: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38M Security of applications for warrants
- (1)
- Assoonasanapplicationunder section38J(2) hasbeendeterminedbytheJudge,theRegistrarmustplacealldocumentsrelatingtotheapplication(exceptthewarrantitself)inapacket, seal the packet, and thereafter keep it in safe custody, except as provided in this section.
- (2)
- Despiteanyenactmentorruleoflaworrulesofcourtentitling apartytoproceedingstodemandtheproductionofdocuments, no party of that kind is entitled to demand the production of documents held in safe custody under subsection (1), except in accordance with this section.
- (3)
- Everypartyofthatkindwhorequirestheproductionofadocumentheldinsafecustodyundersubsection(1)must,exceptin acasetowhichsubsection(9)orsubsection(10)applies,apply inwritingtotheRegistrar,whomustpromptlynotifythechief executive.
- (4)
- If, within 3 days after notice is given to the chief executive under subsection (3), the chief executive gives written notice to the Registrar that he or she intends to oppose the productionofthedocuments,theRegistrar must referthemattertoa District Court Judge.
- (5)
- Ifthechiefexecutivedoesnotgivethewrittennoticereferred toinsubsection(4),theRegistrarmustproducethedocuments to the party applying for production.
- (6)
- IfamatterisreferredtoaJudgeundersubsection(4),boththe person requesting production of the documents and the chief executive opposing production must be given an opportunity to be heard.
- (7)
- TheJudgemayorderthatalloraspecifiedpartofadocument the production of which is in dispute not be produced if he or she is satisfied that—
- (a)
- thedocumentorpartcontainsinformationofakindre ferred to in section 38N(1); and
- (b)
- productionofthatinformationwouldinvolvedisclosure of a kind referred to in section 38N(2).
- (8)
- Subjecttosubsection(7),theJudgemustordertheproduction of the documents to the party requesting it.
- (9)
- Ifarequestfortheproductionofadocumentkeptinsafecustodyundersubsection(1)ismadeinthecourseofproceedings presided over by a District Court Judge and the request is opposed, the Judge must adjudicate upon the matter as if it had been referred to him or her under subsection (4).
- (10)
- If a request of that kind is made in the course of any other proceedings,thepresidingjudicialofficermustpromptlyrefer themattertoaDistrictCourtJudgeforadjudicationofthekind referred to in subsection (9).
(11) Despiteanythinginthissection,everyDistrictCourtJudgeor Judge of the High Court who is presiding over any proceed ings in which the issue of a warrant under section 38J is in issue is entitled to inspect any relevant document held under subsection (1). Compare: 1978 No 65 s 20 Section 38M: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38N Information and disclosure in section 38M(7)
(1) Information falls within section 38M(7)(a) if it—
- (a)
- might lead to the identification of, or provide details of, the source of the information, the nature, content, or scope of the information, or the nature or type of the assistance or operational methods available to the Customs; or
- (b)
- is about particular operations that have been under-taken,orarebeingorareproposedtobeundertaken,in pursuance of any of the functions of the Customs; or
- (c)
- has been provided to the Customs by the government of another country or by an agency of a government of
anothercountryorbyaninternationalorganisation,and is information that cannot be disclosed by the Customs because the government or agency or organisation by which the information has been provided will not consent to the disclosure.
(2) Disclosureofinformationfallswithin section38M(7)(b) ifthe disclosure would be likely—
- (a)
- to prejudice the security or defence of New Zealand or the international relations of the Government of New Zealand; or
- (b)
- to prejudice the entrusting of information to the GovernmentofNewZealandonabasisofconfidencebythe governmentofanothercountryoranyagencyofsucha government, or by any international organisation; or
- (c)
- to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial; or
- (d)
- to endanger the safety of any person.
(3) In this section,— country includes any State, territory, province, or other part of a country international organisation means any organisation of States or Governments of States, or any organ or agency of any organisation of that kind. Section 38N: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
Miscellaneous provisions
Heading: inserted,on1October2004,bysection15oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
38O Disposal of information collected by Customs
- (1)
- This section applies to information—
- (2)
- The Customs must, at least once every 6 months after this section comes into force, determine whether the retention of the information by the Customs continues to be necessary for that purpose and, if it is not, must dispose of the information promptly.
- (3)
- This section does not limit section 38L(3)(a).
Section 38O: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
38P Protection of persons acting under authority of Part NeithertheCrownnorthechiefexecutiveoraCustomsofficer or an authorised person is liable for anything done or omitted to be done or purporting to have been done by a person in the exerciseofapowerconferredbythisPartunlessthepersonhas not acted in good faith or has acted without reasonable care. Section 38P: inserted, on 1 October 2004, by section 15 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
38Q Part does not limit other access to or use of information
Nothing in this Part—
- (a)
- preventsapersonconcernedinthemovementofgoods, persons, or craft from giving Customs access to informationotherwisethanasrequiredbyorunderthisPart:
- (b)
- preventstheCustomsfromusingotherwisethanasprovidedinthisPartinformationtowhichCustomsisgiven access otherwise than as requiredbyorunderthis Part:
- (c)
- affects any obligation a person may have to give the Customs advance notice of matters under section 21:
- (d)
- affectsanyobligationapersonmayhaveunderthisAct to make an entry in respect of goods that are imported or that are to be imported:
- (e)
- affects any powers the Customs has to collect and use information under section 279.
Section 38Q: inserted, on 1 October 2004, by section 15 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Part 4 Entry and accounting for goods
Importation of goods
39 Entry of imported goods
- (1)
- Subject to any regulations made under section 40, goods that areimportedorthataretobeimportedmustbeenteredbythe importer—
- (a)
- insuchformandmanner(includingbyelectronicmeans into a computer or other device) as may be prescribed; and
- (b)
- within such time as may be prescribed or such further time as the chief executive may allow.
- (2)
- Where any entry required by this section relates to goods that are dutiable in accordancewith the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
- (3)
- Every person entering goods under this section must—
- (a)
- answer any question asked by a Customs officer with respect to the goods; and
- (b)
- on the request of a Customs officer, present the goods totheofficer,removeanycoveringfromthegoods,unloadanyconveyanceoropenanypartofit,oropenand unpackanypackagethattheofficerwishestoexamine.
(3A) Everypersonenteringgoodsunderthissectionmay,inaccordance with any conditions a Customs officer may impose,—
- (a)
- inspect the goods; or
- (b)
- draw samples from the goods.
(4) If—
- (a)
- default is made in the entry of goods pursuant to this section; or
- (b)
- thegoodsarenotclaimedwithinsuchperiodasmaybe
prescribed,— duty becomes due and payable on the goods, and the goods may be sold orotherwise disposed of by the chief executive. Compare: 1966 No 19 ss 19, 55
Section 39(3A): inserted, on 27 September 2001, by section 3 of the Customs and Excise Amendment Act 2001 (2001 No 61).
40 Regulations relating to entry of imported goods Withoutlimitingthe power to make regulations under section 286 , the Governor-General may from time to time, by Order in Council, make regulations—
- (a)
- prescribingwhenanentryisdeemedtohavebeenmade for the purposes of this Act; and
- (b)
- prescribing the conditions under which an entry is deemed to have been passed for the purposes of this Act; and
- (c)
- exemptingspecifiedgoodsorgoodsofaspecifiedclass from the requirements of section 39(1), subject to such conditions as may be prescribed; and
- (d)
- prescribing goods or classes of goods that shall be deemed to have been entered under section 39(1) and the circumstances in which and the conditions subject to which those goods shall be so deemed.
Compare: 1966 No 19 s 22; 1990 No 89 s 5
40A Fees and charges relating to importation of goods
- (1)
- Withoutlimitingthepowertomakeregulationsunder section 287 ,theGovernor-Generalmay,ontherecommendationofthe Minister, make regulations under section 287(1)(a) prescribing fees or charges, or both, that are payable to the Customs to meet or assist in meeting costs and expenses incurred by the Customsinexercising functions or powers, or performing duties, or providing services, under this Act that relate to the importation of goods.
- (2)
- The provisions of Part 8 that relate to the collection and re covery of duty apply to fees and charges prescribed by regulationsofthekinddescribed insubsection (1),asif those fees and charges were a duty.
- (3)
- Beforemakingarecommendationundersubsection(1)inrelationtoanyproposedregulations,theMinistermustbesatisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulationstotheextentthatisreasonablypracticablehavingregard to the circumstances of the case.
- (4)
- Forthepurposesofsubsection(3),theMinistermaytakeinto account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
- (5)
- A failure to comply with subsection (3) does not affect the validityofanyregulationsofthekinddescribedinsubsection (1). Section 40A: inserted, on 9 October 2002, by section 4 of the Customs and
Excise Amendment Act (No 2) 2002 (2002 No 31).
41 Imported goods to be dealt with according to entry
Goods in respect of which entry has been made and passed must forthwith be dealtwith in accordancewith theentryand with the provisions of this Act in respect of the goods so entered. Compare: 1966 No 19 s 25(1)
42 Cancellation and amendments of entries
[Repealed]
Section42: repealed,on6March2007,bysection25oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
43 Unloading goods
Nopersonshallunloadgoodsthataresubjecttothecontrolof the Customs from a craft except—
- (a)
- pursuant to a permit or other authorisation granted by thechiefexecutive,whichpermitorotherauthorisation shallbesubjecttosuchconditionsasthechiefexecutive may determine; or
- (b)
- where the safety of the craft, or the goods or persons in the craft, is threatened by collision, fire, the stress of weather,orsimilarcircumstances,orsuchothercircumstances as may be prescribed.
Compare: 1966 No 19 s 50(1)
44 Craft imported otherwise than as cargo
- (1)
- Notwithstanding anything in this Act, such entries shall be made in respect of a craft imported into New Zealand otherwisethanascargoasthechiefexecutivemayfromtimetotime determine in relation to any craft or class of craft by notice in the Gazette.
- (2)
- Forthepurposeofmakingentriesinrespectofacraftimported into New Zealand otherwise than as cargo, the craft shall be deemed to have been imported as cargo and unloaded as such on its arrival. Compare: 1966 No 19 s 56
45 Samples or illustrations
(1) The importer of goods must furnish free of charge, such samples, illustrations, drawings, documents, or plans relating to thegoodsasmayberequiredbyaCustomsofficerforthepurposes of analysis, classification, or record.
(2) Any sample required to be furnished in accordance with subsection (1) must be as small as possible for the purpose for which it is taken. Compare: 1966 No 19 s 61 Section 45(2): added, on 27 September 2001, by section 4 of the Customs and Excise Amendment Act 2001 (2001 No 61).
Transportation within New Zealand
46 Transportation of imported goods Exceptasotherwisepermittedbythechiefexecutive,nogoods subjecttothecontroloftheCustomsshallbeplacedinacraft, vehicle, or other conveyance for transportation within New Zealanduntilentry has beenmade in accordance with section 39(1) . Compare: 1966 No 19 s 62(1)
47 Removal of goods from Customs controlled area
- (1)
- Goods that are subject to the control of the Customs must not be delivered or removed from a Customs controlled area except—
- (a)
- as provided by this Act; or
- (b)
- subjecttosubsection(3),withthepermissionofaCustomsofficerafterentryhasbeenmadeandpassedinthe prescribed form and manner; or
- (c)
- pursuant to a permit or other authorisation granted by thechiefexecutiveinrespectofthosegoods,subjectto such conditions as the chief executive may determine; or
- (d)
- by a Customs officer in the performance of his or her duties under this Act.
- (2)
- The chief executive may, by notice in writing, vary or revoke any conditions to which a permit granted by the chief executive under subsection (1)(c) is subject, or may revoke those conditionsandimposenew conditionsormayrevoke thepermit completely.
- (3)
- Notwithstanding subsection (1)(b), while goods remain subject to the control of the Customs, the chief executive may revoke anynoticeofdelivery giveninrespectofthosegoods.
- (4)
- A person who is dissatisfied with a decision of the chief executive under subsection (1)(c) or subsection (2) may, within 20workingdaysafterthedateonwhichnoticeofthedecision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 ss 52A(1), 99(1)
48 Temporary removal of goods from Customs controlled area
- (1)
- Subjectto section156 andtoanyotherprovisionsofthisAct, the chief executive may permit goods to be temporarily removed from a Customs controlled area without payment of dutyforsuchtimeandin suchquantitiesashe orshemayapprove.
- (2)
- Goods so removed remain subject to the control of the CustomsandaredeemedtobewithintheCustomscontrolledarea from which they were so removed, and the provisions of this Act continue to apply to them accordingly. Compare: 1966 No 19 s 101
Exportation of goods
49 Entry of goods for export
- (1)
- Subject to any regulations made under section 50, goods that are exported or that are to be exported must be entered by the exporter—
- (a)
- insuchformandmanner(includingbyelectronicmeans into a computer or other device) as may be prescribed; and
- (b)
- beforetheprescribeddeadline(ifany)oranylaterdeadline the chief executive may allow.
- (2)
- Every person who makes an entry under this section must—
- (a)
- answer any question relevant to matters arising under this Act asked by a Customs officer with respect to the goods; and
- (b)
- at the request of a Customs officer, present the goods totheofficer,removeanycoveringfromthegoods,unloadanyconveyanceoropenanypartofit,oropenand unpackanypackagethattheofficerwishestoexamine.
- (3)
- Inthecaseofgoodstobeexportedunderdrawback,themaking of any such entry is deemed to be the making of a claim for drawback.
- (4)
- Unless the chief executive in any particular case otherwise determines, no right to drawback exists in the case of goods placed on a craft before entry has been made and passed.
- (5)
- Except as otherwise permitted by the chief executive, goods must not be loaded for export until entry has been made and passed in the prescribed form and manner.
- (6)
- Despite an entry being passed in accordance with subsection (5), the chief executive may revoke the goods’ permission to export if the chief executive has reasonable cause to suspect the goods endanger, or threaten to endanger,—
- (a)
- border security; or
- (b)
- New Zealand’s trade interests or international obligations; or
- (c)
- thelife,health,orsafetyofapersonorgroupofpersons; or
- (d)
- the safety of the craft that will carry the goods, or of
other goods to be carried on that craft. Compare: 1966 No 19 ss 53, 63, 184
Section49(1)(b): substituted,on8December2009,bysection6(1)oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
Section49(5): amended, on 1October2004,by section 16oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
Section49(6): added,on8December2009,bysection6(3)oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
50 Regulations relating to entry of goods for export Withoutlimitingthe power to make regulations under section 286 , the Governor-General may from time to time, by Order in Council, make regulations— (aa) prescribing the conditions under which an entry is deemed to have been passed for the purposes of this Act; and
- (a)
- exemptingspecifiedgoodsorgoodsofaspecifiedclass from the requirements of section 49(1), subject to such conditions as may be prescribed; and
- (b)
- prescribing goods or classes of goods that shall be deemed to have been entered under section 49(1) and the circumstances in which and the conditions subject to which those goods shall be so deemed.
Section50(aa): inserted, on1 October 2004, by section 17of the Customs and Excise Amendment Act 2004 (2004 No 55).
50A Fees and charges relating to exportation of goods
- (1)
- The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)(a) prescrib ing fees or charges, or both, that are payable to the Customs to meet or assist in meeting costs and expenses incurred by the Customsinexercising functions or powers, or performing duties, or providing services, under this Act that relate to the exportation of goods.
- (2)
- The provisions of Part 8 that relate to the collection and re covery of duty apply to fees and charges prescribed by regulationsofthekinddescribed insubsection (1),asif those fees and charges were a duty.
- (3)
- Beforemakingarecommendationundersubsection(1)inrelationtoanyproposedregulations,theMinistermustbesatisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulationstotheextentthatisreasonablypracticablehavingregard to the circumstances of the case.
- (4)
- Forthepurposesofsubsection(3),theMinistermaytakeinto account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
- (5)
- A failure to comply with subsection (3) does not affect the validityofanyregulationsofthekinddescribedinsubsection (1).
- (6)
- Subsection (1) does not limit section 287.
Section50A:inserted,on2July2004,by section18 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
51 Goods for export to be dealt with according to entry
- (1)
- Inthecaseofgoodsthathavebeenenteredforexport,theperson making the entry, or the owner of the goods, as the case may be, must forthwith export the goods to a point outside NewZealandinaccordancewiththeentryandwiththeprovisions of this Act relating to the exportation of goods.
- (2)
- If goods entered for export are not exported according to the entry, the person makingtheentry must immediatelygivenoticetotheCustomsofthefailuretoexportandthereasonsfor it and, in any such case, the chief executive—
- (a)
- shall cancel or amend the entry; and
- (b)
- may, where applicable, allow the goods to be released from the control of the Customs.
- (3)
- Notwithstanding subsection (1), where the licence conditions of a Customs controlled area allow, an export entry may be made in the case of goods removed from that area for sales made for delivery to persons on their arrival in New Zealand from a point outside New Zealand. Compare: 1966 No 19 ss 25, 66(1)
52 Goods for export not to be landed
No goods loaded for export shall, without the permission of a Customs officer, be landed except at a point outside New Zealand. Compare: 1966 No 19 s 68(1)
53 Time of exportation
For the purposes of this Act, the time of exportation is the time when the exporting craft leaves the last Customs place at which that craft calls immediately before proceeding to a point outside New Zealand. Compare: 1966 No 19 s 69
Customs seals
Heading: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
53A Customssealmaybeusedinrelationtogoodsforexport
- (1)
- The chief executive may, by notice in writing specifying the date on and after which the appointment takes effect, appoint a Customs officer or other person to use (including to reuse) Customssealsinrelationtopackagesofgoodstobeexported.
- (2)
- Thenoticemustspecifythecircumstancesinwhichtheofficer orotherpersonmayuseaCustomssealinrelationtoapackage of goods, and must prohibit him or her from using a Customs seal in all other circumstances.
- (3)
- Without limiting the generality of subsection (2), the notice must specify that the officer or other person may use a Customs seal in relation to a package of goods that has not had a Customs seal used in relation to it only if—
- (a)
- theexporterconcerned(orhisorheragentoremployee) consents to the seal being used; or
- (b)
- thesealisusedincidentalto,andimmediatelyafter,the exercise by any person of a power under this Act to examine or search for goods of any kind.
- (4)
- The notice must also specify the circumstances in which the officerorotherpersonmayalter,remove,damage,disposeof, or otherwise interfere with a Customs seal used in relation to a package of goods, and must prohibit him or her from inter
87
feringinanywaywithaCustomssealofthatkindinallother circumstances.
(5) A notice of appointment under this section may be amended orrevokedbythechiefexecutivebyafurthernoticeinwriting given to the officer or other person concerned and specifying the date on or after which the amendment or revocation takes effect. Section53A:inserted,on2July2004,by section19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Section 53A heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section53A(1): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section53A(2): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 53A(3): substituted, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section53A(4): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
53B Warning notices for packages in relation to which seal used A notice of appointment under section 53A must also require theofficerorotherpersonconcerned,onusingaCustomsseal in relation to a package of goods that are not goods to be exported under a Customs-approved secure exports scheme, to ensure that there is attached to the package a warning notice that explains in terms approved by the chief executive—
- (a)
- that the goods in the package are, from the time when a Customs seal is first used in relation to the package untiltheexportationofthegoodstoapointoutsideNew Zealand, goods subject to the control of the Customs:
- (b)
- thatthepowersofdetentionandsearchin section144(4) are available in respect of a vehicle in New Zealand if therearesuspectedtobeinoronthevehiclegoodsthat are, or are suspected to be,—
- (i)
- subject to the control of the Customs; and
- (ii)
- in a package in relation to which a Customs seal has been used:
- (c)
- thataCustomsofficermay,under section146(2) ,questionanyorallofthefollowingpersonsaboutanycargo destined to be exported from New Zealand:
- (i)
- a person who is the owner or operator of a vehiclethataCustomsofficerhasreasonablecause tosuspecthasinoronit,orhaswithintheprevious72hours hadin or onit, goodssubjectto the control of the Customs and in a package in relation to which a Customs seal has been used:
- (ii)
- apersonwhoistheowneroroccupierofpremises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the Customs and in a package inrelation to whichaCustomssealhas been used:
- (d)
- thatthepowersin section151 (whichincludepowersof examination) are available in respect of goods that are, or are suspected to be,—
- (i)
- subject to the control of the Customs; and
- (ii)
- in a package in relation to which a Customs seal has been used.
Section53B:inserted,on2July2004,by section19 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Section 53B heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53B: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section53B(a): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section53B(b)(ii): amended,on8December2009,bysection4(3)oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
Section 53B(c)(i): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section53B(c)(ii): amended,on8December2009,bysection4(3)oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
Section53B(d)(ii): amended,on8December2009,bysection4(3)oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
Customs-approved secure exports schemes
Heading: inserted, on 2 July 2004, by section 19 of the Customs and Excise Amendment Act 2004 (2004 No 55).
53C Chief executive may approve secure exports scheme
- (1)
- On an application for the purpose in writing by a person involvedinthecarriage,handling,transportation,orexportation of goods for export (in this section and sections 53F and 53I calledanexporter),thechiefexecutivemayapproveasecure exports scheme, and so make it a Customs-approved secure exports scheme.
- (2)
- The chief executive must ensure that the exporter concerned is notified promptly and in writing of any decision to give or to decline an approval under this section.
- (3)
- An approval under this section must be in writing, may be given subject to any conditions the chief executive specifies in the approval, and takes effect either on the day after the date on which it is given or on any later date specified in the approval.
- (4)
- An approval under this section may be revoked by the chief executivebynoticeinwritinggiventotheexporterconcerned and specifying both any conditions to which the revocation is subject and the date on or after which the revocation takes effect.
- (5)
- Subsections(1)to(4)apply(withallnecessarymodifications) to any amendment to a secure exports scheme.
- (6)
- On an application for the purpose by the exporter concerned, thechiefexecutivemustrevokeanapprovalunderthissection of all of a secure exports scheme. However, the revocation must be subject to the condition that goods remain subject to the scheme until exported if, at the time the revocation takes effect, the goods have been secured in a Customs-approved secure package under the scheme but not yet exported.
- (7)
- An applicant who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section53C:inserted,on2July2004,by section19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
53D Purpose of secure exports scheme The purpose of a secure exports scheme is to help to ensure that goods to be exported under the scheme are—
- (a)
- packaged securely and with no other goods; and
- (b)
- conveyedsecurelyandwithoutinterferencetotheplace of shipment and shipped.
Section53D:inserted,on2July2004,by section19 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
53E Matters to be specified in secure exports scheme
- (1)
- A secure exports scheme must specify how the goods to be exported under the scheme are to be packed, including—
- (a)
- the secure package to be used:
- (b)
- the seal, marking, substance, or device to be used in relation to the package, as soon as it is secured,—
- (i)
- to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and
- (ii)
- tohelptoidentifytamperingorinterferencewith the package after it is secured.
- (2)
- Asecureexportsschememustalsospecifyanyconditionsrequired by the chief executive as to—
- (a)
- thepersonswhoaretopackthegoods,andthesecurity checks to be applied to those persons:
- (b)
- the conditions in which packing is to occur (for example, the area or areas in which packing is to occur, and the controls on the entry and exit of persons and goods to that area or those areas):
- (c)
- anyotherrequirementsrelatingtohowthegoodsareto be packed.
- (3)
- A secure exports scheme must also specify how, on the completion of the packing of the goods, the goods are to be conveyedtotheplaceofshipmentandshipped,includinganyconditions required by the chief executive as to—
- (a)
- thepersonswhoaretoconveythegoods,andthesecurity checks to be applied to those persons:
- (b)
- the manner in which the goods are to be conveyed:
- (c)
- any place or places of security en route to the place of shipment in which the goods are to be stored in the
course of being conveyed to the place of shipment and shipped.
Section53E:inserted,on2July2004,by section19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Section53E(1)(b): amended,on8December 2009,by section 4(3) oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
53F Matters to be acknowledged in secure exports scheme A secure exports scheme must include express acknowledgements by the exporter concerned—
- (a)
- that the goods to be exported under the scheme are, from the time when they are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand, goods subject to the control of the Customs:
- (b)
- thatthepowersofdetentionandsearchin section144(4) are available in respect of a vehicle in New Zealand if therearesuspectedtobeinoronthevehiclegoodsthat are, or are suspected to be,—
- (i)
- subject to the control of the Customs; and
- (ii)
- in a Customs-approved secure package:
- (c)
- thataCustomsofficermay,under section146(2) ,questionanyorallofthefollowingpersonsaboutanycargo destined to be exported from New Zealand:
- (i)
- a person who is the owner or operator of a vehiclethataCustomsofficerhasreasonablecause to suspect has in or on it, or has within the previous 72 hours had in or on it, goods subject to the controlof the Customs and in aCustoms-approved secure package:
- (ii)
- apersonwhoistheowneroroccupierofpremises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the Customs and in a Customs-approved secure package:
- (d)
- thatthepowersin section151 (whichincludepowersof examination) are available in respect of goods that are, or are suspected to be,—
- (i)
- subject to the control of the Customs; and
- (ii)
- in a Customs-approved secure package.
Section53F:inserted,on2July2004,by section19 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
53G Goods to be exported under Customs-approved secure exports scheme may be exported under drawback
- (1)
- Goods to be exported under a Customs-approved secure exports scheme may be exported under drawback.
- (2)
- IfgoodstobeexportedunderaCustoms-approvedsecureexportsschemeareexportedunderdrawback,thenallconditions (if any) as may be prescribed for allowing drawback of duty mustbesatisfied,eventhoughsatisfyingthoseconditionsmay involve conveying or handling or storing the goods in a way not specified in the scheme. Section53G:inserted,on2July2004,by section19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
53H Use of Customs seals in relation to goods to be exported under Customs-approved secure exports schemes
- (1)
- Nothing in this Act prevents a Customs seal from being used inrelationtoaCustoms-approvedsecurepackageafteranapprovedseal,marking,substance,ordeviceofthekindreferred to in section 53E(1)(b) has been used in relation to the pack ageinaccordancewiththerelevantCustoms-approvedsecure exports scheme.
- (2)
- Goods to be exported under a Customs-approved secure exportsschememustnotberegardedasnolongertobeexported under the scheme just because 1 or more Customs seals have beenusedinrelationtotheCustoms-approvedsecurepackage concerned. Section53H:inserted,on2July2004,by section19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Section 53H heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 53H(1): substituted, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section53H(2): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
53I Exportersmaybeinvolvedinexportationofgoodsoutside Customs-approved secure exports scheme
- (1)
- This section applies to an exporter involved in the carriage, handling, transportation, or exportation of goods for export under 1or more Customs-approvedsecure exports schemes.
- (2)
- NothinginthisActpreventstheexporterfrombeinginvolved in the carrying, handling, transportation, or exportation of goods for export otherwise than under that scheme or those schemes. Section53I:inserted, on2July 2004,by section 19 oftheCustoms and Excise
Amendment Act 2004 (2004 No 55).
53J Review of Customs-approved secure exports scheme
The chief executive may, at any time, review the operation of any Customs-approved secure exports scheme. Section53J: inserted,on2July2004, by section 19 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Part 5 Prohibited imports and prohibited exports
54 Prohibited imports
(1) It is unlawful to import into New Zealand—
- (a)
- any of the goods specified in Schedule 1; or (aa) all publications as defined in section 2 of the Films, Videos, and Publications Classification Act 1993 that are objectionable within the meaning of that Act in the hands of all persons and for all purposes; and all other indecent or obscene articles; or
- (b)
- goods the importation of which is prohibited by an Order in Council made under subsection (2).
(1A) Electronicpublicationstheimportationofwhichisprohibited bysubsection(1)(aa)mustbetreatedasiftheyweregoodsfor the purposes of this Act (except for section 12 of the Goods and Services Tax Act 1985 which is deemed by section 1(3) of that Act to be part of this Act).
- (2)
- The Governor-General may from time to time, by Order in Council, prohibit the importation into New Zealand of—
- (a)
- any specified goods; or
- (b)
- goods of a specified class or classes,— if, in the opinion of the Governor-General, the prohibition is necessary in the public interest.
- (3)
- A prohibition imposed under this section—
- (a)
- may be general; or
- (b)
- may be limited to the importation of goods from a specified place or by or from a specified person or class of persons; or
- (c)
- may, whether general or limited, be absolute or conditional.
- (4)
- A conditional prohibition may allow the importation of goods—
- (a)
- under the authority of a licence or a permit (whether granted before or after the importation of the goods), or a consent, to be granted by the chief executive or by any other person named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by the chief executive or other person granting the licence, permit, or consent; or
- (b)
- on or subject to any other prescribed conditions.
- (5)
- An Order in Council made under subsection (2) shall,—
- (a)
- if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expresslyconfirmedbyActofParliamentpassedduring that year; and
- (b)
- ifmadeonorafter1Julyinanyyear,expireontheclose of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.
- (6)
- The expiry of an Order in Council under subsection (5) shall not affect the validity of any act done pursuant to or in accordance with the provisions of that Order in Council before the date on which the Order in Council expires in accordance with that subsection.
- (7)
- No goods otherwise dutiable are exempt from duty because their importation is unlawful.
(8) All Orders in Council made under the Customs Act 1966 in forceatthecommencementofthisActprohibitingtheimportation of goods into New Zealand are deemed to have been made and confirmed under this section and shall continue in force in accordance with the provisions of section 55. Compare: 1966 No 19 s 48(2), (3)(a), (4), (5), (6), (12) Section54(1)(aa): substituted,on22February2005,bysection40oftheFilms, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2). Section 54(1A): inserted, on 9 October 2002, by section 5(2) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
55 Duration of Orders in Council prohibiting imports
- (1)
- Subject to subsection (2), an Order in Council made under section54 shallexpire3yearsafterthedateonwhichitcomes into force.
- (2)
- Subsection (1) shall not apply where it is expressly provided intheOrderinCouncilthatitwillexpireafteraperiodofless than 3 years, or if the Order in Council is sooner revoked.
- (3)
- Where an Order in Council made under section 54 would otherwise expire under subsection (1), the Governor-General may from time to time, by Order in Council, extend for a further period of 3 years or such lesser period as may be specified, the period for which that Order in Council shall be in force.
- (4)
- Forthepurposesofsubsections(1)to(3),butnotforanyother purposes, the Orders in Council referred to in section 54(8) shall be deemed to have been made on the date that this Act comes into force.
56 Prohibited exports
(1) It is unlawful to export from New Zealand—
- (a)
- all publications as defined in section 2 of the Films, Videos, and Publications Classification Act 1993 that are objectionable within the meaning of that Act in the hands of all persons and for all purposes; and
- (b)
- goods or electronic publications the exportation of whichisprohibited byan orderundersubsection(2)(a) or (b); and
- (c)
- goods or electronic publications the exportation of whichtheSecretaryhasdeterminedisprohibitedunder an order under subsection (2)(c).
(1A) Electronic publications the exportation of which is prohibited bysubsection(1)mustbetreatedasiftheyweregoodsforthe purposes of this Act (except for section 12 of the Goods and ServicesTaxAct1985whichisdeemedby section1(3) ofthat Act to be part of this Act).
(2) If the Governor-General considers prohibition is necessary in the public interest, the Governor-General may by Order in Council prohibit the exportation from New Zealand of any or all of the following:
- (a)
- any specified—
- (i)
- electronic publications that have or may have a strategic use; or
- (ii)
- goods; or
- (b)
- a specified class or classes of—
- (i)
- electronic publications that have or may have a strategic use; or
- (ii)
- goods; or
- (c)
- goods or electronic publications described by any use to which—
- (i)
- they may be put; or
- (ii)
- anyinformationrecordedonthemmaybeput;or
(iii) any information capable of being derived from them may be put.
(2A) For the purposes of this section,— military includes any armed force, paramilitary force, Police force, or militia
Secretary means the Secretary of Foreign Affairs and Trade software is, depending on its form, either goods or an electronic publication
strategicuse,inrelationtogoodsoranelectronicpublication, meansuseofthegoodsorelectronicpublicationforanyorall of the following:
- (a)
- thedevelopment,production,ordeploymentofnuclear explosive devices (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987) and their means of delivery:
- (b)
- the development, production, or deployment of bio logical weapons (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987) and their means of delivery:
- (c)
- the development, production, or deployment of chem ical weapons (as defined in the Schedule of the Chem ical Weapons (Prohibition) Act 1996) and their means of delivery:
- (d)
- military use or applications; or the development, production,ordeploymentofmilitarygoodsorothergoods thathaveacivilianusebutthatareintendedformilitary use or that may have military applications.
(2B) Anorderundersubsection(2)(c)mustdescribegoodsorelectronic publications by reference only to uses that relate (directly or indirectly) to either or both of the following:
- (a)
- where contrary to New Zealand’s interests, strategic uses:
- (b)
- terrorist acts (as defined in section 5 of the Terrorism Suppression Act 2002).
(2C) TheSecretarymaydeterminethatanygoodsorelectronicpublications are goods or electronic publications described by an order under subsection (2)(c).
(2D) Assoonaspracticableaftermakingadeterminationundersubsection(2C),theSecretarymustgivenoticeinwriting(which includes,withoutlimitation,byfacsimileorelectronicmeans) ofthedeterminationtothechiefexecutiveandtoeachrelevant exporter.
(2E) The relevant exporter is deemed to have received the Secretary’snoticeundersubsection(2D)inaccordancewith section
285 .
(2F) Ifanypersonisawareorshouldreasonablybeawarethatany goods or electronic publications the person wishes to export are intended for or may have any of the uses described in an order made under subsection (2)(c), the person must, before exportingthegoodsorelectronicpublications,informtheSecretary.
(2G) The Secretary must maintain an up-to-date list of all goods, classes of goods, electronic publications, and classes of electronic publications that are prohibited under subsection (2)(a) and (b) because they have or may have a strategic use.
(2H) TheSecretarymustmakethelistmaintainedundersubsection (2G) available by—
- (a)
- notifying the chief executive of it; and
- (b)
- publishingitontheInternet(atallreasonabletimes)on a website maintainedby, or on behalf of, the Secretary.
(2I) Any failure to publish a list under subsection (2H) does not invalidate the prohibition of goods or electronic publications mentioned in the list.
- (3)
- A prohibition imposed under this section—
- (a)
- may be general; or
- (b)
- maybelimitedtotheexportofgoodsorelectronicpublicationstoa specifiedplaceorby ortoa specifiedperson or class of persons; or
- (c)
- may, whether general or limited, be absolute or conditional.
- (4)
- A conditional prohibition may allow the exportation of goods or electronic publications—
- (a)
- under the authority of a licence, permit, or consent, to begrantedbythechiefexecutiveorbyanyotherperson named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by thechiefexecutiveorotherpersongrantingthelicence, permit, or consent; or
- (b)
- on or subject to any other prescribed conditions.
- (5)
- An Order in Council made under subsection (2) shall,—
- (a)
- if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expresslyconfirmedbyActofParliamentpassedduring that year; and
- (b)
- ifmadeonorafter1Julyinanyyear,expireontheclose of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.
- (6)
- The expiry of an Order in Council under subsection (5) shall not affect the validity of any act done pursuant to or in accordance with the provisions of that Order in Council before the date on which the Order in Council expires in accordance with that subsection.
- (7)
- No prohibition under this section applies to goods that are alreadyloadedintotheexportingcraftatthetimewhentheprohibition comes into force.
(8) Unless otherwise specified in the order, an Order in Council underthissectionprohibitingtheexportationofgoodsextends toandappliestotheshipmentofthegoodsforuseasstoresby a craft. Compare: 1966 No 19 s 70(2)–(4), (8), (9) Section 56(1): substituted, on 22 February 2005, by section 41 of the Films, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2).
Section56(1)(b): substituted,on6March2007,bysection8(1)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section56(1)(c): added, on 6 March 2007, by section 8(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(1A): inserted, on 22 February 2005, by section 41 of the Films, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2).
Section 56(1A): amended, on 6 March 2007, by section 8(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(2): substituted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section56(2A):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2B):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2C):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2D):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2E):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2F):inserted, on6March2007,bysection8(3)oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2G):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section56(2H):inserted,on6March2007,by section8(3) oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section 56(2I): inserted, on 6 March 2007, by section 8(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 56(3)(b): amended, on 6 March 2007, by section 8(4) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section56(4): amended,on6 March2007, by section 8(5)ofthe Customsand Excise Amendment Act 2007 (2007 No 9).
57 Duration of Orders in Council prohibiting exports
- (1)
- Subject to subsection (2), an Order in Council made under section56 shallexpire3yearsafterthedateonwhichitcomes into force.
- (2)
- Subsection (1) shall not apply where it is expressly provided intheOrderinCouncilthatitwillexpireafteraperiodofless than 3 years, or if the Order in Council is sooner revoked.
- (3)
- Where an Order in Council made under section 56 would otherwise expire under subsection (1), the Governor-General may from time to time, by Order in Council, extend for a further period of 3 years or such lesser period as may be specified, the period for which that Order in Council shall be in force.
58 Production of licence or permit for goods Where, under this Act or any other Act or under any regulations or order made under this Act or any other Act, the importation or exportation of goods, or of goods of any class or kind, is prohibited except under the authority of a licence or permit, the chief executive may, if he or she thinks fit, refuse to pass an entry for those goods, or for goods of that class or kinduntilheorsheissatisfiedthatalicenceorpermithasbeen issued. Compare: 1966 No 19 s 57
Part 6 Duties
| 59 | Certain terms defined in Tariff Act 1988 |
| For the purposes of this Act, unless the context otherwise re | |
| quires, the terms Normal Tariff, Preferential Tariff, rate | |
| of duty, Standard Tariff, Tariff, Tariff heading, and Tar | |
| iff item have the meanings given to them by section 2 of the | |
| Tariff Act 1988. | |
| Valuation of goods | |
| 60 | Importer to specify Customs value on entry |
| (1) | Every person who makes entry of goods imported or to be |
| imported must, on making entry, specify the Customs value | |
| of the goods, determined in accordance with Schedule 2. | |
| (2) | Every importer or agent of an importer who makes an assess |
| ment pursuant to subsection (1) must— | |
| (a) keepthedocuments,records,andinformationinrespect | |
| of that entry in such manner and for such period as is | |
| requiredbysection95andanyregulationsmadeforthe | |
| purposes of that section; and | |
| (b) when required by the Customs, produce those docu | |
| ments, records, and information for the purpose of es | |
| tablishing the accuracy of the assessment. | |
| Compare: 1966 No 19 s 140; 1981 No 20 s 10 | |
| 61 | Amendment of valuation assessment |
| (1) | If the chief executive is satisfied, whether as the result of an |
| investigation carried out pursuant to section 155, or as the re | |
| sult of an audit or examination carried out pursuant to section | |
| 159, or for any other reason, that an assessment made under | |
| section 60(1) in respect of goods is— | |
| (a) inconsistent with Schedule 2; or | |
| (b) for any other reason, incorrect,— | |
| the chief executive may amend that assessment, and that | |
| amended assessment shall be the Customs value for the | |
| purposes of this Act. | |
| (2) | Notice in writing must be given to the importer of— |
| 102 |
- (a)
- an amended assessment made pursuant to subsection (1); and
- (b)
- the basis for the amended assessment, and where ap plicable, the provisions of Schedule 2 that are relevant to the amended assessment.
- (3)
- Subsection (1) applies whether or not the goods have been released from the control of the Customs or whether or not any duty assessed has been paid.
- (4)
- An importer who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 ss 140, 152B; 1981 No 20 s 7
62 Foreign currency
- (1)
- WhereanamountthatisrequiredunderaprovisionofthisAct tobetakenintoaccountforthepurposeofassessingdutyorfor any other purpose is not anamount in NewZealand currency, the amount to beso taken intoaccount shall bethe equivalent amountinNewZealandcurrencyinaccordancewithafairrate ofexchangedeterminedbythechiefexecutiveandnotifiedby such method as may be prescribed.
- (2)
- Where an amount is required to be converted into New Zealandcurrencypursuanttosubsection(1),theamountshall be converted,—
- (a)
- in the case of goods in respect of which an entry has been made, at the rate applying as at the date of the makingofthefirstentry(notbeinganentryforremoval) for those goods:
- (b)
- in the case of other goods, at the rate applying as at the date of the first assessment of Customs duty on those goods.
Compare: 1966 No 19 s 143; 1985 No 145 s 10
63 Crown’s right of compulsory acquisition
- (1)
- Fortheprotectionoftherevenueagainsttheundervaluationof goods subject to ad valorem duty, goods in respect of which entry is made may, at any time while they remain subject to the control of the Customs, be acquired by the Crown.
- (2)
- The right of taking goods under subsection (1) may be exercised by the chief executive, and the acquisition of the goods iseffectedassoonasawarrantintheprescribedformfortheir acquisition is signed by the chief executive.
- (3)
- Goods become the property of the Crown under this section on the signing of the warrant.
- (4)
- Noticeinwritingthatthechiefexecutivehassignedawarrant under this section shall be given to the importer immediately after the signing of the warrant.
- (5)
- Goods acquired by the Crown under this section must, where no appeal is made under subsection (8), be sold by the chief executive or byhisorher agent andtheproceeds of sale must be accounted for as Customs revenue.
- (6)
- ThepricepayablebytheCrownforthegoodsacquiredunder this section shall be—
- (a)
- equaltotheirdeclaredCustomsvaluewiththeaddition of—
- (i)
- such charges for freight, insurance, and other matters incidental to their importation as the chief executive thinks reasonable; and
- (ii)
- any duties already paid on the goods; and
- (b)
- paid to the importer without further appropriation than this section within 10 working days of the acquisition of the goods.
- (7)
- Nothing in this section limits or affects any other powers of the Customs in respect of the goods or any liability of the importer or any other person in respect of an offence committed in respect of the goods.
- (8)
- An importer who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 147; 1981 No 20 s 11
Origin and preferential Tariff provisions
64 Origin of fish or other produce of the sea
- (1)
- In the case of fish or other produce of the sea, or goods producedormanufacturedwhollyorpartlytherefromatsea,any thingdonebyoronboardashipbelongingtoacountry(other thanNewZealand)isdeemed,forthepurposesofthisActand the TariffAct1988 ,tohavebeendoneinthatcountry,andany suchproduceoftheseaorgoodssoproducedormanufactured atsea,ifbroughtdirecttoNewZealand,aredeemedtobeimported into New Zealand from that country.
- (2)
- If any question arises as to the country to which any ship belongs for the purposes of subsection (1), the question shall be determined by the chief executive.
(3) A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after thedateonwhichnoticeofthedecisionisgiven,appealtothe Customs Appeal Authority against that decision. Compare: 1966 No 19 s 148(2), (3) Section64(2): amended,on27September2001,bysection5(1)oftheCustoms and Excise Amendment Act 2001 (2001 No 61).
Section 64(3): added, on 27 September 2001, by section 5(2) of the Customs and Excise Amendment Act 2001 (2001 No 61).
64A New Zealand certificates of origin for goods for export to party to free trade agreement
- (1)
- Abodyauthorisedbythechiefexecutiveunder section64B (a certificationbody)inrelationto apartytoafreetradeagreement may issue a New Zealand certificate of origin in respect of goods for export to that party.
- (2)
- A New Zealand certificate of origin, in respect of goods for exporttoapartytoafreetradeagreement,isadocumentissued by a certification body that—
- (a)
- identifies the goods to which it relates; and
- (b)
- certifies that those goods originate in New Zealand.
- (3)
- GoodsoriginateinNewZealandif,forthepurposesoftherelevant free trade agreement, the goods satisfy the requirements of the rules of origin prescribed for that agreement. (3A) The Governor-General may, by Order in Council, declare a country that is a party to the AANZFTA to be a specified AANZFTA party for the purposes of this Act.
- (4)
- For the purposes of this section,—
AANZFTA means the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area done at Cha-am, Phetchaburi, Thailand on 27 February 2009
ASEAN means the Association of South East Asian Nations China FTA means the Free Trade Agreement between the
Government of New Zealand and the Government of the People’s Republic of China done at Beijing on 7 April 2008 free trade agreement means—
(a) the China FTA; or
(b) the AANZFTA party to a free trade agreement means,—
- (a)
- in relation to the China FTA, China; or
- (b)
- in relation to the AANZFTA, a specified AANZFTA
party specified AANZFTA party means a country that is for the time being declared by Order in Council to be a specified AANZFTA party for the purposes of this Act. Section64A:inserted,on29July2008,by section5 oftheCustomsandExcise
Amendment Act 2008 (2008 No 50).
Section64Aheading: amended,on1January2010,bysection5(1)oftheCus toms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section64A(1): amended,on1January2010,bysection5(2)(a)oftheCustoms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section64A(1): amended,on1January2010,bysection5(2)(b)oftheCustoms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(2): amended, on 1 January 2010, by section 5(3) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section64A(3): amended,on1January2010,bysection5(4)(a)oftheCustoms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section64A(3): amended,on1January2010,bysection5(4)(b)oftheCustoms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section 64A(3A): inserted, on 1 January 2010, by section 5(5) of the Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
Section64A(4): substituted,on1January2010,bysection5(6)oftheCustoms and Excise (AANZFTA) Amendment Act 2009 (2009 No 21).
64B Bodies authorised to issue New Zealand certificates of origin
- (1)
- The chief executive may designate a body as a certification body if the chief executive issatisfied that the bodymeets the prescribed criteria (if any).
- (2)
- Adesignationmaybesubjecttoanyprescribedtermsandconditions and any additional terms and conditions the chief executive thinks fit. Section64B:inserted,on29July2008,by section5 oftheCustomsandExcise
Amendment Act 2008 (2008 No 50).
64C Regulations relating to New Zealand certificates of origin and certification bodies
Without limiting the power to make regulations conferred by section 286, the Governor-General may make regulations for any of the following purposes:
- (a)
- prescribingformsforthepurposesof sections64A and 64B ; and
- (b)
- prescribingthemannerinwhichapplicationsfordesignation as a certification body must be made; and
- (c)
- prescribing criteria for certification bodies; and
- (d)
- prescribing terms and conditions subject to which designations as a certification body may be made; and
- (e)
- prescribing fees.
Section64C:inserted,on29July2008,by section5 oftheCustomsandExcise Amendment Act 2008 (2008 No 50).
65 Regulations for determining country of produce or manufacture
Without limiting the power to make regulations conferred by section286 , theGovernor-General mayfrom time to time, by Order in Council, make regulations for all the following purposes:
- (a)
- prescribingthegoodsoranytypeorclassofgoodsthat are deemed to be the produce or manufacture of any country or group of countries—
- (i)
- for the purposes of this Act; or
- (ii)
- for the purposes of the Tariff Act 1988, on the recommendation of the Minister after consultation with the Minister of Commerce; and
- (b)
- prescribing the conditions to be fulfilled before goods are deemed to be the produce or manufacture of any country; and
- (c)
- authorisingthechiefexecutivetodetermine(inrelation to specific goods)—
- (i)
- thatthepercentageofthegoods’factoryorworks costs is to be increased or decreased:
- (ii)
- thevaluationormethodofvaluation(includinga reducedorzerovaluation)ifanymaterial,labour, or overhead used in the goods’ production has beensuppliedfreeofchargeoratareducedcost:
(iii) the required percentage of qualifying area content in case of unforeseen circumstances that are unlikely to continue:
(iv) variationsorconditionsrelatingtothegoodsentering the commerce of another country.
Section 65: substituted, on 6 March 2007, by section 9 of the Customs and Excise Amendment Act 2007 (2007 No 9).
66 Conditions precedent to entry of goods at preferential rates of duty
- (1)
- Where it is claimed in respect of any goods that they are entitledunderthisActoranyotherActorauthoritytobeentered free of duty or at any rate of duty lower than that set forth in theNormalTariffinrespectofsuchgoods,thechiefexecutive may require the claim to be verified at the time of entry or at any subsequent time (including any time after the goods have ceased to be subject to the control of the Customs).
- (2)
- Wherethechiefexecutiverequiressuchaclaimtobeverified at the time of entry of the goods and the claim is not verified tothesatisfactionofthechiefexecutiveatthattime,thegoods in respect of which the claim has been made shall not be so entered. Compare: 1966No19 s 150;1981 No 20 s 12; 1988No155 s 18;1991 No 84
s 4(1)
67 Unsubstantiated preference claims
- (1)
- Ifthechiefexecutiveissatisfied,whetherastheresultofaninvestigationcarriedoutpursuantto section155 ,orastheresult ofanauditorexaminationcarriedoutpursuantto section159 , or for any other reason, that the country of which goods are the produce or manufacture cannot be ascertained because no evidence can be found, or the available evidence is inconclusiveastothatcountry,thegoodsaredeemed,forthepurposes of this Act or any other Act or authority to be the produce or manufactureofacountrysubjecttotheratesofdutysetoutin the Normal Tariff.
- (2)
- Animportershallbeadvisedbynoticeinwritingofadecision of the chief executive under this section.
- (3)
- An importer who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
- (4)
- This section applies whether or not the goods have been released from the control of the Customs. Compare: 1966 No 19 s 151(1), (4); 1985 No 145 s 13
Part 7 Excise and excise-equivalent duties 68 Manufacture of excisable goods
- (1)
- No person may manufacture goods specified in Part A of the Excise and Excise-equivalent Duties Table except in a manufacturing area that is licensed under this Act.
- (2)
- Subsection(1)issubjecttoanyexceptionsprovidedforunder this Act. Compare: 1966 No 19 s 108; 1986 No 44 s 11
Section68: substituted,on1January2010,bysection11(3)oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
68A Exemption for tobacco manufactured for personal use
- (1)
- Section 68 does not apply to the manufacture of tobacco in a private house or dwelling place, but only if and as long as the conditions specified in subsection (2) are met.
- (2)
- The conditions are as follows:
- (a)
- thetobaccomustbemanufacturedbyanindividual(the individual) who is 18 years or older:
- (b)
- the individual must manufacture the tobacco in the individual’s privatehouse or dwellingplace, for the individual’s personal use and not for sale to any other person:
- (c)
- the leaves or plants used in the manufacture of the tobacco must have been grown—
- (i)
- on the land on which the individual’s private house or dwelling place is located; and
- (ii)
- for the individual’s personal use and not for sale or other disposition to any other person:
- (d)
- the amount of manufactured tobacco that is manufacturedintheindividual’sprivatehouseordwellingplace, in any year ending with 30 June, must not exceed 15 kilograms.
Section 68A: inserted, on 1 October 2008, by section 8 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
68B Exemption for alcohol manufactured for personal use Section68 doesnotapplytothemanufactureofbeer,wine,or spirits in an individual’s private house or dwelling place, but only if and as long as the beer, wine, or spirits are manufactured exclusively for the individual’s personal use and not for sale or other disposition to any other person. Section68B:inserted,on8December2009,by section7(1) oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
69 Goods deemed to have been manufactured
For the purposes of this Act,—
- (a)
- compressed natural gas is deemed to have been manufacturedbyalicenseeofamanufacturingareawhennaturalgassuppliedbythelicenseetoacompressednatural gasfuellingfacilityiscompressedforuseasamotorvehicle fuel:
- (b)
- goods on which work has been done by a contractor shallbedeemedtohavebeenmanufacturedbythecontractor.
Compare: 1966 No 19 s 113(1); 1986 No 44 s 11
70 Entry of excisable goods
(1) Subject to any regulations made under section 71, all goods that are specified in Part A of the Excise and Excise-equivalentDutiesTablemust,onremovalfromaCustomscontrolled area, be entered—
- (a)
- insuchformandmanner(includingbyelectronicmeans into a computer or other device) as may be prescribed; and
- (b)
- within such time as may be prescribed.
(1A) Goods required to be entered under subsection (1) must be entered—
- (a)
- by the licensee of the Customs controlled area from which the goods are removed; or
- (b)
- in such circumstances as may be prescribed by regulationsmadeunder section71 ,bytheownerofthegoods.
(2) Where any entry required by this section relates to goods that are dutiable in accordancewith the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
(3) Goods in respect of which entry has been made and passed must forthwith be dealtwith in accordancewith theentryand with the provisions of this Act in respect of the goods so entered. Compare: 1966 No 19 ss 115, 116, 117, 118; 1986 No 44 s 11 Section 70(1): amended, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61). Section 70(1A): inserted, on 3 June 1998, by section 4(2) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 70(1A)(b): amended, on 8 January 2003, by section 6 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
71 Regulations relating to entry of excisable goods Withoutlimitingthe power to make regulations under section 286 , the Governor-General may from time to time, by Order in Council, make regulations—
(a) prescribingwhenentriesofexcisablegoodsaredeemed to have been made for the purposes of this Act; and
(aa) prescribing the circumstances in which an entry of excisable goods must be made by the owner of the goods
111
rather than by the licensee of the Customs controlled area from which the goods are removed; and
- (b)
- prescribingtheconditionsunderwhichentriesofexcisablegoodsaredeemedtohavebeenpassedforthepurposes of this Act; and
- (c)
- exemptingspecifiedgoodsorgoodsofaspecifiedclass from the requirements of section 70, subject to such conditions as may be prescribed.
Section71(aa): inserted,on3June1998,bysection5oftheCustomsandExcise Amendment Act (No 2) 1998 (1998 No 38).
Section 71(aa): amended, on 8 January 2003, by section 7 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
72 Removal for home consumption For the purposes of this Part, goods are deemed to be removed for home consumption when the goods are physically removedfromaCustomscontrolledareaotherwisethanwhen they are—
- (a)
- moved to another Customs controlled area pursuant to an approval given by the chief executive and for such purposesasmaybeapprovedbythechiefexecutive;or
- (b)
- temporarily removed pursuant to an approval given by the chief executive and for such purposes as may be approved by the chief executive; or
- (c)
- removed for export or to an export warehouse. Compare: 1966 No 19 s 17A; 1986 No 44 s 5
73 Excise duty on goods manufactured in manufacturing areas
- (1)
- Inrespectofallgoodsthataremanufacturedinamanufacturing area andthat arespecifiedinPart Aofthe Excise andExcise-equivalent Duties Table there must be levied, collected, and paid excise duties, if any, at the appropriate rates set out in Part A of the Excise and Excise-equivalent Duties Table.
- (2)
- Subsection (1) does not apply to beer manufactured in quantities of not more than 100 litres per month by an individual other than the licensee where—
- (a)
- thebeerisexclusivelyforthatindividual’spersonaluse and not for sale to any other person; and
- (b)
- the licensee of the premises does not engage in any aspectorpartofthebrewingorbottlingoperationandprovidesnoequipment,ingredients,orserviceotherthan—
- (i)
- the equipment for the brewing and bottling of beer and the filling of kegs:
- (ii)
- kegs, bottles, bottle caps, and labels:
(iii) the ingredients for brewing beer, in an unmixed and unfermented state:
(iv) the written or oral instructions for the manufacture of the beer.
(2A) Subsection(1)doesnotapplytowinemanufacturedinquantitiesofnotmorethan45litrespermonthbyanindividualother than the licensee where—
- (a)
- thewineisexclusivelyforthatindividual’spersonaluse and not for sale to any other person; and
- (b)
- the licensee of the premises does not engage in any aspect or part of the wine making or bottling operation andprovidesnoequipment,ingredients,orserviceother than—
- (i)
- the equipment for the making and bottling of wine and the filling of casks or vats:
- (ii)
- casks, vats, bottles, corks, and labels:
(iii) the ingredients for making wine, in an unmixed and unfermented state:
(iv) the written or oral instructions for making the wine.
- (3)
- If the excise duty applicable to any goods pursuant to subsection (1) is an ad valorem excise duty, the value of the goods forthepurposesofsuchexcisedutyshallbedeterminedinac cordance with Schedule 4.
- (4)
- Notwithstanding anything in this Part, if the excise duty is a combination of a specific rate and an ad valorem rate, the excise duty payable shall be determined as the aggregate of—
- (a)
- the amount of excise duty calculated by applying the specific rate; and
- (b)
- theamountofexcisedutycalculatedbyapplyingthead valorem rate to the value for duty.
- (5)
- For the purposes of this section, wine means the goods referredtoinanyofexciseitemnumbers99.20.20L,99.25.20B,
99.30.21D,99.30.26E,99.30.32K,and99.30.47HofPartAof the Excise and Excise-equivalent Duties Table. Compare: 1966 No 19 s 118B(1)–(4); 1986 No 44 s 12
Section73(1): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
Section73(2A):inserted,on15November2000,by section3(1) oftheCustoms and Excise Amendment Act (No 2) 2000 (2000 No 58).
