Customs and Excise Amendment Act 2009

1: Title
This Act is the Customs and Excise Amendment Act 2009.
2: Commencement
1: Section 12
2: Sections 10 11 Part 3 Schedule 2
3: The rest of this Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Customs and Excise Act 1996 2010-10-01 Customs and Excise Act 1996 s 12 2010-01-01 Customs and Excise Act 1996 ss 10, 11, part 3 of sch. 1, sch 2 2009-12-08 Customs and Excise Act 1996 Use of future technology
4: Interpretation
1: Paragraph (a) of the definition of Customs-approved secure exports scheme section 2(1) seal or markings seal, marking, substance, or device
2: The definition of Customs seal section 2(1)
a: inserting , marking, substance, or device a seal
b: omitting application use in relation
c: omitting section 53A)— section 53A), to fulfil either or both of the following purposes:
d: omitting ; and :
3: The principal Act is consequentially amended in the manner specified in Part 1 Authorised persons
5: Authorised persons
1: Section 6
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.
2: The principal Act is consequentially amended in the manner specified in Part 2 Exportation of goods, and revocation of permission to export
6: Entry of goods for export
1: Section 49(1)
b: before the prescribed deadline (if any) or any later deadline the chief executive may allow.
2: The Customs and Excise Regulations 1996 regulation 28
28: Deadline prescribed for entry of goods for export
The deadline before which an entry of goods to which section 49(1) of the Act applies must be made (unless the chief executive under section 49(1)﻿(b) of the Act allows the entry to be made before a later deadline) is 48 hours before the goods are shipped for export. 2009-12-08 Customs and Excise Regulations 1996
3: Section 49
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: the life, health, or safety of a person or group of persons; or
d: the safety of the craft that will carry the goods, or of other goods to be carried on that craft.
4: Section 210(1)﻿(a) subsection (1) or subsection (5) subsection (1), (5), or (6) Exemption for alcohol manufactured for personal use
7: New section 68B inserted
1: The following section is inserted after section 68A
68B: Exemption for alcohol manufactured for personal use
Section 68 does not apply to the manufacture of beer, 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.
2: Section 10 sections 12(4) and 68A sections 12(4), 68A, and 68B
3: Section 74(2)﻿(c) or 68B
4: The Customs and Excise Regulations 1996 regulation 7 2009-12-08 Customs and Excise Regulations 1996 Excise duty on certain goods manufactured outside manufacturing area
8: New section 76 substituted
1: Section 76
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 manufactured in a manufacturing area, immediately on removal of the goods for home consumption in accordance with section 72:
b: in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are, except as provided in section 74(2), manufactured outside a manufacturing area, immediately on manufacture.
2: Excise duty owed under subsection (1)
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: The liability of the persons referred to in subsection (2)
4: For the purposes of this section, excise duty owed under subsection (1)
2: The heading to section 74 otherwise than in a manufacturing area outside manufacturing area Excise and Excise-equivalent Duties Table replaces Schedule 3
9: New sections 76A to 76B inserted
The following sections are inserted after section 76
76A: Interpretation
In this section and in sections 76B to 76G 2010 Excise and Excise-equivalent Duties Document section 76B(1) Excise and Excise-equivalent Duties Table
a: means the table of excise and excise-equivalent duties as set out in the 2010 Excise and Excise-equivalent Duties Document; but
b: if, and in so far as, the table specified in paragraph (a) paragraph (a) Working Excise and Excise-equivalent Duties Document
76B: Certification of 2010 Excise and Excise-equivalent Duties Document
1: The chief executive must, by the close of 31 December 2009,—
a: certify a copy of the Working Excise and Excise-equivalent Duties Document; and
b: retain that copy.
2: Before certifying a copy of the Working Excise and Excise-equivalent Duties Document under subsection (1)
a: as in force at the close of 31 December 2009; but
b: as amended by any order made under section 79 and that comes into force on 1 January 2010.
