关税和货物税法第27号（2001年1月1日）， 新西兰

This Act is administered by the New Zealand Customs Service.

Customs controlled areas

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

Arrival of persons

27 Persons arriving in New Zealand to report to Customs 54 officer or Police station 28 Disembarkation 54 29 Baggage to be presented 55

Departure of persons

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

Departure of craft

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

Preliminary provisions

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

Miscellaneous provisions

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

Importation of 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

area

Exportation of goods

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

Customs seals

53A Customs seal may be used in relation to goods for export 87

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53B Warning notices for packages in relation to which seal 88 used

Customs-approved secure exports schemes

53C Chief executive may approve secure exports scheme 90 53D Purpose of secure exports scheme 91 53E Matters to be specified in secure exports scheme 91 53F Matters to be acknowledged in secure exports scheme 92 53G Goods to be exported under Customs-approved secure 93 exports scheme may be exported under drawback 53H Use of Customs seals in relation to goods to be exported 93 under Customs-approved secure exports schemes 53I Exportersmaybeinvolvedinexportationofgoodsoutside 94 Customs-approved secure exports scheme 53J Review of Customs-approved secure exports scheme 94

Part 5 Prohibited imports and prohibited exports

54 Prohibited imports 94 55 Duration of Orders in Council prohibiting imports 96 56 Prohibited exports 96 57 Duration of Orders in Council prohibiting exports 101 58 Production of licence or permit for goods 101

Part 6 Duties

59 Certain terms defined in Tariff Act 1988 102

Valuation of goods

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

Miscellaneous duty provisions

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

Part 9 Customs rulings

119 Application for Customs ruling 157 120 Making of Customs ruling 159 121 Notice of Customs ruling 159 122 Effect of Customs ruling 160 123 Confirmation of basis of Customs ruling 160 124 Amendment of Customs ruling 161 125 Cessation of Customs ruling 161 126 Appeal from decisions of chief executive 162 127 No liability where Customs ruling relied on 162

Part 10 Administrative penalties

128 Imposition of penalty 163 129 Obligation to pay penalty not suspended by appeal 167 130 No penalty in certain cases 167

Part 11 Customs computerised entry processing systems

131 Access to Customs computerised entry processing 168

systems 132 Application to be registered user 168 133 Registered users to be allocated unique user identifier 169 134 Use of unique user identifier 169 134A Conditions may be imposed on registered users 170

135 Suspension or cancellation of registration of registered 170 user 136 Customs to keep records of transmissions 172

Part 12 Powers of Customs officers

137 Patrols and surveillance 172 138 Landing or mooring of Customs craft 172 139 Boarding craft 173 140 Searching of craft 174 141 Securing goods on craft 175 142 Firing on ship 175 143 Detention of craft 175 144 Searching vehicles 176 145 Questioning persons about goods and debt 178 145A Questioning persons about identity, address, travel 179 movements and entitlement, and other matters 146 Questioning employees of airlines, shipping companies, 181 owners or operators of certain vehicles, etc 147 Evidence of identity and entitlement to travel 182 147A Evidence of answers to questions under section 145A 183 148 Detention of persons questioned about goods or debt 184 148A Detention of person questioned under section 145A 185 148B Detention of persons committing or about to commit 186 certain offences 148C Detentionforpublichealthorlawenforcementpurposes 189 149 Persons to whom sections 149A, 149B(1), and 149BA 190 apply 149A Preliminary search of persons by use of aids 190 149B Searching of persons if reasonable cause to suspect items 191 hidden 149BA Searching of persons for dangerous items 192 149C Seizure of items found 194 149D Rights of persons detained under section 149B 194 150 Access of Customs officers to Customs controlled area 195 151 Examination of goods subject to control of Customs 195 152 Examination of goods no longer subject to control of 197 Customs 153 Accounting for goods 197 154 Production of goods 198 155 Verification of entries 198 155A Cancellation and amendment of entries 198 156 Securities for payment of duty 199