Section73(5): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
74 Excise duty on goods manufactured outside manufacturing area
- (1)
- Subject to subsection (2), where goods specified in Part A of the Excise and Excise-equivalent Duties Table are manufac turedinanarea thatisnotlicensedpursuanttosection12, the provisions of this Part and Part 8 apply as if the area were li censed as a manufacturing area under this Act.
- (2)
- Subsection (1) does not apply in respect of goods—
- (a)
- that are manufactured in an area that pursuant to a directionofthechiefexecutiveunder section12(4) isnot required to be licensed; or
- (b)
- thatarecoveredbyanexemptionprescribedunder sec tion 10; or
- (c)
- thataremanufacturedinaccordancewiththeconditions specified by section 68A or 68B.
Section 74 heading: amended, on 8 December 2009, by section 8(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section74(1): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
Section 74(2)(b): amended, on 1 October 2008, by section 9 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 74(2)(c): added, on 1 October 2008, by section 9 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 74(2)(c): amended, on 8 December 2009, by section 7(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
75 Excise-equivalent duty on imported goods
- (1)
- Subject to this Act, and in addition to any other duties or levies payable on imported goods, excise-equivalent duty at the appropriate rate specified in Part B of the Excise and Ex-cise-equivalent Duties Table must be levied, collected, and paid on all goods specified in Part B of the Excise and Ex-cise-equivalent Duties Table that are imported.
- (2)
- Where goods on which excise-equivalent duty is payable under this section are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry in respect of those goods shall specify the volume of alcohol in the prescribed manner.
- (3)
- Excise-equivalent duty becomes payable—
- (a)
- when entry for home consumption is passed; or
- (b)
- if, before entry for home consumption, the goods are dealt with in breach of a provision of this Act.
- (4)
- Iftheexcise-equivalentdutyapplicabletosuchgoodsisanad valorem duty, the value of the goods for the purposes of that excise-equivalentdutyshallbedeterminedinaccordancewith Schedule 2. Section75(1): substituted,on1January 2010,bysection11(3) ofthe Customs
and Excise Amendment Act 2009 (2009 No 61).
75A Accidentcompensationleviesareadditionaltoexciseduty on motor spirits
[Repealed]
Section75A:repealed,on1July2003,by section13(2) oftheInjuryPrevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).
76 Excise duty a Crown debt
- (1)
- Excise duty is a debt due to the Crown and is recoverable by action at the suit of the chief executive on behalf of the Crown,—
- (a)
- in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are manufacturedina manufacturingarea,immediatelyonremoval ofthegoodsforhomeconsumption inaccordance with section 72:
- (b)
- inrelationtogoodsspecifiedinPartAoftheExciseand Excise-equivalent Duties Table that are, except as pro vided in section 74(2), manufactured outside a manu facturing area, immediately on manufacture.
- (2)
- Excise duty owed under subsection (1) is owed by—
- (a)
- the occupier of the place where the goods have been or are manufactured; and
- (b)
- every person who is or who becomes the owner of the goods before the excise duty has been fully paid.
- (3)
- Theliabilityofthepersonsreferredtoinsubsection(2)isjoint and several.
- (4)
- For the purposes of this section, excise duty owed under subsection (1) must be paid to the Customs within the time required by or prescribed under this Act. Section 76: substituted, on 8 December 2009, by section 8(1) of the Customs
and Excise Amendment Act 2009 (2009 No 61).
76A Interpretation
In this section and in sections 76B to 76G, unless the context
otherwise requires,— 2010ExciseandExcise-equivalentDutiesDocumentmeans the document certified under section 76B(1)
Excise and Excise-equivalent Duties Table—
- (a)
- means the table of excise and excise-equivalent duties assetoutinthe2010ExciseandExcise-equivalentDuties Document; but
- (b)
- if, and in so far as, the table specified in paragraph
(a) is on or after 1 January 2010 from time to time amended, modified, or revoked and replaced, then despiteparagraph(a)meansthattableasfromtimetotime amended, modified, or revoked and replaced
Working Excise and Excise-equivalent Duties Document
means the document maintained by the chief executive that sets out the excise and excise-equivalent duties. Section 76A: inserted, on 8 December 2009, by section 9 of the Customs and
Excise Amendment Act 2009 (2009 No 61).
76B Certification of 2010 Excise and Excise-equivalent Duties Document
- (1)
- The chief executive must, by the close of 31 December 2009,—
- (a)
- certifyacopyoftheWorkingExciseandExcise-equivalent Duties Document; and
- (b)
- retain that copy.
- (2)
- Before certifying a copy of the Working Excise and Excise-equivalent Duties Document under subsection (1), the chief executive must be satisfied that the copy is or includes a full and accurate copy of the contents of Schedule 3—
- (a)
- as in force at the close of 31 December 2009; but
- (b)
- asamendedbyanyordermadeunder section79 andthat comes into force on 1 January 2010.
- (3)
- The chief executive must ensure that—
- (a)
- referencesinthecertifiedcopyto Schedule1 oftheTariffAct1988arereplacedwithreferencestotheTariff(as defined in section 2(1) of the Tariff Act 1988); and
- (b)
- thecertifiedcopyindicatesclearlythatanyinformation initthatisnotthecontentsof Schedule3 asdescribedin paragraphs (a) and (b) of subsection (2) does not form part of, or have legal effect as part of, the Excise and Excise-equivalent Duties Table.
Section 76B: inserted, on 8 December 2009, by section 9 of the Customs and Excise Amendment Act 2009 (2009 No 61).
76C Access to Excise and Excise-equivalent Duties Table
- (1)
- The chief executive must—
- (a)
- ensure that copies of the documents referred to in subsection (2) are published on an Internet site that is, so faraspracticable,publiclyavailablefreeofcharge;and
- (b)
- ensure that copies of the documents referred to in subsection (2) are available for purchase at a reasonable priceattheplacesdesignatedunder section9 oftheActs and Regulations Publication Act 1989.
- (2)
- The documents are—
- (a)
- the Excise and Excise-equivalent Duties Table as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and
- (b)
- the 2010 Excise and Excise-equivalent Duties Document; and
- (c)
- Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section77 , 78,79, 79AA(2),or79Aonorafter1 Janu ary 2010.
- (3)
- Every version of the Excise and Excise-equivalent Duties Table referred to in subsection (2)(a) and published or made available under subsection (1) must—
- (a)
- indicate that it is that Table as in force at the beginning of a stated date; and
- (b)
- listallActsandOrdersinCouncilthatareenactedonor after1January2010andbeforethestateddateandthat amend, modify, revoke, or revoke and replace some or all of that Table.
- (4)
- Nothing in section 76B or this section prevents the chief ex ecutive from ensuring that other information is published or made available with the Excise and Excise-equivalent Duties Table, so long as in doing so the chief executive ensures that it is indicatedclearlythat the otherinformationdoesnot form part of, or have legal effect as part of, that table. Section 76C: inserted, on 1 January 2010, by section 10 of the Customs and
Excise Amendment Act 2009 (2009 No 61).
Section 76C(2)(c): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
76D Regulations (Disallowance) Act 1989 and Acts and Regulations Publication Act 1989 Orders inCouncilamendingormodifying theExciseandEx cise-equivalent Duties Table and made under section 77, 78, 79 , 79AA(2), or 79A on or after 1 January 2010—
- (a)
- are regulations for the purposes of the Regulations (Disallowance) Act 1989 and must be presented to the House of Representatives not later than 16 sitting days after the day on which they are made; but
- (b)
- are not regulations for the purposes of the Acts and Regulations Publication Act 1989.
Section 76D: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section76D:amended,on29April2010,by section8(2) oftheExciseandExcise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
76E Judicial notice of Table Judicial notice must be taken by all courts and persons acting judicially of the Excise and Excise-equivalent Duties Table. Compare: 1989 No 142 ss 16A, 16B(1) Section 76E: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
76F Evidence of Table Every copy of the documents referred to in section 76C(2) purporting to be published or made available under the authority of the chief executive is, unless the contrary is shown, deemed—
- (a)
- to be a correct copy of the document; and
- (b)
- to have been so published or made available. Compare: 1989 No 142 s 16C
Section 76F: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
76G Table may be amended, and must be interpreted, as if it were an enactment
- (1)
- The Excise and Excise-equivalent Duties Table may be amended, revoked, or revoked and replaced by an Act of Parliament as if it were an Act of Parliament.
- (2)
- TheExciseandExcise-equivalentDutiesTablemaybealtered oramendedbyanOrderinCouncilmadeunder section77 , 78 , 79 , 79AA(2), or 79A as if it were a regulation.
- (3)
- The InterpretationAct1999 appliestotheExciseandExciseequivalent Duties Table as if it were an enactment.
- (4)
- Nothing in this Act limits or affects the application of—
- (a)
- the Acts and Regulations Publication Act 1989 and the Interpretation Act 1999 to an Act amending, revok ing, or revoking and replacing the Excise and Excise-equivalent Duties Table, this Act (either alone or with other enactments), or both; or
- (b)
- the InterpretationAct1999 toanOrderinCouncilmade under section 77, 78, 79, 79AA(2), or 79A.
Section 76G: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 76G(2): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
Section 76G(4)(b): amended, on 29 April 2010, by section 8(2) of the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
76H References to Schedule 3 Every reference in the following to Schedule 3 must be read as if it were a reference to the Excise and Excise-equivalent Duties Table (as defined by section 76A):
- (a)
- an enactment not added, amended, inserted, or substitutedbythe CustomsandExciseAmendmentAct2009 and in force at the commencement of this section:
- (b)
- a document in operation at that commencement.
Section 76H: inserted, on 1 January 2010, by section 10 of the Customs and Excise Amendment Act 2009 (2009 No 61).
77 Modification of rates of excise duty and excise-equivalent duty
(1) The Governor-General may from time to time, by Order in Council, suspend the Excise and Excise-equivalent Duties Table in whole or in part, and by the same or a subsequent Order in Council, and in its place, impose on any goods specifiedinthattablesuchexcisedutiesandexcise-equivalent duties as the Governor-General thinks fit.
(1A) Subsection (1) is subject to subsection (2).
(2) Excise duties and excise-equivalent duties imposed on goods pursuant to subsection (1) must not exceed the rate of excise duty or excise-equivalent duty on those goods set out in the Excise and Excise-equivalent Duties Table. Compare: 1966 No 19 s 118C; 1986 No 44 s 12 Section77(1): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
Section 77(1A): inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section77(2): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
78 Power to amend Excise and Excise-equivalent Duties Table for certain purposes
- (1)
- The Governor-General may from time to time, by Order in Council,amendtheExciseandExcise-equivalentDutiesTable by—
- (a)
- revoking, inserting, or amending any heading, heading number, subheading, item, or item number or the title ofanyPart,section,chapter,orsubchapteroftheTariff referred to in the Excise and Excise-equivalent Duties TableinanymannernecessarytoensurethatthatTable conforms to the Tariff; or
- (b)
- revoking, suspending, or amending a provision of the notes forming part of the Excise and Excise-equivalent Duties Table, or by inserting a new provision in the notes, for the purpose of ensuring the proper operation of the Excise and Excise-equivalent Duties Table; or
- (c)
- revoking, suspending, inserting, or amending a statistical unit in the Excise and Excise-equivalent Duties Table.
- (2)
- Despite subsection (1)(c), the chief executive may, by notice in the Gazette, revoke, suspend, insert, or amend a statistical unit in the Excise and Excise-equivalent Duties Table.
- (3)
- No amendment made pursuant to this section may alter the duties or exemptions from duty under this Act applicable to goods classified under an item or heading so amended. Compare: 1966 No 19 s 118CA; 1987 No 128 s 4
Section78: substituted,on1January2010,bysection11(3)oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
79 Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
- (1)
- The Governor-General may from time to time, by Order in Council,amendtheExciseandExcise-equivalentDutiesTable toimposesuchratesofexcisedutyandexcise-equivalentduty astheGovernor-Generalthinksfitonalloranyofthealcoholic beverages and tobacco products as defined in subsection (4). (1A) Subsection (1) is subject to subsections (2) to (4).
- (2)
- Any change in the rates of excise duty and excise-equivalent duty made by Order in Council under subsection (1),—
- (a)
- shall be limited in accordance with this section having regardtomovementsinthe ConsumersPriceIndexAll Groups excluding credit services; and
- (b)
- inthecaseofachangeintheratesofexcisedutyandexcise-equivalentdutyforalcoholicbeverages,maycome into force only on 1 July in any calendar year; and
- (c)
- in the case of a change in the rates of excise duty and excise-equivalentdutyfortobaccoproducts,maycome into force only on 1 January in any calendar year.
- (3)
- Nonewrateofexcisedutyorexcise-equivalentdutyimposed on any goods under subsection (1) shall exceed a rate calculated in accordance with the following formula:
a
b×c
where—
a is the Index number of the Consumers Price Index All GroupsexcludingcreditservicesissuedbytheGovernment Statistician for—
- (i)
- the quarter ending on 31 March in the calendar year in which the order is to come into force, in the case of an order relating to alcoholic beverages; or
- (ii)
- thequarterendingon30Septemberimmediately before the calendar year in which the order is to come into force, in the case of an order relating to tobacco products; and
b is the Index number of the quarterly Consumers Price Index All Groups excluding credit services issued by the Government Statistician for the quarter ending 12 monthsbefore,and expressed on the same base quarter as, the relevant quarter specified in item a of this formula; and
c is the existing rate of duty in respect of the goods to which the order relates.
(4) In this section,— alcoholic beverages means goods that are—
- (a)
- goodsspecifiedinheadings22.03,22.04,22.05,22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of the Excise and Excise-equivalent Duties Table, not being goods that are exempt from excise duty and ex-cise-equivalent duty; or
- (b)
- undenatured ethyl alcohol and other goods specified in headings 21.05, 21.06, 22.07, 33.02, 99.05, 99.06, 99.35, 99.42, and 99.43 of that table (also not being goods exempt from excise duty and excise-equivalent duty)
tobacco products means goods specified in headings 24.02, 24.03, 99.60, and 99.65 of the Excise and Excise-equivalent Duties Table. Compare: 1966 No 19 s 118CB; 1993 No 83 s 3(1)
Section79(1): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
Section 79(1A): inserted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section79(2)(b): amended,on 6March2007, by section 10(1)of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section79(2)(c): amended,on 6 March 2007, bysection 10(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section79(3): amended,on6March2007,bysection10(3)oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section79(4): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
79AA Increases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
- (1)
- An order under section 79(1), and that comes into force on 1 January 2011 or 1 January 2012, must be called an Excise andExcise-equivalentDutiesTable(TobaccoProductsIndexationandSeparate10%Increase)AmendmentOrder2010,or 2011 (as the case requires), and must (despite section 79) imposeonalltobaccoproducts(asdefinedinsection79(4))new rates of duties that not only—
- (a)
- indexexistingratesofdutiesonthoseproducts(having regardtomovementsinthe ConsumersPriceIndexAll Groups excluding credit services) in accordance with section 79(2) to (4); but also
- (b)
- include a separate increase of 10% of those existing rates.
- (2)
- However, if subsection (1) cannot be complied with because no order is or isto bemade undersection 79(1) so asto come intoforceon1January2011or1January2012,theGovernor-General must, by an Order in Council made under this subsection, coming into force on that date, and called an Excise and Excise-equivalent Duties Table (Tobacco Products 10% Increase) Amendment Order 2010, or 2011 (as the case requires),amendtheExciseandExcise-equivalentDutiesTable by—
- (a)
- omittingallexistingratesofdutiesonalltobaccoprod ucts (as defined in section 79(4)); and
- (b)
- substituting new rates that include an increase of 10%
of those existing rates.
Section79AA:inserted,on29April2010,by section8(1) oftheExciseandExcise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
79A Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council
- (1)
- At any time during the second financial year, or the third financial year, that follows the financial year in which the current rates of excise duty and excise-equivalent duty on motor spirits came into force, the Governor-General may, by Order in Council, reduce or increase any or all of those rates of excise duty and excise-equivalent duty by amending the Excise and Excise-equivalent Duties Table.
- (2)
- In this section,— financial year means the 12 months ending on the close of
30 June or any other date determined for the purposes of this section by the Minister of Finance andnotified in the Gazette motor spirits means motor spirit and fuels containing motor
spirit specified in excise item numbers 99.75.05F, 99.75.23D, 99.75.29C, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E and Tariff items 2207.20.23, 2207.20.35,2710.19.13,2710.19.15,2710.19.21,2710.19.25, 2710.19.27,2710.19.39,2710.19.64,2710.19.70,3824.90.87,
3824.90.93, and 3824.90.97 set out in the Excise and Ex-cise-equivalent Duties Table. Section79A:substituted,on1August2008,by section49(2) oftheLandTrans
port Management Amendment Act 2008 (2008 No 47).
Section79A(1): substituted,on1January2010,bysection11(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 79A(2) financial year : amended, on 8 December 2009, by section 13 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section79A(2) motorspirits : substituted,on1January2010,bysection11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
80 Certain Orders in Council subject to confirmation
(1) This section applies to the following Orders in Council:
- (a)
- an Order in Council made under section 77(1); and
- (b)
- an Order in Council made under section 79(1); and (ba) anOrderinCouncilmadeunder section79AA(2) ;and
- (c)
- an Order in Council made under section 79A(1) that has the effect of increasing the rates of excise duty or excise-equivalent duty on motor spirits (as defined in section 79A(2)).
(1A) An Order in Council to which this section applies must,—
- (a)
- if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expresslyconfirmedbyActofParliamentpassedduring that year; and
- (b)
- ifmadeonorafter1Julyinanyyear,expireontheclose of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.
- (2)
- IfanyOrderinCounciloranyprovisionofanyOrderinCouncil expires by virtue of subsection (1A), any duty collected underthatOrderinCouncilorprovisionshall,exceptinsofar as any other provision is made by an Act of Parliament in respect thereof, be refunded.
- (3)
- If the House of Representatives resolves that any Order in Council to which this section applies should be revoked or varied, it shall thereupon be revoked or varied in accordance with the terms of the resolution,and anydutycollected thereunder in excess of the duty otherwise payable shall, so far as such resolution provides, be refunded.
- (4)
- The repeal of any Act of Parliament that expressly confirms pursuant to subsection (1A) any Orders in Council does not, unlessthereisanyexpressprovisiontothecontrary,affectthe validity or confirmation of those Orders in Council. Section 80(1): substituted, on 1 August 2008, by section 49(3) of the Land
Transport Management Amendment Act 2008 (2008 No 47).
Section80(1)(ba): inserted,on29April2010,bysection9oftheExciseandEx cise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 (2010 No 23).
Section80(1A):inserted,on1August2008,by section49(3) oftheLandTransport Management Amendment Act 2008 (2008 No 47).
Section80(2): amended,on1August2008,bysection49(4)oftheLandTrans port Management Amendment Act 2008 (2008 No 47).
Section80(3): amended,on1August2008,bysection49(5)oftheLandTrans port Management Amendment Act 2008 (2008 No 47).
Section 80(4): substituted, on 8 December 2009, by section 14 of the Customs and Excise Amendment Act 2009 (2009 No 61).
81 Power of Governor-General in Council to suspend, remit, refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
- (1)
- The Governor-General may from time to time, by Order in Council, suspend, order the remission or refund of, or createexemptionsfrom,excisedutyandexcise-equivalentduties in respect of goods or classes of goods manufactured in New Zealand or imported into New Zealand that are—
- (a)
- supplied solely for the use of such organisations, expeditions, or other bodies as may be approved by the Minister and as may, from time to time, be established or temporarily based in New Zealand under an agreementorarrangemententeredintobyoronbehalfofthe Government of New Zealand with the Government of any other country or with the United Nations; or
- (b)
- supplied solely for the use of persons temporarily resident in New Zealand for the purpose of serving as a memberofanysuchapprovedorganisation,expedition, or other body.
- (2)
- The chief executive may at any time impose such conditions as he or she thinks fit in respect of goods or a class of goods
to which an Order in Council made for the purposes of this section relates. Compare: 1966 No 19 s 167
Miscellaneous duty provisions
82 Duty payable on goods consumed before removal from manufacturing area
- (1)
- Duty is payable on goods consumed before removal from a manufacturing area in the same manner as if the goods had been removed on the date they had been consumed and the provisionsofthisActapply, with allnecessary modifications, accordingly.
- (2)
- Notwithstanding subsection (1), no liability for duty arises where excisable products manufactured within a manufacturing area are used in the manufacturing process carried on in that manufacturing area.
- (3)
- If,aftermakinganallowanceofnotmorethan2%onthequantity of spirits delivered to be rectified or compounded, it is found that the volume of alcohol rectified or compounded is less than the volume delivered, the full excise duty on the deficiencysofoundmustimmediately bepaidby the rectifieror compounder to the chief executive. Compare: 1966 No 19 ss 98, 118D(4); 1986 No 44 ss 11, 12
83 Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with
- (1)
- The chief executive may make an assessment of duty if the chief executive has reasonable cause to suspect that a person granted an approval to which this subsection applies has not complied with the conditions of the approval.
- (2)
- Subsection(1)appliestoanapprovalgrantedunderanyofthe following:
- (a)
- excise item number 99.35.30E in Part A of the Excise and Excise-equivalent Duties Table:
- (b)
- excise item number 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table:
- (c)
- tariff item number 2207.10.29 in Part B of the Excise and Excise-equivalent Duties Table.
- (3)
- Whereanassessmentismadeundersubsection(1),therateof dutytobeappliedmustbetheratethatwouldbeapplicableif the goods to which the relevant approval relates were entered for home consumption.
- (4)
- Thedutyassessedinaccordancewiththissectionmustbepaid in accordance with subsection (5) by the person to whom the approval was granted.
- (5)
- The due date for the payment of any duty assessed in accordance with thissection is the date that is 20 working daysafter thedateonwhichwrittennoticeoftheassessmentisgivenby the chief executive.
- (6)
- Thechiefexecutivemust,ifsatisfiedthatthenon-compliance withtheconditionswasneitherintentionalnornegligent,remit or refund the duty on the goods.
- (7)
- Apersonliableforthepaymentoftheexcisedutywhoisdissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section 83: substituted, on 6 March 2007, by section 11 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
Section83(2): substituted,on1January 2010,bysection11(3) ofthe Customs and Excise Amendment Act 2009 (2009 No 61).
84 Assessment of excise duty on beer or wine otherwise exempt
- (1)
- Ifthechiefexecutivehasreasonablecausetosuspectthatany quantityofbeerorwinethathasbeenenteredasexemptfrom excise duty under section 73(2) or (2A), as the case may be, has later been dealt with in any manner otherwise than in accordancewiththeprovisionsofsection73(2)(a)or(2A)(a),as thecasemayrequire,thechiefexecutivemaymakeanassessment of excise duty.
- (2)
- Thedutyassessedinaccordancewiththissectionisowedby—
- (a)
- thelicenseeofthemanufacturingareainwhichthebeer or the wine was manufactured; and
- (b)
- theindividualwhomanufacturedthebeerorthewine.
- (3)
- Theliabilityofthepersonsreferredtoinsubsection(2)isjoint and several.
- (4)
- The due date for the payment of any duty assessed in accordance with thissection is the date that is 20 working daysafter thedateonwhichwrittennoticeoftheassessmentisgivenby the chief executive. Section 84 heading: substituted, on 15 November 2000, pursuant to section 5
of the Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).
Section84(1): substituted,on 15 November 2000,bysection5ofthe Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).
Section84(2): substituted,on 15 November 2000,bysection5ofthe Customs and Excise Amendment Act (No 2) 2000 (2000 No 58).
85 Duty credits
- (1)
- Where the licensee of a manufacturing area purchases materials or goods for use in manufacture, the licensee may, at the timeofmakinganentryforhomeconsumptionasrequiredby section70 ,claim,asacredit,excisedutyorexcise-equivalent duty paid in respect of those materials or goods.
- (2)
- Wherethelicenseeofamanufacturingarearepurchasesgoods manufactured by the licensee at the same price at which the goods were sold, the licensee may, in such circumstances as maybeprescribed,claim,asacreditinthehomeconsumption entry required by section 70, excise duty or excise-equivalent duty paid in respect of the goods.
- (3)
- The amount of the excise duty or excise-equivalent duty that may be claimed by the licensee of a manufacturing area as a credit relating to materials—
- (a)
- towhichsubsection(1)applies,istheamountofexcise dutyorexcise-equivalentdutyoriginallypaidbythelicenseeofaCustomscontrolledarea,importer,orowner in respect of the materials; or
- (b)
- towhichsubsection(2)applies,istheamountofexcise
duty or excise-equivalent duty paid by the licensee— but,ineithercase,doesnotincludeanyadditionalexciseduty or excise-equivalent duty paid pursuant to section 87.
(4) Where the amount of the credit exceeds the amount of excise dutypayablebythelicenseeinthehomeconsumptionentryin which the credit is claimed, the amount of the excess may, at the discretion of the chief executive, be applied towards any other excise duty that is payable by the licensee or may be refunded to the licensee. Compare: 1966 No 19 s 116(4); 1986 No 44 s 11
Section 85(1): amended, on 1 December 2001, by section 7(1) of the Customs and Excise Amendment Act 2001 (2001 No 61).
Section 85(2): amended, on 1 December 2001, by section 7(2) of the Customs and Excise Amendment Act 2001 (2001 No 61).
Section 85(3): amended, on 1 December 2001, by section 7(3) of the Customs and Excise Amendment Act 2001 (2001 No 61).
Section 85(3)(a): amended, on 1 December 2001, by section 7(3) of the Cus toms and Excise Amendment Act 2001 (2001 No 61).
Section 85(3)(b): amended, on 1 December 2001, by section 7(3) of the Cus toms and Excise Amendment Act 2001 (2001 No 61).
Part 8 Assessment and recovery of duty 86 Duty on imported goods a Crown debt
- (1)
- The duty on all goods imported constitutes, immediately on importation of the goods, a debt due to the Crown.
- (2)
- Such duty is owed by the importer of the goods, and, if more than1(whetheratoratanytimeafterthetimeofimportation) then jointly and severally by all of them.
- (3)
- Subject to this Act, such debt becomes due and payable when—
- (a)
- goodshavebeenenteredinaccordancewith section39 and the entry has been passed for home consumption; or
- (b)
- goodshavebeenenteredinaccordancewith section39 for removal to a manufacturing area; or
- (c)
- goods have been wrongfully landed or otherwise wrongfully dealt with without having been entered pursuant to section 39; or
- (d)
- an offence has been committed against this Act in respect of the goods.
- (4)
- Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.
- (5)
- The right to recover duty as a debt due to the Crown is not affected by the fact that—
- (a)
- thegoodshaveceasedtobesubjecttothecontrolofthe Customs; or
- (b)
- abondorothersecurityhasbeengivenforthepayment of duty; or
- (c)
- no proper assessment of duty has been made under this Act or that a deficient assessment of duty has been made.
- (6)
- Thechiefexecutivemay,subjecttosuchtermsandconditions as he or she may impose, approve any person or class of personsaspersonswhomaydeferthepaymentofdutydueunder this section and, for that purpose, may determine a duty accounting period; and may suspend or withdraw that approval or vary any term or condition under which the approval is given or vary the duty accounting period.
- (7)
- Where the chief executive makes any decision under subsection (6), the persons or class of persons affected shall be advised of the decision by notice in writing.
- (8)
- All goods specified in the inward report of any craft shall be presumed to have been actually imported unless the contrary is proved.
- (9)
- Apersonwhoisdissatisfiedwithadecisionofthechiefexecutiveundersubsection(6)may,within20workingdaysafterthe dateonwhichnoticeofthedecisionisgiven,appealtoaCustoms Appeal Authority against that decision. Compare: 1966 No 19 ss 152, 152A; 1986 No 44 s 14
87 Additional duty imposed
- (1)
- Where any duty the payment of which has been deferred in accordance with section 86(6), or which is due in accordance with section76(4) remainsunpaidbytheduedateforpayment, there shall be imposed—
- (a)
- additional duty of 5% of the amount of duty unpaid by the due date; and
- (b)
- additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of the period of 1 month after the due date; and
- (c)
- additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of each succeeding period of 1 month.
- (2)
- Notwithstanding subsection (1), the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional duty imposed by that subsection.
- (3)
- Where, for any reason the amount of duty in respect of which additional duty has been imposed under subsection (1) is amended, the additional duty shall, where necessary, be adjusted accordingly.
- (4)
- Apersonliableforthepaymentofthedutywhoisdissatisfied with a decision of the chief executive under subsection (2) may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 118G; 1986 No 44 s 12
88 Assessment of duty
- (1)
- An entry for goods made under this Act is deemed to be an assessmentbytheimporterorlicensee,asthecasemay be,as to the duty payable in respect of those goods.
- (2)
- Ifthechiefexecutivehasreasonablecausetosuspectthatduty ispayableongoodsbyapersonwhohasnotmadeanentryin respect of the goods, the chief executive may assess the duty at such amount as the chief executive thinks proper.
- (3)
- Thepersonliableforthepaymentofthedutyshallbeadvised of the assessment by notice in writing.
- (4)
- Apersonliableforthepaymentofthedutywhoisdissatisfied with a decision of the chief executive under subsection (2) may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision.
89 Amendment of assessment
- (1)
- Subject to section 94, the chief executive may from time to timemakesuchamendmentstoanassessmentofdutyasheor she thinks necessary in order to ensure the correctness of the assessment even though the goods to which the duty relates are no longer subject to the control of the Customs or that the duty originally assessed has been paid.
- (2)
- If the amendment has the effect of imposing a fresh liability oralteringanexistingliability,noticeinwritingshallbegiven by the chief executive to the person liable for the duty.
- (3)
- A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 152B; 1987 No 128 s 8
90 Due date for payment of duty
(1) Unless otherwise specified in this Act, the due date for the payment of duty assessed under section 88(2) or reassessed under section 89 or demanded under section 103 or section 104 isthedatethatis20workingdaysafterthedateonwhich written notice of the assessment or amended assessment or demand, as the case may be, is given by the chief executive.
(1A) However,ifthechiefexecutivehasreasonablecausetobelieve that a person will be unable to pay the duty by the due date requiredbysubsection (1), the chief executive may, by notice in writing, require that person to pay the duty by an earlier date.
(1B) A notice issued under subsection (1A) is a demand for payment,andthedutybecomesdueandpayableonthedatefixed by the chief executive.
(1C) Apersonliableforthepaymentofthedutywhoisdissatisfied with a decision of the chief executive under subsection (1A) may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision.
(2) Where all or part of any duty remains unpaid by the due date, the amount outstanding is deemed to have been increased by an amount calculated in accordance with section 87(1). Section 90(1A): inserted, on 8 December 2009, by section 15 of the Customs
and Excise Amendment Act 2009 (2009 No 61).
Section 90(1B): inserted, on 8 December 2009, by section 15 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 90(1C): inserted, on 8 December 2009, by section 15 of the Customs and Excise Amendment Act 2009 (2009 No 61).
91 Assessment presumed to be correct
- (1)
- EveryassessmentmadebythechiefexecutiveunderthisAct, including an assessment made by way of amendment, shall be taken to be correct and duty shall be payable accordingly unlessonanappealadifferentamountisdeterminedtobethe duty payable on the goods or it is determined that no duty is payable.
- (2)
- Notwithstanding anything in this Act, where an appeal has been lodged under Part 6, 7, 8 or 10, the chief executive may, subjecttoreceivingsuchsecurityasheorshethinkssufficient to cover the full amount of duty, release the goods from the control of the Customs. Compare: 1966 No 19 s 118E; 1986 No 44 s 12
92 Obligation to pay duty not suspended by appeal
- (1)
- Subjecttosubsection(3),theobligationtopayandtherightto receive and recover duty under this Act are not suspended by any appeal or legal proceedings.
- (2)
- Subject to subsection (3), if the appellant is successful in the appeal or the proceedings, the amount (if any) of the duty or any security received by the chief executive in excess of the amount that, in accordance with the decision on the appeal or the proceedings, was properly payable shall forthwith be refundedtotheappellantbythechiefexecutive,orasthecase may be, the appellant shall be released from the conditions of the security imposed under section 156.
- (3)
- Any obligation on the chief executive under subsection (2) shall be suspended pending the outcome of any appeal filed by the chief executive under this Act or any other Act against the decision requiring the duty to be refunded. Compare: 1966 No 19 s 118H(5); 1986 No 44 s 12
93 Chiefexecutivetopayinterestondutyrefundedonappeal
- (1)
- Subjecttosubsection(5)ofthissection,wheredutyisrequired toberefundedinaccordancewith section92(2) ,thereshallbe paid by the chief executive interest calculated in accordance with subsection (2) of this section.
- (2)
- Interestpayableinaccordancewiththissectionshallbecalculated by reference to qualifying periods consisting of 12 consecutivemonthsfrom1Aprilinanyyearuntil31Marchinthe following year, and shall be the sum of the amounts of interestpayableinrespectofeachapplicablequalifyingperiod,the amountofinterestinrespectofanapplicablequalifyingperiod being determined in accordance with the following formula:
x×y
×z
365 where— x is the number of days in the period that commences on the later of—
- (a)
- the day on which the relevant duty is lodged to the credit of the chief executive; or
- (b)
- the first day of the qualifying period of 12 con secutive months;— and ends on the earlier of—
- (c)
- the day on which the relevant duty is refunded by the chief executive in accordance with this section; or
- (d)
- the last day of the qualifying period of 12 consecutive months; and
y istheamountofanydutybeingtherelevantduty,which, having been paid in accordance with section 91(1), is caused to be refunded in accordance with the outcome of a successful appeal; and
z isthespecifiedrateofinterestasdeterminedinaccordance with subsection (3).
- (3)
- The specified rate of interest per annum that is to apply for thepurposesofthissectionshallbetheratedeterminedbythe SecretarytotheTreasurypursuantto section120(5) oftheTax Administration Act 1994, and that rate shall have application forthesameperiodasspecifiedforthepurposesofsection120 of that Act.
- (4)
- Where the chief executive is satisfied that the amount of any interestpaidtoanappellantinaccordancewithsubsection(2) is in excess ofthe proper amount, the chiefexecutive may recover the amount of the excess in accordance with the provi sionsof section115 asifthatamountweremoneyrefundedby the Customs in error.
- (5)
- Any obligation on the chief executive under this section shall besuspendedpendinganyappealbythechiefexecutiveunder thisActoranyotherActagainstthedecisionrequiringdutyto be refunded.
94 Limitation of time for amendment of assessments
- (1)
- Where an assessment of duty has been made under this Act, thechiefexecutiveisnotentitledtoalterthatassessmentsoas to increase the amount of the assessment after the expiration of4yearsfromthedateonwhichtheoriginalassessmentwas made.
- (2)
- Notwithstandingsubsection(1),inanycasewhere,intheopinion of the chief executive, the entry or any declaration made inrelationtothegoodswasfraudulentorwilfullymisleading, the chief executive may amend the assessment at any time so as to increase the amount of the assessment. Compare: 1976 No 75 s 25; 1992 No 1 s 7
95 Keeping of business records
- (1)
- Every licensee, importer, exporter, and body authorised to issue a New Zealand certificate of origin under section 64B must keep or cause to be kept in New Zealand such records, for such period of time not exceeding 7 years, as may be prescribed.
- (2)
- Every such person must, as and when required by a Customs officer,—
- (a)
- make the records available to the Customs; and
- (b)
- provide copies of the records as required; and
- (c)
- answer any questions relevant to matters arising under this Act asked by any officer in respect of them.
- (3)
- Where,forthepurposesofcomplyingwithsubsection(2),information is recorded or stored by means of an electronic or otherdevice,thelicensee,importer,exporter,oragentthereof, shall, at the request of a Customs officer, operate the device,
or cause it to be operated, to make the information available to the Customs officer. Compare: 1966 No 19 ss 25A, 96; 1990 No 89 s 6(1)
Section 95(1): amended, on 29 July 2008, by section 6 of the Customs and Excise Amendment Act 2008 (2008 No 50).
95A Giving Customs access to business records
- (1)
- This section applies to a person only if the person—
- (a)
- is a person to whom section 95(1) applies or a person otherwise involved in the carriage, handling, or transportation of goods that are being imported to, or exported from, New Zealand (for example, a person involvedinthetransportationofgoodstoaCustomsplace fromwhichgoodsforexportwillproceedtoapointoutside New Zealand); and
- (b)
- has been required by the chief executive by notice in writing to comply with this section on and after a date specified in the notice in writing.
- (2)
- Onandafterthedatespecifiedinthenoticeinwritingaperson to whom this section applies must,—
- (a)
- ifthepersonisapersontowhom section95(1) applies, give the Customs access to the records the person is required to keep under section 95; and
- (b)
- if the person is a person otherwise involved in the car-riage,handling,ortransportationofgoodsthatarebeing imported to, or exported from, New Zealand, give the Customsaccesstoanyrecordsthepersonmaycurrently keep of the kind required to be kept under section 95.
- (3)
- ApersontowhomthissectionappliesmustgivetheCustoms that access in the form and manner prescribed (for example, in an electronic form and manner), and must ensure that the Customs has that access at all reasonable times.
- (4)
- Thechiefexecutivemay,bynoticeinwriting,exemptaperson to whom this section applies from complying with some or all of the person’s obligations under this section in all or any specified circumstances.
- (5)
- To avoid doubt, nothing in this section affects any obligation under section 95 to keep or cause to be kept, make available, provide copies of, or answer questions in respect of, records.
Section 95A: inserted, on 1 October 2004, by section 20 of the Customs and Excise Amendment Act 2004 (2004 No 55).
96 Meaning of related Forthepurposesof section97 ,onepersonisrelatedtoanother person,—
- (a)
- where the person is connected to the other person by blood relationship, marriage, civil union, de facto relationship, or adoption, or where the person is a trustee for the other person; and for the purposes of this paragraph—
- (i)
- persons are connected by blood relationship if within the fourth degree of relationship traced through a common ancestor:
- (ii)
- persons are connected by marriage, civil union, or de facto relationship if one—
- (A)
- is married to, or in a civil union or a de facto relationship with, the other; or
- (B)
- is married to, or in a civil union or a de facto relationship with, a person who is connected by blood relationship to the other:
- (b)
- if the other person is a company, where the person is a director or officer of the other person, or is related (within the meaning of paragraph (a)) to a director or officer of the other person, or is directly or indirectly abletoexercisecontrolovertheaffairsoftheotherperson:
- (c)
- if the person is a company, where the other person is a director or officer of the person, or is related (within the meaning of paragraph(a)) toadirector or officer of the person, or is directly or indirectly able to exercise control over the affairs of the person:
- (d)
- if the person and the other person are companies,—
- (i)
- wherethepersonisaholdingcompanyorasubsidiaryoftheotherpersonwithinthemeaningof section158oftheCompaniesAct1955or section 5 oftheCompaniesAct1993,asthecasemaybe; or
- (ii)
- where the person owns or controls shares that in aggregatecarrytherighttoexerciseorcontrolthe exercise of 20% or more of the voting power at meetings of the other person or the other person owns or controls shares that in aggregate carry the right to exercise or control the exercise of 20% or more of the voting power at meetings of the person; or
(iii) where the person and the other person have the same holding company within the meaning of section158oftheCompaniesAct1955or section 5 of the Companies Act 1993, or a third person ownsorcontrolssharesineachofthemthatcarry the right to exercise or control the exercise of 20% or more of the voting power at meetings of each of them.
Section 96(a): amended, on 26 April 2005, by section 7 of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 96(a)(ii): substituted, on 26 April 2005, by section 7 of the Relation ships (Statutory References) Act 2005 (2005 No 3).
97 Duty a charge on goods
- (1)
- Subject to subsection (3), the duty on any goods shall constitute a charge on those goods until fully paid.
- (2)
- Subject to the provisions of this section, if any duty charged on any goods under this section is due and unpaid, the chief executive may, whether or not the property in the goods has passed to a third party, take possession of the goods, and sell them or any part of them in satisfaction or part satisfaction of the charge.
- (3)
- Subsection (1) shall not apply as against a purchaser of the goods for valuable consideration and without knowledge that the duty was owing but had not been paid.
- (4)
- For the purposes of this section, purchaser means—
- (a)
- aperson(otherthanapersonliabletopaytheduty)who acquiredthegoodsfromapersonliabletopaytheduty; or
- (b)
- a subsequent purchaser of the goods.
- (5)
- In any case where a person claims, at or before the taking of possession of the goods by the chief executive, that he or she is a purchaser to whom subsection (3) applies, and there is a disputeasto whetherthatsubsectionapplies,thechiefexecutive may,—
- (a)
- where the goods are in the possession or control of the importer, take possession of the goods and, subject to subsection (7), retain possession of them:
- (b)
- where the goods are in the possession or control of the purchaser, by notice in writing, direct the purchaser, subjecttosubsection(7),toretainthepossessionorcontrol of the goods,— pending the resolution of the dispute, and subsections (7) to
- (9)
- shall apply.
- (6)
- In any case where—
- (a)
- possessionofthegoodshasbeentakenbythechiefexecutive but the goods have not been sold; and
- (b)
- a person notifies the chief executive that he or she claimsthatheorsheisapurchasertowhomsubsection (3) applies; and
- (c)
- there is a dispute as to whether that subsection ap
plies,— thechiefexecutiveshall,subjecttosubsection(7),retainpossessionofthegoodspendingtheresolutionofthedispute,and subsections (7) to (9) shall apply.
- (7)
- Whereanygoodsthatthechiefexecutivehastakenpossession oforhasdirectedapurchaser toretainunderthissectionconsistwhollyorpartlyofanylivingcreatureoranythingwhich, in the opinion of the chief executive, is of a perishable nature or which may otherwise lose its value if not sold as soon as possible, the chief executive may, or the purchaser in possession or control of the goods may with the prior consent of the chief executive, sell the goods, and the net proceeds of such sale shall be deemed to be substituted for the thing so sold.
- (8)
- The chief executive or the purchaser of the goods may apply tothecourtforadeclarationastowhetherthegoodswereacquiredbythepurchaserforvaluableconsiderationandwithout knowledge that the duty was owing and unpaid.
- (9)
- In any proceeding under subsection (8), where the purchaser andapersonliabletopaythedutyarerelated,theonusofprovingthatthegoodswereacquiredbythepurchaserforvaluable considerationandwithoutknowledgethatthedutywasowing but unpaid shall be on the purchaser. Compare: 1966 No 19 s 154; 1995 No 7 s 2
98 Application of section 99
(1) Section 99 applies to the recovery of unpaid duty that is due in relation to goods by—
- (a)
- an individual who is bankrupt; or
- (b)
- a company that is in liquidation; or
- (c)
- acompanyinrespectofthepropertyofwhichareceiver has been appointed in circumstances to which section 30 of the Receiverships Act 1993 applies; or
- (d)
- anunincorporatedbodyofpersons(includingapartnership or a joint venture or the trustees of a trust) that is put into liquidation; or
- (e)
- anunincorporatedbodyofpersons(includingapartnershiporajointventureorthetrusteesofatrust)inrespect of the property of which a receiver is appointed by the High Court—
where the unpaid duty is a charge on the goods.
(2) Inanycasetowhich section99 applies,theprovisionsofsection279oftheCompaniesAct1955, section305 oftheCom paniesAct1993, and sections243, 244,and246to250ofthe Insolvency Act 2006 shall not apply. Section98(2): amended,on3December2007,bysection445oftheInsolvency
Act 2006 (2006 No 55).
99 Rights and duties of chief executive in recovery of duty
- (1)
- In any case to which this section applies, the chief executive shall notify the Official Assignee or the liquidator or the receiver, as the case may be, that the unpaid duty constitutes a charge on the goods in accordance with section 97.
- (2)
- Every notice under subsection (1) shall be given within 60 days after,—
- (a)
- in the case of an individual, the date of the notice in the Gazette that the individual has been adjudicated bankrupt; or
- (b)
- in the case of a company, the date of the notice in the Gazette of the commencement of the liquidation, or of the appointment of a receiver, as the case may be; or
- (c)
- in the case of an unincorporated body of persons de scribed in subsection (1)(d) of section 98, the date of the notice in the Gazette of the commencement of the liquidation; or
- (d)
- in the case of an unincorporated body of persons describedinsubsection(1)(e)of section98 ,thedateofthe noticeintheGazette oftheappointmentofareceiver—
or, if there is a dispute as to whether section 97(3) applies, within 30 days after the dispute is resolved or determined.
- (3)
- Ifanydutytowhichthissectionappliesisdueandunpaid,the chief executive may—
- (a)
- realise the property subject to the charge; or
- (b)
- valuethepropertysubjecttothechargeandclaiminthe bankruptcy,liquidation,orreceivership,asthecasemay be,inaccordancewiththeprovisionsof section101 ,for the balance of the unpaid duty (if any); or
- (c)
- realise the property subject to the charge and claim in the bankruptcy, liquidation, orreceivership, as the case may be, in accordance with the provisions of section 101 ,for any balance of the unpaidduty after deducting the amount realised; or
- (d)
- surrender the charge to the Official Assignee or the liquidatororthereceiver,asthecasemaybe,forthegeneralbenefitofcreditorsand claimin the bankruptcy,liquidation, or receivership, as the case may be, in ac cordance with the provisions of section 101, for the whole debt.
- (4)
- Ifthechiefexecutivevaluesthepropertysubjecttothecharge and claims for the balance of unpaid duty (if any) in accordance with subsection (3)(b), the valuation and claim must—
- (a)
- containfullparticularsofthevaluationandclaim;and
- (b)
- contain full particulars of the charge; and
- (c)
- identify any documents that substantiate the claim and the charge.
- (5)
- The Official Assignee or the liquidator or the receiver, as the casemaybe,mayrequireproductionofanydocumentreferred to in subsection (4).
- (6)
- Where the chief executive realises the property subject to the charge, the provisions of any regulations made under section 286(dd) shall apply.
- (7)
- Whereaclaimismadebythechiefexecutiveundersubsection (4), the Official Assignee, liquidator, or receiver, as the case may be, must—
- (a)
- accept the valuation and claim; or
- (b)
- rejectthevaluationandclaiminwholeorinpart,but,—
- (i)
- where a valuation and claim is rejected in whole orinpart,thechiefexecutivemaymakearevised valuation and claim within 20 days of receiving notice of the rejection; and
- (ii)
- the Official Assignee, liquidator, or receiver, as the case may be, may, if he or she subsequently considersthatavaluationandclaimwaswrongly rejectedinwholeorinpart,revokeoramendthat decision.
- (8)
- WheretheOfficialAssignee,liquidator,orreceiver,asthecase may be,—
- (a)
- accepts a valuation and claim under subsection (7)(a); or
- (b)
- accepts a revised valuation and claim under subsection (7)(b)(i); or
- (c)
- accepts a valuation and claim on revoking or amending a decision to reject a claim under subsection (7)(b)(ii),—
the Official Assignee, liquidator, or receiver, as the case may be,may,unlessthechiefexecutivehasrealisedtheproperty,at anytime,redeemthechargeonpaymentoftheassessedvalue.
- (9)
- The Official Assignee, the liquidator, or the receiver, as the casemaybe,mayatanytime,bynoticeinwriting,requirethe chiefexecutive,within30daysafterreceiptofthenotice,to—
- (a)
- electwhichoftherightsreferredtoinsubsection(3)the chief executive wishes to exercise; and
- (b)
- ifthechiefexecutiveelectstoexercisetherightreferred to in paragraph(b) or paragraph (c) or paragraph (d) of subsection (3), exercise the right within that period.
- (10)
- If—
- (a)
- the chief executive fails to give notice to the Official Assignee or the liquidator or the receiver, as the case may be, in accordance with subsection (1) within the time specified in subsection (2); or
- (b)
- havingbeenrequiredtomakeanelectioninaccordance with subsection (9), the chief executive fails to do so within the time specified in that subsection,—
the chief executive shall be taken to have surrendered the charge to the Official Assignee, or liquidator, or receiver, as the case may be, under subsection (3)(d) for the general benefit of creditors and the chief executive may claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101.
(11) Wherethechiefexecutivehassurrenderedachargeundersubsection(3)(d)oristakenashavingsurrenderedachargeunder subsection(10),thechiefexecutivemay,withtheleaveofthe courtortheOfficialAssigneeortheliquidatororthereceiver, as the case may be, and subject to such terms and conditions as the court or the Official Assignee or the liquidator or the receiver, as the case may be, thinks fit, at any time before the Official Assignee, liquidator, or receiver, as the case may be, has realised the property charged,—
- (a)
- withdraw the surrender and rely on the charge; or
- (b)
- submit a new claim under this section. Compare: 1966 No 19 s 154A; 1995 No 7 s 2
Section 99(2)(b): amended, on 26 April 1999, by section 19 of the Companies Amendment Act 1999 (1999 No 19).
100 Application of section 101
Section 101 applies to the recovery of unpaid duty—
(a) that is owing by—
- (i)
- an individual who is bankrupt; or
- (ii)
- a company that is in liquidation; or
(iii) a company in respect of the property of which a receiver has been appointed in circumstances to which section 30 of the Receiverships Act 1993 applies; or
- (iv)
- an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation; or
- (v)
- an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court—
that does not constitute a charge on goods; or
(b) that the chief executive is entitled to claim under this section pursuant to section 99.
101 Ranking of duty
- (1)
- Unpaid duty to which this section applies shall be paid in accordance with the following provisions of this section.
- (2)
- In the case of an individual who is declared bankrupt, the amountof anydutytowhichthissectionappliesshallbepaid in accordance with the requirements of section 274(5) of the Insolvency Act 2006.
- (3)
- In the case of a company that is in liquidation, the amount of any dutyto which thissection applies shall bepaidinaccordancewiththerequirementsofsection286of,andSchedule8C of, the Companies Act 1955, or section 312 of, and Schedule 7 of, the Companies Act 1993, as the case may be.
- (4)
- In the case of a company in respect of the property of which a receiver is appointed in circumstances to which section 30 of the Receiverships Act 1993 applies, the amount of duty to whichthissectionappliesshallbepaidinaccordancewiththe requirements of section 30(2) of the Receiverships Act 1993.
- (5)
- In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation, the amount of any duty to which this section applies shall be paid in accordance with section 17B of the Judicature Act 1908.
- (6)
- In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respectofthepropertyofwhichareceiverisappointedbythe High Court, the amount of duty to which this section applies shall be paid in accordance with the directions of the court.
- (7)
- This section applies notwithstanding anything in any other Act.
(8) Nothinginthissectionorin section97 or section99 derogates from section 102. Compare: 1966 No 19 s 154B; 1995 No 7 s 2 Section 101(2): amended, on 3 December 2007, by section 445 of the Insol vency Act 2006 (2006 No 55).
102 Release of goods subject to duty
- (1)
- Except as otherwise provided in this Act, or in such cases as may be approved by the chief executive, and subject to such securities as the chief executive may require, no person is entitled to obtain release of goods from the control of the Customsuntilthesumpayablebywayofdutyonthegoodsispaid in full.
- (2)
- No action or other proceeding shall be instituted against the CrownorthechiefexecutiveoranyCustomsofficerinrespect ofthedetentionofanysuchgoodsduringanyperiodbeforethe payment of the full sum so payable.
- (3)
- In any case where the chief executive considers that undue hardship would result from the payment of duty as required bythissection,thechiefexecutivemay,subjecttosuchconditionsasheorshemaythinkfittoimpose,directthereleaseof thegoodsfromthecontroloftheCustomsandacceptpayment of duty by instalment over a specified period.
- (4)
- Subsection (3) does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988. Compare: 1966 No 19 s 155
103 Liabilityfordutyongoodswrongfullyremovedormissing
- (1)
- The licensee of a Customs controlled area is liable for duty payableongoodsthatthechiefexecutiveissatisfiedhavebeen wrongfully removed from or are missing from that Customs controlled area as if the goods had been imported or manu factured by the licensee and entered pursuant to section 39 or section 70, as the case may be.
- (2)
- Thelicenseeshallnotbereleasedfromliabilityunderthissection by virtue of any other provision of this Act or any other Act.
- (3)
- If—
- (a)
- dutiablegoodsareremovedfromaCustomscontrolled area without the authority of the Customs; or
- (b)
- dutiable goods are not produced by the licensee to the Customsandarenotaccountedforashavingbeenlawfully delivered from the Customs controlled area,—
duty becomes due and payable as if the goods were removed forhomeconsumption,orentryhasbeenmadeandpassedfor home consumption.
- (4)
- The chief executive may, by notice in writing, demand from theownerorimporterofthegoodsorthelicenseeofaCustoms controlled area payment of any sum that the chief executive has reasonable cause to suspect is owing under this section.
- (5)
- Duty payable under this section constitutes a debt due to the Crown by the licensee and the importer of the goods and the owner of the goods, whose liability is joint and several.
- (6)
- A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 ss 35(2), 102
104 Liability of owners of craft for duty on goods unlawfully landed
- (1)
- IfcargoorstoresorothergoodsareunlawfullylandedinNew Zealand in or from a craft that is within New Zealand, the ownerandthepersoninchargeofthecraft(withoutprejudice to the liability of any other person) are jointly and severally liableforthepaymentofthedutyonthatcargo,stores,orother goods, as ifthat cargoorthosestoresorother goodshadbeen imported by them and entry had been made and passed for home consumption pursuant to section 39.
- (2)
- The chief executive may, by notice in writing, demand from theowneror thepersoninchargeofanycraftpaymentofany sumthatthechiefexecutivehasreasonablecausetosuspectis owing under this section.
- (3)
- Inanyproceedingsfortherecoveryofdutyunderthissection, or for a refund of duty paid under this section, the sum so demanded by the chief executive shall be presumed to be due and payable unless the contrary is proved.
- (4)
- A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 170(1), (2), (4)
105 Effect of payment of duty by one person on liability of other persons
The liability of a person under a provision of this Act for the payment of duty on goods is extinguished by the payment of thatdutybyanyotherpersonliableforthepaymentofitunder any provision of this Act, unless that duty is subsequently refunded or remitted. Compare: 1966 No 19 s 156
106 Incidence of altered duties
- (1)
- In the case of an alteration in the law relating to the liability of goods to duty or the rate of duty to which goods are liable, such liability or rate shall, except where otherwise expressly provided, be determined—
- (a)
- inthecaseofgoodsheldinanexportwarehouse,orproducedinamanufacturingarea,bythelawinforceatthe timethegoodsareremovedfromtheexportwarehouse or manufacturing area:
- (b)
- inthecaseofothergoods,bythelawinforceatthetime the goods are imported into New Zealand.
- (2)
- In this section the term alteration in the law includes a variationthattakesplaceatanytimeorperiodicallyintheliability ofgoodstodutyorintherateofdutytowhichtheyareliable. Compare: 1966 No 19 s 157; 1973 No 110 s 6; 1977 No 85 s 30
107 Assessment of duty in particular cases
- (1)
- When duties are imposed according to a specified quantity, weight, size, or value, the duties shall be charged proportionately on a greater or smaller quantity, weight, size, or value.
- (2)
- For the purposes of assessing duty on alcoholic beverages where the duty is to be calculated relative to the alcohol content of the beverage,—
- (a)
- themeansofascertainingthevolumeofalcoholpresent in an alcoholic beverage is to be as determined from time to time by the chief executive; and
- (b)
- if, on entry pursuant to sections 39 or 70, it is ascer tained that the volume of alcohol has increased or diminished by natural process of change while subject to the control of the Customs, duty is payable in accordance with the volume of alcohol as so increased or diminished.
Compare: 1966 No 19 s 160; 1981 No 2 s 5
108 Goods from the Cook Islands and Niue
- (1)
- Goods imported into New Zealand from the Cook Islands or Niue,whethertheproduceormanufactureoftheCookIslands or Niue or not, are to be admitted into New Zealand free of duty.
- (2)
- Nothing in this section applies to—
- (a)
- goodsinrespectofwhich,ontheirexportationfromthe CookIslandsorNiue,aclaimfordrawbackofdutyhas been made and allowed:
- (b)
- goods that, by reason of warehousing or for any other reason, have been exported from the Cook Islands or Niuewithoutpaymentofdutyontheirimportationinto the Cook Islands or Niue:
- (c)
- goods produced in a manufacturing warehouse in the Cook Islands or Niue, unless they have been entered in theCookIslandsorNiueforhomeconsumptionandthe duty (if any) paid on them:
- (d)
- goods on which a rate of duty had been paid in the CookIslandsorNiuelowerthanthattowhichthegoods wouldbesubjectinNewZealandatthetimeoftheirimportation into New Zealand if imported directly from
149
their country of origin or where the valuation of the goods for duty has been assessed in the Cook Islands or Niue on a different basis from that applying in New Zealand as at the date of the importation of the goods into New Zealand:
(e) goodssubjecttoexcisedutyintheCookIslandsorNiue, unless such duty has been paid on them as if they had not been exported.