3: The chief executive must ensure that—
a: references in the certified copy to Schedule 1 of the Tariff Act 1988 are replaced with references to the Tariff (as defined in section 2(1) of the Tariff Act 1988); and
b: the certified copy indicates clearly that any information in it that is not the contents of Schedule 3 as described in paragraphs (a) and (b) of subsection (2)
10: New sections 76C to 76H inserted
The following sections are inserted after section 76B:
76C: Access to Excise and Excise-equivalent Duties Table
1: The chief executive must—
a: ensure that copies of the documents referred to in subsection (2)
b: ensure that copies of the documents referred to in subsection (2)
2: The documents are—
a: the Excise and Excise-equivalent Duties Table as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and
b: the 2010 Excise and Excise-equivalent Duties Document; and
c: Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, or 79A on or after 1 January 2010.
3: Every version of the Excise and Excise-equivalent Duties Table referred to in subsection (2)﻿(a) subsection (1)
a: indicate that it is that Table as in force at the beginning of a stated date; and
b: list all Acts and Orders in Council that are enacted on or after 1 January 2010 and before the stated date and that amend, modify, revoke, or revoke and replace some or all of that Table.
4: Nothing in section 76B
76D: Regulations (Disallowance) Act 1989 and Acts and Regulations Publication Act 1989
Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77, 78, 79, or 79A on or after 1 January 2010—
a: are regulations for the purposes of the Regulations (Disallowance) Act 1989 and must be presented to the House of Representatives not later than 16 sitting days after the day on which they are made; but
b: are not regulations for the purposes of the Acts and Regulations Publication Act 1989.
76E: Judicial notice of Table
Judicial notice must be taken by all courts and persons acting judicially of the Excise and Excise-equivalent Duties Table. 1989 No 142 ss 16A, 16B(1)
76F: Evidence of Table
Every copy of the documents referred to in section 76C(2)
a: to be a correct copy of the document; and
b: to have been so published or made available. 1989 No 142 s 16C
76G: Table may be amended, and must be interpreted, as if it were an enactment
1: The Excise and Excise-equivalent Duties Table may be amended, revoked, or revoked and replaced by an Act of Parliament as if it were an Act of Parliament.
2: The Excise and Excise-equivalent Duties Table may be altered or amended by an Order in Council made under section 77, 78, 79, or 79A as if it were a regulation.
3: The Interpretation Act 1999 applies to the Excise and Excise-equivalent Duties Table as if it were an enactment.
4: Nothing in this Act limits or affects the application of—
a: the Acts and Regulations Publication Act 1989 and the Interpretation Act 1999 to an Act amending, revoking, or revoking and replacing the Excise and Excise-equivalent Duties Table, this Act (either alone or with other enactments), or both; or
b: the Interpretation Act 1999 to an Order in Council made under section 77, 78, 79, or 79A.
76H: References to Schedule 3
Every reference in the following to Schedule 3 of this Act must be read as if it were a reference to the Excise and Excise-equivalent Duties Table (as defined by section 76A
a: an enactment not added, amended, inserted, or substituted by the Customs and Excise Amendment Act 2009 and in force at the commencement of this section:
b: a document in operation at that commencement.
11: Schedule 3 consequentially repealed
1: Schedule 3
2: Section 2(1) excise item number
a: means excise items that appear in the Excise and Excise-equivalent Duties Table and are identified by 6 digits 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 .