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157 New securities may be required 200 158 Written authority of agents 200 159 Audit or examination of records 200 160 Requisition to produce documents 201 161 Further powers in relation to documents 202 162 Privilege in respect of confidential communications 203 betweenlegalpractitionersandbetweenlegalpractitioners and their clients 163 Documents in foreign language 204 164 Chief executive may take possession of and retain 204 documents and records 165 Copying of documents obtained during search 205 166 Retentionofdocumentsandgoodsobtainedduringsearch 205 166A Detentionofgoodssuspectedtobeinstrumentofcrimeor 207 tainted property 166B Return of cash necessary to satisfy essential human needs 208 166C Further provisions about detention under section 166A 208 166D Return of goods detained under section 166A 209 166E Extension of 7-day period in section 166D(1)(a) 210 166F Custody of certain goods detained under section 166A 211 167 Search warrants 212 168 Entry and search under warrant 212 168A Searching of persons for dangerous items when executing 216 search warrant 168B Detention of dangerous items 217 169 Search warrant to be produced 217 170 Duty to inform owner where thing seized 218 171 Emergency warrants 218 172 Use of aids by Customs officer 220 173 Conditions applying to entry of buildings 220 174 Arrest of suspected offenders 221 175 Protection of persons acting under authority of Act 222 175A Seizure and detention of dangerous civil aviation goods 222 175B Unlawful travel document 223 175C Seizureanddetentionofgoodssuspectedtobecertainrisk 224 goods or evidence of commission of certain offences

Part 13 Offences and penalties

Offences in relation to Customs

176 Threatening or resisting Customs officer 225 177 Obstructing Customs officer or interfering with Customs 226 property

177A False allegation or report to Customs officer 226 178 Personation of Customs officer 227 179 Counterfeit seals, stamps, markings, substances, or 227 devices 180 Obligations of persons arriving in or departing from New 228 Zealand 181 Unauthorised presence in certain Customs controlled 228 areas 182 Unauthorised access to or improper use of Customs 229 computerised entry processing system 183 Interference with Customs computerised entry processing 229 system 184 Offences in relation to security of, or unauthorised use 230 of, unique user identifiers

Offences in relation to Customs officers’ powers

185 Failure to answer questions 230 186 Failure to produce evidence of identity, entitlement to 231 travel, or other matters 187 Failure to produce or account for goods 231 188 Failure to comply with requisition 231 188A Failure or refusal to remain at place 232

Offences in relation to Customs controlled areas

189 Use of area without licence 232 190 Failure to comply with conditions of licence 233

Offences in relation to arrival and departure of craft and persons

191 Offences in relation to arrival of craft 233 192 Offences in relation to inward report 235 193 Offences in relation to departure of craft 235 194 Offences in relation to outward report 236 194A Failure to comply with requirement to cease using 237 electronic communication device 195 Defences 237

Other offences

196 Adapting craft for smuggling 237 197 Interference with seals, etc 237 198 Interference with cargo 238 199 Unloading goods without authorisation 238 200 Offences in relation to manufacture, movement, and 239 storage of goods

201 Interference with goods 241 202 Contravention of direction of chief executive under 241 section 97 203 Offences in relation to entries 241 204 Offences in relation to declarations and documents 242 205 Offences in relation to records 243 205A Offences relating to failure to give Customs access to 245 information 205B Offence relating to disclosing whether required to give 245 Customs access to information 206 Possession of incomplete documents 246 207 Offences in relation to use of goods 246 208 Provisionsrelatingtooffencesagainstsections203to207 247 209 Offences in relation to importation or exportation of 247 prohibited goods 209A Publications imported or exported in course of official 250 duties 210 Offences in relation to exportation of goods 251 210A Offences in relation to Customs seals and 252 Customs-approved secure exports schemes 211 Defrauding the revenue of Customs 253 212 Possession or custody of uncustomed goods or prohibited 254 imports 213 Purchase, sale, exchange, etc, of uncustomed goods or 254 prohibited imports 214 Possession or control of concealed goods 255 215 Offences in relation to seized goods 256 215A Offences in relation to certain detained goods 256 216 Offences in relation to Customs Appeal Authorities 256