Compare: 1966 No 19 s 304
109 Reimportation of goods exported
- (1)
- Subject to subsection (2), goods exported from New Zealand may,insuchcasesandundersuchconditionsasmayfromtime to time be approved by the chief executive, be admitted free of duty, or at such rate of duty as may be determined by the chiefexecutive,notexceedingthedutythatwouldbepayable on the goods if imported for the first time.
- (2)
- This section applies to goods which, when reimported, are in substantially the same condition as when exported. Compare: 1966 No 19 s 164; 1967 No 137 s 7
110 Importer, etc, leaving New Zealand
- (1)
- If the chief executive has reasonable cause to believe that an importer, exporter, or licensee is about to leave New Zealand beforedutyowingbytheimporter,exporter,orlicensee,asthe casemaybe,becomespayableunderthisAct,thechiefexecutive may, by notice in writing, require the importer, exporter, orlicenseetopaythedutyonsuchdate thatisearlierthan the dateonwhichthedutybecomespayableasthechiefexecutive fixes and notifies to the importer, exporter, or licensee.
- (2)
- Anoticeissuedundersubsection(1)constitutesademandfor payment and the duty becomes due and payable on the date fixed by the chief executive.
- (3)
- A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may,within20workingdaysafterthedateonwhichnoticeof the decision is given, appeal to a Customs Appeal Authority against that decision.
- (4)
- Section109 oftheDistrictCourtsAct1947or section55 ofthe JudicatureAct1908,asthecasemaybe,extendsandappliesin relationtoanoticeunderthissectionasifitwereaproceeding for the recovery of duty made in the ordinary course. Compare: 1966 No 19 s 112; 1986 No 44 s 11
Refunds, remissions, and drawbacks of duty
111 Chief executive may refund duty paid in error
- (1)
- If the chief executive is satisfied that duty has been paid in error, either of law or of fact, the chief executive shall, unless there is good reason not to, refund the duty—
- (a)
- at any time within 4 years after it has been paid; or
- (b)
- atanylatertime,onanapplicationmadewithin4years after it has been paid.
- (2)
- Thissectionextendsandappliestodutiespaidinerrorbefore the commencement of this Act.
- (3)
- Whereacalculationorare-calculationofdutythatapparently givesrisetoanentitlementtoarefundinaccordancewithsubsection(1)isbasedonamanifesterrorinthelegalinstrument which establishes the duty that is payable, that shall be good reason under that subsection for the chief executive not to refund the duty.
- (4)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 172(1), (3); 1986 No 44 s 10
112 Refunds of duty on goods under Part 2 of Tariff
- (1)
- WheredutyhasbeenpaidonimportedgoodsandtheMinister ofCommercesubsequentlyapproves,pursuantto section8 of theTariffAct1988,alowerrateofdutyorexemptsthegoods from duty, the chief executiveshall refund in whole or in part the duty paid so that the total duty paid on the goods is in accordancewiththeterms(includingtheeffectivedate)ofthe approval.
- (2)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after
151
the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 172B(1); 1988 No 182 s 2
113 Other refunds and remissions of duty
- (1)
- Subject to any prescribed exceptions, restrictions, or conditions,thechiefexecutivemayrefundorremitanydutywhere the chief executive is satisfied that imported goods, or goods manufactured in New Zealand, as the case may be,—
- (a)
- havebeendamaged,destroyed,pillaged,orlost,orhave diminishedinvalueordeterioratedincondition,priorto their release from the control of the Customs; or
- (b)
- are of faulty manufacture; or
- (c)
- have been abandoned to the Crown for destruction or other form of disposal prior to their release from the control of the Customs.
- (2)
- Sample goods of such nature or value as may be prescribed and samples of the bulk of goods subject to the control of the Customsmay,subjecttosuchconditionsasmaybeprescribed, be delivered free of duty.
- (3)
- Thechiefexecutivemayrefundorremitanyexcise-equivalent duty imposed under section 75—
- (a)
- on goods of a class or kind that have been exempted from duty by the Minister of Commerce under section 8 of the Tariff Act 1988; or
- (b)
- on alcoholic beverages (except ethyl alcohol of Tariff items 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.39) for use by the persons, in the places, and in the quantities that the chief executive may approve, and subject to any conditions that the chief executive thinks fit in the manufacture of any products approved in writing by the chief executive.
- (4)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
- (5)
- ExceptasthechiefexecutiveoftheMinistryofEconomicDevelopment may permit, this section does not apply to duties
imposed under the Dumping and Countervailing Duties Act 1988 . Compare: 1966 No 19 ss 168, 173; 1977 No 85 s 31; 1986 No 182 s 2
Section113(3): substituted,on27September2001,bysection8oftheCustoms and Excise Amendment Act 2001 (2001 No 61).
Section113(5): amended,on7September2000,bysection8(1)oftheMinistry of Economic Development Act 2000 (2000 No 28).
114 Power to apply refunds towards payment of other duties Where under any provision of this Act duty is or becomes refundable to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum so refundable towards thepayment of anyother dutythat ispayable by that person, or may refund the whole sum to that person.
115 Recovery of duty refunded in error Money refunded by the Customs in error of fact or law is recoverablebyactionatthesuitofthechiefexecutiveonbehalf of the Crown at any time within 4 years after the date of its payment, or at any time if the refund has been obtained by fraud. Compare: 1966 No 19 s 182
116 Goods temporarily imported
- (1)
- Subject to this section, where the chief executive is satisfied thatgoodshavebeentemporarilyimported,asumequaltothe amountofthedutypayableonthegoodsmaybesecured,pur suant tosection 156,insuch cases as may be approved by the chief executive, and on receipt of such security the chief executivemayreleasethegoodsfromthecontroloftheCustoms without payment of duty.
- (2)
- Subject to such conditions (if any) as may be prescribed, the person giving the security must be released from the conditions of the security or, as the case may be, subject to subsection(4),adepositofmoneymademustbereturnedtotheperson by whom it was made if, within 12 months from the date of their importation or within such longer period as the chief executive may determine in any particular case, the chief executive is satisfied that the goods have been—
- (a)
- exported; or
- (b)
- shipped for export; or
- (c)
- packed for export into a bulk cargo container in a Customs controlled area and the container secured to the satisfaction of the chief executive; or
- (d)
- destroyed; or
- (e)
- dealt with in such manner as the chief executive may allow.
- (3)
- Whereinanycasegoodstemporarilyimportedareusedforindustrialorcommercialpurposesorsuchotherpurposesasthe chiefexecutivemayconsiderapplicable,dutyshallbepayable in respect of the goods on the amount by which their value for duty, as determined by the chief executive at the time that he or she is satisfied pursuant to subsection (2) that the goods havebeendealtwithunderanyofparagraphs(a)to(e)ofthat subsection, is less than their value for duty, as ascertained in accordance with this Act, at the time of their importation.
- (4)
- Where an amount of duty is payable in accordance with subsection (3), that duty may be deducted from any deposit of money given as security under subsection (1).
- (5)
- Notwithstanding subsection (3), but subject to such conditions as the chief executive may impose, duty is not payable ongoodstemporarilyimported inaccordancewith anytreaty, agreement, or arrangement concluded by the Government of New Zealand.
- (6)
- If, at the expiry of the period prescribed by subsection (2), the goods have not been dealt with in accordance with that subsection,—
- (a)
- any sum secured by way of deposit of money must be retained by the Crown; or
- (b)
- anysumotherwisesosecuredmustbepaidtotheCrown bytheimporterwithin10workingdaysaftertheexpiry of that period or such longer period as the chief executive may allow, and on such payment the security shall be released.
- (7)
- ExceptasthechiefexecutiveoftheMinistryofEconomicDevelopment may permit, this section does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 .
(8) This section does not apply to any goods that are, by regula tions made under the Tariff Act 1988, declared to be goods to which this section does not apply. Compare: 1966 No 19 s 181; 1980 No 33 s 8 Section116(7): amended,on7September2000,bysection8(1)oftheMinistry of Economic Development Act 2000 (2000 No 28).
117 Drawbacks of duty on certain goods
- (1)
- Subject to this section, drawbacks of duty may be allowed, at such amounts and subject to such conditions as may be prescribed, on—
- (a)
- goods imported into New Zealand that are later exported from New Zealand:
- (b)
- goods that are produced in a manufacturing area and exported from New Zealand:
- (c)
- imported parts and materials used in, worked into, or attached to, goods manufactured or produced in New Zealand and exported from New Zealand:
- (d)
- importedmaterials,exceptfuelorplantequipment,consumed in the manufacture or production of goods producedinNewZealandandexportedfromNewZealand.
- (2)
- Where—
- (a)
- the chief executive is satisfied that goods have been shipped for export; or
- (b)
- goods have been packed for export into a bulk cargo containerinaCustomsplaceorCustomscontrolledarea andthecontainerhasbeensecuredtothesatisfactionof the chief executive; or
- (c)
- goods have been entered into an export warehouse and the chief executive is satisfied that they will be exported,—
the chief executive may, for the purposes of this section, if he or she thinks fit, treat the goods as having been exported.
- (3)
- Wheredrawbackhasbeenallowedonanygoodssotreatedas exported or on goods consumed in the manufacture of those goods,thegoodsmustnot,withoutthepermissionofthechief executive, be unshipped or relanded or unpacked before export.
- (4)
- Where drawback has been allowed on goods so treated as exported or on goods consumed in the manufacture of those goods and drawback has been paid in respect of any goods thatare unshipped or relanded or unpacked before export, the amount of drawback allowed in respect of those goods or on goods consumed in the manufacture of those goods shall, immediatelyontheirunshipmentorrelandingorunpacking,constitute a debt due to the Crown; and such debt shall immediatelybepayablebytheownerofthegoodsatthetimeoftheir unshipment or relanding or unpacking.
- (5)
- Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.
- (6)
- TherighttorecoverdrawbackasadebtduetotheCrownunder this section is not affected by the fact that a bond or other securityhasbeengiveninrespectoftheunshipmentorrelanding or unpacking of the goods before export.
- (7)
- Where under this section drawback is allowed to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum allowed towards the payment of any duty that is payable by that person.
- (8)
- ExceptasthechiefexecutiveoftheMinistryofEconomicDevelopment may permit, this section does not apply to duties imposed under the Dumping and Countervailing Duties Act 1988 .
- (9)
- This section does not apply to any goods that are, by regula tions made under the Tariff Act 1988, declared to be goods to which this section does not apply. Compare: 1966 No 19 s 183; 1968 No 31 s 15; 1977 No 85 s 35; 1980 No 33
s 9(1); 1986 No 44 s 21
Section117(8): amended,on7September2000,bysection8(1)oftheMinistry of Economic Development Act 2000 (2000 No 28).
118 Regulations may prescribe minimum duty collectable or refundable and minimum drawback allowable Without limiting the power to make regulations conferred by section 286, regulations made under that section may pre scribe—
- (a)
- an amount of duty below which that duty need not be collected,andthecircumstancesinwhichthatdutyneed not be collected; and
- (b)
- theminimumamountofdutyrefundableongoods,and the circumstances in which duty below the prescribed amount shall not be refunded; and
- (c)
- theminimumamountofdrawbackofdutyallowableon goods,andthecircumstancesinwhichdrawbackbelow the prescribed amount will not be allowed.
Compare: 1966 No 19 s 162
Part 9 Customs rulings 119 Application for Customs ruling
- (1)
- A person may make an application, in respect of particular goods specified in the application, to the chief executive for a Customs ruling in respect of any 1 or more of the following matters:
- (a)
- the Tariff classification of those goods under Part 1 of the Tariff:
- (b)
- theexciseclassificationofthosegoodsundertheExcise and Excise-equivalent Duties Table:
- (c)
- whether or not those goods are, for the purposes of the Tariffandinaccordancewithanyapplicableregulations made under this Act, the produce or manufacture of a particular country or group of countries, referred to in the application:
- (d)
- whether or not those goods are subject to a specified dutyconcessionunder Part2 oftheTariffreferredtoin the application.
- (2)
- An application under subsection (1) may be made—
- (a)
- in respect of imported goods—
- (i)
- at any time before the date of importation into NewZealandof the goods thatarethe subject of the application; or
- (ii)
- at any later time, if the chief executive in his or her discretion permits; or
- (b)
- in respect of goods manufactured in a manufacturing area—
- (i)
- atanytimebeforethedateofmanufactureofthe goods; or
- (ii)
- at any later time, if the chief executive in his or her discretion permits.
- (3)
- A person may make an application in relation to a particular matterspecifiedintheapplication,tothechiefexecutivefora Customs ruling as to the correct application of any provision contained in regulations made under section 65.
- (4)
- Everyapplicationundersubsection(1)orsubsection(3)must be in the prescribed form, and must—
- (a)
- state the name and address of the applicant; and
- (b)
- in the case of an application under subsection (1),—
- (i)
- specify the particular goods that are the subject of the application; and
- (ii)
- specify, in respect of those goods, the matter or matters listed under subsection (1) on which the applicant requests a Customs ruling and the applicant’s opinion as to what the Customs ruling should be; and
- (c)
- contain,orhaveattached,allinformationthatisrelevant to a proper consideration of the application; and
- (d)
- be accompanied by the prescribed fee.
(5) Thechiefexecutivemay,atanytime,requestfurtherinformationfromanapplicantifthechiefexecutiveconsidersthatthe information is relevant to the application. Compare: 1966 No 19 s 151B; 1994 No 129 s 7 Section 119(1)(a): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).
Section119(1)(b): substituted, on 1January 2010,bysection11(3)of theCus toms and Excise Amendment Act 2009 (2009 No 61).
Section119(1)(d): substituted, on 1January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).
120 Making of Customs ruling
- (1)
- Subject to subsection (4), the chief executive shall—
- (a)
- inthecaseofanapplicationmadeunder section119(1) , make a Customs ruling in respect of any particular goods specified in the application and in respect of the matter or matters on which the ruling is sought; or
- (b)
- inthecaseofanapplicationmadeunder section119(3) , makeaCustomsrulinginrespectoftheparticularmatter specified in the application.
- (2)
- The chief executive must make a Customs ruling under subsection(1)withinsuchtimeortimesasmaybeprescribedafter receipt of,—
- (a)
- in the case of an application under section 119(1),—
- (i)
- a properly completed application in respect of particular goods; and
- (ii)
- the goods or a sample of the goods, unless the chief executive has agreed not to require receipt of the goods; and
- (b)
- all information that the chief executive considers relevant to a proper consideration of the application; and
- (c)
- all information that the chief executive requests under section 119(5); and
- (d)
- payment of the prescribed fee.
- (3)
- A Customs ruling may be made subject to such conditions as the chief executive thinks fit.
- (4)
- The chief executive may decline to make a Customs ruling if, in the chief executive’s opinion, he or she has insufficient information to do so. Compare: 1966 No 19 s 151C; 1994 No 129 s 7
121 Notice of Customs ruling The chief executive shall promptly give notice in writing to the applicant of—
- (a)
- a Customs ruling, together with the reasons for the ruling,andtheconditions(ifany)towhichitissubject;or
- (b)
- adecisiontodeclinetomakeaCustomsruling,together
with the reasons for that decision. Compare: 1966 No 19 s 151D; 1994 No 129 s 7
122 Effect of Customs ruling
(1) Subjectto section125 ,aCustomsrulinginrespectofparticular goods is conclusive evidence for the purposes of this Act and, where applicable, the Tariff Act 1988, that the goods—
- (a)
- haveaparticularTariffclassificationunder Part1 ofthe Tariff; or
- (b)
- have a particular excise classification under the Excise and Excise-equivalent Duties Table; or
- (c)
- areorarenot,asthecasemaybeinaccordancewithapplicableregulationsmadeunderthisAct,theproduceor manufacture of a particular country, or group of countries, for the purposes of the Tariff Act 1988; or
- (d)
- areorarenot,asthecasemaybe,subjecttoaspecified duty concession under Part 2 of the Tariff.
(2) Subject to section 125, a Customs ruling in respect of a par ticularmatterinrespectofwhicharulinghasbeengivenunder section 120(1)(b) is conclusive evidence for the purposes of this Actand, where applicable, the Tariff Act1988, of theap plication of the regulation or regulations on which the ruling was made in relation to that matter. Compare: 1966 No 19 s 151E(1); 1994 No 129 s 7 Section 122(1)(a): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).
Section122(1)(b): substituted,on1January2010,bysection11(3)oftheCus toms and Excise Amendment Act 2009 (2009 No 61).
Section122(1)(d): substituted,on 1 January 2010, by section9(6) of theTariff Amendment Act 2009 (2009 No 62).
123 Confirmation of basis of Customs ruling AtanytimeafteraCustomsrulingismade,thechiefexecutive may, by notice in writing, require the applicant to satisfy the chiefexecutiveinsuchmannerandwithin20workingdaysor such longer period as the chief executive considers appropriate,—
- (a)
- thatthefactsorinformationonwhichtheCustomsruling was made remain correct; and
- (b)
- that any conditions on which the Customs ruling was
made have been complied with. Compare: 1966 No 19 s 151F; 1994 No 129 s 7
124 Amendment of Customs ruling
- (1)
- The chief executive may from time to time amend a Customs ruling to correct any error contained in that ruling.
- (2)
- The chief executive shall, promptly after making the amendment, give notice in writing to the applicant of the amended Customs ruling and, subject to subsection (3), the ruling as amended shall be applied to the applicant as from the date on which notice of the amendment was given to the applicant.
- (3)
- Notwithstandingsubsection(2),iftheamendmenttotheruling hastheeffectofincreasinganydutyliabilityinrespectofany goods,—
- (a)
- where the goods are imported within 3 months of the date notice of the amendment is given, pursuant to a binding contract entered into before that date; or
- (b)
- where the goods have left the place of manufacture or warehouse in the country from which they are being exportedfordirectshipmenttoNewZealandatthedate notice of the amendment of the ruling is given; or
- (c)
- wherethegoodsareimportedonorbeforethedatenotice of the amendment is given but have not been entered for home consumption,—
thentherulingasgivenpriortoamendmentunderthissection shall be applied to those goods.
(4) Notwithstandingsubsection(2),iftheamendmenttotheruling hastheeffectofdecreasinganydutyliabilityinrespectofany goods, then the provisions of section 111 shall apply as if the higher duty had been paid in error. Compare: 1966 No 19 s 151G; 1994 No 129 s 7
125 Cessation of Customs ruling
(1) ACustomsrulingceasestohaveeffectontheearliesttooccur of the following dates:
- (a)
- the date on which any information on which the Customs ruling was made ceases to be correct in all material respects; or
- (b)
- the date of a material change in any of the information or facts on which the Customs ruling was made; or
- (c)
- the date of a material change to the Tariff Act 1988, or to the Excise and Excise-equivalent Duties Table, or to
161
any applicable regulations made under this Act or the Tariff Act 1988, if that date occurs prior to importation or manufacture of the relevant goods, as the case may be; or
- (d)
- the date on which any of the conditions to which the Customs ruling was made subject cease to be met or complied with; or
- (e)
- the date of a failure to satisfy the requirements of the chief executive under section 123; or
- (f)
- thedateofexpiryof3yearsfromthedatethatnoticeof theCustomsruling,oranyamendmenttothatCustoms ruling under section 124, is given to the applicant.
(2) A Customs ruling shall not come into effect if—
- (a)
- informationonwhichitwasmadewasnotcorrectinall material respects; or
- (b)
- a material change has occurred in any information or
facts on which it was made. Compare: 1966 No 19 s 151H; 1994 No 129 s 7
Section125(1)(c): substituted,on1January2010,bysection11(3)of theCus toms and Excise Amendment Act 2009 (2009 No 61).
126 Appeal from decisions of chief executive An applicant who is dissatisfied with a Customs ruling, or a decisionto decline tomakeaCustoms ruling,or a decisionto amendaCustomsruling,underthisPartmay,within20working days after the date on which notice of the ruling or decision is given, appeal to a Customs Appeal Authority against that ruling or decision. Compare: 1966 No 19 s 151I; 1994 No 129 s 7
127 No liability where Customs ruling relied on
(1) Where an applicant has relied on a Customs ruling in relation to specific goods or a specific matter, and, as a result,—
- (a)
- the applicant has not paid the amount of duty that, but for this section, is payable on the goods; or
- (b)
- theapplicantwould,butforthissection,beliabletothe imposition of a penalty under section 128; or
- (c)
- goods, but for this section, would be liable to seizure under this Act,—
theamountofthedutyotherwisepayableisnotrecoverableas adebtduetotheCrownandnopenaltyshallbeimposedunder section 128 and the goods shall not be liable to seizure under this Act, as the case may be.
(2) Subsection (1) applies only in relation to a matter on which the Customs ruling was given and where the Customs ruling has not ceased under section 125, and in accordance with any amendmenttoaCustomsrulingthattheapplicanthasreceived notice of under section 124.
Part 10 Administrative penalties
128 Imposition of penalty
(1AA) In this Part, entry means an entry required under this Act, including, without limitation,—
- (a)
- every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making the entry; and
- (b)
- every amendment of the entry; and
- (c)
- in relation to any goods or class of goods deemed by regulations made under section 40(d) to have been en teredunder section 39(1), adocumentthat,underthose regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered; and
- (d)
- in relation to any goods or class of goods deemed by regulations made under section 50(b) to have been en teredunder section 49(1), adocumentthat,underthose regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered.
- (1)
- Subject to section 130, where the chief executive is satisfied that an entry of goods contains an error or omission and that as a result—
- (a)
- an amount of duty payable under this Act has not been paid or declared for payment or would not have been paid or declared for payment; or
- (b)
- the entry is otherwise materially incorrect,— the chief executive may give notice in writing to the person whomadetheentrystatingthatunless,within20workingdays after the date on which notice is given, that person satisfies the chief executive that the person is entitled to be exempted from the imposition of a penalty under section 130, the chief executive will issue a penalty notice under subsection (2).
- (2)
- Where a person to whom a notice is given under subsection
- (1)
- does not, within the period referred to in that subsection, satisfy the chief executive that the person is entitled to be ex empted under section 130 from the imposition of a penalty under this section, the chief executive shall issue a notice to that person requiring that person to pay to the chief executive by way of penalty and in addition to the duty, if any, payable under this Act,—
- (a)
- inanycasewhere,asaresultoftheerrororomission,an amount of duty payable under this Act (not consisting solely of goods and services tax) has not been paid or declared for payment,—
- (i)
- $50; or
- (ii)
- an amount equal to 20% of the duty unpaid or not declared, up to a maximum amount of $10,000,—
whichever is the greater:
(b) in any case (to which paragraph (a) does not apply) wheretheerrororomissionhasresultedintheentrybeing materially incorrect or, as a result of the error or omission, an amount of goodsand services tax was not paid or declared for payment, as the case may be, $50 in respect of each such entry.
- (3)
- The due date for the payment of any penalty imposed under this section is the date that is 20 working days after the date onwhichnoticeofthepenaltyisgivenbythechiefexecutive.
- (4)
- TheamountofthepenaltyconstitutesadebtduetotheCrown and is recoverable by action at the suit of the chief executive.
- (5)
- No person by or on whose behalf the amount of the penalty is paid is liabletoprosecutionforan offence in relation to the error or omission and the goods in relation to which the error or omission occurred are not liable to seizure under this Act.
- (6)
- Nothing in subsection (5) applies to a prosecution or seizure in relation to goods that have been forfeited to the Crown by reason of the importation or exportation of the goods being prohibited or unlawful.
- (7)
- For the purposes of this section, materially incorrect, in re lation to an entry pursuant to section 39, means that the entry contains an error or omission in relation to any of the following matters:
- (a)
- the identity of the overseas supplier:
- (b)
- the identity of the importer:
- (c)
- the identity of the person making the entry:
- (d)
- the identification of the importing craft or its voyage number:
- (e)
- the Bill of Lading, Air Waybill, or container identification details:
- (f)
- the supplier’s invoice number:
- (g)
- any permit number or code:
- (h)
- the Tariff item in which the goods are classified under the Tariff Act 1988:
- (i)
- the statistical quantity of the goods:
- (j)
- the currency code for the currency in which the goods are traded:
- (k)
- the value for duty expressed in the currency in which the goods are traded:
- (l)
- the value for duty expressed in New Zealand currency:
- (m)
- the country of origin of the goods:
- (n)
- the country from which the goods have been exported:
- (o)
- the amount paid or payable to transport the goods to NewZealandfromthecountryofexportation,including any amount paid or payable for internal transportation of the goods in that country:
- (p)
- the insurance costs associated with transporting the goodstoNewZealand,inclusiveofanyinsurancecosts in the country of exportation.
(7A) For the purposes of this section, materially incorrect, in re lation to an entry that is not an entry pursuant to section 39, means that the entry contains a material error or omission in relation to a matter that the entry is required by or under this Act to address.
- (8)
- Whereanypenaltyimposedunderthissectionremainsunpaid by the due date for payment, there shall be imposed—
- (a)
- anadditionalpenaltyof5%oftheamountofthepenalty unpaid by the due date; and
- (b)
- anadditionalpenaltyof2%oftheamountofthepenalty, including any additional penalty, unpaid at the end of the period of 1 month after the due date; and
- (c)
- anadditionalpenaltyof2%oftheamountofthepenalty, including additional penalty, unpaid at the end of each succeeding period of 1 month.
- (9)
- Notwithstanding subsection (8), the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional penalty imposed by that subsection.
- (10)
- Wherethegoodsreferredtoinsubsection(1)andenteredpur suant to section 39 become free of duty or subject to a lower rate of duty under Part 1 or Part 2 of the Tariff after the entry ismade,thenthepenaltymustbecalculatedaccordingtosubsection (2)(a) as if the duty liability had not so changed.
- (11)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section 128(1AA): substituted, on 8 December 2009, by section 16(1) of the
Customs and Excise Amendment Act 2009 (2009 No 61).
Section128(1): amended,on8December2009,bysection16(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section128(6): amended,on8December2009,bysection16(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section128(7): amended,on8December2009,bysection16(4)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 128(7)(f): amended, on 3 June 1998, by section 7(1) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 128(7)(j): substituted, on 3 June 1998, by section 7(2) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section128(7)(o): substituted, on3 June1998, by section7(3) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 128(7)(p): added, on 3 June 1998, by section 7(3) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 128(7A): inserted, on 8 December 2009, by section 16(5) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 128(10): substituted, on 1 January 2010, by section 9(6) of the Tariff Amendment Act 2009 (2009 No 62).
129 Obligation to pay penalty not suspended by appeal
- (1)
- Theobligationtopayandtherighttoreceiveandrecoverany penalty imposed under section 128 are not suspended by any appeal or legal proceedings.
- (2)
- Subject to the provisions of subsection (3), if the appellant is successful in the appeal, the amount of the penalty imposed under this section shall forthwith be refunded to the appellant by the chief executive.
- (3)
- The provisions of section 92(3) and section 93 shall, with all necessarymodifications,applytoanadministrativepenaltyrequiredtoberefundedunderthissectionasifsuchpenaltywere duty.
130 No penalty in certain cases A person is not liable to the imposition of a penalty under section 128, if—
- (a)
- that person has voluntarily disclosed the error or omissiontotheCustomsbeforetheCustomshasnotifiedthe person that—
- (i)
- the goods to which the entry relates have been selected for examination by the Customs:
- (ii)
- documentation is required to be presented to the Customs in relation to that entry:
- (b)
- that person satisfies the chief executive that the person formed a view as to the relevant facts pertaining to the entrywhich,whileincorrect,wasreasonablehavingregard to the information available to that person when the entry was prepared; or
- (c)
- that person satisfies the chief executive that he or she acted in good faith on information provided by the importer, exporter, or supplier of the goods to which the
167
entryrelates,andrelianceontheaccuracyorcompleteness of the information so provided was reasonable in the circumstances; or
- (d)
- thetotalcorrectvaluefordutyofthegoodstowhichthe error on the entry relates is less than $1,000; or
- (e)
- an information for an offence against this Act has been laid in relation to the error or omission; or
- (f)
- theperiodbetweenthedateoflodgementoftheentryof the goods and the date on which the error or omission was first identified exceeds 4 years; or
- (g)
- the provisions of section 127 apply.
Section130(c): amended,on8December2009,bysection16(7)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Part 11 Customs computerised entry processing systems
131 AccesstoCustomscomputerisedentryprocessingsystems No person shall transmit to, or receive information from, a Customs computerised entry processing system unless that person is an individual who is registered by the chief executive as a user of that Customs computerised entry processing system.
132 Application to be registered user
- (1)
- An individual who wishes to be registered as a user of a Customscomputerisedentryprocessingsystemmayapplyinwritingtothechiefexecutiveintheprescribedformandshallprovide such information in relation to the application as is prescribed.
- (2)
- The chief executive may require an applicant for registration to provide either or both of the following:
- (a)
- any additional information the chief executive considers necessary for the purposes of the application:
- (b)
- evidenceofhisorhercompetenceinanyareathechief executive considers relevant to the application (for example, tariff classification).
- (3)
- The chief executive may—
- (a)
- grant the application subject to such conditions as the chief executive thinks fit; or
- (b)
- refuse the application.
- (4)
- Thechiefexecutiveshallgivenoticeinwritingtotheapplicant of his or her decision.
- (5)
- An applicant who is dissatisfied with a decision of the chief executiveunderthissectionmay,within20workingdaysafter the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section 132 heading: substituted, on 2 July 2004, by section 21(1) of the Cus
168 toms and Excise Amendment Act 2004 (2004 No 55).
Section 132(2): substituted, on 2 July 2004, by section 21(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
133 Registered users to be allocated unique user identifier
- (1)
- An individual who is registered as a user of a Customs computerised entry processing system shall be allocated a unique useridentifierforuseinrelationtothatCustomscomputerised entryprocessingsystembythechiefexecutiveinsuchformor of such a nature as the chief executive may determine.
- (2)
- Theuniqueuseridentifierallocatedpursuanttosubsection(1) shall be used by the registered user for the purpose of transmittinginformationtoorreceivinginformationfromthatCustoms computerised entry processing system.
- (3)
- The chief executive may, by notice in writing, impose conditions on a particular registered user, or on registered users generally, relatingtotheuseandsecurityofuniqueuseridentifiers.
134 Use of unique user identifier
- (1)
- Where information is transmitted to a Customs computerised entry processing system using a unique user identifier issued to a registered user by the chief executive for that purpose, the transmission of that information shall, in the absence of prooftothecontrary,besufficientevidencethattheregistered user to whom the unique user identifier has been issued has transmitted that information.
- (2)
- Where a unique user identifier is used by an individual who is not entitled to use it, subsection (1) does not apply if the
169
registered user to whom the unique user identifier was issued has,priortotheunauthoriseduseofthatuniqueuseridentifier, notifiedtheCustomsthattheuniqueuseridentifierisnolonger secure.
134A Conditions may be imposed on registered users
- (1)
- Thechiefexecutivemayimposeaconditionontheregistration of either or both of the following:
- (a)
- a specified registered user or class of registered users:
- (b)
- all registered users.
- (2)
- A condition imposed under subsection (1) must be notified in writing to the 1 or more registered users concerned and must, unlessthe1ormoreregisteredusersconcernedappealsunder subsection (3), be complied with on or before—
- (a)
- the 20th working day after the date of notification of the imposition of the condition on the registered user’s registration; or
- (b)
- a later date specified by the chief executive.
- (3)
- A registered user who is dissatisfied with the imposition of a condition on his or her user registration under subsection (1) mayappealinwritingtotheCustomsAppealAuthoritywithin 20workingdaysafterthedateofnotificationoftheimposition of the condition on the registered user’s registration.
- (4)
- If the Customs Appeal Authority is of the view that the imposition of the condition under subsection (1) was reasonable inthecircumstancestheregisteredusermustcomplywiththe condition on or before—
- (a)
- the10thworkingdayafterthedateofnotificationofthe Authority’s decision; or
- (b)
- alaterdatespecifiedbytheCustomsAppealAuthority.
Section134A:inserted,on2July2004,by section22 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
135 Suspension or cancellation of registration of registered user
(1) Thechiefexecutivemaybywrittennoticetoaregistereduser (which must state grounds for the cancellation) cancel that user’s registration if satisfied that the user—
- (a)
- has failed to comply with a condition imposed by the chief executive under section 132(3) or section 133(3); or
- (b)
- has failed to comply with a condition imposed by the chief executive under section 134A(1) within the time frame specified in that section; or
- (c)
- has been convicted of—
- (i)
- anoffenceagainstthisActorthe MisuseofDrugs Act 1975; or
- (ii)
- a crime involving dishonesty (as defined in sec tion 2 of the Crimes Act 1961); or
- (d)
- is,on1ormoreprescribedgrounds,unfittocontinueto be a registered user.
(1A) Despitesubsection(1),thechiefexecutivemaybywrittennoticetoaregistereduser(whichmuststategroundsforthesuspension) suspend that user’s registration until a date or event specified in the notice if satisfied that the user’s registration shouldnotbecancelled,butshouldinsteadbesuspendeduntil that date or event, because the user—
- (a)
- has failed to comply with a condition imposed by the chief executive under section 132(3) or 133(3); or
- (b)
- has failed to comply with a condition imposed by the chief executive under section 134A(1) within the time frame specified in that section.
(1B) Thedateoreventspecifiedinthenoticeundersubsection(1A) may, but need not, be the user’s compliance with a condition imposed by the chief executive under section 132(3), 133(3), or 134A(1).
(2) If the person whose registration is suspended or cancelled is dissatisfiedwith the decisionof the chiefexecutiveunderthis section,thatpersonmay,within20workingdaysafterthedate on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section 135 heading: amended, on 8 December 2009, by section 17(1) of the
Customs and Excise Amendment Act 2009 (2009 No 61).
Section 135(1): substituted, on 2 July 2004, by section 23 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 135(1A): inserted, on 8 December 2009, by section 17(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 135(1B): inserted, on 8 December 2009, by section 17(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section135(2): amended,on8December2009,bysection17(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
136 Customs to keep records of transmissions
- (1)
- TheCustomsmustkeeparecordofeverytransmissionsentto or received from a registered user using a Customs computerised entry processing system.
- (2)
- The record described in subsection (1) must be kept for a period of 7 years from the date of the sending of or the receipt of the transmission, or for such other period as may be prescribed.
Part 12 Powers of Customs officers 137 Patrols and surveillance
AnyCustomsofficermay,forthepurposesofthedetectionof offences against this Act, at any time and in such manner as the officer considers appropriate,—
- (a)
- patrol on or over any part of the foreshore or the shore of any lake or lagoon or the banks of any river and any structure extending therefrom, or any part of the adjacent land, or any Customs place or Customs controlled area; and
- (b)
- enter and inspect any aircraft landing strip and any
building thereon,— and may remain in any such area for the purposes of carrying out investigations or surveillance. Compare: 1966 No 19 s 210; 1982 No 112 s 11
Section 137: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
138 Landing or mooring of Customs craft A Customs officer or other person in charge of any craft employedintheserviceoftheCustomsmayanchor,moor,berth, or land the craft, or haul the craft ashore, at any place within New Zealand and, in any such case, no charge shall be levied against the Customs. Compare: 1966 No 19 s 211
139 Boarding craft
- (1)
- Any Customs officer may at any time board a craft that is within New Zealand if—
- (a)
- the craft has arrived in New Zealand from a point outside New Zealand; or
- (b)
- the craft is departing from New Zealand to a point outsideNewZealand,includingwhilethecraftistravelling within New Zealand en route to a point outside New Zealand; or
- (c)
- the craft (not being a craft to which paragraph (a) or paragraph(b)applies)iscarryinganydomesticcargoor international cargo while the craft remains within New Zealand; or
- (d)
- theCustomsofficerhasreasonablecausetosuspectthat the craft (not being a craft to which paragraph (a) or paragraph (b) or paragraph (c) applies)—
- (i)
- iscarryinganydutiable,uncustomed,prohibited, or forfeited goods; or
- (ii)
- has been, is being, or is about to be, involved in the commission of an offence against this Act.
- (2)
- ThechiefexecutivemaystationCustomsofficersonboardany craftthathasarrivedinNewZealandfromapointoutsideNew Zealand for the purposes of performing any function or exercisinganypowerthattheofficersmayberequired,authorised, or empowered to perform or exercise under this Act.
- (3)
- WhereaCustomsofficerisstationedonboardacraftpursuant tosubsection(2),thepersoninchargeofthecraftmustensure that the officer is provided with—
- (a)
- suitable accommodation and board in accordance with the reasonable requirements of that officer; and
- (b)
- safe access to any part of the craft; and
- (c)
- safe means of leaving the craft.
(4) NochargeshallbeleviedagainsttheCustomsforthecarriage of a Customs officer who is stationed on board a craft or for his or her accommodation and board. Compare: 1966 No 19 s 205(1), (2); 1983 No 41 s 12 Section139(1): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
140 Searching of craft
(1) Any Customs officer may search—
- (a)
- a craft that has arrived in New Zealand from a point outside New Zealand; or
- (b)
- a craft that is departing from New Zealand to a point outside New Zealand and at all times while the craft is travelling within New Zealand en route to a point outside New Zealand; or
- (c)
- acraft(notbeingacrafttowhichparagraph(a)orparagraph(b)applies)thatiscarryinganydomesticcargoor international cargo while the craft remains within New Zealand; or
- (d)
- acraft(notbeingacrafttowhichparagraph(a)orparagraph (b) or paragraph (c) applies) that is within New ZealandandthataCustomsofficerhasreasonablecause to suspect—
- (i)
- iscarryinganydutiable,uncustomed,prohibited, or forfeited goods; or
- (ii)
- has been, is being, or is about to be, involved in
the commission of an offenceagainst this Act— for the purpose of performing any function or exercising any powerthattheofficermayberequired,authorised,orempowered to perform or exercise under this Act.
(2) In the exercise of the power conferred by subsection (1), any Customsofficermay,usingsuchforceasinthecircumstances isreasonable,enterevery part ofthe craft andopenanypackage, locker, or other place, and may examine all goods found on the craft. Compare: 1966 No 19 s 206; 1983 No 41 s 13 Section140(1): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61). Section 140(1)(d): amended, on 1 October 1996, by section 4 of the Customs and Excise Amendment Act 1996 (1996 No 80).
Section140(2): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
141 Securing goods on craft
For the purpose of performing any function or exercising any powerthattheCustomsisrequired,authorised,orempowered toperformorexerciseunderthisAct,aCustomsofficermayat any time while boarding or searching any craft under section 139 or section 140,—
| (a) | secure,byappropriatemeans,goodsonboardthatcraft; |
|---|---|
| or | |
| (b) | remove goods on board that craft to a secure place. |
Compare: 1966 No 19 s 209(1)
Section 141: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
142 Firing on ship
The officer commanding or in charge of any craft in Her Majesty’s service having hoisted and carrying or displaying the proper ensign or the Customs flag shall, at the request of the chief executive, within New Zealand, chase any ship where—
- (a)
- the ship does not immediately bring-to when signalled or required to do so; or
- (b)
- the master refuses to permit the ship to be boarded,— andmay,asalastresortafterhavingfiredawarning,fireator onto the ship to compel it to bring-to. Compare: 1966 No 19 s 208
143 Detention of craft
(1AA) Subsection (1) applies to a Customs officer and a craft—
- (a)
- if the officer has reasonable cause to believe that an offenceagainstthisActhasbeen,isbeing,orisaboutto be committed on or in respect of the craft while it was or is within New Zealand; or
- (b)
- if the craft is within New Zealand, and the officer has reasonable cause to believe that—
- (i)
- thereisonthecraftapersonwhowascarriedinto New Zealand on it; and
- (ii)
- the carriage of the person into New Zealand on the craft constituted an offence against section 98C(1) of the Crimes Act 1961.
(1) If subsection (1AA) applies to a Customs officer and a craft, the Customs officer—
- (a)
- may—
- (i)
- directthecrafttoproceedtothenearestCustoms place, or any other place the officer considers appropriate; or
- (ii)
- direct that the craft remain where it is; and
- (b)
- in either case, may detain the craft for any time and for any purposes reasonably necessary to carry out an investigation into the commission of the offence concerned.
(2) Ifthepersoninchargeofacraftattemptsorthreatenstocause the craft to depart from a place to which the craft has been directed to proceed or in which the craft has been directed to remain pursuant to subsection (1) without a certificate of clearance, a Customs officer may (in addition to any power of seizure under Part 14 for any offence so committed) seize and detain the craft until a certificate of clearance has been obtained,and,inanysuchcase, section215 appliesinthesame manner as if the craft had been seized under Part 14. Compare: 1966 No 19 ss 72(3), 289 Section 143(1AA): inserted, on 18 June 2002, by section 8(1) of the Crimes Amendment Act 2002 (2002 No 20). Section 143(1): substituted, on 18 June 2002, by section 8(1) of the Crimes Amendment Act 2002 (2002 No 20).
144 Searching vehicles
(1) ACustomsofficerwhohasreasonablecausetosuspectthat—
- (a)
- there are in or on any vehicle that is within a Customs placeanydutiable,uncustomed,prohibited,orforfeited goods; or
- (b)
- there is evidence relating to any such goods; or
- (c)
- there is evidence relating to any offence against this Act,—
may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.
(2) ACustomsofficerorconstablewhohasreasonablegroundsto believe that—
- (a)
- there are in, or on, any vehicle (not being a vehicle to whichsubsection(1)applies)anygoodsthathavebeen unlawfully imported or are in the process of being unlawfully exported; or
- (b)
- there is evidence relating to the unlawful importation of any goods or an attempt to unlawfully export any goods,—
may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.
- (3)
- A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs because they are goods to be exported and that have been brought to a CASE—
- (a)
- may stop the vehicle and search it; and
- (b)
- may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151 in relation to any goods of that kind.
- (4)
- A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs and in a Customs-approved secure package or in a package in relation to which a Customs seal has been used—
- (a)
- may stop the vehicle and search it; and
- (b)
- may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151 in relation to any goods of that kind.
- (5)
- Powers given by any other subsection of this section apply evenif the vehicle need not be stoppedbecauseitis not moving, and whether or not it is attended, and include the power to use reasonable force, if necessary, to stop, detain, enter in
or on, and search the vehicle(orfor any of those purposes) as authorised by that other subsection. Compare: 1966 No 19 s 215
Section 144(1)(a): amended, on 2 July 2004, by section 24(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 144(2): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 144(2)(a): amended, on 2 July 2004, by section 24(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 144(3): added, on 2 July 2004, by section 24(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 144(4): added, on 2 July 2004, by section 24(3) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section144(4): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section144(5): added,on8December2009,bysection18oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
145 Questioning persons about goods and debt
(1) This section applies to—
- (a)
- any person who—
- (i)
- haswithinthepreceding72hoursarrivedinNew Zealand; or
- (ii)
- is departing from New Zealand; or
- (b)
- any person, not being a person to whom paragraph (a) applies, who is within a Customs controlled area licensed for—
- (i)
- the temporary holding of imported goods for the purposesoftheexaminationofthosegoodsunder section 151 (including the holding of the goods while they are awaiting examination); or
- (ii)
- the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
- (c)
- any person, not being a person to whom paragraph (a) applies,whoisonboardorisintheprocessofembarking onto or disembarking from a craft that has arrived
from, or is departing to, a point outside New Zealand, while the craft is within New Zealand.
(2) ACustomsofficermayquestionapersontowhomthissection applies as to any 1 or more of the following matters:
- (a)
- whether or not that person has or has had in that person’s possession any dutiable, prohibited, uncustomed, or forfeited goods:
- (b)
- thenature,origin,value,ownership,orintendeddestination of any goods of that kind:
- (c)
- whether, under this Act, any debt (for example, in respectofanyduty,dutyrefundedinerror,recoveryofthe drawback of any duty, or penalty) is due to the Crown andpayablebytheperson,orbyacompany,trust,partnership, or other enterprise of which that person is or was a director, manager, secretary, officer, or agent:
- (d)
- the nature and extent of the debt (if any) of that kind. Compare: 1966 No 19 s 212(1), (1A); 1994 No 100 s 7
Section 145 heading: amended, on 2 July 2004, by section 25 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 145(2): substituted, on 9 October 2002, by section 10 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
145A Questioning persons about identity, address, travel movements and entitlement, and other matters
- (1)
- Thissectionand sections147A and 148A applytothefollowing persons:
- (a)
- a person who—
- (i)
- has,orissuspectedofhaving,disembarkedfrom a craft that has arrived in New Zealand; and
- (ii)
- hasnot,orissuspectedofhavingnot,reportedto aCustomsofficeroraPolicestationonhisorher arrival, contrary to section 27:
- (b)
- apersonwhois,orissuspectedof,attemptingtodepart fromNewZealandfromaplaceotherthanfromaCus toms place, contrary to section 30.
- (2)
- This section and sections 147A and 148A do not apply,—
- (a)
- in the case of a person referred to in subsection (1)(a), toapersonwhoseactionsareauthorisedbyanothersection of this Act; and
- (b)
- in the case of a person referred to in subsection (1)(b), to a person who is complying with an exemption prescribed by regulations made under this Act or whose actions are authorised by the Customs.
- (3)
- ACustomsofficermayquestionapersontowhomthissection applies as to any 1 or more of the following matters:
- (a)
- the person’s identity:
- (b)
- the person’s residential address:
- (c)
- the person’s travel movements:
- (d)
- the person’s entitlement to travel:
- (e)
- any of the matters specified in section 145(2):
- (f)
- the craft—
- (i)
- from which the person disembarked or is suspected of disembarking; or
- (ii)
- on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand:
- (g)
- anyotherpersonwhois,orwas,involvedintheperson’s arrival, suspected arrival, departure, attempted departure, or suspected departure, whether or not the other person was on the craft—
- (i)
- from which the person disembarked or is suspected of disembarking; or
- (ii)
- on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand.
- (4)
- A question under subsection (3)(f) may, but need not, relate to the craft’s voyage and any persons or goods carried by the craft.
- (5)
- Section 185(3) does not apply in respect of a question asked underthissection(andsoitisareasonableexcuseforthepurposesofsection185(1)(a)ifapersonfailsorrefusestoanswer the question on the basis that the person’s answer would incriminate or tend to incriminate the person). Section145A:inserted,on2July2004,by section26 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
146 Questioning employees of airlines, shipping companies, owners or operators of certain vehicles, etc
- (1)
- A Customs officer may question any or all of the following about any international cargo or domestic cargo:
- (a)
- a person who, as an employee of an airline or shipping company, manages or carries out the receipt, handling, custody, or dispatch of international cargo or domestic cargo by that airline or shipping company:
- (b)
- a person employed by the licensee of a Customs controlled area licensed for—
- (i)
- the temporary holding of imported goods for the purposesoftheexaminationofthosegoodsunder section 151 (including the holding of the goods while they are awaiting examination); or
- (ii)
- the processing of craft arriving in or departing from New Zealand or the loading or unloading of goods onto or from such craft:
- (c)
- aperson(notbeingapersondescribedinparagraph(a) or(b))whoisinaCustomscontrolledarealicensedfor a purpose described in paragraph (b)(i) or (ii).
- (2)
- A Customs officer may question any or all of the following about any cargo destined to be exported from New Zealand:
- (a)
- apersonwhoistheowneroroperatorofavehiclethata Customs officer has reasonable cause to suspect has in or on it, or has within the previous 72 hours had in or onit,goodssubjecttothecontroloftheCustomsandin a Customs-approved secure package or in a package in relation to which a Customs seal has been used:
- (b)
- a person who is the owner or occupier of premises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the CustomsandinaCustoms-approvedsecurepackageor in a package in relation to which a Customs seal has been used:
- (c)
- a person employed by a person described in paragraph
- (3)
- A question under subsection (2) about cargo destined to be exported from New Zealand may relate to any or all of the following:
- (a)
- whether, and if so how, goods that are or were some or all of the cargo are or were packed in a package in relation to which a Customs seal was used or in a Customs-approved secure package in relation to which a seal, marking, substance, or device of the kind referred to in section 53E(1)(b) was used:
- (b)
- the transportation or storage of packages of the kind referred to in paragraph (a) at any time before they are or were exported:
- (c)
- tamperingorinterferencewithapackageofthekindreferred to in paragraph (a) or with a seal, marking, substance, or device of the kind referred to in that paragraph.
- (4)
- Subsection (3) does not limit subsection (2).
- (5)
- Section 185(3) does not apply in respect of a question asked underthissection(andsoitisareasonableexcuseforthepurposesofsection185(1)(a)ifapersonfailsorrefusestoanswer the question on the basis that the person’s answer would incriminate or tend to incriminate the person).
- (6)
- Nothing in this section limits sections 145 and 145A.
Section 146: substituted, on 2 July 2004, by section 27 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 146(2)(a): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 146(2)(b): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 146(3)(a): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 146(3)(c): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
147 Evidence of identity and entitlement to travel
- (1)
- This section applies to a person who is—
- (a)
- an internationally ticketed passenger using air or sea travel for a domestic sector; or
- (b)
- a domestic passenger using air or sea travel for a domestic sector; or
- (c)
- within a Customs controlled area licensed for the disembarkation,embarkation,orprocessingofpersonsarriving in or departing from New Zealand.
- (2)
- A person to whom this section applies shall, on demand by a Customs officer,—
- (a)
- statethatperson’sfullnameandresidentialaddress;and
- (b)
- if required, produce for inspection such prescribed document as the officer may specify; or
- (c)
- if the person is unable to produce the prescribed documentspecified,completeadeclarationintheprescribed form.
- (3)
- Ademandunderparagraph(b)or(c)ofsubsection(2)maybe madeofapersononlyforthepurposeofenablingtheCustoms officertoestablishthatperson’sidentityorthatperson’stravel movementsor thatperson’sentitlement toairorseatravelfor a domestic sector, or all of those.
- (4)
- A document produced by a person to a Customs officer under subsection (2)(b) shall be either—
- (a)
- inspected immediately and returned to the person as soon as the inspection has concluded; or
- (b)
- retained by the Customs officer for as long as is necessary to ascertain whether or not the chief executive wishes to exercise his or her power under section 164 to retain the document.
(5) This section is subject to section 175B. Compare: 1966 No 19 s 218B; 1994 No 100 s 9 Section 147(5): added, on 6 March 2007, by section 26 of the Customs and Excise Amendment Act 2007 (2007 No 9).
147A Evidence of answers to questions under section 145A
- (1)
- Apersontowhomthissectionappliesinaccordancewith sec tion 145A must, on demand by a Customs officer, produce documents that—
- (a)
- are in the person’s possession or control; and
- (b)
- relate to the matters the person has been questioned about under section 145A.
- (2)
- Whenapersonproducesadocumentinresponsetoademand under subsection (1), a Customs officer may do any of the following things:
- (a)
- inspect the document immediately and return it to the person when the officer has finished inspecting it:
- (b)
- inspect the document and retain it for the length of the person’s detention under section 148A:
- (c)
- inspect the document and retain it for as long as necessary to ascertain whether or not the chief executive wishes to exercise his or her power under section 164 to retain the document:
- (d)
- inspect the document and remove it for the purpose of making a copy under section 165:
- (e)
- inspect the document and retain it under section 166.
- (3)
- This section is subject to section 175B.
Section147A:inserted,on2July2004,by section28 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Section 147A(3): added, on 6 March 2007, by section 27 of the Customs and Excise Amendment Act 2007 (2007 No 9).
148 Detention of persons questioned about goods or debt
(1) Where a Customs officer—
- (a)
- is not satisfied that the answer to a question put to the person under section 145 is correct; or
- (b)
- has not been given an answer to a question put to the person under that section; or
- (c)
- isnotsatisfiedastoareasonorexplanationgivenbythe personinrespectofgoodsthatareorhavebeen,orthat the officer suspects are or have been, in that person’s possession or under that person’s control,—
andtheofficerhasreasonablecausetosuspectthatanoffence hasbeen,isbeing,orisabouttobe,committedagainstthisAct bythatpersonoranyotherpersonassociatedwiththatperson, the officer may detain that person.
(2) A Customs officer may detain a person under subsection (1) only for either or both of the following purposes:
- (a)
- to enable the officer to make any inquiries necessary to establish whether the answer to the question or the reason or explanation is correct:
- (b)
- toobtaintheattendanceof,ormakeinquiriesof,another Customs officer or a person who is entitled to exercise
any power to question, detain, or arrest a person under this Act.
(3) A person must not be detained under this section for a period exceeding 4 hours. Section 148 heading: amended, on 2 July 2004, by section 29 of the Customs
and Excise Amendment Act 2004 (2004 No 55).
Section148(2): substituted,on6March2007,bysection28oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
148A Detention of person questioned under section 145A
- (1)
- A Customs officer may detain a person to whom this section applies in accordance with section 145A for 1 or more of the following purposes:
- (a)
- to question him or her under section 145A:
- (b)
- toenabletheofficertomaketheinquiriesthatarenecessarytoestablishwhetherananswertoaquestionasked under section 145A is correct:
- (c)
- toobtaintheattendanceof,ormakeinquiriesof,another Customsofficeroranofficerentitledtoexerciseapower to question, detain, or arrest a person under this Act or the Crimes Act 1961 following the questioning of a person under section 145A.
- (2)
- A Customs officer may detain a person under subsection (1) for up to 12 hours.
- (3)
- The questioning of a person under section 145A must take place as soon as practicableafter the person is detained under subsection (1).
- (4)
- A Customs officer must release a person detained under subsection(1)immediatelyafterthepersonanswersthequestions asked under section 145A if the officer—
- (a)
- is satisfied that the person has correctly answered the questions; and
- (b)
- hasnoreasonablecausetosuspectthatthepersonquestioned under that section has—
- (i)
- committed an offence under section 180(1) by not complying with section 27 or section 30; or
- (ii)
- committedanoffenceunder section98C(1) ofthe Crimes Act 1961.
- (5)
- ACustomsofficermaycontinuetodetainapersonundersub section (1) after the person is questioned under section 145A if the Customs officer—
- (a)
- is not satisfied that the person has correctly answered a question asked under section 145A; or
- (b)
- is not satisfied that the person has given an answer to a question asked under section 145A; or
- (c)
- has reasonable cause to suspect that the person questioned under that section has—
- (i)
- committed an offence under section 180(1) by not complying with section 27 or section 30; or
- (ii)
- committedanoffenceunder section98C(1) ofthe Crimes Act 1961.
- (6)
- Despitesubsection(2),apersonmaybedetainedforafurther reasonable period if, and only if, accident, stress of weather, or some other difficulty of transport or special circumstance makes it impossible for a Customs officer to do what is specified in subsection (1) within the 12-hour period specified in subsection (2).
- (7)
- Reasonable force may be used, if it is necessary, to detain a person under subsection (1).
- (8)
- In this section, unless the context otherwise requires,— detain, inrelation toaperson,includesto move the person to
aCustomsplaceorPolicestationwherethepersonmaybe,or may continue to be, questioned further reasonable period means a period no longer than is
necessary in the circumstances for a Customs officer to do what is specified in subsection (1). Section148A:inserted,on2July2004,by section30 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
148B Detention of persons committing or about to commit certain offences
- (1)
- ACustomsofficerand,inthecaseofparagraph(b),aconstable maydetainapersonwho,theCustomsofficeror,ifapplicable, theconstablebelievesonreasonablegroundsiscommitting,or is about to commit, an offenceundersection 180 or 191(1)(e) by,—
- (a)
- ifacrafthasarrivedatanominatedCustomsplaceora Customscontrolledareawithinthatplaceunder section 24 , leaving or boarding the craft without the authority of a Customs officer before an inward report is made under section 26 (in contravention ofsection 24(2)); or
- (b)
- ifthepersonhasarrivedinNewZealand,notreporting forthwith to a Customs officer or a Police station (in contravention of section 27(1)); or
- (c)
- if the person has arrived in New Zealand and reported to a Customs officer or a Police station under section 27(1) , leaving the Customs officer or Police station to which he or she reported, despite a Customs officer or, ifapplicable,aconstablerequiringthepersontoremain for a reasonable time in order that the Customs officer or, if applicable, the constable might exercise a power under this Act in relation to that person (in contravention of section 27(2)); or
- (d)
- ifthepersonisonboardacraftthathasarrivedinNew Zealand, not complying with any Customs direction concerningdisembarkation(incontraventionof section 28(1) ); or
- (e)
- havingdisembarkedfromacraftthathasarrivedinNew Zealand, leaving a Customs controlled area when the Customs requires the person to remain there for such reasonabletimeasisrequiredtoenableaCustomsofficertoexerciseapowerunderthisActinrelationtothat person (in contravention of section 28(3)); or
- (f)
- ifthepersonisrequiredtocomplywithadirectiongiven under section32B(3) ,failingtocomplywiththatdirection.