3: The principal Act is consequentially amended in the manner specified in Part 3
4: The enactments specified in Schedule 2 2010-01-01 Alcohol Advisory Council Act 1976 Energy (Fuels, Levies, and References) Act 1989 Injury Prevention, Rehabilitation, and Compensation Act 2001 Land Transport Management Act 2003 Local Government Act 1974 Climate Change (Liquid Fossil Fuels) Regulations 2008 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2009 Excise and excise-equivalent duties on motor spirits increased by 3 cents per litre on 1 October 2010
12: Excise and Excise-equivalent Duties Table amended
Each of the items relating to the following excise item numbers and Tariff item numbers in the Excise and Excise-equivalent Duties Table is amended by omitting 45.524¢ 48.524¢
a: 99.75.05F:
b: 99.75.23D:
c: 99.75.29C:
d: 99.75.37D:
e: 99.75.51K:
f: 99.75.59E:
g: 99.75.73L:
h: 99.75.81A:
i: 99.75.93E:
j: 2207.20.23 or 2207.20.35:
k: 2710.19.13 or 2710.19.25:
l: 2710.19.15 or 2710.19.27:
m: 2710.19.21 or 2710.19.39 (item relating to motor spirit with a Research Octane No. (RON) less than 95 (regular grade) which, if manufactured in New Zealand, would be classified within excise item number 99.75.05F or 99.75.23D):
n: 2710.19.21 or 2710.19.39 (item relating to motor spirit with a Research Octane No. (RON) 95 or greater (premium grade) which, if manufactured in New Zealand, would be classified within excise item number 99.75.29C or 99.75.37D):
o: 2710.19.64:
p: 2710.19.70:
q: 3824.90.87 or 3824.90.93:
r: 3824.90.97. Definition of financial year in section 79A(2)
13: Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council
The definition of financial year in section 79A(2) determined for the entity by the Minister of Finance determined for the purposes of this section by the Minister of Finance and notified in the Gazette Amendment consequential on Land Transport Management Amendment Act 2008
14: Certain Orders in Council subject to confirmation
Section 80
4: The repeal of any Act of Parliament that expressly confirms pursuant to subsection (1A) any Orders in Council does not, unless there is any express provision to the contrary, affect the validity or confirmation of those Orders in Council. Due date for payment of duty
15: Due date for payment of duty
Section 90
1A: However, if the chief executive has reasonable cause to believe that a person will be unable to pay the duty by the due date required by subsection (1), the chief executive may, by notice in writing, require that person to pay the duty by an earlier date.
1B: A notice issued under subsection (1A)
1C: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under subsection (1A) Administrative penalties
16: Imposition of penalty
1: Section 128
1AA: In this Part, entry
a: every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making the entry; and
b: every amendment of the entry; and
c: in relation to any goods or class of goods deemed by regulations made under section 40(d) to have been entered under section 39(1), a document that, under those regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered; and
d: in relation to any goods or class of goods deemed by regulations made under section 50(b) to have been entered under section 49(1), a document that, under those regulations, the chief executive requires to be lodged with the Customs before the goods or class of goods will be deemed to be entered.
2: Section 128(1) pursuant to section 39 of this Act
3: Section 128(6) or exportation importation
4: Section 128(7) , in relation to an entry pursuant to section 39, materially incorrect
5: Section 128
7A: For the purposes of this section, materially incorrect
6: Section 128(10) and entered pursuant to section 39 subsection (1) of this section
7: Section 130(c) , exporter, importer Customs computerised entry processing systems
17: Cancellation of registration of registered user
1: The heading to section 135 Cancellation Suspension or cancellation
2: Section 135
1A: Despite subsection (1), the chief executive may by written notice to a registered user (which must state grounds for the suspension) suspend that user's registration until a date or event specified in the notice if satisfied that the user's registration should not be cancelled, but should instead be suspended until that date or event, because the user—
a: has failed to comply with a condition imposed by the chief executive under section 132(3) or 133(3); or
b: has failed to comply with a condition imposed by the chief executive under section 134A(1) within the time frame specified in that section.
1B: The date or event specified in the notice under subsection (1A)
3: Section 135(2) suspended or cancelled Searching vehicles
18: Searching vehicles
Section 144
5: Powers given by any other subsection of this section apply even if the vehicle need not be stopped because it is not moving, and whether or not it is attended, and include the power to use reasonable force, if necessary, to stop, detain, enter in or on, and search the vehicle (or for any of those purposes) as authorised by that other subsection. Arrest of suspected offenders
19: Arrest of offenders
1: The heading to section 174 suspected offenders
2: Section 174
1: A Customs officer who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against this Act punishable by imprisonment, or an offence against section 209, may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant.