Miscellaneous provisions relating to offences

217 Liability of officers of corporations 258 218 Liability of principal and agent 258 219 Attempts 259 220 Offences punishable on summary conviction 259 221 Laying of information 259 222 Court may order payment of money in respect of duty 260 223 Power of chief executive to deal with petty offences 260

Part 14 Forfeiture and seizure

224 Application of this Part 261 225 Goods forfeited 261

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226 Procedure for seizure 264 227 Notice of seizure 265 228 Forfeiture to relate back 266 229 Delivery of goods seized on deposit of value 266 230 Sale of certain seized goods 266

Applications to review seizure of goods

231 Application for review of seizure 267 232 Conduct of review 268 233 Decision on review 268 234 Matters concerning grant of relief 269 234A Condemnation if application discontinued[Repealed] 270 235 Determinations where relief granted 270 235A Condemnation of seized goods 271

Appeal from review

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

Part 15 Evidence

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

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

Proceedings

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

Transitional provisions

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

[Repealed]

Schedule 4 355 Valuation of goods for the purposes of excise

Schedule 5 358 Acts amended

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

[Repealed]

Schedule 10 376 Substituted Tariff items

[Repealed]

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

s 1	Customs and Excise Act 1996	Reprinted as at1 January 2011
(c) (d)	repeal the Customs Act 1966; and provide for related matters
1	Short Title and commencement
(1) (2)	This Act may be cited as the Customs and Excise Act 1996. Except as provided in subsection (3), this Act shall come into force on a date to be appointed by the Governor-General by Order in Council.
(3)	Sections81and306shallcomeintoforceonthedateonwhich this Act receives the Royal assent.
	Section 1(2): Customs and Excise Act 1996 brought into force, on 1 October 1996, by the Customs and Excise Act Commencement Order 1996 (SR 1996/229).
2 (1)	Interpretation In this Act, unless the context otherwise requires,— 2010ExciseandExcise-equivalentDocumenthasthemeaning given in section 76A aircraftmeansamachine thatcanderivesupportin the atmosphere from the reaction of the air Armed Forces has the meaning given to that term by section 2 of the Defence Act 1990
	arrival,— (a) in relation to a craft, includes the arrival of the craft, whether lawfully or unlawfully, in New Zealand from a point outside New Zealand whether or not the craft lands at, hovers above, berths, moors, anchors, or stops at, or otherwise arrives at any place within New Zealand; and (b) inrelationto a person, meanstheentryof theperson by any means, whether lawfully or unlawfully, into New Zealand from a point outside New Zealand; and arriving and arrived have corresponding meanings arrival hall means a place licensed under section 12 for the processing of persons arriving in New Zealand authorisedpersonmeansapersonauthorisedundersection6

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:

(iii) apersonemployedbyapersondescribedinsubparagraph (i) or (ii); and

(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—

(i)

sections 23(1) and (4) and 142; and

(ii)

sections 22(1)(c) and (d), 28(1), 139(1) and (2), 140(1) , 143(1AA), 143(1), and 149(a) and (b),

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

(a) to (f) of section 10 for which the area is licensed.

(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:

(iii) its crew:

(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):

(vii) the Customs place at which the craft will arrive; and

(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

(d)

aPolicestationtowhichapersonreportsunder section

27(1) processing includes—

(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:

(i)

the Biosecurity Act 1993:

(ii)

the Human Assisted Reproductive Technology Act 2004:

(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:

(vii) regulations under the United Nations Act 1946: (viii) any enactment specified for the purposes of this section by the Governor-General in Council, beinganenactmentthatcontainsanoffenceinvolving the unlawful entry into New Zealand, or the unlawful removal from New Zealand, of a person, matter, or thing; or

(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:

(iii) goods records; and

(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:

(iii) baggage storage details; and

(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

(iii) will occur within 14 days after 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—

(a)

viewed under any of sections 38G to 38K; and

(b)

collected for a purpose specified in section 282A(2).

(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:

(iii) apersonemployedbyapersondescribedinsubparagraph (i) or (ii):

(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:

(iii) apersonemployedbyapersondescribedinsubparagraph (i) or (ii):

(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