- (2)
- A Customs officer or, if applicable, a constable may only detaina person under subsection (1)for the purpose of ensuring the person’s compliance with 1 or more of the provisions referred to in subsection (1).
(3) [Repealed]
- (4)
- A Customs officer or, if applicable, a constable must release a person detained under subsection (1) immediately after the personhascompliedwiththerequirementsoftheprovisionin relationtowhichheorshewasdetainedandanyotherapplicable provision referred to in subsection (1).
- (5)
- Reasonableforcemaybeused,ifnecessary,todetainaperson under subsection (1).
- (6)
- A person must not be detained under subsection (1) if a Customs officer or, if applicable, a constable believes on reasonable grounds that a person has already committed an offence under section 180 by contravening a provision referred to in subsection (1).
- (7)
- Nothing in this section prevents a person—
- (a)
- beingdetainedorfurtherdetainedunderanotherprovision of this Act or under any other enactment if there are lawful grounds for that detention; or
- (b)
- being arrested under section 174.
- (8)
- In this section, unless the context otherwise requires, detentionincludesthedeliveryofapersontoaPolicestationorthe custody of a constable. Section148B:inserted,on2July2004,by section30 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Section148B(1): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 148B(1): amended, on 17 September 2008, by section 10 of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 148B(1)(c): amended, on 8 December 2009, by section 24 of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section148B(1)(c): amended,on1October2008,pursuanttosection116(a)(i) of the Policing Act 2008 (2008 No 72).
Section 148B(1)(e): amended, on 6 March 2007, by section 29(1) of the Cus toms and Excise Amendment Act 2007 (2007 No 9).
Section 148B(1)(f): added, on 6 March 2007, by section 29(1) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section148B(2): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 148B(3): repealed, on 6 March 2007, by section 29(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section148B(4): substituted,on6March2007,bysection29(3)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section148B(4): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section148B(6): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section148B(8): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
148C Detention for public health or law enforcement purposes
- (1)
- ACustomsofficermaydetainapersonwhoisrequiredtocom ply with a direction given under section 32C and who fails to comply with that direction.
- (2)
- If a Customs officer has reasonable cause to suspect that a person who is detained under section 148 or 148A or 148B is a person to whom 1 or more of the provisions of section 32C(1) apply, the Customs officer may—
- (a)
- detainthepersonunderthissectionaswellastheother section; or
- (b)
- if the detention under the other section has ended or is about to end, further detain the person under this section.
- (3)
- ACustomsofficermaydetainorfurtherdetainapersonunder this section only for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in section 32C(1), to do 1 or more of the following:
- (a)
- question the person:
- (b)
- ascertain or determine a matter relating to the status of the person:
- (c)
- detain the person:
- (d)
- arrest the person.
- (4)
- A person must not be detained or further detained under this section for a period exceeding the shorter of—
- (a)
- 4 hours; or
- (b)
- iftheperson’sdetentioncommencedunder section148 or 148A, the maximum period for which the person could, at the time of his or her detention or further detention under subsection (2), have been detained under section 148 or, as the case requires, section 148A.
- (5)
- Reasonableforcemaybeused,ifnecessary,todetainorfurther detain a person under this section.
- (6)
- Nothing in this section prevents a person—
- (a)
- beingdetainedorfurtherdetainedunderanotherprovision of this Act or under any other enactment if there are lawful grounds for that detention; or
- (b)
- being arrested under section 174.
- (7)
- In this section,— another officer means—
- (a)
- a constable; or
- (b)
- a bailiff; or
- (c)
- an employee or agent of a department of State detention includesthedeliveryofa persontoa Police station or into the custody of a constable.
Section 148C: inserted, on 6 March 2007, by section 12 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section148C(7)anotherofficerparagraph(a): amended,on8December2009, by section 24 of the Customs andExciseAmendmentAct 2009(2009No61).
Section 148C(7) detention : amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
149 Persons to whom sections 149A, 149B(1), and 149BA apply Sections 149A, 149B(1), and 149BA apply to—
- (a)
- a person on board a craft that has arrived in, or is departing from, New Zealand; or
- (b)
- a person in the process of disembarking from, or embarking on to, a craft described in paragraph (a); or
- (c)
- a person who, having entered into New Zealand at a Customs place, remains in that Customs place.
Section149: substituted, on9 October2002, by section11 oftheCustomsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section149heading: amended,on2July2004,bysection31(1)oftheCustoms and Excise Amendment Act 2004 (2004 No 55).
Section 149: amended, on 2 July 2004, by section 31(2) of the Customs and Excise Amendment Act 2004 (2004 No 55).
149A Preliminary search of persons by use of aids
- (1)
- A Customs officer or constable may conduct a preliminary search of a person to whom this section applies, and may detainthatpersonforthepurposesofconductingthatpreliminary search.
- (2)
- A preliminary search is a search that—
- (a)
- involveslittleornophysicalcontactbetweentheperson conducting the search and the person being searched; and
- (b)
- is conducted by using an aid or aids such as a dog, or a chemical substance, or x-ray or imaging equipment, or some other mechanical, electrical, or electronic device, or other similar aid, but not by any more invasive means.
- (3)
- If, after a preliminary search under subsection (1), a Customs officerorconstablehasreasonablecausetosuspectthataperson has hidden on or about his or her person any thing de scribed in section 149B(1)(a), (b), or (c), sections 149B to 149D apply. Section 149A: inserted, on 9 October 2002, by section 11 of the Customs and
190 Excise Amendment Act (No 2) 2002 (2002 No 31).
Section149A(1): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section149A(2)(b): amended,on2July2004,bysection34(2)oftheCustoms and Excise Amendment Act 2004 (2004 No 55).
Section149A(3): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
149B Searching of persons if reasonable cause to suspect items hidden
- (1)
- A Customs officer or a constable may cause to be detained and searched a person to whom this subsection applies if the officer or constable has reasonable cause to suspect that the person has hidden on or about his or her person—
- (a)
- any dutiable, uncustomed, prohibited, or forfeited goods; or
- (b)
- evidence relating to any such goods; or
- (c)
- anythingthatisormightbeevidenceofthecontravention or possible contravention of this Act.
- (2)
- ACustomsofficeroraconstablemayalsocauseapersontobe detainedandsearchediftheofficerorconstablehasreasonable cause to believe that the person—
- (a)
- either—
- (i)
- has, within the preceding 24 hours, arrived in New Zealand at a place other than a Customs place; or
- (ii)
- is about to depart from New Zealand from any place other than a Customs place; and
- (b)
- has hidden on or about his or her person any thing described in subsection (1)(a), (b), or (c).
- (3)
- A Customs officer or constable may also cause a person to be detainedandsearchediftheofficerorconstablehasreasonable cause to believe that the person—
- (a)
- is not a person described in subsection (2) or section 149 ; and
- (b)
- is in a Customs place; and
- (c)
- has hidden on or about his or her person any thing described in subsection (1)(a), (b), or (c).
- (4)
- Reasonable force may be used if it is necessary for either or both of the following purposes:
- (a)
- to detain the person:
- (b)
- to search the person.
- (5)
- If a person is detained under subsection (1) or subsection (2) orsubsection(3),andthereisnosuitablesearcheravailableat theplacewherethesearchistotakeplace,thepersondetained may be taken to another place to be searched.
- (6)
- AnyCustomsofficerorconstablewhosearchesapersonunder thissectionmayrequireanypersonthattheofficerorconstable thinks necessary to assist him or her.
- (7)
- A search of a person may be conducted under this section whether or not that person has earlier been the subject of a preliminary search under section 149A. Section 149B: inserted, on 9 October 2002, by section 11 of the Customs and
Excise Amendment Act (No 2) 2002 (2002 No 31).
Section149B(1): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section149B(2): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section149B(3): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section149B(6): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
149BA Searching of persons for dangerous items
(1) A Customs officer or constable may immediately detain and searchapersontowhomthissectionappliesif,andonlyif,the Customsofficerorconstablehasreasonablegroundstobelieve that—
- (a)
- thepersonhasadangerousitemhiddenorinclearview on or about his or her person; and
- (b)
- the item poses a threat to the safety of the officer or constable, or any other person; and
- (c)
- there is a need to act immediately in order to address that threat; and
- (d)
- a search under section 149A or section 149B(1) would expose the Customs officer or constable, or any other person, to greater risk from the threat.
(2) [Repealed]
- (3)
- If necessary, reasonable force may be used for either or both of the following purposes:
- (a)
- to detain the person:
- (b)
- to search the person.
- (4)
- Toavoiddoubt,asearchmaybeconductedunderthissection whether or not the person has earlier been the subject of a search under section 149A or section 149B(1).
- (5)
- ACustomsofficerorconstablewhoundertakesasearchunder this section must, within 3 working days of the search, give a written report of the search, the circumstances in which it wasconducted,andthemattersthatgaverisetothereasonable grounds to believe required by subsection (1) to,—
- (a)
- inthecaseofaCustomsofficer,thechiefexecutive;and
- (b)
- inthecaseofaconstable,theCommissionerofPolice.
Section 149BA: inserted, on 2 July 2004, by section 32 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 149BA(1): amended, on 8 December 2009, by section 24 of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 149BA(1)(b): amended, on 8 December 2009, pursuant to section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 149BA(1)(d): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section149BA(2): repealed,on6March2007,bysection30(1)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section 149BA(5): amended, on 8 December 2009, by section 24 of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section149BA(5)(a): amended,on6March2007,bysection30(2)oftheCus toms and Excise Amendment Act 2007 (2007 No 9).
Section 149BA(5)(b): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
149C Seizure of items found
- (1)
- A Customs officer or constable may seize any thing found on or about a person when carrying out a search under section 149B(1), (2), or (3) that the Customs officer or constable has reasonable cause to suspect is— (a) a thing described in section 149B(1)(a), (b), or (c); or
- (b)
- a dangerous item. (1A) A Customs officer or constable may seize any thing found on or about a person when carrying out a search under section
149BA that the Customs officer or constable has reasonable cause to suspect is—
- (a)
- a dangerous item; or
- (b)
- a thing described in section 149B(1)(a), (b), or (c).
(2) Reasonable force may be used if it is necessary to seize the thing. Section 149C: inserted, on 9 October 2002, by section 11 of the Customs and
Excise Amendment Act (No 2) 2002 (2002 No 31).
Section149C(1): substituted,on2July2004,bysection33oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
Section149C(1): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 149C(1A): inserted, on 2 July 2004, by section 33 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 149C(1A): amended, on 8 December 2009, by section 24 of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
149D Rights of persons detained under section 149B
- (1)
- A person detained under section 149B(1), (2), or (3) must be informedofhisorherrighttobetaken,beforebeingsearched, before an officer nominated for that purpose by the chief executive,orbeforeaJusticeofthePeaceorCommunityMagistrate (a reviewer).
- (2)
- If a person detained under section 149B(1), (2), or (3) asks to betakenbeforeareviewer,inaccordancewithsubsection(1), the Customs officer, or constable, as the case may be, must immediately take the person before the reviewer.
- (3)
- The reviewer before whom the person is taken may,—
- (a)
- in the case of a person detained under section 149B(1) ,—
- (i)
- if it appears to the reviewer that there is reasonable cause to suspect that the person has hidden onorabouthisorherpersonanythingdescribed in section 149B(1)(a), (b), or (c), direct that the person be searched; or
- (ii)
- if it does not appear to the reviewer that there is reasonable cause to suspect that the person has hidden on or about his or her person any thing describedin section149B(1)(a),(b),or(c) ,direct that the person be released; or
- (b)
- in the case of a person detained under section 149B(2) or (3),—
- (i)
- if it appears to the reviewer that there is reasonable cause to believe that the person has hidden onorabouthisorherpersonanythingdescribed in section 149B(1)(a), (b), or (c), direct that the person be searched; or
- (ii)
- if it does not appear to the reviewer that there is reasonable cause to believe that the person has hidden on or about his or her person any thing describedin section149B(1)(a),(b),or(c) ,direct that the person be released.
Section 149D: inserted, on 9 October 2002, by section 11 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section149D(2): amended,on8December2009,bysection24oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
150 Access of Customs officers to Customs controlled area
Subject to section 173, the Customs may, at any time of the day or night, enter any part of a Customs controlled area and examine goods in that area, and may, for that purpose, enter any other area that it is necessary to pass through. Compare: 1966 No 19 s 94; 1986 No 44 s 11
151 Examination of goods subject to control of Customs
- (1)
- A Customs officer may examine, weigh, analyse, or test, or causetobeexamined,weighed,analysed,ortestedgoodssub ject to the control of the Customs or goods that the officer has reasonable cause to suspect are subject to the control of the Customs, and may, for that purpose, open or cause to be openedanypackagesinwhichthegoodsarecontainedorsuspected to be contained.
- (2)
- All reasonable expenses incurred by the Customs under subsection (1), are a debt due to the Crown by the importer or exporter or the owner of the goods, as the case may be, and are recoverable in the same manner as duty under this Act.
- (3)
- Thepowersconferredbysubsection(1)extendtotheexamination,weighing,analysing,ortestingofasuitcase,pallet,bulk cargo container, or other package.
- (4)
- The examination—
- (a)
- may include the physical or chemical testing of, or the drilling into, or the dismantling of, the goods; and
- (b)
- maybefacilitatedbyanymeanswhatever(forexample, byadog,achemicalsubstance,x-rayorimagingequipment,orsomeothermechanical,electrical,orelectronic device).
- (5)
- SamplesofgoodssubjecttothecontroloftheCustomsorsuspectedtobesubjecttothecontroloftheCustomsmaybetaken and used by the Customs for the purposes of this section, and disposed of in the prescribed manner.
- (6)
- Any sample taken in accordance with subsection (5) must be as small as possible for the purpose for which it is taken.
- (7)
- ACustomsofficermust,subjectto section173 ,beallowedfree accesstoalllands,buildings,andplaces,andtoallgoodsinor onanylands,buildings,orplaces,forthepurposeofexercising powers under this section in respect of goods that are, or are suspected to be,—
- (a)
- subject to the control of the Customs; and
- (b)
- in a Customs-approved secure package or in a package in relation to which a Customs seal has been used.
(8) Despitesubsection(7),aCustomsofficermustnotenteraprivatedwellingexceptwiththeconsentofanoccupierorowner ofthatdwellingorpursuanttoawarrantissuedunderthisAct. Compare: 1966 No 19 ss 203, 221, 222 Section 151(4): substituted, on 2 July 2004, by section 34(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section151(6): added,on27September2001,bysection9oftheCustomsand Excise Amendment Act 2001 (2001 No 61).
Section 151(7): added, on 2 July 2004, by section 34(4) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 151(7)(b): amended, on 8 December 2009, by section 4(3) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 151(8): added, on 2 July 2004, by section 34(4) of the Customs and Excise Amendment Act 2004 (2004 No 55).
152 Examination of goods no longer subject to control of Customs
- (1)
- This section applies to goods that have ceased to be subject to the control of the Customs but that the chief executive has reasonable grounds to suspect are—
- (a)
- goods in respect of which an offence against this Act has been committed; or
- (b)
- goodsthatareforfeitedtotheCrownunder section225 .
- (2)
- The chief executive may require a person who has, or who the chief executive believes has, possession or control of the goods to produce them for inspection by a Customs officer.
- (3)
- ACustomsofficermayexerciseinrespectofthegoodsallthe powers given by section 151.
- (4)
- A Customs officer may take and retain possession of goods produced under subsection (2) for the purposes of exercising thepowersgivenbysubsection(3),andmayretainpossession of the goods until the completion of the investigation into the grounds for suspecting that the goods—
- (a)
- aregoodsinrespectofwhichanoffenceagainstthisAct has been committed; or
- (b)
- are goods that are forfeited to the Crown under section
225 . Compare: 1966 No 19 s 204(1), (2)
Section152: substituted,on9October2002,bysection12ofthe Customsand Excise Amendment Act (No 2) 2002 (2002 No 31).
153 Accounting for goods The chief executive may, from time to time by notice in writing, require the licensee of a Customs controlled area to—
- (a)
- accountforthwithforgoodsthatthechiefexecutivebelieves have been entered into that Customs controlled area; and
- (b)
- produce any documents relating to the movement of goods into or out of that Customs controlled area.
154 Production of goods ACustomsofficermayrequirethelicenseeofaCustomscontrolled area to produce to that officer goods that are shown in any record as being within that area.
155 Verification of entries
- (1)
- Thechiefexecutivemayrequirefromapersonmakingentryof goodsproofbydeclarationortheproductionofdocuments(in addition to any declaration or documents otherwise required by this Act or by regulations made under this Act) of the correctnessoftheentry,andmayrefusetodeliverthegoodsorto pass the entry before such proof is provided.
- (2)
- This section extends and applies to entries made pursuant to section 70.
- (3)
- Wherethechiefexecutiveisnotsatisfiedwiththecorrectness of any entry in relation to any goods, or with any other aspect of the importation or exportation of those goods, as the case may be, he or she may detain the goods for a period that is reasonably necessary to enable the goods to be examined and,ifnecessary,tocauseaninvestigationtobemade,whether in New Zealand or elsewhere, into the importation or exportation, as the case may be, of those goods. Compare: 1966 No 19 s 20(1), (2); 1985 No 145 s 4
155A Cancellation and amendment of entries
- (1)
- The chief executive may cancel or amend any entry required under this Act for the purpose of preventing duplication of entries or for the purpose of correcting any entry or any part of an entry.
- (2)
- No cancellation or amendment of an entry by the chief executive in accordance with subsection (1) affects any penalty, liability to seizure, or criminal liability already accrued or incurred in respect of that entry by the person making it.
- (3)
- Thechiefexecutivemaymakearefundofdutyinaccordance with any cancellation or amendment of an entry.
- (4)
- Apersonwhoisdissatisfiedwithadecisionofthechiefexecutiveundersubsection(3)may,within20workingdaysafterthe dateonwhichnoticeofthedecisionisgiven,appealtoaCustoms Appeal Authority against that decision.
- (5)
- Subsection (3) is subject to section 111.
Section 155A: inserted, on 6 March 2007, by section 13 of the Customs and Excise Amendment Act 2007 (2007 No 9).
156 Securities for payment of duty
- (1)
- The chief executive may require and take securities of such kinds as may be prescribed for payment of duty.
- (2)
- The chief executive may, pending the giving of the required security,refusetopassanentryortodoanyotheractinrelation to any matter in respect of which the security is required.
- (3)
- A security may be required in relation to a particular transaction, or in relation to transactions generally or to a class of transactions,andforsuchperiodandamount,andonsuchconditions as to penalty or otherwise, as the chief executive may direct.
- (4)
- The security shall be in such form as the chief executive approves.
(4A) Ifthechiefexecutiveissatisfiedthattheobligationsforwhich any security given in accordance with this section have been fulfilled, the person who gave the security must be released from the conditions of the security as soon as possible.
(4B) Subsection (4A) is subject to section 92 and section 116.
(5) A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 229(1)–(3), (5); 1986 No 44 s 23 Section156(4A):inserted,on27September2001,by section10 oftheCustoms and Excise Amendment Act 2001 (2001 No 61).
Section156(4B):inserted,on27September2001,by section10 oftheCustoms and Excise Amendment Act 2001 (2001 No 61).
157 New securities may be required
- (1)
- Ifatanytimethechiefexecutiveisdissatisfiedwiththesufficiencyofanysecurity,heorshemayrequireanewsecurityin place of or in addition to the existing security.
- (2)
- Ifthenewsecurityisnotgiven,thechiefexecutivemayrefuse topassanentryortodoanyotheractinrelationtoanymatter in respect of which the new security is required.
- (3)
- A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Compare: 1966 No 19 s 230; 1986 No 44 s 24
158 Written authority of agents ACustomsofficermayrequireapersonactingorholdinghimselforherselfoutastheagentofanotherpersoninanymatter relating to this Act to produce a written authority from his or her principal, and if such an authority is not produced the officer may refuse to recognise the agency. Compare: 1966 No 19 s 233
159 Audit or examination of records
- (1)
- A Customs officer may at all reasonable times enter any premises or place where records are kept pursuant to section 95 and audit or examine those records either in relation to specific transactions or to the adequacy and integrity of the manualorelectronicsystemorsystemsbywhichsuchrecords are created and stored.
- (2)
- For the purposes of subsection (1), a Customs officer shall, subject to section 173, have full and free access to all lands, buildings,andplacesandtoallbooks,records,anddocuments, whetherinthecustodyorunderthecontrolofthelicensee,importer, or exporter, or any other person, for the purpose of inspectinganybooks,records,anddocumentsandanyproperty, process, or matter that the officer considers—
- (a)
- necessary or relevant for the purpose of collecting any duty under this Act or for the purpose of carrying out any other functionlawfully conferred on the officer; or
- (b)
- likelytoprovideanyinformationotherwiserequiredfor the purposes of this Act or any of those functions.
- (3)
- TheCustomsofficermay,withoutfeeorreward,makeextracts from or copies of any such books or documents.
- (4)
- Notwithstandingsubsection(2)andsubsection(3),aCustoms officershallnotenteranyprivatedwellingexceptwiththeconsent of an occupier or owner thereof or pursuant to a warrant issued under this Act. Compare: 1966 No 19 s 215B; 1990 No 89 s 8
160 Requisition to produce documents
- (1)
- Where—
- (a)
- a Customs officer has reasonable cause to suspect that goodshavebeenunlawfullyimported,exported,manufactured, undervalued, entered, removed, or otherwise unlawfullydealtwithbyanypersoncontrarytothisAct or that any person intends to so import, export, manufacture, undervalue, enter, remove, or otherwise deal with any goods; or
- (b)
- goods have been seized under this Act,— thechiefexecutivemay,bynoticeinwriting,requirethatperson or any person whom the officer suspects to be or to have been the owner or importer or exporter or manufacturer of thosegoods,oragentthereof,asthecasemaybe,asandwhen required, to produce and deliver to that officer or any other specifiedCustomsofficerallbooksofaccount,invoice-books, or other books, records, or documents in which any entry or memorandumappearsormaybesupposedtoappearinrespect of the purchase, importation, exportation, manufacture, cost, or value of, or payment for, the goods and any other goods so importedorexportedormanufacturedorotherwisedealtwith within a period of 7 years preceding the date of the notice.
- (2)
- In addition to the requirements of subsection (1), the chief executive may require the owner or importer or exporter or manufacturerofthosegoods,oragentthereof,asthecasemay be, as and when required, to—
(a) producefortheinspectionoftheofficeroranyspecified Customs officer, and allow the officer to make copies
201
of or extracts from, any of the documents, books, or records referred to in that subsection; and
(b) answer any question concerning those documents,
books, or records. Compare: 1966 No 19 s 218(1)
161 Further powers in relation to documents
(1) Thechiefexecutivemay,bynoticeinwriting,requireaperson, as and when specified in the notice,—
- (a)
- toproduceforinspectionbyaspecifiedCustomsofficer documentsorrecordsthatthechiefexecutiveconsiders necessary or relevant to—
- (i)
- an investigation under this Act; or
- (ii)
- an audit under this Act; or
- (b)
- to allow the specified Customs officer to take extracts from, or make copies of, documents or records of the kind referred to in paragraph (a):
- (c)
- toappearbeforeaspecifiedCustomsofficerandanswer all questions put to the person concerning—
- (i)
- goods, or transactions relating to those goods, that are the subject of the investigation or audit, or that are relevant to the recovery of the debt, referred to in paragraph (a); or
- (ii)
- documents or records of the kind referred to in paragraph (a).
(2) In this section, person includes an officer employed in, or inconnection with, a government department, corporation, or localauthorityor,despite section75 oftheEvidenceAct2006, an officer employed in, or in connection with, a bank. Compare: 1966 No 19 s 218(2) Section161: substituted,on9October2002,bysection13ofthe Customsand Excise Amendment Act (No 2) 2002 (2002 No 31). Section 161(2): amended, on 1 August 2007, by section 216 of the Evidence Act 2006 (2006 No 69).
162 Privilege in respect of confidential communications between legal practitioners and between legal practitioners and their clients
(1) Subjecttosubsection(2),anyinformationordocumentis,for thepurposesof sections160 and 161 ,privilegedfromdisclosure if—
(a) itisaconfidentialcommunication,whetheroralorwritten, passing between—
- (i)
- alegalpractitionerinhisorherprofessionalcapacity and another legal practitioner in that capacity; or
- (ii)
- alegalpractitionerinhisorherprofessionalcap
acity and his or her client,— whethermadedirectlyorindirectlythroughanagentof either; and
- (b)
- it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and
- (c)
- it is not made or brought into existence for the purpose ofcommittingorfurtheringthecommissionofanillegal or wrongful act.
- (2)
- Where the information or document consists wholly of payments,income,expenditure,orfinancialtransactionsofaspecified person (whether a legal practitioner, his or her client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, anybook,account,statement,orotherrecordpreparedorkept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.
- (3)
- Exceptasprovidedinsubsection(1),noinformationordocumentshall,forthepurposesof sections160 and 161 ,beprivilegedfromdisclosureonthegroundthatitisacommunication passingbetweenonelegalpractitionerandanotherlegalpractitioner or between a legal practitioner and his or her client.
- (4)
- Where a person refuses to disclose any information or document on the ground that it is privileged under this section, a Customs officer or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any
203
such application, the District Court Judge may request the information or document to be produced to him or her.
(5) For the purposes of this section, the term legal practitioner meansabarristerorsolicitoroftheHighCourt,andreferences to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act2006 )inwhichheorsheis,orisheldouttobe,apartner, director, or shareholder. Compare: 1966 No 19 s 218A; 1985 No 145 s 15 Section162(2): amended,on1August2008,bysection348oftheLawyersand Conveyancers Act 2006 (2006 No 1). Section 162(5): substituted, on 1 August 2008, by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
163 Documents in foreign language WhereadocumentinaforeignlanguageispresentedtoaCustoms officer in relation to the carrying out of any duty or the exercise of any power of the Customs under this Act or any other Act, the officer may require the person who presented thedocumenttosupplytotheofficeranEnglishtranslationof the document prepared by such person as the officer may approve and at the expense of the person who presented it. Compare: 1966 No 19 s 219
164 Chief executive may take possession of and retain documents and records
- (1)
- The chief executive may take possession of and retain any documentorrecordpresentedinconnectionwithanyentryor required to be produced under this Act.
- (2)
- Where the chief executive takes possession of a document or record under subsection (1), the chief executive shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by or on behalf of the chief executive under the seal of the Customs as a true copy.
- (3)
- Every copy so certified is admissible as evidence in all courts as if it were the original. Compare: 1966 No 19 s 220(1)
165 Copying of documents obtained during search
- (1)
- WhereaCustomsofficercarriesoutanylawfulsearch,inspection, audit, or examination under this Act, and has reasonable causetobelievethatdocumentscomingintohisorherpossession during such search, inspection, audit, or examination are evidenceof the commissionof anoffence against this Act, he or she may remove the documents for the purpose of making copies.
- (2)
- Subject to section 166, the documents must, as soon as prac ticable after copies of the documents have been taken, be returned to the person otherwise entitled to them.
(3) A copy of any such document certified by or on behalf of the chief executive underthesealoftheCustomsisadmissiblein evidence in all courts as if it were the original. Compare: 1966 No 19 s 220(2); 1983 No 41 s 17 Section165(1): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
166 Retentionofdocumentsandgoodsobtainedduringsearch
- (1)
- Where a Customs officer carries out any lawful search, inspection, audit, or examination under this Act, and has reasonablecausetobelievethatanydocumentsorgoodscoming intohisorherpossessionduringsuchsearch,inspection,audit, or examination are evidence of the commission of an offence against this Act, or are intended to be used for the purpose of committinganyoffenceagainstthisAct,theofficermay,subject to subsection (4), take possession of and retain the documents or goods.
- (2)
- WhereaCustomsofficertakespossessionofadocumentunder subsection (1), he or she shall, at the request of the person otherwise entitled to the document, provide that person with a copy of the document certified by or on behalf of the chief executive under the seal of the Customs as a true copy.
- (3)
- Every copy so certified is admissible in evidence in all courts as if it were the original.
- (4)
- WhereaCustomsofficertakespossessionofandretainsdocuments or goods under this section, the following provisions shall apply:
- (a)
- in any proceedings for an offence relating to the documents or goods, the court may order, either at the hearing or on a subsequent application, that the documents or goods be delivered to the person appearing to the court to be entitled to them, or that they be otherwise disposed of in such manner and under such conditions as the court thinks fit:
- (b)
- a Customs officer may at any time, unless an order has been made under paragraph (a), return the documents or goods to the person from whom they were taken or apply to a District Court Judge for an order as to their disposal;andonanysuchapplicationtheDistrictCourt Judgemaymakeanyorderthatacourtmaymakeunder paragraph (a):
- (c)
- if proceedings for an offence relating to the goods or documents are notbrought withinaperiod of 3months after the date on which possession of the document or goods was taken, any person claiming to be entitled to thegoodsordocumentsmay,aftertheexpirationofthat period,applytoaDistrictCourtJudgeforanorderthat theybedeliveredtothatperson;andonanysuchapplication the District Court Judge may adjourn the application,onsuchtermsasheorshethinksfit,forproceedings to be brought, or may make any order that a court may make under paragraph (a).
- (5)
- Whereapersonisconvictedinproceedingsforanoffencerelatingtodocumentsorgoodstowhichthissectionapplies,and anorder is made under this section, the operation ofthe order shall be suspended,—
- (a)
- inanycaseuntiltheexpirationofthetimeprescribedby the SummaryProceedingsAct1957 or,asthecasemay require,thetimeprescribedbythe CrimesAct1961 for the filing of notice of appeal or of an application for leave to appeal; and
- (b)
- where notice of appeal is filed within the time so prescribed, until the determination of the appeal; and
- (c)
- whereapplicationforleavetoappealisfiledwithinthe time so prescribed, until the application is determined
and, where leave to appeal is granted, until the determination of the appeal.
(6) Where the operation of any such order is suspended until the determination of the appeal, the court determining the appeal maybyorderannulorvarytheordermadeunderthissection; and that order, if annulled shall not take effect, and, if varied, shall take effect as so varied.
(7) In this section the term court includes the High Court, and anyreferencetoaDistrictCourtJudgeincludesareferenceto a High Court Judge. Compare: 1966 No 19 s 220; 1983 No 41 s 17 Section166(1): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section166(2): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section166(4): amended,on8December2009,bysection5(2)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section 166(4)(b): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
166A Detentionofgoodssuspectedtobeinstrumentofcrimeor tainted property A Customs officer may, without warrant, seize and detain goods if—
- (a)
- the goods are in New Zealand and he or she is satisfied that they either—
- (i)
- are being, or are intended to be, exported from New Zealand; or
- (ii)
- are being, or have been, imported into New Zealand; and
- (b)
- the goods came to his or her attention, or into his or her possession, during a search, inspection, audit, or examination under—
- (i)
- this Act; or
- (ii)
- subpart 6 of Part 2 and sections 114 and 115 of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009; and
- (c)
- heorshehasgoodcausetosuspectthatthegoodsarean instrument of crime or tainted property (as those terms
aredefinedin section5(1) oftheCriminalProceeds(Recovery) Act 2009).
Section166A:inserted,on2July2004,by section35 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
Section 166A heading: substituted, on 1 December 2009, by section 180(1) of the Criminal Proceeds (Recovery) Act 2009 (2009 No 8).
Section 166A: amended, on 8 December 2009, by section 5(2) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 166A(b)(ii): substituted, on 17 October 2009, by section 161(2) of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (2009 No 35).
Section 166A(c): substituted, on 1 December 2009, by section 180(2) of the Criminal Proceeds (Recovery) Act 2009 (2009 No 8).
166B Return of cash necessary to satisfy essential human needs
- (1)
- Thepowertodetaingoodsunder section166A doesnotextend to, and the Customs must if practicable return immediately, cashseizedundersection166AiftheCustomsissatisfiedthat thecashis(orthatthingsforwhichitmightbeexchangedare) necessary to satisfy essential human needs—
- (a)
- of (or of a dependant of) an individual from whom the cash has been seized; and
- (b)
- arising on, or within 7 days after, the date on which detention would otherwise be effected.
- (2)
- Nothing in subsection (1) requires the Customs to return any cash that the Customs is satisfied is not necessary for the purpose specified in that subsection.
- (3)
- If the 7-day period referred to in section 166D(1)(a) is ex tended under section 166E, subsection (1) of this section ap pliestotheextension,andthereferenceinsubsection(1)(b)of thissectionto7daysmustbereadasareferencetothenumber of days (not exceeding 21) of that 7-day period as extended. Section166B:inserted,on2July2004,by section35 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
166C Further provisions about detention under section 166A
- (1)
- Reasonable force may be used if it is necessary for any of the following purposes:
- (2)
- Ifthepersonfromwhomgoodshavebeenseizedanddetained unde r section 166A is identified but is not present when the seizure and detention occurs (for example, because the goods concernedareinmailorcargoorinunaccompaniedbaggage), the Customs must make all reasonable efforts to notify that person of the detention and seizure as soon as practicable.
- (3)
- Goods detained under section 166A must be taken to such place of security as a Customs officer directs, and there de tained, unless section 166F applies.
- (4)
- Nothing in section 166A limits or affects powers under the following enactments:
- (a)
- the rest of this Act (for example, Part 14):
- (b)
- Financial Transactions Reporting Act 1996: (ba) Anti-Money Laundering and Countering Financing of Terrorism Act 2009:
- (c)
- Mutual Assistance in Criminal Matters Act 1992:
- (d)
- Criminal Proceeds (Recovery) Act 2009:
- (e)
- Terrorism Suppression Act 2002.
Section166C:inserted,on2July2004,by section35 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Section 166C(3): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 166C(4)(ba): inserted, on 17 October 2009, by section 161(2) of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (2009 No 35).
Section 166C(4)(d): substituted, on 1 December 2009, by section 181 of the Criminal Proceeds (Recovery) Act 2009 (2009 No 8).
166D Return of goods detained under section 166A
- (1)
- In this section, investigation period, in relation to goods seized and detained under section 166A,—
- (a)
- means the period of 7 days after the date on which the goods were seized and detained; and
- (b)
- includes any extension of that period granted by the High Court under section 166E.
- (2)
- Goods seized and detained under section 166A must be re turned to the person from whom they were seized as soon as practicable after whichever of the following occurs first:
- (a)
- the completion of all relevant investigations, if they show that the goods are not tainted property:
- (b)
- the expiry of the investigation period.
- (3)
- However, the Customs need not return the goods as provided in subsection (2), and may continue to detain them until the relevant proceedings or requests (including any resulting applications) are determined if, on or before the expiry of the investigation period,—
- (a)
- aninformationislaidinrespectoftherelevantqualify ing instrument forfeiture offence (as defined in section 5(1) oftheCriminalProceeds(Recovery)Act2009);or
- (b)
- aforeigncountrymakesarequesttotheAttorney-Gen eral under any of the following sections of the Mutual Assistance in Criminal Matters Act 1992:
- (i)
- section 54 (relating to a request to enforce a for eign restraining order); and
- (ii)
- section60 (relatingtoaninterimforeignrestraining order).
Section166D:inserted,on2July2004,by section35 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Section 166D(3)(a): substituted, on 1 December 2009, by section 182 of the Criminal Proceeds (Recovery) Act 2009 (2009 No 8).
Section 166D(3)(b): substituted, on 1 December 2009, by section 14 of the Mutual Assistance in Criminal Matters Amendment Act2009 (2009 No 9).
166E Extension of 7-day period in section 166D(1)(a)
- (1)
- The7-dayperiodin section166D(1)(a) maybeextended(once only)byorderoftheHighCourtforareasonableperiodupto a further 14 days if, on an application for the purpose made beforetheexpiryofthat7-dayperiod,thatcourtissatisfied—
- (a)
- that the good cause to suspect required by section 166A(c) exists; and
- (b)
- that the extension to be granted is necessary to enable investigations in or outside New Zealand in relation to the goods to be completed.
- (2)
- The application must be made in writing and served on the person from whom the goods were seized (if that person can beidentifiedandlocated),andmustincludethefollowingparticulars:
- (a)
- a description of the goods detained:
- (b)
- the date on which the detention commenced:
- (c)
- a statement of the facts supporting the good cause to suspect required by section 166A(c):
- (d)
- a statement of reasons why the extension sought is necessary to enable investigations in or outside New Zealand in relation to the goods to be completed.
- (3)
- The person from whom the goods were seized is entitled to appear and be heard on the application.
- (4)
- The Customs must make all reasonable efforts to notify the person from whom the goods were seized, at least 24 hours before the hearing of the application, of the time and place of that hearing. Section166E:inserted,on2July2004,by section35 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
166F Custody of certain goods detained under section 166A
- (1)
- If goods detained under section 166A are a craft, vehicle, or animal, a Customs officer may leave those goods in the custody of either—
- (a)
- the person from whom the goods have been seized; or
- (b)
- anyotherpersonauthorisedbytheCustomsofficerand who consents to having such custody.
- (2)
- Every person who has the custody of goods under subsection (1)must,untilafinaldecisionismadeunder section166D asto whetherornottheyaretobereturned,holdtheminsafe-keeping, without charge to the Crown and in accordance with any reasonable conditions that may be imposed by the Customs.
- (3)
- A person to whom subsection (2) applies must also—
- (a)
- make the goods available to a Customs officer on request; and
- (b)
- notalter,ordisposeof,thegoods,orremovethemfrom NewZealand,unlessheorsheisauthorisedtodosoby a Customs officer; and
- (c)
- return the goods on demand to the custody of the Customs.
Section166F:inserted,on2July2004,by section35 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
167 Search warrants
- (1)
- A District Court Judge, Justice of the Peace, Community Magistrate, or Registrar (not being a constable) may issue a search warrant in the prescribed form if he or she is satisfied, on an application by a Customs officer in writing made on oath,thattherearereasonablegroundstobelievethatthereis, in or on any place or thing,—
- (a)
- any thing that there are reasonable grounds to believe may be evidence of—
- (i)
- the commission of an offence against this Act or regulations made under this Act; or
- (ii)
- theunlawfulexportationorimportationofgoods; or
- (b)
- anythingthattherearereasonablegroundstobelieveis intended to be used for the purpose of—
- (i)
- committinganoffenceagainstthisActorregulations made under this Act; or
- (ii)
- unlawfully exporting or importing goods; or
- (c)
- any thing that is liable to seizure under this Act.
- (2)
- The Customs officer, when applying for a warrant must, havingmadereasonableenquiries,discloseontheapplicationdetails of any other applications that the Customs officer knows have been made within the previous 20 working days in respect of the place or thing specified, the offence or offences alleged, and the result of such application or applications.
- (3)
- Every search warrant shall be—
- (a)
- directed to and executed by a designated Customs officer; or
- (b)
- directed to Customs officers generally and be executed by a Customs officer or Customs officers.
- (4)
- Any warrant may be issued subject to such reasonable conditions as the issuer specifies in the warrant. Section 167(1): substituted, on 8 January 2003, by section 14 of the Customs
and Excise Amendment Act (No 2) 2002 (2002 No 31).
168 Entry and search under warrant
- (1)
- Every search warrant shall authorise the Customs officer executing the warrant—
- (a)
- to enter and search the place or thing on 1 occasion within 10 working days of the date of issue of the warrantatanytimethatisreasonableinthecircumstances, but subject to any conditions imposed by the issuer under section 167(4); and
- (b)
- to use such assistance as is reasonable in the circumstances; and
- (c)
- to use such force for making entry (whether by breakingopendoorsorotherwise)andforbreakingopenany thing as is reasonable in the circumstances and for preventing the removal from the premises of any thing as is reasonable in the circumstances.
- (2)
- Everysearchwarrantauthorisestheofficerexecutingthewar rant to search for and seize any thing referred to in section 167(1) and,whileonthepremisesinaccordancewiththewarrant, to seize either or both of the following:
- (a)
- anyotherthingthattheofficerfindsandhasreasonable causetosuspectmaybeevidenceofthecommissionof an offence in respect of which that officer could have obtained a warrant under section 167(1); or
- (b)
- any dangerous item in the circumstances described in section 168A(2).
- (3)
- Every search warrant authorises the officer executing it—
- (a)
- to detain a person who is at the place referred to in the warrant when the officer arrives at that place, or who arrives at that place when the officer is executing the warrant, until the officer is satisfied that the person is not connected with the thing referred to in the warrant; and
- (b)
- to search a person who is at the place referred to in the warrant when the officer arrives at that place, or who arrives at that place while the officer is executing the warrant if, at any time while executing the warrant, the officer reasonably believes that the thing referred to in the warrant may be on the person’s body.
(3A) A person who is at the place referred to in the warrant when the officer executing the warrant arrives at that place, or who arrives at that place while the officer is executing the warrant,mustremainatthatplaceuntiltheearlierofthefollowing events:
- (a)
- the search of that place is completed; or
- (b)
- the officer, being satisfied that the person is not connectedwiththethingreferredtointhewarrant,permits the person to leave.
(3B) A person who is being searched under subsection (3)(b) must remainattheplacewhereheorsheisbeingsearcheduntilthe search is completed.
(3C) A Customs officer or constable who has reasonable cause to suspectthatapersonhasbyfailingtocomplywithsubsection (3A)or (3B)committedanoffence against section 188A may under section 174(1) or (2) arrest that person without warrant whilethatcausetosuspectcontinuesandbeforetheendofthe seventh day after the date on which it arose.
(3D) No person may be detained under subsection (3)(a) or (b) for a period of time that is unreasonable.
- (4)
- Reasonable force may be used if it is necessary for either or both of the following purposes:
- (a)
- to detain a person under subsection (3)(a):
- (b)
- to search a person under subsection (3)(b).
- (5)
- Apersontobesearchedshallbeinformedofhisorherrightto be taken, before being searched, before an officer nominated for that purpose by the chief executive, or before a Justice of the Peace or Community Magistrate.
- (6)
- Whereapersontobesearchedaskstobetakenbeforeanominated officer or a Justice of the Peace or Community Magistrateinaccordancewithsubsection(5),theCustomsofficeror constable, as the case may be, must take the person forthwith before a nominated officer, or before a Justice of the Peace or Community Magistrate, as the case may be.
- (7)
- The nominated officer or Justice of the Peace or Community Magistrate before whom the person is taken may,—
- (a)
- if it appears to that nominated officer or Justice of the PeaceorCommunityMagistratethatthereisreasonable causetobelievethatthethingreferredtointhewarrant may be on that person’s body, direct that the person be searched; or
- (b)
- if it does not appear to that nominated officer or Justice of the Peace or Community Magistrate that there is reasonable cause to believe that the thing referred to in thewarrantmaybeonthatperson’sbody,directthatthe person not be searched.
- (8)
- Wherethereisnosuitablesearcheravailableattheplacewhere the search is to take place, the person to be searched may be taken to another place to be searched.
- (9)
- A Customs officer or constable may seize any thing found in carrying out the search of the person that the Customs officer orconstablehasreasonablecausetobelieveisathingreferred to in the warrant, and reasonable force may be used to seize the thing.
(10) Every person called upon to assist the officer executing the warrant has, for that purpose, the powers referred to in subsections (1)(c) and (2). Compare: 1966 No 19 s 217; 1983 No 41 s 16 Section168(2): substituted,on6March2007,bysection14oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
Section 168(3): substituted, on 8 January 2003, by section 15 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section168(3A):inserted,on8January2003,by section15 oftheCustomsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section168(3B):inserted,on8January2003,by section15 oftheCustomsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section168(3C):substituted,on8December2009,by section19(3) oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
Section168(3D):inserted,on8January2003,by section15 oftheCustomsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 168(4): substituted, on 8 January 2003, by section 15 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 168(5): amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).
Section 168(6): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 168(6): amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).
Section 168(7): amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).
Section168(7)(a): amended,on30June1998,bysection7oftheDistrictCourts Amendment Act 1998 (1998 No 76).
Section168(7)(b): amended,on30June1998,bysection7oftheDistrictCourts Amendment Act 1998 (1998 No 76).
Section 168(9): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
168A Searchingofpersonsfordangerousitemswhenexecuting search warrant
- (1)
- Thissectionappliestoanypersonwhoisattheplacereferred to in the search warrant when the Customs officer arrives at thatplace,orwhoarrivesatthatplacewhentheofficerisexecuting the warrant.
- (2)
- ACustomsofficermayimmediatelydetainandsearchaperson to whom this section applies for dangerous items, and may seizesuchitemsunder section168(2) if,andonlyif,theofficer has reasonable grounds to believe that—
- (a)
- thepersonhasadangerousitemhiddenorinclearview on or about his or her person; and
- (b)
- theitemposesathreattothesafetyoftheofficerorany other person; and
- (c)
- there is a need to act immediately in order to address that threat.
- (3)
- Ifnecessary,reasonableforcemaybeusedforanyorallofthe following purposes:
- (a)
- to detain the person:
- (b)
- to search the person:
- (c)
- to seize any dangerous item found in carrying out a search under subsection (2).
- (4)
- Toavoiddoubt,asearchmaybeconductedunderthissection whether or not the person has earlier been the subject of a search under section 168.
- (5)
- A Customs officer who undertakes a search under this section must, within 3 working days of the search, give the chief executive a written report of the search, the circumstances in which it was conducted, and the matters that gave rise to the reasonable grounds to believe required by subsection (2). Section 168A: inserted, on 6 March 2007, by section 15 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
168B Detention of dangerous items
- (1)
- A Customs officer may detain goods that he or she seizes in the course of exercising a power of search under section 168 or 168A(2), if he or she believes on reasonable grounds that the goods are dangerous items as defined in section 2(1).
- (2)
- IfaCustomsofficerdetainsgoodsundersubsection(1),heor she must—
- (a)
- assoonaspracticable,deliverthosegoodsintothecustody of the Police; or
- (b)
- comply with section 170 and retain those goods if the goodsmayberequiredforaproceedingunderthisAct.
- (3)
- Oncegoodshavebeendeliveredundersubsection(2),responsibility for them passes from the Customs to the Police.
- (4)
- Section 199 of the Summary Proceedings Act 1957 applies withanynecessarymodificationstogoodsdetainedundersubsection (1). Section 168B: inserted, on 6 March 2007, by section 15 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
169 Search warrant to be produced
- (1)
- Every Customs officer executing a search warrant must produceitforinspectionuponinitialentryandinresponsetoany reasonablerequestthereafterand,whenrequestedbyoronbehalfoftheowneroroccupier,mustprovideacopyofthewarrant no later than 7 days after the making of the request.
- (2)
- Subjecttosubsection(3),iftheowneroroccupieroftheplace beingsearchedortheownerofthethingbeingsearched,asthe case may be, is not present at the time of the search, the Customs officer executing the warrant must leave in a prominent position at the place being searched or attached to the thing searched, as the case may be, a written notice stating the date and time of the execution of the warrant and the name of the officer in charge of the search.
- (3)
- Where the officer executing the warrant believes that a notice under subsection (2) would unduly prejudice subsequent investigations, thatofficermayrefrainfromleavingsuchnotice and, in that event, must, within 7 days, apply to a Judge for confirmation of his or her decision.
- (4)
- If the Judge refuses to confirm the decision, the officer who executedthe warrantmustforthwith notify, orcausetobenotified,theowneroroccupieroftheplacesearchedortheowner ofthethingsearched,asthecasemaybe,oftheparticularsreferred to in subsection (2).
170 Duty to inform owner where thing seized
- (1)
- Except in any case to which section 169(3) applies and con tinues to apply following a ruling under section 169(3) or unless a Judge because of exceptional circumstances otherwise orders, the person executing the warrant must, within 7 days after the seizure of any thing, inform the owner or occupier oftheplacesearchedortheownerofthethingsearchedofthe factthatanythinghasbeenseizedandoftheplacefromwhere it was seized.
- (2)
- The person executing the warrant must inform the owner or occupier by—
- (a)
- deliveringtohimorherawrittennoticecontainingsuch information; or
- (b)
- leavingsuchanoticeinaprominentpositionattheplace searched or attached to the thing searched, as the case may be; or
- (c)
- by sending such a notice to the owner or occupier by registered mail; or
- (d)
- in such other manner as a Judge may direct in any particular case.
- (3)
- A person affected by the execution of a search warrant may applytoaJudgeforanorderforthedisclosureoftheapplication for the warrant, and any documents submitted in support of the application, and the Judge may, if satisfied that the disclosure of the information will not prejudice the prevention, investigation, or detection of offences, or endanger the safety ofanyperson,orderthedisclosureofthewholeoranypartof the application and supporting documents.
171 Emergency warrants
- (1)
- In any case where a District Court Judge or Justice or Community Magistrate, or any Registrar (not being aconstable) is satisfied, on an application made by a Customs officer, that circumstances exist that would justify the grant of a search warrantunder section167 ,buttheurgencyofthesituationrequiresthatthesearchshouldbeginbeforeawarrantunderthat section could with all practicable diligence be obtained, the District Court Judge or Justice or Community Magistrate, or anyRegistrar(notbeingaconstable)may,orallyorinwriting, grantanemergencywarranttotheCustomsofficermakingthe applicationtosearchforandseizethethingthatisbelievedto be in or on a particular place, premises, or thing.
- (2)
- Anyapplicationforanemergencywarrantmaybemadeorally, but otherwise every such application shall comply with the requirements of section 167.
- (3)
- The Customs officer making the application shall, at the time of making the application, make a note in writing of the particulars of the application.
- (4)
- Where the District Court Judge or Justice or Community Magistrate,oranyRegistrar(notbeingaconstable)grantsthe applicationforanemergencywarrant,heorsheshallforthwith make a note in writing of the particulars of the application. The note shall be filed in the District Court Registry nearest to where the application is made, and shall, for the purposes of section 167(1), be deemed to be an application under that section. The District Court Judge or Justice or Community Magistrate,or anyRegistrar (not being a constable)shall also make a note of the terms under which the emergency warrant is issued.
- (5)
- Every Customs officer executing an emergency warrant must produce the note made in accordance with subsection (3) for inspectionuponinitialentryandinresponsetoanyreasonable request thereafter and, when requested, must provide a copy ofthenotenolaterthan7daysafterthemakingoftherequest.
- (6)
- The provisions of sections 168, 169(2) to (4) and 170, so far as they are applicable and with the necessary modifications, shallapplytoemergencywarrantsinthesamemannerasthey apply to search warrants.
- (7)
- Every emergency warrant shall remain valid for 6 hours from thetimewhentheauthorisationisgiven,andshallthenexpire.
- (8)
- Assoonaspracticableafteranemergencywarranthasexpired, the Customsofficerwhoapplied for it,or,ifthatofficerisnot able todo so, anotherCustomsofficer, shall provide a written report,intheprescribedform,totheJudgeorJusticeorCommunity Magistrate or Registrar who granted the emergency warrantsettingoutthemannerinwhichtheemergencywarrant hasbeenexecutedandtheresultsobtainedbytheexecutionof the warrant. Section 171(1): amended, on 30 June 1998, by section 7 of the District Courts
Amendment Act 1998 (1998 No 76).
Section 171(4): amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).
Section 171(8): amended, on 30 June 1998, by section 7 of the District Courts Amendment Act 1998 (1998 No 76).
172 Use of aids by Customs officer
(1) In exercising any power of boarding, entry, or search conferred by this Act, a Customs officer or any constable may have with him or her, and use for the purposes of searching, a dog, a chemical substance, x-ray or imaging equipment, or some other mechanical, electrical, or electronic device.
(2) Nothing in this section applies to a search carried out on residentialpremisesexceptpursuanttoawarrantissuedunder sec tion 167 or 171. Compare: 1966 No 19 s 217A; 1974 No 142 s 4 Section 172(1): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section172(1): amended, on2July2004,bysection34(3)oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
173 Conditions applying to entry of buildings Notwithstanding anything in this Act, every provision of this Act that confers on a Customs officer the power to enter any building, whether under the authority of a warrant or otherwise, is subject to the following conditions:
- (a)
- reasonablenoticeoftheintentiontoentermustbegiven, exceptwhereitwouldfrustratethepurposeoftheentry:
- (b)
- entry must be made at a time that is reasonable in the particularcircumstancesexceptwhereitwouldfrustrate the purpose of the entry:
- (c)
- identification must be produced on initial entry and, if requested, at any subsequent time:
- (d)
- the authority for the entry and the purpose of the entry must be clearly stated to the owner or occupier of the building if he or she is present.
Compare: 1966 No 19 s 215A; 1983 No 41 s 15
174 Arrest of suspected offenders
- (1)
- A Customs officer who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against this Act punishable by imprisonment, or an offence against section 209, may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant. (1A) A Customs officer who has reasonable cause to suspect that a person has carried some other person into New Zealand on a craft, and that the carriage of the other person into New Zealand on the craft constituted an offence against section 98C(1) (which makes it an offence to smuggle unauthorised migrants) of the Crimes Act 1961 may, while that cause to suspect continues and before the end of the seventh day after thedateonwhichitarose,andonthecraftorelsewhere,arrest the person without warrant.
- (2)
- Aconstablewhohasreasonablecausetosuspectthataperson hascommitted,iscommitting,orisattemptingtocommit,oris otherwiseconcernedinthecommissionof,anoffenceagainst section176 , 188A , 209 ,or 211 may,whilethatcausetosuspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant.
- (3)
- Where a Customs officer arrests a person under a power conferred by this section, the officer shall, unless the person is sooner released, as soon as practicable call a constable to his or her aid and deliver the arrested person into the custody of that constable.
- (4)
- Ifthepersondeliveredintocustodyisreleasedbyaconstable withoutbailpursuantto section19A oftheSummaryProceedings Act 1957, the duties under subsections (3) to (5) of that
sectionrelatingtothelayingandfilingofaninformationshall be the duties of a Customs officer and not of a constable. Compare: 1966 No 19 s 267
Section 174 heading: amended, on 8 December 2009, by section 19(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section174(1): substituted, on8 December2009, by section19(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 174(1A): inserted, on 8 December 2009, by section 19(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section174(2): substituted, on8 December2009, by section19(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section 174(3): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
175 Protection of persons acting under authority of Act NeithertheCrownnoraCustomsofficer,constable,amember of the Armed Forces, an authorised person, or a person lawfullyassistinganysuchpersonisliableforthelossofordamage to any document, goods, vehicle, or craft occasioned by anythingdoneoromittedtobedoneorpurportingtohavebeen done by a Customs officer, constable, member of the Armed Forces, authorised person, or person lawfully assisting in the exerciseofanypowerconferredonhimorherbythisActunless he or she has not acted in good faith or has acted without reasonable care. Compare: 1966 No 19 s 228A; 1971 No 42 s 10 Section175: amended,on8December2009,bysection24oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
175A Seizure and detention of dangerous civil aviation goods
- (1)
- A Customs officer may seize and detain goods that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
- (a)
- aredangerouscivilaviationgoodsthatmaynotbelawfully carried on an aircraft; and
- (b)
- are proposed to be carried by an operator.
- (2)
- IfaCustomsofficerdetainsgoodsundersubsection(1),heor she must, as soon as practicable, deliver those goods into the custody of the Aviation Security Service or the operator.
- (3)
- Oncegoodshavebeendeliveredundersubsection(2),responsibility for them passes from the Customs to the Aviation Security Service or to the operator.
- (4)
- In this section,—
AviationSecurityServicehasthesamemeaningasin section 2 of the Civil Aviation Act 1990 dangerouscivilaviationgoodshasthesamemeaningasdan
gerous goods in section 2 of the Civil Aviation Act 1990 operator has the same meaning as in section 2 of the Civil Aviation Act 1990. Section175A: substituted,on6March2007,bysection16oftheCustomsand Excise Amendment Act 2007 (2007 No 9).