1A: A Customs officer who has reasonable cause to suspect that a person has carried some other person into New Zealand on a craft, and that the carriage of the other person into New Zealand on the craft constituted an offence against section 98C(1) (which makes it an offence to smuggle unauthorised migrants) of the Crimes Act 1961 may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, and on the craft or elsewhere, arrest the person without warrant.
2: A constable who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against section 176, 188A, 209, or 211 may, while that cause to suspect continues and before the end of the seventh day after the date on which it arose, arrest that person without warrant.
3: Section 168
3C: A Customs officer or constable who has reasonable cause to suspect that a person has by failing to comply with subsection (3A) or (3B) committed an offence against section 188A may under section 174(1) or (2) False allegation or report to Customs officer
20: New section 177A inserted
The following section is inserted after section 177
177A: False allegation or report to Customs officer
1: Every person commits an offence who,—
a: contrary to the fact and without a belief in the truth of the statement, makes or causes to be made to a Customs officer a written or verbal statement alleging that an offence has been committed; or
b: with the intention of causing wasteful deployment, or of diverting deployment, of the Customs personnel or resources, or being reckless as to that result,—
i: makes a statement to any person that gives rise to serious apprehension for the person's own safety or the safety of any person or property, knowing that the statement is false; or
ii: behaves in a manner that is likely to give rise to such apprehension, knowing that such apprehension would be groundless.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $2,000. 1981 No 113 s 24 . Laying of information
21: New section 221 substituted
Section 221
221: Laying of information
1: Every information under the Summary Proceedings Act 1957 for any offence against this Act (other than one for an offence against section 216 of this Act) must be laid by—
a: the chief executive; or
b: any Customs officer nominated by the chief executive; or
c: any person who is not a Customs officer but is an agent or employee of the Customs nominated by the chief executive.
2: Any Customs officer or agent or employee of the Customs purporting to act pursuant to a nomination of the chief executive under subsection (1)﻿(b) or (c)
3: An information under the Summary Proceedings Act 1957 for an offence against section 216 of this Act must be laid by the Registrar of a Customs Appeal Authority.
4: Any information for an offence against this Act may, despite anything to the contrary in the Summary Proceedings Act 1957, be laid at any time within 5 years after the date of the offence. 1966 No 19 ss 259, 260 . Automated electronic systems
22: New sections 274A to 274D inserted
The following sections are inserted before section 275
274A: Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
1: The chief executive may arrange for the use, under the chief executive's control, of automated electronic systems for any purposes for which the chief executive, the Customs, or a Customs officer may, or must, under the designated border processing law,—
a: make a decision; or
b: exercise a power, or comply with an obligation; or
c: do anything else related to making a decision, exercising a power, or complying with an obligation.
2: An arrangement under subsection (1)﻿(a)
3: The chief executive must not under subsection (1)
a: the system has the capacity with reasonable reliability to make the decision, exercise the power, comply with the obligation, or take the related action; and
b: there are also available for the person affected 1 or more alternative ways of making the decision, exercising the power, complying with the obligation, or taking the related action, and each of those alternative ways involves a person.
4: Before concluding for the first time, varying significantly, or revoking and replacing an arrangement under subsection (1)
5: A decision made, power exercised, obligation complied with, or related action taken using an automated electronic system in accordance with an arrangement under subsection (1)
6: An automated electronic system used in accordance with an arrangement under subsection (1)
a: for making decisions, exercising powers, complying with obligations, or taking related actions under other enactments; and
b: in accordance with provisions of those other enactments on use of automated electronic systems.
7: For the purposes of this section and sections 274B and 274C designated border processing law
a: Part 3 (arrival and departure of goods, persons, and craft):
b: Part 12 (powers of Customs officers):
c: Parts 13 to 15 and 17 (offences, forfeiture and seizure, evidence, and miscellaneous provisions):
d: any other provisions of this Act (other than Part 3A) that are declared by regulations under section 286(1)﻿(ii) to be for those purposes part of the designated border processing law. 1987 No 74 s 125AB(5); Australian Citizenship Act 2007 (Aust) s 48; Migration Act 1958 (Aust) s 495A
274B: Publication of details of arrangements for use of automated electronic systems
1: The chief executive must ensure that details of arrangements under section 274A(1)
a: in the Gazette
b: (so far as practicable) on an Internet site that is maintained by, or on behalf of, the chief executive, and that is publicly available free of charge.