175B Unlawful travel document
(1) In this section— false, in relation to a travel document, means that the travel documentcontainsinformationpurportingtorelatetotheperson to whom it was issued (being information supplied by or
on behalf of the person as part of or in connection with the person’s application for the document) that—
- (a)
- is false; or
- (b)
- relates in fact to some other person forged, inrelation to a traveldocument, meansthatthe travel document—
- (a)
- hasnotbeenissuedbythegovernmentbywhichitpurports to have been issued; or
- (b)
- has been altered without authority misused,inrelationtoatraveldocument,meansthatthetravel document has been, is being, or is intended to be used for the
purposesofidentificationbyapersonwhoisnotthepersonin respect of whom the document was issued travel document means any document that is or purports to
be—
- (a)
- a New Zealand travel document within the meaning of the Passports Act 1992; or
- (b)
- apassport(withinthemeaningofthatAct)thathasbeen issued by the government of a country other than New Zealand; or
- (c)
- acertificateofidentity(withinthemeaningofthatAct) that has been issued by the government of a country other than New Zealand; or
- (d)
- a refugee travel document that has been issued by the government of a country other than New Zealand unlawful travel document means—
- (a)
- atraveldocumentthatisfalse,forged,ormisused;and
- (b)
- includesanyiteminvolvedintheproductionofadocumentreferredtoinparagraph(a)orintheunauthorised alteration of a travel document.
- (2)
- ACustomsofficermayretainorseizeanydocumentpresented for inspection if the Customs officer has reasonable cause to suspect that the document is an unlawful travel document.
- (3)
- ACustomsofficermayseizeanygoodsfoundinthecourseof a search or examination under this Act if the Customs officer has reasonable cause to suspect that the goods are unlawful travel documents.
- (4)
- Sections 22, 139, 140, 144, 145, 148, and 149B must each be read as if unlawful travel documents were prohibited goods.
- (5)
- Anydocumentsorgoodsretainedorseizedunderthissection must be dealt with in accordance with section 175C.
- (6)
- Section175C(2)to(5) applywithallnecessarymodifications to any documents or goods retained or seized under this section. Section 175B: inserted, on 6 March 2007, by section 16 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
175C Seizure and detention of goods suspected to be certain risk goods or evidence of commission of certain offences
- (1)
- A Customs officer may seize and detain goods or documents that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
- (a)
- are risk goods (within the meaning of the Biosecurity Act 1993) for which no biosecurity clearance has been given under that Act; or
- (b)
- are evidence of the commission of 1 or more offences under 1 or more of the following enactments:
- (iv)
- section 342(1)(c) or 345(1) of the Immigration Act 2009:
- (v)
- section 37 or 43 of the Medicines Act 1981:
- (vi)
- section29A , 30 ,or 31 ofthePassportsAct1992.
- (2)
- A Customs officer who detains goods under subsection (1) must, as soon as practicable, deliver thosegoodsinto the custody of the appropriate person specified in subsection (4).
- (3)
- Oncegoodshavebeendeliveredtoapersonundersubsection (2), responsibility for those goods passes to that person.
- (4)
- The appropriate person referred to in subsection (2) is—
- (a)
- iftheCustomsofficerbelievesthatsubsection(1)(b)(ii), (iv), or (vi) applies to the goods, a constable; and
- (b)
- if the Customs officer believes that another provision of subsection (1) applies to the goods, an appropriately authorisedofficerwhoholdsofficeundertheActspecified in that provision or is employed by the department of State that administers the Act.
- (5)
- Section 199 of the Summary Proceedings Act 1957 applies withanynecessarymodificationstogoodsdetainedundersubsection (1). Section 175C: inserted, on 6 March 2007, by section 16 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
Section 175C(1)(b)(iv): substituted, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
Section 175C(4)(a): amended, on 8 December 2009, by section 24 of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Part 13 Offences and penalties
Offences in relation to Customs
176 Threatening or resisting Customs officer
(1) Every person commits an offence who—
- (a)
- threatens or assaults; or
- (b)
- by force resists or intentionally obstructs or intimidates,—
any Customs officer in the execution of his or her duties or a person acting in the officer’s aid.
(2) Every person who commits an offence against this section is liableonconvictiontoimprisonmentforatermnotexceeding 12 months or to a fine not exceeding $15,000. Compare: 1966 No 19 s 238
177 Obstructing Customs officer or interfering with Customs property
- (1)
- Every person commits an offence who,—
- (a)
- otherwise than by force, intentionally obstructs any Customs officer acting in the execution of his or her duties; or
- (b)
- intentionally interferes with any equipment, vehicle, craft, dog, communications system, or other aid used, or intended for use, by the Customs; or
- (c)
- does any act with the intention of impairing the effectiveness of any equipment, vehicle, craft, dog, communicationssystem,orotheraidused,orintendedforuse, by the Customs.
- (2)
- Every person who commits an offence against this section is liableonconvictiontoimprisonmentforatermnotexceeding 3 months or to a fine not exceeding $1,000. Compare: 1966 No 19 s 239; 1982 No 112 s 17
Section 177(1)(a): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
177A False allegation or report to Customs officer
(1) Every person commits an offence who,—
- (a)
- contrary to the fact and without a belief in the truth of thestatement,makesorcausestobemadetoaCustoms officerawrittenorverbalstatementallegingthatanoffence has been committed; or
- (b)
- with the intention of causing wasteful deployment, or of diverting deployment, of the Customs personnel or resources, or being reckless as to that result,—
- (i)
- makesastatementtoanypersonthatgivesriseto seriousapprehensionfortheperson’sownsafety or the safety of any person or property, knowing that the statement is false; or
- (ii)
- behaves in a manner that is likely to give rise to suchapprehension,knowingthatsuchapprehension would be groundless.
(2) Every person who commits an offence against this section is liableonconvictiontoimprisonmentforatermnotexceeding 3 months or to a fine not exceeding $2,000. Compare: 1981 No 113 s 24 Section177A:inserted,on8December2009,by section20 oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
178 Personation of Customs officer
(1) Every person commits an offence, who,—
- (a)
- notbeingaCustomsofficerforthepurposesofthisAct, bywords,conduct,ordemeanourpretendstobeaCustomsofficeror wearsoruses theuniform,name,designation, or description of a Customs officer; or
- (b)
- withoutauthorityrepresentsanycraft,vehicle,orother conveyance as being in the service of the Customs.
(2) Every person who commits an offence against this section is liableonconvictiontoimprisonmentforatermnotexceeding 12 months or to a fine not exceeding $15,000. Compare: 1966 No 19 s 241; 1982 No 112 s 17 Section 178(1)(a): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
179 Counterfeit seals, stamps, markings, substances, or devices
- (1)
- Everypersoncommitsanoffencewho,withoutlawfulauthority or excuse, has in his or her possession, or makes, or uses any counterfeit seal, stamp, marking, substance, or device in imitation of or closely resembling any seal, stamp, marking, substance, or device used by the Customs for the purposes of this Act.
- (2)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $2,000:
- (b)
- in the case of a body corporate, to a fine not exceeding
$12,000. Compare: 1966 No 19 s 251; 1982 No 112 s 17
Section 179 heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section179(1): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
180 Obligations of persons arriving in or departing from New Zealand
- (1)
- Everypersoncommitsanoffencewhowilfullyfailstocomply withany requirementimposedonthatpersonbyor underany of sections 27 to 32C (other than section 32A).
- (2)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. Compare: 1966 No 19 s 212(2); 1982 No 112 s 17
Section 180(1): amended, on 6 March 2007, by section 31 of the Customs and Excise Amendment Act 2007 (2007 No 9).
181 Unauthorised presence in certain Customs controlled areas
(1) Everypersoncommitsanoffencewho,withoutthepermission of a Customs officer, enters into, or remains in when directed by a Customs officer to leave, a Customs controlled area licensed for—
- (a)
- the temporary holding of imported goods for the pur poses of the examination of those goods under section 151 (including the holding of the goods while they are awaiting examination); or
- (b)
- the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
- (c)
- the processing of craft arriving in or departing from NewZealandortheloadingorunloadingofgoodsonto or from such craft,—
when that area is being, or is about to be, used for any of the purposes for which it is licensed.
(2) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. Compare: 1966 No 19 s 248A; 1973 No 110 s 7
182 Unauthorised access to or improper use of Customs computerised entry processing system
- (1)
- Every person commits an offence who,—
- (a)
- knowingly and without lawful authority by any means gains access to or attempts to gain access to any Customs computerised entry processing system; or
- (b)
- having lawful access to any Customs computerised entry processing system, knowingly uses or discloses information obtained from such a computer system for a purpose that is not authorised; or
- (c)
- knowing that he or she is not authorised to do so, receives information obtained from any Customs computerised entry processing system, and uses, discloses, publishes, or otherwisedisseminates such information.
- (2)
- Every person who commits an offence against this section is liable on conviction on indictment,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 2 years or to a fine not exceeding $15,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000.
183 InterferencewithCustomscomputerisedentryprocessing system
- (1)
- Every person commits an offence who—
- (a)
- by any means knowingly falsifies any record or information stored in any Customs computerised entry processing system; or
- (b)
- knowingly damages or impairs any Customs computerised entry processing system; or
- (c)
- knowingly damages or impairs any duplicate tape or disc or other medium on which any information obtained from a Customs computerised entry processing systemisheldorstoredotherwisethanwiththepermission of the chief executive.
- (2)
- Every person who commits an offence against this section is liableonconvictiononindictmenttoimprisonmentforaterm not exceeding 3 years or to a fine not exceeding $25,000.
184 Offences in relation to security of, or unauthorised use of, unique user identifiers
- (1)
- AregistereduserofaCustomscomputerisedentryprocessing system who fails to comply with or acts in contravention of any condition imposed by the chief executive relating to the securityofthatregistereduser’suniqueuseridentifiercommits an offence.
- (2)
- A person who,—
- (a)
- notbeingaregistereduser,usesauniqueuseridentifier; or
- (b)
- being a registered user, uses the unique user identifier
of any other registered user,— to authenticate a transmission of information to the Customs computerised entry processing system commits an offence.
(3) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000.
Offences in relation to Customs officers’ powers
185 Failure to answer questions
- (1)
- Every person commits an offence who, when required under this Act to answer any question put to that person,—
- (a)
- withoutreasonableexcuse,failsorrefusestoanswerit; or
- (b)
- gives an incorrect answer.
- (2)
- Itisadefencetoaprosecutionforanoffenceagainstthissectionifthepersonprovesthatheorshedidnot,whenrequiredto answer the question, have the information required to answer the question in his or her knowledge, possession, or control, or honestly and reasonably believed that the answer he or she gave was, in all the circumstances, correct at that time.
- (3)
- It is not a reasonable excuse for the purposes of subsection (1)(a) if a person fails or refuses to answer a question on the groundthattoanswerthequestionwouldormightincriminate or tend to incriminate that person.
- (4)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $1,000; and
- (b)
- in the case of a body corporate, to a fine not exceeding $5,000.
Compare: 1966 No 19 ss 19, 212(2), 212A(2), 218(4), 255; 1985 No 145 s 14(2); 1990 No 89 s 4; 1994 No 100 ss 7, 8
186 Failure to produce evidence of identity, entitlement to travel, or other matters
(1) Everypersoncommitsanoffencewhofailswithoutreasonable excuse to comply with a demand made under section 147 or section 147A.
(2) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. Compare: 1966 No 19 s 218B; 1994 No 100 s 9 Section186heading: amended,on2July2004,bysection36(1)oftheCustoms and Excise Amendment Act 2004 (2004 No 55).
Section186(1): amended, on2July2004,bysection36(2)oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
187 Failure to produce or account for goods
- (1)
- Every person commits an offence who fails or refuses to produce or account for any goods when required to do so under section 152(2) or section 153 or section 154.
- (2)
- Itisadefencetoaprosecutionforanoffenceagainstthissectionifthepersonprovesthatheorshedidnothavepossession orcontrolofthegoodsorwasotherwiseunable,forgoodreason, to comply with the chief executive’s requirements.
(3) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1966 No 19 s 204(3); 1982 No 112 s 17 Section 187(1): amended, on 9 October 2002, by section 18(a) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section187(1): amended, on 9October 2002, bysection 18(b) of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
188 Failure to comply with requisition
- (1)
- Everypersoncommitsanoffencewhofailsorrefusestocomplywitharequirementofthechiefexecutiveunder section160 or section 161.
- (2)
- Itisadefencetoaprosecutionforanoffenceagainstthissection if the defendant proves that he or she did not have possession or control of the documents or information or did not haveknowledgeoftherelevantdocuments,books,orrecords.
- (3)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $1,000:
- (b)
- in the case of a body corporate, to a fine not exceeding
$5,000. Compare: 1966 No 19 s 218(4); 1985 No 145 s 14
188A Failure or refusal to remain at place
(1) A person commits an offence who—
- (a)
- fails or refuses to remain at the place that is being searched undersection168(1)(a) untiltheearlierof the events specified in section 168(3A)(a) and (b); or
- (b)
- fails or refuses to remain at the place where that per sonisbeingsearched undersection168(3)(b)untilthat search is completed.
(2) Every person who commits an offence against this section is liable on conviction to a term of imprisonment not exceeding 3 months, or to a fine not exceeding $1,000, or both. Compare: 1998 No 110 s 59(1)(a) Section 188A: inserted, on 8 January 2003, by section 19 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Offences in relation to Customs controlled areas
189 Use of area without licence
- (1)
- Everypersonwhocontravenes section10 commitsanoffence.
- (2)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $10,000.
190 Failure to comply with conditions of licence
- (1)
- Every person commits an offence who fails to comply with, or acts in contravention of, any term, condition, or restriction subject to which a licence has been grantedunder section 12.
- (2)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $1,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $5,000.
Offences in relation to arrival and departure ofcraft and persons
Heading: amended,on6March2007,bysection32oftheCustomsandExcise Amendment Act 2007 (2007 No 9).
191 Offences in relation to arrival of craft
- (1)
- Every person commits an offence who,—
- (a)
- being the person in charge of any craft, fails to comply withanyofthefollowingrequirementsin section21(1) (which relates to advice of arrivan( �/span>:
- (i)
- togiveadvancenoticeofanyorallofthematters prescribed; or
- (ii)
- to give advance notice in the form and manner approved in writing by the chief executive; or
- (iv)
- to proceed to a Customs place; or
- (v)
- to proceed as directed by a Customs officer:
- (b)
- being the person in charge of, or the owner of, or a member of the crew of, ora passenger on, any craft,—
- (i)
- refuses to answer any question put to that personbyaCustomsofficerundersubsection(2)(a) of section 22 (which relates to a requirement to answerquestions)orknowinglygivesafalseanswer to the question; or
- (ii)
- failstocomplywithanyrequestmadeundersubsection (2)(b) of that section:
- (c)
- being the master of a ship, fails to comply with any directionofaCustomsofficerundersubsection(1)orsub section (4) of section 23 (which relates to the bringing to of a ship), or fails to comply with subsection (3) of that section:
- (d)
- being the person in charge of any craft, fails to comply with section 24(1) (which relates to the arrival of craft at a nominated Customs place only):
- (e)
- being a member of the crew of, or a passenger on, any craft, or being any other person (other than a Customs officer), acts in contravention of section 24(2):
- (f)
- being a person in charge of any craft, fails to comply with, or acts in contravention of, section 25(2) (which relatestocraftarrivingataplaceotherthananominated Customs place):
- (g)
- being a member of the crew of, or a passenger on, any craft, acts in contravention of section 25(3) or (4):
- (h)
- being the person in charge of or the owner of any craft,—
- (i)
- fails to comply with subsection (2)(a) of section 26 (which relates to inward reports); or
- (ii)
- fails to obey a Customs direction given under subsection (2)(b) of that section.
- (2)
- Every person who commits an offence against paragraph (a), (c), or (d) of subsection (1) is liable on conviction,—
- (a)
- inthecaseofanindividual,toimprisonmentforaterm not exceeding 12 months or to a fine not exceeding $15,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $75,000.
- (3)
- Every person who commits an offence against subsection (1)(b) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $15,000.
- (4)
- Every person who commits an offence against paragraph (e), (f),(g),or(h)ofsubsection(1)isliableonconvictiontoafine not exceeding $5,000.
Section191(1)(a): substituted, on 6 March2007, bysection17ofthe Customs and Excise Amendment Act 2007 (2007 No 9).
Section 191(1)(e): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
Section191(1)(e): amended,on2July2004,bysection37ofthe Customsand Excise Amendment Act 2004 (2004 No 55).
192 Offences in relation to inward report
(1) If—
- (a)
- an inward report delivered pursuant to section 26 is er roneous, misleading, or defective in any material particular; or
- (b)
- adocumentdeliveredinsupportofthereportisnotgen
uine or is erroneous or misleading,— thepersoninchargeofthecraftandtheownerofthecrafteach commits an offence.
(2) Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000:
- (b)
- in the case of a body corporate, to a fine not exceeding
$15,000. Compare: 1966 No 19 s 45(4); 1982 No 112 s 17
193 Offences in relation to departure of craft
- (1)
- Every person commits an offence who,—
- (a)
- beingthepersoninchargeofanycraft,contravenes sec tion 33 (which relates to clearance of craft):
- (b)
- being the person in charge of any craft,—
- (i)
- fails to comply with section 34(a) (which relates to outward reports); or
- (ii)
- refuses to answer any question put to that per son by a Customs officer under section 34(b) or knowingly gives a false answer to the question; or
- (c)
- beingapersoninchargeoforamemberofthecrew,of anycraft,failstocomplywith section35 (whichrelates to boarding of outward craft):
- (d)
- being a person in charge of any craft, fails to comply withademandmadebyaCustomsofficerunder section 36 (which relates to the production of a certificate of clearance),orrefusestoansweranyquestionputtothat person under that section or knowingly gives a false answer to the question:
- (e)
- beingapersoninchargeofanycraft,actsincontraventionof section37 (whichrelatestothedepartureofcraft only from a Customs place).
- (2)
- Every person who commits an offence against paragraph (a), (c), or (e) of subsection (1) is liable on conviction to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000.
- (3)
- Every person who commits an offence against paragraphs (b) or (d) of subsection (1) is liable on conviction to a fine not exceeding $5,000. Section193(1)(b): substituted,on6March2007, bysection18oftheCustoms
and Excise Amendment Act 2007 (2007 No 9).
194 Offences in relation to outward report
(1) If—
- (a)
- an outward report delivered pursuant to section 34 is erroneous,misleading,ordefectiveinanymaterialparticular; or
- (b)
- any document delivered in support of the report is not
genuine or is erroneous or misleading,— thepersoninchargeofthecraftandtheownerofthecrafteach commits an offence.
(2) Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000; and
- (b)
- in the case of a body corporate, to a fine not exceeding
$15,000. Compare: 1966 No 19 s 73
194A Failure to comply with requirement to cease using electronic communication device
- (1)
- Every person commits an offence who fails to comply with any requirement imposed on that person by or under section 32A(3) .
- (2)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. Section 194A: inserted, on 6 March 2007, by section 19 of the Customs and
Excise Amendment Act 2007 (2007 No 9).
195 Defences
It is a defence to any prosecution for an offence against sec tions 191 to 194A if the defendant proves—
- (a)
- that, in any case where it is alleged that anything required to be done was not done, the defendant took all reasonable steps to ensure that it was done; or
- (b)
- that,inanycasewhereitisallegedthatanythingunlawfulwasdone,thedefendanttookallreasonablestepsto ensure that it was not done.
Section 195: amended, on 6 March 2007, by section 33 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Other offences
196 Adapting craft for smuggling
(1) IfanycraftcomestoorisfoundwithinNewZealandhaving—
- (a)
- anypartorplaceadaptedforthepurposeofconcealing goods or persons; or
- (b)
- any hole, pipe, or device adapted for the purpose of
concealing goods or persons,— the person in charge and the owner of the craft each commits an offence.
(2) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $10,000. Compare: 1966 No 19 s 250
197 Interference with seals, etc
(1) Whereanyfastening,lock,mark,seal,marking,substance,or device that has been used by a Customs officer in relation to any goods or on a hatchway, opening, or other place or de
237
vice on any craft is, without the authority of a Customs officer,opened,altered,broken,orerasedbyanypersonwhilethe craft is within NewZealand,the person so acting andtheperson in charge of the craft each commits an offence.
(2) Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1966 No 19 s 209(2) Section 197 heading: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section197(1): amended,on8December2009,bysection4(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
198 Interference with cargo
(1) If at any time after any craft carrying goods from a point outside New Zealand arrives within New Zealand, and before a report is made in accordance with section 26,—
- (a)
- any cargo is interfered with; or
- (b)
- anyalterationismadeinthestorageofgoodscarried,so astofacilitatetheunloadingofanyofthegoodsbefore the report has been made; or
- (c)
- any of the goods are staved, removed, destroyed, or
thrown overboard, or any package is opened,— thepersonsoactingandthepersoninchargeofthecrafteach commits an offence.
- (2)
- Subsection (1) does not apply if the act—
- (a)
- was authorised by the chief executive or a Customs officer; or
- (b)
- was required by any statutory or other requirement relating to navigation; or
- (c)
- was compelled by accident, stress of weather, or other necessity.
- (3)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1966 No 19 s 40
199 Unloading goods without authorisation
- (1)
- Everypersonwhoactsincontraventionof section43 commits an offence.
- (2)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1966 No 19 s 50(4)
200 Offences in relation to manufacture, movement, and storage of goods
- (1)
- Every person commits an offence who—
- (a)
- fails to comply with subsection (1) or subsection (4) of section 18 (which relates to Customs facilities in Cus toms controlled areas): (ab) fails to comply with subsection (1) or subsection (3) of section 19H (which relates to Customs facilities in CASEs):
- (b)
- acts in contravention of section 46 (which relates to transportation of imported goods):
- (c)
- actsincontraventionof section47 (whichrelatestothe removal of goods from a Customs controlled area):
- (d)
- takes goods out of a Customs controlled area or does anyactinrelationtogoodstakenoutofaCustomscontrolled area that constitutes a contravention of the permissiongrantedbythechiefexecutiveunder section48 (which relates to the temporary removal of goods from a Customs controlled area):
- (e)
- manufactures any excisable goods in contravention of section 68 (which relates to manufacture of excisable goods).
- (2)
- Every person who commits an offence against paragraphs (a) to(d)ofsubsection(1)(otherthananoffenceunderparagraphs
- (b)
- to (d) involving goods that are tobacco) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $25,000.
(2A) Every person who commits an offence against subsection (1)(b), (c), or(d) involving goodsthataretobacco isliable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $20,000, or to both; or
- (b)
- in the case of a body corporate, to a fine not exceeding $100,000.
- (3)
- Every person who commits an offence against paragraph (e) of subsection (1) (other than an offence relating to goods that are tobacco) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $25,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
- (4)
- Every person who commits an offence against subsection (1)(e) involving goods that are tobacco is liable on conviction,—
- (a)
- in the case of an individual, to a term of imprisonmentnotexceeding6monthsortoafinenotexceeding $20,000, or to both; or
- (b)
- in the case of a body corporate, to a fine not exceeding $100,000.
- (5)
- Toavoiddoubt,inthissection, tobacco meansalltobacco(as defined in section 2(1)), whether manufactured or not manu factured. Section 200(1)(a): substituted, on 2 July 2004, by section 38 of the Customs
and Excise Amendment Act 2004 (2004 No 55).
Section200(1)(ab): inserted,on2July2004,bysection38oftheCustomsand Excise Amendment Act 2004 (2004 No 55).
Section 200(2): amended, on 24 September 2009, by section 11(1) of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section200(2A):inserted,on24September2009,by section11(2) oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 200(3): amended, on 24 September 2009, by section 11(3) of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section200(4): added,on24September2009,bysection11(4)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section200(5): added,on24September2009,bysection11(4)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
201 Interference with goods
- (1)
- Every person commits an offence who, except with the permission of a Customs officer,—
- (a)
- makes any alteration in the condition of goods subject to the control of Customs; or
- (b)
- interfereswith,includingbywayofadditiontoortaking away from, such goods; or
- (c)
- unpacks or repacks such goods; or
- (d)
- removessuchgoodsfromanyplaceinwhichaCustoms officer has directed that the goods are to be stored.
- (2)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding,—
- (a)
- in the case of an individual, $5,000:
- (b)
- in the case of a body corporate, $25,000. Compare: 1966 No 19 s 248; 1983 No 41 s 8
202 Contravention of direction of chief executive under section 97
- (1)
- Any purchaser who, except with the consent of the chief executive,takesanyactionincontraventionofa directiongiven bythechiefexecutiveunder section97(5) ,commitsanoffence and is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $15,000.
- (2)
- Anypurchaserwho,knowinglyandwithouttheconsentofthe chief executive, takes any action in contravention of a directiongivenbythechiefexecutiveunder section97(5) ,commits an offence and is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $15,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to an amount not exceeding 3 times the value of the goods to which the offence relates.
203 Offences in relation to entries
- (1)
- Every person commits an offence who—
- (a)
- fails to make an entry required under this Act:
- (b)
- makesanentryrequiredunderthisActthatiserroneous or defective in a material particular.
- (2)
- It is a defence to a prosecution for an offence against subsection (1) if the person proves—
- (a)
- that, in the case of a prosecution for an offence against subsection (1)(a), the person took all reasonable steps to ensure that an entry was made; or
- (b)
- that, in the case of a prosecution for an offence against subsection (1)(b), the person took all reasonable steps to ensure that the entrywas not erroneous ordefective.
- (3)
- Every person who commits an offence against subsection (1) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $1,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $5,000.
- (4)
- Every person commits an offence who is concerned in the making of an entry that the person knows is erroneous or defective in a material particular.
- (5)
- Every person who commits an offence against subsection (4) is liable on conviction,—
- (a)
- inthecaseofanindividual,toimprisonmentforaterm notexceeding6monthsorafinenotexceeding$10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3
timesthevalueofthegoodstowhichtheoffencerelates. Compare: 1966 No 19 ss 21, 21A; 1986 No 44 s 6
204 Offences in relation to declarations and documents
- (1)
- Every person commits an offence who—
- (a)
- makes a declaration or a written statement under this Act that is erroneous in a material particular:
- (b)
- producesordeliverstoaCustomsofficeranydocument that is not genuine:
- (c)
- producesordeliverstoaCustomsofficeranydocument that is erroneous in any material particular.
- (2)
- It is a defence to a prosecution for an offence against subsection(1)ifthepersonprovesthatthepersontookallreasonable steps to ensure—
- (a)
- thatthedeclaration,statement,ordocument,asthecase may be, was not erroneous; or
- (b)
- in the case of a prosecution for an offence against subsection (1)(b), that the document was genuine.
- (3)
- Every person who commits an offence against subsection (1) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $1,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $5,000.
- (4)
- Every person commits an offence who—
- (a)
- makes a false declaration under this Act, knowing it to be false:
- (b)
- producesordeliverstoaCustomsofficeranydocument that is not genuine, knowing that it is not genuine:
- (c)
- producesordeliverstoaCustomsofficeranydocument that is erroneous in any material particular, knowing that it is erroneous.
- (5)
- Every person who commits an offence against subsection (4) is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
205 Offences in relation to records
- (1)
- Every person commits an offence who fails to keep records that are required to be kept by section 95.
- (2)
- Every person who commits an offence against subsection (1) is liable on conviction,—
- (a)
- inthecaseofthefirstconvictionofthatperson,toafine not exceeding $2,000:
- (b)
- in the case of the second conviction, to a fine not exceeding $4,000:
- (c)
- inthecaseofeverysubsequentconviction,toafinenot exceeding $6,000.
- (3)
- Every person commits an offence who—
- (a)
- fails without reasonable excuse to make available to the Customs, on the request of a Customs officer, the records that are required to be kept by section 95:
- (b)
- fails, when requested by a Customs officer, to operate any mechanical, or electronic device on which any records are, or information is, stored for the purpose of enabling the Customs officer to obtain those records or that information.
- (4)
- Every person who commits an offence against subsection (3) is liable on conviction,—
- (a)
- inthecaseofthefirstconvictionofthatperson,toafine not exceeding $2,000:
- (b)
- inthecaseofthesecondconvictionofthatperson,toa fine not exceeding $4,000:
- (c)
- in the case of any subsequent conviction, to a fine not exceeding $6,000.
- (5)
- Everypersoncommitsanoffencewho,withintenttodefeatthe purposes of this Act, destroys, alters, or conceals any book, document, or record required to be kept under this Act, or sends or attempts to send out of New Zealand any such book, document, or record.
- (6)
- Everypersonwhocommitsanoffenceundersubsection(5)is liableonconvictiononindictmenttoimprisonmentforaterm not exceeding 2 years or to a fine not exceeding $50,000.
- (7)
- If, in any prosecution for an offence alleged to have been committed against subsection (5), it is proved that the person charged with the offence has destroyed, altered, or concealed any book, document, or record, or has sent, or attempted to send, out of New Zealand, any such book, document, or record, it shall be presumed in the absence of evidence to the contrary that in so doing that person intended to defeat the purposes of this Act.
205A Offences relating to failure to give Customs access to information
- (1)
- Every person commits an offence who fails, without reasonable excuse, to give the Customs access to information under any of sections 38D and 38E and 95A.
- (2)
- Everypersonwhocommitsanoffenceundersubsection(1)is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $15,000.
- (3)
- Every person commits an offence who fails, without reasonable excuse, to give the Customs access to information under anyof sections38D and 38E and 95A intheformandmanner prescribed.
- (4)
- Everypersonwhocommitsanoffenceundersubsection(3)is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $5,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $15,000.
Section 205A: inserted, on 1 October 2004, by section 39 of the Customs and Excise Amendment Act 2004 (2004 No 55).
205B Offence relating to disclosing whether required to give Customs access to information
- (1)
- This section applies to a person if the person is a person concernedinthemovementofgoods,persons,orcraft(asdefined in section 38A).
- (2)
- Thepersonmustnotdisclosetoanotherpersonwhoisnotthe chiefexecutive,aCustomsofficer,oranagentoremployeeof the person—
- (a)
- whetherthepersonisapersontowhom section38D or section 38E applies; or
- (b)
- whetherthepersonhasbeenexemptedfromcomplying with obligations under that section.
- (3)
- Iftheperson,withoutreasonableexcuse,contravenessubsection (2), the person commits an offence and is liable on conviction to a fine not exceeding,—
- (a)
- in the case of an individual, $5,000:
- (b)
- in the case of a body corporate, $25,000.
Section 205B: inserted, on 1 October 2004, by section 39 of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 205B(2): amended, on 8 December 2009, by section 5(2) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
206 Possession of incomplete documents
- (1)
- Everypersoncommitsanoffencewho,withoutlawfulauthority or excuse, has in his or her possession or brings into New Zealandanyuncompleted documentorformcapableofbeing used for any purpose under this Act if the document is signed or certified or bears any such mark or inscription to indicate that it is correct or authentic.
- (2)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1966 No 19 s 251A; 1985 No 145 s 16
207 Offences in relation to use of goods
- (1)
- WhereunderanyprovisionofthisActorofthe TariffAct1988 goodsare,ifenteredforaparticularpurposeorunderanyconditionimposedbytheMinisterorotherresponsibleMinisterof the Crown, exempt from duty or liable to a lower rate of duty than if entered otherwise than for that purpose or under that condition, and any goods have been entered under that provision, every person commits an offence who knowingly—
- (a)
- uses or deals with those goods for a purpose other than that for which they have been so entered; or
- (b)
- failstocomplywithaconditionimposedbytheresponsible Minister in respect of the goods so entered.
- (2)
- Whenever beer is entered as exempt from excise duty under section 73(2), or wine is entered as exempt from excise duty undersection73(2A),thebeerorthewineis,forthepurposes of this section, to be regarded as having been entered for the purpose of the personal use of the individual who manufacturedthebeerorthewineandnotforsaletoanyotherperson.
- (3)
- Every person who commits an offence against this section is liableonconvictiontoafinenotexceedinganamountequalto 3timestheamountofthedutythatwouldhavebeenpayableif
thegoodshadbeenenteredotherwisethanundertheprovision underwhichtheywereentered,orafinenotexceeding$5,000, whichever sum is the greater. Compare: 1966 No 19 s 252
Section207(2): substituted,on15November2000,bysection6oftheCustoms and Excise Amendment Act (No 2) 2000 (2000 No 58).
208 Provisionsrelatingtooffencesagainstsections203to207
For the purposes of this Act,—
- (a)
- every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making an entry is deemed to form part of that entry:
- (b)
- everyamendmentofanentryisdeemedtoformpartof thatentry,butanamendmenttoanentrydoesnotrelieve a person fromliabilitytothe impositionof a penalty or liabilitytoseizureofgoodsorcriminalliabilityincurred in respect of the entry before its amendment.
Compare: 1966 No 19 s 21(3), (4)
209 Offences in relation to importation or exportation of prohibited goods
(1) Every person commits an offence who—
- (a)
- imports into New Zealand or unships or lands in New Zealand goods the importation of which is prohibited by or under section 54; or
- (b)
- exports, or transports with intent to export, goods from New Zealand the exportation of which is prohibited by or under section 56; or
- (c)
- is knowingly concerned in any importation, exportation, transportation, shipment, unshipment, or landing of goods (other than objectionable publications) to which paragraph (a) or (b) applies; or (ca) fails, in breach of section 56(2F), to inform the Sec retary of Foreign Affairs and Trade that any goods or electronic publications he or she wishes to export are intended for or may have any of the uses described in an order made under section 56(2)(c); or
- (d)
- without lawful justification or excuse, removes from a Customs controlled area imported goods the import ation of which is prohibited by or under section 54; or
- (e)
- is knowingly concerned or conspires, in the removal from a Customs controlled area of goods (other than objectionable publications) the importation of which is prohibited by or under section 54; or
- (f)
- commits a breach of, or fails to comply with, a term or condition on or subject to which a licence, permit, orconsenthasbeengranted,underanOrderinCouncil made under section 54(2) or section 56(2); or
- (g)
- isknowinglyconcernedinabreachorfailuretocomply
to which paragraph (f) applies. (1A) Every person commits an offence who—
- (a)
- is knowingly concerned in any importation, exportation, transportation, shipment, unshipment, or landing of an objectionable publication; or
- (b)
- isknowinglyconcernedintheremovalfromaCustoms controlled area of an objectionable publication or conspires to remove an objectionable publication from a Customs controlled area.
(1B) In this section, objectionable publication means, as the case requires, a publication as defined in section 2 of the Films, Videos, and Publications Classification Act 1993—
- (a)
- the importation of which is prohibited by or under sec tion 54; or
- (b)
- the exportation of which is prohibited by or under sec tion 56.
- (2)
- Every person who commits an offence against any of paragraphs (c), (e), or (g) of subsection (1) is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
- (3)
- Every person who commits an offence against paragraph (a), (b),(ca),(d),or(f)ofsubsection(1)isliableonconviction,—
- (a)
- in the case of an individual to a fine not exceeding $5,000; or
- (b)
- in the case of a body corporate to a fine not exceeding $10,000.
- (4)
- Itisnotadefenceinaprosecutionforanoffencereferredtoin subsection(3)thatthedefendanthadnoknowledgeornoreasonablecausetobelievethatthegoodsinrespectofwhichthe offence was committed were prohibitedimports or prohibited exports, as the case may be. (4A) However,itisadefenceinaprosecutionforanoffencerelating toanexportofgoodsprohibitedbyorunder section56(1)(c) if the defendant proves that, through no fault of the relevant exporter, the relevant exporter did not actually receive the Secretary’s notice of the prohibition sent under section 56(2D).
- (5)
- Everypersonwhocommitsanoffenceagainstsubsection(1A) is liable on conviction on indictment,—
- (a)
- inthecaseofanindividual,toimprisonmentforaterm not exceeding 5 years; or
- (b)
- in the case of a body corporate, to a fine not exceeding $100,000.
(6) Section 132A of the Films, Videos, and Publications Classifi cation Act 1993 (which specifies an aggravating factor to be taken into account in sentencing, etc, for certain publications offences)appliestoanoffenceagainstsubsection(1A)ofthis section, and an offence of that kind is also a relevant offence asdefinedin section145A(1) ofthatAct(whichrelatestoextraterritorial jurisdiction). Compare: 1966 No 19 ss 48(7), (8), 70(6) Section 209(1)(a): amended, on 22 February 2005, by section 42(1) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 209(1)(b): amended, on 22 February 2005, by section 42(2) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 209(1)(c): amended, on 22 February 2005, by section 42(4) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section209(1)(ca): inserted,on6March2007,bysection20(1)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section 209(1)(d): amended, on 22 February 2005, by section 42(1) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 209(1)(e): amended, on 22 February 2005, by section 42(1) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section 209(1)(e): amended, on 22 February 2005, by section 42(4) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Section209(1A):substituted,on17September2008,by section12 oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section209(1B):inserted,on22February 2005,bysection 42(3) of theFilms, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2).
Section 209(3): amended, on 6 March 2007, by section 20(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 209(4A): inserted, on 6 March 2007, by section 20(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 209(5): added, on 22 February 2005, by section 42(5) of the Films, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2).
Section 209(6): added, on 22 February 2005, by section 42(5) of the Films, Videos, and PublicationsClassification AmendmentAct 2005(2005 No 2).
209A Publications imported or exported in course of official duties
(1) Nothingin section209 makesitanoffenceforaNewZealand officialtodoeitherorbothofthefollowingthingsforthepurpose of, and in connection with, his or her official duties:
- (a)
- import a publication (whether with the involvement of an overseas official or not):
- (b)
- export a publication (for example, an electronic publication) to an overseas official.
(2) In this section,— New Zealand official means a person referred to in any of paragraphs (a) to (l) of section 131(4) of the Films, Videos, and Publications Classification Act 1993 overseas official means a person in a country other than New
Zealandwhoholdsanofficeinthatcountrythatcorrespondsto anofficereferredtoin section131(4) oftheFilms,Videos,and PublicationsClassificationAct1993,andwhoisexercisingor performing the duties, functions, or powers of that office
publicationhasthesamemeaningasin section2 oftheFilms, Videos, and Publications Classification Act 1993. Section 209A: inserted, on 9 October 2002, by section 20 of the Customs and
Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 209A heading: amended, on 22 February 2005, by section 43(1) of theFilms,Videos,andPublicationsClassificationAmendmentAct2005(2005 No 2).
Section 209A(1): substituted, on 22 February 2005, by section 43(2) of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
210 Offences in relation to exportation of goods
- (1)
- Every person commits an offence who—
- (a)
- acts in contravention of subsection (1), (5), or (6) of section 49 (which relates to entries required):
- (b)
- fails to comply with a request made under section 49(2)(b) :
- (c)
- fails,orisknowinglyconcernedinanyfailure,tocom ply withsection51(which requiresgoods for exportto be dealt with according to entry):
- (d)
- actsincontraventionof section52 (whichrelatestothe requirement for goods for export not to be landed):
- (e)
- is knowingly concerned in a contravention of section 117(3) (which relates to drawbacks of duty on certain goods).
- (2)
- Every person who commits an offence against paragraph (a), (b),(c),or(d)ofsubsection(1)isliableonconvictiontoafine not exceeding $5,000.
- (3)
- Every person who commits an offence against paragraph (e) of subsection (1) is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
Section 210(1)(a): amended, on 8 December 2009, by section 6(4) of the Cus toms and Excise Amendment Act 2009 (2009 No 61).
210A Offences in relation to Customs seals and Customs-approved secure exports schemes
- (1)
- Everypersoncommitsanoffencewho,withoutlawfuljustification or reasonable excuse,—
- (a)
- uses a Customs seal in relation to a package of goods otherwise than in accordance with the relevant notice of appointment under section 53A; or
- (b)
- alters, removes, damages, disposes of, or otherwise interferes with a Customs seal used in relation to a package of goods otherwise than in accordance with the relevant notice of appointment under section 53A; or
- (c)
- usesanapprovedsealormarkingsofthekindreferredto in section 53E(1)(b) in relation to a Customs-approved secure package otherwise than in accordance with the relevant Customs-approved secure exports scheme.
- (2)
- This subsection applies to a package if the package is—
- (a)
- apackageinrelationtowhichaCustomssealhasbeen lawfully used; or
- (b)
- a Customs-approved secure package in relation to which a seal or marking of the kind referred to in section 53E(1)(b) has been lawfully used.
- (3)
- Everypersoncommitsanoffencewho,withoutlawfuljustificationorreasonableexcuse,tampersorinterfereswithapackage to which subsection (2) applies by adding other goods to the goods in it when it was secured.
- (4)
- Every person who commits an offence against this section is liable on conviction to a fine not exceeding,—
- (a)
- in the case of an individual, $5,000:
- (b)
- in the case of a body corporate, $25,000.
Section210A:inserted,on2July2004,by section40 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
Section 210A(1)(a): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 210A(1)(b): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 210A(1)(c): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 210A(2)(a): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 210A(2)(b): amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
211 Defrauding the revenue of Customs
- (1)
- Every person commits an offence who does any act or omits to do any act for the purpose of—
- (a)
- evading, or enabling any other person to evade, payment of duty or full duty on goods:
- (b)
- obtaining, or enabling any other person to obtain, money by way of drawback or a refund of duty on goods to which that person or that other person is not entitled under this Act:
- (c)
- conspiring with any other person (whether that other personisinNewZealandornot)todefraudtherevenue of the Customs in relation to goods:
- (d)
- defraudinginanyothermannertherevenueoftheCustoms in relation to goods.
- (2)
- Every person who commits an offence against this section (other than an offence involving goods that are tobacco) is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
- (3)
- Everypersonwhocommitsanoffenceagainstthissectioninvolving goods that are tobacco is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $20,000, or to both; or
- (b)
- in the case of a body corporate, to a fine not exceeding $100,000.
- (4)
- To avoid doubt, in this section and sections 212 and 213, tobacco means all tobacco (as defined in section 2(1)), whether manufactured or not manufactured. Compare: 1966 No 19 s 243; 1983 No 41 s 24(1)
Section 211(2): amended, on 24 September 2009, by section 13(1) of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section211(3): added,on24September2009,bysection13(2)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section211(4): added,on24September2009,bysection13(2)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
212 Possession or custody of uncustomed goods or prohibited imports
- (1)
- Every person commits an offence who knowingly and without lawfuljustificationhas inhisor herpossession orcustody goodsthatthepersonknowsareuncustomedgoodsorprohibited imports.
- (2)
- Every person who commits an offence against this section (other than an offence involving goods that are tobacco) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
- (3)
- Everypersonwhocommitsanoffenceagainstthissectioninvolving goods that are tobacco is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $20,000, or to both; or
- (b)
- in the case of a body corporate, to a fine not exceeding
$100,000. Compare: 1966 No 19 s 253
Section 212(2): amended, on 24 September 2009, by section 14(1) of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section212(3): added,on24September2009,bysection14(2)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
213 Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
- (1)
- Everypersoncommitsanoffencewhoknowinglyandwithout lawful justification purchases, sells, exchanges, or otherwise acquires or disposes of, goods that the person knows are uncustomed goods or prohibited imports.
- (2)
- Every person who commits an offence against this section (other than an offence involving goods that are tobacco) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $10,000; or
- (b)
- in the case of a body corporate to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3 timesthevalueofthegoodstowhichtheoffencerelates.
- (3)
- Everypersonwhocommitsanoffenceagainstthissectioninvolving goods that are tobacco is liable on conviction,—
- (a)
- in the case of an individual, to imprisonment for a term not exceeding 6 months or to afinenot exceeding $20,000, or to both; or
- (b)
- in the case of a body corporate, to a fine not exceeding $100,000.
Section 213(2): amended, on 24 September 2009, by section 15(1) of the Cus toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section213(3): added,on24September2009,bysection15(2)oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
214 Possession or control of concealed goods
- (1)
- Every person commits an offence who knowingly conceals any goods that the person knows are dutiable or prohibited goods.
- (2)
- Every person who commits an offence against this section is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $10,000; or
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000; or
- (c)
- in either case, to a fine of an amount not exceeding 3
timesthevalueofthegoodstowhichtheoffencerelates. Compare: 1966 No 19 s 254; 1982 No 112 s 17
215 Offences in relation to seized goods
- (1)
- Every person commits an offence who, having custody of goods pursuant to section 226, acts in breach of any require ment of or imposedpursuant to subsection (8)of that section.
- (2)
- Every person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $5,000.
- (3)
- Every person commits an offence who, without the permissionofthechiefexecutive,takesorcarriesaway orotherwise convertstohisorherownusegoods,includinganyvehicleor craft, that have been seized as forfeited.
- (4)
- Everypersonwhocommitsanoffenceagainstsubsection(3)is liableonconvictiontoimprisonmentforatermnotexceeding 12 months, or to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. Compare: 1966 No 19 ss 277, 292
215A Offences in relation to certain detained goods
- (1)
- Every person commits an offence who, having custody of goods pursuant to section 166F(1), acts in breach of any requirementof orimposedpursuanttosection 166F(2)or(3).
- (2)
- Every person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $5,000.
- (3)
- Everypersoncommitsanoffencewho,withoutthepermission ofthechiefexecutive,takesorcarriesawayorotherwiseconvertstohisorherownusegoodstowhich section166F(2)and (3) applies.
- (4)
- Everypersonwhocommitsanoffenceagainstsubsection(3)is liableonconvictiontoimprisonmentforatermnotexceeding 12 months, or to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. Section215A:inserted,on2July2004,by section41 oftheCustomsandExcise
Amendment Act 2004 (2004 No 55).
216 Offences in relation to Customs Appeal Authorities
- (1)
- Everypersoncommitsanoffencewho,withintenttodeceive, makesanyfalseormisleadingstatementoranymaterialomission in any information given to a Customs Appeal Authority for the purposes of this Act.
- (2)
- Every person who commits an offence against subsection (1) is liable on conviction,—
- (a)
- in the case of an individual, to a fine not exceeding $15,000:
- (b)
- in the case of a body corporate, to a fine not exceeding $50,000.
- (3)
- Everypersoncommitsanoffencewho,afterbeingsummoned toattendtogiveevidencebeforeanAuthorityortoproduceto itanypapers,documents,records,orthings,withoutsufficient cause—
- (a)
- fails to attend in accordance with the summons; or
- (b)
- refusestobeswornortogiveevidence,orhavingbeen swornrefusestoanswer anyquestion thatthe person is lawfully required by the Authority to answer concerning the subject of the proceedings; or
- (c)
- failstoproduceanypaper,document,record,orthing.
- (4)
- NopersonsummonedtoattendproceedingsbeforeanAuthority shall be convicted of an offence against subsection (3) of this section unless at the time of the service of the summons, oratsomeotherreasonabletimebeforethedateonwhichthat personwasrequiredtoattend,therewasmadetothatpersona payment or tender of the amount fixed under section 265(2).
- (5)
- Every person commits an offence who—
- (a)
- wilfullyobstructsorhindersanAuthorityoranyperson authorisedbyanAuthorityinanyinspectionorexamination of papers, documents, records, or things pursuant to section 261(1)(a); or
- (b)
- without sufficient cause, fails to comply with any requirement of an Authority or any person authorised by an Authority made under section 261(1)(b); or
- (c)
- withoutsufficientcause,actsincontraventionoforfails to comply with any order made by an Authority under section 261(3) or any term or condition of the order.
- (6)
- Every person who commits an offence against subsection (3) orsubsection(5)isliableonconvictiontoafinenotexceeding $1,000.
Miscellaneous provisions relating to offences
217 Liability of officers of corporations
- (1)
- Forthepurposesofthissection,thetermcorporationincludes a company, trust, partnership, or other enterprise.
- (2)
- If a corporation commits an offence against any provision of thisAct,everydirector,manager,secretary,officer,oragentof thecorporationandeverypersonpurportingtoactinanysuch capacity,whoparticipatedin,directed,authorised,acquiesced in, or assented to the act or omission constituting the offence also commits an offence against that provision.
- (3)
- Every individual who commits an offence under this Act as provided by subsection (2) is liable on conviction to the penalty prescribed by the section creating the offence in respect of any individual who is convicted of the offence or, if no penalty is prescribed in respect of an individual, to the penalty prescribed for the offence.
- (4)
- A person may be convicted of the offence, even though the corporation has not itself been charged with, or convicted of, the offence. Compare: 1966 No 19 s 256
218 Liability of principal and agent
- (1)
- Everydeclarationmadeorotheractdonebyanagent,whether or not the agent is in New Zealand, in the course of his or her agencyinrelationtothereport,entry,orclearanceofanycraft or goods or any other matter under this Act is deemed also to have been made or done by the agent’s principal, and the principalisliableaccordinglytothepenaltiesimposedbythis Act.
- (2)
- Forthepurposesofthissection,theknowledgeorintentofthe agent is imputed to the principal in addition to the principal’s own knowledge or intent.
- (3)
- For the purposes of this section,—
- (a)
- an employee of the agent; or
- (b)
- apersonperforminganyfunctionoforfortheagent;or
- (c)
- a person acting under the instruction of the agent,— is deemed also to be the agent of the principal.
- (4)
- Where any person acts or purports to act as the agent of any otherpersoninrelationtothereport,entry,orclearanceofany craft or goods or any other matter under this Act, that person isliabletothesamepenaltiesasifheorsheweretheprincipal for whom he or she so acts or purports to act. Compare: 1966 No 19 s 235
219 Attempts AnattempttocommitanoffenceagainstthisActisanoffence punishableinthesamemannerandgivesrisetothesamecause for seizure as if the offence attempted had been committed. Compare: 1966 No 19 s 257
220 Offences punishable on summary conviction Except where this Act otherwise provides, every offence against this Act, or against any regulations made under this Act, is punishable on summary conviction. Compare: 1966 No 19 s 258
221 Laying of information
- (1)
- Every information under the Summary Proceedings Act 1957 foranyoffenceagainstthisAct(otherthanoneforanoffence against section 216 of this Act) must be laid by—
- (a)
- the chief executive; or
- (b)
- any Customs officer nominated by the chief executive; or
- (c)
- anypersonwhoisnotaCustomsofficerbutisanagent oremployeeoftheCustomsnominatedbythechiefexecutive.
- (2)
- AnyCustomsofficeroragentoremployeeoftheCustomspurporting to act pursuant to a nomination of the chief executive undersubsection(1)(b)or(c)is,intheabsenceofprooftothe contrary, presumed to have been so nominated.
- (3)
- Aninformationunderthe SummaryProceedingsAct1957 for an offence against section 216 of this Act must be laid by the Registrar of a Customs Appeal Authority.
- (4)
- Any information for an offence against this Act may, despite anything to the contrary in the Summary Proceedings Act
259
1957 , be laid at any time within 5 years after the date of the offence. Compare: 1966 No 19 ss 259, 260
Section 221: substituted, on 8 December 2009, by section 21 of the Customs and Excise Amendment Act 2009 (2009 No 61).
222 Court may order payment of money in respect of duty
- (1)
- Where any person is convicted of an offence against section 176 , 177, 187, or 188 and the court is of the opinion that the offence has been committed for the purpose of enabling the destructionorconcealmentofanyevidencethatwouldsupport a claim for duty under this Act, the court may, in addition to anyotherpenalty,orderthedefendanttopaytotheCrownsuch further sum in respect of that claim as it thinks fit.
- (2)
- Any order for payment under this section may be enforced in the same manner as a fine.
- (3)
- The recovery of any amount under this section in respect of a claimdoesnotextinguishtheclaimforduty,butshallbetaken intoaccountindeterminingtheamount(ifany)tobeawarded inanysubsequentproceedingsthatmaybetakeninrespectof that claim. Compare: 1966 No 19 s 264
223 Power of chief executive to deal with petty offences
- (1)
- Subsection (2) applies to the following offences:
- (a)
- anoffenceagainstthisActthatiscommittedinrelation to goods—
- (i)
- the Customs value of which does not exceed $1,000; or
- (ii)
- on which duty payable under this Act does not exceed $1,000; or
- (b)
- an offence against any of sections 180, 181, 186, and 194A .
- (2)
- If a person admits in writing that he or she has committed an offence to which this subsection applies and requests that the offence be dealt with summarily by the chief executive, the chief executive may, at any time before an information has beenlaidinrespectoftheoffence,acceptfromthatpersonpaymentofanysum,notexceeding$500,thatthechiefexecutive thinks just in the circumstances of the case in full satisfaction of any fine or other penalty to which the person would otherwise be liable under this Act.
- (3)
- If the chief executive accepts any sum under subsection (2), the offender is not liable to be prosecuted for the offence in respect of which the payment was made.
(4) If the chief executive declines to exercise his or her power under subsection (2), the admission in writing made by the offender is not admissible as evidence in any prosecution for that offence. Compare: 1966 No 19 s 266 Section223: substituted,on9October2002,bysection21ofthe Customsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 223(1)(b): amended, on 6 March 2007, by section 34 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Part 14 Forfeiture and seizure 224 Application of this Part
ThisPartshallapplytoallforfeituresthatariseunderthisAct. Compare: 1966 No 19 s 269
225 Goods forfeited
- (1)
- The following goods shall be forfeited to the Crown:
- (a)
- goodsinrespectofwhichanoffencehasbeencommitted under—
- (i)
- section 179 (which relates to counterfeit seals or marks):
- (ii)
- section203 (whichrelatestooffencesinrelation to entries):
- (iv)
- section 206 (which relates to possession of in complete documents):
- (v)
- section 209 (which relates to offences in rela tion to importation or exportation of prohibited goods):
- (vi)
- section210 (whichrelatestooffencesinrelation to exportation of goods):
- (ix)
- section 213 (which relates to purchase, sale, ex change, etc of uncustomed goods or prohibited imports):
- (x)
- section 214 (which relates to possession or con trol of concealed goods):
- (b)
- goodsdealtwithincontraventionof section41 , 43 , 46 , or 47:
- (c)
- dutiableorprohibitedgoodsfoundinthepossessionof any person who, whenquestionedundersection145 or section 146, denied or failed to disclose the possession of those goods:
- (d)
- dutiable or prohibited goods found in the course of a search under section 144 or seized under section 149C(1) or section 149C(1A)(b): (da) dangerous items seized under section 149C(1A)(a) or section 149C(1)(b):
- (e)
- goods in respect of which an erroneous statement, declaration, certificate, or claim as to the country of which thegoodsaretheproduceormanufacturehasbeenmade or produced to any Customs officer:
- (f)
- dutiable or prohibited goods found on or in any craft, bulkcargocontainer,orpalletorasimilardevicethatis unlawfully in any place:
- (g)
- dutiable or prohibited goods found on or in any craft, bulk cargo container, or pallet or a similar device after arrival in any Customs place from a point outside New Zealand, not being goods specified or referred to in the inwardreport or baggage belonging to thecreworpassengers, and not being accounted for to the satisfaction of a Customs officer:
- (h)
- dutiable or prohibited goods found concealed in or on anycraft,vehicle,bulkcargocontainer,palletorasimilar device, or any other thing:
- (i)
- goods in any package where those goods are not fully accountedforintheentryordeclarationrelatingtothat package:
- (j)
- dutiable or prohibited goods found so packed as to be likely to deceive the Customs officers:
- (k)
- uncustomed goods that are found in any place:
- (l)
- goods imported into New Zealand that have been acquired in a country outside New Zealand, whether by the importer or some other person, by an act which, if done in New Zealand would have amounted to a crime involvingdishonestywithinthemeaningof section2(1) of the Crimes Act 1961: (la) goods exported, or in respect of which an attempt to export has been made, that have been acquired in New Zealand,whetherbytheexporterorsomeotherperson, by an act that amounts to a crime involving dishonesty within the meaning of section 2(1) of the Crimes Act 1961:
- (m)
- allgoodsunlawfullyexportedorinrespectofwhichan attempt to so export has been made:
- (n)
- allgoodsthathavebeenunlawfullyimportedintoNew Zealand:
- (o)
- anygoods,equipment,orapparatususedorintendedfor useincontraventionof section68 andanygoodsmanufacturedwhollyorpartlyusingsuchgoods,equipment, or apparatus.
- (2)
- Notwithstanding section 53, for the purposes of subsection (1)(m), goods the exportation of which is prohibited under thisActaredeemedtohavebeenexportedassoonastheyare placed in or on any craft for exportation.
- (3)
- The forfeiture of goods extends to the forfeiture of the case, covering,orotherenclosure,notbeingabulkcargocontainer, pallet or a similar device, in or on which the goods are contained at the time of seizure, importation, or exportation.
- (4)
- Notwithstanding subsection (3), forfeiture of goods extends to the forfeiture of a bulk cargo container, pallet or a similar devicewherethatbulkcargocontainer,pallet,orothersimilar devicehas been adapted for the purposeof concealing goods.
- (5)
- Everycraft,vehicle,oranyotherthing,includinganymachinery or equipment on or in the craft or vehicle or thing, or any animalthatisbeingorhasbeenusedforthecarriage,handling, deposit,orconcealmentofanygoodsreferredtoinsubsection (1),whetheratorafterthetimeofanyallegedoffenceinrelation to those goods, is also forfeited to the Crown.
- (6)
- Without limiting subsection (5), a craft is also forfeited to the Crown if—
- (a)
- the craft is one in respect of which an offence under section 191(1)(a) or (d) is committed; and
- (b)
- that offence was committed to facilitate non-compliancewitharequirementinanyof sections27to29 bya person or persons who arrived in New Zealand having been brought (in that craft or in any other craft) from a point outside New Zealand.
Compare: 1966 No 19 ss 270, 271, 272, 273; 1979 No 137 s 11; 1982 No 112 s 15
Section225(1)(d): substituted(witheffecton9October2002),on2July2004, by section47(2) oftheCustomsandExciseAmendmentAct2004(2004No55).
Section225(1)(d): amended,on6March2007,bysection21(1)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section225(1)(da): inserted(witheffecton9October2002),on2July2004,by section 47(3)oftheCustoms andExcise AmendmentAct 2004 (2004 No 55).
Section 225(1)(da): amended, on 6 March 2007, by section 21(2) of the Cus toms and Excise Amendment Act 2007 (2007 No 9).
Section225(1)(n( �/span>: amended,on9October2002,bysection22(1)oftheCustoms and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section225(1)(la): inserted,on9October2002,bysection22(2)oftheCustoms and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section225(6): added,on2July2004,bysection42oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
226 Procedure for seizure
- (1)
- ACustomsofficerorconstablemayseizeanyforfeitedgoods oranygoodsthatheorshehasreasonablecausetosuspectare forfeited.
- (2)
- Goods may be seized as forfeited wherever the goods are found within New Zealand.
- (3)
- Forfeitedgoods,otherthanprohibitedgoods,maybeseizedat any time within 2 years after the forfeiture has arisen.
- (4)
- Goods that are forfeited because they are prohibited goods may be seized at any time after the forfeiture has arisen.
- (5)
- A Customs officer or constable may use such force as is reasonably necessary for effecting the seizure and securing the goods.
- (6)
- Exceptasprovidedinsubsections(7)and(8),allgoodsseized shall be taken to such place of security as a Customs officer directs, and there detained.
- (7)
- Where goods, including any craft, vehicle, or animal, have beenseizedunderthissection,anyCustomsofficermayleave those goods in the custody of either—
- (a)
- the person from whom the goods have been seized; or
- (b)
- anyotherpersonauthorisedbytheCustomsofficerand who consents to having such custody.
- (8)
- Every person who has the custody of goods under subsection (7) must hold them in safekeeping, without charge to the Crown and in accordance with anyreasonableconditions that maybeimposedbytheCustoms,untilafinaldecisionismade as to whether or not they are to remain forfeit, and must—
- (a)
- make the goods available to a Customs officer on request; and
- (b)
- not alter, or dispose of, or remove the goods from New Zealand, unless he or she is authorised to do so by a Customs officer; and
- (c)
- return the goods on demand to the custody of the Cus
toms. Compare: 1966 No 19 ss 275, 276; 1982 No 112 s 16; 1986 No 44 s 26
Section 226(1): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 226(5): amended, on 8 December 2009, by section 24 of the Customs and Excise Amendment Act 2009 (2009 No 61).
227 Notice of seizure
(1) Whenanygoodshavebeenseizedunder section226 ,theCustoms must, as soon thereafter as is reasonably practicable in thecircumstances,givenoticeinwritingoftheseizureandthe reasons for the seizure, in the prescribed form, to any person
265
known or believed to have an interest in the goods, or where that person is overseas, to his or her agent in New Zealand.
(2) A seizure is not invalidated or illegal by reason of any failure to give such notice if reasonable steps were taken to give the notice. Compare: 1966 No 19 s 278
228 Forfeiture to relate back
Where, pursuant to section 225, goods are forfeited and the goods are seized the forfeiture relates back to the date of the act or event from which the forfeiture arose. Compare: 1966 No 19 s 274
229 Delivery of goods seized on deposit of value
(1) Where any goods have been seized as forfeited, the chief executive may, at any time before their condemnation, deliver the goods to the owner or other person from whom they were seized,onthedepositwiththeCustomsofacashsumequal,—
- (a)
- in the case of imported goods, to the Customs value of the goods; or
- (b)
- in the case of goods manufactured in a Customs controlled area, to the excise value of the goods as deter mined in accordance with Schedule 4,—
together with any duty to which the goods may be liable as determined by the chief executive.
(2) Themoneydepositedisdeemedtobesubstitutedforthegoods seized, and all the provisions of this Part so far as they are applicable extend and apply to the money accordingly. Compare: 1966 No 19 s 284
230 Sale of certain seized goods
(1) Where—
- (a)
- a living creature; or
- (b)
- any thing that, in the opinion of the chief executive, is of a perishable nature; or
- (c)
- any thing that, in the opinion of the chief executive, is likelytodeteriorateordiminishinvaluebykeeping;or
- (d)
- any thing that, in the opinion of the chief executive, it is desirable to sell—
has been seized as forfeited, the chief executive may sell the thing seized before its condemnation.
(2) The net proceeds of sale are deemed to be substituted for the thingsold,andalltheprovisionsofthisPartsofarastheyare applicable extend and apply to those proceeds accordingly. Compare: 1966 No 19 s 285
Applications to review seizure of goods
Heading: substituted,on24September2009,bysection16oftheCustomsand Excise Amendment Act (No 3) 2008 (2008 No 68).
231 Application for review of seizure
- (1)
- Anypersonwhohasaninterestingoodsthathavebeenseized under section226 may,withinthetimespecifiedinsubsection (2), apply in writing to the chief executive for a review of the seizure.
- (2)
- The time is—
- (a)
- 20 working days after the date on which the notice of seizure is given to the applicant; or
- (b)
- any further time allowed by the chief executive if satisfied that the applicant did not receive the notice of seizure or that a further period is otherwise required in the interests of justice.
- (3)
- An application under this section may be made on either or both of the following grounds:
- (a)
- thattherewasnolegalbasisfortheseizureofthegoods:
- (b)
- that the applicant should, in all the circumstances, be granted relief.
- (4)
- The application must—
- (a)
- state the ground or grounds on which it is made; and
- (b)
- giveanaddressatwhichtheapplicantwishestoreceive correspondence relating to the application; and
- (c)
- be sent to the chief executive.
Section 231: substituted, on 24 September 2009, by section 16 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
232 Conduct of review
- (1)
- On receipt of an application under section 231, the chief ex ecutivemustconductthereviewonthepapersunlessthechief executive otherwise directs.
- (2)
- In undertaking the review, the chief executive —
- (a)
- must consider the application and any written submissions made by the applicant; and
- (b)
- mayconsideranystatement,document,information,or matter that in the chief executive’s opinion may assist the chief executive to deal effectively with the subject of the review, whether or not it would be admissible in a court of law.
- (3)
- The chief executive may ask the applicant for supplementary information and have regard to that supplementary information.
- (4)
- The applicant must establish, on the balance of probabilities, that the applicant has an interest in the seized goods and acquired that interest in good faith. Section 232: substituted, on 24 September 2009, by section 16 of the Customs
and Excise Amendment Act (No 3) 2008 (2008 No 68).
233 Decision on review
- (1)
- Thechiefexecutivemustdisposeoftheapplicationforreview by making one of the following decisions:
- (a)
- to dismiss the application for review:
- (b)
- if satisfied that there was no legal basis for the seizure of all or any of the goods, to disallow the seizure (in whole or in part) and to direct that the goods be given (in whole or in part) to—
- (i)
- thepersonfromwhomthegoodswereseized;or
- (ii)
- if the goods were not seized from a particular person, the person who, in the opinion of the chief executive, is entitled to possess the goods:
- (c)
- to grant relief by making any of the determinations describedin section235 (eitherunconditionallyorsubject to any conditions described in that section), if satisfied thatitisequitabletodoso,havingregardtothematters specified in section 234.
- (2)
- The chief executive must make his or her decision on the application within 20 working days after the day on which the chief executive receives the application.
- (3)
- If, in the opinion of the chief executive, the circumstances of thecasedonotpermitadecisiontobemadewithintheperiod specifiedinsubsection(2),thechiefexecutivemayextendthat period by a further period that is reasonable in the circumstances.
- (4)
- Assoonaspracticableaftermakingadecisionontheapplication, the chief executive must give written notice of the decision to—
- (a)
- the applicant; and
- (b)
- any other person on whom the notice of seizure was served under section 227; and
- (c)
- anyperson,otherthanapersonreferredtoinparagraph (b), who claims an interest in the goods.
- (5)
- If the application for review is dismissed, the written notice must contain the reasons for the decision.
- (6)
- The written notice must state that a person who is dissatisfied with the decision of the chief executive has a right to appeal to a Customs Appeal Authority against the decision. Section 233: substituted, on 24 September 2009, by section 16 of the Customs
and Excise Amendment Act (No 3) 2008 (2008 No 68).
234 Matters concerning grant of relief The matters the chief executive may take into account when deciding whether or not to grant relief include, without limitation,—
- (a)
- theseriousnessandnatureofanyactoromissiongiving rise to the seizure:
- (b)
- whether or not the person who is alleged to have done anyactoromittedtodoanyactgivingrisetotheseizure has previously engaged in any similar conduct:
- (c)
- whether the seizure has arisen from, or is related to, a deliberate breach of the law:
- (d)
- the nature, quality, quantity, and estimated value of the seized goods:
- (e)
- thenatureandextentofanylossordamagesufferedby any person as a consequence of the seizure:
- (f)
- whetherornotgrantingreliefwouldunderminethepurposeorobjectiveofanyimportorexportprohibitionor restriction imposed by this Act:
- (g)
- the effect of any other action that has been taken or is proposedtobetakeninrespectofanyoffendingrelated to the seizure.
Section 234: substituted, on 24 September 2009, by section 16 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
234A Condemnation if application discontinued
[Repealed]
Section 234A: repealed, on 24 September 2009, by section 16 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
235 Determinations where relief granted
- (1)
- Ifthechiefexecutivedecides,under section233(1)(c) ,togrant relief, the chief executive may do so by making any of the following determinations:
- (a)
- that the goods be given to the applicant or to another person who, but for the seizure, is entitled to their possession:
- (b)
- thatthegoodsbesoldandthat1ormoreofthefollowingpersonsbepaidthepartorpartsoftheproceedsthat the chief executive specifies:
- (i)
- the applicant:
- (ii)
- anyotherpersonwhohasaninterestinthegoods:
- (2)
- The chief executive may make a determination described in this section subject to any conditions that the chief executive thinks just.
- (3)
- Without limiting subsection (2), the chief executive may impose any of the following conditions:
- (a)
- thattherebepaidtotheCustomsinrespectoftheseized goodsasumequaltothewholeoranypartof1ormore of the following:
- (i)
- anycostsorexpensesincurredbytheCustomsin transporting, storing, or disposing of the goods (including returning or giving the goods to any person), or any incidental costs or expenses relating to their detention:
- (ii)
- any duty not already paid:
- (b)
- that the goods be modified, in a manner directed by the chief executive, so asto render them inoperable for unlawful purposes:
- (c)
- that the costs or expenses incurred by the Customs in modifying the goods in accordance with a direction under paragraph (b) be paid to the Customs.
- (4)
- Thechiefexecutivemustnotmakeadeterminationdescribed in this section if he or she is of the opinion that all or any of the goods may be required to be produced in evidence in any criminal proceedings. Section 235: substituted, on 24 September 2009, by section 16 of the Customs
and Excise Amendment Act (No 3) 2008 (2008 No 68).
235A Condemnation of seized goods
- (1)
- If the chief executive dismisses an application for review, the dismissal is deemed to be an order for condemnation of the goods to the Crown.
- (2)
- The order for condemnation of the goods takes effect on the close of the 20th working day after the chief executive gives hisorherdecision ontheapplicationunlessanappealagainst the decision on the application is lodged before then.
- (3)
- If no application for review is made within the time specified by section231(2) ,orifsuchanapplicationisdiscontinued,the seized goods are condemned to the Crown. Section 235A: inserted, on 24 September 2009, by section 16 of the Customs
and Excise Amendment Act (No 3) 2008 (2008 No 68).
Appeal from review
Heading: inserted, on 24 September 2009, by section 16 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
235B Right of appeal to Customs Appeal Authority from decision on review
- (1)
- A person who is dissatisfied with a decision of the chief ex ecutive made under section 233 (including any determination or condition described in section 235) may appeal to a Cus toms Appeal Authority against the decision or any part of the decision.
- (2)
- The appeal must be brought within 20 working days after the dateonwhichnoticeofthedecisionunder section233 isgiven. Section 235B: inserted, on 24 September 2009, by section 16 of the Customs
and Excise Amendment Act (No 3) 2008 (2008 No 68).
235C Condemnation of goods subject to appeal
Thegoodsthatarethesubjectofanappealunder section235B are condemned to the Crown if—
- (a)
- the appeal is discontinued; or
- (b)
- the decision of the Customs Appeal Authority on the appeal neither—
Section 235C: inserted, on 24 September 2009, by section 16 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
General provisions as to forfeiture
236 Condemnation of seized goods on conviction
- (1)
- Subject to subsection (2), where this Act provides that on the commission of any offence any goods are forfeited, the conviction of any person for that offence has effect as a condemnation, without suit or judgment, of any goods that have been seized in accordance with this Act and—
- (a)
- in respect of which the offence was committed; or
- (b)
- which were forfeited under any of subsections (3), (4), or (5) of section 225.
- (2)
- Wherethecourtimposesasentenceonanypersonontheconviction of that person for an offence to which subsection (1) applies, the court may, if it thinks fit, order the restoration of the goods forfeited to the person from whom the goods were seized and, where such an order is made, the conviction does not have effect as a condemnation of those goods.
- (3)
- In making an order pursuant to subsection (2) the court may impose such conditions as it thinks fit.
- (4)
- Subsection (2) does not apply where the goods have, before theconviction,beensold,orrestoredtothepersonfromwhom theywereseized,orotherwisedisposedofbythechiefexecutive under any other provision of this Act. Compare: 1966 No 19 s 283(1); 1983 No 41 s 23
237 Disposal of forfeited goods
- (1)
- The Crown has the property in forfeited goods, or in any de posit made under section 229 or in the proceeds of sale under section 230, as the case may be.
- (2)
- In the case of goods, the goods may be sold, used, destroyed, orotherwisedisposedofaftertheircondemnationasthechief executive may direct. Compare: 1966 No 19 s 286
238 Application of forfeiture provisions All the provisions of this Act with respect to the forfeiture of goods extend and apply to any craft, vehicle, or other thing forfeited under this Act.
Part 15 Evidence 239 Burden of proof
- (1)
- InanyproceedingsunderthisActinstitutedbyoronbehalfof oragainsttheCrown(otherthanaprosecutionforanindictable offence)every allegation madeonbehalfoftheCrown inany statementofclaim,statementofdefence,plea,orinformation, that relates to—
- (a)
- the identity or nature of any goods; or
- (b)
- the value of any goods for duty; or
- (c)
- the country or time of exportation of any goods; or
- (d)
- the fact or time of the importation of any goods; or
- (e)
- the place of manufacture, production, or origin of any goods; or
- (f)
- the payment of any duty on goods,— shall be presumed to be true unless the contrary is proved.
- (2)
- The presumption in subsection (1) shall not be excluded by the fact that evidence is produced on behalf of the Crown in support of any such allegation.
- (3)
- The provisions of this section shall extend and apply to proceedingsinwhichtheexistenceofanintenttodefraudtherevenue of the Customs is in issue.
- (4)
- Notwithstanding the foregoing provisions of this section, in any proceedings for an offence against this Act where it is alleged that the defendant intended to commit the offence, the prosecution has the burden of proving that intent beyond reasonable doubt. Compare: 1966 No 19 s 299
240 Documents made overseas In any proceeding under this Act (other than a prosecution for an indictable offence) the court may admit in evidence as proofofanyfactinissueadocumentmadeinacountryoutside New Zealand, whether the document is legally admissible as evidence in other proceedings or not. Compare: 1966 No 19 s 302
241 Proof of rules made under section 288
- (1)
- Theproductionofacopyofthe Gazette purporting tocontain a copy of any rule made under section 288(1) that is required tobepublishedintheGazette shall,inallcourtsandinallproceedings, be sufficient evidence, until the contrary is proved, oftheexistence,publication,andprovisionsoftherule,andof the date of its coming into force.
- (2)
- The production of—
- (a)
- anydocumentunderthehandofaCustomsofficerpurporting to be a rule or an extract from a rule that is required to be notified in the Gazette in accordance with section288(6) ,oracopyofanysuchruleorextract;and
- (b)
- a copy of the Gazette in which the rule was notified,— shall, in all courts and in all proceedings, be sufficient evidence, until the contrary is proved, of the existence, notifica
tion, and provisions of the rule, and of the date of its coming into force.
242 Customs record of computer transmission admissible in evidence InanyproceedingsunderthisActoranyotherActacomputer printout of an extract of a record kept by the Customs under section 136 , certified by or on behalf of the chief executive underthesealoftheCustomsasatruecopy,shallinallcourts, be admissible as evidence of the electronic message received by or sent to the Customs set out in that printout, unless the contrary is proved.
243 Presumption of authenticity of documents All documents purporting to be signed by or on behalf of the chief executive, or to be sealed with the seal of the Customs, are,inallcourtsandinallproceedingsunderthisActandany other Act, deemed to have been so signed or sealed with due authority, unless the contrary is proved. Compare: 1966 No 19 s 301
Part 16 Customs Appeal Authorities
Customs Appeal Authorities
244 Establishment of Customs Appeal Authorities
- (1)
- Thereshallbeestablished1ormoreCustomsAppealAuthorities.
- (2)
- If more than 1, any Authority may be given such distinctive designationastheGovernor-Generaldetermines,andanysuch designation may from time to time be changed by the Governor-General.
- (3)
- Every Authority shall consist of 1 person, being a District CourtJudgeorabarristerorsolicitoroftheHighCourtofnot less than 7 years’ practice.
- (4)
- Every Authority shall be appointed by the Governor-General on the joint recommendation of the Minister of Customs and the Minister of Justice.
- (5)
- No person shall be deemed to be employed in the service of HerMajestyforthepurposeofthe StateSectorAct1988 orthe GovernmentSuperannuationFundAct1956 byreasononlyof that person being an Authority.
- (6)
- CustomsAppealAuthoritiesshallbeadministeredbytheMinistry of Justice. Section 244(6): amended, on 1 October 2003, pursuant to section 14(1) of the
State Sector Amendment Act 2003 (2003 No 41).
245 Term of office of Authority
- (1)
- Except as otherwise provided in this Act, every person appointed as an Authority shall be appointed for such term, not exceeding7years,astheGovernor-Generalthinksfit,andmay from time to time be reappointed.
- (2)
- Subjecttosubsection(3),anypersonappointedasanAuthoritymayatanytimebesuspendedorremovedfromofficebythe Governor-General for engaging in any occupation for reward outsidethedutiesofhisorheroffice,orforinabilitytoperform thefunctionsoftheoffice,bankruptcy,neglectofduty,ormisconductprovedtothesatisfactionoftheGovernor-General,or may at any time resign his or her office by writing addressed to the Minister of Customs and the Minister of Justice.
- (3)
- Wherethetermsofappointmentofanypersonappointedasan Authority permit that person to engage in any occupation for reward outside the duties of his or her office, he or she is not liable to be suspended or removed from office under subsection (2) by reason of his or her so engaging in anyoccupation for reward so permitted.
- (4)
- Notwithstanding that the term of office of a person appointed as an Authority has expired or that the person has resigned his or her office, he or she shall be deemed to continue to be an Authority for the purpose of deciding any appeal that was whollyheard before the expiration ofhis or her termof office orbeforehisorherresignationtookeffect,asthecasemaybe. Section 245(2): amended, on 1 January 2002, by section 70(1) of the Human
Rights Amendment Act 2001 (2001 No 96).
246 Oath to be taken by Authority Before entering upon the exercise of the duties of his or her office, every person appointed as an Authority shall take and subscribe an oath before a Judge of the High Court that he or shewill faithfully and impartially perform theduties of his or her office.
247 Remuneration and travelling expenses There shall be paid out of money appropriated by Parliament for the purpose to any person appointed as an Authority remuneration by way of fees, salary, or allowances and travellingallowancesandexpensesinaccordancewiththe Feesand Travelling Allowances Act 1951, and the provisions of that Act shall apply accordingly as if that person were a statutory Board within the meaning of that Act.
248 Sickness or incapacity
- (1)
- In the event of the sickness or other incapacity of an Authority,theMinisterofCustomsandtheMinisterofJustice,jointly, mayappointanypersonwhoisqualifiedtobeappointedasan Authority to act in the place of that person during the incapacity.
- (2)
- Any person so appointed has authority to act on behalf of the Authority, and while so acting, is deemed to be an Authority.
249 Validity of appointment not to be questioned in proceedings Noappointmentofapersonunder section248 andnoactdone byany person by virtueofsuch appointment shall in anyproceedings be questioned on the ground that theoccasion of the appointment had not arisen or had ceased.
250 Authority not personally liable NopersonappointedasanAuthorityandnopersonappointed under section248 ispersonallyliableforanyactdoneoromitted to be done by him or her in good faith in pursuance or intended pursuance of his or her powers and authorities under this Act.
251 Registrars of Authorities
- (1)
- There shall from time to time be appointed under the State Sector Act 1988 such Registrars of the Authorities as may be required,and1personmaybeappointedRegistrarof2ormore Authorities.
- (2)
- TheofficeofRegistrarmaybeheldeitherseparatelyorinconjunction with any other office in the Public Service.
252 Seal Every Authority shall have a seal which shall be judicially noted in all courts.
253 Functions of Authority The functions of an Authority shall be to sit as a judicial authorityforhearinganddecidingsuchappealsasareauthorised by this Act or any other Act against assessments, decisions, rulings, determinations, anddirections of the chief executive.
Proceedings
254 Procedure
- (1)
- TheprocedureofanAuthorityshallbeinaccordancewiththis Act and any regulations made under this Act and, subject to this Act and those regulations, shall be such procedure as an Authority thinks fit.
- (2)
- Proceedings before an Authority shall be commenced by the lodgingofanapplicationintheprescribedform,togetherwith the prescribed fee (if any), with the Authority.
255 Nature of appeal
- (1)
- Appeals shall be by way of a hearing de novo.
- (2)
- Forthepurposeofhearinganddecidinganyappeal,anAuthorityshallhaveallthepowers,duties,functions,anddiscretions ofthechiefexecutiveinmakingtheassessment,decision,ruling, determination, or direction appealed from.
256 Authority may extend time for appeal Where under this Act a person is entitled to appeal to a Customs Appeal Authority within a specified time, an Authority may,onanapplicationmadewithinthespecifiedtime,extend the time within which the appeal may be brought.
257 Hearing
- (1)
- Subject to section 258, as soon as an Authority considers that an appeal is ready to be heard, the Authority shall fix a date, time, and place for the hearing of the appeal and shall notify the appellant and the chief executive of the date, time, and place fixed.
- (2)
- A notice to the appellant under subsection (1)—
- (a)
- shall,inadditiontothemattersreferredtoinsubsection (1), inform the appellant of the provisions of subsections (5) and (6); and
- (b)
- shall be served on the appellant by personal service or by post in accordance with section 284(4)(b).
- (3)
- At the hearing of an appeal before an Authority the appellant and the chief executive may call evidence and shall be given an opportunity to be heard either in person or by a person authorised by the appellant or the chief executive, as the case maybe, in that behalf whetherornot that person isabarrister or solicitor of the High Court.
- (4)
- If the appellant or the chief executive, or both, fail to appear before an Authority at the time and place appointed, the Authority may nevertheless, upon proof of service of the notice of the hearing, proceed to determine the appeal.
- (5)
- Subject to subsection (6), the hearing of an appeal before an Authority shall be in public.
- (6)
- If the Authority is of the opinion that it is proper to do so, havingregardtotheinterestsofanypartyandtothepublicinterest,itmayholdahearingoranypartofahearinginprivate.
- (7)
- TheAuthoritymayorderthatanypartofanyevidencegivenor the name of any witness not be published, andany such order may be subject tosuch conditions as the Authority thinks fit.
258 Authority may decide appeal without oral hearing if both parties consent
- (1)
- Notwithstanding section257 ,anAuthoritymay,ifitthinksfit and if both parties consent, decide an appeal without holding an oral hearing.
- (2)
- If an Authority at any time during its consideration of an appeal in accordance with subsection (1) considers that an oral hearingshouldbeheld,theAuthorityshallfixadate,time,and place for the hearing of the appeal in accordance with section
257 .
259 Authority’s powers For the purposes of dealing with the matters before it, an AuthorityshallhavethepowersofaDistrictCourt,intheexercise ofitsciviljurisdiction,inrespectofcitingpartiesandconducting and maintaining order at the hearings of the Authority.
260 Evidence
- (1)
- An Authority may receive as evidence any statement, document, information, or matter that, in the opinion of the Authority, may assist the Authority to deal effectually with the proceedings, whether or not it would be admissible in a court of law.
- (2)
- An Authority may take evidence on oath.
- (3)
- An Authority may permit a person appearing as a witness before it to give evidence by tendering a written statement and, if the Authority thinks fit, verifying it by oath.
261 Powers of investigation
- (1)
- For the purposes of dealing with the matters before it, an AuthorityoranypersonauthorisedbytheAuthorityinwritingto do so may—
- (a)
- inspectandexamineanypapers,documents,records,or things:
- (b)
- require any person to produce for examination any papers, documents, records, or things in that person’s possession or under that person’s control, and to allow copies of or extracts from any such papers, documents, or records to be made:
- (c)
- require any person to furnish, in a form approved by or acceptable to the Authority, any information or particularsthatmayberequiredbyit,andanycopiesofor extracts from anypapers, documents, or records in that person’s possession or under that person’s control.
- (2)
- The Authority may, if it thinks fit, require that any written information or particulars or any copies or extracts furnished under this section shall be verified by statutory declaration or otherwise as the Authority may require.
- (3)
- For the purposes of dealing with the matters before it, an Authority may of its own motion, or on application, order that any information or particulars, or a copy of the whole or any partofanypaper,document,orrecord,furnishedorproduced toitbesuppliedtoanypersonappearingbeforetheAuthority, andintheorderimposesuchtermsandconditionsasitthinks fit in respect of such supply and of the use that is to be made of the information, particulars, or copy.
- (4)
- Every person shall have the same privileges in relation to the givingofinformationtotheAuthority,theansweringofquestionsputbytheAuthority,andtheproductionofpapers,documents, records, and things to the Authority as witnesses have in courts of law.
262 Power to summon witnesses For the purposes of dealing with the matters before it, an Authoritymayofitsownmotion,oronapplication,issueinwriting a summons requiring any person to attend at the time and place specified in the summons and to give evidence, and to produceanypapers,documents,records,orthingsinthatperson’spossessionorunderthatperson’scontrolthatarerelevant to the matters before the Authority.
263 Service of summons
- (1)
- A summons to a witness may be served—
- (a)
- by delivering it to the person summoned; or
- (b)
- bypostingitbyregisteredletteraddressedtotheperson summoned at that person’s usual place of residence or business.
- (2)
- The summons shall—
- (a)
- where it is served under subsection (1)(a), be served at least 24 hours before the attendance of the witness is required:
- (b)
- where it is served under subsection (1)(b), be served at least10daysbeforethedateonwhichtheattendanceof the witness is required.
- (3)
- Ifthesummonsispostedbyregisteredletteritshallbedeemed forthepurposesofsubsection(2)(b)tohavebeenservedatthe timewhentheletterwouldbedeliveredintheordinarycourse of post.
264 Protection of persons appearing Every witness giving evidence, and every counsel or agent or other person appearing before the Authority, shall have the same privileges and immunities as witnesses and counsel in courts of law.
265 Witnesses’ allowances
- (1)
- Everywitnessattendingthehearingtogiveevidencepursuant to a summons shall be entitled to be paid witnesses’ fees, allowances, and travelling expenses according to the scales for the time being prescribed by regulations made under the Summary Proceedings Act 1957, and those regulations shall apply accordingly.
- (2)
- On each occasion on which the Authority issues a summons under section262 ,theAuthorityshallfixanamountwhich,on the service of the summons, or at some other reasonable time beforethedateonwhichthewitnessisrequiredtoattend,shall be paid or tendered to the witness.
- (3)
- The amount fixed under subsection (2) shall be the estimated amount of the allowances and travelling expenses to which, in the opinion of the Authority, the witness will be entitled according to the prescribed scales if the witness attends at the time and place specified in the summons.
- (4)
- The whole or part of any amount fixed under subsection (2) may, with the consent of the witness, be paid or tendered in the form of vouchers or tickets.
266 Payment of witnesses’ allowances
- (1)
- Where a party to the proceedings has requested the issue of a witness summons, that party—
- (a)
- shallbeliableforpaymentofthewitness’sfees,allowances, and expenses; and
- (b)
- shall, on making application for the issue of a witness summons, deposit with the Authority such sums as the Authority thinks sufficient.
- (2)
- The amounts of a witness’s fees, allowances, and expenses shallbepaidoutofthesumdepositedundersubsection(1)(b).
- (3)
- WheretheAuthorityhasofitsownmotionissuedthewitness summons, the Authority may direct that the amount of those fees, allowances, and travelling expenses shall be paid by the Crown.
267 Grounds of appeal and burden of proof
- (1)
- Subjecttosubsection(2),inanappealtheappellantislimited to the grounds stated in the appellant’s notice of appeal, and the burden of proof is on the appellant.
- (2)
- The Authority may, either on the application of the appellant or of its own motion, amend the grounds stated in the notice of appeal.
268 Sittings of Authority
- (1)
- SittingsofanAuthorityshallbeheldatsuchtimesandplaces as the Authority from time to time appoints.
- (2)
- AnAuthoritymayadjournasittingfromtimetotimeorplace to place before the time of the sitting or at the sitting.
- (3)
- DuringtheabsenceoftheAuthorityorhisorherinabilityfrom any cause to act, the Registrar of the Authority has the same powers as the Authority to adjourn a sitting.
269 Authority may dismiss frivolous or vexatious appeal AnAuthoritymayatanytimedismissanappealifitissatisfied that the appeal is frivolous or vexatious.
270 Decision of Authority
- (1)
- EverydecisionofanAuthorityshallbegiveninwriting,with a statement of the Authority’s reasons for the decision.
- (2)
- Acopyofthedecisionshallbegiventotheappellantandtothe chief executive and shall be accompanied by a written state ment of the provisions of section 272(1).
271 Power to award costs
- (1)
- An Authority may in any proceedings order a party to pay to the other party such costs and expenses (including witnesses’ expenses) as it considers reasonable, and may apportion any such costs between the parties or any of them in such manner as it thinks fit.
- (2)
- Where, through failure to prosecute any proceedings at the timefixedforahearingortogiveadequatenoticeoftheabandonmentofanyproceedings,an Authorityconsiders itproper todoso,theAuthoritymayorderthepartyindefaulttopayto the Crown such sum for costs as it considers reasonable.
272 Appeals to High Court
- (1)
- Any party who is dissatisfied with a decision of an Authority under this Act as being erroneous in point of law or fact may appeal to the High Court.
- (2)
- Everysuchappealshallbemadebyfilinganoticeofappealin the appropriate registry of the High Court within 20 working days after the date of the decision appealed against or within such further time as the High Court may allow.
- (3)
- Where a notice of appeal is filed in accordance with subsection (2), the appellant shall also, within the time specified in thatsubsection, filewith the Authority a noticeof appealspecifying the registry of the High Court in which the appellant intendstofilethecaseonappeal,and,exceptinthecaseofan appeal by the chief executive, shall give security for the costs oftheappealofsuchamountandinsuchformasmaybefixed by the Authority.
- (4)
- The appellant shall prepare a case setting forth the facts and the questions of law or fact arising for the determination of the High Court, and shall, within 2 months after the date of the giving by the Authority of his or her decision, submit the case to the Authority.
- (5)
- AnAuthoritymayreturntoanappellantacasesubmittedtothe Authorityundersubsection(4)orfurthersubmittedunderthis subsection for such amendment as the Authority shall direct, andtheappellantshallfurthersubmitthecasetotheAuthority within such time as the Authority shall allow.
- (6)
- Where an Authority accepts a case submitted or further submittedtohimorherundersubsection(4)orsubsection(5),the Authority shall sign the case, and shall deliver the case to the appellant.
- (7)
- Theappellantshall,within14daysafterthedateofreceiptof thecasedeliveredbytheAuthoritypursuanttosubsection(6), transmit it to the Registrar of the High Court in the registry specifiedinthenoticeofappeal,andtheRegistrarshallthereuponentertheappealforhearingatthefirstpracticablesitting of the court.
- (8)
- On the hearing of the appeal the High Court may, if it thinks fit,causethecasesostatedtobesentbacktotheAuthorityfor amendment, and subsections (5), (6) and (7) shall, with any necessarymodifications,applyasifthecasehadbeensubmitted to the Authority under subsection (4).
273 Appeal to Court of Appeal AnypartywhoisdissatisfiedwithadecisionoftheHighCourt onanycaseonappealunder section272 asbeingerroneousin point of law may appeal to the Court of Appeal.
274 Stating case for High Court
- (1)
- AnAuthoritymayatanytime,ontheapplicationoftheappellantorthechiefexecutiveorofitsownmotion,stateacasefor the opinion of the High Court on any question of law arising in respect of any appeal before the Authority.
- (2)
- The Authority shall give notice to the chief executive and the appellantoftheAuthority’sintentiontostateacaseunderthis section specifying the registry of the High Court in which the case is to be filed.
- (3)
- Subsections(4),(5),(6),(7),and(8)ofsection272shallapply toacasestatedunderthissectionasifthecasewereanappeal to the High Court on a question of law in which the party on whoseapplicationtheAuthorityintendstostatethecase,orthe chief executive where the Authority intends to state the case of its own motion, is the appellant, except that the time for submitting a case to the Authority shall be within 20 working days after the date of the giving by the Authority of notice undersubsection(2),orsuchfurthertimeastheAuthoritymay allow.
Part 17 Miscellaneous provisions
274A Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
- (1)
- The chief executive may arrange for the use, under the chief executive’s control, of automated electronic systems for any purposesforwhichthechiefexecutive,theCustoms,oraCustoms officer may, or must, under the designated border processing law,—
- (a)
- make a decision; or
- (b)
- exercise a power, or comply with an obligation; or
- (c)
- do anything else related to making a decision, exercising a power, or complying with an obligation.
- (2)
- An arrangement under subsection (1)(a) may (without limitation)involveuseofanautomatedelectronicsystemtomakea decision by analysing the information (if any) about a person that is held by the chief executive, or to which the chief executive has access, using criteria predetermined by the chief executive.
- (3)
- Thechiefexecutivemustnotundersubsection(1)arrangefor useofanautomatedelectronicsysteminrelationtoadecision, power, obligation, or related action unless satisfied that—
- (a)
- the system has the capacity with reasonable reliability to make the decision, exercise the power, comply with the obligation, or take the related action; and
- (b)
- therearealsoavailableforthepersonaffected1ormore alternative ways of making thedecision,exercising the power, complying with the obligation, or taking the relatedaction,andeachofthosealternativewaysinvolves a person.
- (4)
- Before concluding for the first time, varying significantly, or revoking and replacing an arrangement under subsection (1), the chief executive must consult with the Privacy Commissioner on the terms, and any privacy implications, of the proposed initial arrangement, significant variation, or replacement arrangement.
- (5)
- A decision made, power exercised, obligation complied with, or related action taken using an automated electronic system in accordance with an arrangement under subsection(1) must for all purposes be treated as a decision made, power exercised,obligationcompliedwith,orrelatedactiontakenbythe chiefexecutive,theCustoms,oraCustomsofficer(asthecase maybe)whoorthatisauthorisedbythedesignatedborderprocessinglawtomakethatdecision,exercisethatpower,comply with that obligation, or take that related action.
- (6)
- Anautomatedelectronicsystemusedinaccordancewithanarrangementundersubsection(1)mayincludecomponentsoutside New Zealand, and may also be used—
- (a)
- for making decisions, exercising powers, complying with obligations, or taking related actions under other enactments; and
- (b)
- inaccordancewithprovisionsofthoseotherenactments on use of automated electronic systems.
- (7)
- For the purposes of this section and sections 274B and 274C, the following provisions (and any regulations made under them,ormadeunderthisActandmadefortheirpurposes)are the designated border processing law:
- (a)
- Part 3 (arrival and departure of goods, persons, and craft):
- (b)
- Part 12 (powers of Customs officers):
- (c)
- Parts 13 to 15 and 17 (offences, forfeiture and seizure, evidence, and miscellaneous provisions):
- (d)
- any other provisions of this Act (other than Part 3A) thataredeclaredbyregulationsunder section286(1)(ii) to be for those purposes part of the designated border processing law.
Compare: 1987 No 74 s 125AB(5); Australian Citizenship Act 2007 (Aust) s 48; Migration Act 1958 (Aust) s 495A
Section274A:inserted,on8December2009,by section22 oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
274B Publication of details of arrangements for use of automated electronic systems
- (1)
- The chief executive must ensure that details of arrangements under section 274A(1), and variations, revocations, or revo cationsandreplacementsofdetailsofthatkind,arepublished promptly—
- (a)
- in the Gazette; and
- (b)
- (so far as practicable) on an Internet site that is maintained by, or on behalf of, the chief executive, and that is publicly available free of charge.
- (2)
- Those details must include, for every arrangement under sec tion 274A(1), and for every variation, revocation, or revo cation and replacement of such an arrangement, information identifyingtherelevantdecision,power,obligation,orrelated action under the designated border processing law, and information identifying the automated electronic system that is to make, exercise, comply with, or take that decision, power, obligation, or related action.
- (3)
- No arrangement, variation, revocation, or revocation and replacement is made invalid by reason only of a failure to publish details of it promptly in accordance with subsection (1). Section274B:inserted,on8December2009,by section22 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
274C Variation and substitution of decisions made by automated electronic systems
- (1)
- This section applies to a decision—
- (a)
- that, under the designated border processing law, may or must be made by the chief executive, the Customs, or a Customs officer (as the case may be); and
- (b)
- that is made by an automated electronic system in ac cordance with an arrangement under section 274A(1).
- (2)
- Thechiefexecutive,theCustoms,oraCustomsofficer(asthe case may be) may, despite section 274A or any other enact ment or other law to the contrary,—
- (a)
- vary or add to terms or conditions of, or imposed in or in relation to, the decision; or
- (b)
- substitute a decision (the substituted decision) for the decision (the initial decision) if satisfied that the substituteddecision could have been madeunder the same provisionofthedesignatedborderprocessinglawasthe initialdecisionandthatthesubstituteddecisionismore favourable to the person affected.
(3) The chief executive, the Customs, or the Customs officer (asthecasemaybe)doesnothaveadutytoconsiderwhether toexercisealloranyofthepowersinsubsection(2)inrespect ofadecision,whetherornotheorsheisaskedtodosobythe person affected or in any other circumstances. Compare: Migration Act 1958 (Aust) s 495B Section274C:inserted,on8December2009,by section22 oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
274D Appeals and reviews unaffected Sections 274A to 274C donot limit or affect any rights to ap peal against,or to apply, in accordancewith law, for administrativeorjudicialreviewof,anyarrangement,decision(initial orsubstituted),power,obligation,orotheractionunderorspecified in those sections. Compare: 2002 No 34 s 33; 2004 No 115 s 21(d); 2005 No 39 s 61(6) Section274D:inserted,on8December2009,by section22 oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
274E No limitation of claims by Crown to recover duties or interest on duties, or on forfeiture proceedings, under this Act No relief in respect of a claim by the Crown to recover any tax or duty, or interest on any tax or duty, or in respect of any forfeiture proceedings, under this Act, is barred or otherwise affected by the following:
- (a)
- the Limitation Act 2010:
- (b)
- any other enactment that prescribes a limitation period
or other limitation defence. Compare: 1950 No 65 proviso to s 32
Section274E:inserted,on 1 January 2011, bysection 58of the LimitationAct 2010 (2010 No 110).
275 Payments by chief executive out of public money Subject to any limitations imposed in regulations made under this Act, the chief executive may incur expenses without further appropriation than this section to pay—
- (a)
- all lawful refunds of duty:
- (b)
- all lawful drawbacks of duty:
- (c)
- alllawfulrefundsofadministrativepenaltiesunder sec tion 129(2):
- (d)
- alllawfulpaymentsofinterestpursuantto section93(1) . Compare: 1966 No 19 s 226; 1989 No 44 s 86(1)
276 Application of Act to postal articles
- (1)
- Subjecttoanyregulationsmadeundersubsection(3),theprovisions of this Act apply to postal articles and to goods containedinpostalarticlesinthesamemannerasthoseprovisions apply to other goods.
- (2)
- In this section,—
- (a)
- theterm postalarticle meansanyletter,parcel,packet, or other article whatever received or transmitted by or throughapostaloperator;andincludesanysucharticles imported by air courier companies:
- (b)
- thetermpostaloperatormeansapostaloperatorwithin the meaning of the Postal Services Act 1998.
- (3)
- Without limiting the power to make regulations conferred by section286 , theGovernor-General mayfrom time to time, by
Order in Council, make regulations for all or any of the following purposes:
- (a)
- providing that any separate postal articles and goods contained in them, whether addressed to the same or to different persons, may be treated for the purposes of this Act as a single postal article consigned to a single person:
- (b)
- prescribing the persons who are to be deemed for the purposes of this Act to be the importers or exporters of such postal articles or goods.
Compare: 1966 No 19 s 305(1), (2)(e), (f), (3)
Section 276(2): substituted, on 1 April 1998, by section 62(1) of the Postal Services Act 1998 (1998 No 2).
277 Declarations under this Act
- (1)
- Every declaration, including a declaration that is made and transmittedelectronically,thatisrequiredorauthorisedbythis Act must be made in the prescribed form.
- (2)
- Where any form requires that a declaration must be made before any person, the declaration may be made before a Cus toms officer, or before a person authorised under the Oaths andDeclarationsAct1957 totakedeclarations,orbeforesuch other person as may be prescribed. Compare: 1966 No 19 s 303
278 Power of chief executive to determine seals, etc The chief executive may, from time to time, determine any seal,stamp,mark,marking,substance,ordevicefortheuseof the Customs. Section 278 heading: amended, on 8 December 2009, by section 4(3) of the
Customs and Excise Amendment Act 2009 (2009 No 61).
Section 278: amended, on 8 December 2009, by section 4(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).
279 Arrival and departure information The Customs may, for the purposes of monitoring the movement of craft and persons, passenger and crew processing andbordersecurity,collectandusethefollowinginformation about craft and persons arriving in or departing from New Zealand:
- (a)
- details of craft movements including the craft name, andregistrationnumberoridentifier,estimateddateand timeofarrivalordepartureandplaceoforiginanddestination; and
- (b)
- personalinformationincludingtheperson’sname,date ofbirth,gender,passportnumber,nationality,andtravel movements.
280 Supply of arrival and departure information for benefit and benefit debt recovery purposes
- (1)
- Inthissection,unlessthecontextotherwiserequires,theterm benefit has the same meaning as in section 3(1) of the Social Security Act 1964; and includes—
- (a)
- a lump sum payable under section 61DA or section 61DC or section 61DD of that Act:
- (b)
- anyspecialassistancegrantedoutofaCrownBankAccount from money appropriated by Parliament under section 124(1)(d) or (da) of that Act:
- (c)
- an allowance established by regulations made under section 303 of the Education Act 1989.
- (2)
- The purpose of this section is to facilitate the exchange of information between the Customs and the department for the timebeingresponsiblefortheadministrationofthe SocialSe curity Act 1964 for all or any of the following purposes:
- (a)
- to verify the entitlement or eligibility of any person to or for any benefit:
- (b)
- toverifytheamountofanybenefittowhichapersonis or was entitled or for which a person isorwaseligible:
- (c)
- to enable the recovery of any debt due to the Crown in respect of any benefit.
- (3)
- Forthepurposesofthissection,thechiefexecutiveofthedepartmentforthetimebeingresponsiblefortheadministration of the Social Security Act 1964 may from time to time, in ac cordance with arrangements made from time to time between thatchiefexecutiveandthechiefexecutiveoftheCustoms,request the supply, in respect of persons who depart from New Zealand or persons who arrive in New Zealand from another country,orboth,oftheinformationspecifiedinsubsection(5).
- (4)
- Nothing in subsection (3) applies in respect of persons who areexemptedbyregulationsoraspecialdirectionmadeunder the Immigration Act 2009 from, as the case may require, the requirement to—
- (a)
- apply for a visa or entry permission in the prescribed mannerunder section103(1)(b),(c),and(d) ofthatAct; or
- (b)
- complete documentation on departure from New Zealand under section 119(1)(c) of that Act.
- (5)
- The information referred to in subsection (3) is as follows:
- (a)
- the person’s full name:
- (b)
- the person’s date of birth:
- (c)
- the person’s sex:
- (d)
- the person’s passport number:
- (e)
- the person’s country of citizenship:
- (f)
- ifthepersonarrivedor,asthecasemaybe,departedby aircraft, the flight number:
- (g)
- ifthepersonarrivedor,asthecasemaybe,departedby ship, the name of the ship:
- (h)
- the date on which the person arrived in or, as the case may be, departed from New Zealand.
- (6)
- Onreceiptofarequestmadeundersubsection(3),thechiefexecutive of the Customs may supplythe informationrequested to any officer or employee or agent of the other department who is authorised for the purpose by the chief executive of that department.
- (7)
- Information supplied under a request made under subsection
(3)maybesuppliedinsuchaformasisdeterminedbyagree
ment between those chief executives.
Section 280: substituted, on 1 October 1998, by section 11 of the Employ mentServicesandIncomeSupport(IntegratedAdministration)Act1998(1998 No 96).
Section280heading: amended,on9April2008,bysection5(1)oftheCustoms and Excise (Social Assistance) Amendment Act 2008 (2008 No 25).
Section 280(1)(b): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).
Section 280(1)(c): added, on 6 March 2007, by section 22 of the Customs and Excise Amendment Act 2007 (2007 No 9).
Section 280(2): substituted, on 9 April 2008, by section 5(2) of the Customs and Excise (Social Assistance) Amendment Act 2008 (2008 No 25).
Section 280(4): substituted, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).
280A Interpretation In section 280B, unless the context otherwise requires,— authorised officer means any officer, employee, or agent of the department who, with the approval of the chief executive of the Customs, is authorised by the chief executive of the departmenttosupplyinformationorreceiveinformationfrom the chief executive of the Customs under section 280B department meansthedepartmentforthetimebeingrespon sible for the administration of the Social Security Act 1964 identifying information means personal information that identifies an individual, which may include the individual’s passport number social security agreement means an agreement or convention, or alteration to an agreement or convention, in respect ofwhichanOrderinCouncilhasbeenmadeunder section19 of the Social Welfare (Transitional Provisions) Act 1990. Compare: 1994 No 166 ss 85B, 85C Section 280A: inserted, on 27 April 2002, by section 8 of the Social Wel fare(TransitionalProvisions—OverseasPensions)AmendmentAct2002(2002 No 8).
280B Disclosure of arrival and departure information for purposes of mutual assistance provision contained in social security agreement
- (1)
- The purpose of this section is to facilitate the exchange of information between the Customs and the department for the purpose of giving assistance to the Government of a country with which New Zealand has a social security agreement that contains a mutual assistance provision of the kind referred to in section 19A(2)(b) of the Social Welfare (Transitional Pro visions) Act 1990, to enable compliance with that agreement.
- (2)
- For the purpose of this section, the chief executive of the department may supply to the chief executive of Customs—
- (a)
- any identifying information supplied to the department by the Government of that country; and
- (b)
- anyidentifyinginformationobtainedbythedepartment about a person who has applied for a benefit to which that social security agreement applies.
- (3)
- If,inrelationtoanyperson,identifyinginformationissupplied in accordance with subsection (2), the chief executive of the Customs may compare that information with any arrival and departure information held by the Customs that relates to that person.
- (4)
- If the Customs has arrival or departure information relating to a person, the chief executive of the Customs may, for the purpose of this section, supply to an authorised officer any of thefollowinginformationheldbytheCustomsifthatinformationisofatype specifiedinanagreementmadeunder section 19C(1)(d) of the Social Welfare (Transitional Provisions) Act 1990:
- (a)
- the person’s full name:
- (b)
- the person’s date of birth:
- (c)
- the person’s sex:
- (d)
- the person’s passport number:
- (e)
- the person’s nationality:
- (f)
- ifthepersonarrivedor,asthecasemaybe,departedby aircraft, the flight number:
- (g)
- ifthepersonarrivedor,asthecasemaybe,departedby ship, the name of the ship:
- (h)
- the date on which the person arrived in, or, as the case may be, departed from, New Zealand.
- (5)
- IfthechiefexecutiveoftheCustomshassuppliedinformation under subsection (4) to an authorised officer, the department may supply that information to the competent institution of the Government of the other country in accordance with the mutual assistance provision of the social security agreement.
- (6)
- IfinformationissuppliedtothechiefexecutiveoftheCustoms under subsection (2), that chief executive—
- (a)
- may use that information for the purposes set out in subsections (3) and (4):
- (b)
- may not supply that information to any other country without the prior writtenconsent of the chiefexecutive
of the department, and that supply or consent may be subjecttoanyconditionsthatthechiefexecutiveofthe department considers appropriate to impose.
Section 280B: inserted, on 27 April 2002, by section 8 of the Social Welfare (Transitional Provisions—Overseas Pensions) Amendment Act 2002 (2002 No 8).
280C Interpretation In sections 280D and 280E, unless the context otherwise re quires,— authorised officer—
- (a)
- means any officer, employee, or agent of the Department who is authorised by the chief executive of the Department to supply information to, or receive information from, the chief executive of the Customs under sections 280D; and
- (b)
- includes a constable Department means the Ministry of Justice or other depart ment of Statethat, with the authorityof thePrimeMinister, is for the time being responsible for the enforcement of fines fine means—
- (a)
- afinewithinthemeaningof section79 oftheSummary Proceedings Act 1957 or an amount of reparation:
- (b)
- a fine or other sum of money to which any of sections 19 to 19E of the Crimes Act 1961 applies:
- (c)
- a fine to which any of sections 43 to 46 of the Misuse of Drugs Amendment Act 1978 applies:
- (d)
- a levy payable under section 105B of the Sentencing
Act 2002
finesenforcementaction includestheexecutionofa warrant
to arrest a person in respect of the non-payment of the whole,
or of any part, of any fine
identifying information means personal information that identifies an individual, which may include the individual’s passport number
reparation means—
- (a)
- anyamountthatisrequiredtobepaidunderasentence of reparation; or
- (b)
- anyamountthatisrequiredtobepaidunderanyorderof reparationasdefinedin section145D oftheSentencing Act 2002 serious default, in relation to a person, means that—
- (a)
- the person owes—
- (i)
- an amount of $1,000 (or any other amount that may be fixed by the Governor-General by Order in Council) or more in relation to 1 or more unpaid fines (other than an amount of reparation); or
- (ii)
- any amount of reparation; and
- (b)
- awarranttoarrestthepersonhasbeenissuedinrespect of the non-paymentofthe whole, or of anypart,ofany amount referred to in paragraph (a); and
- (c)
- the warrant has not been withdrawn or executed.
Section 280C: inserted, on 10 April 2006, by section 4 of the Customs and Excise Amendment Act 2006 (2006 No 7).
Section280Cauthorisedofficerparagraph(b): amended,on8December2009, by section 24 of the Customs andExciseAmendmentAct 2009(2009No61).
Section 280C fine paragraph (d): added, on 1 July 2010, by section 10 of the Sentencing (Offender Levy) Amendment Act 2009 (2009 No 42).
280D Disclosure of arrival and departure information for fines enforcement purposes
- (1)
- The purpose of this section is to facilitate the exchange of information between the Customs and the Department to enable—
- (a)
- the Department to locate any person who is in serious default in the payment of any fine; and
- (b)
- appropriatefinesenforcementactiontobetakenagainst that person.
- (2)
- Forthepurposeofthissection,anauthorisedofficermaysupply to the chief executive of the Customs any identifying information about a person who is in serious default.
- (3)
- If,inrelationtoapersonwhoisinseriousdefault,identifying informationissuppliedinaccordancewithsubsection(2),the chiefexecutiveoftheCustomsmaycomparethatinformation with any information held by the Customs that relates to that person.
- (4)
- If the Customs has information relating to a person who is in serious default, the chief executive of the Customs may, for thepurposeofthissection,supplytoanauthorisedofficerany ofthefollowinginformationrelatingtothatpersonheldbythe Customs:
- (a)
- the person’s full name:
- (b)
- the person’s date of birth:
- (c)
- the person’s sex:
- (d)
- the person’s passport number:
- (e)
- the person’s nationality:
- (f)
- ifthepersonarrivedor,asthecasemaybe,departedby aircraft, the flight number of the aircraft:
- (g)
- ifthepersonarrivedor,asthecasemaybe,departedby ship, the name of the ship:
- (h)
- the date on which the person arrived in, or (as the case may be) departed from, New Zealand.
- (5)
- ThechiefexecutiveoftheCustomsandthechiefexecutiveof theDepartmentmay,forthepurposeofthissection,determine by agreement between them—
- (a)
- thefrequencywithwhichinformationmaybesupplied; and
- (b)
- the form in which information may be supplied; and
- (c)
- the method by which information may be supplied.
Section 280D: inserted, on 10 April 2006, by section 4 of the Customs and Excise Amendment Act 2006 (2006 No 7).
280E No Crown liability to third parties for fines enforcement action
- (1)
- This section applies to the taking of any fines enforcement action against a person who is alleged to be in serious default (the alleged defaulter), or to the questioning of any alleged defaulter with a view to taking any fines enforcement action, immediately—
- (a)
- afterthearrivaloftheallegeddefaulterinNewZealand; or
- (b)
- before the departure of the alleged defaulter from New Zealand.
- (2)
- TheCrownisnotliabletoanyperson(forexample,anairline operator or a passenger on an airline) for any loss or damage caused as a result of, or in connection with, the actions described in subsection (1) unless the person or persons taking those actions, or any employee of the Crown performing any function directly or indirectly connected with those actions, has not acted in good faith or has been grossly negligent.
- (3)
- Nothinginsubsection(2)appliestooraffectsanyquestionof the liability of the Crown to the alleged defaulter. Section 280E: inserted, on 10 April 2006, by section 4 of the Customs and
Excise Amendment Act 2006 (2006 No 7).
280F Customs may supply information concerning specified fines defaulters to chief executive of Department of Labour
- (1)
- The chief executive of the Customs may supply to the chief executive of the Department of Labour the following information about a person who is a specified fines defaulter:
- (a)
- the person’s full name:
- (b)
- the person’s date of birth:
- (c)
- the person’s sex:
- (d)
- the person’s passport number:
- (e)
- notice of the fact that the person is a specified fines defaulter.
- (2)
- The information given under subsection (1)—
- (a)
- may be given in any form and by any method agreed upon by the chief executive of the Department (as that term is defined in section 280C), the chief executive of theCustoms,andthechiefexecutiveoftheDepartment of Labour; and
- (b)
- may,inwholeorinpart,beintheformofacoderepresenting the information.