2: Those details must include, for every arrangement under section 274A(1)
3: No arrangement, variation, revocation, or revocation and replacement is made invalid by reason only of a failure to publish details of it promptly in accordance with subsection (1)
274C: Variation and substitution of decisions made by automated electronic systems
1: This section applies to a decision—
a: that, under the designated border processing law, may or must be made by the chief executive, the Customs, or a Customs officer (as the case may be); and
b: that is made by an automated electronic system in accordance with an arrangement under section 274A(1)
2: The chief executive, the Customs, or a Customs officer (as the case may be) may, despite section 274A
a: vary or add to terms or conditions of, or imposed in or in relation to, the decision; or
b: substitute a decision (the substituted decision initial decision
3: The chief executive, the Customs, or the Customs officer (as the case may be) does not have a duty to consider whether to exercise all or any of the powers in subsection (2) Migration Act 1958 (Aust) s 495B
274D: Appeals and reviews unaffected
Sections 274A to 274C 2002 No 34 s 33; 2004 No 115 s 21(d); 2005 No 39 s 61(6) . Incorporation of provisions contained in, or prepared under, international trade agreements by reference in Customs and Excise Regulations
23: New sections 287A to 287F inserted
The following sections are inserted after section 287
287A: Incorporation of provisions by reference in regulations
1: Regulations made under this Act (for example, regulations made under section 65) may incorporate by reference any provisions set out in—
a: an international trade agreement to which New Zealand is a party (for example, a free trade agreement); or
b: another document made to give effect to such an agreement.
2: The provisions may be incorporated in the regulations—
a: in whole or in part; and
b: with modifications, additions, or variations specified in the regulations.
3: The incorporated provisions—
a: are the provisions as they exist at the time that the regulations are made; and
b: form part of the regulations for all purposes and have legal effect accordingly.
287B: Effect of amendments to, or replacement of, provisions incorporated by reference
An amendment to, or replacement of, provisions incorporated under section 287A
287C: Proof of provisions incorporated by reference
1: A copy of the provisions incorporated under section 287A
a: certified as a correct copy of the provisions by the chief executive; and
b: retained by the chief executive.
2: The production in proceedings of a certified copy of the provisions is, in the absence of proof to the contrary, sufficient evidence of the incorporation in the regulations of the provisions.
287D: Access to provisions incorporated by reference
1: The chief executive must—
a: ensure that copies of any provisions incorporated under section 287A paragraph (d)
b: ensure that copies of the provisions are published on an Internet site that is, so far as practicable, publicly available free of charge; and
c: ensure that copies of the provisions are available for purchase at a reasonable price at places specified in a notice given under paragraph (d)
d: give notice in the Gazette
i: the provisions are incorporated in particular regulations and the date on which the regulations were made; and
ii: copies of the provisions are available (at all reasonable times) for inspection during working hours, free of charge, at specified places; and
iii: copies of the provisions are available on a specified Internet site; and
iv: copies of the provisions can be purchased at specified places.
2: A failure to comply with this section does not invalidate regulations that incorporate provisions under section 287A
287E: Acts and Regulations Publication Act 1989 not applicable to provisions incorporated by reference
The Acts and Regulations Publication Act 1989 does not apply to provisions incorporated under section 287A
287F: Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference
1: Nothing in section 4 of the Regulations (Disallowance) Act 1989 requires provisions incorporated under section 287A
2: The Regulations (Disallowance) Act 1989, apart from the modification to the application of section 4 of that Act made by subsection (1) section 287A Updating of terms relating to Police
24: References to members of Police replaced with references to constables
The principal Act is amended in the manner specified in Part 4