- (3)
- In this section,— fine means a fine within the meaning of that term in section 280C , other than a fine imposed by, or resulting from the enforcement of, an order made or deemed to have been made
under section21(5),(5A),or(9) oftheSummaryProceedings Act 1957 specified fines defaulter means a person—
- (a)
- who owes—
- (i)
- an amount of $5,000 (or any other amount that may be fixed by the Governor-General by Order in Council) or more in relation to 1 or more unpaid fines (other than an amount of reparation); or
- (ii)
- any amount of reparation within the meaning of that term in section 280C; and
- (b)
- for whom a warrant to arrest has been issued (and not withdrawn or executed) in respect of the non-payment of the whole or any part of any amount referred to in paragraph (a).
Section280F: inserted, on 10 April 2006, by section 4 of the Customs and Ex cise Amendment Act 2006 (2006 No 7).
280G Defined terms for sections 280H and 280I
In sections 280H and 280I, unless the context otherwise re
quires,— borrower hasthemeaning giventoit by section 2 of theStu dent Loan Scheme Act 1992
Commissioner means the Commissioner of Inland Revenue as defined in section 3(1) of the Tax Administration Act 1994
Department means the Inland Revenue Department identifyinginformationmeanstheinformationsetoutin sec tion62A(2) oftheStudentLoanSchemeAct1992thatidentifies a borrower
officeroftheDepartmenthasthemeaninggiventoitby sec tion 3(1) of the Tax Administration Act 1994. Section 280G: inserted, on 28 March 2007, by section 41 of the Student Loan
Scheme Amendment Act 2007 (2007 No 13).
280H Disclosure of arrival and departure information for purposes of Student Loan Scheme Act 1992
- (1)
- The purpose of this section is to facilitate the exchange of information between the Customs and the Department for the purpose of assisting the Commissioner to verify—
- (a)
- borrowers’entitlementstoafullinterestwrite-offunder section 38AA of the Student Loan Scheme Act 1992:
- (b)
- whether borrowers are New Zealand based or overseas based for the purposes of that Act:
- (c)
- whether borrowers are resident or non-resident for the purposes of that Act.
- (2)
- Forthepurposeofthissection,theCommissionermaysupply any identifying information to the chief executive.
- (3)
- If, in relation to any borrower, identifying information is supplied in accordance with subsection (2), the chief executive may compare that information with any arrival and departure informationheldby the Customsthatrelatestothat borrower.
- (4)
- IftheCustomshasarrivalordepartureinformationrelatingto a borrower, the chief executive may, for the purpose of this section, supply to the Commissioner any of the following information held by the Customs:
- (a)
- the borrower’s name:
- (b)
- the borrower’s date of birth:
- (c)
- the borrower’s tax file number:
- (d)
- the time and date on which the borrower arrived in, or, as the case may be, departed from, New Zealand.
- (5)
- The chief executive and the Commissioner may, for the purpose of this section, determine by written agreement between them—
- (a)
- thefrequencywithwhichinformationmaybesupplied; and
- (b)
- the form in which information may be supplied; and
- (c)
- the method by which information may be supplied.
Section 280H: inserted, on 28 March 2007, by section 41 of the Student Loan Scheme Amendment Act 2007 (2007 No 13).
280I Direct access to arrival and departure information for purposes of Student Loan Scheme Act 1992
- (1)
- The purpose of this section is to facilitate the Department’s access to information stored in a database for the purpose of assisting the Commissioner to verify—
- (a)
- borrowers’entitlementstoafullinterestwrite-offunder section 38AA of the Student Loan Scheme Act 1992:
- (b)
- whether borrowers are New Zealand based or overseas based for the purposes of that Act:
- (c)
- whether borrowers are resident or non-resident for the purposes of that Act:
- (d)
- for the purposes of that Act, whether borrowers are in New Zealand.
- (2)
- Thechiefexecutivemay,forthepurposeofthissection,allow the Commissioner to access a database in accordance with a written agreement entered into by the chief executive and the Commissioner.
- (3)
- In accessing a database for the purpose of this section, the Commissioner—
- (a)
- may only search for arrival or departure information relating to pre-selected borrowers who are of interest to the Commissioner; and
- (b)
- must not search for—
- (i)
- any information other than arrival or departure information; or
- (ii)
- anyinformationaboutapersonwhoisnotaborrower.
- (4)
- The Commissioner must take all reasonable steps to ensure that—
- (a)
- only persons who have had appropriate powers delegated to them by the Commissioner—
- (i)
- have access to the database; and
- (ii)
- use the database; and
- (b)
- a record is kept of—
- (i)
- every occasion on which persons access a database; and
- (ii)
- the reason for accessing the database; and
- (c)
- every person who accesses a database for the purpose of this section complies with subsection (3).
- (5)
- In this section,— access a database includes remote access to a database databasemeansanyinformationrecordingsystemusedbythe
Customs to store arrival or departure information. Section 280I: inserted, on 28 March 2007, by section 41 of the Student Loan Scheme Amendment Act 2007 (2007 No 13).
280J Defined terms for sections 280K and 280L
In sections 280K and 280L, unless the context otherwise re
quires,— Commissioner means the Commissioner of Inland Revenue as defined in section 3(1) of the Tax Administration Act 1994
Department means the Inland Revenue Department financial support debt means an amount owing to the Commissioner of—
- (a)
- financial support as defined in section 2 of the Child Support Act 1991:
- (b)
- apenaltyorinterestunderthe ChildSupportAct1991
identifying information means personal information that identifies an individual officeroftheDepartmenthasthemeaninggiventoitby sec
tion 3(1) of the Tax Administration Act 1994 seriousdefault meansthestateofhavinganamountoffinancialsupportdebtdueandowingtotheCommissionerofInland Revenue and satisfying criteria agreed by the Commissioner and the Privacy Commissioner in consultation with the chief executive. Section280J:inserted,on8August2008,by section293 oftheTaxation(Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
280K Disclosure of arrival and departure information for purposes of Child Support Act 1991
- (1)
- The purpose of this section is to facilitate the exchange of information between the Customs and the Department for the purpose of assisting the Commissioner to—
- (a)
- locate any person who is in serious default in the payment of any financial support debt; and
- (b)
- take appropriate debt recovery action against that person.
- (2)
- Forthepurposeofthissection,theCommissionermaysupply any identifying information to the chief executive.
- (3)
- If,inrelationtoapersonwhoisinseriousdefault,identifying informationissuppliedinaccordancewithsubsection(2),the chiefexecutivemaycomparethatinformationwithanyarrival anddepartureinformationheldbytheCustomsthatmayrelate to that person.
- (4)
- IftheCustomshasarrivalordepartureinformationrelatingto apersonwhoisinseriousdefault,thechiefexecutivemay,for thepurposeofthissection,supplytotheCommissioneranyof the following information held by the Customs:
- (a)
- the person’s name:
- (b)
- the person’s date of birth:
- (c)
- the person’s tax file number:
- (d)
- the time and date on which the person arrived in New Zealand or, as the case may be, departed from New Zealand:
- (e)
- information provided by the person when arriving in New Zealand or, as the case may be, departing from New Zealand.
- (5)
- The chief executive and the Commissioner may, for the purpose of this section, determine by written agreement between them—
- (a)
- thefrequencywithwhichinformationmaybesupplied:
- (b)
- the form in which information may be supplied:
- (c)
- the method by which information may be supplied.
Section280K:inserted,on8August2008,by section293 oftheTaxation(Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
280L Direct access to arrival and departure information for purposes of Child Support Act 1991
- (1)
- The purpose of this section is to facilitate the Department’s access to information stored in a database for the purpose of assisting the Commissioner to—
- (a)
- locate any person who is in serious default in the payment of any financial support debt:
- (b)
- take appropriate debt recovery action against that person.
- (2)
- Thechiefexecutivemay,forthepurposeofthissection,allow the Commissioner to access a database in accordance with a written agreement entered into by the chief executive and the Commissioner.
- (3)
- In accessing a database for the purpose of this section, the Commissioner—
- (a)
- may only search for arrival or departure information relatingtopreselectedpersonswhoareofinteresttothe Commissioner; and
- (b)
- must not search for—
- (i)
- any information other than arrival or departure information:
- (ii)
- anyinformationaboutapersonwhoisnotinserious default.
- (4)
- The Commissioner must take all reasonable steps to ensure that—
- (a)
- onlypersonswithappropriatepowersdelegatedtothem by the Commissioner—
- (i)
- have access to the database; and
- (ii)
- use the database; and
- (b)
- a record is kept of—
- (i)
- every occasion on which persons access a database; and
- (ii)
- the reason for accessing the database; and
- (c)
- every person who accesses a database for the purpose of this section complies with subsection (3).
- (5)
- In this section,— access a database includes remote access to a database databasemeansanyinformationrecordingsystemusedbythe
Customs to store arrival or departure information. Section280L:inserted,on8August2008,by section293 oftheTaxation(Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
281 Disclosure of information overseas
- (1)
- Thechiefexecutivemaydiscloseanyinformationspecifiedin section 282(1) to an overseas agency, body, or person, whose functions include—
- (a)
- theprevention,detection,investigation,prosecution,or punishmentofoffencesthatare,orthatifcommittedin New Zealand would be,—
- (i)
- customs offences of any kind; or
- (ii)
- other offences punishable by imprisonment; or
- (b)
- theprocessingofinternationalpassengersattheborder by public authorities; or
- (c)
- border security; or
- (d)
- theenforcementofalawimposingapecuniarypenalty; or
- (e)
- the protection of public revenue.
- (2)
- Thedisclosureofinformationundersubsection(1)mustbe—
- (a)
- inaccordancewithanagreementbetweenthechiefexecutive and the agency, body, or person concerned that complies with subsections (3) and (4); or
- (b)
- in accordance with subsection (8).
- (3)
- The chief executive must not enter into an agreement for the purpose of subsection (2)(a) unless satisfied that it is justified to help prevent, identify, or respond to violations of New Zealand law or,—
- (a)
- inthecaseofanagreementwithaninternationalagency or body, to help prevent, identify, or respond to actions ofakindwhosepreventionoridentification,orresponding to which, is among the functions of the agency or body:
- (b)
- in any other case, to help prevent, identify, or respond to violations of the law of the State concerned.
- (4)
- For the purposes of subsection (2)(a), an agreement—
- (a)
- must be in writing; and
- (b)
- must state criteria for the disclosure of information under it; and
- (c)
- muststate,inrespectofinformationtobedisclosed,—
- (i)
- the use that the agency, body, or person may make of it; and
- (ii)
- either—
- (A)
- that the agency, body, or person must not disclose it to any other agency, body, or person; or
- (B)
- the other agencies, bodies, or persons to which the agency, body, or person may disclose any of it, and the extent to which, and conditions subject to which, the agency, body, or person may do so; and
- (d)
- may state—
- (i)
- the form in which the information may be disclosed:
- (ii)
- themethodbywhichtheinformationmaybedisclosed; and
- (e)
- may be varied from time to time.
- (5)
- The chief executive—
- (a)
- mustconsultthePrivacyCommissionerbeforeentering intoanagreementunderthissection,orvaryingsuchan agreement; and
- (b)
- if the Privacy Commissioner so requires, must undertake a review of the agreement under this section, and the arrangements for disclosure under it; and
- (c)
- as soon as practicable after conducting a review required to be undertaken under paragraph (b), must report the result to the Privacy Commissioner.
- (6)
- The Privacy Commissioner must not require the chief executive to undertake a review of an agreement under subsection (5)(b) within 12 months of last doing so.
- (7)
- This section does not limit the general powers of the chief executivetoenterintoagreementsnotrelatedtothedisclosure of information with any overseas agency, body, or person.
- (8)
- The chief executive may disclose information to an overseas agency,body,orpersonwithoutawrittenagreementspecified in subsection (2)(a) if—
- (a)
- the functions of the agency, body, or person include theprevention,detection,investigation,prosecution,or punishmentofcustomsoffencesofanykindorofother offences punishable by imprisonment; and
- (b)
- the information is disclosed subject to conditions stating—
- (i)
- the use that the agency, body, or person may make of it; and
- (ii)
- either—
- (A)
- that the agency, body, or person must not disclose it to any other agency, body, or person; or
- (B)
- the other agencies, bodies, or persons to which the agency, body, or person
may disclose any of it, and the extent to which, and conditions subject to which, the agency, body, or person may do so; and
(c) the chief executive makes and keeps a record of—
- (i)
- the information that was disclosed; and
- (ii)
- the agency, body, or person to which it was disclosed; and
(iii) the conditions subject to which it was disclosed.
- (9)
- If, before the commencement of this Act, the Government of New Zealand or chief executive has entered into any agreement or arrangement with any overseas agency, body, or personandthatagreementorarrangementcouldhavebeenmade or entered into under this section, the agreement or arrangementcontinuesandhaseffectasifithadbeenmadeorentered into under this section. This subsection prevails over subsection (4).
- (10)
- The chief executive must not disclose any information under subsection(8)unlesssatisfiedthatitrelatestoasuspectedviolation of New Zealand law or,—
- (a)
- in the case of disclosure to an international agency or body, to a suspected action of a kind whose prevention or identification, or responding to which, is among the functions of the agency or body:
- (b)
- inanyothercase,toasuspectedviolationofthelawof the State concerned.
Section 281: substituted, on 2 July 2004, by section 43 of the Customs and Excise Amendment Act 2004 (2004 No 55).
282 Information that may be disclosed
- (1)
- Theinformationthatmaybedisclosedunder section281 is—
- (a)
- airline passenger and crew lists:
- (b)
- craft movements (which may include passenger and crew lists):
- (c)
- past travel movements of specified people:
- (d)
- previous convictions of specified people:
- (e)
- general history of specified people (which may include associates and networks):
- (f)
- modus operandi of specified people:
- (g)
- knowncurrencyandotherfinancialtransactionsofrelevant interest, including involvement inmoney laundering:
- (h)
- intelligence analysis assessments and reports:
- (i)
- details of mail interceptions:
- (j)
- personal identification details (which may include photographs, distinguishing features, and details of identity or travel documents):
- (k)
- names and details of Customs personnel, freight forwarding and transport personnel, and personnel in the trade and travel business:
- (l)
- details of known or suspected involvement of persons in illicit activities.
- (2)
- Section 281 does not prevent or limit any disclosure of infor mationotherwisethanunderthatsectionthatmayberequired or authorised by or under law, or any treaty, agreement, or arrangement concluded by the Government of New Zealand. Section 282: substituted, on 2 July 2004, by section 43 of the Customs and
Excise Amendment Act 2004 (2004 No 55).
282A Customsmayforcertainpurposescollect,use,ordisclose certain information
- (1)
- This section applies to information viewed by the Customs underanyof sections38Gto38K ,andtoinformationtowhich the Customs is given access under section 95A.
- (2)
- TheCustomsmaycollect,use,ordisclosetheinformationfor anyofthefollowingpurposes(and,inthecaseofpersonalinformation, despite anything in information privacy principles 2, 3, 10, or 11 of the Privacy Act 1993):
- (a)
- exercising or performing a power, function, or duty under this Act:
- (b)
- the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
- (i)
- customs offences of any kind; or
- (ii)
- other offences punishable by imprisonment:
- (c)
- theprocessingofinternationalpassengersattheborder by public authorities:
- (d)
- the protection of border security:
- (e)
- the protection of the health and safety of members of the public.
- (3)
- Toavoiddoubt,iftheinformationispersonalinformationand is disclosed by the Customs to an agency, body, or person under subsection (2) and for a purpose specified in that subsection, then the agency, body, or person—
- (a)
- is authorised by this section to obtain and collect that information for that purpose; but
- (b)
- may keep, use, or disclose that information only in ac cordance with the Privacy Act 1993.
- (4)
- Section 281 applies, with all necessary modifications, to the disclosure of the information to an overseas agency, body, or person whose functions include—
- (a)
- the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
- (i)
- customs offences of any kind; or
- (ii)
- other offences punishable by imprisonment; or
- (b)
- theprocessingofinternationalpassengersattheborder by public authorities; or
- (c)
- border security; or
- (d)
- the protection of the health and safety of members of the public.
- (5)
- Nothinginthissectionlimits section38L(3)(a) or section38O .
Section282A:inserted,on2July2004,by section43 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
283 Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority Withoutlimitinganyotherobligationimposedonthechiefexecutivetogivenoticeinwritingortogivereasons,inanycase whereadecisionofthechiefexecutiveisopentoanappealto a Customs Appeal Authority, the notice of the decision of the chief executive must be given without undue delay and shall include or be accompanied by a written statement of the reasons for that decision. Section 283: amended, on 27 September 2001, by section 11 of the Customs
and Excise Amendment Act 2001 (2001 No 61).
284 Giving of notice
- (1)
- A notice by the chief executive or an officer of Customs to a company may be given,—
- (a)
- inthecaseofacompanywithinthemeaningofsection 2 of the Companies Act 1955, by delivery to a person named as a director in the most recent particulars sent to the Registrar under section 200 of that Act; or
- (b)
- inthecaseofacompanywithinthemeaningof section 2 of the Companies Act 1993, by delivery to a person namedasadirectorofthecompanyontheNewZealand register; or
- (c)
- bydeliverytoanemployeeofthecompanyatthecompany’s head office or principal place of business; or
- (d)
- by leaving it at the company’s registered office; or
- (e)
- by posting it to the company’s registered office or delivering it to a box at a document exchange which the company is using at the time; or
- (f)
- bysendingitbyfacsimilemachinetoatelephonenumberusedforthetransmissionofdocumentsbyfacsimile at the company’s registered office or its head office or principal place of business; or
- (g)
- where an individual who is a director, or an employee, oranagentofthecompanyisaregistereduserofaCustoms computerised entry processing system and uses the system for the purposes of the business of the company,bytransmittingitbyelectronicmeanstotheregistered user at the company’s registered office or at its head office or principal place of business or otherwise in accordance with the normal procedure of operation of the relevant Customs computerised entry processing system in relation to that registered user in respect of the business of the company.
- (2)
- AnoticebythechiefexecutiveoranofficerofCustomstoan overseas company may be given,—
- (a)
- bydeliverytoapersonnamedintheoverseasregisteras a director of the overseas company and who is resident in New Zealand; or
- (b)
- by delivery to a person named in the overseas register asbeingauthorisedtoacceptserviceinNewZealandof documents on behalf of the overseas company; or
- (c)
- by delivery to an employee of the overseas company at the overseas company’s place of business in New Zealand or, if the overseas company has more than 1 placeofbusinessinNewZealand,attheoverseascompany’s principal place of business in New Zealand; or
- (d)
- by posting it to the address of the overseas company’s principal place of business in New Zealand or delivering it to a box at a document exchange which the overseas company is using at the time; or
- (e)
- bysendingitbyfacsimilemachinetoatelephonenumberusedforthetransmissionofdocumentsbyfacsimile attheprincipalplaceofbusinessinNewZealandofthe overseas company; or
- (f)
- where an individual who is a director, or an employee, or an agent of the overseas company is a registered user of a Customs computerised entry processing system and uses the system for the purposes of the businessoftheoverseascompany,bytransmittingitbyelectronicmeanstotheregistereduserattheprincipalplace ofbusinessinNewZealandoftheoverseascompanyor otherwise in accordance with the normal procedure of operation of the relevant Customs computerised entry processing system in relation to that registered user in respect of the business of the overseas company.
- (3)
- A notice by the chief executive or an officer of Customs to a bodycorporate,otherthanacompanyoranoverseascompany, may be given,—
- (a)
- by delivery to a person who is a principal officer of the body corporate; or
- (b)
- by delivery to an employee of the body corporate at theprincipalofficeorprincipalplace ofbusinessofthe body corporate; or
- (c)
- bypostingittotheaddressoftheprincipalofficeofthe body corporate or delivering it to a box at a document exchangewhichthebodycorporateisusingatthetime; or
- (d)
- bysendingitbyfacsimilemachinetoatelephonenumberusedforthetransmissionofdocumentsbyfacsimile at the principal office or principal place of business of the body corporate; or
- (e)
- where an individual who is an employee or an agent of the body corporate is a registered user of a Customs computerisedentryprocessingsystemandusesthesystemfor the purposesofthebusinessofthebodycorporate,bytransmittingitbyelectronicmeanstotheregistered user at the principal office or principal place of business of the body corporate or otherwise in accordancewiththenormalprocedureofoperationoftherelevant Customs computerised entry processing system in relationtothatregistereduserinrespectofthebusiness of the body corporate.
- (4)
- AnoticebythechiefexecutiveoranofficerofCustomstoan individual may be given,—
- (a)
- by delivery to that person; or
- (b)
- bypostingittothatperson’saddressordeliveringittoa boxatadocumentexchangewhichthatpersonisusing at the time; or
- (c)
- bysendingitbyfacsimilemachinetoatelephonenumber used by that person for the transmission of documents by facsimile; or
- (d)
- where the individual is a registered user of a Customs computerised entry processing system, by transmitting it by electronic means to that individual in accordance with the normal procedure of operation of the relevant Customscomputerisedentryprocessingsysteminrelation to that individual.
Section284(1)(g): substituted, on3 June1998, by section8(1) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 284(2)(f): substituted, on 3 June 1998, by section 8(2) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
Section 284(3)(e): substituted, on 3 June 1998, by section 8(3) of the Customs and Excise Amendment Act (No 2) 1998 (1998 No 38).
285 Additional provision relating to notices under this Act
- (1)
- For the purposes of this Act, a notice is deemed to be given whenitisdeemedtobereceivedinaccordancewithsubsection (2).
- (2)
- For the purposes of this Act,—
- (a)
- a notice posted or delivered to a document exchange is deemed tobe received5 workingdaysafter itisposted or delivered:
- (b)
- a notice sent by facsimile machine is deemed to have beenreceivedontheworkingdayfollowingthedayon whichitwassent,exceptthatanoticesentunder section 56(2D) isdeemedtohavebeenreceivedatthetimeitis sent:
- (c)
- a notice transmitted by electronic means is deemed to have been received on the working day following the day on which it was transmitted, except that a notice sent under section 56(2D) is deemed to have been re ceived at the time it is sent:
- (d)
- inprovingthegivingofnoticebypostorbydeliveryto a document exchange, it is sufficient to prove that—
- (i)
- the document was properly addressed; and
- (ii)
- all postal or delivery charges were paid; and
- (e)
- in proving the giving of notice by facsimile machine, it is sufficient to prove that the document was properlytransmittedbyfacsimilemachinetothepersonconcerned:
- (f)
- in proving the transmitting of notice by electronic means, it is sufficient to prove that the notice was properlytransmittedbyelectronicmeansinaccordance with the normal operating procedure of the relevant Customs computerised entry processing system.
- (3)
- Anoticeisnottobedeemedtohavebeengiventoapersonif the person proves that, through no fault on the person’s part, the notice was not received within the time specified or was not received at all. Section285(2)(b): amended,on6March2007,bysection23(1)oftheCustoms
and Excise Amendment Act 2007 (2007 No 9).
Section285(2)(c): amended,on6March2007,bysection23(2)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section 285(3): amended, on 6 March 2007, by section 23(3) of the Customs and Excise Amendment Act 2007 (2007 No 9).
286 Regulations
(1) The Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes:
- (a)
- prescribing purposes in respect of which areas used for those purposes are or are not required to be licensed as Customs controlled areas; and prescribing circumstances in respect of which areas used in any or all of those circumstances are—
- (i)
- exemptedfromtherequirementtobelicensedas a Customs controlled area (whether or not the exemption is on terms and conditions set by the chief executive):
- (ii)
- required to be licensed as a Customs controlled area:
- (b)
- prescribing the form and content of, and the procedure to be followed in making, an application for an area to be licensed as a Customs controlled area: (ba) prescribing the form and content of, and the procedure to be followed in making, an application for an area to be licensed as a CASE:
- (c)
- prescribing the circumstances in which and the period or periods of time for which no charges shall be made by the licensee of a Customs controlled area for the reception or storage of imported goods:
- (d)
- prescribingthecontentofthenoticerequiredtobegiven to the Customs by the person in charge of a craft under section21 ,andprescribingtheperiodofadvancenotice required to be given for the purposes of that section:
- (e)
- prescribing the time within which inward reports must be delivered under this Act:
- (f)
- prescribing the persons or classes of persons who are exemptedfromtherequirementsof sections28 , 29 , 30 , and 32:
- (g)
- prescribing the craft or classes of craft that are exempt from the application of section 33 or section 37: (ga) prescribing the time within which outward reports re quired by section 34 mustbe delivered tothe Customs:
(gb) prescribing, for the purposes of paragraph (e) of the definition of person concerned in the movement of goods, persons, or craft in section 38A, persons, or classesofpersons,involvedinthecarriage,handling,or transportation of goods, or persons, or both, from New ZealandtoapointoutsideNewZealand,orfromapoint outside New Zealand to New Zealand, for commercial purposes:
(gc) prescribingtheformandmannerinwhichtheCustoms must be given access to informationunder section 38D or section 38E or both:
- (h)
- prescribing the time within which goods to which sec tion 39(1) applies must be entered:
- (i)
- prescribing the time within which goods must be claimed for the purposes of section 39(4)(b):
- (j)
- prescribingthecircumstancesinwhichgoodssubjectto the control of the Customs may be unloaded:
- (k)
- prescribing the time within which goods to which sec tion 49(1) applies must be entered:
- (l)
- prescribing the method by which the chief executive shall notify the rates of exchange of foreign currency to New Zealand currency:
- (m)
- prescribing the time within which goods to which sec tion 70 applies must be entered, the time within which excise duty owing must be paid, and the manner in which the volume of alcohol is to be specified on entry:
- (n)
- prescribing the manner in which the volume of alcohol in an alcoholic beverage shall be specified on entry:
- (o)
- prescribing, for the purposes of section 85(2), the circumstances in which a licensee may claim as a duty credit excise duty or excise-equivalent duty already paid on goods repurchased by that licensee:
- (p)
- prescribing the records that are required to be kept for the purposes of section 95 by eachcategory or sub-cat
egoryofpersonsdescribedinsubsection(1)ofthatsection, and the period of time, not exceeding 7 years, for which the records are required to be kept:
(pa) prescribingtheformandmannerinwhichtheCustoms mustbegivenaccesstoinformationunder section95A :
- (q)
- prescribing exceptions, restrictions, or conditions to which the chief executive’s power to refund or remit duty is subject:
- (r)
- prescribing the nature or value of sample goods that maybedeliveredfreeofdutyandtheconditionssubject to which sample goods may be delivered free of duty:
- (s)
- prescribing the conditions subject to which a person may be released from a security given for the payment of duty on goods temporarily imported:
- (t)
- prescribing the conditions subject to which drawbacks of duty may be allowed, and the amounts of drawback that may be allowed:
- (u)
- prescribing the times within which Customs rulings must be made by the chief executive, which time shall, in the case of a ruling described in section 119(1)(c), not exceed 150 days after therequirements specified in section 120(2) have been met:
- (v)
- providing for the manner of taking, use, and disposal of samples of goods taken by Customs officers for the purpose of section 151:
- (w)
- prescribing the kinds of securities that may be taken under section 156:
- (x)
- prescribing the form of application for registration as a user of a Customs computerised entry processing system, and the information to be provided by the applicant: (xa) prescribing, for the purposes of section 135(1)(d), 1 or more other grounds on which a registered user may be considered unfit to continue to be a registered user:
- (y)
- prescribing the period for which records of transmissionstoorfromaCustomscomputerisedentryprocessing system shall be kept by the Customs:
- (z)
- prescribing the documents that a Customs officer may require and the form of declaration to be completed under section 147(2):
(aa) prescribing the form and content of the written report required by section 171(8):
(bb) prescribingtheproceduretobefollowedinthemaking of applications to Customs Appeal Authorities and in theconductofappealsbyCustomsAppealAuthorities:
(cc) makinganyprovisionwhichmaybenecessaryordesirable to enable Customs Appeal Authorities to publish their decisions:
(dd) prescribing the manner by which the chief executive may exercise any power to sell goods under this Act, and the manner (including the order of priority) in which the proceeds of sale shall be dispersed:
(ee) prescribingtheworkinghoursoftheCustoms,andprovidingforthefixingbythechiefexecutiveofparticular working hours in respect of any particular place:
(ff) prescribing the form of warrants, declarations, and notices for the purposes of this Act:
(gg) prescribing offences in respect of the contravention of, or non-compliance with, any regulations made underthisAct;andprescribingthefines,notexceeding $1,000, that may be imposed in respect of any such offence:
(hh) conferringorprovidingforexemptionsfromanyprovision of any regulation made under this Act:
(ii) providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for its due administration.
(1A) Without limiting subsection (1)(a), any regulations made under that provision prescribing areas used for the manufacture or processing of goods (other than tobacco) that are exempted from the requirement of section 10 to be licensed as a Customs controlled area may impose conditions—
- (a)
- astothenatureofthegoodsbeingmanufacturedorprocessed:
- (b)
- as to the source of the product being manufactured or processed:
- (c)
- limiting the use that may be made of the goods (for example, permitting personal use only):
- (d)
- limitingtheageofanypersoninvolvedinthemanufacture or use of the goods:
- (e)
- limitingthequantityofgoodsthatmaybeproducedby any measure or other form of description.
(2) Different dates for the payment of excise duty may be prescribed in accordance with subsection (1)(m) in respect of different classes of goods subject to excise duty, or different classes of persons, or on any other differential basis. Compare: 1966 No 19 s 306; 1990 No 89 s 9 Section286(1)(a): substituted,on1October2008,bysection6oftheCustoms and Excise Amendment Act (No 2) 2008 (2008 No 61).
Section 286(1)(ba): inserted, on 2 July 2004, by section 44(1) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section286(1)(ga): substituted,on24September2009,bysection17(1)ofthe Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 286(1)(gb): inserted, on 1 October 2004, by section 44(3) of the Cus toms and Excise Amendment Act 2004 (2004 No 55).
Section 286(1)(gc): inserted, on 1 October 2004, by section 44(3) of the Cus toms and Excise Amendment Act 2004 (2004 No 55).
Section286(1)(o): amended, on9 October 2002, by section 26 of the Customs and Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 286(1)(pa): inserted, on 1 October 2004, by section 44(4) of the Cus toms and Excise Amendment Act 2004 (2004 No 55).
Section 286(1)(xa): inserted, on 2 July 2004, by section 44(5) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section286(1A):inserted,on24September2009,by section17(2) oftheCustoms and Excise Amendment Act (No 3) 2008 (2008 No 68).
287 Regulations for fees, charges, and expenses
- (1)
- Without limiting the power to make regulations conferred by any other section of this Act, but subject to the provisions of this Act, the Governor-General may from time to time, by Order in Council, make regulations—
- (a)
- prescribing the amounts of fees and charges payable under this Act or the method by which they are to be assessed,andthepersonsliableforpaymentofthefees and charges:
- (b)
- prescribing a rate or rates of charges for the attendance of Customs officers for the purposes of this Act:
- (c)
- providing for the liability of any person to pay any actual and reasonable expenses incurred by any Customs officer in respect of any attendance by that officer for the purposes of this Act:
- (d)
- prescribing the person or persons or classes of persons by whom the charges or expenses referred to in paragraphs(b)and(c)shallbepaid,orauthorisingthechief executive to determine the person by whom they shall be paid.
- (2)
- Different rates of fees or charges, or both, may be prescribed in accordance with subsection (1)(a) in respect of different classes of persons, or different types of Customs controlled areas, or on any other differential basis.
- (3)
- Different rates of charges may be prescribed in accordance with subsection (1)(b) in respect of attendances during the working hours of the Customs or attendances outside the working hours of the Customs, or on any other differential basis.
- (4)
- Any regulation made under subsection (1) may—
- (a)
- prescribethecircumstancesinwhichanyfee,charge,or expensemayberefunded,remitted,orwaived,inwhole or in part:
- (b)
- fix a date by which any fee or charge is to be paid.
287A Incorporation of provisions by reference in regulations
- (1)
- Regulations made under this Act (for example, regulations madeunder section65 )mayincorporatebyreferenceanyprovisions set out in—
- (a)
- aninternationaltradeagreementtowhichNewZealand is a party (for example, a free trade agreement); or
- (b)
- anotherdocumentmadetogiveeffecttosuchanagreement.
- (2)
- The provisions may be incorporated in the regulations—
- (a)
- in whole or in part; and
- (b)
- withmodifications,additions,orvariationsspecifiedin the regulations.
- (3)
- The incorporated provisions—
- (a)
- aretheprovisionsastheyexistatthetimethattheregulations are made; and
- (b)
- form part of the regulations for all purposes and have legal effect accordingly.
Section287A:inserted,on8December2009,by section23 oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
287B Effect of amendments to, or replacement of, provisions incorporated by reference
An amendment to, or replacement of, provisions incorpor ated under section 287A has legal effect as part of the regula tions only if regulations are made that state that the particular amendment or replacement has that effect. Section287B:inserted,on8December2009,by section23 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
287C Proof of provisions incorporated by reference
- (1)
- Acopyoftheprovisionsincorporatedunder section287A ,including any amendment to, or replacement of, the provisions, must be—
- (a)
- certifiedasacorrectcopyoftheprovisionsbythechief executive; and
- (b)
- retained by the chief executive.
- (2)
- The production in proceedings of a certified copy of the provisions is, in the absence of proof to the contrary, sufficient evidence of the incorporation in the regulations of the provisions. Section287C:inserted,on8December2009,by section23 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
287D Access to provisions incorporated by reference
- (1)
- The chief executive must—
- (a)
- ensurethatcopiesofanyprovisionsincorporatedunder section 287A are available for inspection during work ing hours, free of charge, at places specified in a notice given under paragraph (d); and
- (b)
- ensure that copies of the provisions are published on an Internet site that is, so far as practicable, publicly available free of charge; and
- (c)
- ensure that copies of the provisions are available for purchase at a reasonable price at places specified in a notice given under paragraph (d); and
- (d)
- give notice in the Gazette stating that—
- (i)
- theprovisionsareincorporatedinparticularregulations and the date on which the regulations were made; and
- (ii)
- copies of the provisions are available (at all reasonable times) for inspection during working hours, free of charge, at specified places; and
- (2)
- Afailuretocomplywiththissectiondoesnotinvalidateregu lations that incorporate provisions under section 287A. Section287D:inserted,on8December2009,by section23 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
287E Acts and Regulations Publication Act 1989 not applicable to provisions incorporated by reference
The ActsandRegulationsPublicationAct1989 doesnotapply toprovisionsincorporatedunder section287A ortoanamendment to, or replacement of, those provisions. Section287E:inserted,on8December2009,by section23 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
287F Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference
- (1)
- Nothing in section 4 of the Regulations (Disallowance) Act 1989 requires provisions incorporated under section 287A to be laid before the House of Representatives.
- (2)
- The Regulations (Disallowance) Act 1989, apart from the modification to the application of section 4 of that Act made by subsection (1) of this section, applies to regulations that incorporate provisions under section 287A. Section287F:inserted,on8December2009,by section23 oftheCustomsand
Excise Amendment Act 2009 (2009 No 61).
288 Chief executive may make rules for certain purposes
- (1)
- The chief executive may from time to time make rules for all or any of the following purposes: (a) prescribingtheformandcontentof,andtheparticulars to be verified by declaration in, inward reports or outwardreportsrequiredtobedeliveredunderthisActand the manner in which those reports must be delivered to the Customs: (b) [Repealed]
- (c)
- prescribing the form, or forms, of certificates of clearance to be issued under this Act:
- (d)
- prescribing the form and manner in which goods to which section 39(1) applies must be entered, and the particulars to be provided in the entry, and the form of any declaration to be made in the entry:
- (e)
- prescribing the form and manner in which goods to which section 49(1) applies must be entered, and the particulars to be provided in the entry, and the form of any declaration to be made in the entry:
- (f)
- prescribing the form and manner in which goods to which section 70 applies must be entered, and the par ticularstobeprovidedintheentry,andtheformofany declaration to be made in the entry:
- (g)
- prescribing the manner in which the volume of alcohol inanalcoholicbeverageistobeascertainedforthepurposes of this Act:
- (h)
- prescribing the form of application for a Customs ruling:
- (i)
- prescribingtheformandmannerinwhich,andthetime within which, the following goods must be reported to the Customs:
- (i)
- goodsexemptedfromtherequirementsof section 39(1) by regulations made under section 40(c):
- (ii)
- goods deemed to be entered for the purposes of section 39(1) by regulations made under section 40(d) :
- (2)
- The power to prescribe forms under this section includes the power to prescribe electronic message formats to be used for the electronic transmission of data to or between computers.
- (3)
- Everyrulemadeunderthissectionshallbesignedbythechief executive.
- (4)
- Thepowerofthechiefexecutivetomakerulesunderthissection shall not be delegated to any other person.
- (5)
- Everyrulemadeunderparagraph(a),(b),(c),(g),(h),or(i)of subsection (1) shall be published in the Gazette.
- (6)
- Whereanyruleismadeunderparagraph(d),(e),or(f)ofsubsection (1), the chief executive shall arrange for the publicationinthe Gazette ofanoticeindicatingthattherulehasbeen made.
- (7)
- Where any rule is published or notified in the Gazette in accordance with subsections (5) and (6), there shall also be included a notice showing a place at which copies of the rules made under subsection (1) are available for inspection free of charge and for purchase.
- (8)
- Thechiefexecutiveshallmakecopiesoftherulesavailable—
- (a)
- forinspectionbymembersofthepublicfreeofcharge; and
- (b)
- for purchase by members of the public at a reasonable price.
- (9)
- Ontherevocationofanyrulemadeundersubsection(1),subsection (8) shall cease to apply in relation to that rule.
- (10)
- Everyrulemadeunderthissectionshallcomeintoforceonthe 28thday afterthedateofits publication or notification, as the casemaybe, in the Gazette in accordance withtheprovisions ofthissection,oronsuchlaterdateasmaybespecifiedinthe rule.
- (11)
- Everyrulemadeundersubsection(1)isherebydeemedtobea regulationforthepurposesofthe Regulations(Disallowance) Act1989 ,butshallnotbearegulationoraninstrumentforthe purposes of the Acts and Regulations Publication Act 1989.
- (12)
- The chief executive may, from time to time, amend or revoke anyrulesmadeundersubsection(1),andtheprovisionsofthis section,withallnecessarymodifications,shallapplyinrespect of any such amendment or revocation. Section 288(1)(a): amended, on 24 September 2009, by section 18 of the Cus
toms and Excise Amendment Act (No 3) 2008 (2008 No 68).
Section 288(1)(a): amended, on 2 July 2004, by section 45(a) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section288(1)(b): repealed,on6March2007,bysection24(1)oftheCustoms and Excise Amendment Act 2007 (2007 No 9).
Section288(1)(i): added,on9October2002,bysection27oftheCustomsand Excise Amendment Act (No 2) 2002 (2002 No 31).
Section 288(1)(i): amended, on 2 July 2004, by section 45(c) of the Customs and Excise Amendment Act 2004 (2004 No 55).
Section 288(5): amended, on 6 March 2007, by section 24(2) of the Customs and Excise Amendment Act 2007 (2007 No 9).
288A Use of reasonable force must be reported A Customs officer must, within 5 working days of using reasonable force under any provision of this Act, give the chief executive a written report on—
- (a)
- the use of the force; and
- (b)
- the circumstances in which it was used.
Section288A:inserted,on2July2004,by section46 oftheCustomsandExcise Amendment Act 2004 (2004 No 55).
289 Acts and regulations amended
- (1)
- The Acts specified in Schedule 5 are hereby amended in the manner indicated in that schedule.
- (2)
- The regulations specified in Schedule 6 are hereby amended in the manner indicated in that schedule.
290 Repeals and revocations
- (1)
- The enactments specified in Schedule 7 are hereby repealed.
- (2)
- The regulations, orders, and notices specified in Schedule 8 are hereby revoked.
Validation and savings provisions
291 Validation of acts done pursuant to Customs Duties Suspension (Inter-Governmental Agreements) Order 1963 Any act done pursuant to and in accordance with the provisions of the Customs Duties Suspension (Inter-Governmental Agreements) Order 1963 (SR 1963/150) before the commencement of this Act is hereby declared to be and to always have been validly done.
292 Savings for proceedings and other matters
- (1)
- TherepealoftheCustomsAct1966by section290 ofthisAct does not affect—
- (a)
- proceedings commenced in any court before the commencement of this Act:
- (b)
- thelayingofanyinformationpursuanttosection259of the Customs Act 1966 by any person who was a Collector under that Act in respect of an alleged offence committed before the commencement of this Act:
- (c)
- an application under subsection (1) of section 19A of theCustomsAct1966madebeforethecommencement of this Act:
- (d)
- anyTariffclassificationopiniongivenbyaCollectorof Customsundersection19AoftheCustomsAct1966on or after 1 May 1994 or by the Comptroller of Customs on or after 9 December 1994:
- (e)
- any referral under section 19B(2) of the Customs Act 1966 made before the commencement of this Act:
- (f)
- any appeal under section 19C(1) of the Customs Act 1966 made before the commencement of this Act or the right of appeal under that section where the initial application made under section 19A of that Act was made before the commencement of this Act:
- (g)
- any application under section 140(3) of the Customs Act 1966 made before the commencement of this Act:
- (h)
- any appeal under section 140A(1) of the Customs Act 1966 made before the commencement of this Act or the right to appeal under that section when the initial application for the determination was made before the commencement of this Act:
- (i)
- any application for a determination or any determinationmadeundersection151CoftheCustomsAct1966 before the commencement of this Act:
- (j)
- anyappealundersection151IoftheCustomsAct1966 madebeforethecommencementofthisActortheright toappealunderthatsectionwheretheinitialapplication under section 151C of that Act was made before the commencement of this Act:
- (k)
- anyrightorproceedingsrelatingtoarefund,remission, or drawback of duty under any of sections 171 to 177, and 183 of the Customs Act 1966 existing before the commencement of this Act:
- (l)
- any right to recover money under section 182 of the CustomsAct1966whetherpaidbeforeorafterthecommencement of this Act:
- (m)
- any application made to the Comptroller of Customs under section 287 of the Customs Act 1966 for the waiver by the Minister of any forfeiture:
- (n)
- thecondemnationofanygoodsinaccordancewithsection 283 of the Customs Act 1966.
- (2)
- For the purposes of subsection (1), the provisions of the Customs Act 1966 referred to in that subsection shall continue in force as if that Act had not been repealed.
293 Savings provision in relation to Customs officers Apersonwho,immediatelybeforethecommencementofthis Act, was an officer of Customs appointed in accordance with section 8 of the Customs Act 1966 shall be deemed to be a Customs officer appointed by the chief executive for the purposes of this Act.
Transitional provisions
294 Transitional provision relating to terminology
- (1)
- Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or exist ing immediately before the commencement of this Act to the CustomsDepartmentshall,onandafterthecommencementof this Act, be read as a reference to the New Zealand Customs Service established by this Act.
- (2)
- Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to an officer of Customs shall, on and after the commencement of thisAct,bereadasareferencetoaCustomsofficerappointed under this Act.
- (3)
- Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to the ComptrollerofCustomsshall,onandafterthecommencement of this Act, also be read as a reference to the chief executive of the New Zealand Customs Service.
- (4)
- On and after the commencement of this Act,—
- (a)
- allproceedingsthatwerependingbyoragainsttheCustoms Department immediately before the commencement of this Act may be carried on, completed, or enforcedbyoragainsttheNewZealandCustomsService; and
- (b)
- all rights and obligations of the Customs Department existingimmediatelybeforethecommencementofthis Act shall becometherightsand obligations of theNew Zealand Customs Service.
- (5)
- Everyreferenceinanyenactmentinforceimmediatelybefore the commencement, on 1 October 1996, of this Act to Schedule 3 of the Customs Act 1966 must, on and after that commencement, beread as a reference to (as the case may be)—
- (a)
- Schedule 3 of this Act; or
- (b)
- the Excise and Excise-equivalent Duties Table.
Section294(5): substituted,on1January2010,bysection11(3)oftheCustoms and Excise Amendment Act 2009 (2009 No 61).
295 Transitional provision concerning assessment and payment of duty
The provisions of the Customs Act 1966 and all regulations, Orders in Council, warrants, and acts of authority under that Act shall continue in force and apply to—
- (a)
- thepaymentofdutypayablebeforethecommencement of this Act:
- (b)
- the assessment and payment of duty assessable before
the commencement of this Act— as if this Act had not been passed.
296 Examination station deemed to be Customs controlled area
Anyplacethatwas,immediatelybeforethecommencementof thisAct,anexaminationstationappointedbytheComptroller ofCustomsinaccordancewithsection31oftheCustomsAct 1966shallbedeemedforthepurposesofthisActtobeaCustomscontrolledarealicensedunder section12 forthepurposes described in paragraphs (d) and (e) of section 10.
297 Examining place, Customs containerbase, sufferance wharf, and wharf deemed to be Customs controlled area
(1) Any place that was, immediately before the commencement of this Act,—
- (a)
- an examining place appointed by the Comptroller of Customs in accordance with section 32 of the Customs Act 1966; or
- (b)
- aCustomscontainerbaseappointedbytheComptroller ofCustomsinaccordancewithsection32AoftheCustoms Act 1966; or
- (c)
- a sufferance wharf appointed by the Comptroller of Customs in accordance with section 29 of the Customs Act 1966—
shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 for the purpose de scribed in section 10(c).
(2) Anyplacethatwas,immediatelybeforethecommencementof this Act, a wharf appointed by the Comptroller of Customs in accordance with section 28 of the Customs Act 1966 shall be
329
deemedforthepurposesofthisActtobeaCustomscontrolled area licensed under section 12 for the purpose described in section 10(d).
298 Staff accommodation, facilities, and transit buildings deemed to be Customs controlled area
(1) Any place that was, immediately before the commencement of this Act,—
- (a)
- staff accommodation or facilities directed by the Minister of Customs to be for the exclusive use of officers ofCustomspursuanttosection33(1)(a)oftheCustoms Act 1966; or
- (b)
- atransitbuildingdeclaredbytheMinisterofCustomsto berequiredpursuanttosection33(1)(b)oftheCustoms Act 1966—
shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 for the purposes de scribed in paragraphs (d) and (e) of section 10.
(2) Where any area in any place referred to in subsection (1)(a) ofthissectionwas,immediatelybeforethecommencementof thisAct,entitledtobeexemptfromchargesinaccordancewith section 33(2A) of the Customs Act 1966, that area shall continue to be exempt from those charges until an application in respect of that area has been made in accordance with section 302 of this Act and dealt with in accordance with this Act.
299 Export warehouse deemed to be Customs controlled area Any place that was, immediately before the commencement of this Act, an export warehouse licensed under the Customs Act 1966 shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 of this Act for the purpose described in section 10(b) of this Act.
300 Manufacturing area deemed to be Customs controlled area Any place that was, immediately before the commencement of this Act, a manufacturing area licensed under the Customs Act 1966 shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 of this Act for the purpose described in section 10(a) of this Act.
301 Transitional provision relating to conditions of appointment or licence Anyspecification,limitation,condition,orrestrictionthat,immediately before the commencement of this Act, applied to anyexaminationstation,examiningplace,Customscontainerbase,wharf,sufferancewharf,exportwarehouse,ormanufacturingareashallcontinuetoapplynotwithstandingthepassing ofthisActuntilanapplicationinrespectofthatareahasbeen madeinaccordancewith section302 anddealtwithinaccordance with this Act.
302 Application for licence as Customs controlled area to be made within 40 working days Notlaterthan40workingdaysafterthecommencementofthis Act the owner or occupier of or person operating in any area to which sections 296 to 300 apply shall make an application in accordance with section 11 for the area to be licensed as a CustomscontrolledareaandalltheprovisionsofthisActshall apply to that application.
303 Transitional status to continue until application made and disposed of
- (1)
- Subject to subsection (2), an area that is deemed to be a Cus toms controlled area under any of sections 296 to 300 shall continue to be a Customs controlled area until an application in respect of that area has been made in accordance with sec tion 302 and dealt with in accordance with this Act.
- (2)
- Where,attheexpiryoftheperiodspecifiedin section302 ,no application has been made in accordance with that section in respect of an area to which any of sections 296 to 300 apply, that area shall cease to be a Customs controlled area.
304 Transitional provision relating to persons approved to defer payment of duty
- (1)
- Subject to subsection (2) of this section, every person who, immediately before the commencement of this Act, was approvedundersection152A(2)oftheCustomsAct1966todefer the payment of duty shall be deemed to be an approved person for the purposes of section 86(6) of this Act.
- (2)
- As soon as practicable after the commencement of this Act thechiefexecutiveshallissuetothepersonreferredtoinsubsection (1) a notice under this Act specifying the terms and conditionsapplicableforthedefermentofdutyinplaceofthe conditions imposed under section 152A of the Customs Act 1966.
- (3)
- Notwithstandingtheprovisionsofsubsection(2),thechiefexecutive may vary or cancel any approval to which subsection
(1) applies, or may vary or cancel any term or condition affecting the approval.
305 Transitional provision relating to businesses not required to be licensed
- (1)
- Where, immediately before the commencement of this Act, a personcarryingonbusinessasamanufacturerofgoodsspecifiedin Schedule3 ofthisActwas,pursuanttoadirectiongiven by the Minister of Customs under section 110 of the Customs Act 1966, not required to be licensed, the area in which that person carries on the business shall be deemed to be an area in respect of which the chief executive has given a direction under section 12(4) of this Act.
- (2)
- A direction of the chief executive deemed to be given under subsection(1)shallbedeemedtobegiveninrespectofthepart of the business and the areas specified in the direction given by the Minister under the Customs Act 1966.
- (3)
- Not later than 40 working days after the commencement of this Act, a person to whom this section applies shall make an application under this Act for the area in which the person carriesonbusinessasdescribedinsubsection(1)tobelicensed asaCustomscontrolledarea,andalltheprovisionsofthisAct shall apply to that application.
- (4)
- An area described in subsection (1) of this section shall continue to be deemed to be an area in respect of which the chief executivehasgivenadirectionunder section12(4) untilanapplication in respect of that area has been made in accordance withsubsection(3)ofthissectionanddealtwithinaccordance with this Act.
- (5)
- Where,attheexpiryoftheperiodspecifiedinsubsection(3)of this section,noapplicationhasbeenmadeinaccordance with thatsubsection,thatareashallceasetobeanareainrespectof which the chief executive has given a direction under section 12(4) .
305A Transitional provisions relating to investigations of offences under Customs Act 1966
- (1)
- Apersonwhomayexerciseapowerunderanyof sections146 , 152 , 160 , 161 , 165 , 166 , 167 ,and 171 forthepurposeofinvestigating offencessuspected ofhaving been committed against this Act may also exercise that power in accordance with this Actforthepurposeofinvestigatingoffencessuspectedofhaving been committed against the Customs Act 1966.
- (2)
- For the purposes of subsection (1), a reference to this Act—
- (a)
- in relation to any offence in sections 152(1), 165(1), 166(1) , and 167(1):
- (b)
- in relation to goods in section 160(1):
- (c)
- in relation to a thing in section 167(1)(c),— is taken to include a reference to the Customs Act 1966.
- (3)
- Afterexercising,byvirtueofsubsection(1),anypowerunder thisActinrelationtoasuspectedoffenceagainsttheCustoms Act1966,thechiefexecutiveoraCustomsofficer,asthecase maybe,mustnotexerciseanycorrespondingpowerunderthe Customs Act 1966 in relation to that suspected offence.
- (4)
- Nothinginthissectionlimitsoraffectstheapplicationof sec tion 19 of the Interpretation Act 1999 in relation to the pros ecution of offences against the Customs Act 1966. Section305A:inserted,on3June1998,by section9 oftheCustomsandExcise
Amendment Act (No 2) 1998 (1998 No 38).
Section 305A(4): amended, on 1 November 1999, pursuant to section 38(1) of the Interpretation Act 1999 (1999 No 85).
306 Power to amend Schedule 3 before this Act comes into force [Repealed] Section306: repealed, on1January2010,bysection11(3)oftheCustomsand Excise Amendment Act 2009 (2009 No 61).
Amendment to Goods and Services Tax Act 1985
307 Zero-rating—duty-free goods
(1) Amendment(s) incorporated in the Act(s).
(2) Thissectionshallapplytosuppliesmadeonorafter1October 1986.
Amendments to Tariff Act 1988 [Repealed]
Heading: repealed,on1January2010,bysection9(6)oftheTariffAmendment Act 2009 (2009 No 62).
308 Tariff items substituted
[Repealed]
Section308: repealed,on1January2010,bysection9(6)oftheTariffAmend ment Act 2009 (2009 No 62).
309 New concession reference inserted
[Repealed]
Section309: repealed,on1January2010,bysection9(6)oftheTariffAmend ment Act 2009 (2009 No 62).
Schedule 1 s 54(1) Prohibited imports
False or counterfeit coin or banknotes; and any coin that is not of the established standard in weight or composition; and any coin or banknotes that are intended for circulation in New Zealand and are not legal tender in New Zealand.
Goodsmanufacturedorproducedwhollyorinpartbyprisonlabour, or within or in connection with any prison, jail, or penitentiary, excluding a bona fide gift made by a prisoner for the personal use of a private individual, also goods similar in charactertothose manufacturedorproducedinsuchinstitutionswhensoldorofferedforsaleby any person, firm, or corporation having a contract for the manufactureorproductionofsucharticlesinsuchinstitutions,orbyanagent of such person, firm, or corporation, or when originally purchased from or transferred by any such contractor.
EveryarticlewhosesaleinNewZealandwouldbeanoffenceagainst
the Food Act 1981 or the Food (Safety) Regulations 2002. Every pipe or other utensil whose importation into New Zealand is absolutely prohibited by a notice issued under section 22(1A) of the Misuse of Drugs Act 1975. Schedule 1: amended, on 6 March 2007, by section 35 of the Customs and Excise
Amendment Act 2007 (2007 No 9).
Schedule 1: amended, on 22 February 2005, by section 44 of the Films, Videos, and Publications Classification Amendment Act 2005 (2005 No 2).
Schedule1: amended,on21August1997,bysection3oftheMisuseofDrugsAmend ment Act 1997 (1997 No 57).
Schedule 2 ss 60, 61 Valuation of goods for the purposes of the Tariff 1 Interpretation
(1) In this schedule—
computed value means the value determined in accordance with clause 7 country of export, or the country from which any goods
are exported, means the country from which the goods are shipped directly to New Zealand, or, as the case may be, the country from which the goods are deemed to be shipped pursuant to this Act
deductive value means the value determined in accordance
with clause 6 goods of the same class or kind, means imported goods that—
- (a)
- arewithinagrouporrangeofimportedgoodsproduced by a particular industry or industry sector that includes identicalgoodsorsimilargoodsinrelationtothegoods being valued; and
- (b)
- for the purposes of—
- (i)
- clause 6, were exported from any country; and
- (ii)
- clause 7, were produced in and exported from the country in and from which the goods being valued were produced and exported
identical goods means imported goods that—
- (a)
- are the same in all respects, including physical characteristics, quality, and reputation, as the goods being valued,except for minordifferences inappearancethat do not affect the value of the goods; and
- (b)
- wereproducedinthecountryinwhichthegoodsbeing valued were produced; and
- (c)
- were produced by or on behalf of the person who pro
duced the goods being valued,— butdoesnotincludeimportedgoodswhereengineering,development work, artwork, designwork, plans, or sketches undertakeninNewZealandweresupplied,directlyorindirectly,by the buyer of those imported goods free of charge or at a reduced cost for use in connection with the production and sale
for export of those imported goods price paid or payable, in relation to any goods, means the aggregateofallamountspaidorpayablebythebuyertoorfor the benefit of the seller in respect of the goods
to produce includes to grow, to manufacture, and to mine similar goods means imported goods that—
- (a)
- closely resemble the goods being valued in respect of component materials and parts and characteristics and arefunctionallyandcommerciallyinterchangeablewith thegoodsbeingvaluedhavingregardtothequalityand reputationofthegoodsandthegoodsbeingvalued;and
- (b)
- wereproducedinthecountryinwhichthegoodsbeing valued were produced; and
- (c)
- were produced by or on behalf of the person who pro
duced the goods being valued,—
butdoesnotincludeimportedgoodswhereengineering,devel
opment work, artwork, designwork, plans, or sketches under
takeninNewZealandweresupplied,directlyorindirectly,by
the buyer of those imported goods free of charge or at a re
duced cost for use in connection with the production and sale
for export of those imported goods
sufficientinformation,inrespectofthedeterminationofany amount,difference,oradjustment,meansobjectiveandquantifiableinformationthatclearlyestablishestheaccuracyofthe amount, difference, or adjustment
transaction value means the value determined in accordance with clauses 2 and 3.
- (2)
- For the purposes of this schedule, persons shall be deemed to be related only if—
- (a)
- they are officers or directors of one another’s business; or
- (b)
- they are legally recognised partners in business; or
- (c)
- they are employer and employee; or
- (d)
- any person directly or indirectly owns, controls, or holds 5% or more of the outstanding voting stock or shares of both of them; or
- (e)
- oneofthemdirectlyorindirectlycontrolstheother;or
- (f)
- both of them are directly or indirectly controlled by a third person; or
- (g)
- together they directly or indirectly control a third person; or
- (h)
- they are members of the same family.
- (3)
- For the purposes of this schedule persons shall be deemed to be members of the same family if—
- (a)
- they are connected by blood relationship within the fourth degree of relationship; or
- (b)
- they are married to, or in a civil union or a de facto relationshipwith,oneanotherorifoneismarriedto,or inacivilunionoradefactorelationshipwith, aperson who is within the fourth degree of relationship to the other; or
- (c)
- one has been adopted as the child of the other or as a child of a person who is within the third degree of relationship to the other.
- (4)
- For the purposes of this schedule, where there are no goods thatwereproducedbyoronbehalfofthepersonwhoproduced the goodsbeing valued andthatareotherwise identicalgoods or similar goods, goods that were produced by or on behalf of a different person and that are otherwise identical goods or similargoodsshallbedeemedtobeidenticalgoodsorsimilar goods, as the case may be.
- (5)
- For the purposes of this schedule, charges for interest under a financing arrangement entered into by the buyer and relating tothepurchaseofimportedgoodsshallnotberegardedaspart of the Customs value in any case where—
- (a)
- the charges are distinguished from the price actually paid or payable for the goods; and
- (b)
- suchgoodsareactuallysoldatthepricedeclaredasthe price actually paid or payable; and
- (c)
- the buyer, if required, can demonstrate that—
- (i)
- the financing arrangement was made in writing:
- (ii)
- the claimed rate of interest does not exceed the levelforsuchtransactionsprevailinginthecountry where, and at the time when, the finance was provided.
Schedule 2 clause 1(3)(b): substituted, on 26 April 2005, by section 7 of the Relationships (Statutory References) Act 2005 (2005 No 3).
2 Transaction value as primary basis of valuation
- (1)
- The Customs value of imported goods shall be their transactionvalue,thatis,thepricepaidorpayableforthegoodswhen sold for export to New Zealand, adjusted in accordance with clause 3, if—
- (a)
- therearenorestrictionsrespectingthedispositionoruse ofthegoodsbythebuyer,otherthanrestrictionsthat—
- (i)
- are imposed by law; or
- (ii)
- limit the geographical area in which the goods may be resold; or
- (b)
- thesaleofthegoodsorthepricepaidorpayableforthe goodsis notsubjecttosomeconditionorconsideration in respect of which a value cannot be determined; or
- (c)
- where any part of the proceeds of any subsequent resale, disposal, or use of the goods by the buyer is to accrue,directlyorindirectly,totheseller,thepricepaid or payable for the goods includes the value of that part of the proceeds or can be adjusted in accordance with clause 3; or
- (d)
- the buyer and seller of the goods are not related at the time the goods are sold for export or, where the buyer and seller are related at that time,—
- (i)
- theirrelationshipdidnotinfluencethepricepaid or payable for the goods; or
- (ii)
- the importer demonstrates that the transaction valueofthegoodsmeetstherequirementssetout in subclause (2).
- (2)
- In a sale between related persons, for the purpose of showing that the relationship did not influence the transaction value, the importer shall produce evidence that the transaction value of the goods being valued, taking into consideration any relevant factors including such factors and differences as may be prescribed, closely approximates the Customs value of other
goodsexportedatthetimeorsubstantiallyatthesametimeas the goods being valued, being—
- (a)
- thetransactionvalueofidenticalgoodsorsimilargoods in respect of a sale of those goods for export to New Zealandbetweenasellerandbuyerwhoarenotrelated at the time of the sale; or
- (b)
- the deductive value of identical or similar goods deter mined in accordance with clause 6; or
- (c)
- the computed value of identical or similar goods deter mined in accordance with clause 7.
- (3)
- In any case where the chief executive is of the opinion that therelationshipbetweenthebuyer and sellerof anygoodsinfluenced the price paid or payable for the goods, the chief executiveshallinformtheimporter,inwritingifsorequested,of thegroundsonwhichthechiefexecutiveformedthatopinion, andshallgivetheimporterareasonableopportunitytosatisfy the chief executive that the relationship did not influence the price.
- (4)
- Wheresubclause(2)applies,theimportershall,withoutlimiting the generality of subclause (2), provide the following information:
- (a)
- the nature of the goods being valued:
- (b)
- thenatureoftheindustrythatproducesthegoodsbeing valued:
- (c)
- the season in which the goods being valued are imported:
- (d)
- whether a difference in values is commercially significant:
- (e)
- the trade levels at which the sales take place:
- (f)
- the quantity levels of the sales:
- (g)
- any of the amounts referred to in clause 3:
- (h)
- thecosts,charges,orexpensesincurredbyasellerwhen the seller sells to a buyer to whom the seller is not relatedthatarenotincurredwhenthesellersellstoabuyer to whom the seller is related.
- (5)
- Where,—
- (a)
- intheopinionofthechiefexecutive,theCustomsvalue cannot be determined under this clause; or
- (b)
- the chief executive has reason to doubt the truth or accuracyofthe declared Customsvalue and, afterhaving soughtfurtherexplanationorotherevidencethatthedeclared Customs value represents the total amount actually paid or payable for the imported goods, the chief executiveisstillnotsatisfiedthattheCustomsvaluecan be determined under this clause—
the chief executive may determine the Customs value of the goods by proceeding sequentially through clauses 4 to 8 to thefirstsuchclauseofthisscheduleunderwhichtheCustoms valuecan,intheopinionofthechiefexecutive,bedetermined.
(6) Notwithstanding subclause (5), on the written request of the importer to the chief executive, the order of consideration of the valuation basis provided for in clauses 6 and 7 shall be reversed.
3 Adjustment of price paid or payable
(1) In determining the transaction value of goods under clause 2, the price paid or payable for the goods shall be adjusted—
(a) byaddingtheretoamounts,totheextentthateachsuch amount is not otherwise included in the price paid or payable forthegoods andisdetermined on the basis of sufficient information, equal to—
- (i)
- commissions and brokerage in respect of the goodsincurredbythebuyer,otherthanfeespaid or payable by the buyer to the buyer’s agent for the service of representing the buyer overseas in respect of the purchase of the goods; and
- (ii)
- the packing costs and charges incurred by the buyer in respect of the goods, including the cost of cartons, cases, and other containers and coverings that are treated for customs purposes as being part of the imported goods and all expensesofpackingincidentaltoplacingthegoods in the condition in which they are shipped to New Zealand; and
(iii) the value of any of the following goods and services:
- (A)
- materials, component parts, and other goodsincorporatedintheimportedgoods:
- (B)
- tools, dies, moulds, and other goods utilised in the production of the imported goods:
- (C)
- materials consumed in the production of the imported goods:
- (D)
- engineering, development work, artwork, designwork, plans, and sketches undertaken elsewhere than in New Zealand and necessary for the production of the imported goods,—
determinedinaccordancewithsubclause(2),that are supplied, directly or indirectly, by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles; and
- (iv)
- royaltiesandlicencefees,includingpaymentsfor patents, trademarks, andcopyrightsin respect of the imported goods that the buyer must pay, directly or indirectly, as a condition of the sale of the goods for export to New Zealand, exclusive ofchargesfortherighttoreproducetheimported goods in New Zealand; and
- (v)
- the value of any part of the proceeds of any subsequent resale, disposal, or use of the goods by the buyer that accrues or is to accrue, directly or indirectly, to the seller; and
- (vi)
- thevalueofanymaterials,componentparts,and other goods incorporated in the imported goods for the purpose of repair to, or refurbishment of, those goods prior to export of the goods to New Zealand, and the price paid for the service of repair or refurbishment, as the case may be; and
(vii) the costs of transportation and insurance of, and the loading, unloading, and handling charges, and other charges and expenses associated with the transportation of, the imported goods until the goods have left the country of export if such costs, charges, and expenses are paid or payable by the buyer, directly or indirectly, to or for the benefitofthesellerasaconditionofthetransaction:
(b) bydeductingtherefromamounts,totheextentthateach such amount is otherwise included in the price paid or payable for the goods, equal to—
- (i)
- the costs of transportation and insurance of, and the loading, unloading, and handling charges, and other charges and expenses associated with the transportation of, the imported goods from thetimethegoodshaveleftthecountryofexport, other than any cost, charge, or expense referred to in subparagraph (ii)(B); and
- (ii)
- anyofthefollowingcosts,charges,orexpenses:
- (A)
- any reasonable cost, charge, or expense that is incurred for the construction, erection,assembly,ormaintenanceof,ortechnicalassistanceprovidedinrespectof,the goods after the goods are imported:
- (B)
- any reasonable cost, charge, or expense thatisincurredinrespectofthetransportationorinsuranceofthegoodswithinNew Zealand and any reasonable cost, charge, or expense associated therewith:
- (C)
- anyCustomsdutiesorothertaxespayable in New Zealand by reason of the importation or sale of the goods,—
ifthecost,charge,orexpenseisidentifiedseparatelyfromthebalanceofthepricepaidorpayable for the goods:
(c) in respect of carrier media bearing data or instructions, by deducting the value of the data or instructions from the price paid or payable for the goods if:
- (i)
- the value of the data or instructions is distinguished from the cost or value of the carrier media; and
- (ii)
- the data or instructions are not incorporated in data processing equipment.
- (2)
- The value of the goods and services described in subclause (1)(a)(iii) shall be determined—
- (a)
- in the case of materials, components, parts and other goods incorporated in the goods being valued or any materials consumed in the production of the goods being valued—
- (i)
- by ascertaining—
- (A)
- their cost of acquisition where they were acquired by the buyer from a person who was not related to the buyer at the time of their acquisition; or
- (B)
- their cost of acquisition incurred by the person related to the buyer, where the goods were acquired by the buyer from a personwhowasrelatedtothebuyeratthe time of their acquisition but who did not produce them; or
- (C)
- their cost of production where they were produced by the buyer or a person related tothebuyeratthetimeoftheirproduction; and
- (ii)
- by adding thereto—
- (A)
- thecostoftheirtransportationtotheplace of production of the goods being valued; and
- (B)
- the value added to them by any repairs or modifications made to them after they were so acquired or produced:
- (b)
- in the case of tools, dies, moulds, and other goods, utilised in theproduction of the goods being valued—
- (i)
- by ascertaining—
- (A)
- their cost of acquisition where they were acquired by the buyer from a person who wasnotrelatedtothebuyeratthetimethey were so acquired; or
- (B)
- their cost of acquisition incurred by the person related to the buyer, where they were acquired by the buyer from a person related to the buyer at the time they were soacquiredbutwhodidnotproducethem; or
- (C)
- their cost of production where they were produced by the buyer or a person related tothebuyeratthetimeoftheirproduction; and
- (ii)
- by adding thereto—
- (A)
- thecostoftheirtransportationtotheplace of production of the goods being valued; and
- (B)
- the value added to them by any repairs or modifications made to them after they were so acquired or produced; and
- (c)
- inthecaseofengineering,developmentwork,artwork, designwork, plans and sketches, undertaken elsewhere than in New Zealand and necessary for the production of the goods being valued by ascertaining—
- (i)
- their cost of acquisition or of the lease thereof, where they were acquired orleased by the buyer fromapersonwhowasnotrelatedtothebuyerat the time they were so acquired or leased and are not generally available to the public; or
- (ii)
- theircostofacquisitionoroftheleasethereofincurred by the person related to the buyer, where theywereacquiredorleasedbythebuyerfroma person related to the buyer at the time they were so acquired or leased, but who did not produce them and are not generally available to the public; or
- (3)
- For the purposes of paragraph (c) of subclause (1), the expression carrier media does not include integrated circuits, semi-conductorsandsimilardevices,orarticlesincorporating such circuits or devices; and the expression data or instructions does notincludesound, cinematic, or video recordings.
- (4)
- Whereanyadjustmentintermsoftheforegoingsubclausecannot, in the opinion of the chief executive, be made because of the lack of sufficient information, the transaction value of the goods being valued cannot be determined under clause 2.
4 Transaction value of identical goods as Customs value
- (1)
- Subject to subclauses (2) to (4), where the Customs value of imported goods cannot, in the opinion of the chief executive, bedeterminedunder clause2 ,theCustomsvalueofthegoods shallbethetransactionvalueofidenticalgoodsinrespectofa sale of those goods for export to New Zealand if that transaction value is the Customs value of the identical goods and the identical goodswereexported atthe sameorsubstantially the same time as the goods being valued and were sold under the following conditions:
- (a)
- to a buyer at the same or substantially the same trade level as the buyer of the goods being valued; and
- (b)
- in the same or substantially the same quantities as the goods being valued.
- (2)
- Where the Customs value of imported goods cannot be determined under subclause (1) because identical goods were not soldundertheconditionsdescribedinsubclause(1)(a)and(b), there shall be substituted therefor identical goods sold under any of the following conditions:
- (a)
- to a buyer at the same or substantially the same trade levelasthebuyerofthegoodsbeingvaluedbutinquantitiesdifferentfromthequantitiesinwhichthosegoods were sold; or
- (b)
- to a buyer at a trade level different from that of the buyerofthegoodsbeingvaluedbutinthesameorsubstantiallythe same quantities as the quantities in which those goods were sold; or
- (c)
- toabuyeratatradeleveldifferentfromthatofthebuyer of the goods being valued and in quantities different from the quantities in which those goods were sold.
- (3)
- For the purposes of determining the Customs value of imported goods under subclause (1), the transaction value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for—
- (a)
- commerciallysignificantdifferencesbetweenthecosts, charges, and expenses referred to in clause 3(1)(a)(vii) in respect of the identical goods and those costs, charges, and expenses in respect of the goods being valued that are attributable to differences in distances and modes of transport:
- (b)
- where the transaction value is in respect of identical goods sold under the conditions described in any of paragraphs(a)to(c)ofsubclause(2),differencesinthe tradelevelsofthebuyersoftheidenticalgoodsandthe goodsbeingvaluedorthequantitiesinwhichtheidenticalgoodsandthegoodsbeingvaluedweresoldorboth, as the case may be,—
if each amount can, in the opinion of the chief executive, be determined on the basis of sufficient information. Where any such amount cannot be so determined, the Customs value of thegoodsbeingvaluedshallnotbedeterminedonthebasisof thetransactionvalueofthoseidenticalgoodsunderthisclause.
(4) Where,inrelationtoimportedgoodsbeingvalued,thereare2 ormore transactionvaluesofidenticalgoodsthatmeetall the requirements set out in subclauses (1) and (3) or where there isnosuchtransactionvaluebutthereare2ormoretransaction values of identical goods sold under the conditions described inanyofparagraphs(a)to(c)ofsubclause(2)thatmeetallthe requirementssetoutinthisclausethatareapplicablebyvirtue ofsubclause(2),theCustomsvalueofthegoodsbeingvalued shallbedeterminedonthebasisofthelowestsuchtransaction value.
5 Transaction value of similar goods as Customs value
- (1)
- Subject to subclause (2) of this clause and subclauses (2) to
- (4)
- of clause 4, where the Customs value of imported goods cannot, in the opinion of the chief executive, be determined under clause 4, the Customs value of the goods shall be the transactionvalueofsimilargoods inrespectofa saleofthose goods for export to New Zealand if that transaction value is the Customs value of the similar goods and the similar goods wereexportedatthesameorsubstantiallythesametimeasthe goods being valued and were sold under the following conditions:
- (a)
- to a buyer at the same or substantially the same trade level as the buyer of the goods being valued; and
- (b)
- in the same or substantially the same quantities as the goods being valued.
- (2)
- Subclauses(2)to(4)of clause4 shallapplytothisclauseinrespectofsimilargoodsasifeveryreferenceinthosesubclauses to “identical goods” were a reference to “similar goods”.
6 Deductive value as Customs value
- (1)
- Subject to subclauses (5) and (6) of clause 2, where the Cus toms value cannot, in the opinion of the chief executive, be determined under clause 5, the Customs value of the goods shall be the deductive value in respect of the goods.
- (2)
- Where the goods being valued or identical goods or similar goods aresold in New Zealand in the conditionin which they wereimportedatthesameorsubstantiallythesametimeasthe time of importation of the goods being valued, the deductive valueofthegoodsbeingvaluedshallbethepriceperunitinrespectofsalesdescribedinsubclause(5),determinedinaccordancewiththatsubclauseandadjustedinaccordancewithsubclause (6), at which the greatest number of units of the goods being valued or identical goods or similar goods are so sold.
- (3)
- Where the goods being valued or identical goods or similar goods aresold in New Zealand in the conditionin which they were imported before the expiration of 90 days after the importation of the goods being valued but are not so sold at the sameorsubstantiallythesametimeasthetimeofthatimportation, the deductive value of the goods being valued shall be thepriceperunitinrespectofsalesdescribedinsubclause(5), determined in accordance with that subclause and adjusted in accordance with subclause (6), at which the greatest number ofunitsofthegoodsbeingvaluedoridenticalgoodsorsimilar goods are so sold at the earliest date after the importation of the goods being valued.
- (4)
- Where the goods being valued or identical goods or similar goods are not sold in New Zealand in the circumstances described in subclause (2) or subclause (3), but the goods being valued,afterbeingassembled,packaged,orfurtherprocessed inNewZealand,aresoldinNewZealandbeforetheexpiration of90daysaftertheimportationthereofandtheimporterofthe goods being valued requests that this subclause be applied in thedeterminationoftheCustomsvalueofthosegoods,thedeductive value of the goods being valued shall be the price per unit,inrespectofsalesdescribedinsubclause(5),determined in accordance with that subclause and adjusted in accordance with subclause (6), at which the greatest number of units of the goods being valued are so sold.
- (5)
- For the purposes of subclauses (2) to (4), the price per unit in respectofanygoodsbeingvaluedoridenticalgoodsorsimilar goods, shall be determined by ascertaining the unit price in respect of sales of the goods at the first trade level after their importation to persons who—
- (a)
- are not related to the persons from whom they buy the goods at the time the goods are sold to them; and
- (b)
- have not supplied, directly or indirectly, free of charge or at a reduced cost for use in connection with the production and sale for export of the goods, any of the goods or services referred to in clause 3(1)(a)(iii),—
at which the greatest number of units of the goods is sold where,in the opinionofthechiefexecutive, a sufficient numberofsuchsaleshavebeenmadetopermitadeterminationof the price per unit of the goods.
(6) For the purposes of subclauses (2) to (4), the price per unit in respectofanygoodsbeingvaluedoridenticalgoodsorsimilar goods, shall be adjusted by deducting therefrom an amount equal to the aggregate of—
(a) an amount, determined in accordance with subclause (7), equal to—
- (i)
- theamountofcommissiongenerallyearnedona unit basis; or
- (ii)
- the amount for profit and general expenses, including all costs of marketing the goods, considered together as a whole, that is generally reflected on a unit basis—
inconnectionwithsalesinNewZealandofgoodsofthe same class or kind as those goods:
- (b)
- reasonable costs, charges, and expenses that are incurred in respect of the transportation and insurance of the goods within New Zealand and reasonable costs, charges,andexpensesassociatedtherewithtotheextent that an amount for such costs, charges, and expenses is not deducted in respect of general expenses under paragraph (a):
- (c)
- the costs, charges, and expenses referred to in clause 3(1)(b)(i) incurredinrespectofthegoods,totheextent that an amount for such costs, charges, and expenses is not deducted in respect of general expenses under paragraph (a) of this subclause:
- (d)
- any Customs duties or other taxes payable in New Zealand by reason of the importation or sale of the goods, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph (a):
- (e)
- where subclause (4) applies, the amount of the value added to the goods that is attributable to the assembly, packaging,orfurtherprocessinginNewZealandofthe goods,ifthatamountisdetermined,intheopinionofthe chief executive, onthe basis of sufficient information.
- (7)
- Theamountconsideredtobeequaltotheamountofcommission or the amount for profit and general expenses referred to in subclause (6)(a) shall be calculated on a percentage basis anddeterminedonthebasisofinformationpreparedinamanner consistent with generally accepted accounting principles that is supplied—
- (a)
- by or on behalf of the importer of the goods being valued; or
- (b)
- where the information supplied by or on behalf of the importer of the goods being valued is not sufficient information,but an examinationofsalesinNew Zealand of the narrowest group or range of goods of the same classorkindasthegoodsbeingvaluedfromwhichsufficient information can, in the opinion of the chief executive, be obtained.
- (8)
- Where an amount referred to in subclause (6)(e) in respect of anygoodsbeingvaluedcannot,intheopinionofthechiefexecutive, be determined on the basis of sufficient information, the Customs value of the goods cannot be determined on the basis of the deductive value under subclause (4).
7 Computed value as Customs value
- (1)
- Subject to subclauses (3) and (5) of clause 2, where the Cus toms value of imported goods cannot, in the opinion of the chief executive be determined under clause 6, the Customs value of the goods shall be the computed value in respect of those goods.
- (2)
- Thecomputedvalueofthegoodsbeingvaluedistheaggregate of amounts equal to—
(a) the costs, charges, and expenses incurred in respect of, or the value of,—
- (i)
- materialsemployedinproducingthegoodsbeing valued; and
- (ii)
- the production or other processing of the goods
being valued,— determined on the basis of—
- (A)
- thecommercialaccountsoftheproducerof the goods being valued; or
- (B)
- anyothersufficientinformationrelatingto theproductionofthegoodsbeingvalued—
that are supplied by or on behalf of the producer of the goodsandpreparedinamannerconsistentwiththegenerally accepted accounting principles of the country of production of the goods being valued, including, without limiting the generality of the foregoing,—
(iii) the costs, charges, and expenses referred to in clause 3(1)(a)(ii):
- (iv)
- the value of any of the goods and services re ferred to in clause 3(1)(a)(iii) and (vi), deter minedandapportionedtothegoodsbeingvalued as referred to in that clause, whether or not such goods and services have been supplied free of charge or at a reduced cost:
- (v)
- the costs, charges, and expenses incurred by the producer in respect of engineering, development work, artwork, designwork, plans, or sketches undertaken in New Zealand that were supplied, directly or indirectly, by the buyer of the goods being valued for use in connection with the production and sale for export of those goods to the extent that such elements are charged to the producer of the goods, apportioned to the goods be ing valued as referred to in clause 3(1)(a)(iii):
(b) the amount, determined in accordance with subclause (4),forprofitandgeneralexpenses,consideredtogether as a whole, generally reflected in sales for export to New Zealand of goods of the same class or kind as the goodsbeingvalued,madebytheproducersofthegoods to buyers in New Zealand who are not related to the producers from whom they buy the goods at the time the goods are sold to them.
- (3)
- For the purposes of this clause, the expression general expenses means the direct and indirect costs, charges, and expenses of producing and selling goods for export, other than thecosts,charges,andexpensesreferredtoinsubclause(2)(a).
- (4)
- The amount of profit and general expenses referred to in subclause(2)(b)shallbecalculatedonapercentagebasisanddeterminedonthebasisofinformationpreparedinamannerconsistent with generally acceptable accounting principles of the
country of production of the goods being valued and that is supplied—
- (a)
- by or on behalf of the producer of the goods being valued; or
- (b)
- where the information supplied by or on behalf of the producer of the goods being valued is not sufficient information,byanexaminationofsalesforexporttoNew Zealandofthenarrowestgrouporrangeofgoodsofthe same class or kind from which sufficient information can, in the opinion of the chief executive, be obtained.
8 Residual basis of valuation
- (1)
- Where the Customs value of imported goods cannot, in the opinionofthechiefexecutive,bedeterminedunder clause7 ,it shall be determined on information available in New Zealand on the basis of a value derived from the methods of valuation set out in clauses 2 to 7 interpreted in a flexible manner and reasonablyadjustedtotheextentnecessarytoarriveataCustoms value of the goods.
- (2)
- A Customs value shall not be determined on the basis of—
- (a)
- the selling price in New Zealand of goods produced in New Zealand; or
- (b)
- a basis which provides for the acceptance of the higher of 2 alternative values; or
- (c)
- thepriceofgoodsonthedomesticmarketofthecountry of exportation; or
- (d)
- thecostofproduction,otherthancomputedvaluesthat have been determined for identical or similar goods in accordance with clause 7; or
- (e)
- the price of goods for export to a country other than NewZealand,unlessthegoodswereimportedintoNew Zealand; or
- (f)
- minimum customs values; or
- (g)
- arbitrary or fictitious values.
Schedule 3 ss 68, 70, 73, 75 Excise and excise-equivalent duties
[Repealed]
Schedule 3: repealed, on 1 January 2010, by section 11(1) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Schedule 4 s 73(3) Valuation of goods for the purposes of excise 1 Value of goods for excise duty
Thevalueofanygoodsforthepurposesof section73(3) shall be the price at which the goods are sold exclusive of excise duty and goods and services tax by a person licensed under section 12 if—
- (a)
- thesaleisasaleintheopenmarketasdefinedin clause 4(1)(c) ; and
- (b)
- the sale is made on or prior to the date on which the goods are removed from the manufacturing area.
2 Value of goods manufactured by contractor Thevalueofanygoodsforthepurposesof section69 thatare deemed to have been manufactured by a contractor shall be their fair market value as determined under clause 4.
3 Value of goods not sold in open market Where the value of the goods cannot be determined under clause 1 for the reason that the goods were not sold under the conditions specified in paragraphs (a) and (b) of that clause, the value shall be the fair market value of those goods as de termined under clause 4.
4 Fair market value
- (1)
- For the purposes of this section,—
- (a)
- theexpressionidenticalgoodsmeansgoodsthatarethe same in all respects, including physical characteristics, quality, and reputation, as the goods being valued, exceptforminordifferences(ifany)inappearancethatdo not affect the value of the goods:
- (b)
- the expression similar goods means goods that closely resemble the goods being valued in respect of component materials and parts and characteristics and are functionallyandcommerciallyinterchangeablewiththe goods being valued, having regard to the quality and reputation of the goods being valued:
- (c)
- a sale in the open market means—
- (i)
- that the price is the sole consideration; and
- (ii)
- that the price is not influenced by any commercial, financial, or other ties, whether by contract or otherwise, between the seller, or any person associated in business with the seller, and the buyer, or any person associated in business with the buyer (other than the relationship created by the sale of the goods in question); and
- (d)
- 2 persons shall be deemed to be associated in business with each other if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any businessorproperty,orsomethirdpersonhasaninterestin the business or property of both of them:
- (e)
- in determining a fair market value in accordance with this section, the chief executive shall—
- (i)
- use only those prices which represent a sale between buyers and sellers independent of each other; and
- (ii)
- excludefromthepriceanyexcisedutyandgoods and services tax.
- (2)
- Forthepurposesofthisschedule,thefairmarketvalueofany goodsshallbedeterminedbyproceedingsequentiallythrough subclauses (3) to (8) to the first such subclause under which fair market value can be determined.
- (3)
- Thefairmarketvalueofanygoodsatthedateofremovalshall be the lowest price for which identical goods in the same or substantiallythesamequantitiesaregenerallysoldatthatdate in the open market in New Zealand on sales freely offered and made on ordinary trade terms by the licensee of an area licensed under section 12, other than a contractor.
- (4)
- Where, in the opinion of the chief executive, the fair market value cannot be determined under subclause (3), it shall be deemed to be the lowest price for which identical goods in quantitiesdifferentfromthosebeingsoldaregenerallysoldat that date in the open market in New Zealand on sales freely offeredandmadeonordinarytradetermsbythelicenseeofan area licensed under section 12, other than a contractor.
- (5)
- Where, in the opinion of the chief executive, the fair market value cannot be determined under subclause (4), it shall be deemed to be the lowest price for which similar goods in the sameorsubstantiallythesamequantitiesaregenerallysoldat that date in the open market in New Zealand on sales freely offeredandmadeonordinarytradetermsbythelicenseeofan area licensed under section 12, other than a contractor.
- (6)
- Where, in the opinion of the chief executive, the fair market value cannot be determined under subclause (5), it shall be deemedtobethelowestpriceforwhichsimilargoodsinquantities differentfromthosebeing soldaregenerallysold atthat dateintheopenmarketinNewZealandonsalesfreelyoffered andmadeonordinarytradetermsbythelicenseeofanareali censed under section 12, other than a contractor.
- (7)
- Where, in the opinion of the chief executive, the fair market value cannotbedetermined under subclause (6), the chiefexecutive shall ascertain the price which the goods would generally fetch at the retail level and deduct from that price such amount as would reasonably represent the profit margin and other costs beyond the manufacturing level on those goods.
- (8)
- Where, in the opinion of the chief executive, the fair market value cannotbedetermined under subclause (7), the chiefexecutive shall compute the value of the goods by taking the costs of the production of the goods and adding such amount as reasonably represents the profit margin and other costs to the manufacturing level of those goods.
Schedule 5 s 289(1) Acts amended Accident Rehabilitation and Compensation Insurance Act 1992 (1992 No 13)
Amendment(s) incorporated in the Act(s).
Air Facilitation Act 1993 (1993 No 6)
Amendment(s) incorporated in the Act(s).
Air Facilitation (Domestic Passengers and Cargo) Act 1994 (1994 No 100)
Amendment(s) incorporated in the Act(s).
Alcoholic Liquor Advisory Council Act 1976 (1976 No 143)
Amendment(s) incorporated in the Act(s).
Alcoholic Liquor Advisory Council Amendment Act 1978 (1978 No 7)
Amendment(s) incorporated in the Act(s).
Alcoholic Liquor Advisory Council Amendment Act 1989 (1989 No 96)
Amendment(s) incorporated in the Act(s).
Animal Remedies Act 1967 (1967 No 51) (RS Vol 21, p 11)
Amendment(s) incorporated in the Act(s).
Antiquities Act 1975 (1975 No 41) (RS Vol 26, p 31)
Amendment(s) incorporated in the Act(s).
Biosecurity Act 1993 (1993 No 95)
Amendment(s) incorporated in the Act(s).
Civil Aviation Act 1990 (1990 No 98)
Amendment(s) incorporated in the Act(s).
Companies Act 1955 (1955 No 63) (RS Vol 15, p 89)
Amendment(s) incorporated in the Act(s).
Companies Act 1993 (1993 No 105)
Amendment(s) incorporated in the Act(s).
Cook Islands Act 1915 (1915 No 40) (Reprinted 1976, Vol 4, p 3119)
Amendment(s) incorporated in the Act(s).
Cook Islands Amendment Act 1961 (1961 No 15) (Reprinted 1976, Vol 4, p 3313)
Amendment(s) incorporated in the Act(s).
Copyright Act 1994 (1994 No 143)
Amendment(s) incorporated in the Act(s).
Customs Law Act 1908 (1908 No 36) (RS Vol 2, p 273)
Amendment(s) incorporated in the Act(s).
Dangerous Goods Act 1974 (1974 No 26) (RS Vol 24, p 241)
Amendment(s) incorporated in the Act(s).
Dumping and Countervailing Duties Act 1988 (1988 No 158)
Amendment(s) incorporated in the Act(s).
Explosives Act 1957 (1957 No 19) (RS Vol 6, p 361)
Amendment(s) incorporated in the Act(s).
Fair Trading Act 1986 (1986 No 121)
Amendment(s) incorporated in the Act(s).
Films, Videos, and Publications Classification Act 1993 (1993 No 94)
Amendment(s) incorporated in the Act(s).
Finance Act 1989 (1989 No 13)
Amendment(s) incorporated in the Act(s).
Finance Act (No 2) 1993 (1993 No 83)
Amendment(s) incorporated in the Act(s).
Financial Transactions Reporting Act 1996 (1996 No 9)
Amendment(s) incorporated in the Act(s).
Flags, Emblems, and Names Protection Act 1981 (1981 No 47)
Amendment(s) incorporated in the Act(s).
Food Act 1981 (1981 No 45)
Amendment(s) incorporated in the Act(s).
Forests Act 1949 (1949 No 19) (RS Vol 23, p 473)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Act 1985 (1985 No 141) (RS Vol 27, p 425)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1986 (1986 No 43)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1988 (1988 No 7)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1989 (1989 No 8) (RS Vol 27, p 595)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act (No 2) 1989 (1989 No 152) (RS Vol 27, p 598)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1990 (1990 No 64) (RS Vol 27, p 601)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1992 (1992 No 2)
Amendment(s) incorporated in the Act(s).
Harbours Act 1950 (1950 No 34) (RS Vol 2, p 551)
Amendment(s) incorporated in the Act(s).
Harbours Amendment Act (No 2) 1988 (1988 No 92)
Amendment(s) incorporated in the Act(s).
Heavy Engineering Research Levy Act 1978 (1978 No 81)
Amendment(s) incorporated in the Act(s).
Immigration Act 1987 (1987 No 74)
Amendment(s) incorporated in the Act(s).
Import Control Act 1988 (1988 No 157)
Amendment(s) incorporated in the Act(s).
Income Tax Act 1994 (1994 No 164)
Amendment(s) incorporated in the Act(s).
Insolvency Act 1967 (1967 No 54) (RS Vol 18, p 289)
Amendment(s) incorporated in the Act(s).
Marine Mammals Protection Act 1978 (1978 No 80)
Amendment(s) incorporated in the Act(s).
Maritime Transport Act 1994 (1994 No 104)
Amendment(s) incorporated in the Act(s).
Meat Export Control Act 1921–22 (1921–22 No 73) (RS Vol 26, p 537)
Amendment(s) incorporated in the Act(s).
Medicines Act 1981 (1981 No 118)
Amendment(s) incorporated in the Act(s).
Misuse of Drugs Act 1975 (1975 No 116) (RS Vol 26, p 567)
Amendment(s) incorporated in the Act(s).
Misuse of Drugs Amendment Act 1978 (1978 No 65) (RS Vol 26, p 618)
Amendment(s) incorporated in the Act(s).
Niue Act 1966 (1966 No 38) (Reprinted 1976, Vol 5, p 4005)
Amendment(s) incorporated in the Act(s).
Ombudsmen Act 1975 (1975 No 9) (RS Vol 21, p 657)
Amendment(s) incorporated in the Act(s).
Ozone Layer Protection Act 1990 (1990 No 50)
Amendment(s) incorporated in the Act(s).
Ozone Layer Protection Amendment Act 1993 (1993 No 3)
Amendment(s) incorporated in the Act(s).
Passports Act 1992 (1992 No 92)
Amendment(s) incorporated in the Act(s).
Postal Services Act 1987 (1987 No 113)
Amendment(s) incorporated in the Act(s).
Privacy Act 1993 (1993 No 28)
Amendment(s) incorporated in the Act(s).
Ship Registration Act 1992 (1992 No 89)
Amendment(s) incorporated in the Act(s).
State Sector Act 1988 (1988 No 20)
Amendment(s) incorporated in the Act(s).
Summary Proceedings Act 1957 (1957 No 87) (RS Vol 9, p 583)
Amendment(s) incorporated in the Act(s).
Tariff Act 1988 (1988 No 155)
Amendment(s) incorporated in the Act(s).
Tariff Amendment Act 1989 (1989 No 48)
Amendment(s) incorporated in the Act(s).
Temporary Safeguard Authorities Act 1987 (1987 No 88)
Amendment(s) incorporated in the Act(s).
Toxic Substances Act 1979 (1979 No 27)
Amendment(s) incorporated in the Act(s).
Trade in Endangered Species Act 1989 (1989 No 18)
Amendment(s) incorporated in the Act(s).
Trade in Endangered Species Amendment Act 1991 (1991 No 100)
Amendment(s) incorporated in the Act(s).
Trade Marks Act 1953 (1953 No 66) (RS Vol 11, p 563)
Amendment(s) incorporated in the Act(s).
Transit New Zealand Act 1989 (1989 No 75)
Amendment(s) incorporated in the Act(s).
Wheat Industry Research Levies Act 1989 (1989 No 64)
Amendment(s) incorporated in the Act(s).
Wine Makers Act 1981 (1981 No 125)
Amendment(s) incorporated in the Act(s).
Wool Industry Act 1977 (1977 No 92) (RS Vol 24, p 861)
Amendment(s) incorporated in the Act(s).
WoolIndustryAct1977(1977No92)(RSVol24,p861)—continued
Schedule 5: amended, on 1 January 2011, by section 58 of the Limitation Act 2010 (2010 No 110).
Schedule 6 s 289(2) Regulations amended Anthrax Prevention Regulations 1987 (SR 1987/345)
Amendment(s) incorporated in the regulations.
Copyright (Border Protection) Regulations 1994 (SR 1994/309)
Amendment(s) incorporated in the regulations.
Forest Produce Import and Export Regulations 1989 (SR 1989/235)
Amendment(s) incorporated in the regulations.
Immigration Regulations 1991 (SR 1991/241)
Amendment(s) incorporated in the regulations.
TradeMarks(BorderProtection andTransitional Applications) Regulations 1994 (SR 1994/306)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Angola) Regulations 1993 (SR 1993/336)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Federal Republic of Yugoslavia (Serbia and Montenegro)) Regulations 1992 (SR 1992/160)
Amendment(s) incorporated in the regulations.
UnitedNationsSanctions(Haiti)Regulations1994(SR1994/113)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Iraq) Regulations 1991 (SR 1991/92)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Liberia) Regulations 1992 (SR 1992/371)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Libya) Regulations 1993 (SR 1993/377)
Amendment(s) incorporated in the regulations.
UnitedNations Sanctions (Republic of BosniaandHerzegovina) Regulations 1994 (SR 1994/281)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Rwanda) Regulations 1994 (SR 1994/114)
Amendment(s) incorporated in the regulations.
United Nations Sanctions (Somalia) Regulations 1992 (SR 1992/42)
Amendment(s) incorporated into the regulations.
United Nations Sanctions (Yugoslavia) Regulations 1991 (SR 1991/237)
Amendment(s) incorporated in the regulations.
Wine Makers Regulations 1990 (SR 1990/77)
Amendment(s) incorporated in the regulations.
Schedule 7 s 290(1) Enactments repealed Age of Majority Act 1970 (1970 No 137) (RS Vol 21, p 1)
Amendment(s) incorporated in the Act(s).
Constitution Act 1986 (1986 No 114)
Amendment(s) incorporated in the Act(s).
Customs Act 1966 (1966 No 19) (RS Vol 2, p 57)
Customs Acts Amendment Act 1966 (1966 No 96) (RS Vol 2, p 246) Customs Acts Amendment Act 1970 (1970 No 28) (RS Vol 2,
p 249)
Customs Acts Amendment Act 1974 (1974 No 4) (RS Vol 2, p 249) Customs Acts Amendment Act (No 2) 1974 (1974 No 142) (RS
Vol 2, p 251)
Customs Acts Amendment Act 1975 (1975 No 3) (RS Vol 2, p 252) Customs Acts Amendment Act 1976 (1976 No 5) (RS Vol 2,
p 255)
Customs Acts Amendment Act (No 2) 1977 (1977 No 85) (RS Vol 2, p 266) Customs Acts Amendment Act 1978 (1978 No 2) (RS Vol 2,
p 268)
Customs Acts Amendment Act (No 2) 1978 (1978 No 78) (RS Vol 2, p 269) Customs Acts Amendment Act (No 2) 1979 (1979 No 137)
Customs Acts Amendment Act 1980 (1980 No 5) Customs Acts Amendment Act (No 2) 1980 (1980 No 33) Customs Acts Amendment Act 1981 (1981 No 2) Customs Acts Amendment Act (No 2) 1981 (1981 No 6) Customs Acts Amendment Act 1982 (1982 No 9) Customs Acts Amendment Act (No 2) 1982 (1982 No 112) Customs Acts Amendment Act 1983 (1983 No 5) Customs Acts Amendment Act (No 2) 1983 (1983 No 41) Customs Acts Amendment Act 1984 (1984 No 6) Customs Acts Amendment Act 1985 (1985 No 145) Customs Amendment Act1967 (1967 No 137) (RS Vol 2, p217) Customs Amendment Act 1968 (1968 No 31) (RS Vol 2, p 219) Customs Amendment Act 1971 (1971 No 42) (RS Vol 2, p 221) Customs Amendment Act 1972 (1972 No 7) (RS Vol 2, p 225) Customs Amendment Act1973 (1973 No 110) (RS Vol 2, p 225) Customs Amendment Act 1976 (1976 No 15) (RS Vol 2, p 232) Customs Amendment Act 1981 (1981 No 20) Customs Amendment Act 1982 (1982 No 126) Customs Amendment Act 1985 (1985 No 131)
Customs Amendment Act 1986 (1986 No 44) Customs Amendment Act 1987 (1987 No 63) Customs Amendment Act (No 2) 1987 (1987 No 75) Customs Amendment Act (No 4) 1987 (1987 No 128) Customs Amendment Act 1988 (1988 No 17) Customs Amendment Act (No 2) 1988 (1988 No 127) Customs Amendment Act (No 3) 1988 (1988 No 182) Customs Amendment Act 1989 (1989 No 47) Customs Amendment Act 1990 (1990 No 89) Customs Amendment Act (No 2) 1990 (1990 No 117) Customs Amendment Act 1991 (1991 No 73) Customs Amendment Act (No 2) 1991 (1991 No 84) Customs Amendment Act (No 3) 1991 (1991 No 130) Customs Amendment Act 1992 (1992 No 30) Customs Amendment Act 1994 (1994 No 129) Customs Amendment Act (No 2) 1994 (1994 No 136) Customs Amendment Act 1995 (1995 No 7) Dumping and Countervailing Duties Act 1988 (1988 No 158)
Amendment(s) incorporated in the Act(s).
Finance Act 1989 (1989 No 13)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1986 (1986 No 43) (RS Vol 19, p 485)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1988 (1988 No 7)
Amendment(s) incorporated in the Act(s).
Goods and Services Tax Amendment Act 1989 (1989 No 8)
Amendment(s) incorporated in the Act(s).
Official Information Amendment Act 1987 (1987 No 8) (RS Vol 21, p 634)
Amendment(s) incorporated in the Act(s).
Public Finance Act 1989 (1989 No 44)
Amendment(s) incorporated in the Act(s).
State-Owned Enterprises Amendment Act 1987 (1987 No 117)
Amendment(s) incorporated in the Act(s).
State Sector Act 1988 (1988 No 20)
Amendment(s) incorporated in the Act(s).
Tariff Act 1988 (1988 No 155)
Amendment(s) incorporated in the Act(s).
Tariff Amendment Act 1989 (1989 No 48)
Schedule 8 s 290(2) Regulations, orders, and notices revoked Appointment of Customs Airports Notice 1969 (Gazette 1969, p 1836) Customs Acts Amendment Act Commencement Order 1967 (SR 1967/135) Customs Airports Examination Stations Notice 1987 (SR 1987/35) Customs Amendment Act Commencement Order 1992 (SR 1992/339) Customs Amendment Act Commencement Order 1994 (SR 1994/313) Customs Amendment Act Commencement Order 1995 (SR 1995/9) Customs Districts Notice 1989 (SR 1989/349) Customs Duties(Timber) Suspension Order 1974 (SR 1974/97) CustomsDutyonGovernmentGoodsOrder1986(SR1986/212) Customs Examining PlaceFees Regulations 1985 (SR 1985/275) Customs Examining Place Fees Regulations 1985, Amendment No 1 (SR 1986/317) Customs (Excise) Amendment Order 1988 (SR 1988/307) Customs Import Prohibition (Brazilian Fila Dogs) Order 1991 (SR 1991/31) Customs Ports of Entry Notice 1980 (SR 1980/122)
Customs Ports of Entry Notice 1980, Amendment No 1
(SR 1984/311) Customs Ports of Entry Notice 1980, Amendment No 2 (Gazette 1986, p 5095)
Customs Ports of Entry Notice 1980, Amendment No 3
(SR 1987/25) Customs Ports of Entry Notice 1980, Amendment No 4 (SR 1989/273)
Customs Ports of Entry Notice 1980, Amendment No 5 (SR 1990/253) Customs Regulations 1968 (SR 1968/169) Customs Regulations 1968, Amendment No 1 (SR 1969/196) Customs Regulations 1968, Amendment No 2 (SR 1969/260) Customs Regulations 1968, Amendment No 3 (SR 1970/189) Customs Regulations 1968, Amendment No 4 (SR 1970/241) Customs Regulations 1968, Amendment No 5 (SR 1971/258) Customs Regulations 1968, Amendment No 6 (SR 1972/238) Customs Regulations 1968, Amendment No 7 (SR 1973/66) Customs Regulations 1968, Amendment No 8 (SR 1974/154) Customs Regulations 1968, Amendment No 9 (SR 1975/229) Customs Regulations 1968, Amendment No 10 (SR 1976/331) Customs Regulations 1968, Amendment No 11 (SR 1977/69)
Customs Regulations 1968, Amendment No 12 (SR 1977/146) Customs Regulations 1968, Amendment No 13 (SR 1978/278) Customs Regulations 1968, Amendment No 14 (SR 1979/97) Customs Regulations 1968, Amendment No 15 (SR 1980/190) Customs Regulations 1968, Amendment No 16 (SR 1980/238) Customs Regulations 1968, Amendment No 17 (SR 1981/163) Customs Regulations 1968, Amendment No 18 (SR 1981/238) Customs Regulations 1968, Amendment No 19 (SR 1981/303) Customs Regulations 1968, Amendment No 20 (SR 1982/136) Customs Regulations 1968, Amendment No 21 (SR 1983/143) Customs Regulations 1968, Amendment No 22 (SR 1983/183) Customs Regulations 1968, Amendment No 23 (SR 1984/277) Customs Regulations 1968, Amendment No 24 (SR 1986/282) Customs Regulations 1968, Amendment No 26 (SR 1986/383) Customs Regulations 1968, Amendment No 27 (SR 1987/94) Customs Regulations 1968, Amendment No 28 (SR 1988/21) Customs Regulations 1968, Amendment No 29 (SR 1988/236) Customs Regulations 1968, Amendment No 30 (SR 1989/129) Customs Regulations 1968, Amendment No 31 (SR 1989/244)
Customs Regulations 1968, Amendment No 32 (SR 1992/340) Customs Regulations 1968, Amendment No 33 (SR 1992/389) Customs Regulations 1968, Amendment No 34 (SR 1994/146) Customs Regulations 1968, Amendment No 35 (SR 1994/238) Customs Regulations 1968, Amendment No 36 (SR 1994/314) Customs Regulations 1968, Amendment No 37 (SR 1995/4) Customs Regulations 1968, Amendment No 38 (SR 1995/8) Customs Tariff Classification Opinion Fees Regulations 1988
(SR 1988/237) Customs Wharves Notice 1990 (SR 1990/137) Customs Wharves Notice 1990, Amendment No1 (SR 1991/48) Distillation Regulations 1977 (SR 1977/284) Distillation Regulations 1977, Amendment No 1 (SR 1981/164) Distillation Regulations 1977, Amendment No 2 (SR 1983/261) Distillation Regulations 1977, Amendment No 3 (SR 1986/280) Excise Duty (Alcoholic Beverages Indexation) Amendment
Order 1989 (SR 1989/347)
Excise Duty (Alcoholic Beverages Indexation) Amendment Order 1991 (SR 1991/74) Excise Duty (Alcoholic Beverages Indexation) Amendment
Order 1993 (SR 1993/10) Excise Duty (Alcoholic Beverages Indexation) Amendment Order 1994 (SR 1994/6)
Excise Duty (Tobacco Products Indexation) Amendment Order 1990 (SR 1990/20)
Excise Duty (Tobacco Products Indexation) Amendment Order (No 2) 1990 (SR 1990/184)
Excise Duty (Tobacco Products Indexation) Amendment Order 1991 (SR 1991/12)
Excise Duty (Tobacco Products Indexation) Amendment Order 1994 (SR 1994/72)
Excise Duty (Tobacco Products Indexation) Amendment Order (No 2) 1994 (SR 1994/247)
Excise Duty (Tobacco Substitutes) Amendment Order 1994 (SR 1994/102)
Order Prohibiting the Importation of certain Egg Pulp, and White or Yolk of Eggs made on 21 April 1921 (Gazette 1921, p 1019)
Tariff Classification Opinion Fees Regulations 1988, Amendment No 2 (SR 1989/130)
Schedule 9 s 308 Tariff items removed from Tariff
[Repealed]
Schedule 9: repealed, on 1 January 2010, by section 9(6) of the Tariff Amend ment Act 2009 (2009 No 62).
Schedule 10 s 308 Substituted Tariff items
[Repealed]
Schedule10: repealed,on1January2010,bysection9(6)oftheTariffAmend ment Act 2009 (2009 No 62).
Goods and Services Tax Act 1985
Public Act 1985 No 141 Date of assent 3 December 1985 Commencement 3 December 1985
1 Short Title, etc
- (1)
- ThisActmaybecitedasthe GoodsandServicesTaxAct1985 .
- (2)
- This Act, other than section 12, is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.
- (3)
- Section 12 of this Act shall be deemed to be part of the Cus
toms and Excise Act 1996.
Section 1(2): substituted, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 1(2): amended, on 1 October 1996, by section 51 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
Section1(3): substituted,on1October1996,bysection289(1)oftheCustoms and Excise Act 1996 (1996 No 27).
Customs and Excise Amendment Act (No 3) 2008
Public Act 2008 No 68 Date of assent 16 September 2008 Commencement see section 2
1 Title
This Act is the Customs and Excise Amendment Act (No 3) 2008 .
2 Commencement
- (1)
- Sections3,10,and12comeintoforceonthedayafterthedate on which this Act receives the Royal assent.
- (2)
- Sections4,8,9,20,and23comeintoforceon1October2008.
- (3)
- TherestofthisActcomesintoforceonadaytobeappointed by the Governor-General by Order in Council, and 1 or more orders may be made bringing different provisions into force on different dates. Section 2(3): sections 5–7, 11, 13–19, 21, 22, and 24 brought into force, on
24 September 2009, by the Customs and Excise Amendment Act (No 3) 2008 Commencement Order 2009 (SR 2009/252).
Part 2 Consequential amendments and transitional provisions
Transitional provisions
23 Transitional provision relating to exemption for tobacco manufactured for personal use
Untilthecloseof30June2009,section68A(2)(d)oftheprincipal Act, asinserted bysection8 of thisAct, must be read as if for “any year ending with 30 June” there were substituted “the period commencing on 1 October 2008 and ending with the close of 30 June 2009”.
24 Transitional provision relating to appeals against seizure Sections231to235oftheprincipalAct,asinforcebeforethe commencementofsection16ofthisAct,continuetoapplyin respectofgoodsseized,undersection226oftheprincipalAct, before the commencement of section 16 of this Act.
Contents
1 General
2 Status of reprints
3 How reprints are prepared
4 Changesmadeundersection17CoftheActsandRegulations Publication Act 1989
5 List of amendments incorporated in this reprint (most recent first)
Notes
1 General
This is a reprint of the Customs and Excise Act 1996. The reprint incorporates all the amendments to the Act as at 1 January 2011, as specified in the list of amendments at the end of these notes.
Relevantprovisionsofany amending enactments thatcontain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/ .
2 Status of reprints
Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the dateofthereprint,thelawenactedbytheprincipalenactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.
3 How reprints are prepared
A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part8ofthe Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
Changes made under section 17C of the Acts and Regulations Publication Act 1989
Section17C oftheActsandRegulationsPublicationAct1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes thatwould alter the effect of the legislation are not permitted.
Anewformatoflegislationwasintroducedon1January2000. Changestolegislativedraftingstylehavealsobeenmadesince 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislationreprintedafter1January2000isinthenewformat forlegislationandreflectscurrentdraftingpracticeatthetime of the reprint.
In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:
• omission of unnecessary referential words (such as “of this section” and “of this Act”)
- typefaceandtypesize(TimesRoman,generallyin11.5 point)
- layout of provisions, including:
- indentation
- positionofsectionheadings(eg,thenumberand heading now appear above the section)
- formatofdefinitions(eg,thedefinedtermnowappears in bold type, without quotation marks)
- format of dates (eg, a date formerly expressed as “the 1stdayofJanuary1999”isnowexpressedas“1January 1999”)
- positionofthedateofassent(itnowappearsonthefront page of each Act)
- punctuation (eg, colons are not used after definitions)
- Partsnumberedwithromannumeralsarereplacedwith arabic numerals, and all cross-references are changed accordingly
- case and appearance of letters and words, including:
- format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)
- small capital letters in section and subsection references are now capital letters
- schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly
- running heads (the information that appears at the top of each page)
- format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronologican( �/span>.
List of amendments incorporated in this reprint (most recent first)
Limitation Act 2010 (2010 No 110): section 58
ExciseandExcise-equivalentDutiesTable(TobaccoProducts)AmendmentAct 2010 (2010 No 23): sections 8, 9 Accident Compensation Amendment Act2010 (2010 No 1): section 5(1)(b) Tariff Amendment Act 2009 (2009 No 62): section 9(6) Customs and Excise Amendment Act 2009 (2009 No 61) Immigration Act 2009 (2009 No 51): section 406(1) Sentencing (Offender Levy)Amendment Act2009 (2009 No 42): section 10 Anti-Money Laundering and Countering Financing of Terrorism Act 2009
(2009 No 35): section 161(2) Customs and Excise (AANZFTA) Amendment Act 2009 (2009 No 21) Mutual Assistance in Criminal Matters Amendment Act 2009 (2009 No 9):
Criminal Proceeds (Recovery) Act 2009 (2009 No 8): sections 180–182 Policing Act 2008 (2008 No 72): section 116(a)(i) Customs and Excise Amendment Act (No 3) 2008 (2008 No 68) Customs and Excise Amendment Act (No 2) 2008 (2008 No 61) Customs and Excise Amendment Act 2008 (2008 No 50) Land TransportManagement AmendmentAct 2008 (2008 No 47): section 49 Customs andExcise(Social Assistance) Amendment Act 2008 (2008 No25) Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109):
section 293 Student Loan Scheme Amendment Act 2007 (2007 No 13): section 41 Customs and Excise Amendment Act 2007 (2007 No 9) Evidence Act 2006 (2006 No 69): section 216 Dumping and Countervailing Duties Amendment Act 2006 (2006 No 63):
section 6(2) Insolvency Act 2006 (2006 No 55): section 445 Customs and Excise Amendment Act 2006 (2006 No 7) Lawyers and Conveyancers Act 2006 (2006 No 1): section 348 Relationships (Statutory References) Act 2005 (2005 No 3): section 7 Films, Videos, and Publications Classification Amendment Act 2005 (2005
No 2): sections 39–44 Customs and Excise Amendment Act 2004 (2004 No 55) State Sector Amendment Act 2003 (2003 No 41): section 14(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003
(2003 No 29): section 13 Civil DefenceEmergency Management Act 2002 (2002 No 33): section117 Customs and Excise Amendment Act (No 2) 2002 (2002 No 31) Crimes Amendment Act 2002 (2002 No 20): section 8 Social Welfare (Transitional Provisions—Overseas Pensions) Amendment
Act 2002 (2002 No 8): section 8 Human Rights Amendment Act 2001 (2001 No 96): section 70(1) Customs and Excise Amendment Act 2001 (2001 No 61) Customs and Excise Amendment Act (No 2) 2000 (2000 No 58) Ministry of Economic Development Act 2000 (2000 No 28): section 8(1) Interpretation Act 1999 (1999 No 85): section 38(1) Companies Amendment Act 1999 (1999 No 19): section 19 Employment Services and Income Support (Integrated Administration) Act
1998 (1998 No 96): section 11 District Courts Amendment Act 1998 (1998 No 76): section 7 Customs and Excise Amendment Act (No 2) 1998 (1998 No 38) Postal Services Act 1998 (1998 No 2): section 62(1) Misuse of Drugs Amendment Act 1997 (1997 No 57): section 3 Customs and Excise Act Commencement Order 1996 (SR 1996/229) Customs and Excise Amendment Act 1996 (1996 No 80)
Public Finance Act 1989 (1989 No 44): section 65R(3)
Wellington, New Zealand: Published under the authority of the New Zealand Government—2011